Why do you need a 2-NDFL certificate for a bank and how does a bank check the certificate for authenticity?

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Many employees of small enterprises receive wages in envelopes, and when money is needed on credit, a logical question arises: can the bank to which you apply for credit funds check the 2-NDFL certificate for authenticity? Let's figure out together what procedures the bank uses.

The fact is that, according to the terms of most consumer loans, you need to confirm your income, which is what it is used for. But not everyone has an official job and not everyone’s salary meets banking requirements. Such borrowers are thinking about issuing a fake certificate.

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Therefore, they are interested in how thoroughly these documents are checked. It must be said that there is no single method of verification. It is really important for banks that the client is reliable.

Help 2-NDFL

Certificate 2-NDFL is a document that allows you to obtain information about the income of a certain individual to whom income was paid and personal income tax was withheld. The form of the document was approved by Order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 10.30.2015. The certificate contains the following fields that require filling out:

• the year for which the document is drawn up, date and reference number;
• information about the employer (tax agent);
• information about the employee (full name, tax identification number, date of birth, registration address);
• the main table, which reflects the following information: month of accrual, income code, payment amount, deduction code, personal income tax amount;
• employee tax deductions;
• total amounts for income and withholding tax.

The certificate is signed by the employer or an authorized person, after which the document is certified by a seal.

Additional ways to check the provided certificate

Banks also have auxiliary methods for verifying documentation, which include the following.

1. Inspect the appearance of the certificate. It is necessary to have a tax deduction, correctly fill in the fields with deduction codes and their sizes, and match the TIN that is written in the press and the TIN of the tax agent. If erroneous information was identified in the certificate, this does not necessarily indicate fraud - perhaps the accountant made a mistake or the software froze at a certain stage and provided incorrect information.
2. Making telephone calls to the employer of the loan applicant. Employees of the financial institution contact the management and accountant to find out the applicant’s real earnings.
3. Comparison of the average salary for a specific position in the region where the bank is located. If the applicant deliberately inflated the size of his salary, then specialists will immediately identify this. For example, a person indicated that he works as a security guard, but his salary, in accordance with the certificate provided, is comparable to the income of a manager at an industrial enterprise.
4. Sometimes bank representatives arrange a meeting with the head of the organization where the potential borrower is employed. A conversation during a meeting helps employees understand whether the client provided the correct information in the certificate.
5. Finally, in each bank the security service comes up with separate ways to detect falsification of documents. Finnish employees institutions can go to a potential borrower’s place of work, meet with his friends, acquaintances or relatives.

If bank employees find certain discrepancies, they have the right to request a new income certificate or completely refuse to issue a loan.

How banks check 2-NDFL

Important! To check 2-NDFL, the bank can use several methods. First of all, the document is examined visually and I check whether it corresponds to the established form. If a citizen provides a fake certificate to the bank, this will first of all lead to him being blacklisted, not only in this bank, but also in other credit institutions.

When visually checking the certificate, bank employees pay attention to:

• correct filling of income and deduction codes;
• compliance with accrued amounts and withholdings;
• amounts of social deductions;
• correspondence of the data about the individual in the document to his passport;
• correspondence of information about the employer in the certificate and on the seal.

If in the last month an individual’s salary was significantly increased, or its amount does not correspond to the average salary in the region, this may raise questions among bank employees. If any discrepancies are identified, the bank may refuse to issue a loan. Moreover, he will not need to explain the reason for the refusal.

Also, for verification, bank employees can call the employer in order to check the information contained in the certificate. They can call the accounting department, the human resources department, or the department in which the individual applying works. In this way, the bank checks the very fact of a person’s work, as well as information about whether the employee plans to quit in the near future (Read also the article ⇒ How to get a 2-NDFL certificate online).

Important! An organization is not required to provide information about its employee over the phone. This is due to the fact that it is impossible to accurately identify who is calling, and the company is not obliged to disclose information about its employee to third parties.

A telephone verification also does not give the bank guarantees of the authenticity of the certificate, because an employer can issue a fake document, or a dummy person can answer the phone number indicated in the certificate.

Another way to check the document is to request the Pension Fund. However, only banks related to the state can apply to the Pension Fund with such a request. We are talking about such banks as Sberbank, Rosselkhozbank and VTB. By requesting information on deductions, they can determine the real income of a potential borrower. The disadvantage of such a check is that information from the Pension Fund can only be obtained for the past year.

Certain banks have access to personal information about an individual on the government services portal. But in this way it is not possible to check everyone, but only those who have allowed access to the requested information. This is usually done by those citizens who have official income and have no conflicts with the tax authorities.

If access to an individual’s information on the portal is closed, then the bank will not be able to check the certificate.

Bank security officers may also have contacts with tax authorities (informal), they can check all the financial information in the document. If a falsification of a document is detected, the loan will be denied without explanation.

The bank's security service has recently also used this method of document verification. They send a request to the bank for copies of personal income tax payment slips. Thus, they check the salaries of company employees.

Important! If an individual requests a large loan amount, the bank checks the certificates very carefully. This happens, for example, with a mortgage loan. Such verification usually takes several days, as verification is carried out in different ways. If an individual submits a request for a small consumer loan, the bank may limit itself to only checking the certificate visually.

Bank security service

Today, employees of the Federal Tax Service and other bodies do not have the right to provide third parties with personal information about citizens of the Russian Federation.
But at the same time, the bank has the opportunity to verify the information specified in the certificate provided by the applicant. Just go to the official website of the Federal Tax Service. Already on the main page of the site, information about the company is provided - for example, TIN, name, legal address of the organization. As a result, the provision of a false income certificate will be detected immediately.

In addition, domestic legislation in the near future promises to issue laws according to which banks will have the right to request information from the Pension Fund and the Federal Tax Service. This is especially true for large Russian banks - after a corresponding request, specialists will receive all the information about the actual salary of the loan applicant.

But one should take into account the fact that information in the Pension Fund is available only for the past reporting year.

What is the liability for a fake 2-NDFL certificate?

Important! The 2-NDFL certificate will be considered fake if the individual who applied does not work for the specified company, or if the income indicated in the document is not true.

The employee can agree with his employer or accounting department so that the “required” amount of income is indicated on the certificate. However, if the bank discovers this, the consequences may vary. The minimum that can happen is a loan refusal. Such a citizen is usually blacklisted and will have difficulty obtaining a loan in the future.

The situation will be different if the bank learned about the falsity of the document after the loan was issued. If, of course, the borrower fulfills his loan payment obligations properly, then most likely there will be no complaints from the bank. If the loan is not repaid, the borrower may be held accountable, including criminal liability.

According to Art. 165 of the Criminal Code of the Russian Federation provides for punishment for an individual in the form of a fine in the amount of up to 300 thousand rubles, forced labor for up to 2 years, or restriction of freedom for up to 2 years . To do this, the bank will need to prove that the individual’s actions in providing a fake certificate were intentional. Criminal liability is also provided for legal entities that issued a fake 2-NDFL certificate.

Checking borrowers through the government services portal

In August 2014, banks asked to be given access to the databases of the Federal Tax Service and the Pension Fund of the Russian Federation for a more thorough check of borrowers. The initiative was rejected. In return, credit financial institutions were offered access to data from the Unified Portal of Government Services.

The banks initially refused, since few citizens were registered with the EPGU. However, in June 2015, 16 financial institutions still received access to the information contained on the portal. There is no information about the results of the pilot project in open sources.

It can be assumed that for a bank, checking a borrower through the government services portal is ineffective. In this case, the citizen himself decides whether to open access to his personal data or not. This plays into the hands of unscrupulous borrowers who, because of gray salaries, provide fake certificates to the bank in the hope of getting a loan.

However, the security service of a financial institution has various ways to verify the authenticity of the provided data. If it turns out that the 2-NDFL certificate is fake, the borrower will be on the stop list. Subsequently, he will not be able to obtain a loan from any bank.

Answers to common questions

Question: The employer gave me a certificate 2-NDLF, which was signed by the acting director. Can I provide it to the bank?

Answer: Yes, the certificate can be signed by both the chief accountant or manager, and the acting executive officer. But in this case, a power of attorney confirming this must be attached to the certificate.

Question: A bank employee requests a meeting with company managers to verify the employee’s salary level. Is this legal?

Answer: Quite, there are no obstacles to this.

Question: How does the bank verify the authenticity of the 2-NDFL certificate through the tax service website?

Answer: In this way, the bank can check the company that issued the certificate to the individual. Using the TIN, today you can find out information about the company on the website, and from this it will be possible to conclude whether the certificate is fake or not.

Adviсe

Certificate to the bank 2-NDFL - the main document confirming your income at the enterprise. Some people who want to receive a loan in the required amount ask the management of the enterprise, the accountant to provide false information about income or to include “gray” income in the certificate. Some resort to outright fraud when purchasing a certificate. This is why the question “Do they check the 2-NDFL certificate at the bank?” is so relevant on the Internet? The answer is obvious - they check. Another thing is to what extent and from where the bank will receive information.

Large loans are checked more carefully using all verification tools; when requesting small loans, only a credit inspector will check the certificate. But don’t delude yourself that you can fool the inspector. Even if this works out, but the deception is revealed, you risk that the bank may transfer the information to the police, since forgery of documents is classified as “fraud” and the troubles can be very serious.

How to bypass banks' requirements for 2-personal income tax without resorting to an internal form?

If both of the above options do not work, there is a third option. A bank is a kind of living organism, capable of not only acting thoughtlessly in accordance with established instructions, but also deeply analyzing the situation. If your salary is “gray”, you have unofficial additional income and feel financially confident, you should inform the credit department about this. The following factors will have a positive impact on the decision to issue a loan, even without the presence of 2-NDFL:

• deposit account in this or another bank;
• availability of real estate or movable property;
• positive credit history;
• regular trips abroad, documented and much more.

Having seen the client’s solvency, the bank may make concessions and not pay attention to the lack of formal certificates.

If you don’t have the opportunity to choose the right scenario yourself, leave an online request on our website, and experienced specialists from the credit sector will select for you a number of current offers from banks operating today. This will save time and increase the chances of receiving the required amount.

Checking the certificate by a credit inspector

The verification of the 2-NDFL certificate by the bank begins with the credit inspector; it is he who accepts the certificate and reconciles the data contained in the certificate with the data in the borrower’s application form and the main documents:

• the certificate contains the full name of the person;
• addresses and telephone numbers of the organization;
• TIN of the organization;
• name of company;
• legal address of the organization;
• availability of the appropriate seal and signatures of responsible persons.

If necessary, the credit inspector can obtain information about the organization from the register of legal entities and verify the data. If the certificate contains a sharp increase in salary, it will definitely clarify on what basis the increase was made and whether the income will continue in the future.

From the certificate, the loan officer takes information about income (salary minus income tax) and enters this data to evaluate the borrower and calculate the loan amount.

The 2-NDFL certificate for a loan is also checked by the security service.

Verification failed

The credit specialist and other bank employees check all documents as carefully as possible for forgery.

The consequences of detection can be very different, it all depends on the bank itself, the borrower and the amount of the amount.

There are many possible scenarios:

• The bank goes to court and the fraudster may be prosecuted under Art. No. 292 of the Criminal Code of the Russian Federation (official forgery) and Art. No. 327 of the Criminal Code of the Russian Federation (forgery of forms and seals);
• the potential borrower himself will be included in the bank’s stop list;
• the loan will be denied.

The most unpleasant outcome for a client who decides to forge a certificate is the fact that the bank contacts the police or immediately goes to court.

There are often cases in judicial practice when, under this article, citizens who in any way participated in the falsification of 2-NDFL certificates or who were directly involved in their production received real prison sentences.

You can also receive a rather serious fine, the amount of which amounts to several thousand rubles. The bank blacklists the fraudster who discovers himself. It consists of those clients for whom the issuance of credit loans is excluded in any case.

Therefore, if a fake 2-NDFL is discovered, the forger will have to forget about obtaining a loan under an agreement from any bank for several years - since such commercial structures tend to exchange databases of this type.

Of course, the credit committee will refuse a potential borrower to receive a loan. Since the presence of a falsified 2-personal income tax immediately indicates the client’s unreliability and his tendency to commit fraud.

Therefore, before you forge a certificate of this kind, you should weigh everything carefully - the consequences can be very serious, including getting a prison sentence.

Appearance

The certificate in form 2-NDFL has a standard appearance; its design must be carried out according to the sample.

If there are even the slightest discrepancies, this is a serious reason to suspect the bank client of fraud.

The first thing the bank pays attention to when checking a certificate of this kind is:

1. Availability of a tax deduction upon application from salaries of less than 20 thousand rubles. (many people forget to remove it).
2. Correct filling in the columns with deduction codes (incompetent people quite often confuse them);
3. Amounts of standard and social deductions (they are firm and strictly fixed);
4. Match the tax agent’s TIN and the TIN that is indicated in the press.

The presence of errors of this type is not yet a reason to consider the certificate to be fake. Since such defects can arise for various reasons:

• incompetence of the accountant;
• software error.

That is why the bank may require a new 2-NDFL or ask the potential borrower to explain the reasons for the existing inconsistencies.

In any case, such shortcomings are not critical. But credit specialists can even refuse a loan based on them, considering the client unreliable.

Also, specialists checking the correctness of filling out the 2-NDFL certificate pay close attention to signatures. This document must be signed only by the person responsible for its preparation.

The 2-NDFL income code directory can be found in the article: income code in the 2-NDFL certificate. Who signs the 2-NDFL certificate for the general director, read here.

The signature itself must be clearly visible and appear in the “tax agent (signature)” column. It is unacceptable for the signature itself to be covered with a seal imprint; this is contrary to the rules for issuing certificates of this kind.

It is important for the bank that the seal is clearly visible. It should be in the designated place - in the lower left corner of the form (M.P.).

If the tax agent is an individual entrepreneur, his own personal data is indicated in the field called “Tax Agent (full name)”.

The document can also be signed by any person who is not the chief accountant or manager, but is currently performing the duties of one of them.

In this case, a power of attorney must be attached to the certificate, otherwise the bank may consider it fictitious or not take it into account when accepting documents.

Call to place of work

Another common way for banks to check the accuracy of a certificate in Form 2-NDFL is to call your place of work.

This is practiced quite often and is often an excellent way to check the accuracy of the data provided and make sure that the client is not a fraudster and actually has a permanent place of work.

You can make sure whether the bank checks 2-NDFL quite simply - you just need to inquire about receiving calls at your place of work.

Today, many companies provide services specifically for those who are engaged in forgery and partial falsification of 2-NDFL certificates.

The essence of the service is that this kind of organization answers the bank's calls. And when an employee asks whether a potential borrower works for the company, he is given a positive answer at the other end of the line.

According to the databases of the Federal Tax Service

The authenticity of the 2-NDFL document is established by banks using the information databases available on the Federal Tax Service website.

The Tax Service has the necessary information on any organization. Having studied them, it is concluded whether the employee can have the salary level indicated in the 2-NDFL certificate.

When providing a mortgage loan, the bank submits an official request to the Federal Tax Service to find out:

• Is the individual registered with the tax service?>;
• Does the company pay taxes for its employees?.

Through the Pension Fund

The information available to the Pension Fund helps to establish the reliability of the 2-NDFL certificate. Large banks have gained access to these databases since mid-2015.

Based on the amount of annual contributions, you can restore the approximate salary level.

The disadvantage of this method for credit institutions is the consent of the individual, who must allow viewing of personalized accounting data.

There are restrictions on the timing of requests: information is provided no more than once a quarter.

Credit institution information

You can check the amount of income from the credit institution into whose account the individual’s salary is received.

Typically, a bank provides a loan without special checks and on preferential terms to a client if he has a salary card opened in one of its branches.

The bank has not only reliable information about the basic income of an individual, but also about open deposit accounts, which act as an additional guarantee.

If the salary is transferred to an account opened by another banking organization, the lender may ask the borrower to provide an extract from this bank.

Checking 2-NDFL by the bank security service

The thoroughness with which the 2-NDFL certificate for a loan will be checked by the bank’s security service depends primarily on the type of loan received. Based on the transmitted data, the bank security officer first clarifies information about the employer: addresses, telephone numbers, name, whether the organization is in the register of operating organizations.

Next, the security officer checks whether the potential borrower is actually registered with this organization, from what period and what salary he receives, and whether this employee will continue to work in this organization.

After a thorough check, the security officer has the right to obtain data from the tax service. For this purpose, a special request is submitted to the tax office. As a rule, this kind of check is used for “long” loans (housing loans, cash loans in the amount of over 700,000 rubles, etc.).

A security officer has the right to contact the enterprise to clarify the employee’s salary and request copies of the potential borrower’s payroll record for a certain period, request data for the past year, or ask for a copy of the reporting to the Pension Fund of the Russian Federation for the employee from which he can obtain information about actually accrued and paid wages . However, the enterprise may refuse to disclose information about an employee’s salary to a bank employee. All that can be confirmed is that such an employee actually works at the company and was issued a 2-NDFL certificate for the loan.

In the event that it is not possible to obtain information directly from the organization, a bank security officer can compare salaries by industry in the region and find out how much the data in the certificate corresponds to average salaries. Inflated data will be noticeable. If the organization has a current account in the same bank, and wages are calculated on a salary card, the employee can obtain information from the report on the flow of funds on the personal account of the future borrower.

Some bank security employees have personal connections to the tax office and the Pension Fund and can, if desired, obtain information about the borrower. But the bank cannot officially request and receive such information.

The Central Bank initiated a bill according to which banks will have access to tax and Pension Fund databases.

Thus, from March 2015, banks will have complete and truthful information on each client. At the moment, banks do not have such access, and if the bank told you about this, then they are simply bluffing.

Form 2NDFL

Certificate 2NDFL - an organization’s report to the Federal Tax Service on the payment of wages and on the withholding of deductions, prepared by the accounting department of the enterprise at the request of the Federal Tax Service or an individual who has submitted an application for its registration.

The document is required to provide:

• To a new place of work>;
• When receiving a loan>;
• To calculate pension>;
• When registering with the employment service>;
• To obtain a visa>;
• When determining the amount of alimony.

We offer you a sample certificate of income of an individual, form 2 personal income tax: Download.

The validity period of the 2-NDFL certificate is not established by law, but almost all public and private organizations consider it valid for 30 days.

To confirm solvency, instead of a 2-NDFL certificate, the bank may request income forms established by the credit institution itself.

Should banks scrutinize their borrowers?

Favorable borrowing conditions, a widespread reduction in interest rates, and the loyal attitude of financial institutions towards loan applicants - all this determines the availability of bank lending. Meanwhile, such an expansion of credit products does not mean that banks are ready to issue loans to everyone without preliminary checks.

Large credit institutions with strong positions in their target markets are careful about risks. Does Sberbank check the information provided by citizens applying for a loan? Of course he checks. Like other banks, striving to make a profit, but not forgetting about the possible threats associated with lending to individuals.

Question-answer section:

2019-06-19 10:06

Gulnara

Hello!! Please tell me for how long I can take out a loan and what is the annual interest rate? And what should the salary be in Crimea in order to take out a loan from RNKB???

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Answered by Elena Sharomova, expert on credit and financial products

Gulnara, all current programs and conditions of RNKB Bank.

2019-06-01 19:52

Anna

What if the lender accepted a fake certificate because the Security Service inattentively checked it, and then the borrower stopped paying or didn’t even start, can the guarantor go to court with a complaint against the bank, which did not bother to check all the documents? And is it possible to withdraw the guarantee in this situation?

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Answered by Elena Sharomova, expert on credit and financial products

Anna, you won’t be able to completely get rid of your obligations, because... you will still need to prove that you did not know about the forgery of documents. Most likely, they will split the debt equally

2015-10-26 14:53

Alexander

Hello, I want to get a loan from Sberbank for a car, I’m officially employed, but I’ve been working for 3 months, I have a Sberbank salary card. They said that you need 3 months of salary and you can try. Is this so? And what loan amount can you expect if your salary income is 20,000 rubles per month.

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Answered by Elena Sharomova, expert on credit and financial products

Alexander, there is no car loan in Sberbank, only for non-target consumption. The loan can be applied for only if you have at least 6 months of experience. The amount will depend on how long you expect.

2015-07-12 00:13

Egor

And if the bank does find out that personal income tax certificate 2 is fake, what will its actions be? Will they flatly refuse to receive a loan or will the client still have a chance to receive a loan? A friend of mine resorted to such deception because he simply urgently needed a loan for the treatment of his sick brother.

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Answered by Elena Sharomova, expert on credit and financial products

Egor, if it turns out that you provided the bank with deliberately false information, you will be denied a loan.

How to check 2-personal income tax before submitting it to the tax office. verification steps

• Distortion of calculated indicators.
• Non-calculation and (or) incomplete calculation of taxes.
• Incorrect indication of full name, address, TIN, codes.
• Rounding of income received.

If the results of checking the 2-NDFL file reveal incorrect information, regulatory authorities may impose a fine of 500 rubles on the individual entrepreneur or company. Methods for checking forms online. Online 2-NDFL verification programs help you quickly find and eliminate any inaccuracies. Paid and free services are created for:

• Tracking current versions of reporting forms.
• Perform arithmetic calculations.
• Analysis of data from special tax reference books.
• Establishing compliance of the document with the requirements of control services.

The operation to control the correctness of filling out forms is carried out automatically.

What to pay attention to when filling out 2-NDFL in 2020?

The 2-NDFL certificate reflects the income actually received by an individual for the period of time for which the certificate was provided. If income is accrued but not paid, it is not reflected in the certificate.

Example:

There is a delay in wages at ABC LLC. Mechanic Gaikin G.G. I requested a 2-NDFL certificate and discovered that the accrued wages indicated on the payslips did not match the data reflected in the certificate. This is quite justified, because wages accrued but not paid.

In accordance with the approved codes for types of income.

Example:

• 2000 – salary
• 2002 – awards
• 2012 – vacation payments
• 2013 – compensation for unused vacation
• 2014 – severance pay
• 2300 – temporary disability benefit

If tax deductions were applied to the employee’s income to reduce personal income tax, they are also reflected in the 2-NDFL certificate under the following codes:

• 501 – deduction from the value of gifts received from organizations and individual entrepreneurs
• 503 – Deduction from the amount of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age

When generating a 2-NDFL certificate, it is important to take into account the citizenship of the employee (income recipient) and whether he has a TIN:

The “Sign” column reflects the taxpayer’s status as follows:

Example:

Arsen A. received asylum in the Russian Federation and at the same time became a tax resident - code 1 is indicated in the “Sign” column of the 2-NDFL certificate.

Credit history assessment

The borrower's financial discipline is verified by making an inquiry to the credit bureaus .

It shows the presence of a credit load, any overdue payments and their duration.

Typically, data is requested for a period of 1 to 3 years .

The borrower needs to remember that the credit history can be damaged by such seemingly trifles as frequent requests for a loan and the date of the last loan issued.

If the borrower has recently received a loan, the new lender may refuse him .

Why is this necessary?

Banks, in turn, are trying in various ways to protect themselves from this kind of unscrupulous clients.

There are many different ways to do this:

• assessment of the document's appearance;
• a call to the place where the certificate was issued;
• checking against various databases;
• verification through the Pension Insurance Fund.

The Bank wishes to verify the accuracy of the certificate in Form 2-NDFL for the following reason:

1. Protect yourself from various types of risks associated with possible insolvency of the client.
2. Avoid giving money to a scammer who has no intention of returning it.

Certificate 2-NDFL contains all information about income for the entire last reporting period. This allows the bank to assess the borrower’s solvency and make sure that the client will make all payments according to the schedule.

Also, a genuine certificate using this form allows you to convince that the person submitting it is not a fraudster and has a stable, permanent job.