Certificate of income of an individual entrepreneur, its form and structure, procedure for obtaining

Confirmation of income of an individual entrepreneur: when necessary

There are plenty of situations when an individual entrepreneur is obliged to provide information about his income. These may be the following cases:

• An individual entrepreneur applies for a loan from a bank;
• An individual entrepreneur needs to receive an allowance, subsidy, benefit, etc.;
• in some cases when traveling abroad.

Moreover, if people who work for hire can apply for a certificate confirming their income to their employer, where the issue is resolved quickly and competently, then individual entrepreneurs in this case have a problem - quite often entrepreneurs do not know how to correctly confirm their level of income for all kinds of authorities

Does the bank have the right to write off increased interest if it suspended the issuance of the loan before increasing it? If at the time of concluding the loan agreement the bank’s tariffs did not provide for a commission for early repayment, does the bank have the right to write it off after changing the tariffs? What circumstances do courts evaluate when considering cases of writing off fees for early loan repayment? View answers

What income will need to be verified?

Depending on the chosen taxation system, slightly different funds are legally recognized as income. If necessary, you need to confirm various forms of income:

• actual - to entrepreneurs working on the general taxation system, as well as the simplified taxation system and the unified agricultural tax (Chapter 23 of the Tax Code of the Russian Federation, clause 1 and clause 2 of Article 248 of the Tax Code of the Russian Federation);
• imputed - individual entrepreneur working on UTII (Article 346.29 of the Tax Code of the Russian Federation);
• possible – for patent entrepreneurs (Article 346.48 of the Tax Code of the Russian Federation).

NOTE! If an individual entrepreneur combines his taxation system with UTII or PSN, that is, combines forms of income, then the imputed or possible income will be included in the total actual amount.

Each type of income has its own characteristics in reflection and documentary evidence.

What is the procedure for assessing personal income tax on the income of an individual entrepreneur when renting out premises ?

Individual entrepreneur on OSNO: confirmation of income

The procedure for confirming income by individual entrepreneurs is clearly defined by law. If hired employees must provide state bodies and other organizations that require information about income with certificates in Form 2 of personal income tax, then individual entrepreneurs applying the general taxation regime are required to file a declaration in Form 3 of personal income tax. If you already have a declaration and it contains a mark of acceptance by a tax specialist, then it is advisable to obtain copies of it - they may also come in handy. In most cases, the individual entrepreneur will no longer need any additional documents or certificates.

Important! Photocopies of the declaration in Form 3 of personal income tax must also have the original marks of the tax authorities. Otherwise, the interested party may refuse to accept them due to invalidity.

For your information. Institutions that require proof of income sometimes have a very different approach in this regard regarding individual entrepreneurs.
In particular, sometimes, in addition to the standard 3 personal income tax declaration, they may ask to provide a declaration for the last reporting tax period, according to the tax regime used by the entrepreneur.

Requirements for form and content

Forms 3-NDFL and 2-NDFL are approved by orders of the tax service. The procedure for filling them out is regulated, and the practical aspects are explained. The free form income certificate raises the greatest number of questions among business representatives.

Experts consider the following mandatory details:

• registration numbers and personal data of the entrepreneur;
• date of compilation;
• periods for which income was received;
• sources of income;
• amounts in Russian rubles;
• a list of applications confirming the accuracy of the calculation;
• the amount of taxes and fees withheld;
• personal signature of the individual entrepreneur with transcript.

Theoretically, an entrepreneur can issue a certificate to himself. There is no need to affix a seal on paper, because businessmen are not required to use company stamps. The sample is downloaded from free help systems.

In practice, the document is often refused to be accepted. The solution in such a situation would be an account statement, a copy of the cash book, or a printout from the website of the fiscal data operator.

USN: confirmation of individual entrepreneur’s income

As for those individual entrepreneurs who use OSNO, for “simplified” people the 3rd personal income tax declaration serves as proof of income. But in addition to this, they can provide another important document as proof of the amount of income.

In particular, entrepreneurs who use a simplified tax regime in their work with an income minus expenses of 15% must keep a Book of Income and Expenses, which allows them to determine the tax base for calculating taxes. And if so, it means that this document contains all the necessary information about the income of the individual entrepreneur. That is, if necessary, a copy of the Book of Income and Expenses certified by a notary can be provided to any authority as a document confirming income.

Attention! By law, all entries made in the Income and Expense Book, including those related to income, must also have their confirmation, for example, bank statements, contracts, payment receipts, etc.
These papers must be kept, since they may also need to be attached to this Book to prove income. In addition, individual entrepreneurs may need them in the event of a tax audit.

Free form

Since individual entrepreneurs working under the simplified tax system or UTII in terms of drawing up income certificates do not have a specific template, they can issue an individual entrepreneur’s salary certificate for themselves in free form. To do this, the following information is indicated in its header:

• Full name IP;
• passport number, who issued it;
• TIN;
• OGRNIP;
• registration certificate number;
• legal address;
• bank account number, bank name;
• where and when the document was drawn up (city, date).

Note ! The form in which information is presented in the header does not play a role in the arbitrary preparation of a document.

In the main part, after the word “certificate”, the individual entrepreneur notes that he confirms all the information presented in the header, he really is an entrepreneur, and his income minus taxes paid (for April 2021 - example) is (specific figure).

The individual entrepreneur must attach some document confirming his words to the certificate. It can be:

• declaration form 3-NDFL for the required period;
• bank account statements;
• receipts for payment for specific services provided by the individual entrepreneur;
• any other documents evidencing financial activities.

The certificate is completed by the signature and seal of its originator. If an individual entrepreneur does not work alone and he has a person officially responsible for accounting, then he also puts his signature on the document.

Declaration 3-NDFL

How to confirm the income of an individual entrepreneur on UTII

Unlike other types of taxation, individual entrepreneurs located on UTII, if it is necessary to confirm income, find themselves in a slightly more difficult situation.

The thing is that to calculate taxation, it is not income that is used here, but types of activity. At the same time, the tax amount for each type of activity has a fixed value, based on their level of expected profitability, physical indicator and adjusting federal and regional coefficients. That is, the actual income that an individual entrepreneur receives on UTII actually, in any case, differs from what is assumed when calculating this tax. Moreover, the state does not in any way oblige entrepreneurs working on UTII to monitor and record their income.

What to do in this case?

Option two:

• regardless of the will of legislators, still keep records of income in a simplified form;
• prove profitability by presenting primary documents.

Here the first option requires some explanation. Almost all individual entrepreneurs who are “imputed” still control the level of their income in one way or another. Which, in general, is logical: every individual entrepreneur wants to be sure that his business is profitable and profitable, and also to clearly understand exactly how much income he has. However, the main question here arises not in the fact of accounting itself, but in what form it is carried out. For example, if these are ordinary magazines or notebooks filled out by hand, then of course they will not have any evidentiary value. It is important that income records are kept in documentary form, with official status assigned to internal accounting documents. This is possible if each such document has the appropriate details.

The law clearly defines the information that must be contained in the details confirming income on the “imputation”:

1. Name;
2. date and place of compilation;
3. Full name IP;
4. IP INN;
5. individual entrepreneur registration number;
6. signature and seal (if any) of the individual entrepreneur.

In addition, this document must include:

• the name of the business transaction performed;
• a specific amount of income or expense, if accounting is also carried out for expenses.

All accounting documents must be kept in chronological order, including all information about costs and profits without exception.

Attention! Since, according to UTII, the reporting tax period is one quarter, it is necessary to summarize the internal accounting of expenses and income once every three months. Based on the results of the year, it is necessary to display separate annual results.

How to confirm income on PSN

Entrepreneurs working on the patent system, as well as on imputation, may not receive the same income as expected. So which one should be confirmed for various authorities - the real one or the one that was supposed?

Entrepreneurs on PSN have two documents to record and confirm income receipts:

• a patent that states the possible amount of income;
• an income book that reflects actual receipts.

To confirm the real income of an individual entrepreneur on the PSN, the above-mentioned book should be bound, its pages numbered, and preferably certified with the seal of the individual entrepreneur. Next, one copy of the book must be transferred to the tax office, then it will put its stamp on it, which will be a legal confirmation of the income of the entrepreneur on the patent.

How can an entrepreneur confirm his income for non-tax purposes?

Date of publication: 03.12.2016 12:30 (archive)

In order for an entrepreneur to confirm his income using the patent tax system for purposes not related to taxation (for example, to apply for social benefits as a low-income citizen), he must have an income accounting book, as well as primary documents indicating the fact of receipt of income (payroll statements) , cash receipt orders, etc.).

The procedure for recording income and calculating the average per capita income of a family and the income of a citizen living alone in order to recognize them as low-income and provide them with social assistance is regulated by Federal Law No. 44-FZ dated 04/05/03. According to Articles 5 and 7 of this law, when calculating the specified income, the amount of income of each family member or single citizen living alone, received both in cash and in kind, is taken into account. In this case, income is taken into account before taxes and fees are deducted in accordance with the legislation of the Russian Federation.

The list of types of income taken into account when calculating the specified income was approved by Decree of the Government of the Russian Federation dated August 20, 2003 No. 512. In subparagraph “g” of paragraph 1 of this List it is stipulated: when calculating the average per capita income of a family or the income of a citizen for providing them with social assistance, income from entrepreneurial activities is taken into account activities, including income received as a result of the activities of a peasant (farm) farm, including farms without the formation of a legal entity.

As is known, individual entrepreneurs using the patent taxation system may not keep accounting records of the results of business activities (Clause 2, Article 6 of the Federal Law of 06.12.11 No. 402-FZ “On Accounting”). In addition, entrepreneurs under the patent tax system do not submit financial statements to the tax authorities and do not have to submit tax returns paid in connection with the use of this special regime.

At the same time, entrepreneurs using the patent taxation system keep records of income from sales in the income book of an individual entrepreneur using the patent taxation system. Its form and procedure for filling out were approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. The accounting book reflects all business transactions related to the receipt of income from sales, based on primary documents.

Thus, the document confirming the income of an entrepreneur under the patent taxation system is the income book. And to confirm the amount of income received reflected in the accounting book, it is necessary to submit the relevant primary documents. These include payroll slips, cash receipt orders and other documents.

Certificate of income of individual entrepreneurs in any form

Sometimes, beginning, inexperienced individual entrepreneurs think that to confirm their income they only need to write a certificate in any form and submit it at the place of request. This is wrong. Individual entrepreneurs cannot provide information about income to government agencies in the form of arbitrary certificates, even sealed and signed. Such papers will not be considered legal documents, and, therefore, will not have the slightest significance.

But! In some, very rare cases, such a certificate is still sufficient, although it must be accompanied by a certificate from the territorial tax office on the registration of individual entrepreneurs, a copy of the declaration for the last tax period with the tax stamp and either the Book of Income and Expenses, or some other or other internal documents confirming the profitability of the individual entrepreneur.

Where to get it

Considering how an individual entrepreneur can obtain a 2nd personal income tax certificate in the absence of employment under a rental agreement, there is no possibility. This is largely due to the fact that entrepreneurs under the general taxation regime pay taxes on their own, and only a tax agent can issue a certificate.

Individual entrepreneurs without employees - do you need an online cash register for UTII, USN, OSNO

Note! An individual entrepreneur cannot act as a tax agent for himself.

Citizens who receive profit only from business activities can confirm its size by drawing up a free-form income certificate. You can provide such a document to yourself.

Confirmation of income of individual entrepreneurs in the tax office

Not a single law or regulation states that territorial tax authorities are required to issue any supporting documents about the income of individual entrepreneurs. However, the practice already established in some regions shows that if individual entrepreneurs contact the local tax service with a similar request, specialists issue such certificates. To do this you need:

• contact the district tax inspectorate;
• write an application in any form with a request to issue a certificate of income.

Within 30 days, the tax office will make a decision and either provide the required document or deny the request. It is worth noting that if the local tax service has refused to provide a certificate, there is no point in challenging it.

What is 2-NDFL for individual entrepreneurs

Certificate 2-NDFL for individual entrepreneurs is a document with which you can confirm the amount of income received for a specific period (often a year), as well as confirm the amount of tax withheld.

If citizens are registered as individual entrepreneurs and additionally work under an employment contract, the document can be obtained from their employer. In this case, the issuance procedure is standard.

Certificate of income

Validity period of the certificate confirming income

Different authorities have different requirements for the validity period of certificates confirming the profitability of individual entrepreneurs. But, as a rule, all documents confirming the income of an entrepreneur are suitable for presentation to various government and other structures during the period following the last tax reporting period. In any case, it is necessary to clarify the maximum limitation period for such documents in the institution where they are required to be presented.

As the above material shows, the main document confirming the income of an individual entrepreneur is the 3rd personal income tax declaration. However, it may additionally require other evidentiary documents, and different ones, depending on the tax system that the individual entrepreneur uses. In any case, entrepreneurs should keep separate records of all income with the collection and storage of all receipts.