How an individual entrepreneur can confirm his income for social security. How is a certificate of income of an individual entrepreneur presented for social protection (sample)? Certificate of income of individual entrepreneurs in any form

An employee will need a certificate of income for social security if he needs to provide information about his income for assessment by social security authorities financial condition his family for further assignment social benefits and benefits (for example, benefits for paying utilities), if his family is classified as low-income families(Resolution of the Government of the Russian Federation of August 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 application (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 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 from the territorial social security office.

As a rule, social security authorities require that the following data be indicated in the income certificate (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, INN, KPP, OGRN or OGRNIP, address, telephone);
• name of the document, its registration number and date of registration;
• details of the employee (name and position) to whom the certificate is issued;
• signatures authorized representatives organization (IP) - head, Chief Accountant who signed the document with full names and indications of their positions;
• employee's income for three last month preceding the month of applying for the certificate.

A sample certificate of income for social security can be downloaded at the end of the consultation.

Certificate of income for individual entrepreneurs

Individual entrepreneurs, depending on the taxation system they use, can confirm their income different ways.

Entrepreneurs on the general tax system (OSN) can confirm their income by submitting a certified copy of the income tax return (form 3-NDFL) for last year(Article 229 of the Tax Code of the Russian Federation).

Entrepreneurs on the simplified taxation system (STS) or on a special regime providing for the payment of the unified agricultural tax (UST), to confirm their income, can submit a certified copy of the tax return for the past year (Article 346.10, Article 346.23 of the Tax Code of the Russian Federation).

Tax returns under the OSN, simplified tax system and unified agricultural tax will confirm the income of the entrepreneur for 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 be suitable.

Entrepreneurs in the patent tax system will not be able to confirm their income with a tax return in principle, since when this special regime is applied, the declaration is not submitted to the tax office (Article 346.52 of the Tax Code of the Russian Federation). An entrepreneur with a patent reflects his income in the individual entrepreneur's income book (clause 1 of Article 346.53 of the Tax Code of the Russian Federation).

Also, entrepreneurs using 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 imputed income (that is, potential income) quarterly, and not real (

In many situations, it is necessary to present a document confirming the citizen’s income. And if the employee has no difficulties with this, the employer is obliged to issue such a document. There are a number of subtleties here for an individual entrepreneur. Let us note right away that a certificate of income of an individual entrepreneur in the usual form does not exist, since the legislation does not contain such a concept at all.

How to confirm the income of an individual entrepreneur?

However, a document confirming the solvency of the entrepreneur exists. It is not a certificate of income of an individual entrepreneur, but his tax return according to form 3-NDFL. It does not matter what taxation system the entrepreneur is on.

This declaration is certified by the tax office at the place of registration.

There are no other options for confirming income for such an individual, unless he is also an employee. In such a situation, the employer must confirm the income. By the way, the entrepreneur himself can issue income certificates in Form 2-NDFL to his employees, but this income certificate cannot be presented in relation to himself.

Sometimes entrepreneurs make the mistake of presenting a certificate of income of an individual entrepreneur in any form, on a regular sheet of paper, certified by their seal and signature. As practice shows, such a certificate is not accepted almost anywhere. Especially in government institutions, and credit organizations. In the latter case, a form for a certificate of income of an individual entrepreneur can be offered by the bank itself.

Which declaration will replace the individual entrepreneur’s income certificate?

As noted earlier, to confirm his income, an entrepreneur must submit a 3-NDFL, but in some cases this declaration is not enough, so the entrepreneur also submits a declaration for the last one along with it. reporting period according to the taxation system it applies. This declaration is also subject to certification by the tax authorities. In some cases, it is possible to present a copy of the declaration with the original.

Individual entrepreneurs have no other options for confirming their income, so a certificate of income for an entrepreneur is issued exclusively in the form of a tax return. At the same time, all the requirements for filling it out are the same as when submitting a declaration to the tax authorities.

In practice, some entrepreneurs, knowing that they will soon need proof of income, make three copies in advance tax reporting. When submitting two copies, they keep two copies for themselves, we note that the tax authorities do not have the right to refuse to register several copies of the declaration; no applications or state fees are provided for this.

Individual entrepreneurs are both employers and tax agents, which complicates the process of confirming income. They are also like wage-earners, are often faced with the need to confirm income in different organizations. For example, at a bank, when applying for an allowance, subsidy, any benefits, or applying for a visa to travel abroad, you must provide information about your income. When working for hire, you have the right to obtain a certificate from your employer; individual entrepreneurs need to confirm their income themselves.

How to confirm the income of an individual entrepreneur working on OSNO or simplified tax system

Individual entrepreneurs using common system taxation, can confirm their income with a declaration in Form 3-NDFL. Entrepreneurs working on the simplified tax system confirm their income with a declaration provided in connection with the application of this taxation system. However, sometimes entrepreneurs on the simplified tax system may additionally be asked to record income and expenses. Since individual entrepreneurs on the simplified tax system are required to maintain this book, it can be copied if necessary. A copy is provided upon request.

Stamped declarations will be required tax office. Copies certified by the signature of the entrepreneur have no legal force. Therefore, when providing tax reporting, it is worth asking the inspector to stamp acceptance of the declaration on several copies at once.

How to confirm income if an individual entrepreneur uses UTII?

Entrepreneurs who use UTII, when confirming their income, cannot use a tax return under this tax regime, since it does not contain data on real revenue, but only estimated income. Also, entrepreneurs on UTII are not required to keep records of their income. This greatly complicates the income verification process. Entrepreneurs on UTII, in order to confirm their income, can, on their own initiative, keep records of income or confirm it with primary documents. In this case, income accounting must be documented, that is, the accounting document must contain the following details: TIN and full name of the entrepreneur, his registration number, name, place and date of preparation, signature and seal, if available. Such accounting document must contain information that business transaction was produced, the amount. Since when application of UTII entrepreneurs report quarterly, then the results in the accounting document should be summarized quarterly, separately highlighting the annual result.

As a rule, a certificate signed by the entrepreneur himself is not accepted, but exceptions are possible. Then you may additionally need a document confirming registration as an individual entrepreneur, as well as documents that confirm the receipt of income, for example, a book of income and expenses or a free-form accounting document.

Obtaining a certificate from the tax authorities

Organs tax control do not have the obligation to issue income certificates for individual entrepreneurs. However, some regional tax services are accommodating to businessmen and preparing documents of this kind for individual entrepreneurs who have made a request. In order to obtain a certificate from the tax office, you need to submit a corresponding request to the inspectorate at the place of registration. The request form is optional. The issuance of a certificate or decision on refusal occurs within 30 days. There is no point in challenging the refusal to issue such a certificate, since no one normative document the obligation of tax authorities to issue such documents is not fixed.

Sample income certificate for individual entrepreneur

The period during which the individual entrepreneur’s income certificate is valid

Entrepreneurs do not have income certificates deadline actions. Various government bodies, banks and other organizations have their own requirements for the validity period of documents confirming the income of individual entrepreneurs. Therefore, you should check the validity period with the organization where the certificate will be provided.

Conclusion

Based on the above, we can conclude that the most accurate way for individual entrepreneurs to confirm their income is to submit a declaration in Form 3-NDFL, and the mark of the tax authority is required. At application of the simplified tax system declaration should be used this tax. However, in the absence of a declaration or at the request of the authority in which you need to confirm your income, it may be necessary to provide either income accounting documents or primary documents confirming the receipt of revenue. Therefore, it is recommended to keep documentary records of income from business activities, regardless of the taxation system applied, and also to store all primary documents, ensuring their proper execution.

It implies that on the one hand he participates in legal relations as an ordinary citizen, on others he is actually equated to a legal entity - an organization. The situation is further complicated by the fact that an individual entrepreneur is almost always a self-employed person. You are your own employer and your own tax agent.

Despite the fact that the legislator, including at the request of the tax authorities, tries to resolve many issues related to paperwork, the issue of confirming their income for entrepreneurs, in the case when they have to contact government authorities for personal matters not related to business , the issues are pressing. Thus, a certificate of income of an individual entrepreneur is a very popular document. In this article, we will consider how and how individual entrepreneurs can confirm their income when applying to state authorities and local governments.

The essence of the problem

Russia, according to the Constitution - welfare state. Related to this is the provision of various benefits in the form of additional payments, etc. Their sizes, both relative and absolute values insignificant. However, many citizens turn to the state for them. But the ability to receive these benefits or their size directly depends on the citizen’s income. And it can only be confirmed with a certificate. A document that in most cases is issued by the employer.

In addition to the above, various administrative procedures are widely accepted in our state, in which it is mandatory to provide, in addition to other documents, a certificate of income. This, for example, may be needed for traveling abroad. You will also need to confirm your income if you apply to a bank for a loan, including if the entrepreneur takes it out for personal needs not related to entrepreneurial activity.

All these cases do not cause problems for ordinary citizens. Employees individuals contact the management of your company or the accounting department. There is also a certificate form - 2 personal income tax. Her data exactly matches the data provided by the employer acting as tax agent, to the fiscal authorities. Therefore, the party for whom this certificate is intended should have no doubts.

But an individual entrepreneur does not have a tax agent. He calculates the income for himself (if necessary), calculates the tax, reports on it and transfers it to the budget. Of course, an entrepreneur can work somewhere while doing business, but such income may not reliably reflect his financial situation.

Confirmation of individual entrepreneur’s income on OSNO and simplified tax system

The question of confirming their income for entrepreneurs who are personal income tax payers(that is, those on OSNO) is solved quite simply. Instead of a certificate in form 2-NDFL, in most cases they can use a declaration in form 3-NDFL. Or, to be precise, a copy of the declaration with a mark indicating its acceptance by the tax authority. It is best to take care of such a copy in advance. And providing the tax inspector with a declaration on income tax ask for additional marks to be placed on several copies of the declaration. If you have a 3-NDFL with a mark from the Federal Tax Service, you will not need a certificate of income of the individual entrepreneur.

The issue is resolved in a similar way if an entrepreneur is a payer of the tax applied in connection with the transition to a simplified taxation system. Also, no one should issue a certificate of income to an individual entrepreneur using the simplified tax system. At the same time, regardless of what is chosen as the object of taxation, it also contains information about the income of the entrepreneur. The entrepreneur provides a copy of this document, with a mark of its acceptance by the Federal Tax Service, wherever it is necessary to provide a certificate of income.

But government agencies there are many in the country, they are all guided by their own administrative regulations issued only for them, and in some places by instructions issued many years ago. Therefore, if the declaration is not enough to confirm the income of an individual entrepreneur, the following must be kept in mind.

All about how to correctly fill out the 2-NDFL certificate:

Entrepreneurs using the simplified tax system must take into account income and expenses in order to determine tax base in the Income and Expense Accounting Book. Accordingly, the book contains all the necessary information to determine the income of an entrepreneur. Of course, you shouldn’t give away the original book. If necessary, copies can be made from it and certified. At the same time, in case difficult situations, it is worth remembering that according to the law, the amount of income received by an entrepreneur is confirmed by primary documents - payment documents: “receipts”, bank statements reflecting movement on accounts, contracts, etc.

Confirmation of individual entrepreneur's income on UTII

For entrepreneurs who have switched to paying a single tax on imputed income, the situation is somewhat more complicated. The UTII declaration cannot reflect the amount of income received by the taxpayer. The object of taxation is imputed income. That is, income not received by the taxpayer, but calculated using basic yield and adjustment factors. The income received by the entrepreneur in reality will be completely different. Therefore, the declaration cannot serve as a replacement for an individual entrepreneur’s income certificate. It should be remembered that tax law does not oblige you to keep records of your income for non-tax purposes. What to do in this case.

• through primary documents,
• maintain simplified income accounting.

If with the first everything is more or less clear, then in the second case clarification is needed. Even if the legislation does not establish the obligation to keep records of income and expenses for entrepreneurs on a single tax, this does not mean that individual entrepreneurs on the “imputation” do not keep such records. Of course, any businessman needs to know whether his business is profitable or not. Therefore, accounting in electronic form or on paper, in notebooks, for example, kept. But such accounting cannot confirm the entrepreneur’s income. It must be kept in documentary form. The document in which accounting will be kept must be assigned the status of an internal accounting register by internal order.

The entrepreneur can determine the form of such a document independently. At the same time, such a register must have everything necessary details, and fully reflect the income received.

The document used by an individual entrepreneur for “imputation” must contain the following details provided by law:

• Title of the document,
• place and date of its compilation (start of maintenance),
• data of the compiler (full name of the entrepreneur, his tax identification number and registration number),
• the period for which the document was drawn up,
• IP signature.

• date and serial number of the entry,
• name of the business transaction,
• name, number and date of the transaction document,
• monetary indicator of income or expense.

Since the reporting period for UTII is equal to a quarter, it is recommended to summarize the results once every three months. At the same time, cumulatively display the total values ​​for the year.

Certificate of income of individual entrepreneurs in any form

And yet, sometimes a certificate is required. Everything, as mentioned above, depends on the internal instructions of government agencies and the discretion of their officials. Indeed, providing a certificate is much more convenient than carrying primary documents or an income book. In such cases, you can use two methods. Although they are not provided for by law, practice shows that in some cases this is possible.

So, an entrepreneur can use the following methods:

• provide a certificate in your own name and with your signature,
• provide a certificate from the Federal Tax Service, in which you are registered and where you submit tax returns.

Despite the fact that in the first case the certificate is issued on one’s own behalf, in some cases it is sufficient. Sometimes you will have to attach copies of primary documents, an income book or a declaration with a tax mark.

In what cases is a salary certificate required:

If you need to fill out a certificate of income for an individual entrepreneur, you can download the form on the website.

Confirmation of income of individual entrepreneurs tax authorities and is not provided for either in the Tax Code or in the administrative regulations of the Federal Tax Service. But, at the same time, some territorial inspectorates, at the request of taxpayers - individual entrepreneurs, issue such certificates. For this purpose, it is necessary to contact the tax office, where declarations are submitted, with a statement drawn up in any form. The application is submitted to the tax officer in two copies, just like tax returns.

The second copy with an acceptance mark is returned to the applicant. Within a month, the Federal Tax Service will either issue a certificate or give an answer that such certificates are not issued to the tax authorities. In this case, it all depends on the prevailing practice in your area. It is useless to appeal such a refusal. In some cases, where inspectorates issue such certificates, it will be necessary to attach a independently compiled certificate to the application. Such a certificate is drawn up on behalf of the Federal Tax Service; the tax officer will only need to verify the data and affix a signature and seal.

In general, the issue of income confirmation has not yet been regulated by law. Citizens faced with the need to provide a certificate of income of an individual entrepreneur have to resolve this issue in various ways.

Among UTII payers there are many individual entrepreneurs. 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’s easier for companies in such situations. Unlike individual entrepreneurs, they keep accounting records. What then should businessmen do? Details - in this article

As we have already said, many situations when it is necessary can arise in the life of an individual entrepreneur. And many businessmen believe that a single tax return on imputed income can be used for these purposes. However, this opinion is wrong. 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 taxpayer’s potential income, calculated taking into account the set of conditions that directly affect the receipt of this income.

This means that a tax return for 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.

Financiers also share the same opinion (letters dated January 31, 2013 No. 03-11-10/1925, dated May 3, 2012 No. 03-11-11/141, dated March 14, 2012 No. 03-11-11/81 and dated October 14. 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 of Russia No. BG-3-04/430 dated 08.13.2002, for the simplified tax system and the patent system - by order of the Ministry of Finance of Russia dated 10.22.2012 No. 135n, for the Unified Agricultural Tax - by order of the Ministry of Finance of Russia dated 11.12 .2006 No. 169n

The question arises: how can businessmen confirm the income actually received? Individual entrepreneurs who use other tax regimes(general taxation regime, patent system, simplified taxation system or taxation system for agricultural producers) are in a more advantageous position. They keep records of their income and expenses in a special Accounting Book.

Individual entrepreneurs using the taxation system in the form of UTII are exempt from the obligation to keep records of income and expenses. Although legislators have repeatedly tried to make changes to tax code RF and add to the list of responsibilities of single tax payers.

Besides, current legislature on taxes and fees does not provide for obligations for individual entrepreneurs paying single tax, keep records of income for purposes not related to taxation.

Taking this into account, financial department specialists recommended that individual entrepreneurs using “imputation” to confirm their income received:

• use primary documents indicating the fact of receipt of such income;
• keep records of income and expenses in a simplified form. That is, based on primary documents, record receipts Money(revenue) and expenses incurred.

This is stated in the letters of the Ministry of Finance of Russia dated 03/14/2012 No. 03-11-11/81, dated 05/03/2012 No. 03-11-11/141, dated 07/09/2010 No. 03-11-11/192 and dated 04/19/2010 No. 03-11-11/106.

We advise those entrepreneurs who decide to keep track of income and expenses to use the following form (see table on page 20). However, in order to avoid claims, it will be necessary to stipulate that this form is an internal accounting register.

As primary documents evidencing receipt of income, individual entrepreneur, which applies the taxation system in the form of a single tax on imputed income, can use cash book, as well as income and expenses cash orders.

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 the single tax on imputed income are required to comply with the procedure for maintaining settlement and cash transactions in cash and non-cash 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 October 12, 2011 No. 373-P.

Table. Form for recording income and expenses

And in accordance with this Regulation, the responsibilities of individual entrepreneurs, in particular, include:

• registration of all cash transactions with incoming and outgoing cash orders;
• Maintaining a cash book to record cash received and issued from the cash register.

With the fact that entrepreneurs can use the cash book, expenditure and receipt cash orders to confirm their real income, the judges agree (ruling Constitutional Court RF dated 06/05/2012 No. 13-P).

By the way, the Bank of Russia has developed a draft instruction “On the procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.”

According to this project, individual entrepreneurs are released from the obligation to maintain a cash book and draw up cash receipts and debit orders. True, there is one condition. They must keep tax records of income and expenses. That is, these amendments will not affect businessmen who apply the taxation system in the form of UTII, since they do not keep such records.

Thus, we have given two of the most simple ways evidence of actual income received that is unlikely to give rise to claims. Which one is the most convenient, each individual entrepreneur has the right to decide for himself.