Who signs the 2-NDFL certificate in 2021 - for the director, for the employee, sample power of attorney for signing

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 2021? You will find out what the rules are in this regard and how practice works in our review.

For 2021, tax authorities have developed a new form of certificate 2-NDFL (Appendix No. 1 to the Federal Tax Service order No. ММВ-7-11/566 dated October 2, 2018). The new form came into force on January 1, 2021. For the first time, you need to report using the new form for 2021.

Towards reality

Initially, according to official explanations on the correct completion of such an important document, only the tax agent himself was authorized to sign the 2-NDFL for submission to the Federal Tax Service. In most cases, this is the head of the company, as well as the individual entrepreneur himself.

But practice makes its own adjustments. Thus, the general rules clarify that the certificate can now be endorsed by persons of the organization (IP) authorized for such actions on the basis of a pre-drafted power of attorney, which can be issued by the head of the company or a merchant.

The person who endorses the 2-NDFL certificate must indicate:

position held;
last name and initials.

The fact is that this document is legally classified not as an official accounting certificate, but as a tax document. Therefore, it is not at all necessary for the manager to sign it, as mentioned above.

A trusted person may also have the right to endorse 2-NDFL. However, in this case, a power of attorney is required. According to the established rules, detailed details of this power of attorney should be indicated at the end of the 2-NDFL certificate, close to the signature of the corresponding authorized person. They should be indicated as details of a document confirming the right to such a visa:

According to the law, a power of attorney on behalf of a legal entity is legitimate when it is signed:

The leader.
Another person who is authorized by law and/or constituent documents (primarily the charter of the company).

Usually, under a power of attorney, an official can sign income certificates within 1 year by default, if a specific time frame is not indicated in it.

And who, according to current regulatory rules, can sign 2-NDFL in 2021?

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.

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Personal income tax (personal income tax)

Who can sign

The rules clearly state that the following persons have the right to sign this official document:

Directly the tax agent himself.
An officially authorized representative.

The certificate must indicate exactly who signed it. This is done by indicating the corresponding code digit:

for a tax agent – “1”;
The official representative identifies himself/herself when endorsing the certificate with the number “2”.

If the representative has been instructed to submit a certificate to the territorial bodies of the Federal Tax Service of Russia, then he should additionally indicate the specific name of the document that will confirm such powers and the legality of the actions of this person.

Who signs the 2-NDFL certificate in 2019?

Documentary grounds

The 2-NDFL certificate refers to tax documentation, and accordingly, the circle of persons allowed to endorse the document is determined on the basis of Law 402-FZ, which states that both the general director of the enterprise and an authorized person have the right to sign the certificate.
To avoid problems with the delegation of authority to sign, the company must create a document in the form of an order, which will list employees who have the authority to sign 2-NDFL certificates.

General procedure

Only authorized persons have the right to sign the document, namely:

directly the employer represented by the manager;
officially approved employee of the organization.

Moreover, in the official document there is a special column for marking the performer, sign 1 is for the employer, and 2 is for the officially approved performer.

If the form is submitted to the tax authority, then additional confirmation should be attached that the responsible person has the right to act with the document.

How to sign correctly

The authorized person with the right to sign undertakes to indicate the surname with initials and position held in the organization.

By proxy

A power of attorney is a document with which the director can delegate his powers, namely, transfer the right to sign.

The document can only be issued by one person at a senior level.

Sample power of attorney 2021:

If an enterprise, according to the Charter, operates using a seal, it must be affixed to the trust document.

Who should and can do this?

General Director (Head)

An authorized employee has the right to sign a 2-NDFL certificate to the general director of an organization. But the rules do not prohibit the manager from visaing his certificate independently.

For an employee

For an employee of an organization, the certificate is most often signed by an employee of the accounting department at the place of employment.

But all persons who are allowed to submit similar reports to the Federal Tax Service have authority.

Chief accountant

The chief accountant does not always have the right to sign a document in Form 2-NDFL. Accordingly, when a certificate is endorsed for him, powers are granted exclusively to the director or a circle of persons who are approved by order of the organization.

For an individual entrepreneur (IP)

An individual entrepreneur does not have reporting on Form 2-NDFL for himself.

If necessary, he provides an annual declaration of income received.

If a businessman has hired personnel, then, regardless of the taxation system, he is obliged to submit reports and remit taxes.

Both the manager himself and an authorized person, most often the chief accountant, can sign certificates for employees who are on the entrepreneur’s payroll.

For the bank

For a bank, a certificate of income of an individual is the main document on the basis of which a decision is made regarding a positive or negative answer when receiving a loan.

The document is signed by the general director, chief accountant or an official authorized to endorse the document.

Is a barcode required for 2-NDFL?

What is the penalty for not having a TIN in 2-NDFL? About it - .

How to fill out 2-NDFL for a foreigner? Find out .

For tax

For the tax service, form 2-NDFL is required to verify income for all employees and each individual.

A certificate is drawn up by the accounting department and endorsed directly by the head of the organization or by an employee authorized to sign on the basis of an order from the company.

For a tax agent

For a tax agent due to the absence of an authorized person as a result of vacation or illness, Form 2-NDFL must be endorsed by a person approved on the basis of an order during the absence of the first person.

In a separate division (branch)

In a branch, both the head of the head unit and the authorized person of the separate branch have the right to sign the 2-NDFL document.

If there is no chief accountant

If an enterprise does not have a chief accountant on staff, then often the right to sign the document belongs to the head of the enterprise.

To whom is it issued?

Form 2-NDFL is provided by the employer:

To the Federal Tax Service for each employee who received wages in the organization over the past year, including those dismissed and laid off. To correctly display income in the certificate, regulated income coding is used.
Employee upon request . The request can be made orally; a written request is not mandatory. Moreover, the employer does not have the right to refuse to issue it, and the employee, in turn, has the right to ask for more than one original.

It is worth considering that a written application to receive form 2-NDFL guarantees the provision of a certificate from the employer within 3 days, in contrast to an oral request, the deadlines for which are not regulated by the tax legislation of the Russian Federation.

For what period do you need a 2-NDFL certificate? The deadlines are presented 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 2021 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 2021, regulations continue to apply allowing LLCs and JSCs not to use a seal 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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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.

Who forms?

Usually the accounting department at the enterprise is responsible for issuing the certificate.

At the request of the employee, the organization is obliged to issue a certificate within up to 3 working days.

There are companies throughout the country that offer certificates for a fee.

This might also be useful:

Report on the average number of employees in 2021
New KUDIR for individual entrepreneurs on the simplified tax system in 2021
Rules for filling out and submitting 4-NDFL

2021 Patent Application (Form 26.5-1)
Request for a reconciliation report with the tax office
Payment order for VAT 2021

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In what situations is printing needed?

If your company uses a seal in its activities, then in 2019 you can affix it to the 2-NDFL certificate at your own request. The tax authorities will definitely not issue a fine for its presence or absence, since this process is not regulated by law.

This certificate can be used for various purposes. One of your employees may, for example, go to the bank to apply for a loan. In this case, no stamp is required. But in order for the employees of the credit institution to have no doubts about issuing money, it is better to leave an imprint on the document.

If the organization’s seal is not affixed, then the bank, in its own interests, can make calls to the employer to clarify the information and confirm its accuracy. To avoid such inconveniences and not do unnecessary work, you should immediately issue a 2-NDFL certificate with a stamp. This simple action will help you avoid unnecessary questions and intrusive calls.

The absence of a seal is not a violation, but for your own peace of mind you can affix it. The imprint will make your life much easier, as it increases the confidence of third parties in the authenticity of the document.