Who has the right to submit 2-NDFL on paper and how to do it correctly

Who has the right to sign the tax return 2 personal income tax. Is there a clear delineation of rights in the legislation, and what local acts correctly formalize the circle of people who are responsible for the information provided to the tax office. In this material we will consider all the nuances if there is no signature of the manager, as well as issues related to the right to endorse a document by proxy.

Who submits certificate 2 personal income tax

All business entities, including individual entrepreneurs, who during the year accrued remuneration for labor or other income in favor of employees, and also withheld personal income tax from them, submit a declaration of 2 personal income tax to the tax office after the expiration of the reporting period. Legal entities submit reports to the Tax Inspectorate at the place of their registration, individual entrepreneurs - at the place of residence. In addition, they are obliged to issue a certificate at the personal request of an individual. persons as needed within three days.

In 2021, the report is submitted to the Tax Inspectorate no later than April 2, but if there have been cases of personal income tax not withheld, the indicators must be submitted before March 1. You can submit information via electronic document management, on paper directly to the fiscal authorities or by postal parcel. In the last two cases, the information is considered submitted according to the date of its acceptance by the inspector at the tax office or according to the stamp on the item.

Methods for submitting information

The tax agent is given the opportunity to choose the method of submitting information to the inspectorate: in person, through a representative, or by post.

Each of these paths has its own characteristics.

1. If documents are submitted through a legal or authorized representative, then:
2. the status of a legal representative may be persons to whom such a right is granted by law or constituent documents (Article 27 of the Tax Code of the Russian Federation);
3. individuals or legal entities acting on the basis of a power of attorney issued by the taxpayer can act as an authorized representative (Article 29 of the Tax Code of the Russian Federation).
4. The day of submission of information in these cases is considered to be the date of submission of Form 2-NDFL to the tax authority.
5. If documents are sent by mail, then with a mandatory description of the contents, the post office must issue you a receipt to confirm sending. There will be no violation if the information is sent before 24 hours of the last day of the established deadline for submission (Clause 8, Article 6.1 of the Tax Code of the Russian Federation). The day of submission in such cases is considered to be the date of sending the information by mail (paragraph 2, paragraph 8, article 6.1 of the Tax Code of the Russian Federation, paragraph 4 of Procedure No. ММВ-7-11/ [email protected] ).

Who generates and issues personal income tax certificate 2 upon request?

Each organization develops an accounting policy at the beginning of the year, where it is necessary to clarify all the details of accounting and tax accounting. One of the important annexes to it is the document flow order. Here you should clearly indicate the composition of the forms, the deadlines for submitting each and the persons responsible for the generation and submission of reports.

As a rule, responsibility for the tax base and general information in certificate 2 of the personal income tax is assigned to the employee who calculates the earnings. This is objective, since it is he who is responsible for the completeness of the data presented and the primary information that passes through.

Legal entities with employees are obliged to:

• Keep records of earnings received by employees;
• withhold income tax;
• track the numbers when personal income tax needs to be transferred to the treasury;
• report accrued income for each employee in Form 2 of personal income tax to the Internal Revenue Service and create a consolidated register for them;
• upon application by the employee, within three days, employers are required to generate an original certificate at the place of request and in the required quantity.

Verification of information by tax authorities

When submitting information personally or by a representative of a tax agent, the inspector, in his presence, must check whether the documents are filled out correctly and whether there are corrections in them. In paragraph 8 of the Procedure, this procedure is called “Filling Control”. Those documents that have not passed it, in accordance with clause 9 of the Procedure, are removed from the register and returned to the person who submitted them.

For example, Sigma LLC submitted information to the Federal Tax Service for 9 of its employees in Form 2-NDFL and attached the corresponding Register. While monitoring the completion, the inspector discovered errors in the 2-NDFL certificate for two employees - I.S. Afinogenov and K.S. Burov.

As a result, information about the income of these employees was deleted by the inspector from the Register, and information on them is considered not to have been submitted. For the remaining seven employees, the submission of information is accepted, since the documents are filled out correctly.

After completing the completion control procedure, the inspectorate employee draws up two copies of the Protocol for receiving information on the income of individuals of the organization for the past year. It is specifically indicated that the documents were submitted on paper.

Each copy is signed by the tax inspector and the person representing the tax agent, if this person was present at the control event. One copy remains with the tax authority, the other is given to the tax agent in person or sent by mail. For the tax agent, the Protocol will further serve as confirmation of the fact of submission of information.

Documentary basis and general information

Before the latest changes in legislation, the immediate manager of a legal entity or the individual entrepreneur himself had the right to sign certificate 2 of personal income tax for the tax office. But life makes its own adjustments. Currently, both the director, according to the statutory documents, and his authorized representative can endorse the report.

The document on the basis of which the representative has the right to sign is a power of attorney drawn up in advance and endorsed by the head. At the end of the declaration, information about it is indicated next to the visa of the person signing the personal income tax 2. As a rule, the power of attorney is issued for one year; if necessary, the time frame is changed or not noted at all.

If the accounting policy does not establish a list of persons responsible for the right to sign documents, it must be defined in the order. This will be required for approval of 2 personal income tax when changing the manager, temporarily replacing employees during their vacation, business trip or sick leave. In this case, the certificate indicates the person replacing the absent employee and the order for replacement.

Results

The procedure for submitting paper 2-personal income tax forms in 2021 remains the same compared to previous periods. But you need to keep in mind that a lower population threshold has now been set for this. The amount of time for preparing information has also decreased.

What else needs to be taken into account in the reporting and how to deal with the requirements of the tax authorities if they arise? Our experts tell us in the recordings of cool webinars - right now you can pick them up completely free of charge !

Who has the right to sign certificate 2 of personal income tax

The regulatory document clearly defines the list of persons who have the right to sign certificates in Form 2 of personal income tax.

• The head of a business entity or deputy head, according to the statutory documents;
• an authorized person who officially represents the interests of the tax agent.

In addition to the visa, the certificate indicates the name of the person who signed the document only in cases where a power of attorney is valid. To do this, reflect the corresponding cipher:

• If the certificate is signed by the manager, indicate the number 1;
• if signed by a tax agent representative, indicate the number 2. This will be: An accounting employee who calculates wages;
• HR specialist keeping records of personal cards;
• the chief accountant or his deputy, with the responsibilities of monitoring the calculation of earnings and filling out reporting forms to the fiscal authorities.

It is important! If a representative submits information about divisions to the inspection, the details of the document on the basis of which he is acting are additionally indicated (for example, a power of attorney for the right to sign).

Procedure for submitting information

When submitting 2-NDFL or notifying the inspectorate about the impossibility of withholding tax, all taxpayers must use the form and follow the Procedure, which were approved by Order of the Federal Tax Service dated 10/02/2018 No. ММВ-7-11/ [email protected] This document establishes the rules for submitting information on Form 2 - Personal income tax on paper, as well as in electronic form.

Information submitted in paper form must be accompanied by a Register drawn up in accordance with the form from Appendix No. 1 to the Procedure. One copy remains with the inspectorate, the other, in accordance with clause 7 and clause 11 of the Procedure, will be returned to the taxpayer.

Form 2-NDFL has been canceled for reporting for 2021. Now information from the certificate will be submitted as part of the 6-NDFL calculation.

Who signs personal income tax certificate 2 for employees

If an employee needs a personal income tax declaration 2 to submit to other organizations, he notifies the employer in writing, and it is not necessary to indicate where the income certificate is being submitted. The accounting department is required to prepare a declaration within three days.

In this case, Form 2 must be signed by the general director or employees who endorse the report to the tax office. An internal local document has approved the list of persons for signing personal income tax certificate 2, and it does not matter who requires it and for what purpose.

How I tried to convince banks to trust my 2-NDFL certificate

It is much more difficult for a chief accountant to take out a personal loan from a bank than for someone else. Our reader Zhanna Bleskina came to this conclusion. She tried to get a loan from several banks, but was unsuccessful. The snag was the 2-NDFL income certificate, which the chief accountant signed with her own hand. Here's her story.

“I needed money for repairs. The problem was that I needed more than I had put aside. At the family council, they decided to take out a bank loan for urgent needs. It seemed to me that the bank would issue it without any problems. The amount was only twice my monthly salary, and the loan term was six months.

The first thing I did at work was print out a certificate of income (2-NDFL), sign it with my boss, sign it, stamp it and head to the bank. At first everything was fine: I filled out a long form and handed in the documents. I began to wait. Imagine my surprise when a few days later I received a refusal. Without explaning the reason! But why? I have a good salary, a stable job, no debts and an ideal credit history (or rather zero, this was my first loan). Maybe the reason is having a child?

Out of an excess of feelings, I blurted out all this to the operator who took my documents to obtain a loan. “What does this have to do with your son? – she was surprised. – You simply have a high level of income indicated on your certificate. And it is confirmed by your signature. So they didn’t believe you.”

I was even confused: “But I’m the chief accountant! Who can sign my 2-NDFL instead of me?” “General director,” said the operator. But after the bank refused to redo the certificate, according to her, it was already useless.

Returning to work, I printed out a new version of the income certificate. The general director was very surprised when I asked him to sign a certificate for me in two places - for himself and for me. Having grumbled about the writings on the last day before the vacation, he nevertheless signed an autograph, including in the signature column for the chief accountant.

I went to another bank to get a loan. But here, too, an unpleasant surprise awaited me - the operator rejected my freshly signed document due to the fact that in two places the signature of the same person - the general director. At the same time, I appear in the case as the chief accountant. That is, the enterprise still has a chief accountant. Having collected the documents, I ran back to the office, still hoping to catch the boss. But in honor of his vacation, he rushed off from work early, so it was not possible to get his signature on the third version of 2-NDFL.

The story ended with me borrowing money from a friend. She had known me for 20 years and therefore she didn’t need my 2-NDFL.”

How can a chief accountant confirm his income?

As a survey of banks conducted by UNP showed, each credit institution has its own view of the income certificate in Form 2-NDFL, which confirms the solvency of the chief accountant.

Sberbank will accept a certificate of income signed personally by the chief accountant. But you will need to attach a copy of your bank card to the certificate to confirm the authenticity of the signature.

The Moscow Credit Bank also accepts 2-NDFL, certified by the chief accountant. You must attach a copy of your work record book, certified by the seal of the employing company.

Uralsib Bank requires you to present a certificate of income signed by the general director and attach a certificate from the HR department about your appointment as chief accountant.

Alfa Bank asks to submit a 2-personal income tax form signed by the general director. There is no need to confirm your position here, only additional information about solvency - a copy of the VHI policy, a copy of the registration certificate for the car or a copy of the international passport with notes on flights abroad.

VTB24 will accept a certificate signed by the chief accountant, plus an order for appointment as chief accountant.

Responsibility for inaccurate information when filling out 2nd personal income tax

Incorrect data in 2 personal income taxes are of a different nature and have different responsibilities. It is necessary to differentiate between the obligations for setting up and maintaining records. For example, for errors in a certificate submitted to the fiscal authorities, the response measure is determined in accordance with the Tax Code, this also applies to the presentation format.

If the income figures are inflated, this is considered fraud, especially if the values ​​are submitted for the loan to the banking organization. The tax office has the right to assess additional tax and impose a penalty for late payment.