Is it possible to be held accountable for forging 2 personal income taxes and what the consequences are for this?
False 2-NDFL certificates are applied for in two cases:
- If you wish to receive a loan in an amount exceeding the maximum allowable for the profit received;
- When the funds actually received exceed the officially registered salary.
Certificate 2-NDFL has a unified form, and is a special form in which data on the amount of income of an individual for the reporting period is entered. Such a report is prepared once a year and submitted by the employer to the tax authority.
What is it?
Income is indicated by breakdown for each month and by type of accrual. Most often this is a monthly salary, vacation pay, financial assistance, which is due to the employee, for example, once a quarter.
These payments are reflected in the certificate under different codes. Deductions that reduce the taxable estate are also detailed.
An amount determined by law is deducted from the total income, and then the remaining portion is subject to personal income tax. This tax is calculated and transferred to the budget by the enterprise, which in this case is the tax agent.
Case No. 10-52/2011
In this connection, the court cannot accept the prosecutor’s arguments about a conviction by another court in the case of the defendant falsifying a similar certificate, because the issue of classifying a document as official is decided by the court in each specific case. The magistrate, when considering the criminal case against Cherkasova, came to the conclusion that the certificate of income of an individual (form 2-NDFL) provided by her to the bank does not apply to certificates and official documents.
The appellate court agrees with the findings of the magistrate judge. Providing credit funds is a right, and not an obligation, of a banking institution; this certificate does not create an obligation for the bank to issue a loan to the person who provided it. The certificate in itself does not provide the person with any rights that are obligatory for other persons and institutions. As the court recognized, a certificate of income of an individual (form 2-NDFL) does not apply to certificates. The panel of judges also believes that this certificate, containing only information about the income of a specific individual for a certain period of time, did not in itself provide B. with any rights and did not relieve him of any obligations, since it did not entail any changes in his legal status.
N 213-P08 (we are talking about forgery of a deposit agreement) “The subject of the crime in Part.
To whom is the certificate provided and within what time frame?
Unfortunately, the Tax Code of our country does not give exact deadlines for when an organization must issue an income certificate in Form 2-NDFL, if this is necessary for a former or current employee. But after reading the Labor Code of the Russian Federation, you can find information regarding the deadlines for issuing working documents. This Code states that a request for the issuance of any documents must be satisfied (part 1 of article 62, part 4 of article 84.1 of the Labor Code of the Russian Federation):
- within 3 days (working days) from the date of application by an existing or no longer working employee;
- in case of dismissal - on the last working day.
A certificate in form 2-NDFL is submitted by the tax agent:
- In relation to tax withheld from an individual - annually to the Federal Tax Service (no later than April 1 of the year following the reporting year). Certificates are prepared for each employee who was paid income during the calendar year. If an employee worked during the tax period in several divisions of one enterprise, then to fill out form 2-NDFL you should use the recommendations from the letter of the Ministry of Finance of Russia dated July 23, 2013 No. 03-02-08/28888.
- In relation to the tax that the employer was unable to withhold from an individual - annually to the Federal Tax Service (no later than March 1 of the year following the reporting year).
To learn about the consequences of failure to submit a certificate to the tax authority, read the article “What is the responsibility for failure to submit 2-NDFL?”
- At the request of the employee an unlimited number of times, and the employer cannot deny the employee his right (letter of the Federal Tax Service of Moscow dated February 24, 2011 No. 20-14/3/16873). The employee may also require several original certificates to be provided at once.
In Art. 230 of the Tax Code of the Russian Federation does not stipulate the period for issuing a certificate after the employee’s application. At the same time, in Art. 62 of the Labor Code of the Russian Federation for issuing a salary certificate establishes a three-day period from the date of receipt of the employee’s written application.
Does this mean that in order to obtain a certificate it is necessary to write an application? Not always. Some employers issue such documents at the employee’s verbal request, as well as upon dismissal - without reminders (in accordance with Article 84.1 of the Labor Code of the Russian Federation). If the enterprise is large or the employer has taken the position that nothing will be provided without an application, you should write a petition in any form.
In the application, it is important to correctly indicate your personal data, as well as the period (measured in years) for which the certificate is required. The certificate must be issued as many times as necessary upon the employee’s request within a three-year period for which his income is taken into account.
Is it possible to fake a 2-NDFL certificate?
Form 2-NDFL is approved by the Federal Tax Service of Russia. Thus, as of today, new forms of the form have been approved by Order of the Federal Tax Service No. ММВ-7-11 / [email protected] dated October 2, 2020. If previously there was one common form for everyone, now this order provides 2 forms:
And the first option is exactly the form that a citizen submits to a bank or other department. This form is simplified, and it will not be difficult to falsify such a 2-NDFL certificate: it is enough to indicate the employer’s details, which can be obtained on the Internet, salary with income codes, and calculated tax. It can be difficult to affix the organization's seal, but today there are people who specialize in providing such a service as issuing a 2-NDFL certificate with all the necessary attributes - right down to the seal.
What to indicate in the adjustment certificate in form 2-NDFL
An adjustment should be submitted to the Federal Tax Service with all the information, and not just with those in which an error was previously made.
When drawing up a corrective certificate to replace the previously submitted one, the number of the previously submitted initial certificate (the one containing the error) is indicated in the “Certificate Number” field, and the new date is already entered.
In the “Adjustment number” field, the corresponding adjustment number is indicated (clauses 2.5, 2.8 of the Procedure).
