Form 2 of the personal income tax contains all information about the employee's earnings, as well as about the deductions applied in the reporting period, the calculated, withheld and transferred income tax to the treasury. Indicators of accrued income and benefits at work are formed with a monthly breakdown. In order to facilitate data processing, many values are presented with the appropriate coding, thanks to which you can see the structure of wages and the nature of tax deductions. How to make a certificate 2 officially, in which cases an employee may need a declaration from his previous place of work, we will tell in this review.

Form 2 of personal income tax refers to tax reporting, it officially confirms all accrued remuneration for the reporting period. The deadline for its submission to the Tax Inspectorate is no later than April 1, for cases where personal income tax was not withheld in the previous year, the form should be submitted to the tax office before March 1.

Many physical persons are required to provide certificate 2 from their place of work to various authorities:

Establishment of a bank for processing a loan or mortgage;
for registration of benefits and allowances;
to the visa center - to confirm stable work and constant earnings;
at the time of applying for a new job as confirmation of income accrued since the beginning of the year and deductions applied.

The main stages of obtaining

In order to receive a declaration after dismissal from a previous job, you need to draw up an application in any form, it must be indicated in it how many copies of the report will be needed and for what period. It must be drawn up in the name of the director of the enterprise, but it is not necessary to indicate for what purposes it is required, for example, at a new place of work.

To make a certificate, the accountant is given only three working days, if during this time the document is not executed, physical. a person has every right to apply to the labor inspectorate.

Help 2 personal income tax is issued free of charge, while physical. a person has the right to request several copies, including for a different period.

Personal income tax declaration 2 is usually formed by an accountant who calculates earnings for employees at the place of work. After completing the form, it must be signed by the head or an authorized person. At the same time, in the first case, it is necessary to indicate sign 1, in the second - 2.

If during the preparation of the report the accountant made a mistake, it is not allowed to correct the indicators, you need to fill out a new form. But if an error in the data was discovered after the issuance of its physical. person should immediately draw up a corrective form and hand it over to the employee.

According to the law, if a former employee needed the form, the employer does not have the right to refuse to submit it. Moreover, he can request data not only for the last time, but also for the previous four years of work.

To receive a form from a previous place of work, the algorithm of action is similar to issuing a declaration 2 to an employee. You should write an application and wait three days.

In case of liquidation of the company and its exclusion from the register of legal entities, one should adhere to the regulations of the letter of the tax authorities dated May 3, 2015, which explains that the document can be taken from the Tax Inspectorate at the place of registration of the former business entity. All reports until the liquidation of the company must be kept for four years, and if necessary, the inspector can issue 2 personal income tax to the employee.

A statement is preliminarily drawn up, where it is necessary to state for what period the information is needed, while indicating that the employer company has been liquidated. And also attach a photocopy of the work book with a mandatory page confirming the experience of the individual at this enterprise.

Where to get a certificate of 2 personal income tax for a non-working

If the physical a person does not have a permanent place of work, you can get form 2 of personal income tax as follows:

If a person does not work, but is registered with the employment center, he needs to apply at the location of the center. The income document will be issued on company letterhead;
a certificate of 2 personal income tax on income for an unemployed person who is not registered, and, accordingly, does not receive benefits, no one will issue;
non-working students need to contact their educational institution in the accounting department or the dean's office;
for IP 2, personal income tax can be taken from the fiscal authorities at the place of residence or registration.

If it is necessary to obtain a certificate of 2 personal income tax, a person must apply in any form to the organization that pays him remuneration.

Why can they refuse to issue a certificate

A legal entity has no reason to refuse to provide a declaration to an employee if the document, the number of copies and the period for which the indicators must be reflected are correctly indicated in the application.

An employer can suspend the issuance of 2 personal income tax only if he conducts double bookkeeping and hides taxes from payment to the treasury.

In this case, the certificate can be claimed by sending an application by registered mail and issuing a notice of its delivery to the manager. If these measures do not help, contact the labor inspectorate.

This is fraught with the application of penalties against the employer, as well as an audit by the tax authorities for the correctness of accounting, calculation of earnings, deductions, calculation, withholding, and most importantly, the transfer of personal income tax to the treasury.

Conclusion

Help 2 personal income tax is included in the mandatory package of documents by many companies. From this official form, you can see the stability of a person’s employment, his earnings for the period from the beginning of the current year, personal income tax and the amount of net income.

Having such a document in hand, physical. a person can safely apply to a bank for a loan, to a visa center or transfer it to another employer for payroll. In its absence, many services, such as mortgages, will not be available.

Where to get a 2-NDFL certificate is a very relevant issue today due to the fact that this document speaks not only about the solvency of an individual, but is also the main one for receiving both some public and commercial services. What is a certificate and how to get 2-personal income tax will be discussed in this article.

Why do you need a certificate of 2 personal income tax

It should be noted that a certificate may be required for 2 purposes:

In personal - at the request of an employee.
As a form of reporting by a tax agent to the tax authorities on withheld amounts of taxes from employee income.

NOTE! For 2-NDFL certificates for 2019, a separate form is provided for each of these purposes.For more information on the procedure for submitting 2-NDFL, see the material "Filling out a new form 2-NDFL for 2019 - handing over in 2020".

In turn, the personal goals of an employee can be related to:

In order to confirm income (for submission to a credit institution or tax authorities in order to take advantage of the personal income tax deduction).

In order to confirm non-receipt of non-taxable personal income tax.

Where to order and make a 2-personal income tax certificate for a worker

In accordance with Art. 62 of the Labor Code of the Russian Federation, the employer's powers include the obligation to issue information to employees on income, including certificates 2-NDFL. The obligation to issue a 2-NDFL certificate is assigned to the employer as a tax agent, which he is by virtue of the norms of Art. 226 of the Tax Code of the Russian Federation.

Therefore, for citizens working in certain positions, the question “Where can I get a 2-NDFL certificate for a worker?” does not cause difficulties, and the problem is solved very simply: for a document, you must contact the employer - present or former. He must issue a certificate within 3 days, without being interested in the motives that guided the employee to obtain the document.

The indiscipline of the employer when issuing a certificate is punishable by sanctions imposed by the labor inspectorate on the complaint of the employee. The list of sanctions contains fines for officials of the enterprise (up to 5,000 rubles) and the enterprise itself (up to 50,000 rubles) or even suspension of the company's activities.

Receiving 2-personal income tax through a personal account on the website of the Federal Tax Service

Those who have a personal account on the website of the Federal Tax Service can download the certificate there. It is available as .pdf and .xml files signed with an enhanced qualified electronic signature of the Federal Tax Service of Russia.

This is an absolutely legally significant document. However, he appears there only at the end of the year, when the employer will submit information to you. So in the middle of the year there is no other way to get a document, except to ask for it at work.

Where to get a 2-personal income tax certificate for a non-working person

Now consider where to get the 2-NDFL certificate in a situation where an individual is not employed anywhere. The specified income statement form can be obtained as follows:

Students - in the dean's office of a higher educational institution.
Unemployed, but registered with the employment service - in the employment center.

Read about the 2-NDFL help for individual entrepreneurs.

In each case, the application is written in the form recommended by the body to which they apply for information.

In other cases, due to the absence of a tax agent who can withhold personal income tax, at the place of demand it is necessary to present documents confirming the impossibility of submitting a certificate.

Thus, if you are not working, before determining a specific place where to get a 2-NDFL certificate for a non-working person, you should figure out what sources you receive income from and whether you are an individual entrepreneur.

How much is a 2-personal income tax certificate made

By virtue of Art. 62 of the Labor Code of the Russian Federation 2-NDFL is issued by the employer based on the application of the employee. The term of its preparation is limited to 3 days.

Moreover, if an error is made in the document, it is necessary to promptly make corrections and submit corrective certificates. Changes are made both to the certificate of the employee, at whose request it was issued, and to the certificate sent to the tax authority. If the error is detected by the tax authority before the corrections are submitted, then from 2016 the employer may be fined for the unreliability of the information provided under the new Art. 126.1 of the Tax Code of the Russian Federation.

For more information on making changes to 2-NDFL, see the material “2-NDFL: a mistake in the passport and address of the “physicist” will not be fined if the correct TIN is indicated” .

Results

Many citizens are interested in where to order a 2-personal income tax certificate, and it is no accident: this calculation is an important document that allows you to judge the income of an individual received over the required period. Thus, in order, for example, to take advantage of personal income tax benefits or get a loan from a bank, you must be able to receive it. In the absence of such a certificate, many of the services for which it is required may not be available to a citizen.

Where can I get a 2-personal income tax certificate?

The obligation to issue a certificate of income of an individual in the form of 2-NDFL is assigned to the tax agent, that is, in the general case, to the employer. Therefore, each employee can get his certificate at the place of work by writing a corresponding application.

If, for some reason, the employer refuses to issue 2-personal income tax (approved by Order of the Federal Tax Service of Russia dated 02.10.2018 N MMV-7-11 / [email protected]), then thereby he will violate the labor rights of the employee (Article 62 of the Labor Code of the Russian Federation). With this . But the unwillingness of the employer to issue a certificate is not a basis for applying for it to the inspection. After all, the tax authorities are not obliged to issue it.

However, there is a situation when you will not be able to obtain information about income anywhere else, except in the tax authority.

When is it possible to receive 2-personal income tax in the tax

As already mentioned, the provision of 2-NDFL certificates to individuals (Article 32 of the Tax Code of the Russian Federation) is not named among the duties of the tax authorities. But if a person needs a certificate of income received by him from a former employer who no longer exists (was liquidated), then the tax authorities can provide the employee with such information on income for past periods.

To do this, an individual must apply to the tax authority at the place of registration of his former employer with a written request. He will be provided with information about his income based on the information available to the tax authorities, which they, in turn, should have received from the same former employer (Letter of the Federal Tax Service of Russia dated 05.03.2015 No. BS-3-11 / [email protected]). After all, each employer must annually submit certificates in the form of 2-NDFL for each of its employees no later than April 1 of the year following the current one (clause 2 of article 230 of the Tax Code of the Russian Federation).

Other terms are established for cases when the organization is liquidated, including as a result of transformation. But liquidated organizations, before completely “closing”, hand over certificates 2-NDFL.

The easiest way to get 2-personal income tax

The easiest way to get a certificate is through the Personal Account on the website of the Federal Tax Service. After all, the tax authorities submitted the certificates submitted by the employer in relation to you are loaded into this office. Information can be found in the "My taxes" tab.

Many employed and unemployed individuals persons periodically need to confirm their income, for example, at the embassy to open a visa or employees of state institutions. An official document that any organization accepts is a declaration of 2 personal income tax for individuals. It is issued at the request of the employee within 3 days from the date of his registration. There are no difficulties during its filling, especially if the account is kept in the program. However, if the employer, for unknown reasons, delays the issuance of the form, then there are problems in accounting and taxation of the enterprise. Let's consider in the article where different categories of citizens and the features of the formation of the application can take a certificate of 2 personal income tax.

The need to obtain a certificate of 2 personal income tax arises in the following cases:

To apply for a loan or mortgage;
to apply for a tax benefit;
to the embassy for a visa;
to the accounting department of the organization at the new place of work;
to receive benefits;
in other cases, officially employed individuals. persons.

The report is drawn up manually or using software, no corrections are allowed in it.

If the physical persons have official employment, an application is written in the name of the head at the place of work in the accounting department in any form.

Specify in it:

mandatory passport data;
registration address;
contact number;
date of drawing up the application, signature and its transcript.

Also, in the application, request a specific number of copies of the 2 personal income tax report and indicate for what period the data is needed. It is not necessary to indicate for what purposes the form is needed.

Within 3 days, the payroll accountant is required to issue a certificate 2.

It is important to note that the issuance of declarations is carried out free of charge.

If the company evades issuing a report, this is a reason to contact the labor inspectorate. First of all, this indicates that the company has violations of tax laws and concealment of reporting data to the Tax Inspectorate.

After receiving the signal, the representative of the on-site inspection service finds out all the features of accounting and the reasons for the delay in information, and will also impose a penalty on the head of the company.

Where can a non-working person get a certificate of 2 personal income tax

If a person does not have official employment, he should know where he can apply if the need arises to take form 2.

For individual entrepreneurs, a personal income tax report 3 is intended, which can be taken from the IMNS.
If a person quit not so long ago, it makes sense to contact the last employer to get a 2 personal income tax report.
For an unemployed person registered with the Central Health Center, you need to contact the inspector, he will prepare a certificate of benefits received, although it will not be 2 personal income tax, but on the letterhead of the center.
The unemployed, who are not registered and, accordingly, do not receive benefits, no one will issue a certificate of income. After all, it reflects all types of earnings, and in this case they are absent.

The military, as well as the civilian population, may also need to apply for loans or visas. To do this, they must know where to apply for 2 personal income tax. Regardless of the place of service, an application for a report should be submitted to the ERC or the Ural Federal District of the Ministry of Defense of the Russian Federation.

The report is written according to the approved model, it contains the following information:

room;
information from the passport;
TIN of the military;
the name of the military unit where the individual serves;
contact number;
for what purposes did the soldier need form 2 personal income tax.

After receiving the report, the report is generated within 3 days, however, it will take additional time to send it to the place of service of the servicemen.

Where to get a certificate in form 2 of personal income tax, if the organization is liquidated

In the event of liquidation of the company a person applies to the IMNS at the place of its registration. The tax base and reports of the enterprise are stored for 4 years, so it will not be difficult for an inspector to raise information.

When contacting the inspectorate, you should submit an application with a request for the issuance of form 2, where you indicate how many copies of the report you need to make and for what period, and also for the tax authorities, be sure to note that the employer company has been liquidated. It is advisable to write the TIN of the legal entity, it is indicated on the seal in the work book.

The application to the Tax Inspectorate is drawn up in 2 copies, one of which remains with the tax office, and the second with a mark of acceptance - with the physical. faces. An employee of the IMNS must draw up a certificate within three working days from the moment of his registration, it will be possible to pick up the document from the inspector or at the reception.

View, print or send by e-mail a certificate of 2 personal income tax nat. a person can now independently through the Internet. To do this, you need to enter your personal account on the tax website through the State Services portal, select a period and generate a report. It will be endorsed with an electronic digital signature.

Certificate 2 of personal income tax received through the State Services can be printed, saved on a computer for further transfer to the place of demand, and also sent by e-mail.

It must be remembered that it is possible to receive 2 personal income tax through the taxpayer's personal account only on ready-made forms that the company submits after the reporting year. For more detailed information of the current year, you should not contact the online portal, but contact the employer.

Can I make a referral myself?

Today you can still meet companies that transfer the earned funds to their employees in envelopes, while the official part of the income is small. The accounting department will be able to issue personal income tax 2 only with the “white” part of the remuneration. In this case, you should not resort to the services of companies that offer fictitious declarations. And also you do not need to fill out the 2 personal income tax report yourself.

The reasons for this are as follows:

An ordinary person does not know what the form looks like and all the features of filling it out, he will make a mistake, which they will definitely find during the verification of the package of documents. Forgery will be punished up to criminal liability;
if a fake is found, both the company that helped make the 2 personal income tax certificate and the person who ordered it will be punished;
if a fake is discovered by a banking organization, the person who provided it will be permanently blacklisted as borrowers, he will never be able to take out a loan and a mortgage.

Conclusion

Help 2 personal income tax, many organizations have included in the mandatory package of documents. Thanks to this declaration with the completed data, one can judge the structure and stability of income, in addition, analyze what benefits the individual enjoys. face. If you do not submit a report, many services, such as a loan, will be available under different conditions or not available at all.