We analyzed the requests of our users on the new 6-NDFL report and found out: all questions are mainly related to filling out section II.
Kontur.Accounting expert Natalya Potapkina analyzes the controversial points in the 6-NDFL report and tells how the report is filled out in the service.
Let's start with how section 2 looks like in the 6-personal income tax form in Kontur.Accounting. After that, we will move on to the analysis of issues in this section.
We note right away: filling out section 1 is not difficult, and the data in it is indicated on an accrual basis. Problems appear only when filling in lines 070, 080, 090, since the data overlaps with section 2.
From the procedure for filling out the report, approved by Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11 / [email protected], it follows that the report is filled out on an accrual basis from the beginning of the year, including section 2. But the explanatory letters of the Federal Tax Service report that in section 2 you need to indicate data only for the last 3 months of the reporting period. When submitting a half-year report, this becomes important: in section 1 there will be data on a cumulative total from the beginning of the year, and in section 2 it will be necessary to display data only for 3 months: April, May, June.
About what you don't have to fill out
When filling out the report for the 1st quarter of 2016, it was not clear how to fill out section 2 if there were no payments during the last 3 months of the reporting period. The presence of this section was mandatory in the electronic format of the report, so you had to fill in lines with zero income and tax values and fictitious dates. Now the format has been changed, and section 2 is not mandatory. If there were no payments for three months, section 2 should be empty.
There is no clear understanding of how and when (by what date) payments should fall into section 2.
In Kontur.Accounting, when the calculation is automatically completed, the second section includes all payments accrued for 3 months, that is, those for which the date in line 100 falls within the last three months of the reporting period. The IFTS allows not to include in section 2 payments for which the date in line 110 is not included in these 3 months. For example, salary for June paid in July.
We believe that such filling, in which section 2 includes all payments accrued for 3 months, is simpler and more transparent. In this case, the data in section 2 coincides with the data in section 1 and with 2-personal income tax, and users do not have additional questions about filling out lines 070, 080, 090 in section 1. And since the filling procedure and format of the electronic report do not provide for any restrictions, such filling is also considered correct.
Therefore, for transparency and ease of filling out 6-personal income tax, we recommend that you first pay the salary for the last month of the reporting period, withhold and transfer personal income tax, and then submit the report. In Kontur.Accounting, all data in the report will be filled in automatically.
The filling order did not record the fact that if lines 100-140 for a specific payment fell into the second section of the report for one reporting period, they no longer need to be re-included in the report for the next reporting period. For example, if the salary for March, paid in April, has already been reflected in the second section of the report for the 1st quarter, then the same data should not be included in the half-year report. We asked the IFTS employees about this and received confirmation. There is no official clarification on this issue yet, but we hope to receive it before the start of the reporting period.
Difficulties arise with how to show the tax refund to the payer in the 6-NDFL report. What exactly is considered a return is also not clear. For example, is a negative tax amount resulting from a tax recalculation considered a refund? This situation may occur when granting deductions.
We have a conditional employee, his part-time salary is 5,000 rubles. He has a deduction for a child of 3,000 rubles, but in January the deduction was not issued. It was provided in February immediately for 2 months, and the overtax withheld was returned to the employee.
January: salary 5000 rubles, personal income tax = 650 rubles (no deduction provided)
February: salary 5000 rubles, personal income tax = (10000 - 6000) * 13% - 650 = -130 rubles (provided 2 deductions)
March: salary 5000 rubles, personal income tax = (15000 - 9000) * 13% - 520 = 260 rublesIt is not clear whether in this case a refund in the amount of 130 rubles should be filled in line 090 of section 1? Or in line 070 indicate 780 rubles (650 - 130 + 260) already taking into account the return? How in general in this case to fill in section 2?
At the moment, line 090 is not filled in Kontur.Accounting in the described case, the recalculation is taken into account in line 070.
When calculating tax on payments in the inter-settlement period (for example, from vacation pay), it is not clear how to take into account these deductions. They are provided as a whole for the month, and when calculating only vacation pay at the beginning of the month, it is not yet clear whether they can be provided. This can lead in some cases to problems in filling out 6-personal income tax.
On January 10, the employee was paid vacation pay in the amount of 10,000 rubles, they did not provide a deduction for a child of 3,000 rubles, they withheld personal income tax in the amount of 1,300 rubles (that is, 10,000 * 13%). At the end of the month, a salary of 1,000 rubles was accrued, the tax was calculated as a cumulative total, taking into account the deduction for the whole month
Personal income tax on total income = (11000 - 3000) * 13% = 1040 rubles.
The tax as a whole for the month turned out to be less than what was already paid from vacation pay. We reflect this in the reporting:
In section 1, the value in line 040 is equal to the value in line 070 = 1040 rubles.
In section 2:
Vacation lines:
line 130 - write 10000
line 140 - write 1300Pay lines:
line 130 - write 1000
line 140 - we write -260
However, in the form of negative values and recalculations are not provided. This situation was not visible in 2-personal income tax, since there is no monthly tax calculation, especially for individual payments. In 6-personal income tax, this situation arose, but it is not clear how to handle the "cons" correctly. So far, there has been no clarification from the FTS regarding this situation.
Therefore, when filling out a report in our service, we advise you to change the amount of vacation tax in section 2 so that the payroll tax is not negative. In our case, we need to change 1300 to 1040.
It is already known that the Federal Tax Service plans to optimize the completion of Form 6-NDFL. The Fund's specialists develop changes in the form itself, the procedure for filling it out, and make changes to the electronic format. The text of the amendments has not yet been published, until May 27, the department is waiting for proposals to improve the form.
We hope that after the changes, filling out the report will be simpler and more understandable, and disputes will be resolved. If you have any questions, write to us. Let's try to help!
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 should be submitted to tax authority must not later:
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 hold 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:
The 6NDFL report is required to be submitted by 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.
The 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 6-NDFL report is a form by which taxpayers report on personal income tax. In it, they must indicate information on the income of employees, calculated and withheld amounts of personal income tax for the reporting period. All employers are required to submit it every quarter.
The form of the report, the procedure for filling out 6-NDFL and its submission is determined by the order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11 / [email protected]. At the beginning of 2018, it was amended by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/ [email protected] which came into force on March 26, 2018.
A report that shows the calculation of the amount of personal income tax is submitted quarterly in electronic format if payments were made in the organization in favor of 25 people or more during the reporting quarter. If the organization reports for less than 25 people, then the form will be allowed to be submitted on paper. The amount of tax is filled in rubles, and the amount of income - in rubles and kopecks.
Starting with reporting for 2020, Form 6-NDFL must be submitted to in electronic format companies with more than 10 employees.
Form 6-NDFL is sent to the tax office no later than the last day of the month following the reporting quarter.
For the 4th quarter of 2019, report no later than 03/02/2020 (the postponement is due to the fact that March 1 fell on Sunday). More details are given in the table.
Penalties apply for non-compliance with the deadlines for submitting the report. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of article 126 of the Tax Code of the Russian Federation. The official responsible for failure to submit personal income tax returns on time will be fined from 300 to 500 rubles (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).
If the information in the 6-NDFL report is found to be unreliable, the organization will be fined 500 rubles (clause 1, article 126.1 of the Tax Code of the Russian Federation). Therefore, it is recommended that the chief accountant of each organization study thoroughly how to fill out 6-personal income tax.
Illegal submission of a 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).
In 2018, the successors of the reorganized companies were required to submit 6-personal income tax if the company itself did not do this before the end of the reorganization. In particular, the successor organization should:
In addition, there have been other changes in the way the form is filled out.
The largest taxpayers bring the checkpoint on the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.
Organizations that are tax agents that are not the largest taxpayers must indicate the value 214 instead of 212 in the variable “At the location (accounting) (code)”.
On the title page indicate the full details of the document confirming the authority of the representative.
In 2020, companies with separate subdivisions have the right to choose a tax office for reporting if the parent organization and separate subdivisions are located in different municipalities. They need to notify all the Federal Tax Service, in which they are registered, of their choice, by sending no later than the 1st tax period notification in the form approved by order of the Federal Tax Service dated December 6, 2019 No. ММВ-7-11/ [email protected]
Although the report has been in force for the fourth year, the registration of 6-NDFL still raises questions from employers and accountants. In addition, a number of changes have been made to it, which must be taken into account when filling out. Young accountants come into the profession who need instructions for dummies on how to fill out 6-personal income tax correctly: let's take a look at the steps.
The document consists of the following sections:
Below is an instruction for filling out the form 6-NDFL for 2019.
The corresponding fields indicate the TIN and KPP data of the organization submitting the report. If the report is submitted by a branch, then the checkpoint of the branch is indicated.
If 6-NDFL is surrendered for the first time in the reporting period, then zeros are reflected in the "Adjustment Number" field.
An adjustment involves changes to the information provided to the Federal Tax Service. Refinement of the calculation for the corresponding reporting period is indicated by the number of the adjustment. For example: 001, 002, 003 and so on.
The period for providing 6-NDFL is the quarter for which the employer reports:
Codes for organizations providing information at the stage of reorganization (liquidation) are indicated in Appendix. 1 order.
The tax period is the calendar year for which information is provided. The corresponding 4 digits are entered in the field.
The line contains the code of the tax office where reports are submitted. This is a four-digit code in which:
It is important to remember that reporting is sent to the inspection at the location of the organization or its separate subdivision. Individual entrepreneurs submit this report to the tax office at the place of residence or activity.
The code "At the location (accounting)" helps to determine which organization submits reports. Full list codes defined in app. 2 to order.
The most common for organizations:
IP also indicate special codes:
In the "Tax agent" field, a short (if any) or full name of the company is printed.
As required by the procedure for filling out the 6-NDFL report approved by the order of the Federal Tax Service of the Russian Federation, indicate the code of the MO in whose territory the organization or branch is located and registered. Sometimes citizens are paid cash(Salary and bonuses) both the parent organization and its division. In this case, two forms are filled out and submitted at once with different OKTMO codes.
Section 1 "Generalized indicators" is formed on an accrual basis from the beginning of the year and consists of information for each personal income tax rate, except for lines 060-090. The structure of section 1 is information:
1. For each bet separately:
2. Generalized information on all rates (reflected once in the section on the rate formed first):
Income tax rates for employees and persons performing work (providing services) under civil contracts: 13%, 15%, 30% and 35%. In 2020, the rates have not changed.
How to take into account the tax, will show an example of filling out 6-personal income tax for the 4th quarter of 2019, instructions are given in sections and lines.
The example considers the widely used personal income tax rate of 13%. Column 010 in 6-NDFL indicates the amount interest rate. In the case of calculating tax at different rates, for each rate, the data that relates only to the specified personal income tax rate will be generated. The total values of lines from 060 to 090 are indicated once on the first page; on the following sheets, zeros are put in these fields.
Line 020 (“Amount of accrued income”) indicates all taxable income of employees, calculated on an accrual basis from the beginning of the year - those that were actually received during the year. Not included in line 020 fully exempt personal income tax and incomes transferred to employees below the taxable limit, such as material assistance up to 4,000 rubles (for general reasons) or up to 50,000 rubles (for birth). The payment of dividends is reflected, among other things, in line 025.
In certain cases, material assistance is completely exempt from personal income tax (clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation), with some types of material assistance, personal income tax is withheld from a part. In a letter dated 08/01/2016 No. BS-4-11 / [email protected] The Federal Tax Service clarified that line 020 should not contain information on income not subject to personal income tax and referred to in Art. 217 of the Tax Code of the Russian Federation. Thus, completely tax-free financial assistance is not indicated in the form./div>
If taxpayers were granted tax deductions, then their amount is reflected in field 030. Deductions are tax-free amounts that reduce the base for calculating personal income tax. tax code includes the following tax deductions:
Line 030 is filled in in total for all deduction codes (Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected]) under which they were provided.
Line 040 (“Amount of calculated tax”) is calculated by multiplying line 010 (“Tax rate”) and the corresponding tax base of income (personal income tax base).
The tax base of income (for each rate) is determined as the difference between column 020 (“Amount of accrued income”) and column 030 (“Amount of tax deductions”).
Tax base of income (rate 13%) = 5,034,634.00 - 34,400.00 = 5,000,234.00 (personal income tax base 13%).
Line 040 (“Amount of calculated tax”) = 5,000,234 × 13% = 650,030 (personal income tax at a rate of 13%).
Tax on dividends is indicated in column 045 and is calculated in the same way.
This field is filled in if the organization employs foreigners on a patent basis. In this case, line 050 (“Fixed advance payment amount”) reflects the amounts of advances paid to foreigners. If, as the 6-NDFL filling pattern shows, there is no data to fill in line 050, zero is indicated.
The field indicates the total number of individuals to whom the organization made payments of taxable income in the reporting period.
Line 040 - calculated tax, i.e. the value of this line shows the amount of tax that must be transferred for the period (1st quarter, 1st half of the year, 9 months, year).
Line 070 - tax withheld, displays data on the transferred tax amounts only for the current period. This line should not contain data for past or future payments.
You can verify the data on page 040 by payment orders on payment of personal income tax, comparing fields 106 (“TP” - payments of the current year) and 107 (“MS indicates the serial number of the month”) with the value of line 040.
For the 4th quarter of 2019, as in other periods, the value of line 040 should correspond to the amounts calculated (calculated) and transferred to the budget for this period. Please note that not in this period, but for it. Line 070 is checked in the same way as page 040, taking into account the fact that all transfers (tax payment) must be made in the quarter (other period) for which we report. That is, the information is compared according to the reporting period of the paid personal income tax in the reporting period. You can check the correctness of the values of lines 040 and 070 by determining the amount of payments for the last reporting month made in the next following the reporting one.
The value of line 070 ("withheld") does not always match the data of line 040 ("calculated"). This happens when some tax amounts were accrued earlier and withheld from employees later.
In column 080, they enter the amounts of personal income tax that could not be withheld for any reason.
Line 090 reflects the amount of tax that was erroneously withheld and returned to the employee. If there were no such cases, put zero.
This section of the 6-NDFL report contains only information for the reporting quarter, and not for the period from the beginning of the year. It indicates the dates of payment of income to employees, the last dates for the transfer of personal income tax and amounts that correspond to income and tax.
Arrange the dates of transfers to employees in chronological order.
Column 100 reflects the day on which the employee received income, even if the transfer was listed, for each quarter of the year. Sum the information for one day if they have the same tax transfer dates. If employee benefits are different types, which have differences in the date of tax transfer, information on such income should be indicated separately.
Please note that the date and month you need to specify depends on the nature of the payments.
The date that the employee receives income depends on the specific type of payment. So, the salary becomes the income of a citizen on the last working day of the month for which it is transferred. It is allowed to indicate the last number in this line, for example, November 2019, although employees received their salary for November only in December. But vacation pay and sick leave are recognized as income of citizens exactly on the day they are received. As for material assistance, when transferring in cash, the date of receipt of income is the day of payment (transfer to a bank account or issuance from the cash desk). If financial assistance is in kind, then line 100 must indicate the date of transfer of income.
Personal income tax with salary is transferred no later than the next day after the payment of income to employees. But the tax on vacation pay, sick leave is not allowed to be paid immediately. The main thing is to be in time before the end of the month in which they were paid to employees (Article 226 of the Tax Code of the Russian Federation).
For vacation pay, the following dates are allowed, reflected in section 2 of the calculation of 6-NDFL:
Field 130 indicates the amount received by the employee or employees (in the case of a list payment) on a certain date (filled in column 100 on the left) before the tax was withheld.
The employee's income date for the month must match the amount, unless it includes fully tax-free income. In such cases, there are clarifications of the official position of the following departments:
Recall about financial assistance: if there was data about it in line 020, then it should be taken into account here too (provided that it was issued in this quarter).
Column 140 should reflect the amount of personal income tax withheld on the date indicated in column 110.
If the taxable base decreased by the amount of tax deductions, the amount of tax is reflected taking into account deductions, i.e., the amount of personal income tax on page 140 must correspond to that paid to the budget. We remind you that the amounts of tax deductions are indicated on an accrual basis in section 1.
When submitting a report, make sure that all cells in it are filled out. Cells without values are dashed.
This rule also applies to the title page. Even in the longest line containing the name of the organization, all remaining spaces are filled with dashes - as shown by the sample filling out form 6-NDFL for KND 1151099.
The obligation to submit to the tax authority at the place of its registration the calculation in the form 6-NDFL arises if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If during the year income is not accrued or paid to employees, it is not necessary to provide a report. The Federal Tax Service informed about this in a letter dated March 23, 2016 No. BS-4-11/4901.
If during 2019 there was at least one payment in favor of an individual, having the nature of wages, sick leave, material assistance, remuneration for services rendered (work performed) as part of the implementation of a civil contract, then a report is drawn up. Since the form is filled out on an accrual basis, in the future, the indicators from the first, second and third quarters will be saved in the future in a cumulative manner. Therefore, zero 6-personal income tax does not exist in principle, the report will still contain information on at least one payment.
If last year the organization was a tax agent, and for some reason this year it stopped paying income to employees, there is no need to submit a report to the tax authority. Although the company is not obliged to explain to the tax authorities what is the reason for the loss of status tax agent, for complacency, it is recommended to send a letter to the IFTS about not providing 6-personal income tax in any form.
It is possible to fill out a declaration in online services on the websites of accounting software developers - My business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require small fee(up to 1000 rubles).
6-NDFL is filled in on an accrual basis from the beginning of the year - such a requirement is mandatory for reporting companies. But not the entire report is filled in this way. Which lines are filled with a cumulative total and how not to make a mistake when fulfilling this mandatory reporting condition, we will tell in our material.
The calculation in the form of 6-NDFL has already become familiar, but still, when filling it out, doubts may arise, including the search for an answer to the question: is 6-NDFL filled in on an accrual basis or not?
The answer is contained in the order of the Federal Tax Service of Russia dated October 14, 2015 No. MMV-7-11 / [email protected], describing the algorithm for filling out 6-NDFL and establishing the basic requirements for its design.
In the said order, the answer is contained both explicitly and in a veiled form. For example:
As a result, the 6-NDFL report can be attributed to an extensive group of tax and accounting reports, the indicators of which are formed on an accrual basis. These reports include income tax returns, balance sheet and etc.
But are all the lines of the 6-NDFL report filled in on an accrual basis? We will talk about this in the following sections.
Lines 6-NDFL, in which indicators accumulate values from period to period during the calendar year, are located in the 1st section of the report and reflect:
This is where the list of “increasing” lines in 6-personal income tax ends - all the sum lines of the 2nd section of the personal income tax report are nothing more than a quarterly calendar and sum itemization of income and personal income tax. The coverage of the indicators of the 2nd section is limited to three months of the reporting period, and there is no question of the growing nature of their formation.
To concentrate reporting indicators on income and personal income tax, the tax agent needs:
For details of maintaining the main document that helps to form 6-personal income tax without errors, see the material "Sample of filling in the tax register for 6-personal income tax" .
Let's take an example of how to fill in the "increasing" lines of the 1st section of the 6-NDFL report.
Example
Personalized personal income tax accounting as of 06/30/2019 ( organized LLC"Forsage" in special registers) contains information for the six months:
Total paid income for the half year amounted to 21,938,000 rubles. (21,860,000 rubles + 60,000 rubles + 18,000 rubles).
In addition, the following data is required to generate the report:
The 6-personal income tax for the six months reflects:
Lines 070 and 080 also belong to the category of "increasing" in the 6-NDFL report. For the considered example, their filling must be done taking into account the following:
The material will tell you more about the nuances of forming line 070 "The procedure for filling out line 070 of form 6-NDFL" .
The 6-NDFL report is combined: some of its lines are filled in with a cumulative total, and the rest of the data is given only for the last 3 months without reference to the total.
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 draw up this documentation correctly.
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.
If we highlight the basic rules for filling out this form in relation to generalized indicators, then the following points can be distinguished:
“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 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.
The main requirements for filling out form 6 of the personal income tax in relation to generalized indicators:
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 hand over this form will be necessary 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.
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.
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, for 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.
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 reports in order to avoid unnecessary checks and penalties.
