When contacting state support bodies, credit organizations, in other cases, when it is necessary to confirm the solvency of a citizen, it is required to present a 2-NDFL certificate.
Necessary
- - written statement;
- - Labor Code of the Russian Federation.
Instructions
Step 1
A salary certificate in the 2-NDFL form is an official confirmation of a citizen's income, it contains full information about the types of income and the amount of income tax withheld from them. The rules for filling out this form are governed by tax laws. According to clause 2. Article 230 of the Tax Code of the Russian Federation, an employer who is a tax agent has the right to issue a 2-NDFL certificate, i.e. paying personal income tax for his employees to the budget.
Step 2
According to Article 62 of the Labor Code of the Russian Federation, the employer is obliged to issue a 2-NDFL certificate at the employee's request (written or oral) within three working days. Also, upon written application of the employee, all other documents related to his work are issued: copies of orders, extracts from the work book, certificates of accrued and paid contributions to pension benefits, etc. All these documents must be properly certified and provided to the employee free of charge.
Step 3
When an employee is dismissed, all documents related to his activities in this enterprise must be provided on the last working day, including the employer must issue a 2-NDFL certificate for the last two years of the employee's work, since this document will need to be provided at the new place of work for calculation amounts of tax deductions.
Step 4
To avoid unreasonable delays in obtaining a 2-NDFL certificate from a negligent employer, you must write a corresponding statement in two copies, hand over one copy to the office of the enterprise, and on the second (which remains with the employee) the secretary must put down a mark on the acceptance of the application, indicating the date, registration numbers, indicate your position and put a personal signature.
Step 5
If you need to provide a 2-NDFL certificate for previous periods, but the company has been liquidated, you must contact the tax office with a corresponding request. The fact is that employers-tax agents annually submit information on the amounts of income tax withheld and transferred to the budget for each employee; it will not be difficult to raise this information on the basis of an official statement of the taxpayer. You can also contact the archive at the place of business of the enterprise with an official request for the provision of the required document.
