Help 2 ndfl form fill out online. You no longer need to provide an employee's residential address

Form 2-NDFL 2015-2016 download where can? The answer to this request worries many. Why, to whom and for what purpose may a 2-NDFL certificate be required? You will learn about the nuances of filling out, as well as about where to get samples and actual forms for downloading by reading this article.

Form 2-NDFL: who needs it

In what situations may you need download form 2 personal income tax 2015-2016years? First of all, when an individual somewhere needs to confirm information about taxes that he previously paid from his income. For example, at the end of the year, you need to receive a tax deduction for education, purchase of an apartment or apply for a loan. In the latter case, the lender must check the borrower's solvency. When exercising the right to a tax deduction from the completed form 2-NDFLyou can get information on how much tax will be refunded in connection with the expenses incurred.

Form 2-NDFL may be required when assigning benefits and other social benefits. When applying for a new job, the administration may also require this document from the applicant. If a citizen is planning a foreign trip, then correctly filled out 2-NDFL formmay be required to obtain a visa.

How to fill out the 2-NDFL template for 2015-2016

There are a few basic rules to remember. 2-NDFL form always filled in by the employer. As practice shows, mistakes are often made when filling out this document. They may relate to the formalities regarding the signature, the presence of a seal and other technical issues. The surest option is to find and download certificate form 2-NDFLfor 2015-2016, allowing the correction of his data, on the Internet. Then all the necessary corrections can be made on the computer within a few minutes. In addition, it is easy to get an idea of \u200b\u200bhow to correctly fill in the corresponding fields on the Internet. For example, if there are several pages in the help, then each of them must be numbered separately. It would seem a trifle, but violation of this requirement can cause a lot of problems in the future.

Many people order 2-NDFL form on their own initiative. So, it is possible to issue a tax deduction not by transferring funds to a bank card, but by exempting the employer from the obligation to withhold personal income tax. The good thing about this method is that you can get the benefit without waiting for the end of the year. In addition, many businesses issue certificate 2-NDFL (form must be valid) immediately upon dismissal of the employee.

Read more about the basic rules for issuing a 2-NDFL certificate in the material .

Help 2-NDFL: why it is important to download the form for free in the current version

Form 2 personal income tax 2015-2016 download it is always important in the current version, since periodically adjustments are made to its form and filling procedure. It is very important to understand the rules for preparing this form. After all, not only information about the employer and the employee is indicated there. This form also involves the provision of information on all types of deductions and tax deductions to which the employee is entitled. The help contains information both separately for each month, and the total amount of all payments, deductions and deductions.

You can download the current version of the form of this document on our website.

Personal income tax certificate 2, form 2015-2016: a sample of correct filling

Based on the completed certificate form, you can easily master the most important filling rules form 2-NDFL 2015-2016 years and will be able to compose your own document without errors. Looking at the already completed years, you can quickly draw up a similar document, specifying in the recommendations only those points that are in doubt.

You can see the completed help sample on our website.

The procedure for submitting the 2-NDFL form for 2015-2016

Help 2 personal income tax, form which can be downloaded, is given not only to the employee's hands, but also provided by the employer annually to the tax office no later than April 1 of the next year. The company must submit such a document for each of its employees. It will have sign 1.

If a person works in a structural unit of a company, then a certificate of 2 personal income tax in relation to him is submitted to the tax office at the place of registration of the branch or representative office. If during the year a person was transferred to the main office, then Form 2 of personal income tax is submitted to the tax office both at the legal address of the company and at the location of the structural unit.

There is also a certificate with attribute 2. The employer sends it to the Federal Tax Service Inspectorate by March 1 of the next reporting year in respect of those persons from whose income he could not withhold tax.

In the event of a labor dispute regarding delayed wages and other payments, information on Form 2 of personal income tax may be requested by the court as one of the evidence in the case.

An employee, in accordance with labor legislation (Article 62 of the Labor Code of the Russian Federation), such a certificate is issued within 3 working days from the moment he writes the corresponding application.

Read about the consequences of not issuing a certificate at the request of an employee in the material .

Every year, tax agents submit information about the profit received by individuals and the amounts of income tax (PIT) calculated and withheld from it for the past period. So for 2015, data must be provided by April 1, 2016 for those employees whose income can be withheld tax and until March 1 for those persons for whom tax cannot be withheld. We also draw your attention to the fact that since 2016 it is necessary to apply a new certificate 2-NDFL, which was approved by Order of the Federal Tax Service of the Russian Federation N ММВ-7-11 / [email protected] dated October 30, 2015.

Title - added correction field:

• 00 - in the case of filling out the certificate, it is primary.
• 01, 02… - correction number.
• 99 - the code is indicated if it is necessary to provide a cancellation certificate.

Section 2, it became possible to indicate the TIN of foreign employees, so additional codes have been introduced to the previously existing ones:

• 4 - If the employee is a member of the state. voluntary resettlement programs for compatriots living abroad.
• 5 - If a foreign employee has received temporary asylum in the Russian Federation or is a refugee.
• 6 - for foreign employees working on the basis of a patent.

We made an addition for foreign workers - now the address of the place of registration or his place of residence is indicated in the Address field of his place of residence in the Russian Federation.

Section 4 on deductions is amended as follows:

• Provided a field for specifying the details of the notification for receiving social deductions.
• The section now reflects investment deductions, and not just social and property deductions.

Section 5 can now display information about fixed advance payments, and there is also a field for specifying the details of a notification that confirms the right to reduce tax by the amount of fixed payments.

In the directory, document codes instead of code 18, code 19 will be indicated for the certificate of temporary asylum.

The region codes now include Sevastopol (92) and Crimea (91).

When calculating and paying income to an individual, which are taxed at different rates, for each of them it is necessary to fill in sections 3-5. Those. all types of income should be in one certificate and sections 3-5 are filled in at different rates.

From January 1, 2016, in accordance with the Tax Code of the Russian Federation, Art. 226 clause 6 of the personal income tax, which was withheld from vacation and sick leave, is transferred to the budget no later than the day of the month of their payment.

Note: It is allowed to indicate the full name of foreign citizens in Latin letters.

Please note that since 2016 a new one has been introduced, which is rented out on a quarterly basis, unlike 2-NDFL. The procedure for filling it out can be found at the link, as well as download the required form.

Deadline for submitting 2-NDFL and the procedure for submitting the form. Download the form.

The tax agent, after a year, must provide information about the income received and payments made on them, providing a 2-NDFL certificate in the following terms:

• If the certificate is filled out with the sign "1", in the case of calculating the total amount of income, indicating the tax base and the calculated income tax for an individual, the deadline for submitting the certificate is no later than April 1.
• When filling out a certificate with the sign “2”, if it is not possible to withhold tax from an individual (for example, citizens who are not employees were presented with gifts worth more than 4 thousand rubles, in accordance with the Tax Code of the Russian Federation, article 226, clause 5) - the deadline for submission is no later than March 1.

If the number of employees in the organization does not exceed 25 people, then the reports can be submitted to the appropriate FTS on paper, if more, then it must be sent only in electronic form (Tax Code of the Russian Federation Art. 230, paragraph 2, paragraph 2).

What does the sign “1” and “2” mean in the help?

• Sign 1 in certificate 2 of personal income tax must be put in all certificates, if a report is submitted on the received and calculated tax for an employee for the past year.
• Sign 2 in certificate 2 of personal income tax is set only in cases where the tax agent cannot withhold income tax. And the main thing is not to confuse when drawing up the form.

Please note that if you mistakenly indicate the sign "2", although the sign "1" should be indicated, in this case the inspection can calculate that you did not provide the certificates within the established timeframe, because with "1" the deadline for submission is until April 1, and with “2” - until March 1.

Instructions for filling out a 2-NDFL certificate in 2017, requirements

Title

For each certificate, it is necessary to indicate the period for which the information is provided in the column “For ___” year, and its serial number, calculated in chronological order in the current year. Next, you need to indicate the date of formation of the certificate, in the format of day, month and year.

If you provide a canceling certificate (code 99) or correcting (code 01.02.03, etc.), then the number of the previously provided certificate is put in the number column, and the date of the new document is written in the date column.

In the column of the attribute, in most cases, "1" is put in, when submitting information about the income received and the calculated income tax (according to the Tax Code of the Russian Federation, Art. 230, clause 2), "2" if the tax agent cannot withhold personal income tax (in accordance with Tax Code of the Russian Federation Art.226 clause 5). When submitting the primary report, it is necessary to put “00” in the field of the correction number or indicate its number, respectively, if a corrective report is provided, or “99” when canceling the certificate.

Section number 1 (data on the tax agent)

In the appropriate field, you must specify the classifier, if you forgot it or do not know, the article on the link describes how to recognize it. Further, the contact phone number of the tax agent (or accounting department), TIN of the organization is indicated. If the report is drawn up by an organization, then it is necessary to further write the checkpoint in the column, in accordance with the registration documents, if the form is filled in by an individual entrepreneur, the field remains empty, since it does not have a checkpoint.

Further, the abbreviated name of the tax agent is indicated, if there is none, then the full name in accordance with the constituent documents, for example, LLC “Informatika”. For an individual entrepreneur, his data is indicated in full, for example, IE Vasiliev Nikolay Ivanovich.

Section number 2 (Information about the recipient of income)

In the TIN field for the Russian Federation, the payer's identification number is filled in for citizens of the Russian Federation, if he does not have a number, then the field is not filled. For a foreign citizen, if information is available, the TIN in the country of citizenship is indicated in the appropriate field, if it is unknown, then the field is not filled.

Important! Earlier in the letter No. 11-2-06 / [email protected], which was released on 11/23/15, employees of the tax authority issued a warning that in the absence of the employee's TIN, the certificate would be considered unreliable and the organization would be fined 500 rubles for each certificate without information on the TIN. At the moment, the tax authorities have corrected the program, which did not allow submitting information without specifying the TIN, so this field may not be filled in.

Further, in the appropriate fields, the surname, first name and patronymic of the taxpayer (individual) is indicated in full without abbreviations according to documents proving his identity, as a rule, such is the passport of a citizen of the Russian Federation. If there is no middle name, then the column remains empty. For foreigners, it is allowed to fill in these fields with letters of the Latin alphabet.

• “1” if the citizen is a resident of the Russian Federation (indicated in most cases).
• “2” - the citizen is not a resident of the Russian Federation.
• “3” if the taxpayer is not a tax resident of the Russian Federation, while he is a highly qualified specialist.
• “4” - is not a tax resident, while he participates in the State. programs of voluntary resettlement of compatriots in the Russian Federation who live abroad.
• “5” for foreign persons who are not tax residents who have received refugee status and temporary asylum in the Russian Federation.
• “6”, for foreign citizens who carry out their labor activities on the basis of a patent.

Further, the date, month and year of birth of the taxpayer is indicated, after the country code of citizenship, for citizens of the Russian Federation it is “643”, for the rest it is possible either according to the all-Russian classifier of the OKSM. Next, you need to indicate the code of the document that certifies the identity, in accordance with the reference book specified in Appendix No. 1, you can see it at the end of the article.

After that, the document data is filled in - series and number, while the number sign “No.” is not affixed. After that, the address of his place of residence is indicated, as recorded in the identity document. For foreigners, the address at the place of stay or residence is indicated. Allowed if any element of the address is missing.

The fields indicate the postal code - the number of the post office that refers to the specified address in the certificate. Further, the subject code is entered in accordance with Appendix No. 2, you can see it at the end of the article. When specifying a house, the “/” sign or letters, for example, 5/3 or 5A, can be used. In the “Hull” field, the number of the building is indicated, if there is such data.

It is allowed that the fields “Address” and “Country code of residence”, which follow after the address, may not be present in the fields. It must be filled in with respect to non-residents and foreigners - the address and country codes of his permanent place of residence are indicated. The use of letters of the Latin alphabet is allowed.

Section # 3 (Income data)

This section provides data on the monthly income of the taxpayer. At the beginning, you must specify the data on the tax rate:

• For residents of the Russian Federation, 13% is indicated.
• For non-residents of the Russian Federation - 30%.

If during the year the income was received at different rates from the same citizen, then section 3 must be filled in at each rate separately.

The amount of income for each month should be displayed in accordance with the Code of income specified in, and deductions in accordance with Appendix No. 2 to the order of the Federal Tax Service No. ММВ-7-11 / 387 dated September 10, 2015, you can get acquainted with them by clicking on the indicated links.

The most commonly used codes are:

• 2000 - income received in the form of wages.
• 2010 - income received under a civil contract.
• 2012 - vacation pay.
• 2400 - income from rental of vehicles, for other property 1400.
• 2300 - benefits for temporary disability.

Also, in this section, opposite income, it is necessary to reflect professional tax deductions (in accordance with the Tax Code of the Russian Federation, Art. 221), in the amount in accordance with Art. 217 of the Tax Code of the Russian Federation, as well as amounts that reduce the tax base on the basis of articles of the Tax Code of the Russian Federation - 213, 214.1, 214.

Note: Property tax deductions, social, standard and investment tax deductions are reflected in the next section of this note.

Non-salary income and vacation pay

If an employee went on vacation in December and returned already in 2016 in January, then the calculation of vacation pay should be included in the income for December, since in fact the income from them arose on the day they were received. Moreover, this amount is not distributed between January and December, as well as the vacation itself. Any other income will be deemed to have been received on the day it is issued. If an employee was recalled from vacation, and his vacation pay was recalculated and withheld, then these amounts are not included in the certificate.

Income code

As already mentioned, each employee's income must have its own code, for example, vacation pay is accounted for according to the 2012 code, and the salary, according to the 2000 code, etc. Moreover, some incomes do not have their own separate code, for example, they include compensation for unused vacation, which can be accrued both upon dismissal or without it. It is indicated by the code 4800, but by writing the code 2000, a serious error will not occur.

Anniversary and holiday bonuses should be reported as other income. Sometimes it is quite difficult to indicate the belonging of a particular code. It is necessary to be guided by the following principle: if the bonus is due according to the results of work, then it should be attributed to the code 2000, and if it is an anniversary, then to the code 4800.

Section No. 4 (Property, social, standard and investment deductions)

In this section, it is necessary to fill in only those deductions that were actually provided to the employee by the tax agent. The following deductions are indicated:

• Social (Tax Code of the Russian Federation Art.219).
• Standard (Tax Code of the Russian Federation Art.218).
• Property deductions (Tax Code of the Russian Federation Art. 220 p. 1, p. 2).

When reflecting these deductions in section 3, a split will occur and the total amounts will not be calculated correctly. ... For standard deductions, the following Application codes must be applied - 104,105, 114-125. If the codes are not indicated in the application, then code 620 should be written, which is used for other amounts that reduce the tax base. In the field of information about the notification, it is necessary to indicate its date, number and inspection code.

Section No. 5 (Total amounts of income and calculated tax)

This section reflects the total amount of accrued income and actually received, as well as the amount of income tax withheld and transferred to the budget of the Russian Federation at the rate indicated in the heading of Section 3. In the case of payment to an individual of taxable income at different rates, then sections 3-5 are filled in for each of these rates.

It is necessary to take into account the peculiarities that may arise when paying tax in the last month of the year. If the payroll was in December, and the payment was in January, then these amounts must be included in the transferred tax amount of the 2-NDFL certificate. When calculating and paying salaries after the information has already been submitted to the Federal Tax Service, it is necessary to provide corrective certificates.

Final points

The sums of indicators in the certificate are reflected in rubles and kopecks (except for the amount of personal income tax). The amount of tax must be shown in full rubles, while amounts of 50 kopecks or more are rounded up, and less than 50 kopecks are discarded.

If there is a seal on the completed certificate, it is necessary to put the seal of the organization, the document is signed by the head.

If the certificate does not fit on the 1st page, then the required number of pages should be filled in, while at the top of the next page its serial number is indicated, as well as a duplicate heading: “Certificate of income ... for ___ year,” indicating the number and date of preparation. The tax agent field is filled in on each help page.

References required when filling out

Penalty for delay and failure to submit a 2-NDFL certificate

For not providing a certificate in the form 2-NDFL in accordance with the Tax Code of the Russian Federation, Art. 126 tax agent may be fined 200 rubles for each document not submitted in time.

In addition, by a court decision, administrative liability can also be applied:

• For officials in the amount of 300-500 rubles.
• For citizens, the amount ranges from 100 to 300 rubles.

Please note that tax agents, starting from January 1, 2016, may be brought to a new type of liability - in case of providing false information. Such a fine may amount to 500 rubles for each inaccurately filled document (Tax Code of the Russian Federation, art. 126.1). Nevertheless, if the tax agent independently finds an error in the document and provides a corrected certificate, then this penalty will not be applied.

Child deduction codes and some income codes have changed. Therefore, fill out the 2-NDFL certificates for 2016 in a new way. Move the icon left and right on the samples and compare the codes.

From December 26, 2016, new codes of income and deductions for personal income tax are in force. The Federal Tax Service updated them by order No. ММВ-7-11 / 633 dated November 22, 2016.

Put new codes in the 2-NDFL certificates that you issue to employees for the past and current year, as well as in the certificates that you will submit to the inspection at the end of 2016. There are two more changes, due to which 2-NDFL for 2016 needs to be filled in a new way.

Reflect child deductions and premiums in 2-NDFL for 2016 with new codes

Production bonuses must now be shown separately from salary with the new 2002 code. Previously, they were shown together with salary code 2000.

For bonuses at the expense of net profit, a new code was introduced 2003. Put it in front of bonuses for holidays, anniversaries and for other similar payments. Previously, they were included in certificates under the code 4800 "Other income".

All standard child deduction codes have been updated. We have listed them in the table below. The old child deduction codes 114-125 are now deprecated.

To compare old and new child deduction codes, slide left or right on the swatch.

In section 4, show the social deduction

An employee has the right to receive a social deduction for training or treatment in your company only since 2016, so you did not show such deductions in your certificates for 2015.

If the employee paid for the usual treatment, put code 324 in section 4 of the certificate. Show expensive treatment with code 326.

Under the table in section 4, write down the details of the notice from the tax office that confirms the right to deduction.

Recalculate personal income tax from January if the employee brought an application for property deduction in the middle of the year

Recalculate personal income tax from January, even if the employee brought a notice for property deduction in another month. Officials stopped arguing with this (letter of the Ministry of Finance of Russia dated October 6, 2016 No. 03-04-05 / 58149).

Prior to this, the Federal Tax Service and the Ministry of Finance have repeatedly changed their opinion about the month from which to provide the deduction. But now they agreed and decided this issue in favor of individuals.

Return the difference to the employee within three months at the expense of forthcoming payments for personal income tax (clause 1 of article 231 of the Tax Code of the Russian Federation). If the charges are not enough, the inspection will refund the tax.

Example. How to return personal income tax to an employee

An employee's salary - 30,000 rubles. From January to November, he was credited with 330,000 rubles. Personal income tax was transferred from these incomes - 42,900 rubles. (RUB 330,000 × 13%).

On December 15, an employee brought a notice for a deduction in the amount of RUB 1 million. He is entitled to receive 130,000 rubles from the company. (1,000,000 rubles × 13%). This is more than the amount withheld (130,000\u003e 42,900). This means that the employee must return all 42,900 rubles. Personal income tax for December - 3900 rubles. (30,000 rubles. × 13%) - no need to keep.

The accountant transferred 42,900 rubles to the employee. In January and February, personal income tax - 20,000 rubles each. in each month - the budget was not transferred. And in March, instead of 20,000 rubles. sent 17 100 rubles. (20,000 - (42,900 - 20,000 - 20,000)).

The remainder of the deduction is RUB 83,200. (130,000 - 42,900 - 3900). His employee can receive an inspection or reschedule for the next year. To do this, you must bring a notice for 2017.

In the certificate, put a deduction with the code 311 if the employee paid for the housing, 312 - if he paid off the interest on the mortgage.

Sample certificate 2 ‑ personal income tax for 2016, filled out in a new way

Employers, when paying income to their employees or other citizens with whom they have been concluded, must calculate and withhold personal income tax (PIT), in order to then send it to the state treasury.

Since 2016, the 2-NDFL certificate form for employees has changed. By order of the Federal Tax Service of Russia No. ММВ [email protected] of 10/30/2015, a number of innovations were made to the new report, in the terms and procedure for submitting the form ... The procedure for filling out and submitting 2-NDFL in 2017 was considered in the article. The deadlines for submitting certificates with attribute 1 remained the same - once per tax period (year) until April 1 of the following year.

Current rules:

• The term for transferring personal income tax from wages extended to the next day after payment (previously only the day of payment was mentioned). Withholding tax on vacation and disability benefits can now be paid before the end of the calendar month, rather than on the same day. When calculating the amount of savings on interest on a loan, the actual date of receipt of material benefits is now considered the last day of the month.
• If it is impossible to withhold tax (when issuing income in kind, in the form of gifts, shares), then a certificate with attribute 2 is submitted by March 1 of the next year (previously it was before February 1).
• The threshold for submitting reports to the tax authority in electronic form has increased from 10 to 25. Now even 25 certificates can be submitted on paper.
• But the penalty for errors in 2-NDFL (in the amount of income or tax) or their failure to submit from 200 rubles to 500, per document has been increased. Changes to the document are made before the last date of submission, then the fine can be avoided.

A number of innovations also affected the changes in the 2-NDFL form:

1. Introduced a new field "Correction number", which can have several values \u200b\u200b(example: the primary report is designated 00, revised - 01.02 ..., canceling - 99). The latter is used to cancel an erroneously submitted certificate (possibly 2 times).
2. OKTMO code reflects the location of the taxpayer... The parent company must indicate the main code, and the separate division puts the OKTMO place of its registration. For individual entrepreneurs at UTII, it is also provided for the delivery of a certificate at the location. For IE, OKTMO will mean the place of registration.
3. Introduced 3 additional taxpayer status codes... Now out of six: 1 is a resident, 2 is a non-resident, 3 is a highly qualified specialist, 4 is a migrant from abroad, 5 is a non-resident refugee, 6 is a foreign worker with a patent. The status value affects the tax rate: 13% for residents and 30% for non-residents.
4. Since the beginning of 2016, along with the property deduction, the employee has the opportunity to receive a deduction for training and treatment in the organization. They no longer need to take 2-NDFL in order to submit to the inspection. It is only necessary to receive a notification of the provision of a deduction to the IFTS. therefore added additional lines in section 4 for the details of the corresponding notification... The deduction code for training - 320, for payment of medical services - 324. To correctly fill in all the fields, their codes must comply with the requirements of the order of the Federal Tax Service No. ММВ [email protected] dated 09/10/2015 For individual entrepreneurs on the patent in section 5, a field is provided for registering a notification on fixed advance payments to reduce the tax.

New form is submitted in one year... According to paragraph 3 of Art. 230 an individual can obtain a certificate of payments made from the employer upon application. The law does not determine the deadline for the execution of the application. If an employee needs confirmation of payments from December last year to June this year, then he needs to issue two documents: for the last and the current year. The 2-NDFL certificate includes only taxable amounts. Child benefit, maternity allowance is not included in the report.

What is personal income tax? Today, this question is asked by those who receive wages. Personal Income Tax (PIT) is a tax that is withheld from individuals. A resident or non-resident who receives income from any type of activity in the country must pay tax on income of individuals.
Consider the types of income that are subject to personal income tax:
- wages accrued to the tax payer in accordance with the employment contract;
- sums of rewards;
- renting out an apartment, house for rent, leasing;
- sale of intellectual property;
- dividends, prize;
- a gift of property as an inheritance;
Tax payers are required to submit a tax report for the year, as well as pay tax on time.
Our country is making every effort to help its residents, therefore there is a definition - a tax deduction. What is this term, you ask? These are funds that are not taxed on income, even if you paid tax, you have every right to a refund of these funds.
You can make a refund from the budget for part of the tax you paid on the following grounds:
- for their education or the education of your children (if children study at the university full-time and they are not more than 24 years old);
- tax deduction "for oneself" (disabled people of I and II groups, "Chernobyl victims", servicemen who died in the defense of the USSR, etc. can get them);
- if you have a child (for the third and subsequent children);
- deduction for treatment (approved list of medicines);
- when selling real estate, if it has been owned for at least 3 years;
- when buying a home (this deduction is little known to everyone and it is provided only once in a lifetime).
Today, many of us use loans. Not everyone can afford the luxury of buying a new car or apartment for cash, so you have to take out a loan to make the long-awaited purchase. All banking organizations have strict requirements for obtaining loans for large amounts, therefore one of the main documents requested by the borrower is a certificate of the 2-NDFL form.
Form 2-NDFL is an enterprise report that is submitted to the tax service on the accrued salary and deductions of the employee. A certificate can be obtained from the employer upon written request. The accounting department must provide you with copies of documents related to the work within three days.
Consider for what purposes a 2-NDFL certificate is needed. As mentioned above, banks most often require a certificate from a borrower to obtain a loan for a large amount. In addition, in the event of a transition to a new job, the personnel department may request this certificate from you, drawn up by the previous employer. You also need help to register tax deductions. It is also required in other cases, for example, for calculating a pension, when participating in litigation, and more. If you like to travel, then when applying for a visa at the embassy, \u200b\u200byou may be asked for a certificate.