Regarding the income certificate, one of the most popular questions for almost every working person and employer is who signs 2-NDFL for employees in 2020? You will find out what the rules are in this regard and how practice works in our review.
For 2020, tax authorities have developed a new form of certificate 2-NDFL (Appendix No. 1 to the order of the Federal Tax Service dated October 2, 2018 No. MMV-7-11/566). The new form came into force on January 1, 2020. For the first time, you need to report using the new form for 2020.
The right to sign in the 2-NDFL certificate
In 2020, a 2-NDFL certificate can be signed by persons authorized by the head of an organization or individual entrepreneur using a pre-drafted power of attorney. The person who signs the certificate must indicate not only his last name (initials), but also his position.
Due to the fact that the 2-NDFL certificate is a tax and not an accounting document, it can be signed not only by the manager, but also by a person authorized by him (if there is a executed power of attorney). Details of the power of attorney, on the basis of which the authorized person has the right to sign the certificate, must be indicated at the end of form 2-NDFL.
The power of attorney has legal force when it is signed by the head of the organization or an authorized person (in accordance with the law/charter of the company). If the power of attorney does not indicate any specific validity period for the signature, then it is usually used for one year to endorse the 2-NDFL certificate.
Where can I get a 2NDFL certificate?
Certificate 2 of personal income tax can be obtained from the enterprise where the individual is officially employed. This document reflects all the details of the enterprise. And the document must contain the original seal of the company. Certificate 2 of personal income tax is issued only in the accounting department of the enterprise where the individual works. The Tax Code of the Russian Federation stipulates that within 3 working days the accounting department must issue the employee a certificate of 2 personal income tax.
An individual must understand that in order to receive a personal income tax certificate 2, it is necessary to write an application to receive it in order to receive it within the deadline indicated above. If you ask orally for the issuance of a 2nd personal income tax certificate, then the deadlines may be delayed.
Who has the right to sign 2-NDFL in 2020
As for the rules for filling out the 2-NDFL certificate in 2020, they state that the following have the official right to sign this document:
- tax agent;
- authorised representative.
Important information!
Please note that depending on who signs the 2-NDFL certificate, the corresponding digital code is indicated in the document:
- “1” - for the signature put by the tax agent himself;
- “2” - for a signature put by an authorized representative.
The question often arises about who should endorse the director’s certificate. Here the procedure is the same as in the case of signing a certificate of income for an employee. That is, both the head of the organization and the person authorized to do this can sign the 2-NDFL.
In conclusion, we would like to add that in past years, in order to certify the 2-NDFL certificate, it was necessary to affix a seal (in the form of a round stamp). In 2020, this norm is not valid, and in the form on which the certificate is issued there is no space for a round stamp.
If desired, you can put an imprint on the document if an organization or individual entrepreneur uses it in their activities. This will not be considered a violation.
You can find the new 2-NDFL certificate form, which is relevant in 2020, here.
Is a stamp required for 2-NDFL?
If your company prepares reports in electronic format, then the issue of printing disappears. In this case it is not used.
Organizations in which no more than 25 people received income during the reporting period are entitled to provide data in paper form. Previously, the letters “M” were indicated at the bottom of the 2-NDFL certificate. P.”, which were intended to affix the employer’s imprint. Reporting samples for 2020 do not have these designations, which means they do not need to be stamped.
Order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 10/02/2018. 2-NDFL does not inform about the new type of certificate about the need to affix a stamp. This information is not included in the articles of the Tax Code. Since the information is not specified in regulations, then representatives of the tax service cannot refuse to accept a 2-NDFL certificate without a stamp.
In 2020, regulations continue to apply allowing LLCs and JSCs not to use printing at all. If your organization initially refused to put an imprint on the documents, then it is not needed on the 2-NDFL certificate itself.
In cases where a company has its own seal, the latter is required to be used only in situations specified by law.
So is a stamp needed for 2-NDFL? The absence of information about the seal in legislative norms does not force one to abandon it. If you wish, you can install it. Such a document will not lose its validity.
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This might also be useful:
- Report on the average number of employees in 2020
- New KUDIR for individual entrepreneurs on the simplified tax system in 2020
- Rules for filling out and submitting 4-NDFL
- 2020 Patent Application (Form 26.5-1)
- Request for a reconciliation report with the tax office
- Payment order for VAT 2020
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Substance of the document
The document is a reporting form that displays the income received by the employee and the amount of taxes paid for him.
Typically, 2-NDFL is formed for the reporting year, for six months, or upon dismissal. But every employee has the right to receive it upon request at any time.
The form is filled out on a model approved by the legislation of the Russian Federation, which changes periodically, so before making a certificate you should make sure that the form is up to date.
Certificate form 2-NDFL
Concept and essence of 2 personal income tax
Certificate 2 personal income tax is an official document drawn up by the employer and indicating the amount of income received by its personnel. In addition, it contains information about the tax accrued and paid for the employee, about unwithheld tax, as well as about deductions and their amounts.
In essence, a certificate is a document by which you can find out a person’s income. It also contains other important information.
Certificate 2 personal income tax is filled out separately for each member of the organization’s staff
It consists of several sections:
- Title. It indicates: for what year it was compiled and to which inspection it is being submitted (a four-digit inspection code is written, where the first two digits are the region code, the next two are the code of the department itself). Also, if this is not a primary document, but an adjustment, the number of this clarification is indicated.
- Basic information. This section reflects basic information about the employee:
- Full Name;
- TIN;
- passport series and number;
- registration address (zip code, region, city, street, house, apartment, etc.).
The position held by the employee is not indicated in such certificates.
- Information about income by month. Not only the salary is indicated, but also bonuses, vacation pay, financial assistance and other payments. Salary is indicated without tax deduction.
- Deductions. This section indicates all deductions provided to the employee (standard, social, property). When providing the last two, a document is also indicated - the basis for this deduction (number and date of the notification issued by the tax department).
- Calculations. The total amount of income is indicated. The taxable amount is then calculated by subtracting the amount of deductions from it. Then it is indicated whether this amount was withheld (withheld or non-withheld tax line).
- The final part. The form is signed and dated. On earlier versions of the template before 2020, a stamp was also placed at the end indicating the validity and reliability of the information provided.
Sample of filling out personal income tax certificate 2 for 2020
This document is completed by the accounting department.
An electronic report form is used to report to the inspectorate, and a printed one is used to hand it over to the employee.
Important! Since a new template has been in effect since 2020, and, accordingly, new design rules, the only proof of its authenticity and validity is the signature of the responsible person. Until 2020, this document was also stamped.
But due to the fact that some law firms (LLCs and JSCs) are allowed to engage in activities without their own seal, the stamp is placed only on certain documentation. Also, the order approving the new form does not say anything about the stamp, and the form does not contain a place for a seal (M.P.). Therefore, even if a company has a seal, it is not necessary to put it on. However, placing a stamp is not an error and does not lead to the application of tax liability and penalties.
The employer submits this report at the place of registration of the company or the place of registration of its individual divisions.
The employee is given one copy in person, but upon written request more than one may be issued.
Typically, this form may be needed:
- to assign the status of a low-income citizen;
- for calculating subsidies;
- to provide other benefits;
- to obtain a loan (mortgage, installment plan, credit);
- to fill out 3NDFL (to get a deduction);
- for submission to other organizations.
Thus, personal income tax certificate 2 drawn up by the employer is an important document both for the organization itself and for its employees.
Responsibility for violations
The Tax Code provides for liability for late submission of 2-NDFL reports.
The fine is 200 rubles. for each document. That is, if the company has a staff of 20 employees, then the manager will have to pay an amount of 4 thousand rubles.
In addition to delay, inaccuracy of the data provided is also punishable. For each incorrectly filled out form, the tax agent risks paying 500 rubles. for each employee separately.
It is worth noting! Errors to which fines apply are associated not only with the amounts calculated for income, but also with actual information about the employee (registration, passport data, etc.).
Refusal to issue a certificate is subject to a fine of 1 to 3 thousand rubles and is applied to the official responsible for issuing 2-NDFL.
Innovations this year include updating the codes in the certificate, as well as the preparation of an additional document in the form of a register of certificates, according to which reporting is compiled. But, of course, the 2-NDFL form has been updated.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
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Personal income tax (personal income tax)
List of requirements
Any legal entity (enterprise or individual entrepreneur) must record all important documentation and tax accounting issues, thereby creating its own accounting policy within the enterprise. Proper document management within the organization is mandatory.
Correct document flow includes the following requirements:
- compliance with the mandatory form;
- compliance with deadlines for submitting documents to regulatory authorities and for approval;
- determination of the official responsible for the correct formation.
In the 2-NDFL certificate there is a column about the person authorized to sign the completed form. In organizations and enterprises, this document is prepared by an authorized accounting employee for each full-time and freelance employee.
It is important to know that this certificate can only be issued to employees hired for a position under an employment contract. If an already dismissed employee contacts the organization with a request to issue a document, then his request must be granted. The certificate is issued on a general basis; in the “date” column the appropriate one at the time of formation is recorded.
It happens that a former employee may also need a 2-NDFL certificate for the previous period. In such a situation, he needs to contact the Federal Tax Service to receive a social or property deduction for that time period that does not exceed the statute of limitations.
If a former employee has lost the certificate that was in the complete package of documentation issued upon dismissal, then the document can be issued to the organization in which he will go to work, but only at its request. The document can also be issued to a former employee at his personal request, if he has not taken a new job.
Foreign individuals need 2-NDFL to confirm the fact of repayment of tax debts in the Russian Federation and to provide this information in the country at their permanent place of residence. It is worth noting that this document may reflect information about foreign persons.
There are lines for this in the help:
- taxpayer status;
- non-resident or qualified foreign worker code;
- address in the country where the foreigner lives;
- citizenship.
All information must be provided in full. It is important to know that tax calculation is not affected by a stay of up to 6 months. As for resident status, information about it is indicated at the end of the period according to the provided certificate. If the status has been changed, only the latest information is relevant.
No documentation given to an employee or former employee, much less sent to the authorities, has legal force if it is not signed.
2-NDFL can be sent to organizations either in a single copy or in larger quantities. Who at the enterprise is required to sign this document: management or employees of the accounting department?
Managers of large enterprises are physically unable to sign internal documents. And sometimes it happens that the chief accountant’s office is located in a different city from the manager’s office, and the delay in issuing the certificate is unacceptable.
Certificate 2-NDFL is a document related not to accounting, but to taxation. This means that the law “On Accounting” does not apply to it. Therefore, it can be signed not only by the head of the enterprise, but also by the chief accountant or other authorized person. This procedure is fixed and is valid for certificates dated 2020 and earlier.
For what purposes is 2-NDFL requested?
If an individual entrepreneur is simultaneously employed by another company, he can request a form from this company. If such an entrepreneur works exclusively for himself, then it is possible to obtain a certificate only on his own.
How can an employee in an individual entrepreneur obtain a certificate?
Almost everyone in life has been faced with the need to confirm their income. This happens by drawing up a document of a generally accepted standard. Its form is approved at the legislative level and is called a certificate in form 2-NDFL.
