The document commonly called “2-NDFL” confirms income received by an individual and personal income tax calculated and withheld by a tax agent. In current reporting it is connected with the income-and-tax certificate included in the 6-NDFL reporting framework.
Where to obtain it. The Federal Tax Service states that an individual may request the certificate from the tax agent — usually an employer. It can also be available through the taxpayer’s online account or Gosuslugi, depending on the relevant income data.
What the certificate can confirm
- income reported by the tax agent for the relevant period;
- calculated and withheld personal income tax;
- the tax agent’s identifying information;
- income and deduction data used for tax reporting.
Typical uses
It may be requested for a loan, visa, social-support measure, tax deduction, court matter or other situation requiring proof of income. The receiving organisation determines whether it needs this certificate or another document, so the required period and format should be checked in advance.
Important limits
The certificate does not prove every possible source of income. Self-employed persons can form an income certificate in the “My Tax” application, while other categories may need tax-return copies or documents from the paying institution. The right document depends on the source of income and purpose of the request.
Practical conclusion
Request the certificate from the correct tax agent and verify the period and recipient’s requirements. It is evidence of reported income and tax information, not a universal substitute for all financial documents.