A salary certificate is required in cases related to lending, as well as to provide tax deductions in case of relocation to work or for other reasons. This certificate can be ordered from the accounting department of the organization, or from an entrepreneur, depending on the place of work. This certificate is filled in according to the 2-NDFL form.
Instructions
Step 1
When filling out a salary certificate, at the beginning it is necessary to fill in general data; these include general classifiers such as the year, the certificate number (assigned by the tax agent) and the date at which the certificate is filled out. This is followed by the field "sign", which indicates the numbers 1 (if the certificate is submitted as an annual report (clause 2 of article 230 of the Tax Code of the Russian Federation)) or 2 (if the tax agent informs about the impossibility of withholding personal income tax (clause 5 of article 226 of the Tax Code) RF)). After the field "IFTS (code)" is filled in, this is a four-digit code of the tax authority, in which the tax agent (organization or individual entrepreneur) is registered with the tax authorities. The first two digits are the region code, the last two digits are the tax authority code.
Step 2
Next, the first section of the document is filled in, which is devoted to data about the tax agent. First, he fills in the taxpayer's TIN column, then the name of the organization and the surname, name, patronymic of the taxpayer through the separator "/". Next, the OKATO column is filled in, i.e. the code of the administrative-territorial entity on the territory of which the organization is located. OKATO codes are contained in OK 019-95 (OKATO) "All-Russian Classifier of Objects of Administrative-Territorial Division". Information about the OKATO code can also be obtained from the tax authority at the place of registration. The next requisite is the telephone number, in this column it is enough to indicate the telephone number of the tax agent.
Step 3
The next step is to fill out the second section, which contains data about the individual - the recipient of the income. In this section, you must indicate the last name, first name, patronymic, taxpayer's TIN, citizenship and other general data.
Step 4
Next, the third section is filled in, which includes data on the income of an individual, and the amount of tax deductions. At the beginning of the section, the interest rate for which the certificate is drawn up is indicated. In this case, you should make a reservation about certificates and interest rates. If the taxpayer is taxed at 9% and 13%, then for each tax rate, a separate certificate of salary must be drawn up. Next, the table of income by month and tax deductions is filled in. The certificate can be completed for 6 or 12 months, depending on what it is being done for.
Step 5
The fourth section notes "Standard, social and property tax deductions", these are the amounts actually provided to the taxpayer of standard tax deductions, property tax deductions, and social tax deductions.
Step 6
The final section is the fifth section "Total amounts of income and tax based on the results of the tax period". This section provides general, summarized data on the income and tax deductions of an individual.
