What is the validity period of the 2-NDFL certificate

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

All working citizens of Russia are familiar with the situation when it becomes necessary to submit a 2-personal income tax certificate to various authorities. This document confirms the income of the bearer. Quite logical questions immediately arise: what is the validity period of the 2-NDFL certificate and is it possible to prepare it in advance for submission at the place of demand? These and other questions will be discussed further.

What is a 2-personal income tax certificate

This is an official document that records information about all sources of income and wages of the taxpayer, 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 must apply directly to their employer for an income statement, with a free-form application. All details must be included in the written request. Providing information about an employee's income is oneone of the most important responsibilities of an employer.

The manager is obliged to issue the relevant certificate within a strictly prescribed period - within three days, while not being interested in the reasons for which proof of income was required. If the employer violates the deadlines for providing a certificate or refuses to issue it at all, then a citizen can apply to the labor inspectorate with a complaint.

An undisciplined employer or the enterprise itself may be fined up to 5,000 rubles. and up to 50,000 rubles. respectively.

It is worth noting that not only officially working citizens, but also students, unemployed persons, individual entrepreneurs (IP), as well as those who have quit their previous job can receive such a certificate. In the latter case, no more than three years should elapse. It is important to consider that the validity period of the 2-NDFL certificate for each authority may be different.

Students can get a document by contacting the dean's office. Non-working citizens - in the employment center, but only under one condition: the state is registered with this service. An individual entrepreneur has the opportunity to issue a certificate at the tax office.

In all of the above cases, a citizen must fill out an application in the form determined by the body to which he applies.

What you may need help for

This document on the income of a citizen has a very wide range of applications. Therefore, the question of what is the validity period of the 2-NDFL certificate is quite relevant. It may be required infollowing cases:

• at the bank when applying for a loan, mortgage;
• get a visa if necessary;
• for tax deductions;
• for employment in a new job, etc.

Temporary boundaries of the validity of the document

At the moment, the legislation of Russia does not define specific periods during which the document in question is recognized as valid. This is explained by the fact that the certificate itself reflects information on income for previous, past periods, which means that it is simply pointless to limit its shelf life. However, the income statement has its own deadline, which depends on the requirements of the organizations to which it is submitted.

Do not forget that the law provides for the possibility of amending previously submitted tax returns. This means that the longer the period of time has passed between the moment of receipt of the certificate and its presentation at the place of demand, the higher the chances that there will be a need to make appropriate adjustments.

For tax

In addition to the fact that employers give certificates to their employees, they also annually submit information on 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. Thus, 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 filinginformation about their income. You can submit the document in question for a tax refund no later than three years from the date of payment of the fee that the taxpayer is going to refund. So, for example, if a citizen applied for a refund of a certain part of the cost of an apartment that he bought in 2018, then the validity of the 2-NDFL certificate for the tax in this case will be no more than 3 years. So, the inspection will accept a document dated no later than 2015. Those. you cannot submit a certificate for 2014, 2013 and other years. However, these documents are still valid and may be requested by other authorities.

Validity period of the 2-personal income tax certificate for the bank

In most cases, when applying for a loan or mortgage, lending institutions require proof of income. 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 early outstanding obligations. 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-personal income tax certificate for a mortgage or loan in different banks varies: one month, two, three or twelve. Therefore, before applying for a document, you should familiarize yourself with the requirements that the bank makes. But in mostcases, the validity period 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 an income document so that you do not have to redo it later.

When applying for unemployment benefits

Income certificate 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 amount of payments will be determined without taking into account wages and amount to one minimum wage.

Income certificate for visa application

When obtaining a visa to visit another state, information is required to confirm the amount of income. So, in this case, the validity of the 2-NDFL certificate is no more than 30 days. In most cases, the certificate must be issued on a special form.

Is it possible to submit a certificate in electronic form

Some authorities only require the original paper document to be submitted. 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 relevant 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 instances set their own time limits, which must not be violated. Therefore, before applying for a certificate, it is worth familiarizing yourself with the requirements andconditions that a particular institution or organization imposes.