LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 26, 2012 No. 3-5-06/2146 @

About application of forms 2-NDFL and 3-NDFL for tax period of 2012

The management of the taxation of the Federal Tax Service in connection with preparation for declaration campaign of 2013 regarding declaring of income gained by physical persons and also for the purpose of explanation of procedure for filling of Certificates of the income of the physical persons (form 2-NDFL) for 2012 represented by tax agents to tax authorities according to article 230 of the Tax Code of the Russian Federation (further - the Code), reports the following.

1. The form of the Certificate of the income of physical person operating now for 20 __ (form 2-NDFL) (further - the Reference), Recommendations about its filling, the Format of data on the income of physical persons in form 2-NDFL "The certificate of the income of physical person for 20 __ year" in electronic form (further - the Format), and also Reference books "Income Codes", "Codes of Deductions", "Codes of Documents", "Codes of Regions" (further - Reference books) are approved by the Order of FNS of Russia of 17.11.2010 of N MMB-7-3/611 @ (in edition of the Order of FNS of Russia of 06.12.2011 of N MMB-7-3/909 @).

At the same time in 2012 number of the changes made to the Code, concerning the taxation of the income of physical persons which needs to be considered when forming the Reference became effective.

Based on stated up to entering of corresponding changes into the Format and Reference books when filling the Reference for tax period of 2012 it is necessary to be guided by the following.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info