2-personal income tax certificates in 2019

In 2019, 2-NDFL certificates must be submitted in an updated form. A special form of this certificate is also introduced for submission to banks upon receipt of a consumer loan. How to fill out a 2-personal income tax certificate without errors: basic rules

The prominent American figure Benjamin Franklin, who was honored with his services in the field of economics to be depicted on a hundred-dollar bill, liked to quote: "Only death and taxes are certain in life."

For the state to fulfill its functions, it needs financial resources, its own budget. In all countries of the world, the main source of budget formation is taxes. Also in Russia there is a whole system of taxes, one of them, federal - which is mandatory for payment throughout the state, is a tax on personal income, it is also called income tax.

What is 2-NDFL certificate intended for, where and when is it required

The period for calculating personal income tax is one year. The tax is not levied on the amounts of income exempted from taxation - pensions, compensation payments, unemployment benefits, pregnancy and childbirth, child support and some others. In addition to calculating and paying personal income tax, organizations and individual entrepreneurs must provide the federal tax service with information on the amount of personal income and taxes paid. This is the purpose of the reference 2-NDFL.

2-NDFL certificates are provided electronically separately for each employee annually no later than April 1, and if the number of employees in the organization is less than 25, it is allowed in paper form.

A certificate of income from a citizen can ask for bank employees when applying for a consumer loan. According to the employee’s statement, the organization’s management should issue a “Certificate of income and tax amounts of an individual”, its sample is in Appendix 5 of the order of the Federal Tax Service dated October 2, 2018 (form 2-NDFL - in the 3rd Appendix).

Inquiries are filled out in organizations and individual entrepreneurs by employees who keep accounting and tax records of employee income. The certificate must be signed by the person providing the information - an accountant or director.

The deadline for issuing this certificate is not specified, but since salary certificates are issued in three days, you can agree on the same period here.

Updated form 2-PIT

The amended form of the 2-NDFL certificate was introduced by tax authorities on October 2, 2018. Information on income and taxes for the period of 2018 this year before April 2 must be submitted already in this new form.

Form 2-NDFL has not undergone fundamental changes, it has become only more correct. If in the old form, there were 5 sections, then in the new one there are only 3. But in the new sample form there is an Appendix where you must also indicate all the information about income and taxes paid for the year on a monthly basis.