Each employer who pays wages to his employees is a tax agent, since personal income tax (PIT) is paid from this amount. The certificate of this type of income has a unified form and is called 2-NDFL.
What is 2-NDFL certificate
A reference to the unified form 2-NDFL is an official document that the employer, in accordance with clause 5 of article 226 and clause 2 of article 230 of the Tax Code of the Russian Federation, must submit to the tax authorities at the end of the reporting period. It is usually presented for the reporting year. In accordance with clause 3 of article 230 of the Tax Code of the Russian Federation, this certificate can also be requested by an employee who receives or received wages from this employer. To do this, he should write a statement and indicate the period of time for which it should be provided.
The certificate is filled in according to a unified form approved by order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3 / 61. It contains the details of the employing enterprise, including its full name, as well as the surname, name and patronymic of the employee. The main part of the certificate provides monthly information on the income of this individual, taxed at a rate of 13%, indicating the income code, code and the amount of tax deduction, if any. In addition, it shows the total amount of income, tax deductions and taxes withheld for the period.
The Tax Code of the Russian Federation does not establish a deadline for issuing this certificate, but according to Article 62 of the Labor Code of the Russian Federation, it should not exceed 3 working days from the date of submission of the application. For refusal to provide this certificate or failure to provide it within the prescribed time frame, the employer can be punished administratively, in accordance with Articles 5, 27 and 5.39 of the Code of Administrative Offenses of the Russian Federation. The certificate is certified by the signature of the head of the organization and its seal.
Where you need a certificate on the 2-NDFL form
In addition to the tax office, this certificate may be required directly from the employee himself, for example, at a bank when applying for a large loan. In these cases, it serves not only to confirm the solvency of the potential borrower, but also to confirm that he has a stable place of work. As a rule, you will be required to submit such a certificate when applying for a mortgage, a loan for home repairs or a car. When you are ready to submit a certificate on the 2-NDFL form, you can expect that the interest rate on the loan will be lower.
This certificate is issued together with a work book upon dismissal and must be presented at a new place of work. It will be required by the student's parents for a tax deduction due to those who pay for their children's education. A 2-NDFL certificate is required when applying for a pension, and it will also need to be presented when you want to adopt a child. In some cases, it may be requested by a court considering a labor dispute with your participation, it is needed when calculating the amount of alimony under a writ of execution.
