Certificate of income of individuals (form 2-NDFL): features and requirements

The most common document that reflects information on the income of individuals received from the employer is a certificate in the form 2-NDFL. This document may be needed by each employee for various instances. A certificate of income of individuals is required if the employee is going through the procedure for obtaining a loan from a bank, in litigation or for submission to government agencies. In our article we will try to consider the main features associated with this help.

What is 2-personal income tax?

2-NDFL is a standard reporting form for an enterprise on income received by its employee, as well as on tax deductions granted and taxes that were withheld. As a rule, the certificate is drawn up for the reporting year, six months. However, it can be obtained for any required period.

The information contained in the certificate may vary and depend on who receives this certificate - the employee himself or the IFTS.

The form of the certificate of income of an individual has a sample approved by the Federal Tax Service. Nevertheless, it is recommended that you first familiarize yourself with the current, current version of the order in order to make sure that the form is up to date and not fill out its outdated sample.

Information required to be displayed in the income statement

Certificate 2-NDFL is issued to the employee by the organization that is his employer.

There are two main types of help, depending on the purpose:

1. For presentation to an individual (who is a current or already dismissed employee of the enterprise). Issued on demand.

2. For submission to the IFTS in the manner of mandatory reporting.

The certificate of income of individuals, which is issued to the employee, must contain the following data:

Help for reporting

A certificate can be submitted by an enterprise for the following types of tax reporting:

1. For all individuals who received income from this organization over the past reporting period (shown in the form as sign No. 1).

2. For all individuals from whose income the enterprise has not withheld personal income tax (displayed in the form as sign No. 2).

When filling out a certificate of income of an individual with attribute No. 1, the following data must be contained:

• General information about the company issuing the certificate: name, individual taxpayer number, tax registration reason code.
• Monthly total income that is subject to personal income tax.
• tax deductions.
• Full amounts of income for the reporting period, summary data on taxes and deductions.

Certificate with sign No. 2

When submitting a tax certificate on the income of an individual with attribute No. 2, the following information must be displayed:

• General information about the company issuing the certificate: name with an individual taxpayer number and a code that indicates the reason for the company's tax registration.
• General information about the person to whom the certificate is provided.
• The total gross income from which no personal income tax has been withheld.
• The amount of tax that was not withheld.

Where might such a form be required?

A 2-NDFL certificate on the income of an individual may be needed by an individual who is on the staff of the enterprise in the following cases:

1. When going through the procedure for obtaining a loan at the bank.

2. In preparation for the submission and registration of tax deductions in the Federal Tax Service.

3. When applying for a pension in the Pension Fund of the Russian Federation.

4. When applying for social benefits by submitting an appropriate application to the social protection authorities.

5. In the course of litigation relating to labor matters, or when determining the amount of alimony.

6. When a tax return is submitted to the IFTS (form 3-NDFL; required as a document confirming income).

7. When going through the procedure for registration of guardianship.

8. When going through the procedure for issuing a visa.

The company submits a certificate directly to the IFTS without fail. It is provided for the general monitoring of taxes on the income of an individual, as well as to control violations that may lead to an audit at the enterprise.

Features and procedure for submitting a certificate 2-NDFL

Submission of copies of certificates of income of individuals is illegal. Therefore, it is issued only in its original form. Extradition can be made not only to an employee who is a citizen of the Russian Federation, but also to a foreign citizen at his request.

Rules for submitting a certificate to individuals

1. The legislative basis for issuance is the Labor and Tax Code of the Russian Federation.

2. The basis for issuing a certificate may be a written application from the employee (can be issued in free form).

3. The period during which this paper must be issued should not exceed three days after the date of writing the application for extradition.

4. The certificate must be issued in the number of copies requested by the employee.

5. It can be presented either personally in the hands of an employee or by mail at the place of residence. Copies that are presented in electronic form, as well as copies that do not bear the seal of the organization and the signature of an authorized person, are invalid.

A certificate of income of an individual is filled in according to the model that is available in the organization.

Rules for submitting a certificate when reporting to the inspection of the Federal Tax Service

In the case of providing a certificate with sign No. 1, the following rules must be observed:

• The legislative basis is the second paragraph of Article 230 of the Tax Code of the Russian Federation.
• Submission deadlines: before the beginning of the second quarter of the year following the reporting one (that is, before April 1).
• A certificate of income of an individual (a sample of filling is presented above) must be submitted in the amount of one copy for each employee of the organization.

The following presentation methods are possible:

• By mail forwarding.
• Through the Internet or on electronic media. In this case, the presence of an electronic signature of the organization is required. Accompanied by the provision of an explanatory register in the amount of two pieces.

In the case of submitting a certificate of income of individuals with feature No. 2, the following rules must be observed:

• The legislative basis is the fifth paragraph of Article No. 226 of the Tax Code of the Russian Federation.
• The basis for the submission is a requirement by law. And it has a mandatory order.
• Submission deadlines: before the end of the first month following the reporting year in which payments were made without withholding personal income tax (that is, until January 31).
• Must be provided in duplicate for each employee. One is intended directly for the inspection of the Federal Tax Service, the second - for an employee of the enterprise.

The following delivery methods are possible:

• Personal representative of the organization.
• By mail forwarding.
• Through the Internet or on electronic media. In this case, the presence of an electronic signature of the organization is required.
• For an individual - either in person or by mail.

Possible liability for evading the submission of a 2-NDFL certificate

In the event that an enterprise avoids submitting a certificate of the amount of income paid to an individual at the request of an employee or commits violations when issuing a certificate, then such actions can be regarded from two positions, each of which entails administrative liability:

1. Failure to issue a certificate (regulated by the third paragraph of Article 230 of the Tax Code and Article 62 of the Labor Code of the Russian Federation). In this case, in accordance with the Code of Administrative Offenses, it is possible to apply the following preventive measures:

• An administrative fine may be imposed on the official responsible for issuing certificates. It ranges from 1 thousand rubles to 5 thousand rubles.
• An administrative fine may be imposed directly on the organization. It ranges from 30 thousand rubles to 50 thousand rubles.
• Freezing the activities of the organization for up to three months.

2. Refusal to issue a certificate. In accordance with the Code of Administrative Offenses, an administrative fine may be imposed on the official responsible for issuing certificates in the amount of 1,000 rubles to 3,000 rubles.

Help of the annual report for the IFTS

If we talk about submitting a summary certificate of income of individuals in the context of submitting annual reports to the IFTS bodies, then two cases can be differentiated:

1. Delay in filing (delay). For each certificate that is not submitted on time, a fine in the amount of two hundred rubles is imposed on the enterprise (in accordance with the first paragraph of Article 126 of the Tax Code of the Russian Federation).

2. Actions for non-submission of certificates requested by the Federal Tax Service Inspectorate, or a deliberate distortion of the information contained in them (the second paragraph of Article No. 126 of the Tax Code of the Russian Federation). If such actions are detected, the legislation provides for the imposition of a fine in an amount not exceeding 10 thousand rubles, and may also entail an administrative penalty in the form of a fine on an official in the amount of 300 to 500 rubles.