The main document that allows a citizen to prove his official income is a 2-NDFL certificate. As a rule, the question arises not only of how to draw up this document, but also how much the 2-NDFL certificate is valid. Its validity period is not formally limited, but in reality the document has a certain time limit. About how to deal with each specific case - right now.
Currently, the legislation has not changed the requirements for obtaining, filling out and presenting a certificate of income. Since both before and now, there are no requirements for how long the 2-NDFL certificate is valid, we can say that in each case it is necessary to focus on the specific requirements of the organization requiring the provision of this document.
If you need a bank statement
In this case, you need to clarify specifically with the bank itself. However, in practice, a fairly stable position has developed: the validity of the certificate of income is 30 calendar days from the date of its issuance. Studying the solvency of the client, the bank proceeds from the low probability that his income may fall sharply in 1 month. Therefore, as a rule, such information is recognized as valid. Accordingly, it is necessary to fulfill exactly the requirements of the credit institution.
EXAMPLE. The citizen intends to take out a loan in October 2017. Then he must apply for the manufacture of it at the end of September. As a rule, such a document is issued in 2-3 business days. In order to maximize the time for choosing a bank, to have time to analyze different possibilities, it is better to take a certificate of income as late as possible.
If the tax office needs a certificate
In this case, the situation is much simpler - for tax there are no restrictions on the validity period. The main requirement is to provide a document with reliable information on time. The reason is that the tax office is interested in income for a certain period. And how much time has passed since then - it does not matter.
Many other organizations that require its provision also argue according to the same logic, but it is better to clarify in advance how long the document is valid specifically according to their rules.
Answers to common questions
A detailed analysis of the most popular of them is given below.
Is it possible to indicate inflated income
The bank always checks any information about the client, as it carefully calculates its risks associated with non-repayment of money on a loan. Thus, even in the case of insignificant amounts (consumer loans), the credit institution will first of all check information about the income and employment of a citizen. If false information is provided in the certificate, the bank will definitely establish this and act accordingly. Do not be afraid of any legislative fines - there are no such precedents. The bank will simply refuse the loan, without any consequences.
Shape: uniform or not
The form is approved by order of the Federal Tax Service, therefore, each organization is not entitled to create this document on an arbitrary form. It is important for the recipient to understand that all formalities must be observed in strict accordance with this form. Real cases are known when banks refused to accept a document that, for example, does not contain a mark in the upper right corner shown in the figure.
It is also very important to understand that all data must be entered strictly according to the passport. For example, if the address (for permanent or temporary registration) does not indicate an apartment, but a room, then it is written that way. Any deviation from the form may cause the organization to refuse to accept the document, as a result of which it will be necessary to contact the employer with a request to produce a new one.
Do you need a print
At first glance, the question is rather strange. However, recent clarifications from the Federal Tax Service (in a letter dated February 2015) indicate that stamping is optional. On the other hand, if you put it, there will be no error, and the document does not cease to be valid. Therefore, ultimately it remains at the discretion of the parties concerned - the employee himself and the organization requiring the provision of the document.
Who has the right to sign
If it is not necessary to put a seal, then the presence of a handwritten, original signature of an authorized employee is a prerequisite. The Federal Tax Service explains that at the moment the right to sign has:
- the authorized employee himself (in most cases this is the chief accountant or director);
- authorized representative – i.e. an employee who has the right to sign in accordance with the executed power of attorney; in this case, it is necessary to indicate the details of the power of attorney (number, name, date).
NOTE. In both cases, the signature must be deciphered (surname, initials). Position is optional.
Is it possible to provide a copy of the certificate 2-NDFL
Sometimes there is no question whether a copy of a paper can be used as a document with the same legal force. The legislation provides for the possibility of issuing only the original to the employee. If it is enough to provide only a copy to an organization or government body, you can do so. Moreover, it should be assumed that it is not necessary to certify a copy with a notary. It is better to bring the original so that an authorized employee can check it with a copy himself. With regard to the number of originals, a citizen can order them in any reasonable quantities.
For what period is issued
There is no clear answer to this question in the legislation. It is assumed that any citizen has the right to receive a document for any period, as he requires. Sometimes there is a need to obtain a certificate for a whole year or the last few years. If an employee has worked in the same organization all these years, it is drawn up as one document. If different, you should make several different requests.
Is the certificate valid in electronic form?
If it is supposed to be possible to send the document in electronic (scanned) form, this is much more convenient. In many cases, tax inspectorates allow such a procedure. As for banks, most often the document must be provided exclusively in the original and in the traditional paper form.
Where it may be needed, except for banks
Along with credit organizations, other institutions may also require it when resolving such issues:
- obtaining a tax deduction - for example, for the parents of those students who study on a commercial basis in universities or institutions of secondary vocational education;
- for the formation of a pension - calculation of the amount of benefits based on salary;
- in court proceedings as the main or additional evidentiary document (for example, in alimony cases);
- to apply for a visa to visit certain countries.
Common mistakes when preparing a document
Upon receipt, it is better for the employee to independently check the issued document. It is important that the help does not contain such errors:
- any blots, corrections, misprints;
- the date is not given in digital format - for example, September 1, 2017 should be written as 01/01/2017;
- the seal is affixed exclusively in the lower left corner (there is a mark “M.P.”)
NOTE. Accounting usually takes all the personal data of employees from the personnel department (personal files). However, over a certain period of time, some of the data may change many times - moving, changing a surname, etc. In addition, there is a possibility that the data was originally issued with inaccuracies. It is better to double-check the information once again, especially when it comes to urgent matters.
Where to get help for the unemployed
Officially unemployed citizens are those who are on the labor exchange and fulfill all its requirements. That's where they get it. If a citizen does not work officially and does not register, accordingly, he has no official income, and it is impossible to issue a certificate.
Where do students get
The scholarship is also income, which, however, is not taxed. However, students can also get it - they need to apply at the place of study (to the accounting department of a university or college, technical school).
Where to get IP certificate
In fact, individual entrepreneurs can draw up such a document for themselves, but in most cases there is no such need, since they can confirm their income with a document in the form of 3-NDFL or tax return data.
Where to get a soldier
If a citizen is doing military service (regardless of whether by contract or by conscription), he can receive a certificate of income from the Unified Settlement Center of the Ministry of Defense. The location of the department depends on the specific military district - there are 3 institutions in such cities: St. Petersburg, Yekaterinburg and Khabarovsk. In most cases, a written request is made to the departments by mail (including by e-mail, if possible), so it is important to contact the command of the military unit. The answer must come no later than 5 working days, excluding the time of transmission.
Thus, the law does not limit how long the 2-NDFL certificate is valid, but each organization has the right to present its own requirements, which it is better to clarify in advance.
