The validity period of 2-NDFL is a variable value. It is determined by the addressee of the certificate: the tax service, a banking organization or a representative office of a foreign state.
Such a document is necessary for a citizen-taxpayer in the following cases:
- when applying for a mortgage or loan;
- when applying for a visa;
- when processing deductions;
- when applying for a new job;
- to apply for unemployment benefits.
Since the document is prepared on the basis of data for the reporting period, the validity period of 2-NDFL is not limited by law. But various authorities that request this document have the right to independently set the time frame during which it is recognized as valid. This is due to the fact that the document is a reflection of the financial status of the citizen. And when contacting some organizations, you should provide the latest information.
How long is a 2-NDFL certificate valid?
Tax agents (meaning firms, enterprises, individual entrepreneurs paying income to individuals) must, upon receipt of an application from a taxpayer (tax agent employee), issue him a reference calculation of 2-NDFL (clause 3 of Article 230 of the Tax Code of the Russian Federation) for any period, prior to the application date.
The current 2-NDFL form for 2021 can be downloaded here.
A sample application for issuing a 2-NDFL certificate can be downloaded from ConsultantPlus. To do this, sign up for trial demo access to the K+ system. It's free.
And although the validity period of the 2-NDFL certificate is not limited, its contents and date must correspond to the purposes for which it is taken by the employee. So, 2-NDFL is sometimes needed:
- to prepare the 3-NDFL declaration;
- when applying for a loan.
Let's see how long 2-NDFL is valid in these cases.
Why do you need a certificate?
The need to obtain a 2-NDFL certificate has nothing to do with its validity period. But, nevertheless, it seems that listing the cases when you may need a certificate would be useful.
So, you may need help in cases where:
- You started working at a new place and want to get the standard child tax deduction. Benefits are provided only up to the month in which your income for the current calendar year, subject to personal income tax, does not exceed 350,000 rubles;
- you plan to receive social and property deductions that require confirmation from the tax authority;
- you fill out the 3-NDFL tax return if at the end of the calendar year you are required to submit it and (or) if you want to receive tax deductions through the tax authority;
- You need a 2-NDFL certificate to present at the place of request if you need to confirm the amount of your income (for example, to obtain a visa or approve a loan).
There may be other cases when a 2-NDFL certificate may be required.
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Validity and expiration date of the 2-NDFL certificate for the tax office
Let's move on to the question “How long is the 2-NDFL certificate valid for the Federal Tax Service?” When the year ends, an individual, based on the rule established by law (Article 229 of the Tax Code of the Russian Federation) or by personal expression of will, sends a 3-NDFL declaration to the tax authorities. Figures relating to income are transferred to it from 2-NDFL.
Although, as we have already figured out, there is no validity period for 2-NDFL certificates, the taxpayer is strongly recommended to check whether he has missed the time to contact the tax authority on an issue for which resolution is necessary, including the information presented in 2-NDFL . Most often, individual taxpayers go to the tax office in order to return previously transferred personal income tax from the budget. At the same time, the deadline for tax refund is 3 years (Clause 7, Article 78 of the Tax Code of the Russian Federation).
ATTENTION! Users of their personal account on the website of the Federal Tax Service of Russia have the opportunity to download Certificates to their computer using this service. It is necessary to take into account that tax agents submit information about an individual’s income for the past calendar year to the tax authority no later than March 1 of the following year. That is, the 2-NDFL certificate for 2021 can be available in your personal account no later than 03/01/2021.
Next, we will consider how long a 2-NDFL certificate is valid for a bank.
About deadlines
The law does not provide a clear framework for how long personal income tax certificate 2 is valid for tax deductions. At the same time, you can contact your employer to receive it as many times as you like, because the reasons for presenting it are different.
It is worth remembering one important deadline, and this is not how long the income tax document will be valid, but how long after the application, the authorized person is obliged to transfer the document to the applicant. This period is limited to 3 days.
Regarding the period of its validity, it largely depends on the purpose of receipt. The standard period that many organizations use is the month following the last one indicated in the certificate.
Validity period and deadline for submitting the 2-NDFL certificate for the bank
It is extremely common for credit institutions to request the calculation of 2-personal income tax (when citizens contact them to borrow money for various needs).
The validity period of a 2-NDFL certificate for a bank will be determined by its requirements for the period of confirmation of earnings and/or the date of its preparation, which may vary in each individual case depending not only on the credit institution, but also on the characteristics of the loan product claimed by the potential borrower .
As for the deadline for submitting 2-NDFL to the bank, it is determined by the time limits for transferring to the bank all the documents necessary to consider the request to receive borrowed funds.
Read about banks checking the 2-NDFL certificate for a loan here.
Will the bank accept an expired personal income tax certificate?
In financial matters, banks are not ready to make concessions, even on the validity period of the securities. If the validity period of 2nd personal income tax has expired, the loan will be refused. Some institutions issue loans without confirming income with personal income tax information. But the cost of the loan will be much higher than with a certificate that is still valid.
Important! If you are planning to get a mortgage, then many banks have a program without proof of income - a mortgage on two documents. But in this case, the minimum advance must exceed 30-50%.
Is it possible to provide a copy
If you need to submit a certificate to several institutions, but there are no other copies, then people have a question whether it is possible to provide copies of the document in this case. The employer is obliged to issue only the original certificate to his subordinate.
As for the submission of documents by citizens to various institutions, there is an option to provide copies, but only when this is provided for by local regulations.
Deadline for issuing certificate 2-NDFL
The law does not directly say how quickly this paper is issued by the tax agent. But there is Art. 62 of the Labor Code of the Russian Federation, which limits the time for an enterprise to prepare documents for its employee at the latter’s request to 3 days, including the period for issuing a 2-NDFL certificate. Thus, if an employee has submitted an application for registration of 2-NDFL, it is within this period that it should be done and given to him.
Read more about the procedure for issuing a 2-NDFL certificate to an employee here.
For information about who can endorse the 2-NDFL, see the material “Who has the right to sign a 2-NDFL certificate?” .
What are the consequences of not issuing a 2-NDFL certificate at the employee’s request, read in the article “The employee was not issued a 2-NDFL certificate? Wait for the trial .
What to do if there is no official job
If a person is unemployed or not officially registered with an enterprise, one cannot refuse the opportunity to receive additional financial assistance. Our company is not engaged in issuing “fake”, but completely legal salary certificates. The fact is that our assets include real organizations through which the required documents are issued. And, given the fact that how long is personal income tax certificate 2 valid for social security, we can make any form retroactively.
Buying the required form is very simple, you just need to dictate some important information to the operator:
- appointment 2 personal income tax;
- desired level of income;
- city of residence and permanent registration address;
- desired position;
- for how long is Form 2 personal income tax needed (month, quarter, year).
You don’t need to collect anything else, just pay the cost and wait a few hours or days. The price depends on the urgency and whether the service is needed with home delivery. Sales are carried out without a queue and until 20.00 Moscow time. any day, seven days a week. The papers we have drawn up fully comply with the samples provided by social services. Therefore, if it is impossible to make a form at an official job, you should not agree with not receiving additional benefits, but it is better to purchase the missing papers from our organization.
Results
The 2-NDFL certificate does not have a validity period, but it does have a deadline for its submission by the employer to the tax authorities and a deadline for issuing it to the employee. The employer is obliged to issue a 2-NDFL certificate to the employee within 3 working days. In addition to the employer, a 2-NDFL certificate for previous tax periods can be requested from the INFS.
Read more about this in the material .
Sources:
- tax code of the Russian Federation
- labor Code
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Why is she the tax office?
The data specified in the document is reporting that is used by the tax authority to generate the volume of personal income tax refund when applying for a tax deduction. Income for residents is:
- Funds received for performing one’s direct labor duties.
- Money from sources located abroad.
- Income in kind.
An official document confirming the amount of income and, accordingly, payments to the budget opens up the following opportunities:
- Confirmation of the amount of income received, thereby confirming your solvency.
- Provide data to provide grounds for income tax refund.
- Submit information about the tax paid to the state tax authority (for non-residents).
How to submit a document to the Federal Tax Service?
The relationship between employees, employers and the Federal Tax Service can hardly be called easy. Thus, the main role of the employer in relation to the tax authorities regarding employees is to transfer payments on the income of individuals to the tax inspectorate account, and taxes must be transferred on the day of payment of wages.
The deadline for submitting a declaration in form 2-NFDL is regulated, first of all, by the Tax Code of the Russian Federation. Thus, according to Article No. 230, documents must be submitted to the Federal Tax Service before the end of March of the year following the reporting year. Failure to submit returns on time will result in penalties for the employer.
The submission period is 1 year from the date of filing the last declaration, however, this is not regulated anywhere. A conclusion about the submission period can only be made based on the fact that the document is submitted to the tax office before April 1, and then a new calendar year begins for the submission of the next documentation.
By the way, there are cases when it is not the employer, but the employee who must provide documentation. For example, to receive a tax deduction, you also need to provide this type of document.
For bank loan
In this case, each financial institution independently determines the expiration date of the 2-NDFL certificate , which the borrower must provide for verification. There are no strict rules prescribed in regulations in this regard.
However, it can be noted that in practice, the most common situation is when banks want to see a certificate taken a maximum of 30 days or 6 months before applying for a loan (or later). Let's illustrate this with a clear example.
EXAMPLE A potential borrower in the first month of 2016 contacted the bank with a question about how long the 2-NDFL certificate is valid . And I received an answer that this reporting document should be “no older than” six months. Then, at work, the person requested 2-NDFL, but for some reason did not apply for a loan from a financial institution. He decided to do this only in August 2021. This means that he can no longer use the previously issued certificate. This is a document that seems to have an “expired date.” A new certificate is now required to submit to the bank.
Also see “Where to get 2-NDFL for a non-working person.”
2-NDFL and its validity period are checked at all . Of course, the answer to the last question will be yes.
Banks check such certificates using their own sources. That is why, if the reporting document shows inflated amounts, which was done in order to obtain a larger loan amount, the potential borrower may be refused. Such information must be reliable.
Also see “How banks check 2-NDFL”.
What is personal income tax?
This paper is compiled by the accounting department at the person’s place of work and is necessary for various purposes, but mainly for:
- Report in the tax return in form 3-NDFL for the calculation of the necessary payments in favor of the state.
- Receiving payment deductions provided by the state. Such deductions include social, property and standard. A certificate of income for a tax deduction is always provided, otherwise such a deduction cannot be obtained. The amount to be deducted is always calculated based on the amount of wages. Also, this paper will be required for income tax refund.
- For a mortgage, as for any other large loan, this document must also be presented. It will confirm the client's solvency. However, for small loan amounts the bank may not request this information. But all this is the responsibility of the bank, and it is necessary to clarify the exact information with it.
- This information is needed for a visa and for the Federal Migration Service. The person confirms that he has a permanent source of income and has no intention of remaining in a foreign country. Accordingly, submitting information to the FMS, on the contrary, confirms that the person wants to stay in the country and has a constant source of income.
- This information will also be required to be provided to local authorities for the purpose of assigning pensions and social benefits. Pensioners are assigned the payment of disability benefits, paying attention to the numbers indicated on the paper.
Thus, many citizens of the country need such a document and it will be useful to know some of the features of its application.
Refusal
Sometimes there are situations when an employee is refused information about his salary. This can be justifiably done only because the citizen is unofficially employed, but in this case the head of the enterprise violates the legislation of the Russian Federation. But if a citizen is registered in accordance with all the rules, then the refusal is not legal, even if the person requests several copies of the paper or asks to provide the same document several times in a short time.
Sometimes there may be situations when an enterprise obliges a person to pay for the issuance of paper; it is worth understanding that such a requirement is illegal. Income papers are always issued free of charge.
A refusal to extradite cannot be justified by legality in any case, however, if a citizen insists on entering false information, then such a refusal will be lawful. For example, an employee has worked for one month, but asks for paper for three or more months. In this case, the accountant may ignore the requirement to issue income paper for a non-existent period.
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