Евгений Шелест
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Руководитель ФНС России Михаил Мишустин подписал соответствующий приказ (приказ ФНС России от 2 октября 2018 № ММВ-7-11/566@ «Об утверждении формы сведений о доходах физических лиц и суммах налога на доходы физических лиц, порядка заполнения и формата ее представления в электронной форме, а также порядка представления в налоговые органы сведений о доходах физических лиц и суммах налога на доходы физических лиц и сообщения о невозможности удержания налога, о суммах дохода, с которого не удержан налог, и сумме неудержанного налога на доходы физических лиц»)1. Также данный документ утверждает порядок заполнения и формат представления справки. Об основных отличиях новой формы от старой мы писали ранее.
Однако принятый документ несколько отличается от проекта. Так, он предусматривает направление сообщения в налоговый орган о невозможности удержать НДФЛ не только в соответствии с п. 5 ст. 226 Налогового кодекса, но и в соответствии с п. 14 ст. 226.1 НК РФ. Таким образом, налоговый агент должен будет направить сообщение в налоговую инспекцию по месту своего учета о невозможности удержать налог, например, если налог не удержан при выплате дохода по некоторым операциям с ценными бумагами.
Обязан ли налоговый агент выдать справку 2-НДФЛ, если за ней обращается его бывший работник? Узнайте из материала «Ответственность налогового агента за невыдачу справки 2-НДФЛ налогоплательщику по его заявлению» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
При этом в случае направления такого сообщения поле «признак» в общей части формы справки по-прежнему предусматривается проставление цифры 2. Документ вступает в силу 1 января 2019 года и должен применяться начиная с представления сведений о доходах физлиц и суммах НДФЛ за 2018 год.
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1 С текстом приказа ФНС России от 2 октября 2018 № ММВ-7-11/566@ «Об утверждении формы сведений о доходах физических лиц и суммах налога на доходы физических лиц, порядка заполнения и формата ее представления в электронной форме, а также порядка представления в налоговые органы сведений о доходах физических лиц и суммах налога на доходы физических лиц и сообщения о невозможности удержания налога, о суммах дохода, с которого не удержан налог, и сумме неудержанного налога на доходы физических лиц» и материалами к нему можно ознакомиться на официальном портале правовой информации.
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