Personal income tax - 4 forms of reporting the main tax of individual entrepreneurs on OSNO

A document such as a 2-NDFL certificate may be required to confirm the total amount of income a person received for the year. However, this document is intended for issuance to employees, not entrepreneurs. But there are exceptions to this rule. In the article we will consider when a 2-NDFL certificate for individual entrepreneurs can be issued and how to issue this document.

If an individual applies to the tax office to receive deductions, then he is required to provide a certificate in form 2-NDFL. In addition, this document is also requested by banking organizations if an individual applies for a regular or mortgage loan. If a person works as an ordinary employee, then he usually does not have any difficulties in providing such a certificate. But what should an entrepreneur do in this case? Who can issue him such a certificate? The answer to this question will depend on how the entrepreneur works (

The individual entrepreneur works only as an entrepreneur

Another situation may arise when a person carries out only entrepreneurial activities and does not work anywhere as an ordinary employee. And he can also contact the bank to get a loan, but not as an individual entrepreneur, but as an ordinary individual. In this case, bank employees will ask him for a certificate of income, like an individual (2-NDFL).

Then the entrepreneur has nowhere to get a 2-NDFL certificate, so he can only provide a certificate in free form. To avoid any additional questions from bank employees, you should clarify in advance which form the document should be provided in. This obligation to draw up and issue a certificate of income in a special form exists only for tax agents. But entrepreneurs calculate and pay taxes on their income to the budget independently.

Important! An entrepreneur cannot issue a 2-NDFL certificate to himself, so he can confirm his income with other documents.

What kind of document you can use to confirm your own income will depend on what type of taxation the entrepreneur is in. As a rule, entrepreneurs on the OSN (general taxation system) or the simplified taxation system (simplified taxation system) can provide copies of income declarations to a bank or other organization upon request. These include a 3-NDFL declaration or a simplified tax declaration. Such documents replace the 2-NDFL certificate for entrepreneurs who do not have employees.

In addition, the following may serve as additional documents confirming the income of an individual entrepreneur:

• Book of income and expenses;
• bank account statements;
• cash receipt orders;
• cash receipts;
• contracts;
• other documents.

Help for individual entrepreneurs with staff

If we are talking about an individual entrepreneur with employees, it is necessary to issue a 2-NDFL using the new certificate form, which has become relevant since 2015.

It consists of the following points:

• New column – correction number (corresponding codes are indicated).
• Provide information about the individual who receives the income.
• Transfer of tax deductions.
• The total amount of wages and taxes paid.
• Updated income and deduction codes.
• Updated codes of documents that prove identity.

The form of a certificate to confirm solvency is filled out according to certain rules - both for an employee of an enterprise and for an individual entrepreneur.

Before choosing a reporting form when registering a business activity, a potential private entrepreneur must decide on the reporting form. At the same time, it is important to remember the potential need to confirm your solvency to develop your business, obtain a bank loan or cooperate with major partners.

The form of a certificate to confirm solvency is filled out according to certain rules - both for an employee of an enterprise and for an individual entrepreneur.

zhazhda.biz

Entrepreneur works for UTII

Separately, we should consider the situation when an entrepreneur works for UTII. In this case, he faces certain difficulties, since he does not have to submit tax information on his income. He pays tax not on his income, but on imputed income. In addition, individual entrepreneurs on imputation do not have to keep a book of income and expenses. The entrepreneur will also not be able to provide a 2-NDFL certificate, since he is exempt from paying tax.

Therefore, to confirm his income, he can provide documents such as a primary document or a cash book . If the bank is not satisfied with these documents, then the only way out of the situation will be to issue a certificate of income in any form, on your own. However, before you issue it, you should find out in what form the certificate should be provided.

To simplify the situation, an entrepreneur can keep a register in which he will note all receipts and expenses. However, it should be taken into account that the register must contain all the required indicators:

• Title of the document;
• full name of the individual entrepreneur;
• the start date of maintaining the register, the end date, as well as the period for which it was compiled;
• grouping accounting objects in chronological or systematic order;
• indication of values ​​and units of measurement;
• names of officials responsible for maintaining this register;
• Full name and signature of the responsible person.

With OSNO and simplified taxation system

Where to get? A certificate confirming the income of an individual entrepreneur can be an income declaration submitted in Form 3-NDFL, with a note indicating its acceptance by the tax authority.

A wise businessman, when filing income tax information, makes several extra copies of the declaration for himself and asks the tax inspector to mark them.

The Federal Tax Service employee usually does not have any questions about this and the entrepreneur does not face any additional payments.

An extra copy of the declaration in form 3-NDFL can become a certificate of income of an individual entrepreneur, both under the OSNO and under the simplified taxation system. If you don’t have one on hand, you can write an application to your tax office with a request to issue an income certificate.

The application is submitted in two copies. One of which, with the incoming number, you keep for yourself. It will be reviewed within a month. Tax authorities can accommodate you and issue such a certificate, since they are not obliged to do so. Therefore, it will not be possible to demand a certificate of income from them.

An individual entrepreneur operating under a simplified taxation system can also issue an income certificate based on entries in the Income and Expense Accounting Book.

It provides the information necessary to determine income. In this case, certified copies of the required pages are attached to the certificate. The certificate itself is written in the form proposed by the institution where it is required and certified by the individual entrepreneur’s accountant.

Sample certificate of income of an individual entrepreneur for applying for a visa.

Until now, the issue of official confirmation of individual entrepreneurs’ income has not been resolved at the legislative level. Results An individual entrepreneur may need a certificate confirming his income for government agencies, financial institutions and the customs service to confirm his income. Difficulties with obtaining a certificate in form 2-NDFL do not arise only for individual entrepreneurs who combine entrepreneurship with hired work.

Individuals working for OSNO and the simplified tax system can issue a certificate for themselves in free form (or on the form established by the requesting authority). But individual entrepreneurs on UTII have difficulty confirming their actual income. The problem is systemic, because entrepreneurs on a single tax pay it in the established amount, regardless of the amount of their income, therefore, in principle, they are not required to count their income.

Having decided that in some cases an individual entrepreneur still needs to pay tax, he needs to report the amounts paid and calculated to the regulatory authorities. 3-NDFL for individual entrepreneurs is a reporting form for such purposes.

The form of the mentioned declaration for entrepreneurs is exactly the same as for other categories of individuals. However, the difficulty arises with what income should be shown in 3-NDFL for an individual entrepreneur: received from business activities and personal income of an individual or only personal income?

3-NDFL for individual entrepreneurs on the simplified tax system is required only in circumstances where the businessman received income from sources not related to business functions, for example, when selling private real estate or a vehicle.

The article “3-NDFL Declaration for Individual Entrepreneurs: Features of Completing” will tell you in which cases an individual entrepreneur should fill out a report, and will also draw attention to cases in which a zero declaration is filled out.

You will learn about the rules for its preparation, as well as the deadlines for submission and responsibility for failure to submit the report.

In the 3-NDFL declaration of an individual entrepreneur, in addition to reflecting the amount of income received, you can also show tax deductions, if any. An individual entrepreneur can take advantage of the tax deduction under the same conditions as any other individual, but with some reservations.

What an individual entrepreneur should pay attention to if he decides to take advantage of such a deduction is discussed in the article “Tax deduction when buying an apartment for individual entrepreneurs (nuances).”

It should be noted that with the introduction of a trade tax, individual entrepreneurs have the opportunity to reduce their tax base for personal income tax. In this case, it is necessary to take into account one feature, which determines when it is possible to do this and when it is not.

An individual entrepreneur who uses a simplified taxation system is not a payer of personal income tax in terms of profits from commercial activities within the framework of the statistics codes assigned to him in the Unified State Register of Individual Entrepreneurs. But life, especially in business, is always much more diverse than the once selected list of codes.

Even in everyday life, there are many interaction options in which an entrepreneur acts as an individual. A simplified tax accounting system works for an individual entrepreneur as the main indicator of his success. But a businessman can also receive material benefits from placing earned money in deposits (if the interest exceeds the refinancing rate of the Bank of Russia and 5% in rubles or 9% in foreign currencies) or by raising money that can go both to business and for personal needs (if an investor was found who lent money at a rate lower than 2/3 of the refinancing rate, or lower than 9% in foreign money).

There are no individual entrepreneurs in any tax system who do not believe in their luck. The stronger this faith, the more likely it is to receive a lucky ticket or an unexpected gift, which have a significant price in terms of domestic rubles. Luck in material terms is taken into account as income received by an individual, and imposes on the lucky person the obligation to tell the tax office about it and share the profit with the state.

An entrepreneur who receives remuneration from foreign sources will also be required to pay personal income tax. If an entrepreneur has a stake in the form of securities or shares in public companies, then he must also pay tax to the budget on dividends paid based on the results of his activities.

There are situations when the tax was not paid in a timely manner from income, the source of which was mistakenly considered to be entrepreneurial activity. Such rewards also oblige the businessman to report them as an ordinary citizen of the country.

If it is necessary to fill out and submit personal income tax reports, the entrepreneur must submit and send a package of documents in a convenient way for him to the tax service department no later than April 30 of the year following the reporting year, and transfer the amount of payment for personal income tax before July 15 of the same year to the budget .

1. A 2-NDFL certificate for an individual entrepreneur using the simplified tax system can be provided at his request by the organization where he received income as an employee.
2. This certificate is included in the full package of documents for the entrepreneur’s reporting to the fiscal authorities on income from activities outside the business.
3. An exhaustive list of possible items of income of an entrepreneur, which he needs to report at the personal income tax rate (13%), is given in Art. 228 of the Tax Code.
4. To those listed above, it is worth adding a mention of income from transactions of sale of property that is not used in business and belongs under the right of ownership to an individual.

Help 2-NDFL for individual entrepreneurs

Individual entrepreneur with employees

A businessman with employees submits reports on the same basis as legal entities. Therefore, an employee, if necessary to confirm his earnings, can request a 2nd personal income tax certificate from the individual entrepreneur. The information is filled out on the prescribed form, according to the general requirements for tax agents.

The document consists of five sections and contains the following information:

1. Information about the tax agent. Here you indicate the name of the employer, tax identification number, checkpoint (the individual entrepreneur does not have one), OKTMO and telephone number.
2. Employee data – full name, tax identification number, date of birth, citizenship, identity document, taxpayer status.
3. Rewards received by the employee during the year. They are reflected by income codes and months.
4. Amounts and types of tax deductions (except for professional payments, they are shown in the third section).
5. Generalized indicators on income and personal income tax.

The certificate is certified by the signature of the entrepreneur and his seal (if any).

Filling example:

1. Information about the tax agent. Here you indicate the name of the employer, tax identification number, checkpoint (the individual entrepreneur does not have one), OKTMO and telephone number.
2. Employee data - full name, tax identification number, date of birth, citizenship, identity document, taxpayer status.
3. Rewards received by the employee during the year. They are reflected by income codes and months.
4. Amounts and types of tax deductions (except for professional payments, they are shown in the third section).
5. Generalized indicators on income and personal income tax.

Tax deduction when purchasing an individual entrepreneur apartment

One of the documents that is provided when applying for a tax deduction when purchasing an apartment is a 2-NDFL income certificate. An entrepreneur has the right to purchase an apartment as an individual entrepreneur or as an individual. The last option will be the most optimal, since in this case the person receives the following rights:

• receive a deduction from the costs of purchasing an apartment;
• in the case of selling an apartment, deduct the expenses spent on its purchase, regardless of the tax period, in full.

An entrepreneur will be able to receive a property deduction when purchasing an apartment in the following cases:

1. The apartment was purchased at our own expense. To purchase an apartment, a person must use his own income, including income from business activities. In this case, it will not matter what taxation system the individual entrepreneur is on.
2. An individual must have income from which personal income tax is withheld (13%). Due to this, he will be given a tax deduction. Income can be presented as revenue from business activities if the entrepreneur applies the OSN. If he pays tax according to the simplified tax system and UTII, then he will already need to have other income subject to personal income tax. For example, it could be:

• wages other than business activities;
• GPA payments;
• income from winnings, renting out property as an individual.

Important! If there is no income subject to personal income tax at a rate of 13%, then the entrepreneur’s wife has the right to use the deduction for acquired property.

Distinctive feature

1. In the case where an entrepreneur employs hired personnel, he is obliged to put a special stamp to certify official documents.
2. The stamp can only be placed in a special column. Please pay attention to the fact that if you put a stamp in such a way that it begins to cover other data in the certificate, this may become a reason for the document to be rejected for consideration by government agencies.

Do not forget to write down the full information about the individual entrepreneur and sign with a transcript.

Where can I get a certificate of income of an individual entrepreneur? We can say that an individual entrepreneur is his own director. He counts his income, reports on it and pays taxes. To confirm the income of an individual entrepreneur, form 2-NDFL, which reflects information about the income of an employee, is not suitable.

If an entrepreneur, in parallel with his business, also has an official job, then he can safely apply for a certificate form for individual entrepreneur 2 personal income tax from his employer. How can an individual entrepreneur make 2 personal income taxes? Since an individual entrepreneur acts as a tax agent in relation to his hired employees, it is he who, if necessary, will have to issue 2 personal income taxes for individual entrepreneurs. The form of such a certificate will be exactly the same as that issued by an employer that has the status of a legal entity.

The income certificate form is approved by the Federal Tax Service of the Russian Federation and is the only document that actually confirms the official income of an individual. If an entrepreneur has an accountant on staff, then, of course, this specialist will be responsible for preparing all documents related to employee income.

Answers to common questions

Question: What should an entrepreneur who uses PSN or Unified Agricultural Tax do? Can he count on receiving a tax deduction when buying an apartment?

Answer: No, the use of tax regimes such as a patent or unified agricultural tax exempts an entrepreneur from paying income tax. This means that an entrepreneur will not be able to receive a tax deduction when buying an apartment. Such a right arises only when an entrepreneur has income subject to income tax at a rate of 13% as an individual. Also, the wife of an individual entrepreneur can take advantage of the right to deduction, and she must also have income subject to personal income tax.

Who issues

How to get a 2-NDFL certificate? You can request this important document at your place of work or study. The employer, de facto and de jure acting as a tax agent, is obliged to issue a certificate upon the written request of the employee within three days (Article 62 of the Labor Code). The request is written in free form in the form of a request. It should contain the following data:

• FULL NAME. employee and his passport details;
• address – registration and actual;
• personal account;
• a valid telephone number for contact.

At the bottom of the page, the date is placed in the left corner, and the signature and transcript are in the right corner.