The unified form of 2-NDFL certificate or certificate of income of an individual is filled out and issued upon request by tax agents - those organizations where a citizen received some kind of income. According to the current rules of taxation, enterprises with which you had material relations are obliged to independently calculate the amount of tax and submit it for reporting to the tax office. The employee also has the right to request such a certificate at any time.
Where you may need to submit a statement of income
A certificate of income of an individual in the form of 2-NDFL may be required by an employee, including one who no longer works at this enterprise in very many cases. It will be needed at a new place of work or in the event that the tax agent, the organization where you worked before, did not withhold the amount of income taxes. You will need this certificate when you want to apply for a standard tax deduction that relies on, for example, children or if you are engaged in writing.
Submission of such a certificate is a mandatory requirement when applying for large loans, especially if you want to get such a loan at a lower interest rate. It may be required to receive various kinds of cash payments, when assigning a pension or applying for a visa. An income statement is required to be submitted to the guardianship authorities if you want to adopt a child or to a court where you are acting as a plaintiff in a labor dispute.
How to request a certificate of income
In accordance with article 62 of the Labor Code of the Russian Federation and paragraph 3 of article 230 of the Tax Code of the Russian Federation, according to your written application, the employer must issue you a certificate of wages within three working days. At the same time, it does not matter whether you are currently employed at the company or have already quit, it also does not matter how many times you apply for such certificates of income. The employer can give you such a certificate on hand, but he can also send it by registered mail with a list of attachments, if it is more convenient for you. In this case, to confirm the fulfillment of your legal requirement, the employer will also issue a notice that the shipment has been delivered to you. This method is more convenient for both you and the employer, since it excludes the emergence of questions in cases of labor disputes.
In the event that you are required to confirm income for the period during which you changed several jobs, it is not at all necessary to contact all these organizations to obtain information on the 2-NDFL form. Since they all submit such certificates to the tax office, you can obtain information about your income for a given period of time from the tax authority where you are registered at the place of residence. To do this, it is enough to write a statement in any form indicating the period for which the information is required, and send it to the appropriate address. The information must be provided to you within 30 calendar days from the moment the application is received at the tax office.
