What do you need help 2-NDFL

Every employer paying wages to its employees, a tax agent because this amount is paid tax on income of physical persons (NDFL). Help about this type of income has a standardized format called 2-pit.

What is the 2-pit

Standardized reference form 2-NDFL – an official document that an employer in accordance with clause 5, article 226, and paragraph 2 of article 230 of the Tax code of the Russian Federation, is obliged to submit to the tax authorities at the end of the reporting period. It usually appears during the year. In accordance with paragraph 3 article 230 of the tax code of the Russian Federation this certificate may request and the employee receiving or receiving wages from the employer. For this purpose he should write the statement and specify the time period for which it should provide.

Reference is unified form, approved by order of Federal Tax Service of Russia from 17.11.2010 №MMV-7-3/61. It contains the details of the company-the employer, including its full name and surname, name and patronymic of the employee. In the main part of reference presented monthly information on the income of the individual, taxable at a rate of 13%, with the code the income code and the amount of tax deduction if it was made. In addition, it lists the total income, tax deductions and withholding taxes for the period.

The tax code does not establish a deadline for issuing this reference, but according to article 62 of the Labor code, it should not exceed 3 working days from the date of application. For the refusal to provide this information or failure to submit it by the due date the employer may be punished administratively, according to article 5,27 and 5.39 of the Code on administrative offences of the Russian Federation. The certificate shall be signed by the head of the organization and its stamp.

Where you need a certificate form 2-pit

In addition to the tax inspection the certificate can be requested directly from the employee, for example, in the Bank when you make a large loan. In these cases, it is not only a confirmation of the solvency of a potential borrower, but a confirmation that he has a stable place to work. As a rule, to present such a certificate you will require in a mortgage, loan for home repair or a car. When you are ready to submit a certificate on form 2-NDFL, you can expect that the interest rate on the loan will be lower.

This certificate is issued along with the work book for dismissal and must be presented at the new place of work. It will require the parents of the student for the tax deduction accruing to those who pay for the education of their children. The certificate on form 2-NDFL is required on pensions, and will need to present when you want to adopt a child. In some cases it may require a court hearing labor dispute with your participation, it is necessary when calculating the amount of alimony under a writ of execution.