Since 2011, the Order of the Ministry of Finance of the Russian Federation came into force, according to which enterprises, individual entrepreneurs are required to fill out tax registers for personal income tax. They are compiled for each employee of the company and stored for at least four years. The document must contain a number of mandatory details, which is regulated by the law.
It is necessary
- - orders of the Ministry of Finance;
- - documents of the enterprise;
- - employee documents;
- - payroll;
- - Tax Code of the Russian Federation.
Instructions
Step 1
The tax register form is developed by the organization, guided by the rules prescribed in the orders of the Ministry of Finance of Russia. In the completed form, enter the name of the company in accordance with the constituent documents or the surname, initials of an individual, if the enterprise's OPF is an individual entrepreneur. Indicate TIN, KPP of your company or TIN (for individual entrepreneurs).
Step 2
Write the personal data of the employee who was paid the salary in the amount indicated in the payroll for a specific month. Enter the employee's TIN, address of residence in the Russian Federation, passport details (number, series). This information is written similarly to the 2-NDFL certificate.
Step 3
Indicate the type of income to be paid in accordance with the developed list of codes prescribed in the order of the Ministry of Finance of the Russian Federation of November 17, 2010. The document contains the procedure for filling in tax registers for personal income tax. When you draw up the register form, provide for this requirement and enter the codes in advance so that it will be more convenient for you to enter data into it later.
Step 4
Write the code and amount of the deductions to be provided to this employee. Use the above legal order.
Step 5
Indicate the amount of income for this month, as well as the date the wages were paid to the specialist. Accordingly, if the date of issue of the local act of the company is the 10th day of the month, then it should be entered in this paragraph.
Step 6
Enter your taxpayer status. The tax rate depends on it. If an individual is a non-resident staying on the territory of the Russian Federation for less than 183 days, then his income is taxed at a rate of 30%. Salaries of residents are subject to personal income tax at a rate of 13%.
Step 7
Write the date of withholding personal income tax and the date of its transfer to the state budget. The latter must coincide with the date of debiting funds from the company's account specified in the payment order. The first will correspond to the date on which the payroll was issued to the payroll employee.
Step 8
Payments under the certificate of incapacity for work for pregnancy, childbirth, as well as the amount of money paid to an employee for harm to health are not included in the tax register for personal income tax. It does not yet include amounts of money that are of a one-time nature. Permanent payments of personal income tax are taxed.
