What is a proof of income un. Income statement for social security
How to confirm your income for a guaranteed loan at the bank? A mandatory parameter for evaluating a client for a bank is solvency, which is determined by the presence of constant monthly earnings. In addition to citizens who are officially employed, for money also come from employed persons, freelancers, individual entrepreneurs, pensioners and other categories of borrowers. For each of these cases, there are ways to confirm income, which we will discuss in the article.
1. Information on the form 2-NDFL
This is an official document confirming the income and tax deductions of the client for a certain period of time. 2-personal income tax can be obtained in accounting, but only if the company pays a "white" salary. With an official salary, it is much easier to get a loan from a bank in the absence of other negative factors.
If the salary certificate indicates a small amount or insufficient to get a loan, this does not mean that you will be refused. Modern Russian realities say that far from all employers pay employees a completely “white” salary, often part of the money is issued “in an envelope”. Banks are well aware of this, including including additional income.
Theoretically, the borrower can agree with his employer to indicate a higher salary in the certificate. But today, banks can check the pension contributions of the borrower. Not all banks take advantage of this opportunity, however, if the fraud is found out, the client risks getting into the black list.
In the worst case, the bank will write a statement to law enforcement agencies and not only the client but also his employer will be at risk.
2. Information on the bank form
Gray salary in an envelope is a common occurrence. If the official part of the salary is not enough for you to receive or a car loan, you will have to confirm the full amount of income in the form of a bank.
This document confirms the unofficial income of the applicant, that is, that part of the salary with which taxes are not paid.
It contains the following data:
- Name of the borrower;
- position;
- experience in the current place;
- salary for 6-12 months.
The bank doesn’t care if the organization paid taxes and other payments to the budget, the most important thing is to make sure that the client has stable earnings and will be able to fulfill obligations to pay the debt.
The certificate must be signed by employers. In fact, this document confirms the violation of the law, therefore, not every company will go for it.
3. Certificate in the form of the employer
This document is similar to the 2-NDFL certificate, but is executed in free form. It does not indicate the amount of tax and other deductions, only the actual income received by the employee in the envelope is noted.
Regardless of the form of the document, the details of the employing company and information about the employee who applied to the bank for a loan (position, length of service, salary) must be indicated here.
This is the easiest way to confirm gray earnings, but not every bank accepts such a document. Applicants with such a document are classified as unreliable, so often even with approval they are given money at the maximum percentage.
Reputable banks carefully evaluate such customers through the security service, in some cases even check the status of the organization’s current account.
4. Statement of declared income
The client lists all items of income in this document, the seal and signature of the employer is not required. The certificate is filled in by hand in free form, in addition, the bank may require a copy of the work book and the employment contract certified by the authorities.
This method of confirmation does not give a 100% guarantee of the client’s earnings, therefore banks conduct additional checks, for example, they call the company’s telephone and ask questions about the borrower.
5. Bank statement and electronic wallets
This method is suitable for self-employed people who receive informal pay for their work. All cash flows in bank accounts, electronic wallets (Qiwi, YandexMoney, WebMoney) can be confirmed in the form of an extract. But it should be noted that such a document is most often considered as confirmation of additional earnings and significantly increases the likelihood of approval.
Self-employed clients with only one bank statement or electronic wallet are unlikely to qualify for a large loan or mortgage.
6. Salary projects
Participants in salary projects are advised to take loans from the same banks where the card was opened. The bank checks the amount of wages on the card within a few minutes, the applicant does not need to bring certificates of work and a copy of the work book.
7. References 3-PIT
When applying for a mortgage loan, it will not be superfluous to confirm your additional income, for example:
- from renting real estate;
- from renting vehicles;
- income from investing activities, etc.
If you receive additional income from renting an apartment, you will have to show documents confirming ownership, as well as a lease agreement (it expires no earlier than one year later). The most important thing in the set of documents is the 3-NDFL certificate, which shows the amount of taxes paid for a certain period.
9. IP income
The document for confirming the income of individual entrepreneurs depends on the taxation system:
- BASIC. Declaration on the form of 3-personal income tax.
- STS Reference 3-NDFL, Book of income and expenses.
- UTII. Source documents.
To confirm the income when obtaining a loan, you can provide a certificate in any form. But it will be necessary to attach to it an extract from the territorial tax authority on the registration of individual entrepreneurs, as well as a copy of the tax return for the last reporting period with a seal.
So how do you confirm income to avoid failure?
Most importantly, do not be fooled by the bank. Indicate only the earnings that you really get and you can at least somehow prove.
If you have several sources of income - indicate everything and, if possible, collect the maximum set of supporting documents. The allowance, alimony, renting an apartment and an official salary - obviously, the total will be more than just a 2-personal income tax certificate from a single employer.
For the profile to work, you need to enable JavaScript in your browser settings
Among the UTII payers there are many individual entrepreneurs. And in their life there are many situations when they need to confirm their real income, for example, with mortgages, permits to travel abroad. It is easier for companies in such situations. They, unlike individual entrepreneurs, keep accounting records. How then to be merchants? Details are in this article.
As we have already said, many situations may arise in the life of an individual entrepreneur when necessary. And many businessmen believe that for these purposes it is possible to use the declaration on a single tax on imputed income. However, this opinion is erroneous. Let’s explain why.
In accordance with Articles 346.27 and 346.29 of the Tax Code of the Russian Federation, the tax base for single tax is the amount of imputed income, which recognizes the potential income of the taxpayer, calculated taking into account the totality of conditions that directly affect the receipt of this income.
This means that the tax return on a single tax on imputed income cannot serve as confirmation of the income of an individual entrepreneur, since the declared income is imputed, and not actually received.
The same opinion is shared by financiers (letters dated 01/31/2013 No. 03-11-10 / 1925, dated 03.05.2012 No. 03-11-11 / 141, dated March 14, 2012 No. 03-11-11 / 81, and dated 14.10. 2008 No. 03-11-04 / 3/461).
Accounting books for the general regime were approved by order of the Ministry of Finance No. 86n and the Ministry of Taxes and Duties of the Russian Federation No. BG-3-04 / 430 of 08/13/2002, for the simplified tax system and the patent system - by order of the Ministry of Finance of Russia of 10.22.2012 No. 135n, according to the Unified Customs Union - by order of the Ministry of Finance of Russia of 11.12 .2006 No. 169н
The question arises: how can merchants confirm the actual income received? Individual entrepreneurs who apply other tax regimes (general taxation regime, patent system, simplified taxation system or taxation system for agricultural producers) are in a better position. They keep records of their income and expenses in a special book of accounting.
Individual entrepreneurs applying the tax system in the form of UTII are exempted from the obligation to keep records of income and expenses. Although lawmakers have repeatedly tried to amend the Tax Code of the Russian Federation and supplement the list of duties of single tax payers.
In addition, the current legislation on taxes and fees does not provide for individual entrepreneurs paying a single tax to keep records of income for purposes not related to taxation.
Given this, the specialists of the financial department recommended to individual entrepreneurs applying the "impute" to confirm the income received:
- use primary documents proving the fact of receipt of such income;
- keep records of income and expenses in a simplified form. That is, on the basis of primary documents, record cash receipts (revenue) and expenses incurred.
This is stated in the letters of the Ministry of Finance of Russia dated March 14, 2012 No. 03-11-11 / 81, dated May 03, 2012 No. 03-11-11 / 141, dated July 9, 2010 No. 03-11-11 / 192, and dated April 19, 2010 No. 03-11-11 / 106.
For entrepreneurs who decide to keep records of income and expenses, we recommend using the following form (see table on page 20). However, in order to avoid claims, it will be necessary to register that this form is an internal accounting register.
An individual entrepreneur who applies the taxation system in the form of a single tax on imputed income may use the cash book, as well as incoming and outgoing cash warrants, as primary documents proving the receipt of income.
This is due to the fact that in accordance with the provisions of paragraph 5 of Article 346.26 of the Tax Code of the Russian Federation, payers of a single tax on imputed income are required to comply with the procedure for conducting settlement and cash transactions in cash and non-cash forms established by the legislation of the Russian Federation.
The regulation on the procedure for conducting cash transactions with Bank of Russia banknotes and coins in the Russian Federation was approved by the Bank of Russia No. 373-P dated October 12, 2011.
Table. Form for recording income and expenses
Date and number of primary document |
||||
Total for the first quarter |
||||
Total for the II quarter |
||||
Total for six months |
||||
Total for the III quarter |
||||
Total for 9 months |
||||
Total for the IV quarter |
||||
Total for the year |
And in accordance with this Regulation, the duties of individual entrepreneurs, in particular, include:
- registration of all cash transactions conducted by credit and debit cash orders;
- maintaining for accounting the cash book cash received and received from the cash desk.
Judges also agree that businessmen can use the cash book, expenditure and incoming cash warrants to confirm their real incomes (Resolution of the Constitutional Court of the Russian Federation of 05.06.2012 No. 13-P).
By the way, the Bank of Russia has developed draft guidelines on the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.
According to this project, individual entrepreneurs are exempted from the obligation to keep a cash book and issue receipts and expenditures cash orders. True, there is one condition. They must keep tax records of income and expenses. That is, these amendments on merchants who apply the tax system in the form of UTII will not be reflected in any way, since they do not keep such records.
Thus, we presented two of the easiest ways to confirm the actual income received, which is unlikely to cause a claim. Which of them is the most convenient, each individual entrepreneur has the right to decide for himself.
For those who have opened IP, sometimes it becomes necessary to present proof of the existence of a steady income (trip abroad, obtaining a loan, etc.). Employees who are employed receive paper from the manager. Individual entrepreneurs who work for themselves do not have the authority to prepare this document for themselves. In the article, we will figure out what a certificate of IP income is, how it is received and what papers are needed for this.
Citizens who have opened IP have a special status: they are partially equated with a legal entity. Often, individual entrepreneurs combine the positions of manager and tax agent. The issue of confirming income is strictly. To obtain a certificate, you must contact the local government / government.
What is paper
In the usual form, a certificate that indicates the income of the individual entrepreneur is not. Russian law does not provide for this concept. Instead, there is a document that confirms the solvency of an individual entrepreneur: a tax return.
The tax return, regardless of the form of taxation, is filled out according to form 3-NDFL.Sample form on the right. The paper itself is issued at the tax inspection at the place of registration of the IP.
There is a mark on paper that it is accepted by the tax inspectorate. This is the only document thanks to which the individual who opened the IP can confirm the stability and level of his income.
What information does it contain?
For a tax return, an entrepreneur prepares a report that highlights aspects of:
- Name of paper.
- Start of reference.
- A place.
- Entrepreneur data (Surname and initials, registration number and TIN).
- The time that the report covers.
- Personal signature.
In addition, contains information about business transactions:
- The date.
- The name of the operation.
- The number of the operation and its date.
- Indicators of the ratio of income and expenses (in cash).
Each entry has its own serial number.
Sample income statement
Where to get
Individual entrepreneurs, when submitting income information, prepare several copies of the declaration. When submitting papers, they make sure that all copies are marked with a tax mark.
If there are no offenses and false data in the certificate, there are no difficulties with the certification of several copies of the declaration. The entrepreneur does not need to pay a separate fee for information.
Any certified copy of the declaration can serve as a statement of income of an individual entrepreneur. If there is no extra copy on hand, an individual applies to the tax service with a statement asking him to issue a paper certifying income.
The application for the issuance of paper filed in 2 copies. One of them, the one on which the incoming number is indicated, is kept by the applicant.
Tax officials review the application within 1 month. In some situations, employees go forward and prepare the paper faster (the applicant indicates reasons that require an urgent certificate).
If an individual entrepreneur operates according to a simplified taxation system, it is allowed to draw up paper according to the book of accounting for income and expenses of the enterprise. The book has data on available financial transactions. In this case, copies of the pages of the Book must be attached. The original remains with the applicant.
UTII
For entrepreneurs who work on UTII, the declaration does not reflect the true financial indicators. Temporary income is considered as an object for taxation. In this case, a certificate is prepared on the basis of primary securities (their photocopies are attached) or simplified income.
Even if a businessman does not provide accounting, he is still interested in controlling finances. Competent calculations ensure the development of the enterprise and a rational assessment of its activities. Even if the data are kept in electronic form or in an informal form, it does not confirm income. Therefore, it is important to organize activities so that the records are kept documented. Papers that display expense and income records receive register status.
What the UTII tax consists of
The form
Form of certificate of registration with the tax authority
The registration form will be selected in accordance with the standards of the institution to which the certificate is prepared. Banks most often require paper on a special form. The sample is obtained from the consultant of the credit department of the bank.
Depending on the instructions of the authorities where the paper is provided and the decisions of the officials, they accept paper in any form.
In this situation, a citizen acts in one of two ways (both are not provided for by law):
- Prepare a paper on your own behalf and personally sign it.
- Present a document from the IFTS. It will provide information on where the IP is registered and where the applicant provides income information.
For IP employees
Sample certificate on the form 2-NDFL
The entrepreneur issues a certificate of income to his employees. The certificate is issued in the form of 2-personal income tax.
If the paper is prepared on a regular sheet, in any form, in government organizations, credit departments of the bank, it may not be accepted, even if it is certified by the signature and seal of the head.
It's important to know
In some situations, paper in the form of 3-personal income tax may not be enough to convince the receiving party.
In this case, submit a declaration for the reporting period, which is applied in accordance with the selected tax system.
A certificate of income for social protection will be required for the employee if he needs to provide information about his income for the social protection authorities to assess the financial condition of his family for further assignment of social benefits and benefits (for example, benefits for paying utility bills), if his family is classified as poor families (Decree of the Government of the Russian Federation of 08.20.2003 N 512).
The certificate is issued to the employee at his place of work no later than 3 business days from the date of application (Article 62 of the Labor Code of the Russian Federation). The income certificate form for social protection is not established by the legislation of the Russian Federation, therefore, the certificate is issued in any form, or according to a template independently developed and approved by the organization. You can find out about the necessary details of the income certificate directly at the territorial department of social protection.
As a rule, social protection authorities require that the following information be indicated in the income statement (Order of the Ministry of Labor of Russia dated 04.30.2013 No. 182n):
- details of the organization (name or full name of IP, TIN, KPP, OGRN or OGRNIP, address, telephone number);
- name of the document, its registration number and date of execution;
- details of the employee (name and position) to whom the certificate is issued;
- signatures of authorized representatives of the organization (SP) - the head, chief accountant who signed the document with the decoding of the name and surname and their positions;
- the employee’s income for the last three months preceding the month of applying for information.
A sample income statement for social protection can be downloaded at the end of the consultation.
IP income statement
Individual entrepreneurs, depending on their tax system, can confirm their income in various ways.
Entrepreneurs on the general taxation system (DOS) can confirm their income by presenting a certified copy of the tax return on income (form 3-NDFL) for the past year (Article 229 of the Tax Code of the Russian Federation).
Entrepreneurs, on a simplified taxation system (USS) or on a special regime providing for the payment of a single agricultural tax (UPC), can submit a certified copy of their tax return for the past year to confirm their income (Article 346.10, Article 346.23 of the Tax Code of the Russian Federation).
Tax returns for OCH, STS and USCH will confirm the entrepreneur's income for the past year. If it is necessary to provide information on income for a shorter period (for example, over the past three months of the current year for social protection authorities), then the information specified in these declarations will not work.
Entrepreneurs, on the patent taxation system, will not be able to confirm their income with a tax return, since when applying this special regime, a tax return is not submitted to the tax inspection (Article 346.52 of the Tax Code of the Russian Federation). The entrepreneur on a patent reflects his income in the book of accounting for income of entrepreneurs (clause 1 of article 346.53 of the Tax Code of the Russian Federation).
Also, entrepreneurs on the taxation system in the form of a single tax on imputed income (UTII) will not be able to confirm their income with a tax return, since they declare quarterly imputed income (that is, potential income), and not real (
Often there are situations when an entrepreneur needs a certificate of income, which is the guarantor of the stability of his financial situation, he cannot provide such a document to himself - it remains to act according to the instructions.
A statement of income of an individual entrepreneur is a document confirming the solvency of an individual entrepreneur or the amount of his income. It is necessary in many cases to indicate the presence of a stable income.
This certificate has special differences in form and structural content, its feature is that for different tax assessments, various documents are a source of information for it.
What should be a certificate of income for a loan - see here:
Help with different taxation modes
To specify information on the income of the entrepreneur, you must use the appropriate form.
With basic
Sample income statement (amount of salary).
The form used to compile the certificate must comply with the requirements of the requesting organization.
Since with this system the reporting period is a quarter, it is necessary at the end of the year to display individual annual results and take them as a basis for reference.
Why do I need such a document
Help may be needed to guarantee solvency in many cases:
- For going abroad;
- To confirm solvency at the bank. You will find out who such banking payment agents are and what powers they have;
- In order to receive subsidies;
- Getting child benefits.
The certificate is drawn up and issued at the tax office.
The nuances of drawing up in various situations
For submission to various institutions, a different form of reference is required:
- For a bank, it is necessary to use a statement of income in the form of 2-personal income tax, that is, it has a declaration form, in order to fill out a certificate to a credit institution, you must use a special bank form.
- For social protection authorities - this certificate must contain information about a specific reporting period, since the subsidy is issued for the months following it, it is also possible to provide a certificate in any form.
- For myself - in order to provide a certificate to various structures, it is unacceptable to draw up a certificate in any form, but if you attach copies of documents that are a carrier of financial indicators, for example, a declaration or pages of a book of records, it will be accepted by some institutions, it will also be useful entrepreneur to indicate income.
Important: such an arbitrary formation of the document is expected if there is nowhere to obtain a certificate, and the entrepreneur is the leader in a single-person form.
Form and structure of income statement of individual entrepreneurs
As already said, the form of the document depends on the rules of the institutions requesting it, and the certificate is also available in any form.
However, it should contain the following information:
- Name of the entrepreneur, details and contact information;
- Information about the bank serving it;
- Date and place of formation;
- The name of the document with the basis for compilation;
- Passport details of the applicant;
- Next is a table with a scheduled income period;
- The following is a list of attached documents;
- Signature with transcript of the compiler.
Step-by-step instructions for filling out
If requested by the organization to which the certificate is provided, it is necessary to use the form issued by this institution.
If the certificate is formed in an arbitrary style, it must contain all the necessary data, as well as the signature of the compiler and, if there is an accountant.
The certificate contains in any form of compilation data only for the required period. It must be confirmed by copies of documents from which information is drawn.
When using copies of the declaration in the form of 3-NDFL, it is necessary that it be certified by the tax authorities.
Sample income statement.
Sometimes, when submitting a declaration in the form of 3-NDFL, for some institutions this is not enough and they require a declaration for the last reporting period in accordance with the taxation used by the entrepreneur. The certificate should not contain any errors, typos or inaccurate data.
Important: an entrepreneur is criminally liable for misrepresentation of income or taxable property in accordance with Art. 199.2 ch. 22 of the Criminal Code.
Criminal Code of the Russian Federation Article 199.2. Concealment of cash or property of an organization or individual entrepreneur, at the expense of which taxes and (or) fees should be collected
Concealment of funds or property of an organization or individual entrepreneur, due to which, in accordance with the procedure provided for by the legislation of the Russian Federation on taxes and fees, an arrears of taxes and (or) fees must be collected by the owner or head of the organization or by another person performing managerial functions in this organization, or by an individual entrepreneur in a large amount, - shall be punished by a fine in the amount of two hundred thousand to five hundred thousand rubles or in the amount of wages of the wage or other income of the convicted person for a period of eighteen months to three years, or forced labor for up to five years with the deprivation of the right to occupy certain posts or engage in certain activities for up to three years, or imprisonment for up to five years with the deprivation of the right to occupy certain positions or engage in certain activities for a period of up to three years or without it.
What papers replace help
A certified declaration in the form of 3-NDFL may very well replace the certificate for entrepreneurs with simplified accounting and OCO.
If the entrepreneur is at UTII, an extract from the primary documentation may be suitable for him as proof of income, which facilitates the provision of such documentation, these are reporting periods of one quarter.
Conclusion
A statement of income of an individual entrepreneur is an important document for submission to the relevant authorities, very often, for example, to formalize a subsidy it is permissible to draw it up in any form, since an entrepreneur is criminally liable for concealing information about his income.
How to fill out the income statement correctly - see in this video: