Form 2-NDFL General points Central requirements The following requirements are put forward for the design of form 2-NDFL: Who is required to fill out Each tax agent: organization, individual entrepreneurs, lawyers/notaries, as well as representative offices of foreign origin working in Russia and paying wages, dividends and other types of income to individuals When to file

• mandatory based on the results of the reporting period regarding personal income tax on the income that was paid during this period;
• when it is not possible to deduct physical income from income. special personal income tax (for example, as a result of dismissal);
• if from physical person received such a request.

Reporting period Calendar year. If from physical a person has received a request for a certificate for two or more years, you need to fill out several documents for each year.

Dividend payment certificate: 2-NDFL

Certificate 2-NDFL is a report that is filled out and submitted by all employers, who are called tax agents. This declaration can be presented in in paper form or using modern technologies on electronic media or via the Internet.

The first submission option can only be used by small organizations with no more than 10 employees. Starting from 2018, the 2-NDFL certificate is filled out according to new rules: some changes were made to the form, which affected both the title and the main sections of the document.
Certificates for 2018 must be submitted in 2018. According to general rule The report must be submitted no later than April 1. The 2-NDFL certificate uses codes that reflect the income received by employees under a civil or employment contract.
You can find the required code in the directory, which is called Income Codes.

Personal income tax on dividends. examples of calculation and reporting

Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);

How to fill out a certificate on the new 2-NDFL form

Info

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees.

This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.< … Компенсация за unused vacation: ten and a half months go in a year When dismissing an employee who has worked in the organization for 11 months, compensation for unused vacation must be paid to him as for a full working year (clause 28 of the Rules, approved.

Important

NKT USSR 04/30/1930 No. 169). But sometimes these 11 months are not so spent.< … Сверьте зарплаты работников с новым МРОТ С 01.05.2018 размер federal minimum wage will be 11,163 rubles, which is 1,674 rubles more than now.

Form 2-NDFL: we analyze non-standard situations

• Voluntary Overseas Resettlement Program;
• people with refugee status;
• foreign citizens working under a patent.

After this, information is entered on the date of birth, passport data, citizenship, residence address (both a Russian address and a residence address in another country can be indicated). When indicating a Russian address, this must be a place of permanent, not temporary registration.
Section 3 should indicate tax rate, which for residents is 13%, and for non-residents – 30%. This section contains a table in which the indicators of income received and deductions are entered.
The first column contains the month, the second - the income code and amount that correspond to a specific month. If you receive income from several types in one month, there will be two or more lines with a specific month.

2-personal income tax for 2017 instructions and sample for filling out

Where to submit and when Submitted to the tax service:

• regarding personal income tax that was withheld, submit before April 1 of the year following the reporting year;
• regarding personal income tax that was not withheld, you must submit it before March 1 of the year following the previous tax period.

It can also be issued to the individual from whom the corresponding application was received. Where do private entrepreneurs file 2-NDFL for their employees on PSN or “imputed”? The income certificate should be submitted to the tax office at the place where they operate self employed. The period for which certificates must be drawn up in the event of liquidation/reorganization The report must be submitted from the beginning of the year until the moment when the activity is terminated If the individual. the person received income that was taxed at different rates. A single certificate is issued, but sections 3 to 5 are filled out separately for all rates.

Stages of filling out 2-personal income tax

The Deduction Code and Deduction Amount columns contain professional deductions or others required by the code. Section 4 contains the codes and amounts of those deductions that the employee used in reporting period. Section 5 summarizes the indicators that were included in the previous 2 sections. The line that contains the amount of fixed advance payments is filled in exclusively for foreign citizens who work under a patent. If there is a notice that allows you to reduce the amount of tax by advance payment, the details of such a document should be recorded under the table. The next section contains captions. If a representative, and not the tax agent himself, signs, it is important to indicate the details of the power of attorney, which allows him to perform such operations.

Example of filling out 2 personal income taxes with dividends

Established deadlines If personal income tax is withheld monthly and transferred to the tax office with the same frequency, then you should report in Form 2-NDFL only once a year, after the end taxable period. The legislator defines two terms for submitting a certificate.

When a regular tax return is sent, the deadline is April 1 of the year following the reporting year. Such a document receives status 1. If we're talking about about personal income tax not withheld by the agent from income, a report must be submitted before March 1.

Such reports have feature 2. Download a sample form zero form 2-NDFL In addition to the 2-NDFL form, employers must submit a 6-NDFL report every quarter, which actually duplicates the same information. Sample of filling out form 2-NDFL Information about taxes Section 5 of the certificate displays the final income and calculates the personal income tax, thereby establishing the tax base.
Certificate 2-NDFL, new form 2018: form, sample filling In Section 1, you must indicate the name of the tax agent and his basic details: TIN, KPP, OKTMO code. Section 2 contains information about the individual: his full name, date of birth and passport details.

As mentioned above, it is no longer necessary to indicate your place of residence. Section 3 reflects the taxpayer’s income, graduated by month of payment, income code, and amount.

Section 4 should provide information about tax deductions provided to individuals. Total amounts for the year: income and deductions individual, tax calculated, withheld and transferred to the budget of the Russian Federation - are reflected in section 5.

The details of the person responsible for filling out are also indicated here. Section 3 is completed for each tax rate.

Calculation of personal income tax on dividends by an organization that itself receives dividends. Alpha LLC owns shares in the authorized capital:

• Gamma LLC - 100% (Alpha LLC has owned this share for five years);
• Delta LLC - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of RUB 1,000,000. and from Delta LLC - in the amount of RUB 1,500,000. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alpha LLC to its participants.

Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:

• Ivanov A.A. — RUB 1,600,000;
• Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

1. The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000).

2-NDFL is a certificate of personal income and taxes paid, which is familiar to all accountants. All employing organizations recognized as tax agents are required to report annually to the Federal Tax Service on income and the tax withheld from it in relation to all their employees. The legislation provides for several such reports, but the 2-NDFL certificate occupies a special place among it. This material will discuss what this report is, what time frame it needs to be submitted, and what to pay attention to when filling it out - taking into account the fact that the form has changed significantly since 2019.

Form 2-NDFL certificate (new form 2019) performs several functions when informing tax authorities and other institutions, for example, banks, about the amount of citizens’ earnings and the amount of tax withheld from it. Therefore, drawing up this document is one of the main tasks of any accountant who deals with issues wages.

Starting from 2019, in accordance with Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/566@, 2 forms will be used, depending on the purpose:

• 2-NDFL itself (for informing the Federal Tax Service);
• employee income certificate.

You can download free personal income tax certificate form 2 (new form 2019) at the end of the article. And then we will take a closer look at the sample personal income tax certificate-2 in 2019: what changes in terms of filling out, deadlines and nuances this document contains.

Deadline for submitting certificate 2-NDFL for 2018

Submit Form 2-NDFL for 2018 to tax authority at the place of registration of the tax agent is required before April 1, 2019. There will be no postponements since April 1st falls on a Monday. It is before this date that all reports must be submitted to the tax office. True, in some cases it must be submitted no later than March 1, 2019 (Clause 5 of Article 226 of the Tax Code of the Russian Federation). Such reports must contain information about the personal income tax not withheld from individual taxpayers in 2019. By the way, not only the Federal Tax Service authorities, but also the taxpayers themselves need to be notified about this.

The time limit applies only to the reporting of tax agents. Taxpayers themselves who want to receive property deduction, have the right to submit income reports to the Federal Tax Service throughout the calendar year.

Sample of filling out personal income tax certificate form 2: new form in 2019

The form for a certificate of income of an individual (form 2-NDFL), used by employers in 2019, was approved by Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/566@ (remember to download form 2 NDFL 2019). As mentioned above, the most important change in 2019 can be called the fact that if previously the same 2-NDFL certificate was used for both submission to the Tax Office and for issuance to employees, in 2019 these two documents were separated. Now 2-NDFL is a document exclusively for the Tax Service; for employees, they now issue a “Certificate of income and tax amounts of an individual” using a different form.

What changes has the report undergone?

1. The structure of the document has changed: if previously it had 5 sections, now it has 3 sections and an appendix.
2. The TIN and KPP are now included in the header of the form.
3. The notification fields about the right to deductions and tax reduction have been removed - they are now reflected as codes in the new field “Notification Type Code”.
4. A breakdown of information about income and deductions by month is entered in the application.

The completed 2-NDFL form looks like this (you can download the 2-NDFL certificate form for 2019 and the form at the end of the article):

And this is what a report for an employee should look like in 2019:

Income and deduction codes

A complete list of deduction codes is given in the appendix to the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/387@.

An important tip for employers who are thinking about how to check form 2 of personal income tax (new form 2019) before submitting it to the tax office. This can be done using the special “Software” service on the official website of the Federal Tax Service. True, unfortunately, this service is only able to recognize non-existent codes, and not errors that were made when posting data using valid codes.

Taxpayer INN

Form 2-NDFL can be submitted to the tax office even without indicating the recipient of the income without the TIN. This is stated in the letter of the Federal Tax Service dated January 27, 2016 No. BS-4-11/1068, where the tax authorities confirm that the indication of the TIN in the report depends on whether the taxpayer provided it to his tax agent. Therefore, a report without this requisite must pass format and logical control. True, with some nuances.

So, when sending a certificate in electronic form with an empty TIN field, the Federal Tax Service will respond with a protocol with the following message: “Warning. The TIN for a Russian citizen has not been filled in.” However, the system will still skip the report, and such a protocol is just a warning, and if there are no other errors, then there is nothing to worry about.

But an error made in the TIN itself will have more serious consequences. After all, for each incorrect number you will have to pay 500 rubles, in accordance with the provisions of Article 126 of the Tax Code of the Russian Federation. Liability can be avoided if the inaccuracy is noticed earlier tax service and have time to submit the corrective form with the correct data. In such a document, you should fill in only the field in which the error was made, and not transfer all the data from the main report into it.

Electronic report

Tax agents who have paid remuneration or wages to 25 individuals or more are required to submit a report in electronic form. When submitting a report in electronic form, you do not need to attach a register of certificates to it, as is required when submitting paper certificates, in accordance with by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576. After all, tax service programs are not able to recognize this register.

In addition, you need to pay attention to the correspondence of the name of the person responsible for submitting the certificate electronic signature. They must belong to the same person, otherwise the Federal Tax Service will not accept the report. It is important to remember that the instructions for filling out the certificate from the Federal Tax Service do not include mandatory condition that the form must be signed by the manager or Chief Accountant. The main thing is that the data matches. Some colleagues do not include in the report the name of the person responsible for submitting it at all. Meanwhile, this required details report. If you do not fill it out, the certificate will not be accepted in any in electronic format, not on paper.

Dividends for 2018

The form must indicate absolutely all taxable income of individuals. However, shareholder dividends do not need to be reported. For this purpose, there is a separate Appendix No. 2 to the income tax return. However, this procedure is provided exclusively for joint-stock companies; other organizations paying dividends to their founders must indicate them in Form 2-NDFL. This should be done together with other types of income of a particular taxpayer, taxed at a rate of 13%.

Error correction

If the tax agent made a mistake when filling out the form, he must submit an updated form. In its “No.” field you must indicate the number initial certificate(in which an error was made). The registration date must be current. In the “Adjustment number” field, you must indicate the code “01” or “02” and so on (depending on the account adjustment). If you need to submit a completely annulling certificate, use the code “99”. A similar procedure applies when indicating erroneous taxpayer data (for example, TIN), this is stated in the letter of the Federal Tax Service for Moscow dated March 18, 2011 No. 20-14/3/025669@.

Rules for calculating personal income tax on dividends in cases where the company receives dividends and if it does not. How to reflect dividends in forms 2-NDFL and 6-NDFL - read the article.

for accountants and chief accountants on OSNO and USN. All requirements of the professional standard “Accountant” are taken into account. Systematize or update your knowledge, gain practical skills and find answers to your questions.

Calculation of personal income tax on dividends

When calculating personal income tax on dividends, standard, social and property taxes are not applied. tax deductions, this order is confirmed in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated June 23, 2016 No. OA-3-17/2829@). Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of Article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated April 12, 2016 No. 03-04-06/20834).

How dividend taxes are calculated depends on whether your company receives dividends from other organizations.

Situation 1. Your company does not receive dividends

In this case, the tax is calculated according to the formula (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation):

Example. Calculation of personal income tax on dividends by an organization that does not itself receive dividends

Alpha LLC paid its participant A.A. Ivanov. dividends in the amount of RUB 4,000,000.

When paying them, personal income tax is withheld in the amount of 520,000 rubles. (RUB 4,000,000 x 13%), RUB 3,480,000 was transferred to the participant. (RUB 4,000,000 - RUB 520,000).

Situation 2. Your company itself receives dividends

If you only receive dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.

In other cases, to calculate the tax you will need the following indicators (clause 2 of article 210, clause 5 art. 275 Tax Code of the Russian Federation, Letter of the Ministry of Finance dated October 14, 2016 No. 03-04-06/60108):

1. the amount of dividends accrued to all participants is the value “D1”;
2. the amount of dividends received by your company is the “D2” value. It includes dividends that:

• were not subject to income tax at a rate of 0%;
• were not previously taken into account when calculating taxes on dividends you paid.

Calculate your personal income tax deduction using the formula:

Calculate the tax on dividends accrued to the participant using the formula:

Example. Calculation of personal income tax on dividends by an organization that itself receives dividends

Alpha LLC owns shares in the authorized capitals of:

• Gamma LLC - 100% (Alpha LLC has owned this share for five years);
• LLC "Delta" - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of RUB 1,000,000. and from Delta LLC - in the amount of RUB 1,500,000. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alpha LLC to its participants.

Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:

• Ivanov A.A. - RUB 1,600,000;
• Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

1. The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
2. Personal income tax on dividends will be 130,000 rubles. ((RUB 1,600,000 - RUB 600,000) x 13%). The participant receives 1,470,000 rubles. (RUB 1,600,000 - RUB 130,000).

Personal income tax on dividends is paid to the usual BCC for personal income tax - 182 1 01 02010 01 1000 110.

The tax withheld by the LLC from dividends paid to participants must be paid no later than the day following the day of transfer of dividends (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Reflection of dividends in certificate 2-NDFL

Organizations that pay dividends to individuals must submit 2-NDFL certificates for them (clause 2 of Article 230 of the Tax Code of the Russian Federation).

The amount of dividends paid must be reflected in Sect. 3 certificates indicating the tax rate - 13%. The amount of dividends is indicated in full, without reduction by the amount of withheld tax. The income code for dividends is “1010”.

If, when calculating personal income tax, you took into account dividends received from other organizations, in the same line of section. 3, where you indicated the amount of dividends, indicate the deduction amount with code “601”. If the deduction was not provided, then put “0” in the “Deduction Amount” column (Section I of the Procedure for filling out Form 2-NDFL).

Indicate the personal income tax deduction from dividends in section. 4 is not necessary (section VI of the Procedure for filling out form 2-NDFL).

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, indicate dividends along with other income. Fill out separate sections for dividends. 3 and 5 are not necessary (section I of the Procedure for filling out form 2-NDFL, Letter of the Federal Tax Service dated March 15, 2016 No. BS-4-11/4272@).

Reflection of dividends in 6-NDFL

Dividends must be reflected in 6-NDFL for the period in which they were paid (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Accrued but unpaid dividends are not reflected in 6-NDFL.

In Sect. 1 specify:

• in lines 020 and 025 - the entire amount of dividends paid in the reporting period, together with personal income tax;
• in line 030 - deduction from dividends, if applied;
• in lines 040, 045 and 070 - personal income tax on dividends.

In Sect. 2 in a separate block of lines 100 - 140 show all dividends paid on one day, indicating:

• in lines 100 and 110 - the date of payment;
• in line 120 - the next business day after payment;
• in lines 130 and 140 - dividends along with personal income tax and withholding tax.

Peculiarity. Dividends paid on the last working day of the reporting period, in Sec. 2 don't show. Reflect them in section. 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 No. BS-4-11/20829@, dated October 24, 2016 No. BS-4-11/20126@).

When calculating personal income tax on dividends, standard, social and property tax deductions are not applied; this procedure is confirmed in clause 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated June 23, 2016 No. OA-3-17/2829@). Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of Article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated April 12, 2016 No. 03-04-06/20834).

How dividend taxes are calculated depends on whether your company receives dividends from other organizations.

Situation 1. Your company does not receive dividends

In this case, the tax is calculated according to the formula (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation):

Example. Calculation of personal income tax on dividends by an organization that does not itself receive dividends

Alpha LLC paid its participant A.A. Ivanov. dividends in the amount of RUB 4,000,000.

When paying them, personal income tax is withheld in the amount of 520,000 rubles. (RUB 4,000,000 x 13%), RUB 3,480,000 was transferred to the participant. (RUB 4,000,000 - RUB 520,000).

Situation 2. Your company itself receives dividends

If you only receive dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.

In other cases, to calculate the tax you will need the following indicators (clause 2 of article 210, clause 5 art. 275 Tax Code of the Russian Federation, Letter of the Ministry of Finance dated October 14, 2016 No. 03-04-06/60108):

1. the amount of dividends accrued to all participants is the value “D1”;
2. the amount of dividends received by your company is the value “D2”. It includes dividends that:

• were not subject to income tax at a rate of 0%;
• were not previously taken into account when calculating taxes on dividends you paid.

Calculate your personal income tax deduction using the formula:

Calculate the tax on dividends accrued to the participant using the formula:

Example. Calculation of personal income tax on dividends by an organization that itself receives dividends

Alpha LLC owns shares in the authorized capitals of:

• Gamma LLC - 100% (Alpha LLC has owned this share for five years);
• Delta LLC - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of RUB 1,000,000. and from Delta LLC - in the amount of RUB 1,500,000. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alpha LLC to its participants.

Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:

• Ivanov A.A. - RUB 1,600,000;
• Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

1. The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
2. Personal income tax on dividends will be 130,000 rubles. ((RUB 1,600,000 - RUB 600,000) x 13%). The participant receives 1,470,000 rubles. (RUB 1,600,000 - RUB 130,000).

Personal income tax on dividends is paid to the usual BCC for personal income tax - 182 1 01 02010 01 1000 110.

The tax withheld by the LLC from dividends paid to participants must be paid no later than the day following the day of transfer of dividends (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Reflection of dividends in certificate 2-NDFL

Organizations that pay dividends to individuals must submit 2-NDFL certificates for them (clause 2 of Article 230 of the Tax Code of the Russian Federation).

The amount of dividends paid must be reflected in Sect. 3 certificates indicating the tax rate - 13%. The amount of dividends is indicated in full, without reduction by the amount of withheld tax. The income code for dividends is "1010".

If, when calculating personal income tax, you took into account dividends received from other organizations, in the same line of section. 3, where you indicated the amount of dividends, indicate the deduction amount with code “601”. If the deduction was not provided, then put “0” in the “Deduction Amount” column (Section I of the Procedure for filling out Form 2-NDFL).

Indicate the personal income tax deduction from dividends in section. 4 is not necessary (section VI of the Procedure for filling out form 2-NDFL).

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, indicate dividends along with other income. Fill out separate sections for dividends. 3 and 5 are not necessary (section I of the Procedure for filling out form 2-NDFL, Letter of the Federal Tax Service dated March 15, 2016 No. BS-4-11/4272@).

Reflection of dividends in 6-NDFL

Dividends must be reflected in 6-NDFL for the period in which they were paid (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Accrued but unpaid dividends are not reflected in 6-NDFL.

In Sect. 1 specify:

• in lines 020 and 025 - the entire amount of dividends paid in the reporting period, together with personal income tax;
• in line 030 - deduction from dividends, if applied;
• in lines 040, 045 and 070 - personal income tax on dividends.

In Sect. 2 in a separate block of lines 100 - 140 show all dividends paid on one day, indicating:

• in lines 100 and 110 - the date of payment;
• in line 120 - the next business day after payment;
• in lines 130 and 140 - dividends along with personal income tax and withholding tax.

Peculiarity. Dividends paid on the last working day of the reporting period, in Sec. 2 don't show. Reflect them in section. 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 No. BS-4-11/20829@, dated October 24, 2016 No. BS-4-11/20126@).

Novikova T. A., Ph.D., practicing auditor, tax consultant, associate professor of Moscow State University of Education, Moscow Government, general. Director of the auditing firm TERRAFINANCE LLC

Perhaps it was necessary to indicate in the income tax return, in addition to dividends, all other income received by the founding employees during the year, and not issue 2-NDFL certificates for these employees (according to explanations)?

Please provide clarification on filling out 2-NDFL certificates and the Income Tax Declaration regarding dividends paid to the founders of the Closed joint stock company.In December 2016, dividends were paid to the founders of the CJSC, who also received income (salaries) in the same company. According to reporting: 2-NDFL certificates were generated on the data of the founding employees, which reflect only income without dividends, and in Income tax returns only reflect dividends. Please advise on the correctness of filling out reports. In an oral conversation, our tax authority recommends filling out 2-NDFL certificates indicating both income in the form of wages and dividends, and in the income tax return (Appendix 2) indicating only dividends.

The application must be filled out when paying income on securities of Russian issuers, as well as income:

• on transactions with securities;
• on transactions with financial instruments forward transactions;
• on REPO transactions with securities;
• on securities lending transactions.

The application must reflect information about the citizen, the amount of income and taxes withheld from income, as well as other similar information. Appendix 2 must be drawn up for each citizen to whom income was paid. This follows from paragraphs 18.1–18.6 of the Procedure approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572.

If information about income paid to individuals is reflected in Appendix 2 to the income tax return, then there is no need to duplicate this information in certificates in Form 2-NDFL. This was stated in the letter of the Ministry of Finance of Russia dated January 29, 2015 No. 03-04-07/3263 (brought to tax inspectorates for use in work by letter of the Federal Tax Service of Russia dated February 2, 2015 No. BS-4-11/1443 and posted on the official website of the tax service in the section “Explanations of the Federal Tax Service of Russia, mandatory for use”).

November 1, 2016 general meeting shareholders of the joint stock company "Alpha" decided to send net profit in the amount of 440,000 rubles. for the payment of dividends.