Personal income tax. Personal income tax (personal income tax) Where to get a certificate of income 2 personal income tax

Personal income tax is the main type of direct taxes. We will tell you how to calculate personal income tax, what personal income tax rates are and what is not taxed.

Personal income tax: general information

Every accountant can easily explain in simple words what personal income tax is. This is a tax that affects all individuals. It is charged on income.

Sometimes you may hear that personal income tax is an income tax. But calling it that is not correct. Personal income tax must be deciphered precisely as a tax on personal income. Experts talk about the general rules for calculating personal income tax in the “personal income tax” program.

Let's see what decoding for personal income tax the Federal Tax Service gives us on the Tax Ru website.

Personal income tax is the main type of direct taxes. It is calculated as a percentage of the total income of individuals minus documented expenses, in accordance with current legislation.

The procedure for paying personal income tax in the Russian Federation is established in the Tax Code. Personal income tax is collected from all individuals who received income. These include wages and bonus payments, income from the sale of property, royalties for intellectual activity, gifts and winnings, and sick leave payments. But we note that personal income tax is paid not by individuals themselves, but by the companies from which they received income. The exception is that income was paid in kind.

An individual can independently find out which personal income tax the company has transferred. To do this, ask your employer for a 2-NDFL certificate. See below for a sample personal income tax certificate.

Certificate of income of an individual

Personal income tax in the Tax Code of the Russian Federation

In the Tax Code of the Russian Federation, personal income tax occupies one of the largest chapters. To study personal income tax, read chapter 23 of the Tax Code of the Russian Federation. For personal income tax, the Tax Code provides forty-five articles - from 207 to 233.

The Tax Code includes the following provisions regarding personal income tax:

• taxpayers;
• object of taxation;
• tax base and the procedure for its calculation in different cases;
• taxable period;
• tax rates;
• tax return;
• collection and return procedure.

In addition to these sections, the Tax Code contains a large block about personal income tax deductions. Check that you are providing both and deductions correctly.

Personal income tax payers

Payers of personal income tax are individuals. They can be divided into two groups:

1. tax residents. These are individuals who spend at least 183 calendar days within 12 consecutive months;
2. persons who are not tax residents, provided that they.

• Reference
• Tax residents are recognized as Russian military personnel who serve abroad, as well as employees of state authorities and local governments who were sent on a business trip to work outside the country. Moreover, the tax resident status of such persons does not depend on the actual time spent in Russia (clause 3 of Article 217 of the Tax Code of the Russian Federation).

Object of personal income tax taxation

The object of personal income tax is the income that taxpayers receive. The sources of such income can be both in the Russian Federation and abroad (Article 209 of the Tax Code of the Russian Federation). It all depends on whether the payer is a resident or not.

For tax residents, the object of personal income tax taxation will be income from both Russian companies and foreign employers.

If tax is calculated for non-residents, then income from Russian employers is taken into account.

The code also contains payments on which personal income tax does not need to be calculated. The list of income that is not subject to personal income tax is contained in Article 217 of the Tax Code. It's closed. Amounts not mentioned in it are, as a general rule, included in the employee’s tax base.

Table with rates for personal income tax

What is not subject to personal income tax

To check what is subject to personal income tax and what is not, look at Article 217 of the Tax Code of the Russian Federation. This personal income tax article is devoted to income that is not subject to taxation or, as they also say, exempt from taxation.

In particular, the following amounts are not subject to personal income tax:

• government benefits;
• state pensions and insurance pensions;
• compensation payments established by law;
• alimony received;
• financial assistance at the birth of a child, but within the limit of 50,000 rubles. for each parent. That is, from income over 50,000 rubles. Before personal income tax is deducted, the tax must be withheld and transferred to the budget;
• income from the sale of property that has been owned for more than three years;
• income received by inheritance;
• income under a gift agreement from a family member or close relative. These may be spouses, parents, children, grandparents, grandchildren, brothers and sisters;
• other income from chapter 23 of personal income tax in the Tax Code of the Russian Federation.

Do not take into account non-taxable income when calculating personal income tax. You can find out the list of income subject to personal income tax in articles 211 - 214.7 and 214.9 - 215 of the Tax Code.

Personal income tax benefits

Let's look at what personal income tax benefits are available in 2018. When determining the tax base, the taxpayer has the right to tax deductions. There are four types of such unique tax benefits for personal income tax:

1. social deductions;
2. property deductions;
3. standard deductions;
4. professional deductions.

Types and procedure for providing personal income tax benefits

Social deductions

The Tax Code contains the following types of social tax deductions:

1. on expenses for charity (clause 1 of article 219 of the Tax Code of the Russian Federation);
2. on training expenses (clause 2 of article 219 of the Tax Code of the Russian Federation);
3. on expenses for treatment and purchase of medicines (clause 3 of article 219 of the Tax Code of the Russian Federation);
4. on expenses for non-state pension provision, voluntary pension insurance and voluntary life insurance (clause 4 of article 219 of the Tax Code of the Russian Federation);
5. on expenses for the funded part of the labor pension (clause 5 of Article 219 of the Tax Code of the Russian Federation).

To receive such tax benefits for personal income tax, submit personal income tax returns to the tax office at your place of residence at the end of the year. Attach copies of documents confirming the right to deduction to the declaration. You can also receive deductions before the end from the employer. To do this, contact the inspectorate for a notification confirming your right to deduct. Submit the received document along with the application to the accounting department.

Property deductions

Taxpayers have the right to property tax deductions for the following transactions:

• sale of property;
• purchase of housing (house, apartment, room, etc.);
• construction of housing or acquisition of land for these purposes;
• V Purchase of property from a taxpayer for state or municipal needs.

“A person has the right to receive a property tax deduction for personal income tax in the amount of expenses spent on the purchase of housing or land on the territory of the Russian Federation. You can apply for it either to the tax office or to your company where the person works under an employment contract. We will consider only the last case, because it is the one that interests company accountants.”

The lecture can be downloaded in the "" program in the "Personal Income Tax" course.

All income that is subject to personal income tax at a rate of 13% can be reduced by a property deduction. An exception is income from equity participation (clause 3 of Article 210 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated May 29, 2015 No. 03-04-05/31059).

To receive a property deduction, write an application and provide the employer with a notification from the inspectorate (clause 8 of Article 220 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated April 7, 2016 No. 03-04-06/19768).

Standard deductions

The income of individuals, subject to personal income tax at a rate of 13 percent, can be reduced by standard deductions (clause 3 of Article 210, clause 1 of Article 218, clause 1 of Article 224 of the Tax Code of the Russian Federation). They can be divided into two types:

1. deductions that the employee receives for himself - 3,000 rubles. and 500 rubles;
2. deductions received for children.

Personal income tax benefits for children depend on the age of the child and his priority. Their sizes can be seen in the table.

Table of standard deductions for children

To receive a standard deduction, submit an application to the accounting department and attach copies of supporting documents.

Professional deductions

Professional tax deductions can be obtained in the amount of expenses actually incurred and documented. But sometimes entrepreneurs can count on 20 percent of their total income.

You can receive personal income tax benefits in 2018 in the following amounts:

• income received by individual entrepreneurs;
• income received by notaries, lawyers, and other persons engaged in private practice;
• income from civil contracts;
• royalties or rewards for the creation, performance or other use of works of science, literature and art, rewards to the authors of discoveries, inventions and industrial designs received by taxpayers.

If expenses cannot be supported by documents, then the amount of deduction is limited. You can see them in the table.

Table of limits for professional deductions if expenses cannot be supported by documents

To receive a professional deduction, submit an application to a tax agent in any form. If there is no tax agent, a professional deduction can be obtained from the tax office. To do this, at the end of the tax period, submit 3-NDFL and attach documents that confirm expenses.

Personal income tax calculation

The general rules for calculating personal income tax are enshrined in Article 225 of the Tax Code of the Russian Federation. The formula for calculating personal income tax is as follows (formula for calculating personal income tax based on the amount to be paid):

Example of personal income tax calculation (calculation of personal income tax from salary)
The employee's income for the month amounted to 52,000 rubles. He is not given any deductions. The tax is calculated at a rate of 13%. The accountant will add 52,000 rubles to the total income. The personal income tax amount will be 6,760 rubles. (RUB 52,000 x 13%).

Calculation procedure and deadlines for personal income tax payment

Procedure for calculating personal income tax

The procedure for calculating personal income tax is as follows:

1. Determine all your income for the tax period on which you need to calculate tax. For example, this is salary (salary) before deduction of personal income tax.
2. Determine the tax rate for each type of income.
3. Determine the tax base for personal income tax for the tax period.
4. Calculate personal income tax.
5. Calculate personal income tax.

Sometimes companies use the reverse calculation of personal income tax. That is, they know exactly how much the employee should receive. And from this amount they determine how much income to put in the employment contract. This can be done if the employee does not have any deductions. To calculate personal income tax from the reverse, use the formula:

It can also be called a formula for calculating personal income tax based on the amount in hand.

« Overpayment of personal income tax can be offset against upcoming payments for this tax. But only if we are talking about amounts that the organization unnecessarily withheld from employees and transferred to the budget (letter of the Ministry of Finance dated January 22, 2018 No. 03-02-07/1/3224). If the tax was overpaid due to an error in the payment slip, it cannot be offset against future payments. »

Deadlines for personal income tax payment

According to the general rules, the tax is transferred maximum the next day after it is issued to the individual. The specific deadline for paying personal income tax depends on the type of income. The table will help you navigate.

Table with personal income tax payment deadlines for different types of income

If the personal income tax payment deadline falls on a weekend or holiday, it is postponed to the next working day.

Tax agent for personal income tax

One of the main questions that individuals ask themselves is who should calculate and pay personal income tax. We explain - in most cases, personal income tax is calculated by a tax agent. Who is the tax agent for personal income tax? Organizations and entrepreneurs that pay income to their employees are tax agents in relation to them. This means that the responsibilities of the tax agent for personal income tax will include:

• accrual of personal income tax on the amount of salary;
• tax withholding;
• transfer of personal income tax to the budget.

The tax is considered as a cumulative total from the beginning of the tax period based on the results of each month for all income taxed at a rate of 13 percent for personal income tax. Tax on income to which other personal income tax rates apply is calculated separately by the tax agent.

Tax agents are required to withhold personal income tax from the taxpayer’s income upon actual payment. For example, on payday. Tax is withheld from the employee’s income and this money is transferred to the inspectorate. The tax agent’s obligation to pay personal income tax is considered fulfilled when the money reaches the tax authorities.

• Important:
• You cannot pay personal income tax at the expense of a tax agent.

How to pay personal income tax

Payment of NFDL is made by payment order. You can see how to fill it out in the picture below.

How to pay personal income tax to an entrepreneur with employees

An individual entrepreneur who pays wages to employees acts in two capacities. Firstly, he independently assesses tax on his income. Secondly, it acts as a tax agent for employees.

How to pay personal income tax to an individual who has several sources of income

Let's assume you have other sources of income in addition to your salary. For example, you are running a business, renting out property, etc. In this case, you need to keep separate records of income. Accounting depends on who pays the personal income tax. There are two possible categories of income - for which you must calculate the tax yourself and for which the tax is withheld by the tax agent.

Payment of personal income tax by an individual independently

The following must pay the tax themselves:

• individual entrepreneurs;
• notaries, lawyers, other persons engaged in private practice;
• individuals for remuneration received other than from tax agents;
• individuals for amounts received from the sale of property;
• individuals who are residents of the Russian Federation for income received from sources outside the Russian Federation;
• individuals on income from which the tax agent was unable to withhold personal income tax;
• individuals receiving winnings paid by the organizers of lotteries and other risk-based games;
• individuals receiving income in the form of remuneration paid to them as heirs of the authors of works of science, literature, art, as well as authors of inventions;
• individuals receiving income as a gift.

In what budget is personal income tax credited?

When preparing a payment slip, as well as an application for credit or refund, an accountant has a question: is personal income tax a federal or regional tax?

Article 13 of the Tax Code of the Russian Federation contains a closed list of federal taxes and fees. Personal income tax is a federal tax. How personal income tax is distributed among budgets is described in the Budget Code.

Certificate 2-NDFL is a document that displays information about a person’s salary, taxes paid and source of income. Help is required in many areas, so you need to know how to get it. There are several ways to get this paper. The most popular is to contact the employer with a request. It is also possible to obtain only information online through the use of special resources.

Where to get a 2-NDFL certificate

The classic way to obtain a certificate is to contact your employer. After this, the paper must be provided within 3 days. You will need to apply by means of a statement, which can be made either orally or in writing. Usually they contact the manager, director or their deputy. Help may be required:

• for a credit loan (even a loan for a small amount will not be approved if the person does not provide information about his income);
• when moving to a new place of work;
• if desired, make a tax deduction;
• when applying for a visa to another country;
• for accurate calculation of pension.

An employer cannot refuse a person's request. The classic method is the most preferable option, which will allow you to receive a certificate in the shortest possible time. It will be completed and executed in full compliance with current legal requirements.

There are unusual cases when it is impossible to obtain paper in this way, for example, a person has already quit his job or the organization in which he worked has been liquidated. In this case, you will need to act in other ways by contacting the tax service. Every person should know all the ways to obtain a declaration of income and taxes paid.

What information does the paper reflect?

People who have just started working have little idea what a 2-NDFL certificate is. This document reflects information about a person’s salary and taxes paid. When we talk about taxes, we mean the income tax of 13%. It is worth noting that all amounts are indicated in rubles and kopecks. That is, very accurate information is provided, down to every penny.

This declaration is one of the most widespread and in demand. Millions of people request it every day. It is an integral part of various loans and other financial transactions. When a person is dismissed from work, a document on income and taxes is issued automatically along with other important papers and a work record book.

Sometimes changes are made to various declarations. To keep track of the latest information, you need to visit the official website of the tax service or contact them personally. Before any major transaction that requires the presence of this document, it is necessary to find out all the latest information.

Is it possible to get help online?

The legislation of the Russian Federation clearly states that you can only obtain a 2-NDFL certificate from a tax agent. The government services portal is not like that. This means that it is impossible to obtain a certificate through the government services portal. However, similar information about income and taxes paid can be obtained through other resources. In fact, it will not be a 2-NDFL certificate. The data obtained can be called information on profits and taxes paid. For most organizations that require reporting, such a document will be sufficient.

Many people are concerned about the question of how to obtain a 2-NDFL certificate through State Services. To get the most similar certificate, you will need to use the website of the Federal Tax Service, namely the service "Taxpayer's personal account."

Experts say that a genuine certificate can only be obtained from the employer. The correct certificate must be completed in accordance with the latest sample 2-NDFL declaration. The paper must reflect information about the tax agent (employer) and the individual (employee of the organization). Each party must sign and date the declaration.

That is, this certificate can only be obtained with the participation of two parties. Through the website of government services and the Federal Tax Service, only the information that is indicated in the certificate can be obtained. It will not be possible to make a full-fledged document without a tax agent.

What should be done

To obtain information about income and taxes paid via the Internet, you will need to adhere to the following algorithm:

By following these simple steps, you can obtain information on Form 2-NDFL, but it is impossible to fill out the declaration yourself. The information received can be shared. It is worth noting that banks accept an electronic version of income confirmation in the same way as the original certificate filled out by the employer. Therefore, this option can be a good alternative.

Features of obtaining a document

The main feature of the 2-NDFL declaration is that at the moment it can only be obtained by personally contacting the employer or the tax office (in some cases). Only information can be obtained through the Internet. However, sometimes information is enough. Not all organizations require a certified and correctly completed certificate; for many, the main thing is to assess a person’s solvency.

There are unusual cases when a full declaration from the old place of work is required. Quite often you can come across the question online: “Where can I get a 2-NDFL certificate if I don’t work?” You can obtain the necessary document in any case, but you will need to take into account many nuances and choose the right method.

Another feature is the timing of receipt. Usually they do not exceed 3 days, but the employer can increase this period, arguing that he did not have time to consider the person’s appeal. To receive the paper within the specified time frame, you must send a written request, as well as notify your superiors orally. In this case, they simply will not be able to violate the deadlines.

Sometimes you only need to provide fresh paper, for example, when it comes to mortgage lending. In this case, it is important to obtain this certificate within the prescribed period, otherwise the deal may fall through. If a person receives a certificate in advance, the bank may call it outdated. If he is late, he will miss out on a profitable deal. It is important to correctly calculate the time for receiving the 2-NDFL declaration.

How to get a certificate from your old place of work

Sometimes you need to provide reports from your old place of work. This may be necessary for a pension fund and many other organizations. One option would be to obtain simple information through the Federal Tax Service portal and the taxpayer’s personal account. It is worth finding out in advance whether paper is required or whether it is enough to provide data.

If you need a certificate, you will need to contact the accounting department of your old place of work. The algorithm of actions is the same as if the person was still working at his old job. They cannot refuse his request. In most cases, there are no problems getting information from your old job. All required information is provided in the form of a correctly completed declaration.

If a person is faced with a refusal, then it is worth warning employees about the responsibility. The Labor Code states that a person must be provided with all the required information in accordance with the deadlines set forth in Article 62 of the Labor Code of the Russian Federation. Otherwise, penalties will be applied to violators. The labor inspectorate strictly monitors compliance with all standards.

Where to get a 2-NDFL certificate if the organization is liquidated

A more difficult task is to obtain a certificate if the organization has already been completely liquidated. In this situation, you won’t be able to contact the accounting department, but don’t worry. Any company submits a report to the tax service. It is the liquidation of an organization that is the reason for contacting the tax service directly. It will be able to open the archive and provide the necessary information. Federal Tax Service employees will provide all the necessary data as soon as possible.

In other cases, you cannot contact the tax office, as they will simply refuse. You can come to the Federal Tax Service to receive information about changes in the tax sphere. If a person does not know how to obtain a particular document, they will be able to provide detailed advice.

What to pay attention to when applying for 2-NDFL

If a person is required to provide information about income and taxes paid, then you need to ask whether the information from the Federal Tax Service website is suitable. If not, then you will need to use classic methods of obtaining paper by contacting your employer. If the organization no longer exists, then they contact the tax office.

It is worth noting that various private and public institutions require you to provide a recent certificate. Many people are interested in the time period during which the 2-NDFL certificate is considered relevant. It is impossible to answer this question unequivocally. It all depends on the requirements of the organization that requested this document. When it comes to tax reporting, the validity period is set until April 1 of the year following the reporting year.

Each bank has its own requirements for certificates. As a rule, they require you to provide certificates that are no more than 1 month old. However, all this is purely individual. Some may treat their potential clients more harshly, demanding to provide the latest documents, others will allow you to bring an old certificate. You should clarify information in advance about the relevance of the data in the documents by calling the banking institution.

Obtaining a 2-NDFL certificate is a simple process. However, depending on the conditions in which a person finds himself, it can be implemented in different ways. Modern technologies make it possible to obtain information remotely, but it is still an incomplete document. It is recommended to use proven methods if you need to receive the original declaration.

Many people have probably come across the concept in their lives. Personal income tax - what is it and what taxes does it consist of? , we will try to sort it out in this article.

Personal income tax - what is it and what taxes does it consist of?

This abbreviation stands for personal income tax. This cost is calculated from the citizen’s total taxes. According to the law, all tax residents are required to pay personal income tax.

In addition to them, payers are considered residents of other countries who receive income from sources that are constituent entities of the Russian Federation.

Tax agents

Some payers are called tax agents. They play the role of some kind of intermediaries between other payers and the government. This role can be taken by any individual entrepreneur or legal entity. face. His responsibilities should include tax calculation, deductions and payment. This happens provided that the agent pays income to the main payer.

The tax from the agent must be transferred on the same day it was received (in cash or non-cash form). Personal income tax is calculated using a cumulative total at the beginning of the year and at the end of each month. It must be paid in the place where the agent is registered, and not the main taxpayer.

Payment terms

According to the law, the tax must be transferred:

• On the day of receipt of income or any other transfer to the taxpayer’s account;
• If we mean income in kind, then the date of its receipt is also taken into account;
• The same rule applies to interest on loans, securities and other loans.

Income in kind is considered to be income acquired in the form of property, services or goods. In this case, for tax purposes it is necessary to calculate their market value.

Interest rates

The basic personal income tax rate is 13%. However, there are types of income for which an increased or reduced rate is provided.

For example:

• Tax on lottery winnings or other cash gifts - 35%;
• Income for foreign citizens based on Russian sources - 30%;
• Tax received in the form of dividends from individual entrepreneurs for non-residents - 15%;
• Tax on resident income paid in dividends is 9%.

Benefits for personal income tax payments

There are such incomes of individuals that fall into the category of preferential ones. In this case, they are not subject to taxation. To such income relate:

• All kinds of government benefits. For example, unemployment or child care. To confirm such income, you must provide the relevant document to the tax service;
• Disability pensions and labor pensions. To confirm, you will need a certificate from the local PF;
• Compensation payments. For example, due to damage to health and life.

Tax deductions

For those citizens who are not subject to taxation, special deductions are provided. These include:

• Social deductions;
• Professional;
• Property;
• Standard.

Thus, social deductions provided:

• Persons who have made a donation to any social body. The deduction is the full cost of the donation;
• For those who pay tuition fees at various accredited educational institutions for themselves or children under 18 years of age. The deduction is equal to the entire amount only if it does not exceed 50 thousand rubles per year;
• Citizens paying for medical services provided to him or his family members (spouse, children under 18 years of age). In this case, the cost of medications is deducted;
• Persons who contributed certain amounts to the pension fund (including additional deductions for the funded portion of the pension).

A citizen has the right to receive a tax deduction only after one year. To do this, he must submit a tax return and other documents confirming expenses.

Professional deductions rely:

• Citizens registered as individual entrepreneurs, notaries or lawyers. All their expenses must have documentary evidence, otherwise the deduction rate will be 20% of the amount of income;
• Persons working under a civil contract;
• Citizens who have received an award for an invention or for copyright.

Property deductions are calculated based on the value of the property sold by an individual. To do this, real estate or part thereof should be recognized as property. The deduction is provided only if the citizen was its owner for up to three years, and the sale amount was less than a million rubles.

Also, a deduction can be provided from the cost that was spent on the purchase or construction of housing (if it does not exceed 2 million rubles).

The following are eligible for standard deductions:

• Citizens who work with radiation and suffer health problems as a result;
• Persons with children. All deduction amounts are prescribed by law;
• Soldiers and heroes.

Different deductions will be provided for each category of citizens. For example, those who donated their bone marrow to another person are entitled to a deduction of 500 rubles, and Chernobyl victims - 3,000 rubles.

This type of tax deduction is provided only to residents of Russia and only for those incomes that are subject to taxation at a rate of 13%.

Calculation example

For social deduction: A citizen has an annual income of 279,515 rubles. He paid 36,090 rubles for his son’s college education. If we proceed only from their income as a citizen, then we would receive personal income tax in the amount of 279,515 * 13% = 36,337. Using calculations, we obtain the amount of deduction from the cost of training: 36,090 * 13% = 4,692 rubles. That is, the parent will return this money and pay tax for the year in the amount of 36,337 - 4,692 = 31,645.

For professional deduction: According to the documents, the notary spent an amount equal to 63,958 rubles. His annual income was 206,729 rubles. It turns out that he has the right to a deduction equal to the amount of expenses. Consequently, the notary will pay personal income tax on the amount of 206,729 - 63,958 = 142,771 rubles.

For property deduction: A young family bought an apartment for 2,122,340 rubles. You can calculate the deduction in this situation. It will be equal to: 2,122,340*13% = 275,904. Therefore, the couple can keep this amount for themselves.

For standard deduction: A citizen has one child under 18 years of age. His income is 305,680 rubles per year. For the first child, a deduction of 1,400 rubles is provided. It turns out that not the entire amount of his income will be subject to taxation for the year, but 305,680 - (1400*12) = 288,880 rubles.

Tax reporting

You must submit your tax returns strictly by April 30 of each year. During the entire tax period, only individual entrepreneurs and persons engaged in private practice must pay advances. This must be done in the 1st half of the year before July 15, for the 3rd quarter - before October 15, for the 4th quarter - before January 15. As a reminder, the tax office sends out special notices asking you to repay advance payments.

It is also necessary to provide inspectors tax return and a certificate in form 2-NDFL for each employee who worked in the current year (even if he has quit at the moment). This certificate is required:

• How to report tax amounts;
• As information about those employees from whom it was not possible to collect tax (until January 31).

The difference between these certificates is only a mark indicating whether the tax was withheld or not (numbers 1 and 2, respectively).

Individuals provide personal income tax reporting in Form 3-NDFL.

Citizens and company officials should remember that income taxes must be paid on time, otherwise the state imposes a fine of 1 in 300 per day of delay.

Every citizen who has ever worked or is officially employed is required to pay taxes. Some are paid for by the employer, some have to be paid manually. And the most important thing when paying taxes is to navigate the documents well.

One of the most important documents when working with the tax authorities is the Form 2-NDFL certificate. This is a small document that contains data on both the citizen’s income and taxes paid. Our article will tell you how to obtain a 2-personal income tax certificate.

When and why is it needed

Certificate Form 2 - Personal Income Tax is one of the documents that a citizen needs. Therefore, this document is not needed very often. There are two main reasons for requesting a Form 2 – Personal Income Tax certificate by citizens:

• For personal use: provision to a bank, credit institution, etc.;
• For submission to the tax service when considering tax disputes and upon request.

You can request a certificate freely, there are no restrictions. In this case, the certificate must be provided within three days. You need a certificate for two things: confirmation of income, as well as designation of taxes paid.

Where can a working person get it?

According to Article 62 of the Labor Code of the Russian Federation, a working citizen must obtain a Form 2 - Personal Income Tax certificate from his employer. You need to order a certificate either from the manager or from an authorized employee (most often this is an employee of the human resources department).

In order to receive certificate 2 - personal income tax, you just need to submit a request. Sometimes it is accepted verbally, sometimes it requires a simple statement - it all depends on how the HR department works. The certificate is issued within three days, and significant delays or refusal to issue the document can be calculated as For such a violation, a fine of 5,000 is provided for the person authorized to issue the certificate and 50,000 for the organization.

Where can an unemployed person get one?

If a person is not employed, but needs to obtain a certificate, he can contact several places:

• If a student needs it - dean's office of the educational institution;
• If an unemployed person needs it - employment service department;
• If the individual entrepreneur needs it - at the tax office where the individual entrepreneur is registered.

In this case, you will already need to write an application for the issuance of a certificate of form 2 - personal income tax. You will be given a form to fill out on the spot; you only need to enter your personal data into it.

Sometimes it happens that it is completely impossible to obtain a certificate of form 2 - personal income tax. In this case, you will need to contact the tax service and obtain a certificate stating that the document Form 2 - Personal Income Tax cannot be ordered.

Responsibility for a forged certificate

Quite often, if it is impossible to obtain a Form 2 - Personal Income Tax certificate, citizens falsify this document. Such actions are a criminal offense for which you can get a real prison sentence. Moreover, this offense may fall immediately under two articles of the Criminal Code of the Russian Federation: 292 (official forgery) and 327 (forgery of forms and seals).

Article 292 of the Criminal Code of the Russian Federation when falsifying 2-NDFL will be applied if you want to carry out some kind of operation with the help of a certificate, as well as in some other similar cases. This article is quite short, it only has 2 points:

• Point one. Introduction by officials and civil servants of false information or corrections into documents for personal gain. Punishable by a fine of up to 80,000 rubles, compulsory labor for up to 480 hours, correctional labor for up to 2 years, forced labor for up to 2 years, arrest for 6 months, or imprisonment for 2 years;
• Point two. The same acts as described in paragraph one, but committed with the aim of violating the rights of individuals or legal entities, as well as the state. Punishable by a fine of up to 500,000 rubles, forced labor for up to 4 years, or imprisonment for 4 years.

Article 327 of the Criminal Code of the Russian Federation will be applied for the falsification of a certificate itself, and there is no way to avoid it when considering the case. It consists of three parts:

• Part one. Forgery of documents and stamps that give any rights or remove restrictions, as well as the sale of counterfeit documents. Punishable by imprisonment for 2 years, restriction of freedom for up to 3 years, arrest for 6 months;
• Part two. The same acts as in the first part, but committed in order to hide the crime. Punishable by forced labor for 4 years or imprisonment for up to 4 years;
• Part three. Using a fake document for personal gain. Punishable by a fine of up to 80,000 rubles, compulsory labor for up to 480 hours, correctional labor for up to 2 years, and arrest for 6 months.

Every officially employed citizen at least once in his life contacted the accounting department of the organization in which he works for a certificate of income 2NDFL. It contains all the information about calculations and transfers of payroll tax. Currently, it is not necessary to go to an accountant; you can obtain this document through your personal account at the tax office, via the Internet.

What is personal income tax certificate 2

In the Russian Federation, a tax agent is responsible for remitting personal income tax. This is the organization where the employee works; it is the organization that is responsible for calculating and transferring personal income tax.

The concept of personal income tax stands for personal income tax, which an enterprise is obliged to transfer from almost all income received by an individual. For untimely transfer of personal income tax, an enterprise faces serious penalties, namely 20% of the amount that was required to be paid; the prerequisite for applying this measure is the absence of obstacles to transfer the tax on time.

Important! In a situation where the tax agent withheld personal income tax from the income of employees, but did not transfer it within the prescribed period, a penalty is charged for the amount that arose as a result of arrears for each day of delay. The amount of the penalty is equal to 1/300 of the Central Bank refinancing rate currently in effect .

The 2NDFL certificate consists of:

• The code of the territorial tax authority is indicated at the top
• Then the main part: what income is received, how much tax is transferred, for what period
• Details of the person responsible for issuing the document, signature and seal of the organization
• information about the company where you work: its name, details;

• employee data;
• income that is taxed at 13%;
• deductions by codes, namely: property, tax;
• The total amount of income, deductions, and taxes withheld.

Important!! The certificate must contain a stamp and signature!

Step-by-step instructions for obtaining a 2NDFL certificate online

For individuals in 2020 There are several options for obtaining an income tax certificate, there are only two options.

1. Contact the accounting department at your place of work

2.Order in person through the tax office online

The government services portal does not provide the opportunity to do this through their services.

In order to receive personal income tax certificate 2 in your personal account, you must:

Here we see certificates for all years of work. It can also be printed, downloaded with an electronic signature and sent to the address where it is required.

Important! You can clearly see the amount calculated and withheld by the tax agent, as well as the tax rate.

Pros and cons of electronic service

Where can a 2NDFL certificate be useful?

1. As a rule, the most common place where an income certificate may be required is a bank. It is there that you will need to confirm your financial condition in order to take out a mortgage or loan for any other purpose. When applying to credit unions or so-called “Fast Money” institutions, a certificate is not needed, a passport is enough, but do not forget that here you will pay very high interest for using credit funds.

2. When applying for a new job, the accountant will require a certificate from your previous place.

1. To apply for tax deductions that can be obtained for a child’s education, you can also return part of the money when taking out a mortgage.

4. 2-NDFL is also required in other cases: to calculate pensions, when applying for benefits of various types, for example for low income, where confirmation of your income is required

5. When traveling abroad and applying for a visa, a 2NDFL certificate may also be useful, in addition to a certificate from work and a bank account statement.

The most common mistakes when issuing personal income tax certificate 2

We often have to deal with cases where errors occur even in certificates. We are all human and we must always remember the presence of the human factor and the right to make mistakes.

The most common are:

• an authorized employee, usually an accountant, forgot to sign in the required place
• signed, but not in blue ink, and put the stamp so that it covered the signature
• the date is in the wrong format
• did not take into account the child deduction, there was a distortion in the calculation and transfer

Important! Corrections in the 2-NDFL form are not allowed; if an error is detected, a new certificate must be issued.