How long is the 2nd personal income tax certificate valid? Terms and features of issuance

How long is a 2-NDFL certificate valid?

Tax agents (meaning firms, enterprises, individual entrepreneurs paying income to individuals) must, upon receipt of an application from a taxpayer (tax agent employee), issue him a reference calculation of 2-NDFL (clause 3 of Article 230 of the Tax Code of the Russian Federation) for any period, prior to the application date.
The current 2-NDFL form for 2021 can be downloaded here.

A sample application for issuing a 2-NDFL certificate can be downloaded from ConsultantPlus. To do this, sign up for trial demo access to the K+ system. It's free.

And although the validity period of the 2-NDFL certificate is not limited, its contents and date must correspond to the purposes for which it is taken by the employee. So, 2-NDFL is sometimes needed:

to prepare the 3-NDFL declaration;
when applying for a loan.

Let's see how long 2-NDFL is valid in these cases.

What it is?

Certificate 2 Personal income tax is a financial document. Its formula is approved by law. The main purpose of the paper is to confirm a citizen’s income for a certain period. Today, there is a whole list of accounting and reporting programs that allow you to automatically generate 2 personal income taxes. The document contains data for each month during the reporting period. The paper has a summary part. It records the amount of total profit and the amount of deductions.

The information is not only for informational purposes. It also contains tax content. The document confirms not only the fact of accrual, but also allows you to get an idea of the amount of deductions written off in favor of the state and the amount of benefits. Regardless of how the document was drawn up, the information in the certificate is always identical. For a document to be considered valid, it must contain the following information:

the name of the organization in which the recipient of the certificate works;
Company details;
information about the employee;
the amount of monthly income;
the amount of tax deductions;
total amounts of accruals and deductions.

Typically, the organization's accountant is responsible for filling out the paperwork. In some situations, the responsibility may be assigned to another person with appropriate authority. The document must bear the signature of the manager and the company seal. If the details are missing, the certificate is considered invalid.

Validity and expiration date of the 2-NDFL certificate for the tax office

Let's move on to the question “How long is the 2-NDFL certificate valid for the Federal Tax Service?” When the year ends, an individual, based on the rule established by law (Article 229 of the Tax Code of the Russian Federation) or by personal expression of will, sends a 3-NDFL declaration to the tax authorities. Figures relating to income are transferred to it from 2-NDFL.

Although, as we have already figured out, there is no validity period for 2-NDFL certificates, the taxpayer is strongly recommended to check whether he has missed the time to contact the tax authority on an issue for which resolution is necessary, including the information presented in 2-NDFL . Most often, individual taxpayers go to the tax office in order to return previously transferred personal income tax from the budget. At the same time, the deadline for tax refund is 3 years (Clause 7, Article 78 of the Tax Code of the Russian Federation).

ATTENTION! Users of their personal account on the website of the Federal Tax Service of Russia have the opportunity to download Certificates to their computer using this service. It is necessary to take into account that tax agents submit information about an individual’s income for the past calendar year to the tax authority no later than March 1 of the following year. That is, the 2-NDFL certificate for 2021 can be available in your personal account no later than 03/01/2021.

Next, we will consider how long a 2-NDFL certificate is valid for a bank.

How long is a tax certificate valid?

The Tax Service uses this type of certificate as an important reporting document. It is the employer's responsibility to provide this document in a timely manner. It is worth remembering that all the data entered in 2 personal income tax is used to fill out a declaration, which is also submitted to the tax authority.

Therefore, regarding the certificate for the NSF, it is valid within the period within which the reports must be submitted. Moreover, for the tax authority, it does not matter in what period the document was issued, the main thing is that it shows the income for the declared period.

Important! Valid 2 personal income tax for the tax authority in 2021 until April 1 (deadline for filing returns). Moreover, it can be issued from January 1, 2021.

Validity period and deadline for submitting the 2-NDFL certificate for the bank

It is extremely common for credit institutions to request the calculation of 2-personal income tax (when citizens contact them to borrow money for various needs).

The validity period of a 2-NDFL certificate for a bank will be determined by its requirements for the period of confirmation of earnings and/or the date of its preparation, which may vary in each individual case depending not only on the credit institution, but also on the characteristics of the loan product claimed by the potential borrower .

As for the deadline for submitting 2-NDFL to the bank, it is determined by the time limits for transferring to the bank all the documents necessary to consider the request to receive borrowed funds.

Read about banks checking the 2-NDFL certificate for a loan here.

Help for banking organizations

Despite the absence of a validity period for the certificate in the legislation, when applying for a loan, banks have the right to make their own requirements for the date of the certificate. This issue is subject to the bank’s internal regulations. The certificate confirms the client’s solvency, so the document is examined especially carefully. In large banks, the certificate itself is checked for fraud, and the income data is compared with the company’s reporting data. When ordering a certificate at work, you must ensure that it is free of errors, otherwise the bank may refuse to receive a loan.

In practice, most banks set a 30-day validity period for the 2-NDFL certificate. That is, if an organization issued a document on March 1, the certificate must be submitted to the bank before March 30. There are some credit institutions that shorten this period and inform the client about it. The term set by the bank may also depend on the characteristics of the loan that the person is applying for. When contacting the bank, these requirements are explained - for what period the certificate is required and how long it will be valid. Typically, the bank needs data for 6 or 12 months, but the longer the period of income is demonstrated, the higher the chances of receiving a positive response on the loan.

Despite the absence of a validity period for the certificate in the legislation, when applying for a loan, banks have the right to make their own requirements for the date of the certificate

In some cases, there is no need for a 2-NDFL certificate - when a potential borrower receives a salary on a card from the same bank. This does not apply to a mortgage; due to the large amount, you will still need a certificate of income to obtain it. If the loan amount is small (less than 100,000 rubles), some banks exclude the 2-NDFL certificate from the list of required documents. The decision is made based on other criteria - the presence or absence of other debt obligations and data from the Credit History Bureau.

Deadline for issuing certificate 2-NDFL

The law does not directly say how quickly this paper is issued by the tax agent. But there is Art. 62 of the Labor Code of the Russian Federation, which limits the time for an enterprise to prepare documents for its employee at the latter’s request to 3 days, including the period for issuing a 2-NDFL certificate. Thus, if an employee has submitted an application for registration of 2-NDFL, it is within this period that it should be done and given to him.

Read more about the procedure for issuing a 2-NDFL certificate to an employee here.

For information about who can endorse the 2-NDFL, see the material “Who has the right to sign a 2-NDFL certificate?” .

What are the consequences of not issuing a 2-NDFL certificate at the employee’s request, read in the article “The employee was not issued a 2-NDFL certificate? Wait for the trial .

Validity period depending on the place of provision

If a citizen wants to find out the validity period of a document, he should familiarize himself with typical situations that may require issuing a 2nd personal income tax certificate. Timely analysis of information will avoid the need to re-receive paper due to the end of their use period.

To obtain a loan

The need to provide a personal income tax certificate 2 most often arises when applying for a loan. Most banks do not provide funds unless the citizen confirms the amount of monthly income. The presence of a document allows the lender to reduce risks and increases the guarantee that a person will timely pay for their obligations. Analysis of the document allows the company to identify the real income of the loan applicant.

If a person needs a personal income tax certificate 2 to submit to a bank, it is considered valid for 30 days from the date of issue. If the period is exceeded, credit institutions will reject the application and require the paper to be reissued. This occurs due to the fact that the company is deprived of the opportunity to identify the real income of the borrower.

Documentation requirements may vary depending on what type of banking service a citizen wants to receive. So, if you plan to take out a mortgage, the requirements are much stricter. Certificate 2 of personal income tax is considered valid within 10 days from the date of its receipt. This document is not always necessary to apply for a loan. In a number of situations, the company will agree to accept a document drawn up according to the form of the potential borrower’s employer. Firms are more loyal to individuals who want to receive:

microloan;
loan for the purchase of goods;
express loan;
secured loan.

To find out the exact requirements for the certificate, a citizen must contact the selected organization.

For the visa

If a visa is issued, the embassy in some countries requests a certificate 2 of personal income tax. The validity period of the document in this case directly depends on the established operating procedures of the embassy of the selected country. Typically, representatives of visa issuing institutions will agree to review the paper that was received no later than 10-30 calendar days. The document must reflect information about income for the last six months.

For the Federal Tax Service

When the reporting period ends, tax agents are required to provide reports that were completed in Form 2 of personal income tax. In this case, the documentation is accompanied by information about the income tax paid by the organization’s employees. Certificate 2 of personal income tax in this case can be provided in standard paper form or on electronic media. The shelf life of such paper is unlimited. The tax service will agree to accept the document even if it was issued much earlier than the application to the department of the state body.

Results

The 2-NDFL certificate does not have a validity period, but it does have a deadline for its submission by the employer to the tax authorities and a deadline for issuing it to the employee. The employer is obliged to issue a 2-NDFL certificate to the employee within 3 working days. In addition to the employer, a 2-NDFL certificate for previous tax periods can be requested from the INFS.

Read more about this in the material .

Sources:

tax code of the Russian Federation
labor Code

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Validity period for social protection

To receive benefits for a low-income family, you must contact the multifunctional center. To receive social security, you must also provide a 2nd personal income tax certificate. Despite the fact that there is no specific period during which this document is valid, government agencies require the provision of paper that was issued within 30 days.

Important! If the certificate was issued several months ago, then if it is presented to the social security authorities, such a document will be considered illegal.

Where is it usually provided?

In most cases, a certificate in form 2-NDFL is requested by banks and other credit organizations. The data reflected in the document allows you to make a positive or negative decision on the issue of granting a loan.

https://youtu.be/https://www.youtube.com/watch?v=x53REcKxEq0

For large amounts of lending , in particular mortgages, the provision of a tax certificate of income is a fundamental and mandatory condition for concluding a loan agreement.

In addition to credit institutions, a unified form of certificate can be requested by:

Federal Tax Service for calculating tax deductions.
Pension Fund when assigning and calculating pensions.
Guardianship authorities for the adoption of children.
Social protection authorities for processing benefits for low-income citizens.
Judicial authorities to approve the legality and calculation of alimony amounts.
TsN for assigning and establishing the amount of unemployment benefits.
Embassy when applying for a visa.

In addition, the need for a 2-NDFL certificate arises when:

3-NDFL reporting is filled out
a former employee gets a new job.

For tax deductions

Articles 218 – 220 of the Tax Code of the Russian Federation regulate the receipt of social, property and standard deductions when submitting a completed form 3-NDFL to the Federal Tax Service. And in this case, the validity period of 2-NDFL will be quite long and will be three years. Again, let's look at what has been said with an example.

EXAMPLE In 2021, Katyshev applied to the tax authority with an application for a property deduction and asks to issue it for 2012. However, according to paragraph 7 of Article 78 of the Tax Code, this will no longer be possible, since the three-year period has expired. In this case, the citizen will be denied the deduction.

General rules

In order for the validity period of personal income tax certificate 2 and its information to be up-to-date, you should adhere to several rules for ordering it, namely:

Place an order a short time before the expected situation where it will be needed. As a rule, people plan their actions a little in advance, which means there will be enough time to take this document to the accounting department of their work. Basically, such a document is completed in three working days, and if the work computer is equipped with a special program, then its preparation and issuance will take approximately 20-30 minutes.
When receiving information, it is important to check all figures, as there may be errors in them. This threatens certain problems, for example, when issuing a loan, the information will be checked by the bank and then there are 3 scenarios:

the loan will not be approved, since the information from the Pension Fund, through which the salary compliance is checked, will not correspond to the information from the submitted paper;
the approved loan, if information about the false information is found out later, can be claimed early;
If the payment schedule is violated, information verification will be carried out without fail, and such a moment may provoke the lender to contact law enforcement agencies about fraud on the part of the borrower.

Although the validity period of an individual’s income certificate is a very important parameter, it is much more important to check the information contained in the issued document, since this can lead to undesirable consequences.

Information content of the 2-NFDL certificate

This document is considered quite voluminous in terms of completeness of data, since it provides the following facts:

information about the employer;
the amount of the employee's monthly income;
information about tax deductions with codes.

It also shows the total amount of profits, deductions and taxes withheld.

A tax resident may need a certificate in several situations:

obtaining a loan or tax deductions;
hiring for a new job;
submitting documents to obtain a visa;
drawing up an application for benefits for the unemployed.

There are many circumstances in which this document may be needed - it is required when applying to almost all official bodies.

Help 2-NDFL: sample filling
Our article presents material that will help in filling out form 2-NDFL in 2021. Let's consider what to indicate in the certificate, as well as what mistakes are most often made when filling it out.

Receipt procedure

The law does not provide for rules regulating the question of how long a 2-NDFL certificate is valid for a loan. In fact, by receiving such paper from employers' accounting departments, people can use it years or months later. For example, if in the future an employee will have to prove some circumstances with facts that are related to financial condition and earnings, this document can be provided to the court.

Similar situations may arise in a dispute related to the division of property, alimony obligations, debt collection, and so on. At the same time, credit institutions with tax authorities can, on their own initiative, establish their own rules for calculating the period of validity of a profit certificate, which a person is forced to obey.

How to get it from your employer

To obtain an extract, the employee must contact the employer with a corresponding application drawn up in any form. It indicates the necessary details of the employee and the tax agent. For those who are interested in how long it takes to prepare a 2-NDFL certificate, we answer: the employer is obliged to issue it within three days. If he violates this rule, it is recommended to send the application by a valuable letter with an inventory of the contents and notification of receipt. If within three days from the date of receipt of the letter the employer has not issued the document, the employee has the right to file a complaint with the labor inspectorate. Please note that not only officially employed citizens receive this paper, but also those who quit their job no more than three years ago.

Through the tax office

An income certificate can be ordered through the Federal Tax Service website, in the taxpayer’s personal account (section “Individual income tax, insurance premiums”, tab “Information on certificates in form 2-NDFL”). And this is not just data, but an official electronic document. That is, a file in PDF or XML format, certified by an electronic signature of the tax service. Such a certificate can be presented at the place of request on a flash drive, sent by email, etc. But if printed on paper, then such 2NDFL loses its validity.

What are the differences and advantages

In both the first and second cases, the document is issued in the approved form. It is provided for by order of the tax service. Failure to comply with this form (we are talking about a certificate from the accounting department) may be the reason for refusal to accept the certificate at the place where it was requested.

The tax document summarizes all income data from all employers and sources. But from the employer you can obtain data that is recorded only by this employer. To get the whole picture, you need to take certificates from all employers (if more than one had the job). This is a plus of information about the tax service.

In accounting, information can be taken for any past period without delay. The Federal Tax Service issues information late. That is, for the past year, data appears in your personal account no earlier than the middle of next year. This is the disadvantage of contacting a tax office.