All working citizens of Russia are familiar with the situation when it becomes necessary to submit 2-NDFL certificates to various authorities. This document confirms the income of the bearer. Logical questions immediately arise: what is the validity period of a 2-personal income tax certificate and can it be prepared in advance for presentation at the place of demand? These and other issues will be discussed later.
What is a 2-personal income tax certificate
This is an official document that records information about all sources of taxpayer income and wages, as well as information about taxes withheld. The main purpose of such a document is to confirm the income of the taxpayer.
How to get help
Employees to obtain a statement of income must contact their employer directly with a statement that is filled out in any form. In a written request, all details must be indicated. Providing information on employee income is one of the most important responsibilities of an employer.
The manager is obliged to issue the relevant certificate within a strictly fixed period of time - within three days, without being interested in the reasons for which proof of income was required. If the employer violates the terms for providing the certificate or refuses to issue it at all, then the citizen can appeal to the labor inspectorate with a complaint.
A fine of up to 5,000 rubles may be imposed on an undisciplined employer or on the enterprise itself. and up to 50,000 rubles. respectively.
It is worth noting that such a certificate can be obtained not only by officially working citizens, but also by students, non-working people, individual entrepreneurs (IE), as well as those who quit their previous job. In the latter case, more than three years should not pass. It is important to consider that the validity period of the 2-NDFL certificate for each body may be different.
Students can receive a document by contacting the dean's office. Non-working citizens are at the center of employment, but only if one condition is met: the state is registered with this service. IP has the ability to issue a certificate to the tax office.
In all of the above cases, a citizen must fill out an application in the form that is determined by the authority to which he applies.
Why may I need help
This document on the income of a citizen has a very wide range of applications. Therefore, the question of how long the certificate 2-NDFL is valid is quite relevant. It may be required in the following cases:
- at the bank when applying for a loan, mortgage;
- get a visa if necessary;
- for registration of tax deductions;
- for employment at a new place of work, etc.
The time limits of the document
At present, the legislation of Russia does not define specific terms during which the document in question is recognized as valid. This is because the certificate itself reflects information on income for previous, past periods, which means that it is simply pointless to limit its shelf life. Nevertheless, the income statement has its own term, which depends on the requirements of the organizations to which it is submitted.
Do not forget that the legislation provides for the possibility of amending previously submitted tax returns. This means that the longer the time elapsed between the moment a certificate was received and presented at the place of demand, the higher the chances that it would be necessary to make appropriate adjustments.
For tax
In addition to the fact that employers give information to their employees, they also annually submit information about income to the Federal Tax Service. The deadline for submitting this document to the tax service is determined by the norms of the Tax Code of the Russian Federation. So, tax agents must provide information before April 1.
If a citizen of the Russian Federation applies to the tax service for tax deductions, it is important not to miss the deadline for submitting information about your income. You can submit the document under consideration for tax refunds no later than three years from the date of payment of the tax that the taxpayer intends to return. So, for example, if a citizen applied for reimbursement of a certain part of the cost of the apartment that he bought in 2018, then the validity of the 2-NDFL certificate for tax in this case will be no more than 3 years. Thus, the inspection will accept a document dated no later than 2015. Those. help for 2014, 2013 and other years cannot be submitted. Nevertheless, these documents are still valid and may be requested by other authorities.
Validity of certificate 2-NDFL for the bank
In most cases, when applying for a loan or mortgage, lending institutions require an income document. In some cases, the bank may not require a certificate:
- If the loan amount is small (for example, a consumer loan of several tens of thousands of rubles). In this case, the bank pays more attention to credit history and outstanding early liabilities. Therefore, the interest rate may be somewhat overstated.
- If the borrower is a participant in the salary project in this bank.
As practice shows, the validity of a 2-NDFL certificate for a mortgage or a loan in different banks varies: one month, two, three or twelve. Therefore, before applying for a document, it is worth familiarizing yourself with the requirements that the bank makes. But in most cases, the validity of the 2-NDFL certificate for a loan is 30 days. Therefore, it is better to prepare the main package of documents, and then order a document of income, so that you do not have to redo it later.
When applying for unemployment benefits
An income statement is required to calculate unemployment benefits. In this case, the certificate is valid for exactly one year. If a person lost his job more than a year ago, then the size of payments will be determined without taking into account wages and amount to one minimum wage.
Visa Income Statement
Upon receipt of a visa to visit another state, information is required confirming the amount of income. So, in this case, the validity of the certificate 2-NDFL - no more than 30 days. In most cases, the certificate should be issued on a special form.
Can I submit a certificate in electronic form
Some authorities require the submission of only the original document in traditional paper form. Others, such as the tax office, do not exclude the possibility of accepting an electronic form. Before submitting a certificate, it is recommended to clarify this issue with the appropriate organization.
Conclusion
Thus, the validity period of the 2-NDFL certificate in the legislative field is not limited to a specific period. However, do not forget that different authorities establish their own time frames, which must not be violated. Therefore, before applying for a certificate, it is worth familiarizing yourself with the requirements and conditions that a particular institution or organization presents.