In 2019, 2-Ndfl certificates must be submitted according to an updated form. A special form of this certificate is also being introduced for submission to banks when receiving a consumer loan. How to fill out a 2-Ndfl certificate without errors: basic rules
Outstanding American figure Benjamin Franklin, who deserved his merits in the field of economics to be depicted on a hundred dollar bill, liked to quote: "In life, only death and taxes are certain."
For the state to perform its functions, it needs financial resources, its own budget. For all countries of the world, the main source of budgeting is taxes. Also in Russia there is a whole system of taxes, one of them, federal - mandatory for the entire territory of the state, is the personal income tax, it is also called income tax.
What is the 2-NDFL certificate for, where and when it is required
The period for calculating personal income tax is one year. The tax is not levied on the amounts of income exempted from taxation - pensions, compensation payments, unemployment benefits, pregnancy and childbirth benefits, alimony and a number of others. In addition to calculating and paying personal income tax, organizations and individual entrepreneurs must provide the federal tax service with information on the amount of income of individuals and taxes paid. This is the purpose of the 2-NDFL certificate.
2-NDFL certificates are provided by electronic communication separately for each employee annually no later than April 1, and if the number of people in the organization is less than 25 people, it is allowed in paper form.
Bank employees can ask a citizen for a certificate of income when applying for a consumer loan. At the request of the employee, the management of the organization must issue a "Certificate of Income and Tax Amounts of an Individual", its sample is in Appendix 5 of the order of the Federal Tax Service of October 2, 2018 (form 2-NDFL - in Appendix 3).
Certificates in organizations and individual entrepreneurs are filled out by employees who keep accounting and tax records of employees' income. The certificate must be signed by the person providing the information - an accountant or director.
The term for issuing this certificate is not stipulated, but since salary certificates are issued in three days, the same period can be agreed here.
Updated form 2-NDFL
The modified form of the 2-NDFL certificate was introduced by the tax authorities on October 2, 2018. Information on income and taxes for the 2018 period this year before April 2 must be submitted using this new form.
Form 2-NDFL has not undergone fundamental changes, it has only become more correct. If in the old form, there were 5 sections, then in the new there are only 3. But in the new sample form there is an Appendix, where you must also indicate all information about income and taxes paid for the year on a monthly basis.
How to correctly fill out 2-NDFL certificates on paper
- Data in the 2-NDFL form are written with a blue, purple or black paste.
- Only one letter or number is entered in each field of the form.
- All letters must be written in block and capital letters.
- Fields are filled from left to right with the first familiarity. When filling out numbers electronically, the record is aligned to the last right field.
- If the certificate is printed on a printer, fill out the form on a computer using the Courier New font, 16-18 pt.
- In the absence of an indicator, it is necessary to put dashes along the entire length of the field in all familiarity, and where numbers are indicated - in the last right one.
- If there is no sum value of the indicator, 0 is set.
Corrections in the help are not allowed. You can not use a corrective marker, staple forms with a stationery stapler, so as not to damage them by tears from staples. It is obvious that sending inquiries via electronic communication is much more convenient.
