Do I need a stamp on the 2-NDFL certificate? Is it necessary to put it or not?

Hello! In this article we will talk about the need to affix a stamp on the new 2-NDFL certificates.

Today you will learn:

• In what cases is the certificate not stamped?
• When an impression is necessary due to circumstances;
• Where is the best place to put a stamp?
• How to confirm the authenticity of the certificate.

What does personal income tax certificate 2 contain?

Form 2 Personal Income Tax is an important reporting document assigned to organizations and entrepreneurs for submission to the Federal Tax Service Inspectorate working with individuals.

What is its essence: every enterprise and businessman cooperates with individuals - under labor and civil contracts, and pays them wages, fees, and other payments. From these payments, an enterprise or businessman is required to withhold 13% for transfer to the state budget.

Important information! Thus, an individual entrepreneur or organization becomes a tax agent and fulfills the duties of calculating, withholding and transferring income tax assigned by the state in Article 226 of the Tax Code of the Russian Federation.

The company reports to the Federal Tax Service on its performance as a tax agent. For this, the Tax Service has developed 2 forms:

• annual – in certificate 2 personal income tax;
• quarterly – calculated at 6 personal income taxes.

An income certificate is submitted at the end of the year and is issued for each individual. For example, if you have 50 employees, then you need to prepare and submit 50 certificates on time.

Take into account! If the number of 2 personal income tax reports exceeds 10, then they must be submitted in electronic format. Up to 10 certificates can be sent to the inspection in paper form.

In addition to inspection, a document on income is often needed by individuals themselves, for example, to apply for benefits, obtain low-income status, confirm financial stability when obtaining a visa, etc.

Important information! The tax agent is obliged to provide the individual with personal income tax certificate 2 within 3 days from the date of application. The deadline is established by Article 62 of the Labor Code of the Russian Federation.

Today’s income form was adopted by Order No. ММВ-7-11/ [email protected] dated October 2, 2021 and contains 2 certificate options:

• for filing with tax authorities - a completely new type of document, oriented for typewriting;

  

• for issuance to individuals - the classic version, which is received by employees for personal needs.

  

What does a personal income tax certificate contain for physical addressees:

Take into account! Numerical values ​​in documents are recorded in 3 tables - about income, about deductions, about the total amounts of income, deductions and taxes.

The version developed for submission to inspections looks completely different. It is close to the appearance of tax returns and other fiscal reports. It has 2 sheets.

What is included in the first sheet:

• Document Number;
• reporting year;
• adjustment;
• sign;
• inspection code;
• information about the agent - TIN, checkpoint, etc.;
• information about the individual – full name, citizenship, etc.;
• total amounts of tax, income.

What is included in the second sheet:

• income codes and amounts;
• deduction codes and amounts;
• months.

Note! Only income that is taxed is added to personal income tax certificate 2. For example, maternity benefits, care allowance, etc.

Sometimes the agent cannot withhold a percentage of income, and such payments also need to be reported in the certificate. Example: income was paid not in cash, but in kind. According to the rules of Article 226 of the Tax Code of the Russian Federation, the agent is obliged to withdraw the unwithheld amount upon the next cash payment to this individual. But if the work with an individual is one-time and no further payments are expected to be made to him, then the agent reports the income paid to the inspectorate.

Example:

1. The organization entered into a GPC agreement with a person to perform one-time work - developing a website for the enterprise.
2. As a result, the programmer was paid a reward in the form of a laptop worth 50,000 rubles.
3. There was no further cooperation between the parties. The organization reported to the Federal Tax Service about the transferred income in kind, generating a 2nd personal income tax certificate for the programmer.
4. The inspectorate sent the programmer a letter with a tax notice.
5. The programmer filled out the 3rd personal income tax declaration and submitted it to the inspection during the period January-April of the coming year.
6. Until July 15, the programmer independently paid the tax to the state treasury.

Take into account! You can see your certificate submitted by the agent through the Taxpayer’s Personal Account.

Report submission deadlines

Please note that you must fill out and submit 2-NDFL to the tax office no later than April 1 of the year following the reporting year. Since this is the last date when tax agents transmit information about an individual’s income, calculated, withheld and transferred taxes to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Sign” field. In 2021, April 1 fell on a Sunday, so the deadline was postponed to 04/02/2018. As for 2021, no transfers are provided.

If the tax agent was unable to withhold tax when paying income and during the entire tax period, then he is obliged to provide the tax report, indicating the number 2 in the “Sign” field. This must be done before March 1 of the next year (clause 5 of Article 226 of the Tax Code RF). Please note that the procedure for providing such information to the tax authorities is now presented in Appendix No. 4 to Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

For late submission of the report, a liability of 200 rubles is provided. for each certificate (clause 1 of Article 126 of the Tax Code of the Russian Federation), that is, for a form drawn up for an individual employee. Responsibility has also been introduced for providing certificates with false information. For each such report you will have to pay a fine of 500 rubles. (Article 126.1 of the Tax Code of the Russian Federation), and it can be avoided only if the tax agent identifies and corrects the error before it is discovered by the tax authority.

Is a stamp required for 2 personal income taxes?

No, personal income tax certificate 2 is not stamped. The document is filled out in accordance with the instructions included in the order approving 2 new forms - No. ММВ-7-11 / [email protected] dated October 2, 2021. Important information! None of the current versions of the income certificate contains such details as “space for printing”.

Entrepreneurs have never been required to have a seal, and after 2016, organizations are also freed from the need to issue a seal, and therefore from the obligation to certify documents with it. Therefore, in form 2 of personal income tax until 2021 there was a column “M.P.”, and then the Federal Tax Service deleted it.

How do they report on past years now?

Certificates of income for individuals often undergo changes. In 2015-2016, the old form was used, approved by the Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 / [email protected] But at the end of 2021, the Federal Tax Service initiated consideration of the next changes to this Order in connection with the approval of the Order of the Federal Tax Service of Russia dated 17.01 .2018 No. ММВ-7-11/ [email protected] (registered with the Ministry of Justice and published on January 30, 2018). If you need to submit information for previous periods, the tax office requires you to use the forms that were in force during that period.

In what situations is printing needed?

The personal income tax certificate 2 must be stamped if:

• a certified copy is submitted, for example, you send a document by mail with a list of attachments; all photocopies must be certified by a notary;
• If you send a document via a remote communication channel, you must use an electronic digital signature.

Take note! There are 3 types of digital signature – simplified, enhanced unqualified, enhanced qualified. The latter type is necessary for working with government agencies. For example, if an organization needs to submit more than 10 certificates of 2nd personal income tax, then they need to be certified with a qualified digital signature and sent via TKS.

Individuals can also acquire an electronic digital signature with qualifications if they are engaged in active document management.

Delivery formats

When the company consists of several people, then 2-NFDL can be submitted to the tax office on paper. If the number of individuals who received income in the company exceeded 25 people, then the report will have to be submitted only in electronic form (clause 2 of Article 230 of the Tax Code of the Russian Federation) via telecommunication channels.

To prepare reports, the free software of the Federal Tax Service “Taxpayer Legal Entity” is used. To send an electronic report to the Federal Tax Service in electronic form, you must enter into an agreement with an authorized telecom operator, obtain an electronic digital signature and install software.

How to check a certificate before submitting it to the tax office electronically? To do this, just download the free Tester program from the official website of the Federal Tax Service. By installing it on your computer, you can check the file sent to the Federal Tax Service for compliance with the format for submitting the report in electronic form.

How to properly stamp a new form

There is no need to put the organization’s stamp on personal income tax certificate 2 for inspections. Tax authorities work with most agents via TKS, and to send reports through this channel, they use secure digital printing, which is much more reliable and reliable than a regular facsimile.

But often, when requesting a form, employees ask for a stamp so that the bank or other department does not have questions. If the organization does not have a seal, then such requests are impossible to fulfill in principle. If the company has a registered seal, then you can put it on it.

Take into account! If you want to put a stamp on personal income tax certificate 2, then it is better to do this in the place where the corresponding details used to be - next to the signature of the manager or his representative. In this case, the date and name should be clearly visible.

It is easier for an organization to put a stamp on a certificate and save itself from calls from a bank or other company to verify the authenticity of the document.

For reference! There is no obligation to answer questions from a bank specialist who serves an individual for whom you pay personal income tax as an agent, but this will make it easier for this individual to receive the necessary service.

Composition of the document

Contains information about the income received by an individual. Including investments in the stock market.

It states the following:

• Tax agent information. Print its name. They also give his phone number. Inform about OKTMO, INN and checkpoint codes.
• Information about who receives income.
• List of taxable income.
• Tax rates.
• Various tax deductions.
• Total amounts of income and tax deductions.

The certificate also states:

• TIN issued in Russia and abroad, last name, first name, patronymic, code designation of an identity document, address and information about place of residence in the Russian Federation, code of a subject of the Federation or a foreign state. The series and number of the passport are also imprinted.
• The income table indicates the month of receipt, the designation of the types of income and their amounts for each type. This also applies to deductions.
• In the final part, print or enter the total amount of income and taxes that were withheld. The certificate also includes the amount of accrued and over-withheld taxes.
• In the appropriate columns indicate the total cost of the fixed advance payments made. Information is also provided on the amount of taxes that were not subject to withholding.

Here is a sample document:

Is it valid without it and in what cases?

The certificate will be valid even without a stamp.

In order for it to be used legally, it requires the following information already mentioned:

Information about the tax agent.

• Identification data of the individual who received the income.
• Amounts of income for the period specified in the certificate.
• Deductions made.
• Results of income and tax calculations.

Also, the document in question should always indicate the date of preparation. In addition, they write down his number, under which he is listed in the reporting. It is signed by responsible employees.

All information about the recipient should be taken only from the passport. The certificate should be drawn up very carefully, since it may be necessary both for the employee and for the institution, say, for a bank.

How and where to place

Actually, it doesn’t need to be placed. But many firms, financial and other institutions may ask for a document to be certified with a seal.

If it is used regularly or when desired, it can be placed in one of two places:

• on a signature made by an authorized person;
• under the above signature.

Usually they put stamps of any kind there.

What to do if a new employee brings a document without a stamp?

The optionality of the certificate indicates the possibility of accepting it without a stamp.

The absence of a stamp does not mean that it is invalid. If the certificate contains all the necessary information, then it should be considered complete.

An exception applies to organizations for which a seal is required.

This rule applies to non-profit organizations.

A seal is also required in circumstances specified by law.

How to understand that personal income tax certificate 2 is real

Forging a personal income tax certificate is a popular service from dubious persons. Users of the document are able to distinguish a real form from a fake one. As mentioned, inspections, including territorial tax authorities, receive most of the TKS certificates, and in the case of personal submission, directly from the agent or his representative.

For reference! The representative must have a power of attorney from the manager, a passport and a document indicating the heads of the company (for example, an extract from the Unified State Register of Legal Entities).

Other users check the personal income tax document using their own resources. The most thorough check is carried out by banks - a lending specialist visually examines the certificate, correlates the data with other submitted documents (year of the certificate, data on the agent and payer, amounts), requests data from available sources and uses other information resources. For example:

• in the registers of the Federal Tax Service - Unified State Register of Individual Entrepreneurs, Unified State Register of Legal Entities; you can request free information on the Tax Service website or order a general statement, which is paid by state duty (the registration period is 5 working days, an urgent one is prepared within 24 hours, but costs 2 times more);
• comparative analysis of salaries by industry, region and municipal territory, in similar companies; if the salaries indicated in the certificate differ greatly from the average industry and territorial values, the bank will have questions and suspicions;
• use of information from paid services and databases;
• checking the client's credit history;
• and other methods.

Clerk's cheat sheet

Technical requirements for official seals - their shape, size, text and symbols placed on them - are set out in the state standard GOST R 51511–2021. Technical requirements for seals without a coat of arms are not specified in state standards.

The instructions must also contain lists of documents certified by all types of seals. Lists of documents are compiled on the basis of regulatory legal acts and our own experience in the organization. The lists establish who personally and in what cases has the right to certify the authenticity of a document’s signature. The right to have and use a seal should be recorded in the regulations on the structural unit