In the case of communication with creditors, tax inspectors or other services, most often it is necessary to submit a certificate of income of an individual. It is filled in by the chief accountant of the enterprise according to the established form 2-NDFL. The information presented in it must be reliable, therefore, you must be extremely careful when drawing up this document.
Instructions
Step 1
Fill in the heading of the income statement for individuals. It indicates the year and date of compilation, the serial number assigned by the tax agent, as well as the number of the tax authority in which the company is registered.
Step 2
Provide information about the tax agent in the first section of the help. These include: taxpayer identification number, checkpoint code, full name of the enterprise, OKATO code and contact phone number of the organization. All information must comply with the statutory and registration documents of the company.
Step 3
Reflect in the second section of the income statement information about the individual to whom it is issued. Mark the identification code and last name, first name and patronymic, which correspond to those indicated in the identity document. Clause 2.3 indicates the status of a taxpayer. Here, the number 1 should be put if the individual is a resident of the Russian Federation, and 2 if not.
Step 4
Put in the item "Citizenship" the code of the corresponding country. For example, for Russia - 643, and for Ukraine - 804. Mark the series and number of the passport, as well as the address of residence on the territory of the Russian Federation.
Step 5
Fill in section 3 with the income received by the individual for the specified tax period. Note the taxable rate, which can be 9%, 13%, 30%, or 35%. In the column "Month", indicate in chronological order the number of the month of the tax period for which the income was received.
Step 6
Select from the directory the codes for the types of income that are received by an individual and enter in the appropriate column. Next, mark the codes and deduction amounts, if any. Note the amount of standard tax deductions in section 4 of the income statement, according to Art. 218 of the Tax Code of the Russian Federation.
Step 7
Fill in the data on the amounts of income and taxes on them for the tax period in section 5 of the reference. Here, the total amount of income, the taxable amount, the calculated and withheld taxes, as well as the recalculated tax refund are noted.
Step 8
Certify the certificate of income of individuals with the signature of the head and chief accountant of the enterprise. After that, put a seal, which should not cover the signatures and stand in a specially designated place.
