In some life situations, it is simply necessary to have a salary certificate, for example, to apply for a visa or to obtain a loan. Of course, you need to register it where you receive income, that is, you work. It is drawn up in the form of a unified form 2-NDFL. Much can depend on the correctness of its filling.
It is necessary
payroll
Instructions
Step 1
The income statement in the 2-NDFL form consists of five sections. First, write the year for which the certificate is issued, put down the serial number and date of preparation. Below you will see a line in which you need to write the code of your tax office (you can see it in the certificate of registration of a legal entity).
Step 2
In the first section, indicate the data of the tax agent, that is, the details of the organization: TIN, KPP, OKATO, name (it can be abbreviated, for example, LLC "Vostok"), if you are an individual entrepreneur, then write the last name, first name and patronymic in the name of the organization. Also indicate your contact phone number.
Step 3
In the second section, indicate information about the recipient of the income: TIN, full name, taxpayer status (resident or non-resident), date of birth, citizenship (code), passport data, actual address of residence and registration address.
Step 4
The third section is the main one, that is, it is there that information about income is indicated. This information is provided in tabular form. First, write the percentage of the tax rate in the name. In the first column, indicate the month in numerical form, that is, January - 01, February - 02, etc. The entries are made in chronological order.
Step 5
In the second column, write the income code, which can be viewed in the reference book. The third column is the amount of income. In the fourth, indicate the deduction code, which can also be selected from the directory. The last column is the amount of the deduction.
Step 6
The next section contains information on such deductions as standard deductions, property deductions, social deductions. If during the period the above amounts did not take place, then the section does not need to be filled out. If deductions were made, then fill it out. Indicate the code obtained from the directory and the amount. Below the tabular section, you will see lines where you will need to write information about the notification, which confirms the employee's right to property deduction.
Step 7
In the fifth section, summarize all income. In section 5.1, indicate the total amount of income, that is, add up all the amounts indicated in section 3 in column 3 of the tabular section. On the line below, indicate the amount of the taxable base. In section 5.3, write the amount of the calculated personal income tax, and in 5.4 - the withheld tax amount. If the excess tax amount was previously withheld, please indicate it in the appropriate line.
Step 8
After that, sign the certificate, indicate your position, decipher the signature and put a seal. Please note that the stamp imprint should not be on the signature.
