As IP confirms its income. Certificate of income IP (individual entrepreneur)

Departing B. free swimming on the waves of entrepreneurial activity, the IP thus acts on independent compilation Income certificates. And if the certificate for IP employees in general terms does not differ from the one that is issued to workers at any, even the largest enterprise, then the registration of the IP certificate has some pretty substantial nuances.

General provisions

Income certificate mainly may be needed under the following circumstances:

• for loan design;
• upon receipt of a visa to go abroad;
• for paying social assistance.

Help is issued to a physical person - a citizen Russian Federation In order to display information about its income during a certain period. In this case, income in this case are funds paid by the physical person by the enterprise or the organization, which is a tax agent for him.

Thus, the certificate of income, supplied by the IP on itself, is fundamentally different from the declarations compiled tax agents, tax payers on their employees.

Usually, the certificate of income of the hired employee is drawn up in form 2-NDFL.

Income certificate for IP employees is filled with a standard form in form 2-NDFL

Presidential Decree No. 460 dated June 23, 2014 adopted special forms of references for government officials, holding posts related to a high degree of involvement in corruption schemes.

As you can see for individual entrepreneur The certificate of income on itself, compiled in the form of 2-NDFL, is absolutely not suitable. The principles of drawing certificate of income on themselves for IP are sharply different from certificate of income for an employee or employee.

Some rules for drawing up certificate of income on IP

You can highlight two main forms of certificates of income for IP, depending on the method of taxation on which the entrepreneur works.

In case of operation on USN or is

An entrepreneur operating in the framework of special tax regimes, as a certificate of income can use its revenue declaration compiled in the form of 3-NDFL. This certificate that IP, which carries out its entrepreneurial activities on the conditions of USN or is based on, is obliged to submit to the tax inspectorate once a year. Obviously, at the same time, no one forbates a businessman to ask for a tax inspector to assure an additional instance of the declaration with his signature. In turn, to refuse to sign such an instance from a tax service worker will not have any reason.

As an income certificate, an individual entrepreneur can use the income declaration submitted to the Tax Inspectorate

Difficulties arise if IP for any reason did not leave a certified instance of the declaration in the form of 3-NDFL. In this case, you will have to write an application to the tax inspectorate asking for income certificate. The statement is better to write in two copies, one of which, with a mark on obtaining, may later come in handy. Reaction term tax author The application for the law should make no more than a month. Unfortunately, the tax office is not at all obliged to issue such a certificate, and it will not require any legal grounds.

If you use an income as a certificate of income, a 3-inclible declaration is not obtained, that is, another option. It is to use as a source of information on income income books and income. In this case, the certificate of income is written as it suggests the organizing organization, and the basis for it will be certified pages from the book of expenditures and income.

To certificate of income to receive a loan in Sberbank, an individual entrepreneur needs to make certified copies of specific pages from the book of income and expenses

When working on UTII

When choosing an individual entrepreneur of the method of taxation in the form of UNVD ( single tax On the imputed income), the certificate of income is drawn up on the basis of primary documents. At the same time, IP, working on UTII, according to russian legislation, I do not owe primary accounting. It follows from this that IP is not obliged to save source documents His economic activities and submit them to the tax authorities in the case of verification.

Nevertheless, an entrepreneur who is the taxpayer of ENVD, it is necessary to keep the source data that determine the taxable base. It is responsible for their accuracy, including the criminal. Therefore, most prudent businessmen paying UTIIs retain such primary documents as work time accounting table parish orders, orders, outfits, payment Vedomosti, economic contracts. And also an IP, working on the UNVD, is obliged to take the quarterly declaration.

Thus, some reason to confirm the data specified in the certificate of income, the entrepreneur has. Therefore, in this situation, the certificate is drawn up in an arbitrary form, coordinated with the organization in which it is supplied. Available copies of primary documents are applied, which are certified by an accountant of the certificate of institution.

IP income certificate may be compiled in free form with applications of copies or original primary documents.

It is difficult to say whether this reference will be a convincing document to provide a loan in a bank or to obtain a visa visa, but in the social support departments such certificates are accepted. The fact is that the IP, according to Chapter 22 of Article 199.2 of the Criminal Code of the Russian Federation, is fully responsible for the accuracy of the data provided and can pay for the filing of false information by a large cash fin rate (200-500 thousand rubles) or even in prison up to five years.

To make a convincing income certificate, you should have a confirmation of their documents

Examples of income certificates

The most common causes of money certificate are:

• receiving a loan in the bank;
• visa application;
• obtaining assistance in social protection bodies;
• litigation.

Getting a loan in the bank

The certificate is usually drawn up for a period of two or three quarters. Before it is provided, it is necessary to consult with employees of a banking institution where you plan to seek a loan. Many banks use their own forms of income certificates.

Banks have their own forms for registration of income certificates

Registration of an exit visa

For the needs of the IP, the certificate of income is confirmed tax Declaration 3-NDFL. And it is also necessary to bring certified copies of OGRNIP and TIN together with the certificate.

The practice of filing a certificate of income of an entrepreneur at himself to obtain a visa shows that when writing it, it is not necessary to neglect such a trifle as a solid "cap" on the document. If the document is at the top of the Document of the Certificate of Registration and Inn, as well as bank details, Registration address, contact phones and email, it will look more convincing. Even better if the certificate is on the branded form.

And also a lot traveling abroad Entrepreneurs advise not to place a signature on the certificate, for example, a non-existent chief accountant, but to sign a certificate for himself personally.

Remember that by signing a document, you take full responsibility for its content.

Sure, the best option would have a certificate for their income from tax Inspectionbut "knock out" such a document at the inspectors of the FTS is not easy.

If the income declaration shows the amount of funds insufficient for an overseas trip, then you can provide an extract from the bank: from the current account, with credit card or deposit. At the same time, it is mostly necessary only to fix balances on the score and payment cardsBut in some cases it may be necessary to complete an extract with a reflection of the money movement over the past six months or three months. When specifying the amount of income, it is better to apply it immediately for six months or a quarter, but to split by months.

The certificate of income for receiving a visa must be applied a certified copy of the tax return on the form of 3-NDFL

Providing social assistance

In the invoices issued for social bodies, an individual entrepreneur makes deduction from its income of the amount of expenses related to the business for the same period. Expenditures include paid taxes. In coordination with social workers, confirming documents are sometimes provided.

Help to social protection authorities are filed in arbitrary form.

Presentation to the judiciary

IN judicial authorities As a certificate of income for IP, only the Tax Declaration of 3-NDFL is officially allowed to submit. Of course, you can ask to issue an appropriate certificate from the tax inspection, but not at all the fact that you will rain it.

The 3-NDFL Declaration must be accompanied by the note, which indicates the purpose of filing certificate of income. The accompanying note is served in a free style or as prescribed the judicial authority.

The official confirmation of the certificate of income to the court is exclusively the Tax Declaration of 3-NDFL

Drawing up an IP income certificate on itself is a rather complicated task. Registration of reference is directly related to the type of taxation on which the entrepreneur works. The form and content of certificate of income depends on the nature of the organization into which the document is given.

Many situations require a submission of a document confirming the income of a citizen. And if there is no difficulty with these difficulties - it is obliged to issue such a document. Then the individual entrepreneur here has a number of subtleties. We note immediately, the certificate of income of the PI in the usual form does not exist, since the legislation does not contain such a concept at all.

What to confirm the income of the IP?

However, the document confirming the solvency of the entrepreneur exists. They are not a certificate of income of an individual entrepreneur, and its tax return form 3-NDFL. It does not matter on which tax system is the entrepreneur.

This declaration is certified by the Tax Inspectorate at the Registration Place.

Other options for confirmation of income from such individual There is no, if it is only not at the same time a hired employee. In such a situation, income must confirm the employer. By the way, the entrepreneur himself can issue certificates of income in the form of a 2-NDFL to his employees, but in relation to itself this certificate of income cannot be represented.

Sometimes entrepreneurs allow an error by presenting an IP income certificate in an arbitrary form, on a regular paper sheet, certified by its print and signature. As practice shows, this certificate is not accepted almost anywhere. Especially in government agencies as well credit organizations. In the latter case, the IP income certificate form may be offered by the Bank itself.

Which Declaration will replace certificate of income IP?

As it was already noted earlier, an entrepreneur must submit 3-NDFL to confirm their income, but in some cases this declaration is not enough, so the entrepreneur with it represents the declaration for the last reporting period on the tax system applied to it. This declaration is also subject to assurance in the tax authorities. In some cases, it is possible to present a copy of the declaration with the original.

There are no other options for confirmation of their income from the PIP, so the certificate of income of the entrepreneur is drawn up exclusively in the form of the tax declaration. At the same time, all requirements are presented to its completion as the declaration of the tax authorities.

In practice, some entrepreneurs knowing that they will soon need to confirm income, three copies are made in advance. tax reporting. When surrendering, two copies are left to themselves, we note that the tax authorities are not entitled to refuse to register several instances of the declaration, no applications or stately in this case.

Among the payers of UNVD a lot of individual entrepreneurs. And there are many situations in their lives when they need to confirm their real income, for example, mortgage, departure permits abroad. Companies in such situations are easier. In contrast to individual entrepreneurs, accounting records. How then to be merchants? Details - in this article

As we have said, situations when necessary, there may be many in the life of an individual entrepreneur. And many merchants believe that for this purpose you can use a declaration for a single tax on imputed income. However, this opinion is wrong. Let's explain why.

In accordance with Articles 346.27 and 346.29 of the Tax Code of the Russian Federation, the tax base for a single tax is the value of imputed income, which recognizes the potential income of the taxpayer, calculated taking into account the set of conditions directly affecting the indicated income.

This means that the tax return on a single tax imputed income cannot serve as a confirmation of the income of an individual entrepreneur, since the declared income is imputed, and not actually obtained.

The financiers (letters dated January 31, 2013 No. 03-11-10 / 1925, from 03.05.2012 No. 03-11-11-11-11-11 / 81 and 14.10, are followed. 2008 No. 03-11-04 / 3/461).

Accounting books for general regime approved by order of the Ministry of Finance No. 86N and MNS of Russia No. BG-3-04 / 430 dated August 13, 2002, for the UPN and the patent system - the order of the Ministry of Finance of Russia of 10/22/2012 No. 135n, for the ESSC, the order of the Ministry of Finance of Russia from 11.12 .2006 № 169N

The question arises: how to confirm the personal income to the merchants? Individual entrepreneurs who use other tax regimes ( general mode Taxation, patent system, a simplified taxation system or taxation system for agricultural producers), are in a more advantageous position. They keep records of their income and expenses in the special book of accounting.

Individual entrepreneurs applying the tax system in the form of UNVD, from the obligation to keep income and expenses are released. Although the legislators have repeatedly tried to make changes to tax code RF and supplement the list of responsibilities of unified tax payers.

In addition, current legislation on taxes and fees does not provide for the obligations for individual entrepreneurs who pay a single tax to keep records of income for non-tax related purposes.

Considering this, the specialists of the financial department recommended individual entrepreneurs using "shift" to confirm the income received:

• use primary documents indicating the fact of obtaining such income;
• to keep records of income and expenses in a simplified form. That is, on the basis of the primary documents, fix receipts money (Revenue) and costs.

This is stated in the letters of the Ministry of Finance of Russia of 03/14/2012 No. 03-11-11 / 81, from 03.05.2012 No. 03-11-11 / 141, from 09.07.2010 No. 03-11-11 / 192 and dated 04/19/2010 No. 03-11-11 / 106.

Those entrepreneurs who decided to keep accounting income and expenses, we advise you to use the following form (see table on p. 20). However, in order to avoid complaints, it will be necessary to register that this form is a register of internal accounting.

As primary documents indicating income receipt, an individual entrepreneur who applies the tax system in the form of a single tax on imputed income can use cash Book, as well as profitable and consumables cash holders.

This is due to the fact that in accordance with the provisions of paragraph 5 of Article 346.26 of the Tax Code of the Russian Federation, the payers of a single tax on imputed income are obliged to comply with the procedure for maintaining settlement and cash operations in cash I. non-cash formasestablished by the legislation of the Russian Federation.

The Regulation on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation is approved by the Bank of Russia of 12.10.2011 No. 373-p.

Table. Form for accounting income and expenses

And in accordance with the specified position in the obligations of individual entrepreneurs, in particular, it includes:

• registration of all conducted cash transactions with profit and consumable cash orders;
• maintenance for accounting in cash and issued from cash books issued from cash cash register.

With the fact that the cash book, expendable and profitable cash orders entrepreneurs can use judges to confirm their real income, and judges agree (Resolution of the Constitutional Court of the Russian Federation dated 05.06.2012 No. 13-P).

By the way, the Bank of Russia has developed a draft instructions "On the procedure for maintaining cash transactions legal entities and the simplified procedure for maintaining cash transactions with individual entrepreneurs and small business entities. "

According to this project, individual entrepreneurs are exempt from the obligation to keep a cash book and make out profitable and expenditure checks. True, there is one condition. They must be tax accounting income and expenses. That is, these amendments on commercials applying the taxation system in the form of UTII will not be affected, since such accounting they do not lead.

So we led two most simple way Confirmation of actually received income, which are unlikely to cause complaints. Which one is the most convenient, every individual entrepreneur has the right to decide for himself.

Often, situations occur when an entrepreneur needs a certificate of income, which is the guarantor of the stability of its financial situation, such a document itself cannot provide - it remains to operate according to the instructions.

The certificate of income IP is a document confirming the solvency of an individual entrepreneur or its income. It is necessary in many cases to indicate the presence of stable income.

This certificate has special differences in shape and structural content, its feature is that various documents are the source of information for its various tax purposes.

What should be a certificate of income for loan design - see here:

Help with different tax modes

To specify information about the income of the entrepreneur, it is necessary to use the appropriate form.

At the floor

The form used to compile a certificate must comply with the requirements of the requesting organization.

Since under this system the reporting period is a quarter, then it is necessary to bring separate annual results at the end of the year and to take them as a basis for reference.

Why do such a document need

The certificate may be needed to guarantee solvency in many cases:

1. To travel abroad;
2. To confirm the solvency in the bank. You will learn who bank payment agents and what powers they possess;
3. In order to obtain a subsidy;
4. Getting benefits for a child.

The certificate is and issued in the tax inspectorate.

Nuances of compilation in various situations

To provide in various institutions, a different form of reference is necessary:

1. For the bank, it is necessary to use a certificate of income in the form of 2-NDFL, that is, it has a declaration form to fill in a certificate to the credit institution, it is necessary to use a special bank form.
2. For social protection bodies, this certificate must contain information about a certain reporting period, since the subsidy is issued for the next months behind it, also here is allowed to provide a reference in arbitrary form.
3. For yourself - in order to provide a certificate to various structures, it is unacceptable to compile a certificate in an arbitrary form, however, if you attach copies of documents that are a carrier of financial indicators, for example, declaration or pages of book accounts, then it will be accessed in some institutions, it is also useful and entrepreneur to designate income.

IMPORTANT: such an arbitrary formation of the document is assumed if there is no place to receive a certificate, and the entrepreneur is a leader in sole form.

Form and structure of certificate of income IP

As already mentioned, the form of the document depends on the rules of institutions requesting it, also the help is available in arbitrary form.

However, it must contain the following information:

• FIO of the entrepreneur, details and contact information;
• Information about the service bank;
• Date and place of formation;
• The name of the document with the basis of compilation;
• Applicant passport details;
• Next, there is a table with a hand-drawd output period;
• Next is the list of attached documents;
• Signature with decoding compiler.

Step-by-step instruction for filling

If the organization requires a certificate, it is necessary to use the form issued by this institution.

If the certificate is formed in an arbitrary style, it must contain all the necessary data, as well as the signature of the compiler and if there is an accountant.

Help contains data only for the required period. She is in obligatory case must be confirmed by copies of documents from which the information is drawn.

When using copies of the declaration in the form of 3-NDFL, it is necessary that it may be assigned to the tax authorities.

Sometimes, when submitting a declaration in the form of a 3-NDFL, certain institutions are not enough and they require a declaration for the last reporting period according to the taxation used by the entrepreneur. Help should not, contain any errors, typos and false data.

IMPORTANT: An entrepreneur for distorting information about income or taxable property is criminal pricing according to Art. 199.2 Ch.22 of the Criminal Code of the Russian Federation.

Criminal Code of the Russian Federation Article 199.2. Concealment of cash or property of the organization or an individual entrepreneur, due to which taxes and (or) fees should be issued

Concealment of funds or property of an organization or an individual entrepreneur, at the expense of which in the manner prescribed by the legislation of the Russian Federation on taxes and fees should be made a penalty for taxes on taxes and (or) to collects committed by the owner or the head of the organization or other person management functions In this organization, or an individual entrepreneur in a large scale, is punished with a fine in the amount of two hundred thousand to five hundred thousand rubles or in the amount of wages or other income of convicts for the period from eighteen months to three years, or forced work for up to five years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without anything, or imprisonment for up to five years with deprivation The right to occupy certain positions or to engage in certain activities for up to three years or without one.

What papers replace certificate

Replace the certificate for entrepreneurs on a simplist and is quite a certified declaration of 3-NDFL form.

If the entrepreneur is on UNVD, it may be suitable as evidence of income from primary documentationthat facilitates the provision of such documentation is reporting periods in one quarter.

Conclusion

IP income certificate is an important document for providing in the appropriate authority, very often, for example, to design a subsidy, it is permissible to draw up in an arbitrary form, since the entrepreneur in concealment of information about its income is criminally liable.

How to fill out an income certificate correctly - see this video:

IP for yourself is both employers and tax agents, which complicates the process of income confirmation. They, as well as employees, are often faced with the need to confirm income in different organizations. For example, in a bank, issuing a manual, subsidy, any benefits, making a visa for a trip abroad, you must provide information about your income. Working on hiring, you get the right to receive a certificate from the employer, individual entrepreneurs need to confirm their income on their own.

How to confirm the income of the IP operating on the basis of

Individual entrepreneurs using general System Taxation, can confirm their income to a declaration of 3-NDFL form. Entrepreneurs working on USN confirms the income to the declaration provided in connection with the application of this taxation system. However, sometimes entrepreneurs at ASN can additionally request a book of income and expenses. Since IP on USN is obliged to conduct this book, it can be copied if necessary. Copy is provided at the request.

Declarations will be needed with the Tax Inspection Print. Copies certified by the entrepreneur's signature have no legal force. Therefore, when providing tax reporting, it is worth asking the inspector to put a stamp on making a declaration at once on several copies.

How to confirm income if IP applies UTII?

Entrepreneurs using ENVD, when confirming their income, cannot take advantage of the tax declaration on this tax regimeSince it does not contain data on real revenue, but only the estimated income. Also, entrepreneurs on the UCND are not required to keep records of their income. This greatly complicates the income confirmation process. Entrepreneurs on UNVD in order to confirm their income can on their own initiative to keep records of income or confirm its primary documents. At the same time, income accounting should be issued documented, that is, the accounting document must contain the following details: Inn and the Name of the Entrepreneur, its registration number, name, place and date of compilation, signature and print when presented. Such accounting document must contain information that economic operation Was produced, the amount. Since when undervd. Entrepreneurs are reported quarterly, the results in the account document should be summed up quarterly, separately highlighting the annual result.

As a rule, the certificate signed by the entrepreneur himself does not accept, but exceptions are possible. Then additionally, a document confirming the registration as an individual entrepreneur, as well as documents that confirm receipt of income, such as the book of income and expenses or the accounting document in free form.

Obtaining certificate in tax authorities

Organs tax control Do not have the duties to issue certificates of income IP. However, some regional tax Services Go to the meeting of businessmen and prepare documents of this kind for the IP applications. In order to get a certificate from the tax, you need to submit to the inspection at the place of registration the corresponding request. Request form arbitrary. Issuance of reference or decisions to refuse to occur within 30 days. Refusal to issue such a certificate does not make sense to challenge, because no one regulatory document The obligation of the tax authorities to issue such documents is not fixed.

Sample certificate of income IP

The period during which the certificate of income IP

Certificates of income of entrepreneurs do not have established period actions. Various state bodiesBanks and other organizations impose their requirements for the deadlines of documents confirming the income of the individual. Therefore, it is necessary to clarify the validity period in the organization where the certificate will be provided.

Conclusion

Based on the foregoing, it can be concluded that the most correct way to confirm your income for IP is the provision of a declaration in the form of 3-NDFL, while the tax authority is mandatory. When using USN, you should use the Declaration on this tax. However, in the absence of a declaration or at the request of the instance in which it is necessary to confirm its income, it may be necessary to provide either documents for accounting for income or primary documents confirming the fact of receiving revenue. Therefore, it is recommended to conduct documentary accounting of income from business activities, regardless of the applied taxation system, as well as to keep all primary documents, following their proper design.