Author of the article: Sudakov A.P.
Papers confirming that an individual has a solvent status may be needed when receiving benefits, loans, when visiting a foreign country or when registering an adopted child in a family. However, how to confirm the amount of previously received income if the enterprise where the person worked is closed? Who will issue a certificate if a person is in fact considered unemployed?
Help 2-NDFL
general information
A certificate issued in form 2-NDFL is an official document confirming the level of income of a citizen.
On its basis, the solvency status is determined and a decision is made by the interested party to apply financial or organizational measures to the owner of the document. The certificate is submitted to the authorized bodies as a statement declaring the level of income received by the employee and confirming the correctness of the taxes accrued and paid on him. It can be issued personally to the person whose information is reflected in the document.
How to obtain a 2-NDFL certificate through State Services
Certificate 2-NDFL is a document that displays information about a person’s salary, taxes paid and source of income. Help is required in many areas, so you need to know how to get it. There are several ways to get this paper. The most popular is to contact the employer with a request. It is also possible to obtain only information online through the use of special resources.
Sometimes you need to provide reports from your old place of work. This may be necessary for a pension fund and many other organizations. One option would be to obtain simple information through the Federal Tax Service portal and the taxpayer’s personal account. It is worth finding out in advance whether paper is required or whether it is enough to provide data.
Why is it needed?
Every person of able-bodied status was faced with the need to obtain a document that would confirm his level of profitability. It is required to be presented to the lender when issuing a loan, since the person providing his funds for use prefers to make sure that the borrower will be able to pay off his obligations in the future. The applied interest rate and the term for which the loan is provided may depend on the information displayed in the document.
The certificate will be required when registering a pledge and surety, as well as when an individual applies for tax benefits, compensation payments and alimony. It must be issued when obtaining a visa, and in some situations when applying for a new job. The amount of your income will need to be confirmed during legal proceedings and when calculating pension payments.
Where to get a certificate
The income document is requested by the interested person at the place of his study or work. According to the provisions of legal acts, an individual must submit a written request for the issuance of a certificate, after which the tax agent is obliged to issue it within three days.
The request is written in any form addressed to management in the form of a request. It must reflect specific information about who needs the certificate, for what purposes and for what period. The date the letter was issued and the applicant’s signature are required elements.
In practice, issues regarding the issuance of a certificate are resolved through oral and not recorded negotiations.
Obtaining a certificate from your previous place of work
Information about income and taxes paid on it in the taxpayer’s personal account
When a person is dismissed, in the future period calculated from the date of termination of the employment contract, he may need a certificate of previously received income. The employer cannot refuse to issue it for the period if no more than four years have passed since the date of dismissal. If the organization no longer exists, then the documentary issue is resolved through the tax office.
2-NDFL during reorganization
If the organization was reorganized in the middle of the year, then the procedure for submitting 2-NDFL certificates to the Federal Tax Service will depend on the form of reorganization. Let us recall that the reorganization of LLCs and JSCs can take place in the form of merger, accession, division, separation and transformation (clause 2 of Article 51 of the Law of 02/08/1998 N 14-FZ, clause 2 of Article 15 of the Law of December 26, 1995 N 208 -FZ). First, let's look at those forms of reorganization in which a legal entity ceases its activities.
| Reorganization form | Deadlines for submitting 2-NDFL certificates |
| Merger is the creation of a new organization from 2 or more companies that, as a result of reorganization, cease their activities (clause 1, article 52 of the Law of 02/08/1998 N 14-FZ, clause 1 of article 16 of the Law of December 26, 1995 N 208-FZ ) | Reorganized organizations submit 2-NDFL certificates before the day of state registration of the new legal entity, and the new legal entity - based on the results of the year of reorganization within the generally established period |
| Affiliation is a form of reorganization in which the rights and obligations of one organization (or several) are transferred to another. In this case, the affiliated organization ceases to exist (clause 1, article 53 of the Law dated 02/08/1998 N 14-FZ, clause 1 of article 17 of the Law dated 12/26/1995 N 208-FZ) | The affiliated organization must submit 2-NDFL certificates before the date of entry into the Unified State Register of Legal Entities on the termination of its activities (Letter of the Federal Tax Service dated November 27, 2015 N BS-4-11 / [email protected] ). The organization to which the company has joined submits year-end certificates within the generally established deadline |
| Division involves the transfer of all rights and obligations of the organization to newly created organizations. The “original” organization ceases to exist (clause 1, article 54 of the Law dated 02/08/1998 N 14-FZ, clause 1 of article 18 of the Law dated 12/26/1995 N 208-FZ) | The reorganized organization must submit 2-NDFL certificates before the day of state registration of new legal entities. And new legal entities submit certificates within the generally established deadline |
Read further: How to obtain SNI for an individual via the Internet
Since information on employee income received during the period from the beginning of the year until the reorganization must be provided by the reorganized (“initial”) organization, and on income received during the period from the date of reorganization until the end of the year, a newly created organization or one that has been joined by another legal entity, then at the end of the year the tax office must have at least 2 sets of certificates in form 2-NDFL. And if a larger number of legal entities participated in the reorganization, then more sets.
Now let's talk about other forms of reorganization.
| Reorganization form | Deadlines for submitting 2-NDFL certificates |
| Spin-off is the creation of one or more new organizations to which part of the rights and obligations of the reorganized organization are transferred without cessation of the latter’s activities (clause 1, article 55 of the Law dated 02/08/1998 N 14-FZ, clause 1 of article 19 of the Law dated 12/26/1995 N 208-FZ) | Both the reorganized organization and the newly created ones must submit 2-NDFL certificates within the generally established deadline |
| Transformation is a reorganization: - for an LLC into a company of a different type, a business partnership, a production cooperative; - for a joint-stock company in an LLC or a production cooperative (clause 1, article 56 of the Law dated 02/08/1998 N 14-FZ, clause 1 of article 20 of the Law dated 12/26/1995 N 208-FZ) | The reorganized organization submits 2-NDFL certificates within the generally established period (Letter of the Ministry of Finance dated September 25, 2012 N 03-02-07/1-229) |
Let us note that, regardless of the form of reorganization, the responsibilities of the reorganized organization as a tax agent do not pass to the legal successor (Article 50 of the Tax Code of the Russian Federation). Therefore, the assignee is not required to submit 2-NDFL certificates for her.
Probably every working person has taken out a 2nd personal income tax certificate at least once in their life. This is a mandatory account for banks when applying for a loan, the tax office when receiving deductions, and social services when assigning benefits. The certificate reflects the citizen’s official income and taxes that he paid to the state. As a rule, obtaining a certificate is not a problem, but difficult cases also occur, for example, during the liquidation of an LLC.
Why is a certificate needed and how is it provided?
Certificate 2 of personal income tax contains information about income paid to the employee, tax deductions, as well as taxes withheld and paid to the budget.
The certificate contains details (date of issue and number) and five sections. The first two indicate information about the employee and the tax agent. The third section reflects the tax rate and employee income.
The declaration is issued for one calendar year. Remunerations received by the employee are reflected in the certificate with the assigned income code by month. Section 4 shows general information on tax deductions, section 5 shows general information about income and taxes paid.
As a rule, the following organizations request an income certificate:
- Banks - when applying for a loan;
- tax office - upon receipt of the right to tax deductions and refund of already paid personal income tax;
- social protection - when assigning benefits;
- embassies and consulates of other states - when applying for a visa;
- new employer and other organizations.
Working citizens receive a certificate only from the employer; for this they contact the organization’s accounting department. Official employment in the company is important.
According to the Labor Code, 3 days are allotted for issuing a certificate. An accountant fills out the certificate. The certificate is certified by the signature of the head and the seal of the organization.
Often the need for a certificate arises after dismissal; in this case, a person receives a certificate from his former employer within the time allotted by law - he has no right to refuse to issue a certificate.
Refusal to issue
The employer does not have the right to refuse to issue paper if the applicant is officially employed or was previously on the staff of the enterprise.
A problem with registration may arise if tax payments have not been made for a person. This is typical when the head of the company does not employ the people whose labor he uses, or in the case of an official payment of the minimum wage and additional payments of funds that in fact do not belong to the category of wages, and for this reason contributions are not withheld from them. Labor relations according to this scheme can result in troubles for both participants. The employee will not be able to obtain a truly solvent status, and the employer may be subject to administrative penalties with the imposition of considerable penalties.
If an employer refuses a person’s verbal request for a certificate, he must fill out a corresponding application. If the manager refuses to accept him, a request should be sent by mail with a notification option and a list of attachments. If a currently unemployed, but previously employed citizen needs a certificate for the period in which he officially worked, then the employer does not have the right to refuse to issue a document on his solvency status for the previous period.
Personal income tax certificate
If a person is denied his legal right to receive a document, then he has the right to contact the labor inspectorate. An individual can defend his interests only if there is documentary evidence of attempts to resolve the issue through negotiations. As a result of such actions, the person will receive a certificate, and the company will be fined. Additionally, the labor inspectorate will schedule an unscheduled inspection, during which other violations may be identified.
Where to get a 2-NDFL certificate if you don’t work
Officially unemployed citizens cannot obtain a certificate of income, even with a zero status, if they are not studying and are not registered with the employment center. To obtain paper, students must contact the accounting department of the educational institution.
The law stipulates that people who have lost their jobs can count on government support by registering with the employment center. If you need to obtain papers about the income received, you should contact the accounting department of the exchange, which will issue a certificate with the reflected income in the form of unemployment benefits.
What to pay attention to when applying for 2nd personal income tax
The certificate must be stamped. It is important that the seal is placed in a specially designated place, at the MP mark. The signature of the head of the enterprise or another person authorized to sign such a certificate is written in blue pen with a clear imprint. It is not allowed to cover the signature with a seal.
Personal income tax certificate 2 is issued by the employer; if the company has already been liquidated, the employee will be issued a certificate by the tax office. Tax agents are required to report to the inspectorate. The time frame for obtaining a certificate is the same as for the standard procedure – 3 days.
Where to get a 2-NDFL certificate if the organization is liquidated
When a business entity is liquidated, it is excluded from the list of legal entities and it loses its status as a tax agent. For this reason, the citizen has no one to turn to for help due to the actual absence of the object.
In such a situation, legal acts provide for the execution of papers confirming the solvent status at the inspection department of the Ministry of Taxes and Duties located at the place of registration of the liquidated company.
All financial statements are transferred for four-year storage to the organization, where they are kept until they are transferred to the archive. The interested party must contact the inspectorate with a request, which should reflect the data of the enterprise, clarify that it was liquidated at the time of the application, and also indicate for what period information on income is needed. The application must be accompanied by a copy of the work book, including a page confirming the employee’s length of service at the enterprise from which information is required about the income received.
For what period do organizations submit information upon liquidation or reorganization?
According to the rules, the tax period is a calendar year, what deadlines are provided for the completion of the enterprise. When a company is closed, the legal entity submits personal income tax reports before liquidation.
There are three options for determining the last tax period, and depend on when the company ceased operations:
- Until the end of the calendar year. In this case, the period is considered to be the time from January 1 to the closing date.
- The opening and closing of the company occurred within one year. In this case, the period is less than 12 months. The beginning is the date of opening of the company, the end is the liquidation.
The requirement to provide reporting also applies to entrepreneurs closing an individual entrepreneur (if he is an employer). There are no separate deadlines for this procedure, so the entrepreneur submits 2 personal income taxes, as is customary, before April 1.
Important! You can close an individual entrepreneur only after submitting reports.
How to submit personal income tax during reorganization.
It is important to take into account the type of changes; the following options are possible:
Information is submitted in the usual manner if the reorganization takes place in the form of a spin-off or transformation, since in this case the work of the enterprise does not stop.
Important! The assignee is not required to submit reports for the reorganized company.
