Do banks check 2-NDFL certificates through the tax office? What is the liability for counterfeiting?

Who is required to provide the Certificate When to submit the Certificate For whom the Certificate must be provided Reporting period and date of submission of information Certificate for husband/wife If it is not possible to provide the Certificate Regulatory framework

Civil servants have their own list of privileges and responsibilities. One of the responsibilities is the annual provision of a Certificate of income, expenses, property and property-related obligations . This is a special form in which summary information about all movements of funds in accounts is entered.

This certificate is often called a declaration for civil servants. This name is essentially incorrect, so we recommend using the legal wording.

The certificate of income and expenses is carefully checked, and if errors or inconsistencies are found, an internal audit is assigned.

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Who is required to provide the Certificate?

Civil service employees whose powers involve providing such information:

Persons holding a government position in the Russian Federation, a subject of the Russian Federation, or a municipal position on a permanent basis.
State and municipal employees in positions included in the lists of regulatory legal acts of the Russian Federation.
Employees of state corporations, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, as well as organizations created by the Russian Federation on the basis of federal laws. Appointment to these positions and dismissal from them are made by the President of the Russian Federation or the Government of the Russian Federation. In addition, these are positions included in the lists established by regulations of funds and local regulations of organizations.
Employees of organizations created to perform tasks assigned to federal government bodies, filling individual positions on the basis of an employment contract in these organizations, included in the lists established by federal government bodies.

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Citizens applying for replacement:

Government position of the Russian Federation, subject of the Russian Federation, municipal position.
Any civil service position.
Municipal service positions included in the lists established by regulatory legal acts of the Russian Federation.
Positions in state corporations, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, as well as organizations created by the Russian Federation on the basis of federal laws. Appointment to these positions and dismissal from them are made by the President of the Russian Federation or the Government of the Russian Federation. In addition, these are positions included in the lists established by regulations of funds and local regulations of organizations.
A separate position on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies, included in the lists established by federal government bodies.

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When should I submit a Certificate of Income and Expenses?

Citizens applying for civil servant positions . Provide information before appointment, when submitting documents.

Civil servants . Provide information annually:

no later than April 1 of the year following the reporting year. This applies to the positions of the President of the Russian Federation, members of the Government of the Russian Federation, Secretary of the Security Council of the Russian Federation, federal civil servants of the Administration of the President of the Russian Federation;
no later than April 30 of the year following the reporting year. This applies to the positions of federal civil servants, employees of the Central Bank of the Russian Federation, employees of the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund, state corporations and other organizations created on the basis of federal laws, organizations created to carry out the tasks assigned to federal government bodies.

A civil servant can provide information at any time, starting from January 1 of the year following the reporting year.

You should not delay submitting information until the last month, especially if you are planning a vacation or business trip.

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Help 2-NDFL: changes in 2020

Order No. ММВ-7-11/ [email protected] was approved in 2021 and began to apply on January 1, 2021. The Federal Tax Service did not make any changes to it during 2019, but made clarifications for those tax agents who in 2021 will file 2-NDFL and 6-NDFL reports in relation to liquidated separate divisions.

The main points that have changed in comparison with the canceled standards of 2015:

form of the form and composition of sections - instead of 5 sections, only 3 were left in the document, and the monthly salary breakdown is given in a separate appendix;
deadlines for submission - from 2021, the period for submitting reports to the employer has been reduced; tax authorities must receive information for the year before March 1 of the following year, Art. 230 NK;
“paper” certificates in 2021 can only be submitted by those employers who have filled out data for no more than 10 people (this does not mean the average, but the total number of employees - dismissed and hired should be no more than 10 people per year).

Reporting period and reporting date for submission of information

The citizen provides:

information about your income, the income of your spouse and minor children received for the calendar year (from January 1 to December 31) preceding the year of filing documents;
information about the property owned by him, his wife (husband) and minor children, and about property obligations as of the first day of the month preceding the month of filing documents (as of the reporting date).

The civil servant provides annually:

information about your income and expenses, income and expenses of your spouse and minor children received for the calendar (reporting) year (from January 1 to December 31) preceding the year of submission of information;
information about the property owned by him, his wife (husband) and minor children, and about property obligations as of the end of the reporting period (December 31 of the year preceding the year of presentation of information).

A civil servant must submit a Certificate if, as of December 31 of the reporting year:

the position he filled was included in the corresponding list of positions, and the employee himself filled the specified position;
the position he temporarily filled was included in the corresponding list of positions.

A civil servant does not provide information if he is appointed to a position included in the relevant list of positions, or temporarily fills the specified position after December 31 of the reporting year.

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Who files the declarations

Declarations of income and assets are submitted annually, no later than April 1, by civil servants and other public officials within the framework of the civil service legislation and the anti-corruption law. Information is also submitted regarding their family members: spouse and minor children. The declarations indicate data for the previous year: information on income and expenses, ownership of transport and real estate, shares and property obligations.

If there is no objective opportunity to provide a Certificate

If there are objective reasons why you cannot provide a Certificate of income, expenses, property and property-related obligations, you should write a statement based on:

Paragraph 3 of subparagraph “b” of paragraph 1 of the Regulations on the procedure for consideration by the Presidium of the Council under the President of the Russian Federation for Anti-Corruption of issues relating to compliance with the requirements for official (official) conduct of persons holding public positions of the Russian Federation and certain positions of the federal public service, and the resolution of conflicts of interest , as well as some appeals from citizens”, approved by Decree of the President of the Russian Federation of February 25, 2011 No. 233 “On some issues of organizing the activities of the Presidium of the Council under the President of the Russian Federation for Anti-Corruption”,
Paragraph 3 of subparagraph “b” of paragraph 16 of the Regulations on commissions for compliance with requirements for official conduct of federal civil servants and the resolution of conflicts of interest, approved by Decree of the President of the Russian Federation of July 1, 2010 No. 821.

The application must be written and sent in advance, before the deadline for submitting the Certificate.

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The tax office has started issuing income certificates online

It has become easier for Russians to get a loan on favorable terms. Now you can request a 2-NDFL income certificate in your personal account on the website of the Federal Tax Service (FTS), and then transfer it to the bank via the Internet. Chairman of the National Financial Market Council Andrei Emelin told Izvestia about this. According to him, the Federal Tax Service has already provided such an opportunity as part of a pilot project launched with the Ministry of Finance and the Ministry of Telecom and Mass Communications. Banks will receive full access to information on the incomes of Russians in February 2021, he specified. Experts believe that the innovation will help reduce loan rates. Analysts noted that today not all citizens have personal accounts on the government services portal, which are planned to be used for banks to receive 2-NDFL certificates.

A bill on added income tax will be submitted to the government

It was decided to leave many controversial issues outside the scope of the document.

As Izvestia reported in July, the Federal Tax Service planned to provide Russians with the opportunity to receive 2-NDFL certificates for transfer to banks as part of a pilot project. Several dozen credit institutions participate in it. The Tax Service recently provided such an opportunity, Chairman of the National Financial Market Council Andrei Emelin, who oversees banks’ participation in the project, told Izvestia. The scheme for obtaining tax certificates differs from the one already used by banks when interacting with the Pension Fund. In order to maintain tax confidentiality, the borrower sends a request to the Federal Tax Service to receive 2-NDFL through his personal account on the department’s website. According to Andrey Emelin, at the first stage, the received data will be saved on the client’s personal computer: the file will be sent in PDF format, it will have an electronic signature of the Federal Tax Service. The client can send the certificate to the bank independently by e-mail.

“Updating your personal account allows you to send a 2-NDFL certificate in electronic form,” confirmed the press service of the Federal Tax Service.

When you click on the “Upload with electronic signature” link in the “Income Tax and Insurance Contributions” section, a zip archive containing files in .xml, .p7s and .pdf formats is downloaded to a user-specified folder. The electronic signature in the 2-NDFL certificate in .pdf format is built directly into the document, and for the certificate in .xml format it is a separate .p7s file. If necessary, the authenticity of both types of electronic signature can be verified. You can connect to your personal account on the Federal Tax Service website using your login and password in person at any Federal Tax Service inspectorate, except specialized ones, regardless of the place of registration. You can also access your account on the tax website using an enhanced qualified electronic signature or an account on the government services portal, confirmed in person.

The pilot project should be completed by February 1, 2021, Andrey Emelin specified. After this, citizens’ personal accounts on the Federal Tax Service website will be integrated with their personal accounts on the public services portal. The borrower will submit a loan application to the bank and fill out a request for information about his income on the Federal Tax Service website. The received response with the electronic signature of the Federal Tax Service will be automatically sent from the citizen’s personal account on the department’s website to his personal account on the government services portal, and from there, also automatically, to the bank.

“For banks, the innovation is another opportunity to check the accuracy of information about the client, which should affect the quality of the loan portfolio,” commented the press service of the Ministry of Finance.

The Central Bank did not respond to Izvestia’s request. In the summer, when the new scheme was talked about as a pilot project, the Central Bank supported the innovation. Then the press service of the regulator told Izvestia that the introduction of this mechanism will reduce the costs of both the bank and the client for processing and issuing borrowed funds, and will increase the speed of decision-making on issuing a loan. The Central Bank emphasized that borrowers will no longer need to obtain a certificate on their own and bring it to the bank in paper form.

“The retail business of VTB Bank is taking part in the pilot project,” said the VTB press service. — It is important for us to obtain information about clients’ income from the Federal Tax Service. This will stimulate the market and also simplify the procedure for clients to obtain a loan: there will be no need to take a certificate from the employer - the bank will receive data on income directly from the Federal Tax Service.

According to Yaroslav Poleshchuk, director of the retail credit risk department at B&N Bank, for borrowers who have provided documents under the new scheme, a product with a lower rate may be available in the future.

“The innovation will lead to a reduction in the risk premium included in the interest rate on the loan, including through the prompt identification by banks of applications with signs of fraud associated with the provision of false information about income,” agrees Igor Alekseev, director of bank ratings at Expert RA.

According to him, for borrowers with “white” salaries, providing certificates through the government services portal can save time on collecting documents.

Now, according to the Ministry of Telecom and Mass Communications, 60 million people are registered on the government services portal.

The innovation is beneficial for both banks and borrowers. Clients who provide the bank with 2-NDFL under the new scheme can count on a reduction in the loan rate by several percentage points. Banks, by selecting only reliable borrowers at the loan application stage, will be able to improve the quality of the loan portfolio. The Federal Tax Service will increase the number of users of the “Personal Account” service and other tax services, and the Ministry of Telecom and Mass Communications will increase the number of users of the public services portal.