Certificate 2 of the personal income tax describes the sources of a person’s income, his salary and withheld taxes. Issued by the employer or tax representative for a certain period. Each employee is required to pay 13% of his income to the tax office. In most cases, this is done by the employer’s accounting department, and the employee receives the amount from which the required amount has already been deducted.

Why you may need Form 2 Personal Income Tax

This type of certificate is usually provided under the following conditions:

• at a new place of work;
• when filing tax deductions;
• when calculating pensions;
• to participate in any litigation;
• during the procedure of adoption of a child;
• when calculating the amount of alimony or other payments;
• before applying for a visa (not always);
• to draw up a 3-NDFL declaration, which is filled out on the basis of 2-NDFL;
• to provide a certificate to the tax office;
• when taking out a large amount on credit to purchase, for example, a car or an apartment. This helps the bank determine whether the borrower will be able to repay the borrowed amount later.

Important! If an individual entrepreneur wants to take out a loan as an individual. person, Form 2 of personal income tax can be replaced by an extract from the Book of Income and Expenses.

A person is not obliged to talk about why he needed a certificate. It must be issued within 3 working days after writing an application for its receipt. If the tax agent is unable to provide this certificate for any reason, an administrative penalty will be imposed on him.

Form 2 personal income tax is not needed if:

• during the last reporting period the individual did not receive income;
• upon taking office at the first place of work;
• if the individual does not claim any deductions;
• employment took place on the first working day of the year;
• An individual does not have the right to reduce the tax base. In this case, the accounting department will not even ask for a certificate.

Where to get certificate 2 personal income tax

You can obtain this document from your tax agent. This could be the employer or the educational institution where the student is studying. In more unusual cases, you may need to contact the tax service directly, the employment center, or it will be impossible to obtain a certificate at all.

At the employer's

However, there are a number of deductions that reduce the amount of deductions from income. This is relevant for some groups of citizens who are provided with government benefits.

Important! Deductions can be applied until the amount of annual income exceeds 350 thousand rubles. As soon as income passes this mark, the benefits will not apply.

In order for a new employer to understand what deductions were made at the previous place of work, the organization’s accountant needs a certificate 2 of personal income tax for the last reporting period.

When starting your first job

Since the person had not officially worked anywhere before, this means that no tax deductions were made. Therefore, personal income tax certificate 2 cannot exist in this case.

Upon dismissal

For a new employer, this is where all the income of an individual for the last year is taken into account, including income from the previous place of work.

In most cases, the employer will automatically issue this form along with the others. If he has not done this, you can write an application to receive it yourself.

Note! A certificate issued upon dismissal is valid for a month from the date of its issue. If during this time the person did not have time to give it to the accountant of the new company, he will have to register it again.

If for some reason the certificate was not issued immediately and the taxpayer needed it after some time, he can request it from the accounting department or from the head of that company, or come in person and ask for it to be issued. Often a simple request in words or in an email is enough to get it. However, no more than 4 years must pass after dismissal, otherwise the data in the certificate will be irrelevant.

If the organization has been liquidated

Since there is no one to turn to for help, you will have to write an application to the tax service. Information about taxes paid by the employer is stored in the Federal Tax Service for the last year of the company’s activity. If the former employee has the details and TIN of the liquidated enterprise, the search process in the Federal Tax Service database will be significantly simplified.

If there was no official employment

Legally, it is impossible to obtain a personal income tax certificate 2 for unofficial employment. Proof of income can be a bank certificate of a deposit with an amount of more than 12 subsistence minimums. Moreover, a relatively new contribution may not be accepted.

Note! Such cases are quite complex and will most likely require the assistance of a lawyer.

The organization is located in another city

Large companies with branches in several cities practice issuing documents only at the head office. For example, an employee lives and works (or worked) in Nizhny Novgorod, and the organization’s head office is in Moscow.

If in the same city where the need for a certificate arose, there is a branch of that organization, you need to go with a request to the director of this branch. In other cases, you can ask about this by phone or email, or by registered mail, send an application where the former employee wants to take 2 personal income tax certificate in writing. In this case, you need to indicate that the employer sends a scanned copy of the document by email and sends the original by regular mail. He must do this for free.

The company changed its name or reorganized after dismissal

In this case, the certificate must be issued with current, up-to-date company data. In addition to Form 2 of personal income tax, an official certificate of renaming of the company can be issued, as well as documents evidencing reorganization and succession, if this took place in each specific case.

When an employer is not required to issue 2 personal income taxes

If an individual entrepreneur or the organization where the taxpayer works does not withhold personal income tax from his income, then the employer, by definition, is not a tax agent and is not required to provide a certificate. This may happen if:

• the employee transfers taxes independently;
• remuneration was paid, on which the taxpayer is obliged to remit the tax himself, or income was paid that was not subject to taxation.

If there is no taxable income, the certificate will not be issued.

If the employer refuses to issue a certificate, the employee can complain to the state labor inspectorate.

Unemployed

Unemployed people, those who are registered with the employment service, receive this certificate there.

For individual entrepreneurs, it is impossible to obtain a personal income tax certificate 2. Where and how you can obtain a certificate of income in free form, you need to find out from those who need this certificate. This could be a financial organization or a human resources department that accepts one or another application format. Therefore, to avoid disputes and disagreements, it is better to clarify in advance what format needs to be provided.

Maternity benefits are not taxed. On maternity leave, 2nd personal income tax can only be received if, in addition to payments, there is other income that is taxed. Therefore, a woman can obtain form 2 personal income tax from her employer, where she can only get it before the end of the reporting year:

• if she officially continues to work part-time;
• the husband or guardian is on maternity leave instead of the woman;
• a bonus or other source of taxable income was received.

If a person does not study, does not work (or works unofficially) and is not registered with the employment center, it is impossible to obtain this certificate.

To a military man

Here you need to contact the Unified Settlement Center of the RF Ministry of Defense or one of the Financial Support Directorates of the RF Ministry of Defense. There is also the opportunity to request a certificate through the website of the Russian Ministry of Defense and clarify how to receive 2 personal income taxes.

Thus, it turns out that obtaining a certificate in Form 2 of personal income tax in each specific case is a rather specific matter. And for each person there may be a different form of receiving it.

Many of our fellow citizens, including individual entrepreneurs, from time to time wonder where to get a 2-NDFL certificate. We will try to answer this question in this article.

Why do you need 2-NDFL?

This certificate is a form of official confirmation of the income of an individual and contains information about the income received by him, as well as the amount of tax withheld from it. Most often, a 2-NDFL certificate must be submitted to banks to obtain a loan, to government agencies to receive social support measures, as well as in other situations that require confirmation of a citizen’s solvency and income level.

Let us note that previously income was confirmed by a certificate from the employer in any form, but today in most cases it is Form 2-NDFL that is required.

How to get a document

The answer to the question of how to obtain a 2-NDFL certificate is contained directly in the tax legislation. In particular, the Tax Code of the Russian Federation indicates that any employer is a tax agent and is responsible for filling out a 2-NDFL certificate for its employees.

Moreover, this filling is mandatory once a year for submission to the tax authorities, as well as an unlimited number of times for the employee himself based on the application submitted by him. Therefore, the circle of persons who issue the certificate is very clearly defined - only employers, regardless of the organizational and legal form. Please note that an entrepreneur is not his own employer, so he cannot issue himself a certificate in form 2-NDFL.

Receipt options

However, it is not always possible for an entrepreneur to disclose his status; for example, many banks refuse loans to individual entrepreneurs. In such a situation, individual entrepreneurs sometimes look for ways to order a 2-NDFL certificate.

Some legal and accounting companies provide similar services. For example, on the Internet you can find where to make a certificate in a matter of minutes. Often these companies are located in other regions, so the cost of the certificate can in some cases be quite significant. In addition, the cost is also affected by the period for which the document is made, as well as the amount of income indicated in it.

Please note that if a certificate is needed for presentation to government agencies, for example, for the bailiff service, its cost may be higher than for a document submitted to a credit institution. Of course, such companies issue a fake 2-NDFL certificate; What are the dangers of using such a document?

Sample of filling out certificate 2-NDFL

Punishment for counterfeiting

Forgery of a 2-NDFL certificate creates a threat of bringing the person using it to criminal liability under Art. 327 of the Criminal Code of the Russian Federation “Forgery of documents”. However, judicial practice is such that courts are unable to fully incriminate this crime in a situation involving the use of a false certificate, so convictions are extremely rare.

As a rule, such situations arise in the event of a deliberate refusal to repay accounts payable, but if the forgery of 2-NDFL is needed for a bona fide borrower, then troubles are unlikely. Today, banks do not have the ability to accurately verify the authenticity of the certificate, since tax authorities do not have the right to disclose information about taxpayers.

How to fill out a 2-NDFL certificate in 1C: Video

Anyone who has faced the need to get a mortgage, tax deduction or loan for a large amount knows that for this you need to have a 2nd personal income tax certificate. However, few people initially knew where do you get certificate 2 personal income tax?

General information about personal income tax certificate 2, its purpose and contents

Certificate 2 of personal income tax will be needed if an individual wishes to take out a loan, in case of concluding a mortgage agreement, or even for a tax deduction. Tax authorities, thanks to Personal Income Tax Certificate 2, can verify information on accrued income and taxes paid.

During the years of privatization, over seven hundred funds were formed, some of which then disappeared. About a hundred organizations were liquidated, but about two hundred continued to operate.

Certificate 2 of personal income tax includes information on income and taxes paid for each month. The certificate is made separately for each person. For citizens of the Russian Federation, such a certificate also indicates income received from any foreign sources. Foreigners will receive a certificate only about income received in the Russian Federation. Why might a foreigner need a personal income tax certificate 2? In addition to the already indicated areas of its application, a foreigner may need it to submit it to his state control body in order to confirm that income tax has been paid on all income received in the Russian Federation.

In addition to the direct amounts of income and taxes paid, the certificate contains information about:

1. tax agent (employer, his tax identification number or checkpoint, location, etc.);
2. the employee for whom the certificate is issued (full name, passport details, status, citizenship, TIN);
3. tax control authority to which certificate 2 of the personal income tax must be submitted.

In most cases, such a certificate is issued for a calendar year, however, there are exceptions. Many financial (banking) institutions are only interested in income for the last 6 months.

Who issues certificate 2 personal income tax

It is established at the legislative level that personal income tax certificate 2 must be issued by a tax agent. The employer is the tax agent, because it pays the income, calculates the amount of taxes from the salary and pays this amount to the budget. Thus, you should contact the HR department, accounting department or directly to the individual entrepreneur.

The certificate is issued upon request of the employee. Due to the fact that the certificate is in great demand, there are no restrictions on the number of certificates that can be issued in any period of time. This means that the employer’s statement that such a certificate was recently issued cannot become a basis for refusing to issue such a certificate. Moreover, the certificate does not lose its validity over time, because it reflects what happened in the past (salary paid, tax paid to the budget). However, you should not miss the moment when it loses its relevance. After all, financial institutions are interested in the most recent data regarding the income of a person when deciding whether to enter into an agreement with him.

How long does it take to obtain a 2nd personal income tax certificate according to the law? The Labor Code states that after an employee’s application is completed, a certificate must be issued within three working days. Data...

Help 2-NDFL is common and is used to confirm the level of income of a citizen (individual) based on the amount of income tax paid by him. Certificates 2-NDFL may be required when applying for a loan or mortgage, receiving a property deduction, and in other cases.

Form of certificate of income of an individual according to form 2-NDFL

As mentioned earlier, it is designed to confirm the income received by an individual for a certain period. The form of this document was approved by order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485@. Let's talk about where to get a 2-NDFL certificate.

Where to get and how to get a 2-NDFL certificate?

Concerning certificate 2-NDFL, then, as a general rule, they are prepared and issued to the employee by a tax agent, i.e., the employer who directly withholds tax from the employee (individual) and transfers it to the Federal Tax Service.

Thus, in order to get certificate 2-NDFL, the citizen must contact his employer with a corresponding written application. Although it is drawn up in any form, it must contain the main attributes of this type of document: information about the addressee (his position, name) and the applicant (name and position), the name of the document (“Application”). Next, the request for the issuance of a certificate is stated directly, the date is put at the end and certification is made with the personal signature of the applicant.

Within 3 days from the date of receipt of the application, the employer must provide the employee with a certificate with the necessary information, prepared in accordance with the approved form.

Is there a 2-personal income tax for unemployed people?

As we said above, it is issued by the employer. If one is required after the employee’s dismissal, he still has the right to contact his former employer and ask to issue a certificate for the period he worked for. It should be noted, however, that this document reflects only the amount of a citizen’s income that was subject to personal income tax.

Don't know your rights?

If a person does not have an official income or is not employed, then such a tax is not collected from the citizen - and if the tax was not collected for a certain period, then it is not possible to obtain a certificate of income in this case.

If a citizen needs to prove that he did not receive wages or did not have any other official income, it will be enough for him to present his work record book, which will contain a note about the date of dismissal from his last place of work.

About the new form 2-NDFL 2015-2016

As we have already said, the current form certificates 2-NDFL was approved by order of the Federal Tax Service in 2015.

Major shape changes certificates 2-NDFL in comparison with previous samples, replacing the OKATO code with the OKTMO classifier, which depends on the location of the employing organization (classification according to the status of the locality).

In addition, the new form certificate 2-NDFLprovides separate lines for distinguishing income depending on the rate.

Thus, no global changes were made to the sample, and outwardly it looks almost the same as before.

Sample certificate of income of an individual and sample of its completion

Download the help form

New form certificates 2-NDFL(same as the old one) contains the following information:

• the name of the document indicating the specific period for which the tax agent provides information on employee income;
• information about the tax agent, i.e. complete information about the employer, including name, OKTMO code and contact information;
• information about the individual to whom the certificate is issued (full name, date of birth, TIN, passport details, information about the status of the taxpayer, his citizenship, address of residence);
• information about income that was received by a person during the reporting period and which is subject to taxation at a tax rate of 13% monthly;
• information about tax deductions provided to the taxpayer and notifications that confirm the taxpayer’s right to receive these deductions;
• at the end certificates 2-NDFL the total amounts of income subject to taxation, accrued tax that is subject to payment, and the amount of income tax actually transferred are indicated;

The certificate is certified by the signature of an authorized person of the tax agent and the seal of the organization.

Sample of filling out an income certificate can be easily found in the public domain on the Internet, or you can fill out a certificate, guided by the detailed instructions for filling it out, available in the previously specified order of the Federal Tax Service.

Note

Now you have an idea what does a 2-NDFL certificate look like?, it remains to mention some nuances regarding its presentation.

For example, information about the year 2016 should have been sent by the employer to the tax authorities before April 1, 2017. The reporting period is the calendar year, that is, the time period from 01/01/2016 to 12/31/2016.

Thus, for receiving certificate 2-NDFL for the last year (2015), you have the right to apply only if during the specified period you actually carried out labor activities under a contract and, accordingly, you were a taxpayer.

Certificate in form 2-NDFL refers to standard forms of tax reporting. It reflects the income of the employee for the reporting period, as well as the tax payments withheld from him and the amount of benefits, if any. The employer issues a certificate on the initiative of the employee himself - when collecting documents for a loan or mortgage for a bank, as well as in other situations. Or by the employer himself during the annual submission of documents to the tax authority. But where can I get a 2-NDFL certificate? We'll talk about this in our article.

Heading: it indicates the name of the document, the period of time for which the income was received, the date of issue, and the tax authority code.

Information about the employer (tax agent)– contact details, name and form of business activity, OKTMO and KPP codes.

Detailed information about the employee (taxpayer – individual). This is the surname, first name and patronymic, date of birth, TIN, passport data, country code, taxpayer status, citizenship, actual address and place of residence.

Income information, received during the specified period and subject to taxation at a monthly rate of 13%. They should be scheduled by month. It also displays information about tax deductions and notifications, the total amount of income and accrued taxes.

Cases in which a 2-NDFL certificate is required

• calculation of vacation and sick pay;
• submitting documents for a work or tourist visa;
• income tax refund. Concerns cases where a resident changes non-resident status during the calendar year;
• calculation of tax deductions when joining a new employer;
• trial. To assign a child support amount based on income;
• receiving benefits or benefits;
• submission of data on paid tax to the financial authorities of another state. Relevant for persons with foreign citizenship;
• obtaining a loan – both cash and mortgage;
• confirmation of non-receipt of income that is not subject to personal income tax.

Fact: based on the latest innovations, the certificate can reflect income and taxes no later than for the last four years.

Where to get document 2-NDFL

It is issued by the employer, who, in accordance with Article 226 of the Tax Code of the Russian Federation, belongs to the category of tax agents. Based on Article 62 of the Labor Code of the Russian Federation, he is obliged to provide employees with a certificate and other information about income upon request. To obtain a document in form 2-NDFL, it is enough to contact the employer by filling out the appropriate application. In this case, it is not necessary to provide the reasons for which the certificate is required. Issuance period: 3 days.

Neglect of their responsibilities to provide information on income by employers is a direct violation of the Labor Code of the Russian Federation. In conflict situations, an employee has the right to file a complaint with the labor inspectorate and obtain a fine for officials up to five thousand rubles and the enterprise itself up to 50 thousand rubles.

How long is the certificate valid?

Based on Chapter 23 of the Tax Code of the Russian Federation, there are no restrictions on the validity period of the 2-NDFL certificate. However, many banking organizations limit the validity period of the certificate to 10-30 days to ensure that there are no data adjustments.

As for the timing of receipt of income and tax deductions that must be indicated in the document, everything is individual. It all depends on the organization that will use the certificate to confirm solvency. Standard requirements are current data on income in the last six months of work.

About the new form 2-NDFL, introduced in 2015-2016: in comparison with previous versions, the OKATO code has changed to the OKTMO classifier, depending on the location of the employer. The second change is separate columns that differentiate income depending on the rate.

Errors in the certificate and responsibility for them

If an error is made in the preparation of the certificate, the employer is obliged to promptly make corrections. The most common mistakes made are:

• Incorrect print position. In accordance with the regulations, its place is in the lower left corner in the area of ​​the MP mark;
• incorrectly filled in information about the taxpayer;
• incorrectly written date, not formatted - day, month, year;
• incorrect signature. It should be clearly visible and done with a blue pen in the appropriate field. Even cases where the seal overlaps the signature are considered an error.

If the tax authority discovers an error in the data, the tax agent may be fined for false information under Article 126.1 of the Tax Code of the Russian Federation.

Initially, tax authorities fined people for filling out data incorrectly. However, recent judicial precedents have shown that if the TIN is filled out correctly, there will be no fine for incorrect passport data. Because an individual can be identified.

Didn't manage to submit your declaration on time? Do you want to know what the consequences are for failure to submit reports on time? Read more about the statute of limitations for tax offenses and how to reduce the amount of the fine in our article.”

Who is required to sign 2-NDFL by law?

A personal income tax certificate refers to tax documents, not accounting documents. It does not fall under Federal Law No. 402 of December 6, 2006 “On Accounting,” according to which the manager must sign all documents.

Therefore, it can be signed by authorized persons, for whom the manager issues the appropriate powers of attorney. Most often it is issued to the accounting department. The details of this document are indicated in the 2-NDFL certificate next to the signature of the person signing the certificate.

How to apply for a certificate

To obtain a document, you must write a written request in free form with a request to issue a certificate. Thus, two copies are filled out, one should be left with the employer, and the second should be taken away. In some cases, a verbal request will be sufficient.

If the employer refuses to issue a certificate, the applicant has the right to appeal to the court on the basis of Article 237 of the Labor Code of the Russian Federation. And if the court decides in favor of the employee, you can receive compensation for moral damage caused by the refusal or untimely issuance of a certificate. As practice shows, the case rarely goes to court: employers prefer to quickly issue the document.

2-NDFL information can be obtained directly online. Since 2014, every individual can view the data on the official website of the Federal Tax Service.

In order to correctly fill out the 2-NDFL certificate and not lose a lot of time, you need to know what the requirements for issuing the certificate are. Ours will help with this, where you will find instructions for filling out the form.

Video - How to fill out a 2-NDFL certificate

How to get a certificate: instructions for unemployed persons

Table 1. How to get a certificate

	For unemployed people who are studying at the employment service	For individual entrepreneurs	For pensioners receiving a pension from a non-state fund	For military personnel	For students
Place of issue	Employment center or place of previous work	Tax authority	In its division of a non-state fund	Settlement center of the Ministry of Defense of the Russian Federation	Dean's office of a higher educational institution
Subtleties	A certificate from the employment center confirming the fact of receiving unemployment benefits will not help you take out a loan, let alone a mortgage.	An individual entrepreneur does not have the right to issue a certificate to himself, so form 3-NDFL is used instead. Except in cases where he is also an employee	It is possible to submit an application by mail or online	If the military unit is located far from the settlement center, you can send the application by mail. The period for sending the certificate to the specified address is 5 days

Possible problems

Although there is no risk of not receiving a certificate, another problem is possible - the data in the document will not correspond to reality. This applies to cases where the company maintains gray or even black accounting. However, nothing can be done about this: both the employer and the employee are responsible for this. And therefore, unpleasant consequences await both sides when fraud is discovered.

How to get a certificate if the organization is liquidated

There are times when you need to get a certificate from your old place of work, but the company no longer officially exists. You will need to determine the TIN of your former employer. He is registered in the work book.

Then you should contact the tax office directly at the place of registration of the organization. The official website of the Federal Tax Service will help you determine a specific branch. It stores information about taxes and income submitted by the company for various periods. After this, it remains to fill out two copies of the application in free form with a request to issue a certificate.

Illegal transactions

Due to insufficiently high official income, stricter requirements for documents for taking out a loan or mortgage, and the widespread use of gray and black accounting in enterprises, a segment of illegal services is thriving in the market. We are talking about selling fake certificates and statements that can be used in the absence of official work experience or taking out a loan.

Responsibility and risks for buying a counterfeit

Purchasing a fake certificate involves a number of risks:

• fraud. An organization may promise a service, take an advance payment or the full amount, and simply not issue the promised document. It is not possible to return the funds: you cannot go to the police with such a case;
• refusal to provide a loan. Banking structures carefully check clients, and therefore can identify a fake. Especially if the organization providing fake certificates has issued a fair amount of documents;
• low reliability. If a certificate is ordered by a non-working person, then data from a non-existent organization is indicated there. Even an ordinary citizen, not to mention specialists, can determine whether an enterprise exists or not. Since all information about economic activities and registration of enterprises is publicly available.

Not to mention the risk itself - criminal liability. Purchasing a fake certificate is a violation of Article 237 of the Criminal Code of the Russian Federation.

A certificate in form 2-NDFL is in demand among both working and non-working persons. If you know your rights and follow the above recommendations, then it will take a minimum of time to receive it.