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 the 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 financiers are of the same opinion (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 of Russia 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, for ESHN - 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 apply 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 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 legislators have repeatedly tried to amend the Tax Code of the Russian Federation and supplement the list of obligations of single tax payers.
In addition, the current legislation on taxes and fees does not provide for an obligation for individual entrepreneurs who pay a single tax to keep records of income for purposes not related to taxation.
Taking this into account, the specialists of the financial department recommended to individual entrepreneurs using imputation to confirm the income received:
- use primary documents that indicate the fact of obtaining 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 accounting register.
An individual entrepreneur who applies the taxation system in the form of a unified tax on imputed income can use a cash book, as well as cash receipts and debit orders as primary documents confirming the receipt of income.
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 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 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 of the original document |
||||
|
Total for the 1st quarter |
||||
|
Total for II quarter |
||||
|
Total for half a year |
||||
|
Total for the III quarter |
||||
|
Total for 9 months |
||||
|
Total for IV quarter |
||||
|
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 accounting of cash entering the cash desk 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 simplest ways to confirm the actually received income, which are unlikely to cause a claim. Which one is the most convenient, each individual entrepreneur has the right to decide for himself.
Various state and non-state authorities often require citizens to provide documents confirming their level of income. Individual entrepreneurs are no exception in this situation. A certificate of income (or any other way of confirming it) may be needed not only by the employees employed by the individual entrepreneur, but also by the entrepreneur himself. And if the situation is more or less clear with references for hired personnel, then in order to confirm the level of earnings of an individual entrepreneur, there are various ways.
Why an individual entrepreneur may need a certificate of income
It is useful for a private entrepreneur to know the amount of his income, not only in order to assess the efficiency of the business. The amount of taxes paid by a businessman also directly depends on this amount. In addition, in many life situations, various services and organizations may require an official confirmation of income from an individual entrepreneur. A similar request may arise when preparing documents:
- to obtain a tourist or work visa to enter certain foreign countries,
- for the approval and subsequent processing of bank loans,
- as reporting to the migration service for a foreign businessman,
- to confirm the legality of claims for the registration of state subsidies to small businesses,
- personally to the entrepreneur and in other situations.
The format of the document confirming the income of the individual entrepreneur will be determined entirely by the taxation system chosen by him for work. The validity period of the document is determined by the requests of the institution for which it will be made.
How an individual entrepreneur can confirm his income depending on the chosen taxation system
The definition of entrepreneurial income, depending on the adopted taxation system, is regulated by a number of regulations. The legislation clearly defines what exactly is meant by a businessman's income for each of the taxation regimes.
Table: IE income depending on the taxation system
In the case when several tax regimes are used at the same time in an individual entrepreneur (for example, UTII combined with PSN), the total income will consist of income from activities for each of the regimes.
How to confirm income on OSNO and STS
When it comes to confirming actual income, that is, working on the simplified and basic taxation systems, as well as when working for the Unified Agricultural Tax, the only supporting document is the tax declaration for a specific tax period. This document is signed by a businessman in agreement with the correctness of the information presented in it. In addition, it must certainly be provided with a corresponding note that it has been adopted by the authorized regulatory authorities. The format of confirmation from the tax authorities can be issued in the form of a stamp on the paper version of the declaration or in the form of a receipt informing that the document has been accepted in electronic format.
A tax return for the main tax paid by an entrepreneur often becomes the main document that confirms the source and amount of his income.
In some cases, an individual entrepreneur may still be required to have a paper version of the declaration with the appropriate mark by the fiscal authorities, even if the reports were submitted and accepted in electronic form. In the event of such circumstances, the businessman has the opportunity to submit to the inspection a printout of a previously accepted report with a request to affix a seal on the document, the date of the initial submission of electronic reporting and the registration incoming number that was assigned to the electronic document.
How to confirm income on PSN and UTII
The actual profit received for an entrepreneur working with UTII or PSN regimes often does not coincide with the expected profit (imputed or possible to receive). In such a circumstance, the following documents may serve as confirmation of the income of an individual entrepreneur for a company working for the PSN:
- patent with a direct indication of the amount of income potentially available to receive;
- the book of accounting of income of individual entrepreneurs in the patent regime, since it is in it that you can find information about the income received after the fact.
In order for the income book to serve as a document confirming the income of an individual entrepreneur, it must be numbered, laced, certified by the entrepreneur's seal (if any) and in some cases also certified by the stamp of the fiscal authorities. It is important to understand that the IRS will only agree to stamp the book if it also receives a copy of this document.
According to the law, for a businessman working with the UTII regime, even in cases where the income actually received does not coincide with the imputed income, only a tax return can be used as proof of income. Taking into account the recommendations of the Ministry of Finance of the Russian Federation, it is still possible to find a way to confirm the actual income. This can be done by providing primary documents or a journal in which a simplified accounting of income is kept.
A businessman on UTII is not legally obliged to keep such records, however, if the need for it nevertheless arises, for the purpose of confirming income, this document must be assigned the status of an internal accounting register by an internal order for the enterprise. At the same time, the businessman has the right to determine the format for keeping records on his own, based on his preferences and capabilities. Only the following details are required:
- document's name;
- place and date of the beginning of its formation;
- the details of the originator (full name, I.O., TIN and registration number of the individual entrepreneur);
- the time period to which the document belongs;
- entrepreneur's signature.
The records of the accounting register themselves must contain information about the business transactions performed, as well as the relevant documents confirming their implementation and payment. The entries are supposed to be made in chronological order, indicating the following data:
- date and registration number of the entry;
- type of business transaction;
- name, date and number of the document corresponding to the operation;
- financial indicator of expense or income.
The tax period when working with UTII is a quarter, therefore it is most convenient to sum up the results at least every three months. The cumulative total displays the resulting values for the year.
Free form income statement for individual entrepreneurs
Contrary to the formal requirements of the law, the instance requesting confirmation of the income of the individual entrepreneur may well be satisfied with the usual certificate of income. Such a certificate is issued on behalf of the individual entrepreneur and is sealed by his own signature. Another option is to provide a statement of income from the tax office where the businessman is registered. This option may work, but you should still be ready to back up the certificate with copies of declarations and accounting books.
For the fiscal authorities, the issuance of such certificates is exclusively their goodwill, in different regions of Russia there are different practices in this regard.
The usual certificate of income of individual entrepreneurs can be limited when it comes to issuing a small loan or receiving social benefits
How an individual entrepreneur can issue a certificate of income to an employee
The income of an employee employed by an individual entrepreneur is confirmed by filling out the standard 2-NDFL form or by issuing an income statement in a free format. In addition, many Russian banks provide borrowers with the opportunity to confirm their income with a certificate drawn up in the form of a bank.
The legislation obliges each employer (individual entrepreneur is no exception) to provide a duly completed and certified certificate in the form of 2-NDFL at the request of the employee no later than three working days from the moment the employee submits the corresponding petition.
The year, for which the certificate tells about the income, is indicated in the title of the document. The latter, in turn, includes five sections:
- information about the employer (name and details);
- information about the employee;
- monthly income taxed at a rate of 13%;
- various tax deductions indicating the corresponding codes (standard, social, property);
- total income, deductions and taxes withheld.
Form 2-NDFL is used to confirm the income of working citizens
The document must be signed by the head of the enterprise and certified by the seal, if any.
Video: changes in the requirements for filling out the 2-NDFL form in 2018
For several years, one of the individual entrepreneurs familiar to the author has been combining his business activity as an individual entrepreneur with a hired job in an office. To confirm his income, this person used, on the one hand, the income declaration of an individual entrepreneur with all the relying marks of the fiscal authorities and, on the other hand, the standard form 2-NDFL, which was issued to him by his own employer. In some cases, an individual entrepreneur used only one document, since the amount of income declared in it was sufficient to realize the personal goals pursued by the citizen. One of such situations, where it was possible to do only with a 2-NDFL certificate, was the registration of a mortgage. The credit consultant suggested to the businessman that the banks do not like individual entrepreneurs very much and prefer borrowers with more stable forms of income, therefore it is recommended that it is hired work as the main source of work. Practice has shown that the consultant was right and the mortgage loan was successfully completed.
Confirming the income of an individual entrepreneur can turn out to be a very non-trivial task, since the usual certificate on the 2-NDFL form is indispensable here. How income is verified will depend on the applicable tax regime. Therefore, every businessman is advised to find out exactly how he can officially confirm his income if such a need arises. This awareness can help save time and money in meeting the challenges facing an entrepreneur.
Individual entrepreneurs are both employers and tax agents for themselves, which complicates the process of confirming income. They, like employees, are often faced with the need to confirm income in different organizations. For example, in a bank, when applying for an allowance, subsidy, any benefits, applying for a visa to travel abroad, you must provide information about your income. Working for hire, you get the right to get a certificate from the employer; individual entrepreneurs need to prove their income on their own.
How to confirm the income of an individual entrepreneur working on OSNO or STS
Individual entrepreneurs applying the general taxation system can confirm their income with a declaration in the form of 3-NDFL. Entrepreneurs working for 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 request a book for recording income and expenses. Since individual entrepreneurs on the USN are required to keep this book, it can be copied if necessary. A copy is provided at the place of request.
Declarations will be required with the stamp of the tax office. Copies certified by the signature of the entrepreneur are null and void. Therefore, when submitting tax reports, it is worth asking the inspector to put a stamp on the acceptance of the declaration on several copies at once.
How to confirm income if an individual entrepreneur applies UTII?
Entrepreneurs using UTII, when confirming their income, cannot use the tax return for this tax regime, since it does not contain data on real earnings, but only the estimated income. Also, entrepreneurs on UTII are not required to keep records of their income. This makes the income verification process much more difficult. 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 compilation, signature and seal, if any. Such an accounting document must contain information that the business transaction was carried out, the amount. Since when applying UTII, entrepreneurs report on a quarterly basis, the results in the accounting document should be summed up quarterly, separately highlighting the annual result.
As a rule, a certificate signed by the entrepreneur himself is not accepted, however, exceptions are possible. Then, in addition, you may need a document confirming registration as an individual entrepreneur, as well as documents that confirm the receipt of income, for example, an income and expense book or an accounting document in free form.
Obtaining a certificate from the tax authorities
The tax control authorities are not obliged to issue certificates of income for individual entrepreneurs. However, some regional tax services go to a meeting with businessmen and prepare documents of this kind for individual entrepreneurs who have applied with a request. In order to get a certificate from the tax office, you need to submit a request to the inspectorate at the place of registration. The request form is arbitrary. Issuance of a certificate or decision to refuse to take place within 30 days. The refusal to issue such a certificate does not make sense to dispute, since no regulatory document stipulates the obligation of the tax authorities to issue such documents.
Sample certificate of income for individual entrepreneurs
The period during which the certificate of income of the individual entrepreneur is valid
Entrepreneurs' income certificates do not have a fixed period of validity. Various government bodies, banks and other organizations have their own requirements for the validity period of documents confirming the income of individual entrepreneurs. Therefore, it is necessary to clarify the validity period exactly in the organization where the certificate will be provided.
Conclusion
Based on the above, we can conclude that the most correct way to confirm your income for an individual entrepreneur is to submit a declaration in the form of 3-NDFL, while the mark of the tax authority is required. When applying the simplified tax system, you should use the declaration for this tax. However, in the absence of a declaration or at the request of the instance in which you need to confirm your income, it may be necessary to provide either income accounting documents or primary documents confirming the fact of receipt of proceeds. Therefore, it is recommended to keep documentary records of income from entrepreneurial activities, regardless of the applied taxation system, as well as keep all primary documents, making sure they are properly executed.
Traditionally, the highest priority is given to cost accounting. If you allow "errors" in the design of the primary, or worse - lose it, then you can expect that during the audit the tax inspectors will remove the costs and charge additional taxes.
But for sure, no one will ask you to remove income from the register, even if there are no documents for them. Therefore, no attention is paid to the confirmation of income. You can argue with me, saying something like this: I pay taxes on what comes into the account!
But is that enough? Or does this also require "proof of your innocence"?
Tax accounting documents
The Tax Code sets mandatory conditions for the recognition of any expenses: they must be economically justified, aimed at generating income and documented. For income, the condition of documentary confirmation in the Tax Code is not directly specified.
Let's assume the simplest situation - an individual entrepreneur works on the STS “income” and keeps only tax records of income from which he pays a single tax.
According to article 346.15 of the Tax Code, when calculating the tax, income from sales and non-operating income are taken into account. Income from sales is the proceeds from the sale of goods, the performance of work, the provision of services, from the sale of property rights.
The STS has a cash method, i.e. incomes are recognized on the day they are received on the current account, at the cash desk, on the day of receipt of other property or property rights, as well as by repayment of the debt by the buyer in another way.
Individual entrepreneurs on the simplified tax system maintain tax records in the Book of Income and Expenses (Article 346.24 of the Tax Code, order of the Ministry of Finance dated October 22, 2012 No. 135n). On the day when the income is received (for example, money came from the buyer to the current account), an entry is made in the Book. In this case, column 2 must indicate the date and number of the primary document, on the basis of which the income is reflected.
Tax legislation does not contain the concept of "primary document", this is the term of accounting. Its content, as well as the mandatory details of primary documents, are given in the law No. 402-ФЗ "On accounting".
The primary document indicates that the business transaction has been completed. On the basis of what documents can the received income be reflected in the Book of Accounting? For example, for a current account:
Bank statement;
Payment order of the person from whom the payment came;
Memorial bank oder.
If your proceeds come to the current account, then you will have the primary documents on the income received. For example, you will print them from the Internet Bank.
What does money laundering have to do with it?
However, it is important not only to have documents confirming the arrival of money, but also papers confirming their origin.
In recent years, the state has paid great attention to the so-called. Money laundering. In the most general sense, this term refers to the process of replacing real illegal sources of funds with fictitious legal ones.
In order to remain “white and fluffy” in terms of legislation, you need to be able to prove the origin of your income. Those. explain, including with the help of documents, that your activity is being carried out in reality - goods are sold, work is performed, services are rendered.
Participation in illegal money laundering schemes entails criminal liability under a number of articles (among them - aiding in tax evasion, organizing a criminal community, money laundering, pseudo-business).
What documents confirming the origin of receipts to your current account you can have:
Contract (especially in case of long-term relationship with the customer / buyer)
An act of completed work or services rendered, signed by both parties;
Progress reports;
Billed invoices that indicate what payment should be made for.
Different types of contracts
In response to the above checklist, you might argue and say that all this paperwork is useless. During a day, you can have several clients, and what - with each one to sign an agreement on several pages? And clients can order a one-time service from you, and you will not meet with them again.
Depending on the situation, you may have different options for formalizing the relationship. We will not consider transactions that must be notarized.
Transactions between legal entities or between citizens and legal entities must be made in simple written form (clause 1 of article 161 of the Civil Code). Moreover, it is not necessary to draw up and sign one document (traditional agreement). There is also an alternative way - by exchanging documents by mail or via the Internet, fax, telegraph, telephone.
An agreement can be concluded by sending an offer by one party and accepting it by the other (Article 432 of the Civil Code). If you sell something on the site, then you can place your public offer on it, and it will become your contract.
If the essential terms of the contract are spelled out in the invoice for payment, then it can also be considered as an offer. Payment by invoice is the acceptance of the offer. It is convenient to receive payment from the buyer / customer for small one-time sales of goods or services rendered precisely by invoicing.
Create a separate folder for your invoices and file them there. When transferring the payment to you in the payment order, the customer / buyer will indicate the number of the invoice that he pays.
But if you work with one customer for a long time, carry out constant supplies of goods, the price of the contract is significant, then it is advisable to draw up a full-fledged contract in order to:
Provide all working conditions in the text
Indicate the responsibility of the parties in case of failure to comply with the terms of contact.
The agreement will also come in handy in case of litigation.
If you need advice on accounting and tax accounting in the Internet business, write to me on the page. Find out what else I can do to help Internet entrepreneurs by taking a look at the page.
It means that, on the one hand, he participates in legal relations as an ordinary citizen, on the other he is actually equated to a legal entity - an organization. The situation is further complicated by the fact that individual entrepreneurs are almost always self-employed. His own employer and his own tax agent.
Despite the fact that the legislator, including with the filing of the tax authorities, is trying to resolve many issues related to paperwork, the issue of confirming their income, for entrepreneurs, in the case when they have to apply to state bodies for personal, not related to entrepreneurship , the questions are acute. Thus, a certificate of income of an individual entrepreneur is a very popular document. In this article, we will consider how and how an individual entrepreneur can confirm their income when contacting government and local authorities.
The essence of the problem
Russia, according to the Constitution, is a social state. This is related to the provision of various benefits in the form of benefits, additional payments, etc. Their sizes, both in relative and absolute values, are insignificant. Nevertheless, many citizens turn to the state for them. But the availability of the opportunity to receive these benefits or their size directly depends on the size of the citizen's income. And you can only confirm it with help. A document that in most cases is issued by the employer.
In addition to the above, various administrative procedures are widely adopted in our state, in which it is mandatory to provide, among other documents, a certificate of income. This, for example, may be needed to travel abroad. You will also need to confirm the income if you apply to the bank for a loan, including if the entrepreneur takes it for personal needs not related to entrepreneurial activity.
All these cases do not cause problems for ordinary citizens. Hired individuals turn to the management of their company or the accounting department. A certificate form is also provided - 2 personal income tax. Its data exactly corresponds to the data provided by the employer acting as a tax agent to the fiscal authorities. Therefore, the party for whom this certificate is intended should not have any doubts.
But an individual entrepreneur does not have a tax agent. He considers himself (if necessary) income, calculates the tax, reports on it and transfers it to the budget. Of course, an entrepreneur may work somewhere at the same time as entrepreneurial activity, but such income may not reliably reflect his financial situation.
Confirmation of income of individual entrepreneurs on OSNO and STS
The issue of confirming their income for entrepreneurs who are payers of personal income tax (that is, those on OSNO) is solved quite simply. Instead of a certificate on the 2-NDFL form, in most cases, they can use the declaration on the 3-NDFL form. Or, to be precise, a copy of the declaration with a mark of its acceptance by the tax authority. Such a copy is best taken care of in advance. And when providing the tax inspectorate with the income tax declaration, ask to additionally put down marks on several copies of the declaration. In the presence of 3-NDFL with a mark of the Inspectorate of the Federal Tax Service, a certificate of income of an individual entrepreneur will not be required.
Similarly, the issue is resolved if the entrepreneur is a payer of the tax applied in connection with the transition to a simplified taxation system. No one should issue a certificate of income for an individual entrepreneur applying the simplified tax system. At the same time, regardless of what is selected as the object of taxation, it also contains information about the income of the entrepreneur. A copy of this document, with a note of its acceptance by the Federal Tax Service Inspectorate, is provided by the entrepreneur wherever it is necessary to provide a certificate of income.
But there are many state bodies in the country, all of them are guided by their own administrative regulations issued only for them, and in some places by instructions issued many years ago. Therefore, in the event that the declaration is not enough to confirm the income of the individual entrepreneur, the following must be borne in mind.
Everything about how to correctly fill out a 2-NDFL certificate:
Entrepreneurs on the simplified tax system must take into account income and expenses in order to determine the tax base in the Book of Income and Expenses. Accordingly, the book contains all the information necessary to determine the income of an entrepreneur. Of course, you shouldn't give the original book away. From it, if necessary, you can make copies and certify them. At the same time, in case of very 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: "incomers", bank statements reflecting the movement of accounts, contracts, etc.
Confirmation of income of individual entrepreneurs on UTII
With regard to entrepreneurs who have switched over to the payment of 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 the basic profitability and adjustment coefficients. The income received by an entrepreneur in reality will be completely different. Therefore, the declaration cannot serve as a substitute for a certificate of income for an individual entrepreneur. It should be remembered, however, that tax legislation does not oblige you to keep records of your income for non-tax purposes. How to proceed in this case.
- through primary documents,
- keep a simplified record of income.
If everything is more or less clear with the first, then in the second case, explanations are 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 sole proprietors 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, is kept. But such accounting cannot confirm the entrepreneur's income. It is necessary to conduct it in documentary form. The document in which the accounting will be kept must be assigned the status of an internal accounting register by an internal order.
The entrepreneur can establish the form of such a document independently. At the same time, such a register must have all the necessary details and fully reflect the income received.
The document used by an individual entrepreneur on "vmenenka" must contain the following details stipulated by the legislation:
- Title of the document,
- place and date of its compilation (start of maintenance),
- data of the originator (full name of the entrepreneur, his TIN and registration number),
- the period for which the document was drawn up,
- IP signature.
- date and sequence number of the entry,
- name of the business transaction,
- name, number and date of the transaction document,
- a monetary measure of income or expense.
Since the reporting period for UTII is equal to a quarter, it is recommended to sum up the results once every three months. In this case, on a cumulative basis, display the total values for the year.
Certificate of income of individual entrepreneurs in any form
And yet, sometimes it is the help that is required. Everything, as mentioned above, depends on the internal instructions of government agencies and the discretion of their officials. Indeed, it is much more convenient to provide a certificate than to carry primary documents or a book of income. In such cases, you can use two methods. Although they are not provided for by law, practice shows that in some cases it succeeds.
So, an entrepreneur can use the following methods:
- provide a certificate on your own behalf and under your signature,
- provide a certificate from the Inspectorate of the Federal Tax Service, in which it is registered and where it provides tax returns.
Despite the fact that in the first case the certificate is issued on its own behalf, in some cases it is enough. Sometimes it will be necessary 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 its form on the website.
The confirmation of the income of individual entrepreneurs by the tax authorities is not provided for either in the Tax Code or in the administrative regulations of the Federal Tax Service Inspectorate. But, at the same time, some territorial inspectorates issue such certificates at the request of taxpayers. To this end, it is necessary to contact the operating room of the tax office, where the declarations are submitted, with a statement made in any form. The tax service employee must submit the application in duplicate, as well as the tax declaration.
The second copy with a mark of acceptance is returned to the applicant. Within a month, the IFTS will either issue a certificate, or give an answer that such certificates are not issued to tax authorities. In this case, it all depends on the prevailing practice in your area. It is useless to appeal against such a refusal. In some cases, where inspections issue such certificates, it will be necessary to attach a self-written certificate to the application. Such a certificate is drawn up on behalf of the Federal Tax Service Inspectorate, the tax service employee will only need to verify the data and affix a signature and seal.
In general, the issue of confirming income has not yet been regulated by legislation. Citizens who are faced with the need to provide a certificate of income for individual entrepreneurs have to solve this issue in various ways.
Loading ...