2-personal income tax - what is it, the nuances of obtaining a document

Help 2-NDFL is an important document for individuals applying for loans or changing jobs.

All individuals are faced with the execution of 2-NDFL, what it is, how to fill out the document and where to submit it - the questions of interest to the tax agent (a person in the tax legislation of Russia who is obliged to transfer taxes to the state budget). This information is indicated in paragraph 2 of Art. 230 of the Tax Code of the Russian Federation.

Personal income tax - a certificate that indicates taxes on the monetary income of individuals. The notification reflects data on sources of income, material remuneration for work and tax deductions.

In the 2-NDFL form, the following are recorded:

• information about the former employer, his name, details;
• information about the employee to whom the document is issued;
• monthly income (+13% of the base rate);
• list of standard, social and material tax deductions + codes;
• the total number of income deductible taxes.

The certificate must be certified with a seal, and the head signs.

Where is the document taken?

In most cases, a 2-NDLF certificate is required when applying for a new job. In this case, you should contact the employer with whom the person previously worked. To do this, you can use two methods:

• call by phone, leaving a request;
• come to the accounting department of the former company.

If the employer is located near the office where certificates are issued, there will be no problems obtaining the document. The notice preparation time is 3 days.

Important! If during the month you did not manage to pick up the certificate and give it to the new accounting department, it will be overdue and the document will have to be re-registered.

In large corporations, the main offices may be located in different regions, then an individual will have to go to the branch of the company and leave an application there. The document is also prepared within 72 hours, but it can only arrive after 1-2 weeks (depending on the work of the mail).

When is a document required?

A form in the 2-NDFL format is required to be provided in 2 cases:

1. When an individual has been paid, from which he withholds and transfers the income amount to the state budget.
2. An individual pays material income from which it was not possible to withhold tax. It is necessary to inform the inspection that it is not possible to withhold the tax (clause 5 of article 226 of the Tax Code of Russia).

Most often, the appeal of an individual for a certificate is due to:

• the need to transfer the form to the current place of work in order to have data on tax deductions of the standard type;
• the need to draw up a declaration in the form of personal income tax No. 3, which is filled in on the database from 2-personal income tax.

The document is required when applying for a loan from banks (for buying a car or applying for a mortgage).

A 2-NDFL certificate is sometimes required when obtaining visas (to a certain number of states). In some cases, the form is needed at universities (if the student is studying on a paid basis). Also, a document may be needed to calculate a pension, adopt a child, and also when participating in lawsuits.

If desired, the taxpayer may not indicate for what purposes he requests the form.

When is help not needed?

The document does not have to be submitted if:

• payments intended for the entrepreneur;
• transfer of funds to individuals in the course of a transaction.

It's important to know! If employment at a new place of work was carried out on January 1, this means that swelling begins in a new organization. In this case, the employer will have to provide deductions, and he will not need the old certificate from the employee.

How to act unemployed?

Since the employer draws up 2-NDFL, the question arises of what to do for those who do not have official income. If a person is not employed, this type of tax is not collected from a citizen and this certificate can be obtained in 2 ways:

1. Submit a request with a corresponding application to the accounting department of the last employer. But if a person quit a very long time ago, this document may be considered irrelevant.
2. Go to the employment center, where unemployment benefits were issued. They will draw up a document that will indicate the number of assistance paid for the period when the individual was registered.

Another category of non-working citizens are pensioners. They may need a personal income tax certificate to apply for loans at bank offices. This document will only be available to those pensions that have payments from a non-state pension fund (contributions to the Russian budget must be made from it).

personal income tax for private entrepreneurs

If the employer issues a certificate to employees, then individual entrepreneurs will have to go through this procedure on their own. Individual entrepreneurs cannot issue such documents to themselves (the exception is when an individual entrepreneur and the founder of the company, and an employee, then the document is issued to him by the employer).

In most cases, individual entrepreneurs have to draw up a document in the form of personal income tax No. 3. Instead of a form confirming his income, they provide a completed tax return. In this case, it does not matter which scheme the IP pays taxes.

What does the document consist of?

The 2-NDFL certificate is printed on an A4 sheet, it contains the following data:

• surname, name, patronymic;
• tax number;
• the address at which the person is registered;
• the period with the amounts of monthly earnings (in the absence of income, the lines are left empty), information on vacation and sick leave is immediately indicated;
• deductions, their number;
• total income;
• the amount of money spent on paying taxes.

The necessary codes that are entered in the certificate are recorded in order No. 1 and 2 of the Federal Tax Service of the Russian Federation dated 10.09.2015 No. MMV-7-11 / [email protected]

What are the most common mistakes you see when making a referral?

If inaccuracies are made in the 2-NDFL document, it will have to be completely rewritten and drawn up on a new sheet. The most common mistakes are:

1. On the form, where there is a “tax agent” field, there is no signature of the chief accounting officer with a detailed transcript. The mark is made exclusively with a blue pen, it is not covered by a seal.
2. The date is indicated in the wrong format (first you need a date, then a month and a year, everything is drawn up in numbers).
3. The seal is affixed in the wrong place (it is placed in the corner on the left, there should be a mark “M. P”.

Quite often, the OKTMO code (All-Russian classifier of territories of municipalities) is incorrectly affixed, which does not correspond to the organization's localization code. Common mistakes include incorrectly filling in the “taxpayer status” cell or the tax rate is not true.

If the former employer incorrectly filled out the certificate, he must clarify the false information by providing truthful information.

Personal income tax certificate No. 2 is most often issued to individuals who move from one place of work to another or apply for a loan at a bank. Issued by a former employer.

All about personal income tax in the following video:

Nov 20, 2017 Benefit Help

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