What is the proof of income SP. Certificate of income for SP for social protection
How to confirm your income for a guaranteed bank loan? A mandatory parameter for assessing a client for a bank is solvency, which is determined by the presence of constant monthly earnings. In addition to citizens officially employed, self-employed persons, freelancers, individual entrepreneurs, pensioners and other categories of borrowers also apply for cash. For each of these cases, there are ways to confirm income, which we will talk about in the article.
1. Help 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-NDFL can be obtained in the accounting department, 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 contains small amount or insufficient to obtain a loan, this does not mean that you will be refused. Modern Russian reality suggests that not all employers pay their employees a completely “white” salary, often part of the money is given out “in an envelope”. Banks are well aware of this, taking into account, among other things, additional income.
In theory, the borrower can agree with his employer to indicate a higher salary on the certificate. But as of today, banks can check pension contributions borrower. Not all banks use this opportunity, however, if the deception is found out, the client runs the risk of being blacklisted.
In the worst case, the bank will write a statement to the law enforcement agencies and not only the client, but also his employer is at risk.
2. Help on the form of the bank
A gray salary in an envelope is common. If the official part of your 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 applicant's unofficial income, that is, that part of the salary from which taxes are not paid.
It contains the following data:
- Name of the borrower;
- position;
- experience in the current place;
- the amount of salary for 6-12 months.
The bank does not care whether the organization paid taxes and other payments to the budget, the most important thing is to make sure that the client has a stable income and will be able to fulfill obligations to repay the debt.
The certificate must be signed by employers. In fact, this document confirms the fact of violation of the law, therefore, not every company will agree to this.
3. Help on the employer's form
This document is similar to the 2-NDFL certificate, but it is issued in free form. The amount of tax and other deductions is not indicated here, only the actual income received by the employee in an 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, experience, 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 categorized as unreliable, therefore, even with approval, they are often given money at a maximum percentage.
Reputable banks carefully evaluate such clients through the security service, in some cases even check the status of the organization's current account.
4. Certificate of declared income
The client lists all items of income in this document, the seal and signature of the employer are not required. The certificate is filled out by hand in a free form, in addition, the bank may require a copy work book and an employment contract, certified by the superiors.
This method of confirmation does not give a 100% guarantee of the client's earnings, so banks conduct additional checks, for example, call the company by phone and ask questions about the borrower.
5. Bank statement and e-wallets
This method is suitable for self-employed persons who receive informal remuneration for their work. All movements Money on bank accounts, electronic wallets (Qiwi, YandexMoney, WebMoney) can be confirmed in the statement form. But it should be borne in mind 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 e-wallet are unlikely to qualify for a large loan or mortgage.
6. Salary projects
For participants salary projects it is recommended to take loans from the same banks where the card was opened. The bank checks the size wages on the card within a few minutes, the applicant does not need to bring certificates from work and copies of the work book.
7. Certificates 3-NDFL
When registering mortgage loan it will not be superfluous to confirm your additional income, for example:
- from renting out real estate;
- from rent Vehicle;
- income from investment 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 (its term ends no earlier than one year later). The most important thing in the set of documents is a 3-NDFL certificate, which shows the amount of taxes paid for a certain period.
9. IE income
The document for confirming the income of an individual entrepreneur depends on the tax system:
- OSNO. Declaration in the form of 3-NDFL.
- USN. Help 3-NDFL, Book of income and expenses.
- UTII. Source documents.
To confirm income when receiving a loan, you can provide a certificate in any form. But it will be necessary to attach an extract from the territorial tax authority on the registration of an individual entrepreneur, as well as a copy of the tax return for the last reporting period with a seal.
So how do you prove your income to avoid rejection?
Most importantly, don't cheat the bank. Indicate only the earnings that you really get and can somehow prove.
If you have several sources of income, indicate everything and, if possible, collect the maximum set of supporting documents. Alimony, alimony, renting an apartment and the official salary - obviously in total will be more than just a 2-NDFL certificate from one single employer.
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There are many individual entrepreneurs among the payers of UTII. And in their lives there are many situations when they need to confirm their real income, for example, with a mortgage, permission to travel abroad. It is easier for companies in such situations. They, unlike individual entrepreneurs, keep accounting records. How, then, should merchants be? Details - in this article.
As we have already said, there are many situations when it is necessary in the life of an individual entrepreneur. And many businessmen believe that for these purposes it is possible to use the declaration on the unified tax on imputed income. However, this opinion is erroneous. Let us explain why.
In accordance with Articles 346.27 and 346.29 of the Tax Code of the Russian Federation, the tax base for a single tax is the amount of imputed income, which recognizes the potential income of a taxpayer, calculated taking into account a set of conditions that directly affect the receipt of this income.
This means that the tax declaration on the unified 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 31.01.2013 No. 03-11-10 / 1925, dated 03.05.2012 No. 03-11-11 / 141, dated 14.03.2012 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 Tax Collection of Russia No. BG-3-04 / 430 dated 13.08.2002, for the simplified tax system and the patent system - by order of the Ministry of Finance of Russia dated 22.10.2012 No. 135n, according to the Unified Agricultural Taxation - by order of the Ministry of Finance of Russia dated 11.12 .2006 No. 169n
The question arises: how can merchants confirm their actual income? Individual entrepreneurs who use other tax regimes (general regime taxation system, 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 ledger.
Individual entrepreneurs who apply the taxation 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 RF and supplement the list of obligations of single tax payers.
Besides, current legislature on taxes and fees does not provide for an obligation for individual entrepreneurs who pay single tax, keep records of income for non-tax purposes.
Taking this into account, the specialists of the financial department recommended to individual entrepreneurs applying imputation to confirm the income received:
- use primary documents that indicate the fact of receiving such income;
- keep records of income and expenses in a simplified form. That is, on the basis of primary documents, to record the receipt of funds (revenue) and expenses incurred.
This is stated in the letters of the Ministry of Finance of Russia dated 14.03.2012 No. 03-11-11 / 81, dated 03.05.2012 No. 03-11-11 / 141, dated 09.07.2010 No. 03-11-11 / 192 and dated 19.04.2010 No. 03-11-11 / 106.
For those entrepreneurs who have decided 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 register.
An individual entrepreneur who applies the taxation system in the form of a single tax on imputed income can use the cash book, as well as income and expense items, as primary documents confirming the receipt of income. cash orders.
This is due to the fact that, in accordance with the provisions of clause 5 of Article 346.26 of the Tax Code of the Russian Federation, payers of the single tax on imputed income are required to comply with the procedure for maintaining settlement and cash transactions in cash and cashless forms established by law Russian Federation.
The regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation was approved by the Bank of Russia dated 12.10.2011 No. 373-P.
Table. Form for recording income and expenses
Date and number primary document |
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Total for the 1st quarter |
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Total for the II quarter |
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Total for half a year |
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Total for the III quarter |
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Total for 9 months |
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Total for IV quarter |
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Total for the year |
And in accordance with the said Regulation, the duties of individual entrepreneurs, in particular, include:
- registration of all cash transactions carried out by incoming and outgoing cash orders;
- keeping a cash book for the accounting of cash entering the cashier and issued from the cash desk.
The judges also agree that the cash book, expense and cash receipts can be used by entrepreneurs to confirm their real income (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 a draft directive "On the procedure for conducting cash transactions by legal entities and a 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 draw up cash receipts and payments. However, there is one condition. They must keep tax records of income and expenses. That is, these amendments will not affect the merchants who apply the taxation system in the form of UTII, since they do not keep such records.
Thus, we have presented two of the most easy ways confirmation of actual income received, which is unlikely to give rise to a claim. Which one is the most convenient, each individual entrepreneur has the right to decide for himself.
Those who have opened an individual entrepreneur sometimes need to show proof of permanent income (travel abroad, obtaining a loan, etc.). Employees who are hired receive a 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 income for an individual entrepreneur is, how it is received and what kind of paper is needed for this.
Citizens who have opened an individual entrepreneur have a special status: they are partially equated to legal entity... Often, individual entrepreneurs combine the positions of a manager and tax agent... The question of proof of income is strict. To get a certificate, you need to contact local government / state authorities.
What is paper
V usual form there is no certificate indicating the income of the individual entrepreneur. Russian legislation does not provide for this concept. Instead, there is a document that confirms the solvency of an individual entrepreneur: a tax return.
A tax return, regardless of the form of taxation, is filled in according to the 3-NDFL form. Sample form on the right. The paper itself is issued to the tax and duty inspectorate at the place of registration of the individual entrepreneur.
There is always a note on paper that it has been accepted by the tax inspectorate. This is the only document thanks to which individual, which opened an individual entrepreneur, can confirm the stability and level of their income.
What information does
For a tax return, an entrepreneur prepares a report that highlights the aspects:
- Name of the paper.
- The beginning of the conduct.
- A place.
- Entrepreneur's data (Surname and initials, registration number and TIN).
- The time that the report covers.
- Personal signature.
In addition, it contains information about business transactions:
- Date.
- The name of the operation.
- Operation number and date of the operation.
- Indicators of the ratio of income and expenses (in monetary terms).
Each entry has its own serial number.
Sample income statement
Where do they get
Individual entrepreneurs, when submitting information on income, prepare several copies of the declaration. When submitting papers, they make sure that all copies have a tax mark.
If there are no violations of law 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 the certificate.
Any certified copy of the declaration can serve as a certificate of income for an individual entrepreneur. If an extra copy is not on hand, an individual applies to the tax service with a statement in which he asks to issue a paper certifying income.
An application for the issue of paper is submitted in 2 copies. One of them, the one with the incoming number, is kept by the applicant.
Workers tax service consider the application within 1 month. In some situations, employees meet halfway and prepare the paper faster (the applicant indicates the reasons that require urgent registration of the certificate).
If an individual entrepreneur works according to a simplified taxation system, it is allowed to draw up paper according to the Book of Income and Expenses of the Enterprise. The book has data on the available financial transactions... In this case, it is necessary to attach copies of the pages of the Book. 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, the certificate is prepared on the basis of primary papers (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 is recorded in in electronic format or informally, it does not prove income. Therefore, it is important to organize activities so that records are kept documented. Papers that display the accounting of expenses and income receive the status of a register.
What does UTII tax consist of?
The form
Form of certificate of registration with the tax authority
The form of registration will be chosen in accordance with the norms of the institution to which the certificate is being prepared. Banks most often require paperwork on a special form. The sample is obtained from the bank's credit counselor.
Depending on the instructions of the authorities where the paper is provided and the decisions of 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.
- Submit a document from the Federal Tax Service Inspectorate. It will provide information about where the individual entrepreneur is registered and where the applicant provides information on income.
For individual entrepreneurs
Sample certificate for form 2-NDFL
The entrepreneur issues a certificate of income to his employees. The certificate is issued in the form 2-NDFL.
If the paper is prepared on a regular sheet, in any shape, 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-NDFL may not be enough to convince the receiving party.
In this case, a declaration is submitted for the reporting period, which is applied in accordance with the selected taxation system.
An employee will need a certificate of income for social protection if he needs to provide information about his income for assessment by the social protection authorities financial condition his family for the further assignment of social benefits and benefits (for example, benefits for payment utilities), if his family is classified as low-income 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 working days from the date of contact (Article 62 of the Labor Code of the Russian Federation). The form of a certificate of income for social protection is not established by the legislation of the Russian Federation, therefore, the certificate is drawn up 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 statement directly at the territorial department of social protection.
As a rule, the social security authorities require that the following data be indicated in the income statement (Order of the Ministry of Labor of Russia dated April 30, 2013 N 182n):
- details of the organization (name or full name of individual entrepreneur, TIN, KPP, OGRN or OGRNIP, address, telephone);
- name of the document, its registration number and date of issue;
- data of the employee (full name and position) to whom the certificate is issued;
- signatures of authorized representatives of the organization (IP) - the head, Chief Accountant who signed the document with a transcript of their full name and an indication of their positions;
- the amount of the employee's income for three last month preceding the month of requesting help.
A sample Social Security Income Statement can be downloaded at the end of the consultation.
Certificate of income of individual entrepreneurs
Individual entrepreneurs, depending on the taxation system they use, can prove their income in different ways.
Entrepreneurs on common system taxation (OCH) can confirm their income by submitting a certified copy of the income tax declaration (form 3-NDFL) for the past year (Art. 229 of the Tax Code of the Russian Federation).
Entrepreneurs on the simplified taxation system (STS) or on a special regime that provides for the payment of the unified agricultural tax (UAT) can submit a certified copy of the 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 under the OSN, STS and Unified Agricultural Taxation will confirm the entrepreneur's income for the last year. If it is necessary to provide information on income for a shorter period (for example, for the past three months of the current year for social security authorities), then the information specified in these declarations will not work.
Entrepreneurs on the patent taxation system to confirm their income tax return will not be able in principle, since when using this special regime, the declaration in tax office does not appear (Article 346.52 of the Tax Code of the Russian Federation). The entrepreneur reflects his income on the patent in the income register of the individual entrepreneur (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 imputed income tax (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 (
Situations often occur when an entrepreneur needs a certificate of income, which is a guarantor of the stability of his financial situation, he cannot provide such a document to himself - it remains to act according to the instructions.
An individual entrepreneur's income statement 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 with different taxation the source of information for her is various documents.
What should be the income statement for a loan - see here:
Help for different tax regimes
To provide information on the income of an entrepreneur, you must use the appropriate form.
Under OSNO
Sample certificate of income (salary).
The form used to draw up the certificate must comply with the requirements of the requesting organization.
Since under this system the reporting period is a quarter, it is necessary to display individual annual results at the end of the year and take them as a basis for reference.
Why do you need such a document
A certificate may be needed to guarantee solvency in many cases:
- For traveling abroad;
- To confirm the bank's solvency. you will find out who bank payment agents are and what powers they have;
- In order to receive a subsidy;
- Receiving child support.
The certificate is drawn up and issued by the tax office.
The nuances of drawing up in various situations
For submission to various institutions, a different form of certificate is also required:
- For the bank, you must use a certificate of income in the form of 2-NDFL, that is, it has a declaration form to fill out a certificate in credit institution you must use a special bank form.
- For social security authorities - this certificate must contain information about a specific reporting period, since the subsidy is issued for the following months, it is also allowed to provide a certificate in any form.
- For yourself - in order to provide a certificate to various structures, it is unacceptable to draw up a certificate in any form, however, if you attach copies of documents that are a carrier financial indicators, for example, a declaration or pages of an accounting book, then some institutions will accept it, and it will also be useful to an entrepreneur to indicate income.
Important: this arbitrary formation document is assumed in the event that there is nowhere to get the certificate, and the entrepreneur is the sole manager.
Form and structure of income statement for individual entrepreneurs
As already mentioned, the form of the document depends on the rules of the institutions requesting it; it is also available to issue a certificate in any form.
However, it must contain the following information:
- Full name of the entrepreneur, requisites and contact information;
- Information about the bank serving it;
- Date and place of formation;
- The name of the document with the basis for drawing up;
- Applicant's passport data;
- Next is a table with a scheduled period of income;
- The following is a list of attached documents;
- Signature with transcript of the originator.
Step-by-step instructions for filling
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 available, an accountant.
The certificate contains, in any form of compilation, data only for the required period. She is in obligatory case must be confirmed by copies of the documents from which the information was obtained.
When using copies of the declaration in the 3-NDFL form, it is necessary that it be certified tax authorities.
A sample of filling out a certificate of income.
Sometimes, when filing a declaration in the 3-NDFL form, some institutions do not have enough of this and they require a declaration for the last reporting period according to the taxation used by the entrepreneur. The help should not contain any errors, typos and inaccurate data.
Important: an entrepreneur is criminally liable for distorting information about income or taxable property in accordance with Art. 199.2 Chapter 22 of the Criminal Code of the Russian Federation.
The Criminal Code of the Russian Federation Article 199.2. Concealment of funds 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 an individual entrepreneur, at the expense of which, in the manner prescribed by the legislation of the Russian Federation on taxes and fees, arrears on taxes and (or) fees should be collected, committed by the owner or head of the organization or another person performing managerial functions in this organization, or individual entrepreneur on a large scale, - shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period from eighteen months to three years, or by compulsory labor for a term of up to five years, with deprivation of the right to hold certain positions or practice certain activities for up to three years or without it, or imprisonment for up to five years with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years.
What papers replace the certificate
A certified declaration in the form of 3-NDFL may well replace a certificate for entrepreneurs on a simplified system and OSNO.
If an entrepreneur is on UTII, an extract from primary documentation which makes it easier to provide such documentation is reporting periods in one quarter.
Conclusion
A certificate of income for an individual entrepreneur is an important document to be submitted to the appropriate authorities, very often, for example, for obtaining a subsidy it is permissible to draw it up in an arbitrary form, since an entrepreneur is criminally liable when concealing information about his income.
How to fill out the income statement correctly - see this video:
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