Russia On October 14, 2015, the reporting form was approved: calculation of personal income tax in the form of 6NDFL, which was calculated and withheld from individuals in the reporting period. The declaration in the approved form is required to be completed and submitted to the IFTS for all tax agents (companies, organizations, enterprises and individual entrepreneurs).
A report in the form of 6NDFL is submitted to the tax office quarterly. The deadline for submission is the last day of the month following the reporting month. If this date falls on a holiday, Saturday or Sunday, then the valid date for submitting the report is the next business day after the weekend or holiday.
In 2017, the calculation according to the report must be submitted to the tax authority no later than:
The report for 2017 must be submitted no later than April 2, 2018.
Violation of deadlines for submitting reports leads to sanctions from the tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay was only one day.
Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by the tax authorities, you will have to pay a fine of five hundred rubles.
This report provides information not on a specific individual, but in general on the accrued and transferred income tax for all individuals who received income in the organization.
In order to easily fill out section 2 of the calculation of 6 personal income tax for the fourth quarter. 2016, we will use the following auxiliary table. It reflects the amounts of payments, tax deductions, accrued and paid tax in the 4th quarter.
the date extradition income | the date actual received (charges) income | the date deduction personal income tax | date re number personal income tax | Afterbirth deadline day listed personal income tax | Receive type remuneration (income) in rubles | Sum income in rubles | Sum tax deductions in rubles | withheld personal income tax in rubles |
| 11.10.16 | 30.09.16 | 11.10.16 | 11.10.16 | 12.10.16 | Salary for September (end. | 300000 | 1900 | ((300000+150000) 58253, where 150000 already paid advance for 1 half september |
| 20.10.16 | 31.10.16 | 11.11.16 | 11.11.16 | 12.11.16 | 150000 | |||
| 20.10.16 | 20.10.16 | 20.10.16 | 31.10.16 | 31.10.16 | unemployed | 24451,23 | ||
| 25.10.16 | 25.10.16 | 25.10.16 | 25.10.16 | 31.10.16 | Reward under contract prov. services | 40000 | ||
| 11.11.16 | 31.10.16 | 11.11.16 | 11.11.16 | 14.11.16 | Salary second floor. | 317000 | 1900 | ((317000+150000) |
| 11.11.16 | 11.11.16 | 11.11.16 | 30.11.16 | 30.11.16 | Vacation | 37428,16 | ||
| 20.11.16 | 30.11.16 | 09.12.16 | 09.12.16 | 12.12.16 | Salary pay for the first half | 150000 | ||
| 30.11.16 | 09.12.16 | 09.12.16 | 12.12.16 | Salary for the second half | 320000 | 500 | ((320000+150000) |
|
| 20.12.16 | 30.12.16 | 11.01.17 | 11.01.17 | 12.01.17 | Salary for the first floors. December | 150000 | ||
| 26.12.16 | 26.12.16 | 26.12.16 | 26.12.16 | 27.12.16 | Dividends | 5000 | ||
| 27.12.16 | 27.12.16 | 27.12.16 | 27.12.16 | 28.12.16 | Gifts in not monetary form | 35000 | 910((35000-28000) |
|
| TOTAL | 1528879,39 | 194560 | ||||||
The table shows New Year gifts given to seven employees.
In 2016, these employees did not receive material assistance and other gifts.
According to the information indicated in the table above, we will consider how to fill out section 2 6 of the personal income tax:
First block:
Second block:
Third block:
Fourth block:
Fifth block:
Sixth block:
Seventh block:
Eighth block:
Ninth block:
Report 6NDFL are required to provide tax agents: enterprises (organizations) and individual entrepreneurs that pay remuneration for work to individuals. If during the calendar year an individual entrepreneur or an enterprise did not accrue or pay income to employees and did not financial activity, then the zero calculation of the 6NDFL form can not be submitted to the IFTS.
But if an organization or individual entrepreneur provides a zero calculation, then the IFTS is obliged to accept it.
Inspectors of the IFTS do not know that the organization or individual entrepreneur did not conduct financial activities and were not tax agents in the reporting period, and are waiting for a calculation in the form of 6NDFL. If the report is not submitted within two weeks after the deadline for submission, then the IFTS has the right to block the bank account and impose penalties on the individual entrepreneur or organization that did not submit the report.
In order to avoid trouble with the IFTS, the accountant has the right to provide a 6NDFL declaration (with empty values) or write an information letter to the IFTS.
A sample of a report prepared for delivery with zero indicators is given below.
A sample letter to the IFTS about a zero report can be seen below.
To facilitate the work of filling out the second section of the calculation of 6NDFL, you must:
Attention:
How to fill out section 2 of 6 personal income tax when it is not possible to withhold income tax from an employee?
An individual received income in kind (for example, a gift), but in the future he has no cash payments.
The employer does not have the opportunity to withhold and transfer to the budget income tax from income given in kind.
How to fill out section 2 of 6 personal income tax in this situation is indicated below:
The amount of unwithheld income is indicated in the first section of the declaration on page 080.
Declaration 6 personal income tax - a new report for accountants. When it is filled out, a large number of issues, not all the nuances are considered and reflected in the recommendations given by the tax authorities. Explanations and clarifications on controversial issues are regularly given in official letters from the Federal Tax Service Russian Federation. No changes planned for 2017 reporting form and rules for filling it out. This article reflects how to fill out section 2 of section 6 of personal income tax in the most common situations, the above algorithm for compiling the second section of the calculation is successfully applied in practice.
Good luck with your reporting!
The report does not cancel the annual form of the 2-NDFL certificate that is familiar to everyone. The main difference between the two forms is in the order in which the data is reflected: a 2-NDFL certificate is submitted separately for each individual to whom income was paid, and 6-NDFL is submitted for the organization as a whole.
The quarterly report reflects total income paid to all individuals. The data in section 1 of the 6-NDFL form are shown on an accrual basis from the beginning of the year. In section 2 - for the last 3 months.
You need to submit reports at the place of registration of the organization or individual entrepreneur. For each separate subdivision, a separate calculation of 6-NDFL is submitted at the place of its registration (letter of the Ministry of Finance of the Russian Federation of November 19, 2015 No. 03-04-06 / 66970, letter of the Federal Tax Service of the Russian Federation of December 28, 2015 No. BS-4-11 / [email protected]).
Small firms with up to 10 a person is allowed to submit reports 6-NDFL on paper.
If the number exceeds 10 person, will have to report electronically. This rule applies from 01.01.2020 in accordance with the amendments made to tax code Federal Law No. 325-FZ dated September 29, 2019.
The Kontur.Extern system will help you quickly and easily send reports via telecommunication channels.
Form 6-NDFL must be submitted no later than the last day of the month following the reporting quarter. And the annual calculation - no later than March 1 of the year following the expired tax period(taking into account clause 2. article of the Tax Code as amended federal law dated September 29, 2019 No. 325-FZ).
Including weekends and public holidays In 2020, the following reporting deadlines are provided:
It will help to submit the form 6-NDFL on time accountant's calendar .
Below you will find brief instructions for filling out 6-personal income tax.
Form 6-NDFL contains a title page and two sections.
If the organization has separate divisions, the checkpoint and OKTMO of such divisions must be indicated on the title page. In any case, the TIN is assigned to the parent organization.
In this section, you should show the amount of accrued income broken down by tax rates. A separate line records the amount of accrued dividends. Information on dividends is required by the IFTS to compare it with the figures reflected in the income tax return.
Section No. 1 of the calculation of 6-NDFL can be placed on several pages if the organization uses different personal income tax rates.
Accountants often ask about the procedure for filling out line 070 6-NDFL. What is included, we will tell below.
Line 070 of 6-NDFL includes the total amount of tax withheld on an accrual basis from the beginning of the year. It is important that personal income tax is withheld. For example, line 070 of the report for the 1st quarter of 2020 does not need to reflect the tax on the March salary if it was paid in April (letters of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11 / [email protected], dated 01.07.2016 No. BS-4-11/ [email protected]).
In the second section, you need to group the income by date of receipt. For each group, the dates of withholding tax and transferring it to the budget should be noted.
Since 2016, for certain types of income, there has been new order determining the date of their receipt by an individual (Article 223 of the Tax Code of the Russian Federation). So, income in the form material gain for the use of the loan must be determined on the last date of each month. If the employee used the loan during the first quarter, lines 100 and 130 must reflect the material benefit as of 01/31/2020, 02/29/2020 and 03/31/2020. Personal income tax on income is reflected in line 140.
There are situations when income is accrued in one quarter, and paid out in the next. The calculation and withholding of personal income tax fall on different quarters. This situation is typical for March, June, September and December salaries.
If the company has a carryover tax, it must be reflected in the withholding quarter. For holiday pay, bonuses and sick leave, a different scheme is provided - the tax is reflected in the period when the income is paid.
Organizations and individual entrepreneurs must submit an updated calculation in the form of 6-NDFL if errors are found in the primary report or false information is indicated.
The sign of the revised calculation is written on the title page in the field "adjustment number" (001, 002, 003, etc.).
The following types of punishments are provided for tax agents:
In 2016 appeared new form reporting 6NDFL. Its main purpose is the preparation of income tax reporting in the company. Compiling and submitting this 6NDFL report from 2017 on an accrual basis is required 4 times during the calendar year - for each quarter separately. And how to prepare for the delivery of the form 6NDFL for six months? Who needs to complete this form?
There is no need to fill out a form in form 6 of personal income tax for each employee of the company separately. This document is a consolidated form of an enterprise-wide report.
6 personal income tax is filled in incrementally from the beginning of the year, which means that when filling out a half-year report, it is necessary to take into account the calculation data for the first quarter. When filling out the form for the 3rd quarter, data for the previous 2 quarters are taken into account, etc.
The new reporting form consists of 3 parts:
Filling in the cover page of 6 personal income tax for the six months on a cumulative basis begins with the indication of data about the tax agent, that is, about legal entity or individual entrepreneur.
On this page in without fail must be specified:
The next step is to fill in the codes. The first code that is indicated is the reporting period code. Since we fill out the 6 personal income tax report with a cumulative total for the 2nd quarter, then the code “31” should be entered in this field. In addition, on this page, the accountant must enter the following codes:
On the first page of the report there is a field "Adjustment number". If you are compiling the first version of the half-year report, then zeros are entered in this line. However, if we are talking about a report in which clarifying data are submitted, then it is necessary to indicate the corresponding adjustment number.
6 personal income tax for the six months is filled in on an accrual basis, so the document must indicate not only data for the 2nd quarter, but also for all 6 months of the current calendar year.
In the first section of the document, the accountant must indicate:
Let's consider how 6 personal income tax section 1 is filled in with a cumulative total for real example. Imagine that there is a company "P", which employs 19 people. For the first 3 months of the current calendar year, she earned 550,658 rubles. The amount of tax deductions amounted to 58,800 rubles. For these 3 months, an employee of the accounting department of the company calculated income tax, the amount of which is 13%, that is, 63,942 rubles. An amount of 42,630 rubles was transferred to the state treasury.
Given the above, in the first section, the lines are filled in as follows:
Personal income tax report 6 for the second quarter contains the financial data of the enterprise for April, May and June. During this period, our company "P" managed to earn 618,233 rubles. From this sum, the accountant subtracted 58,800 rubles. The amount of the accrued tax is 72,726 rubles. The amount of 69,798 rubles was sent to the state treasury.
Now let's see how the data is reflected in the personal income tax report 6 for the 2nd quarter with an increase. In lines from No. 020 to No. 070, you must specify the following data:
Now let's look at how to correctly fill out the personal income tax report 6 section 2 on a cumulative basis.
Section 2 6 of the personal income tax is filled out on an accrual basis and contains more detailed data than on the previous two pages. In this section, you must indicate the accrued funds for each month of the six months. In addition, the accountant must enter the amount of taxes withheld.
Section 2 contains lines No. 100-No. 140, in which the following data is filled in:
When the 6NDFL report is filled out on an accrual basis, problems may arise in the accountant.
Most often, when the 6NDFL form is filled out on an accrual basis, the accountant has problems that may be related to how to correctly calculate cash payments in different periods. One of the same questions is: how to correctly formulate data on wages for June, if in reality they will be paid in July?
In this case, the actual date of receipt of wage payments is the last day in the month when these payments were accrued. In the same month, the tax amount is calculated. As you can see, even before the beginning of July, the accountant may know what monetary values \u200b\u200bshould be indicated in lines No. 020 and No. 040.
In the personal income tax report 6 for the 1st half of the year, the cumulative total contains lines No. 070 and No. 080. They don't fill up. And this is stated in the rules of the Federal Tax Service. According to them, the amount of tax deducted from wages for June, which will be paid to employees in July, should not be indicated in the 6NDFL report for the six months. These data will already be indicated in the next report, which the company will draw up for the 3rd quarter, that is, for 9 months of the calendar year.
Let's look at this with an example. Company "M" received an income for 6 months of work, the amount of which is 300 thousand rubles, that is, 50 thousand rubles. for each month of the calendar year. The amount of withheld income tax is 39 thousand rubles, and transferred - 26 thousand rubles. Tax deductions are not yet available. The salary for June is 50 thousand rubles. It will actually be paid on July 10, 2017.
The 6NDFL report is submitted on an accrual basis, so the data in the first section is provided line by line:
Personal income tax report 6 on a cumulative basis from the beginning of the year will provide information on the payment of wages in July. The lines in the second section of the report will be filled in as follows:
When the 6NDFL report is made on an accrual basis, then the accountant may have a problem taking into account the data on the transition period.
Accountants of some companies indicate information about the issuance of wages for March in the report for the half year, since employees actually receive their money in April. Data on the accrued tax on such payments are entered in line No. 070 in the first section. However, the question arises: “Is it necessary to make an updated calculation in this case?”
It is impossible to give an unambiguous answer to this question. The fact is that the instructions of the Federal Tax Service regarding the submission of reports for the first 3 months of the calendar year do not say anything about drawing up an updated calculation. This means that filling out such a report is unnecessary.
On the other hand, many accountants are of the opinion that it is worth making an updated calculation, because this will avoid additional difficulties with inspectors.
The transition period may also apply to sick leave accruals. The day of actual receipt of funds for sick leave is not the last day of accrual, but the moment the employee receives this money. For example, if a specialist has issued sick leave in June, and the accountant accrued the cash benefit in July, then the data on deducted taxes will be reflected in the 6NDFL report for the 3rd quarter, that is, for 9 months.
Although the accountant must fill out the 6NDFL report on an accrual basis, there are still some points that you should not forget about when compiling this document:
When filling out the 6NDFL report for the 2nd quarter, care should be taken. To make sure that there are no inaccuracies in the documents, the accounting department employee must apply control ratios. When checking the data in the report form, you should also focus on the data from the previous report.
If your 6NDFL report contains errors or you submit it late, the authorities tax office have the right to impose fines.
Today, tax agents can submit a 6NDFL report for six months:
It is worth remembering that companies that employ more than 25 people only need to draw up and submit to the tax authority an electronic version of the document.
In addition, you need to know to which tax authority you need to submit a 6NDFL report. The place of delivery of the form depends on what system of taxation the tax agent uses. If the USN is applied, then the report must be submitted to the territorial tax authority. For tax agents who use the UTII system, the 6NDFL report is sent to the tax authority at the place of registration for UTII.
The date of presentation of the 6NDFL report is the day when the tax agent personally brought it to the tax service or sent it by mail.
Our article will help in this, as it provides examples of the design of the calculation in various situations.
The calculation is submitted by tax agents (clause 2, article 230 of the Tax Code of the Russian Federation).
Zero calculation is not submitted if the taxable personal income tax were not accrued and not paid (letter of the Federal Tax Service of the Russian Federation of 08/01/2016 No. BS-4-11 / [email protected]).
If the “null” is nevertheless submitted, then the IFTS will accept it (letter of the Federal Tax Service of the Russian Federation of 05/04/2016 No. BS-4-11 / [email protected]).
Settlements for the 1st quarter, half a year and 9 months are submitted no later than the last day of the month following the specified period. Therefore, quarterly calculations in 2018 are submitted on the following dates (clause 7, article 6.1, clause 2, article 230 of the Tax Code of the Russian Federation):
The annual calculation is submitted in the same way as the 2-NDFL certificates: for 2018 - no later than 04/01/2019.
The calculation of 6-personal income tax is submitted only in electronic form according to the TCS, if in the tax (reporting) period incomes were paid to 25 or more individuals, if 24 or less, then employers themselves decide how to submit the form: virtually or on paper (paragraph 2 of article 230 Tax Code of the Russian Federation).
As a general rule, the calculation must be submitted to the IFTS at the place of registration of the organization (IP registration at the place of residence).
If there are separate divisions(OP) the calculation in the form 6-NDFL is submitted by the organization in respect of the employees of these OPs to the IFTS at the place of registration of such divisions, as well as in relation to individuals who have received income under civil law contracts in the IFTS at the place of registration of the OP who have entered into such contracts (p. 2 article 230 of the Tax Code of the Russian Federation).
The calculation is filled out separately for each OP, regardless of the fact that they are registered with the same inspection, but in the territories of different municipalities and they have different OKTMO (letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11 / [email protected]).
If the EPs are located in the same municipality, but in territories under the jurisdiction of different IFTS, the organization has the right to register with one inspection and submit calculations there (clause 4 of article 83 of the Tax Code of the Russian Federation).
The employee worked in different branches. If during the tax period the employee worked in different branches of the organization and his workplace was at various OKTMOs, the tax agent must submit several 2-NDFL certificates for such an employee (according to the number of combinations of TIN - KPP - OKTMO code).
As regards the certificate, the tax agent has the right to submit multiple files: up to 3,000 certificates in one file.
Separate calculations are also submitted in the form of 6-NDFL, differing in at least one of the details (TIN, KPP, OKTMO code).
In terms of registration of 6-NDFL and 2-NDFL: in the title part, the TIN of the parent organization, the checkpoint of the branch, OKTMO at the location of the workplaces of individuals is affixed. The same OKTMO is indicated in the payment orders (letter of the Federal Tax Service of the Russian Federation dated 07.07.2017 No. BS-4-11 / [email protected]).
If the company has changed address, then after registration with the IFTS at the new location, the company must submit to the new inspection 2-NDFL and 6-NDFL:
At the same time, in certificates 2-NDFL and calculation 6-NDFL, the checkpoint of the organization (separate subdivision) assigned by the tax authority at the new location is indicated (letter of the Federal Tax Service of the Russian Federation of December 27, 2016 No. BS-4-11 / [email protected]).
From the reporting for 2017, but not earlier than March 26, 2018, the updated form 6-NDFL is applied (Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 No. ММВ-7-11 / [email protected]).
Moreover, if the annual 6-personal income tax could still be submitted according to the old form, then the calculation for the 1st quarter is necessary only in an updated form.
The innovations are mainly related to the fact that from January 1, 2018, during the reorganization, the successor must submit a settlement (certificate of income) for the reorganized company, if it has not done so.
In accordance with these innovations, the title page of the calculation and the rules for filling out the form have been changed:
1) "form of reorganization (liquidation) (code)", where one of the values is indicated: 1 - transformation, 2 - merger, 3 - separation, 5 - accession, 6 - separation with simultaneous accession, 0 - liquidation;
2) "TIN / KPP of the reorganized organization", where the successor puts down his TIN and KPP (the rest of the organizations put dashes);
However, the changes apply not only to legal successors, but also to all tax agents,
The codes for legal entities that are not the largest taxpayers have changed: instead of code 212, they will need to indicate 214 in the requisite "at the location (accounting) (code)".
To confirm the authority of the representative, it will be necessary to indicate not only the name of the document, but also its details.
In addition, the barcode has changed.
It must show all the income of individuals from which personal income tax is calculated. Form 6-NDFL will not include income from which the tax agent does not pay tax (for example, child benefits, payment amounts under a property sale and purchase agreement concluded with an individual).
Section 1 calculation is filled in with a cumulative total, it reflects:
When using different personal income tax rates, you will have to fill in several blocks of lines 010-050 (a separate block for each rate). Lines 060-090 show the summed figures for all rates.
Section 2 includes data on those transactions that were made in the last 3 months of the reporting period. Thus, payments for the III quarter will fall into section 2 of the calculation for 9 months.
For each payment, the date is determined: income receipt - in line 100, tax withholding date - in line 110, term payment of personal income tax- in page 120.
Article 223 of the Tax Code of the Russian Federation determines the dates of occurrence of various types of income, and Art. 226-226.1 of the Tax Code of the Russian Federation indicate the timing of the transfer of tax to the budget. We present them in the table:
| Main types of income | Date of receipt of income | Deadline for VAT payment |
| Salary (advance), bonuses | The last day of the month for which the salary or bonus for the month included in the wage system was accrued (clause 2 of article 223 of the Tax Code of the Russian Federation, letters of the Federal Tax Service dated 08/09/2016 No. GD-4-11 / 14507, dated 08/01/2016 No. BS- 4-11/ [email protected], Ministry of Finance Letters of the Ministry of Finance dated 04.04.2017 No. 03-04-07 / 19708). If an annual, quarterly or one-time bonus is paid, then the date of receipt of income will be the day the bonus is paid (Letter of the Ministry of Finance of the Russian Federation No. 03-04-07/63400 dated September 29, 2017) | Not later than the day following the day of payment of the bonus or salary at the final settlement. If the advance payment is paid on the last day of the month, then in essence it is a monthly salary, and when paying it, personal income tax must be calculated and withheld (clause 2, article 223 of the Tax Code of the Russian Federation). In this case, the amount of the advance in the calculation is shown as an independent payment according to the same rules as the salary. |
| Holiday pay, sick pay | Payment day [email protected], dated 01.08.2016 No. BS-4-11/ [email protected]). | Not later than the last day of the month in which vacation pay or temporary disability benefits were paid |
| Dismissal payments (salary, compensation for unused vacation) | Last day of work (clause 1, clause 1, clause 2, article 223 of the Tax Code of the Russian Federation, article 140 of the Labor Code of the Russian Federation) | Not later than the day following the day of payment |
| financial aid | Day of payment (clause 1 clause 1 article 223 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service dated May 16, 2016 No. BS-4-11 / [email protected], dated 09.08.2016 No. GD-4-11/14507) | |
| Dividends | Not later than the day following the day of payment (if the payment is made by LLC). Not later than one month from the earliest of the following dates: the end of the relevant tax period, the date of payment of funds, the date of expiration of the contract (if it is a JSC) |
|
| Gifts in kind | Gift payment (transfer) day [email protected], dated March 28, 2016 No. BS-4-11/ [email protected]) | No later than the day following the date of issue of the gift |
The tax withholding date almost always coincides with the income payment date (clause 4, article 226 of the Tax Code of the Russian Federation), but there are exceptions. So, the date of withholding personal income tax:
Income in line 130 of the calculation is indicated in full, without reduction for personal income tax and deductions.
Income, for which all three dates on lines 100-120 are the same, are reflected in one block of lines 100-140. For example, along with the salary, you can show the bonus paid for the month, vacation and sick leave are always shown separately from the salary.
If the tax payment deadline is in the fourth quarter (for example, the September salary was paid in October or September 30), you do not need to show income in section 2 of the calculation for 9 months, even if it is reflected in section 1. Such income will be reflected in section 2 of the annual calculation ( letter of the Federal Tax Service of the Russian Federation dated July 21, 2017 No. BS-4-11 / [email protected]).
In the line "Submission period (code)" on the title page, the code of the period for which the calculation is submitted is entered. For half a year, this code is "31".
The organization has 15 employees.
For the first six months of 2018, salaries, bonuses, vacation pay and temporary disability benefits were accrued in the total amount: 4,503,837.85 rubles, deductions were provided - 43,200 rubles. Personal income tax from all payments is 579,883 rubles. All personal income tax is withheld and transferred to the budget, except for personal income tax in the amount of 90,064 rubles. from salary for June - 700,000.00 rubles, deduction - 7,200 rubles. In total, for the six months of 2018, personal income tax was withheld in the amount of 573,383 rubles. (579,883 rubles - 90,064 rubles + 83,564 rubles)
In the second quarter paid:
The bonus and salary for April are included in one block of lines: 100 - 140, since all three dates in lines 100, 110 and 120 are the same. The total amount is 1,000,000 rubles, the tax withheld from it is 129,064 rubles. (90,064 rubles + 39,000 rubles)
The salary for June is not included in section 2, since it is paid already in July 2018, which means it will be reflected in 6-personal income tax for 9 months.
Not shown in section 2 are vacation pay paid in June 2018. The deadline for transferring personal income tax for them is 07/02/2018.
The organization provided the calculation of 6-personal income tax for the six months of 2018 on 07/05/2018.
On line 090 f. 6-NDFL is indicated total amount tax, which is returned by the tax agent to taxpayers. The amount is shown cumulatively from the beginning of the year.
If a company in 2018 returns to an individual personal income tax, excessively withheld from last year's income, then this amount will be reflected on page 090 of section 1 of the calculation for the corresponding period of the current year.
This operation is not included in section 2 of the form. Refined calculation of 6-personal income tax for last year no need to submit.
In this case, the company must submit to the inspection the corrected information in the form 2-NDFL.
Personal income tax payable must be reduced by the amount of the refund. If the tax agent transferred the tax without taking into account this amount, then an overpaid amount of tax arises, which must be returned from the budget.
Letter of the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15 / [email protected]
Editor's note:
the situation with the tax refund arises, in particular, if the company provided the employee with a property deduction (letter of the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15 / [email protected]).
If an employee was provided with a property deduction in July 2018: they returned the tax withheld from the beginning of the year. At the same time, the calculation of 6-NDFL for the six months has already been submitted to the inspection. In this situation, it is not necessary to specify this form. The operation to return personal income tax will be reflected in the next reporting - for 9 months of 2018 in lines 030 and 090 of the calculation.
Line 070 does not need to be reduced by the amount of tax to be refunded on the basis of a notice of confirmation of the right to property tax deduction.
The date of receipt of income in the form of a one-time additional payment to annual leave is the day of its actual payment. The Federal Tax Service of the Russian Federation proposes to fill out section 2 of the 6-personal income tax as follows:
The certificate form 2-NDFL was approved by Order of the Federal Tax Service of the Russian Federation of October 30, 2015 No. ММВ-7-11 / [email protected] The income of individuals is reflected in the form in accordance with the codes that are given in the list approved by Order of the Federal Tax Service of the Russian Federation of September 10, 2015 No. ММВ-7-11 / [email protected] If any income is not named in the list, then it is included in 2-personal income tax under the code 4800 "Other income".
So, if a company pays an employee a one-time supplement for annual leave, then in the form of 2-NDFL this amount is reflected with the code 4800.
Letter of the Federal Tax Service of the Russian Federation of August 16, 2017 No. ЗН-4-11/ [email protected]
Editor's note:
if the vacation supplement was paid on June 15, then lines 100 and 110 will reflect the date 06/15/2018, line 120 - 06/18/2018.
By general rules in line 80 of section 1 of the calculation, the cumulative total reflects the amount of tax not withheld on reporting date from in-kind income received by an individual in the form of a benefit in the absence of cash payments.
When a citizen receives such income, the calculated amount of personal income tax is withheld by the tax agent at the expense of any cash income. In this case, you can keep no more than half of the amount paid.
If it is impossible to withhold the calculated amount of tax during the year, then by March 1 of the next year it is necessary to inform the individual and the tax authorities about this and the amount of unwithheld personal income tax in writing.
Example. The employee received income in kind on May 17, 2018, the tax was withheld at the next payment on May 31, 2018.
This operation was reflected in the calculation form for the half year of 2018:
1) in section 1:
2) in section 2:
Letter of the Federal Tax Service of the Russian Federation dated May 22, 2017 No. BS-4-11/9569
QUESTION:
How to reflect on line 120 of section 2 of the calculation of 6-personal income tax the amount of vacation pay that was accrued and paid in February, and the personal income tax was transferred partially in February, partially in March?
ANSWER:
According to the clarifications of the Federal Tax Service of the Russian Federation, if an operation begins in one reporting period and ends in another, then this operation is reflected in the completion period. In this case, the operation is considered completed in the period in which the deadline for tax transfer comes in accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation (letter dated 04/05/2017 No. BS-4-11 / [email protected]).
It is necessary to transfer the amount of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.
For income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, it is necessary to transfer no later than the last day of the month in which such payments were made (clause 6 of article 226 of the Tax Code of the Russian Federation).
Therefore, the fact of transferring the tax withheld from vacation pay in installments will not affect the completion of the calculation of 6-NDFL for the 1st quarter of 2018:
When paying temporary disability benefits to an employee (including allowance for caring for 1 sick child) and vacation tax agents are required to transfer personal income tax amounts no later than the last day of the month in which the money was transferred.
At the same time, the Tax Code of the Russian Federation establishes that if the tax payment deadline falls on a weekend or holiday, it is transferred to the next business day following it.
Example. The employee was paid sick leave on 12/09/2017. At the same time, the deadline for transferring tax from the specified payment occurs in a different submission period, namely 01/09/2018. In this case, regardless of the date of direct transfer of personal income tax to the budget, this operation is reflected in lines 020, 040, 070 of section 1 of the calculation of 6-personal income tax for 2017.
In section 2 of the 6-NDFL form for the first quarter of 2018, the operation in question is reflected as follows:
Letter of the Federal Tax Service of the Russian Federation of March 13, 2017 No. BS-4-11 / [email protected]
ANSWER: The monthly premium is integral part wages and paid in accordance with employment contract and the system of remuneration adopted in the organization. It is reflected in the same way as wages. The date of actual receipt of the bonus for production results, taking into account paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, the last day of the month for which the income is accrued to the taxpayer is recognized. Therefore, the date of actual receipt of the award in this situation is August 31, 2017.
If a company performs an operation in one period (premium for August), and completes it in another (payment of a premium in October), it is reflected in the form of 6-NDFL for the period in which it is completed. The operation is considered completed in the period in which the deadline for transferring the tax in accordance with paragraph 6 of Art. 226 of the Code.
Calculation according to the form 6-NDFL, approved by the Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11 / [email protected], is compiled on an accrual basis for the first quarter, half a year, 9 months and a year. In section 2 of the calculation for the corresponding reporting period those transactions that were made in the last 3 months of this period are reflected. Since the operation of transferring the premium for August was completed in October, it is reflected in the form 6-NDFL for 2017.
Thus, since the employee’s income in the form of a bonus for production results based on the results of work for August 2017 was accrued on the basis of the order on September 29, and paid on October 2, 2017, this operation is reflected in 6-personal income tax for 9 months of 2017 in lines 020 , 040, 060. And in line 070, this operation is reflected in the calculation for 2017.
At the same time, in section 2, this operation is reflected in the calculation in the form 6-NDFL for 2017 as follows:
On line 100, 08/31/2017 is indicated;
. on line 110 - the date of payment of the bonus (02.10.2017);
On line 120 - the date of transfer of personal income tax (03.10.2017);
On lines 130, 140 - the corresponding total indicators.
Similar explanations are given in the letter of the Federal Tax Service of the Russian Federation of September 14, 2017 No. BS-4-11/18391.
The answer was prepared by the legal consulting service of RUNA
The date of actual receipt of vacation pay for personal income tax purposes is the day of their direct payment. Tax on the indicated amounts is paid on the last day of the month in which the money was issued.
In the situation under consideration, the company recalculated vacation pay in connection with bonuses to employees. For some of them, the issuance of vacation pay and their recalculation fall on different reporting periods. How to fill out 6-personal income tax in this case.
Fiscals noted that the procedure for filling out 6-personal income tax when recalculating these payments depends on whether the amount has decreased or, conversely, increased.
In the first case, you will have to submit to the IFTS an adjusted personal income tax report for the period in which the payments were accrued. In section 1 of this form, the final values \u200b\u200bshould be written, taking into account the reduced amount of vacation pay.
If, as a result of the recalculation, the company paid additional vacation pay to the employee, the “clarification” does not need to be submitted. In this case, in section 1 of the 6-NDFL form of the reporting period in which the surcharge was issued, the total amounts are indicated, taking into account the vacation pay surcharge.
| Situation | Solution |
Until January 15, the employee works in a subdivision of the organization registered in the territory belonging to OKTMO1. Since January 16, he has been working in the OP with OKTMO2, at the end of the month the salary for the month is calculated. Should each separate subdivision separately pay personal income tax and submit reports? | Personal income tax must be transferred to the budgets both at the place of subdivision with OKTMO1 and OKTMO2, taking into account the actual income received from the corresponding EP. Accordingly, the company must submit two 6-personal income tax calculations to the IFTS: - at the location of the unit with OKTMO1; - at the location of the unit with OKTMO2 |
| In January, an employee works in a subdivision with OKTMO1. In the same month, he applies for leave from 02/01/2017 to 02/15/2017. The money is issued by the OP with OKTMO1 on 01/31/2017. Then, from February 1, 2017, the employee is transferred to a unit with OKTMO2. When filling out the form 6-NDFL, which OKTMO include the amount of vacation pay and personal income tax? | Since vacation pay is paid by a division with OKTMO1, this operation is reflected in the form 6-NDFL submitted by the OP with OKTMO1 |
In January, the employee is on the staff of the OP with OKTMO1. Then, from 02/01/2017, he is transferred to a unit with OKTMO2. In February, the unreceived salary in the subdivision with OKTMO1 is accrued. The surcharge is issued by a subdivision with OKTMO1. When filling out 6-personal income tax, to which OKTMO and to which month should the amount of the surcharge and the corresponding amount of personal income tax be attributed? How to fill out the 6-NDFL form if you change the conditions of the example so that the specified surcharge is issued by a unit with OKTMO2? | If a unit with OKTMO1 pays an employee a salary (sick leave or vacation pay) additionally accrued for the time of work in it, then this operation is reflected in the form 6-NDFL, which this unit submits. If this money is paid by a division with OKTMO2, then the operation is reflected in its calculation of 6-NDFL. At the same time, the amounts of remuneration accrued to the employee are reflected in the month for which they were accrued, and benefits and vacation pay - in the month in which they were directly issued. |
| In January, the employee works in a division with OKTMO1, from 02/01/2017 - in a division with OKTMO2. In January, the employee goes on vacation. Since 01/01/2017, the company has been indexing salaries. The payment is made during the period of work in the EP with OKTMO2 through the cash desk of the same unit. How to reflect in the reporting the indexation for the period of work in the territories belonging to OKTMO1 and OKTMO2? | Since the employee is paid wage indexation amounts by a separate subdivision with OKTMO2, this operation is reflected in his personal income tax reporting |
Letter of the Federal Tax Service of the Russian Federation of February 14, 2018 No. GD-4-11 / [email protected]
The department clarified that in this case there are features of filling out the title page of the personal income tax report:
Norms of the Tax Code of the Russian Federation that were violated | Violations | How to fill out and submit 6-personal income tax to the Federal Tax Service |
| Art. 226, 226.1, 230 | The amount of accrued income on line 020 of section 1 of the calculation of 6-NDFL is less than the sum of the lines "Total amount of income" of certificates in the form 2-NDFL. | The amount of accrued income (line 020) at the corresponding rate (line 010) must correspond to the sum of lines "Total amount of income" at the corresponding tax rate of certificates 2-NDFL with attribute 1 submitted for all taxpayers by this tax agent, and lines 020 at the corresponding tax rate (line 010) of Annexes No. 2 to the VAT submitted for all taxpayers by this tax agent (the ratio is applied to Form 6-NDFL for the year) (letter of the Federal Tax Service of the Russian Federation dated 10.03.2016 No. BS-4-11 / [email protected]) |
| Art. 226, 226.1, 230 | Line 025 of section 1 of form 6-NDFL at the corresponding rate (line 010) does not correspond to the amount of income in the form of dividends (according to income code 1010) of certificates of form 2-NDFL with sign 1 submitted for all taxpayers | The amount of accrued dividends (line 025) must correspond to the amount of dividends (according to income code 1010) of certificates 2-NDFL with attribute 1, submitted for all taxpayers by this tax agent, and dividends (according to income code 1010) of Annexes No. 2 to the DNP, submitted for all taxpayers by this tax agent (the ratio is applied to form 6-NDFL for the year) (letter of the Federal Tax Service of the Russian Federation dated March 10, 2016 No. BS-4-11 / [email protected]) |
| Art. 226, 226.1, 230 | The amount of calculated tax on line 040 of section 1 of the calculation of 6-NDFL is less than the sum of the lines "Amount of tax calculated" of certificates 2-NDFL for 2016 | The amount of tax calculated (line 040) at the corresponding tax rate (line 010) must correspond to the sum of the lines "Tax amount calculated" at the corresponding tax rate of certificates 2-NDFL with attribute 1 submitted for all taxpayers by this tax agent, and lines 030 at the corresponding rate tax (line 010) of Annexes No. 2 to the VAT submitted for all taxpayers by this tax agent (the ratio is applied to form 6-NDFL for the year) (letter of the Federal Tax Service of the Russian Federation dated 10.03.2016 No. BS-4-11 / [email protected]) |
| paragraph 3 of Art. 24, Art. 225, 226 | According to line 050 of section 1 of form 6-NDFL, the amount of fixed advance payments exceeds the amount of calculated tax | The amount of fixed advance payments on line 050 of section 1 of form 6-NDFL should not exceed the amount of tax calculated by the taxpayer (letter of the Federal Tax Service of the Russian Federation dated 10.03.2016 No. BS-4-11 / [email protected]) |
| Art. 226, 226.1, 230 | Overstatement (understatement) of the number of individuals (line 060 of section 1 of form 6-NDFL) who received income (inconsistency with the number of certificates 2-NDFL) | The value of line 060 (the number of individuals who received income) must correspond to the total number of 2-NDFL certificates with sign 1 and annexes No. 2 to the DNP submitted for all taxpayers by this tax agent (the ratio is applied to the 6-NDFL form for the year) (letter of the Federal Tax Service of the Russian Federation dated 10.03.2016 No. BS-4-11/ [email protected]) |
| paragraph 2 of Art. 230 | Section 1 of the 6-personal income tax form is filled out on a non-cumulative basis | Section 1 of the 6-NDFL form is filled out on an accrual basis for the first quarter, half a year, 9 months and a year (clause 3.1 of section III Order filling and submission of 6-personal income tax, approved. Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11/ [email protected]) |
| paragraph 2 of Art. 230, Art. 217 | Line 020 of section 1 of form 6-NDFL indicates income that is completely exempt from personal income tax | Form 6-NDFL does not reflect income not subject to personal income tax (letter of the Federal Tax Service of the Russian Federation of 08/01/2016 No. BS-4-11 / [email protected]) |
| Art. 223 | Line 070 of section 1 of form 6-NDFL reflects the amount of tax that will be withheld only in the next reporting period (for example, wages for March paid in April) | On line 070 of section 1 of form 6-NDFL, the total amount of tax withheld by the tax agent is indicated on an accrual basis from the beginning of the year. Since the withholding of the amount of tax from wages accrued for May, but paid in April, by the tax agent must be made in April directly upon payment of money, line 070 of section 1 of Form 6-NDFL for the 1st quarter of 2017 is not filled out (letter of the Federal Tax Service of the Russian Federation dated 01.08. 2016 No. BS-4-11/ [email protected] |
| pp. 1 p. 1 art. 223 | Income in the form of temporary disability benefits is reflected in section 1 of form 6-NDFL in the period for which the benefit was accrued | The date of actual receipt of benefits for temporary disability is the day of payment of income (clause 1 clause 1 article 223 of the Tax Code of the Russian Federation). The amount of the benefit is reflected in the period in which such income was paid (letter of the Federal Tax Service of the Russian Federation of 08/01/2016 No. BS-4-11 / [email protected] |
| paragraph 5 of Art. 226, paragraph 14 of Art. 226.1 | Line 080 of section 1 of form 6-NDFL indicates the amount of payroll tax that will be paid in the next reporting period (submission period), that is, when the deadline for withholding and transferring personal income tax has not come | Line 080 of Section 1 of Form 6-NDFL reflects the total amount of tax not withheld by the tax agent from income in kind and in the form of material benefits in the absence of payment of other income in cash. When reflecting on line 080 the amount of tax withheld in the next reporting period (submission period), the tax agent needs to submit a “clarification” for 6-NDFL for the corresponding period (letter of the Federal Tax Service of the Russian Federation of 08/01/2016 No. BS-4-11 / [email protected] |
| paragraph 5 of Art. 226 | Erroneous completion of line 080 of section 1 of form 6-NDFL in the form of the difference between the calculated and withheld tax | Line 080 of section 1 of form 6-NDFL reflects the total amount of tax not withheld by the tax agent from income in kind and in the form of material benefit in the absence of payment of other income in cash (letter of the Federal Tax Service of the Russian Federation of 08/01/2016 No. BS-4-11 / [email protected]) |
| Art. 126, paragraph 2 of Art. 230 | Completing section 2 of the 6-NDFL form on a cumulative basis | Section 2 of form 6-NDFL for the reporting period reflects those transactions that were made in the last three months of this period (letters of the Federal Tax Service of the Russian Federation dated February 25, 2016 No. BS-4-11 / 3058 and dated February 21, 2017 No. BS-4-11 / [email protected]) |
| paragraph 6 of Art. 226 | Lines 100, 110, 120 of section 2 of form 6-NDFL indicate the terms outside the reporting period | Section 2 of form 6-NDFL reflects those transactions that were made in the last three months of the reporting period. If a tax agent performs an operation in one reporting period and completes it in another, then the operation is reflected in the completion period. In this case, the operation is considered completed in the reporting period in which the deadline for transferring the tax comes in accordance with paragraph 6 of Art. 226 and paragraph 9 of Art. 226.1 of the Tax Code of the Russian Federation (letters of the Federal Tax Service of the Russian Federation dated February 25, 2016 No. BS-4-11 / 3058 and dated February 21, 2017 No. BS-4-11 / [email protected]) |
| paragraph 6 of Art. 226 | On line 120 of section 2 of form 6-NDFL, the terms for transferring personal income tax are incorrectly reflected (for example, the date of the actual tax transfer is indicated) | Line 120 of section 2 of form 6-NDFL is filled out taking into account the provisions of paragraph 6 of Art. 226 and paragraph 9 of Art. 226.1 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of the Russian Federation of February 25, 2016 No. BS-4-11 / 3058) |
| paragraph 2 of Art. 223 | On line 100 of section 2 of form 6-NDFL, when paying salaries, the date of transfer of funds is indicated | Line 100 of section 2 of form 6-NDFL is filled out taking into account the provisions of Art. 223 of the Tax Code of the Russian Federation. The date of actual receipt of remuneration is recognized as the last day of the month for which income was accrued in accordance with the employment contract (letter of the Federal Tax Service of the Russian Federation of February 25, 2016 No. BS-4-11 / 3058) |
| paragraph 2 of Art. 223 | On line 100 of section 2 of form 6-NDFL, when paying a bonus based on the results of work for the year, the last day of the month that the bonus order is dated | Line 100 of section 2 of form 6-NDFL is filled out taking into account the provisions of Art. 223 of the Tax Code of the Russian Federation. The date of actual receipt of the annual bonus is determined as the day of its payment (letter of the Federal Tax Service of the Russian Federation dated 06.10.2017 No. GD-4-11 / [email protected]) |
| Art. 231 | On line 140 of section 2 of form 6-NDFL, the amount of tax withheld is indicated taking into account the amount of personal income tax returned by the tax agent | Line 140 of section 2 of form 6-NDFL indicates the generalized amount of tax withheld on the date indicated in line 110. That is, the amount of personal income tax that is withheld is reflected (clauses 4.1, 4.2 of the Procedure for filling out and submitting 6-personal income tax, approved by Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11 / [email protected]) |
| paragraph 2 of Art. 230 | Duplication in section 2 of the 6-NDFL form of operations started in one reporting period and completed in another | Section 2 of the 6-NDFL form for the corresponding reporting period reflects those transactions that were made in the last three months of this period. If a tax agent performs an operation in one reporting period and completes it in another, then the payment is reflected in the completion period (letters of the Federal Tax Service of the Russian Federation dated February 25, 2016 No. BS-4-11 / 3058 and dated February 21, 2017 No. BS-4-11 / [email protected]) |
| pp. 2 p. 6 art. 226 | Inter-settlement payments are not allocated in a separate group ( wage, holiday pay, sick leave, etc.) | The block of lines 100-140 of section 2 of form 6-NDFL is filled in for each tax transfer deadline separately, if for different types of income that have the same date of their actual receipt, the tax transfer deadlines are different (Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7- eleven/ [email protected], item 4.2) |
| paragraph 2 of Art. 230 | When changing the location of the organization (separate subdivision), the provision of form 6-NDFL to the IFTS at the previous place of registration | After registration with the IFTS at the new address of the organization (OP), the tax agent submits to the new inspection: - calculation of 6-NDFL for the period of registration with the IFTS at the previous location, with the old OKTMO company (OP); - calculation of 6-NDFL for the period after registration with the new IFTS with OKTMO at the new location of the organization (OP). At the same time, the checkpoint assigned by the Federal Tax Service at the new address is indicated in the calculation (letter of the Federal Tax Service of the Russian Federation of December 27, 2016 No. BS-4-11 / [email protected]) |
| paragraph 2 of Art. 230 | Submission by tax agents of Form 6-NDFL on paper if the number of employees is 25 or more people | |
| paragraph 2 of Art. 230 | Submission by tax agents with an average headcount of more than 25 people of the 6-NDFL form for separate subdivisions on paper (if the number of a separate subdivision is less than 25 people). | If the number of individuals who received income from a tax agent is more than 25 people, it is necessary to submit form 6-NDFL to the IFTS in electronic form by TCS |
| paragraph 2 of Art. 230 | Organizations that have separate divisions and operate within the same municipality, represent one calculation of 6-personal income tax | The calculation for 6-NDFL is filled in by the tax agent separately for each separate subdivision (OP) registered, including those cases where the OP is located in the same municipality. When filling out the OP on the line “KPP”, the checkpoint is indicated at the place of registration of the organization at the location of its separate subdivision (clause 2.2 of section II of the Procedure for filling out 6-NDFL, approved by Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11 / [email protected] |
| paragraph 2 of Art. 230 | Inaccurate information regarding the calculated amounts of personal income tax (overstated / underestimated) | If, after submission to the IFTS, an error is found regarding the understatement (overstatement) of the amount of calculated tax in the form 6-NDFL, an updated calculation should be submitted to the inspection (letter of the Federal Tax Service of the Russian Federation dated July 21, 2017 No. BS-4-11 / [email protected], question number 7) |
| paragraph 7 of Art. 226 | Errors when filling out the checkpoint and OKTMO. Differences in OKTMO codes in the calculations and payment of personal income tax, resulting in the appearance of unreasonable overpayments and arrears | If, when filling out the 6-NDFL form, an error was made when filling out the checkpoint or OKTMO, then when it is found, two calculations must be submitted to the inspection: - updated calculation to the previously presented one with indication of the relevant checkpoints or OKTMO and zero indicators for all sections of the calculation; - initial calculation indicating the correct checkpoint or OKTMO. (letter of the Federal Tax Service of the Russian Federation dated 12.08.2016 No. GD-4-11 / [email protected]) |
| paragraph 2 of Art. 230 | Late submission of Form 6-NDFL | Form 6-NDFL for the 1st quarter, half a year, 9 months is submitted to the IFTS no later than the last day of the month following the quarter, for the year - no later than April 1 of the year following the expired tax period |
Letter of the Federal Tax Service of the Russian Federation dated November 1, 2017 No. GD-4-11 / [email protected]
In response to this appeal, the tax authorities reported the following.
According to Art. 84 of the Tax Code of the Russian Federation, during the reorganization, the company is deregistered with the Federal Tax Service when it stops working. The date of making an entry in the Unified State Register of Legal Entities will be the day the company is deregistered.
If the founder liquidates or reorganizes his company, the last tax period for it is the period from the beginning of the year until the day when the termination of the company is registered with state bodies. The company provides the calculation in the form 6-NDFL for the same period.
According to Art. 230 of the Tax Code of the Russian Federation, tax agents must submit 6-NDFL to their tax calculation. The successor does not file such a settlement for the reorganized company. However, if the company that is being reorganized has not fulfilled its obligations, then the successors must provide all the necessary documents to the state bodies. If there are several "heirs", then their duties are distributed based on the deed of transfer or separation balance sheet.
Letter No. 13-11 of the Federal Tax Service for Moscow dated January 10, 2018 / [email protected]
You will have to clarify the calculation if you forgot to indicate any information in it or errors were found (in the amounts of income, deductions, tax or personal data, etc.).
Also, the “clarification” is submitted when recalculating personal income tax for the past year (letter of the Federal Tax Service of the Russian Federation dated September 21, 2016 No. BS-4-11 / [email protected]).
The Tax Code of the Russian Federation does not determine the deadlines for submitting an updated calculation. However, it is better to send it to the inspection before the tax authorities find an inaccuracy. Then you can not be afraid of a fine of 500 rubles.
The line "Adjustment number" indicates "001" if the calculation is corrected for the first time, "002" - when submitting the second "clarification" and so on. In the lines where errors are found, the correct data is indicated, in the remaining lines - the same data as in the primary reporting.
The checkpoint or OKTMO is incorrectly indicated in the calculation. In this case, you also need to pass the "clarification". At the same time, two calculations are submitted to the inspection (letter of the Federal Tax Service of the Russian Federation of August 12, 2016 No. GD-4-11 / 14772):
If the calculation with the correct checkpoint or OKTMO is submitted late, the fine under clause 1.2 of Art. 126 of the Tax Code of the Russian Federation (for violation of the reporting deadline) does not apply.
For a reliable formation of the state of settlements with the budget, in case of changes in the KRSB data after the submission of updated calculations, you can apply for clarification of the erroneously filled details of settlement documents.
Editor's note:
in connection with the transfer of personal income tax administration by interregional (interdistrict) inspectorates for the largest taxpayers to territorial tax authorities The Federal Tax Service of the Russian Federation reported the following.
From the reporting for 2016, the largest taxpayers with an OP must submit 6-NDFL and 2-NDFL to the territorial tax authorities. Moreover, if the “clarifications” for personal income tax for past periods are handed over after 01/01/2017, then they should also be sent to ordinary inspections (letter of the Federal Tax Service of the Russian Federation dated 12/19/2016 No. BS-4-11 / [email protected]).
The penalty for failure to submit the form is 1,000 rubles for each full or incomplete month from the day set for its submission (clause 1.2, article 126 of the Tax Code of the Russian Federation).
If the settlement is not submitted within 10 days after the deadline, then bank accounts can be blocked (clause 3.2 of article 76 of the Tax Code of the Russian Federation).
The penalty for errors in the calculation will be 500 rubles. If you correct the error yourself, there will be no fine if you submit an updated calculation before it became known that the inspectors found inaccurate information (Article 126.1 of the Tax Code of the Russian Federation).
The penalty for non-compliance with the form of submission of the calculation (paper instead of electronic form) is 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).
Also besides tax liability the organization is subject to administrative responsibility on the official.
The penalty for failure to submit the calculation on time for the employee of the organization responsible for its submission is from 300 to 500 rubles (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Editor's note:
if the organization has a chief accountant, job description whose timely submission of reports is indicated, then they must be attracted (Resolution of the Supreme Court of the Russian Federation dated 09.03.2017 No. 78-AD17-8).
6 personal income tax on an accrual basis or not is a question that has a completely unambiguous answer, but in order not to get confused in the filling form, you should clearly follow all the instructions and recommendations.
Now, after changes and amendments to the Tax Code were made not so long ago, many accountants and business leaders are wondering how to fill out Form 6 of the personal income tax correctly, what and where to include, and how to properly draw up this documentation.
This is due not only to the fact that for false information or its absence at all, you will have to write explanatory note, but also with the fact that for each erroneously completed form you will have to pay a fine of 500 rubles. So, in order to save money, time and nerves, it is better to follow all the requirements, which we will discuss in detail below.
Basic filling rules
If we highlight the basic rules for filling out this form in relation to generalized indicators, then the following points can be distinguished:
Example of completing Section 2
Generalized indicators
“Generalized indicators” is the name of Section 1. This phrase essentially reflects the essence of this form.
The indicators of Section 1 are generalized for the entire reporting period (from the beginning of the calendar year), as well as for the whole enterprise. That is, the amount of income paid and tax withheld is calculated in full from the beginning of the year and for all employees. If, for example, 3 of them are eligible for a tax deduction, then this amount minus in total. In the form of 6NDFL, it is not necessary to write out specifically for each employee who paid the tax and how much and how much the deduction was.
It is worth remembering that these rules apply exclusively to Section 1! In Section 2, figures are provided solely for the quarter for which the form is being submitted.
An example of filling out form 6 personal income tax with a cumulative total
Key requirements
The main requirements for filling out form 6 of the personal income tax in relation to generalized indicators:
Important nuances
Many accountants, based on normative documents, but at the same time, not quite understanding them correctly, they stop reporting form 6 of personal income tax, if, for example, the activity has not been carried out for some time. In fact, this is not correct and is prohibited by the NC!
If the employee’s salary was accrued for at least 1 month for the entire year, then this form will have to be submitted throughout the entire period of time (calendar year).
In this case, in Section 1, indicators will always be indicated, even if for 1 month worked by the employee, and already in Section 2, “0” will be put in all lines.
At the same time, it is worth recalling that in this case, “0” will be placed only in the amount column. Where the date should be indicated, no data is put at all.
It is also worth paying special attention to how the number of individuals from whom the tax was withheld is calculated. This is done according to several rules:
Example: the company has 10 staff positions, while 2 of them quit, but were rehired within a year; 4 more people left and 3 were hired new. In fact, 9 people are currently working and there is 1 vacancy. In the reporting, we indicate the number of people from whom taxes were withheld - 13 persons.
Practical Tips
Accountants who have been involved in documentation and reporting for more than one year have their own specific secrets that help not only optimize work and reduce the time spent on it, but also avoid unnecessary mistakes.
So:
Everyone knows that, according to the Law, an enterprise must submit an electronic version of reporting only if the number of employees in this organization exceeds 25 people. In other cases, you can, of course, limit yourself to providing an exclusively paper version, but it’s still worth considering.
Even experienced accountants now prefer to use electronic reporting programs and strongly advise beginners to do so.
This is easily explained - accounting programs today are arranged in such a way that many data are pulled up automatically, based on the initial parameters. As a result, this not only saves time spent on filling in lines that will automatically fit in the program, but also avoids unnecessary errors that can be made about calculations.
Even if, according to all regulatory indicators, an entrepreneur has the right not to submit a zero personal income tax reporting form 6, it is strongly recommended to submit it, or at least write an explanatory letter explaining the reasons for the lack of reporting (lack of activity, employees or any payments to them).
This will help protect yourself from unnecessary questions from the tax inspector. This will be especially appropriate if, for example, such a form was submitted last year, but not this year.
The work process of experienced accountants when compiling a report
Results
So, in conclusion, it is worth once again focusing on the answer to the main question, which, in fact, was discussed in detail in the article. On a cumulative basis, only Section 1 is filled out in form 6 of the personal income tax. This should be remembered and approached very carefully when filling out the reporting in order to avoid unnecessary checks and penalties.
