You will need
  • settlement statements for the previous year on the employee;
  • - documents of the employee;
  • - documents of the enterprise;
  • - The tax code of the Russian Federation;
  • calculator.
If the employee over the past year is not asked for a certificate 2-pit for reception of a property or social deduction, the employer should submit information on the income of the employee in the tax office. Documentation on the tax withheld shall be submitted prior to April 30 of the yearand following the reporting yearom. Accountant of the company is filled with a specially developed form of the Federal tax service of Russia, the form of which is annexed to the order of this body.
In the document enter the code of the tax Inspectorate at the place of submission of income certificate, INN, KPP (for businesses), TIN (for individual entrepreneurs), the name of the organization in accordance with the Charter, other constituent document or personal data of a natural person registered as individual entrepreneur, if the firm has the appropriate legal form.
In the second point reference enter the personal details, the income of which is deducted income tax last year. Write the date of his birth, as well as details of passport and residential address of the employee. Enter the code of the country whose citizen is a taxpayer.
The third paragraph of the document is intended to provide income during the past year. Enter the amount of wages which accrued to the employee in accordance with the settlement statements for this period by months.
If the employee rely on the standard deduction, enter this amount. Each specialist on the deduction in the amount of 400 rubles, while its revenue cumulative total did not exceed 40 000 rubles. For each child entitled to a deduction in the amount of 1000 rubles. In the fourth point of reference, enter the deduction amounts and their codes.
Because you have not kept the income tax in the past yearwith the employee's income, you will be able to do it in the present. Enter the amount of employee pay that is not subject to personal income tax, and should have been. Turn it in payments this year.
Calculate the total amount of income for the year, summing the salaries for each month. Specify the tax base, applying the necessary deductions. Multiply the result by 13% and write it in paragraphs 5.3 and 5.4 of reference. Spend a notarized document signed by a Director of the company, the seal of the organization.
Not for personal income tax withheld accrued interest. You don't have to expect to pay. If errors are detected during validation of the tax Inspectorate, its staff will calculate them and send you a notification according to which you should make the necessary transfer.