Certificate 2-NDFL or according to the bank form - which is more profitable when obtaining a loan?

What is an income certificate

An income certificate is a special document from which the bank can see the salary of a potential loan recipient in order to assess his solvency.

Credit institutions ask to provide it when applying for any type of loan (mortgage, consumer, car loan), credit cards, debit cards with overdraft. Some lenders do not require proof of solvency if the loan amount is small. In other cases, failure to provide a document is fraught with refusal to issue a loan, an increase in the interest rate, and collateral requirements.

08.05.2020

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The main document for confirming income is Form 2-NDFL, developed by the tax service. Its purpose is to show the monthly calculation of income tax on all types of employee earnings, the amounts of personal income tax transferred to the budget and the deductions made. Among this information, the lender only needs salary information.

Not all employers can provide their employees with a 2-NDFL certificate. In order not to lose customers, credit organizations have developed an alternative option - a bank certificate of income.

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The document form can be downloaded from the website or taken from the nearest bank branch. It looks simpler than 2-NDFL, because the credit institution is not interested in tax information. Each lender has its own form to fill out. It is not legally enshrined anywhere.

The income document is valid from 14 to 30 days, so fill it out last, when the main package of documents (especially for the mortgage) is already ready. If you submit an application to different organizations, you will have to prepare several options for each lender separately.

What form of certificate does Sberbank offer?

The certificate requested, for example, by Sberbank, contains:

• the name of the Sberbank branch to which this document is intended;
• information about the employer, containing, in addition to the name and TIN, information about the OGRN, bank details, telephone numbers of the personnel department and accounting department;
• information about the employee, such as the start date of his work with the employer who issued the certificate and his position;
• information on income not specifically by month, but their average monthly value, and also the monthly average should show the total number of deductions and information about their types.

Such a certificate requires not 1 signature, as in certificate 2-NDFL, but 2: the head of the employer and the chief accountant.

Reasons for issuing a certificate instead of 2-NDFL

The main reasons for issuing a bank form instead of a tax form:

1. The so-called “gray” salary, when the company officially shows only part of the employee’s earnings to the tax service, and gives the rest in an envelope. In this case, there is a high probability that the manager will be afraid to show real numbers and refuse to sign the paper.
2. The company's head office is located in another city. Most often, the accounting department is also there. It is easier for an employee to fill out a banking form and have it signed by the branch manager than to send a request to another city and wait for the finished document by mail.
3. Work under an employment contract. In fact, another type of salary in an envelope. The manager did not register the employee as a staff member, but entered into an agreement with him. No documents are prepared for the tax service, but for the creditor the employee has cash receipts, and the employer is ready to confirm them.
4. A special category of borrowers. For example, individual entrepreneurs or business owners. They do not provide the tax service with 2-personal income tax, but can confirm their solvency in another way: for example, with a tax return, movement of money through a current account or a bank certificate.

Conclusion

If all your income is official, then feel free to take a 2-NDFL certificate. Otherwise, weigh the pros and cons of your specific situation. Consult a bank employee: what conditions will the bank offer when providing official and real income. The larger the loan and the greater the difference between real income and the numbers “on paper,” the more profitable it is to submit a certificate in the bank’s form, as opposed to 2-NDFL.

If at work they refuse to issue a certificate with real income, then, with the consent of the bank, you can confirm the regular receipt of money in indirect ways, for example, an extract from the current account for the last few months with information about replenishments.

Structure and filling requirements

Despite the fact that the certificate is free-form, the basic structure is the same for all:

1. Full name of the employee, length of service in the organization.
2. Details of the organization (name, TIN, telephone numbers of the director and chief accountant, actual and legal addresses).
3. Employee's salary by month.
4. Signature of the manager, chief accountant.
5. Seal of the organization.

Approximate type of document:

Filling rules:

1. The requirements for the filling method in banks are different. Some allow you to enter information by hand with a ballpoint pen. Others accept only the typewritten version. Information about this can be seen on the form itself.
2. Corrections are not allowed. If any information is missing, “Missing” is written in the field or a dash is entered.
3. Only reliable information is entered. Any borrower is carefully checked by the credit department and security service. An employee of a financial institution can call the phone numbers of the manager and chief accountant indicated on the form and ask questions about the borrower.
4. The signatures of the head of the enterprise or etc. are required. O. manager, chief accountant or etc. O. chief accountant. If the company operates without a chief accountant, then this must be noted when filling out.
5. Company seal at the end of the form. If the document is drawn up by an individual entrepreneur, then a seal is required only if it is available.

How banks check personal income tax certificate -2

Banks can verify the provided certificate in several ways. First of all, the certificate is assessed visually. The document must strictly comply with the form approved by the tax authorities. All fields must be filled in, and corrections are not allowed. Particular attention is paid to:

• correct filling of accrual and deduction codes;
• correspondence of the amount of accrual and deduction;
• the amount of social deductions;
• compliance of information about the employee in the certificate with the passport;
• compliance of information about the employer indicated in the certificate itself and on the seal.

The bank may also be interested in information when in the last month the salary was sharply increased or its size does not correspond to the average in the industry and region.

If a discrepancy is detected, the bank may refuse a loan without explaining the reason. Therefore, upon receipt, the employee should carefully check the certificate, since inaccuracies made by the accountant may lead to a refusal to receive borrowed funds.

Banks also make calls to the employer to verify information from the 2-NDFL certificate. Calls are made, as a rule, to the accounting department, human resources department, or directly to the department where the potential borrower works. In addition to the fact of work, the bank may ask whether the employee is going to quit in the near future or whether he is being laid off. It is also worth noting that the organization is not obliged to provide information about the employee over the phone, since it is impossible to accurately identify that it is the bank calling and to disclose the person’s personal information to third parties. Therefore, it is worth informing the accounting department and your immediate supervisor about your intentions to take out a loan.

But such a verification does not give the bank any guarantee of the authenticity of the document. Nowadays there are many organizations whose activities consist of issuing fake certificates. A figurehead answers the phone number indicated in the document.

Another way to determine the authenticity of the 2-NDFL certificate is to request the Pension Fund. But only state banks can do this.

Some financial institutions have access to citizens’ personal information on the government services portal. But not all potential clients can be checked through this database, but only those who have allowed access to their personal information. This is usually done by citizens who receive official income and have no conflicts with the tax service. If an individual restricts access to his personal data, the bank will not be able to check the certificate on the portal.

Often, bank security officers have unofficial contacts with the tax office and can check all the numbers indicated in the certificate. If falsification is detected, the borrower will simply be denied a loan without explanation.

Not long ago, bank security services began to use another method of verifying the authenticity of 2-NDFL. They request copies of payment documents for personal income tax transfers from the bank, thus determining the employee’s salary.

Banks carefully check certificates provided by persons who want to take out a large amount for a long term, for example, a mortgage loan. Therefore, the consideration of such applications takes several days: certificates are checked in different ways. If we are talking about a small consumer loan, the bank can limit itself to only a visual assessment.

Certificate forms with download links

I have made a single table for you in which you will find links to download a bank form to confirm solvency. It included the 15 largest banks in the country.

Please see the completed certificates as an example. Forms of other credit institutions are drawn up similarly:

1. Renaissance Credit – see sample.
2. Alfa-Bank - see sample.
3. Sovcombank - see sample.

Form validity period

Because information is presented to the creditor regarding the past period; the validity of the certificate can be considered unlimited. No changes or amendments can be made, therefore the form is accepted for processing as actual data for the current period. Regarding banks, adjustments need to be made here.

Loan managers are interested in presenting a recent document that indicates the borrower's income for the last month. For this reason, credit institutions have limited the validity period of the form to 30 days.

Individual bank branches can change the validity period of the certificate to 3 or 10 days. Sometimes, during the period the lender is considering the application, 2-NDFL becomes outdated, and the bank manager may require resubmission of the income statement.

When you first contact the bank, it is imperative to clarify the list of required documents and the validity period of the income form.

Help on form 2-NDFL in 2021

Home / Reporting for employees

ATTENTION!

From January 1, 2021, the 2-NDFL form will be updated again.

What has changed + new forms can be found in this article.

2-NDFL is an official document about the income of an individual received from a specific source (usually an organization or individual entrepreneur) and the personal income tax withheld from this income.

Organizations and individual entrepreneurs submit certificates only in case of payment of income to employees and other individuals. But individual entrepreneurs do not draw up form 2-NDFL for themselves.

You are required to submit certificates both to the tax office and to your employees.

2-NDFL employees are issued within three working days from submitting an application for a certificate. A certificate may be needed when leaving a job and moving to another job, filing tax deductions, applying to a bank for a loan, applying for a visa to a significant number of countries, applying for a pension, adopting a child, submitting documents for various benefits, etc. .

Due dates

Tax certificates are submitted once a year:

• no later than April 1 (until April 2, 2021, since the 1st is a day off);
• until March 1, if it is impossible to withhold personal income tax (certificates with sign 2).

Information about the income of non-employees in the company

In the following common cases, we must file income information for individuals not employed by the company:

1. The company paid for the work/services under the contract;
2. The LLC paid dividends to participants;
3. Property was rented from an individual (for example, premises or a car);
4. Gifts worth more than 4,000 rubles were presented;
5. Financial assistance was provided to those not working in the organization/individual entrepreneur.

When not to submit 2-NDFL

There is no obligation to file 2-NDFL when:

• purchased real estate, a car, goods from an individual;
• the cost of gifts given by the company is less than RUB 4,000. (in the absence of other paid income);
• damage to health was compensated;
• financial assistance was provided to close relatives of a deceased employee/employee who retired from the organization or to the employee/retired employee himself in connection with the death of his family members.

In what format to submit 2-NDFL

1) If the number of completed tax certificates is 25 or more, you need to transmit 2-NDFL via telecommunication channels (via the Internet), for which an agreement must be concluded with a specialized organization (operator of electronic document flow between taxpayers and inspectorates).

The list of operators can be viewed on the tax service website. You can also use the Federal Tax Service website to submit certificates.

2) If the number is smaller, you can submit certificates on paper - bring them in person or send them by mail.

When submitting 2-NDFL in paper form, a register of information on income is also compiled - a consolidated document with data about the employer, the total number of certificates and a table of three columns, the first of which contains the numbers of the tax certificates submitted, the second indicates the full name of the employees, the third their dates of birth are indicated.

The register also reflects the date of submission of the certificates to the tax authority, the date of acceptance and the data of the tax officer who accepted the documents. The register is always filled out in 2 copies.

The current form of the register is given in the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] When submitting via the Internet, the register will be generated automatically and there is no need to create a separate document.

When accounting is carried out in a special program (for example, various versions of 1C Accounting), personal income tax reporting is generated automatically; all that remains is to double-check the correctness of filling out. Also, some developers offer separate programs for filling out personal income tax reporting (for example, the resource 2ndfl.ru).

Instructions for filling out the 2-NDFL certificate

Cap part

We indicate:

1. The year for which 2-NDFL was compiled;
2. Serial number of the certificate;
3. Date of compilation.

Column "sign"

Specify the value:

• “1” – in all cases where personal income tax was withheld, if the certificate is submitted by a tax agent (“3” – if the form is submitted by the legal successor of the organization or its OP on the same grounds);
• “2” – when it was not possible to withhold personal income tax if the document is submitted by a tax agent (“4” – if the form is submitted by the legal successor on the same basis).

The need to provide 2-personal income tax with sign 2 may arise in such common cases as:

• Presenting a non-monetary gift worth more than 4,000 rubles to a person who is not an employee of the company;
• Payment of travel and accommodation for representatives of counterparties;
• Forgiveness of debt for a resigned employee.

It should be borne in mind that submitting a certificate with feature 2 does not cancel the obligation to submit a certificate with feature 1 for the same income recipient.

Column "Adjustment number"

When the certificate is submitted for the first time, “00” is entered. If we want to correct the information from the previously provided certificate, the column indicates a value greater than the previous one by one - 01.02, etc.

If a cancellation certificate is submitted to replace the one submitted earlier, “99” is indicated.

Note: when filling out the corrective document, the successor of the tax agent must indicate the number of the certificate submitted by the previously reorganized company and the new date of preparation.

Code of the tax office with which the organization or individual entrepreneur is registered

You can find out on the Federal Tax Service website through this service).

Section 1

OKTMO code

OKTMO is the All-Russian Classifier of Municipal Territories. The code can be viewed on the tax service website in this service).

Individual entrepreneurs on UTII and PSN indicate OKTMO at the place of business in relation to their employees employed in these types of business.

The legal successor of the tax agent fills out OKTMO at the location of the reorganized company (RP).

TIN and checkpoint

Extracted from the tax registration certificate. In 2-NDFL for employees of separate divisions, OKTMO and KPP of these divisions are indicated. Individual entrepreneurs do not indicate checkpoints.

If the certificate is submitted by the successor of the tax agent, the TIN/KPP of the legal successor is filled in.

Tax agent

The abbreviated (if absent, full) name of the organization (full name of the entrepreneur) is indicated.

If the certificate is submitted by the legal successor, the name of the reorganized company (RP) should be indicated.

Reorganization (liquidation) codes

In the “Form of reorganization” field, the codes of reorganization (liquidation) of the legal entity (LP) are indicated:

The codes of the reorganized company (OP) are entered in the TIN/KPP field.

If the certificate is not submitted for a reorganized legal entity (LE), these fields are not filled in.

If the title of the certificate contains the sign “3” or “4”, these fields must be filled in in the prescribed manner.

Section 2

Taxpayer status

Indicated by code from 1 to 6:

Code 1 - for all tax residents of the Russian Federation (persons staying in the territory of the Russian Federation for 183 or more calendar days within 12 consecutive months), and for those who stayed less than 183 days, the following codes are indicated:

• 2 – when the recipient of the income is not a resident and does not fall under other codes;
• 3 – if we invited a highly qualified specialist to work;
• 4 – if our employee is a participant in the program for the resettlement of compatriots;
• 5 – if the employee brought a certificate of recognition as a refugee or provision of temporary asylum in the Russian Federation;
• 6 – when our employee is accepted on the basis of a patent (foreign workers from countries whose citizens do not require entry visas to the Russian Federation, with the exception of those included in the Customs Union. For example, citizens of Azerbaijan, Tajikistan, Uzbekistan, Ukraine , temporarily staying in Russia, for the right to work for legal entities and individual entrepreneurs are required to obtain patents).

We determine the status at the end of the year for which information is submitted. Those. if the employee became a resident during the year, in the “Taxpayer Status” column we enter the number 1. This does not apply only to filling out certificates for those working on the basis of a patent (for them, code is always 6).

If the 2-NDFL is issued before the end of the year, the status is indicated as of the date the document was drawn up.

Country of citizenship code

Indicated in accordance with OKSM (All-Russian Classifier of Countries of the World). For example, for Russian citizens this is code 643. For codes for other countries, see this link.

Identity document code

Indicated according to the directory “Codes of types of documents proving the identity of the taxpayer” (see table below). Usually these are codes 21 (passport of a citizen of the Russian Federation) and 10 (passport of a foreign citizen). Next, indicate the series and number of the document.

Sections 3-5

Indicators (except for personal income tax) are reflected in rubles and kopecks. The tax amount is rounded according to arithmetic rules.

If we paid income that was not subject to personal income tax in full (the list of such income is given in Article 217 of the Tax Code of the Russian Federation), we do not include the amount of such income in 2-personal income tax. For example, 2-NDFL does not reflect:

• benefits for pregnancy and childbirth and child care up to 1.5 years;
• payment to the dismissed employee of severance pay in the amount of no more than three monthly salaries;
• one-time payment at the birth of a child in the amount of up to 50,000 rubles.

Section 3

It includes data:

• about income taxed at one of the rates (13, 15, 30, 35%);
• about tax deductions applicable to these types of income (in particular, amounts not subject to personal income tax).

Income received is reflected in chronological order, broken down by month and income code.

Employee income was taxed at different rates - how to fill it out?

If during the year one person received income subject to taxation at different rates, one certificate is filled out containing sections 3 - 5 for each rate. Those. all employee income, regardless of the type of income, must be included in one certificate.

If all the data does not fit on one sheet, fill out the second page of the certificate (in fact, we will have 2 completed 2-NDFL forms with the same number).

On the second page, indicate the page number of the certificate, fill in the heading “Certificate of income of an individual for ______ year No. ___ dated ___.___.___” (data in the header, including the number, are the same as on the first page), enter data in sections 3 and 5 (sections 1 and 2 are not filled in), the “Tax Agent” field (at the bottom of the document) is filled in. Each completed page is signed.

An example of such a situation is an organization issuing an interest-free loan to its employee. The recipient of the loan will have both income taxed at a rate of 13% (salary) and income subject to a rate of 35% (material benefit).

If dividends to a participant who works in the organization, they are reflected along with other income. There is no need to fill out separate sections 3 and 5 for dividends.

For example, on June 5, 2021, participant Nikiforov, who also works as Deputy General Director, was paid dividends of 450,000 rubles. In the data for June (see sample above), we will reflect wage income with code 2000 and dividend income with code 1010.

Income and deduction codes

Income and deduction codes are established by orders of the Federal Tax Service (the latest changes were approved by order dated October 24, 2017 No. ММВ-7-11/ [email protected] ). See the full list of income codes here.

See the full list of deduction codes here.

If there are no total indicators, a zero is entered in the certificate columns.

Salary for December was paid in January – how to reflect it?

In the certificate, income is reflected in the month in which such income is considered actually received according to the norms of the Tax Code. For example:

1) Our employee’s salary for December 2021 was paid on January 12, 2021 - we will reflect its amount in the certificate for 2021 as part of income for December (since, in accordance with paragraph 2 of Article 223 of the Tax Code, the date of receipt income in the form of wages is recognized as the last day of the month for which income is accrued in accordance with the employment contract).

2) For a craftsman working for us under a contract, payment for work completed in December 2021 was made on January 12, 2018 - this amount will be included in 2-NDFL for 2021 (since there are separate standards for payment for contracts of a civil law nature are not provided for by the Tax Code, therefore, we apply the general rule, according to which the date of actual receipt of income is defined as the day of its payment - clause 1 of Article 223 of the Tax Code of the Russian Federation).

Vacation pay is reflected in the certificate as part of the income of the month in which they were paid (Letter of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08/8-139).

For example, our employee Nikiforov was on vacation from January 9 to January 21, 2021. Vacation pay was paid to him on December 29, 2021. In 2-NDFL for 2021 (see example of filling), we include the amount of vacation pay in income for December with code 2012.

Some types of income are not taxed up to certain limits. In 2-NDFL, opposite such income, you need to indicate the code and deduction amount in the amount of the non-taxable amount.

For example, for his birthday (September 10), employee Nikiforov was given a phone worth 18,000 rubles by the company. Because The cost of gifts for the year is not subject to personal income tax in an amount not exceeding 4,000 rubles. In the 2-NDFL certificate in the data for September (see example of filling) we will reflect:

• income 18,000 rub. with code 2720 (price of gifts);
• deduction 4000 rub. with code 501.

Section 4

The most commonly used deduction codes:

• 126, 127, 128 – deductions for the first, second, third and subsequent children;
• 311 – for expenses for the purchase of housing;
• 312 – for mortgage interest paid;
• 324 – for treatment expenses.

See the full list of codes here. Deductions are received exclusively by tax residents in respect of income taxed at a rate of 13% (except for dividends).

We can provide a social or property deduction at the place of work if the employee has brought a notification from the tax office about the right to such a deduction. Notification details are indicated at the bottom of section 4.

Section 5 states:

• Total amount of income from section 3 (add up the indicators in the “Amount of Income” column);
• Tax base (from the total amount of income we subtract the amount of deductions from the columns “Amount of deductions” of sections 3 and 4);
• The amount of tax calculated and withheld from this income (indicator in the column “tax base” * tax rate; in certificates with the attribute “2” (“4”), the amounts of calculated and withheld tax will differ);
• The amount transferred to the personal income tax budget.

The columns for information on fixed advance payments for a patent are filled out in certificates for those working on the basis of a patent based on information from the notice of confirmation of the right to a tax reduction received from the tax office.

In the “Tax Agent” column the following is indicated:

1 – when the certificate is presented by the head of the organization (successor company) in person or the certificate is sent with a digital signature of the head;

2 – in other cases (for example, when submitting 2-NDFL on paper by the chief accountant or courier).

Below are the details of the person who submitted the certificate and his signature.

The representative also indicates the power of attorney data.

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Discussion: 17 comments

1. Elena:
   02/01/2018 at 12:24

   Good afternoon. Please tell me, in section 5 on “tax amount transferred”, it is necessary to indicate the actual personal income tax transfers and salary payments in January for the accrued December salary, or will “calculated tax amount”, “withheld” and “transferred” be the same?

   Answer

   Alexei:

   02/03/2018 at 04:04

   Hello. If on the date of filing the 2-NDFL certificate the tax had already been withheld and paid to the budget, then it should be indicated as calculated, as withheld, and as transferred.

   The fact of tax withholding and payment in 2021, and not in 2021, does not matter (letters of the Federal Tax Service of the Russian Federation dated 03/02/2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/ [email protected] and No. ED-4-3/ [email protected] , dated 01/12/2012 No. ED-4-3/74). Thus, all Section 5 tax amounts will be the same.

   Answer

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