The 6-NDFL report is a form by which taxpayers report on income tax individuals. 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 from the reporting for 2020, Form 6-NDFL must be submitted electronically to those 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 2020, report no later than 03/02/2019 (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 2020.
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 (salaries and bonuses) both by 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 2020, 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. The tax code provides for 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 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 line 040 on payment orders for the payment of personal income tax by 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 2020, as in other periods, the value of line 040 must 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 2020, 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 financial 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.
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 line 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 a calculation in the form of 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 2020 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 the loss of the status of a tax agent is connected with, for complacency, it is recommended to send a letter to the Federal Tax Service Inspectorate of non-provision of 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).
The novelty of this year was another declaration on income tax. Report form 6-NDFL instructions for filling out were approved by order of the Federal Tax Service. It must be submitted by all business entities that are considered agents for personal income tax in relation to the amounts of income of individuals. This report is quarterly and reflects information on income paid to employees and personal income tax withheld from them in total amounts, broken down by payment days.
It is necessary to submit such a report to all tax agents in relation to the amounts of income of people, taking into account the 6-NDFL instructions for filling out. This category is defined in legislative level norms of the Tax Code of the Russian Federation.
This includes not only organizations and entrepreneurs-employers, but also entities that have civil contracts with individuals, firms that are a source of income for people on transactions with securities and other financial market instruments.
At the same time, companies can be both of Russian origin and representative offices of foreign companies operating in the country.
Introduce this form should also notaries and lawyers practicing, if as a result of their relationship a person receives income.
A tax agent is also recognized as an individual acting as an employer in relation to another individual. It must also file a 6-personal income tax report.
6-NDFL instruction for filling out establishes that there is no need to submit an empty report if:
This position is expressed in several letters of the Federal Tax Service.
Nonetheless, tax service still makes them submit an empty report to enterprises that do not have employees, but have a director. Such a requirement is usually motivated by the fact that the director is an employee in any case, and therefore the report is required to be submitted. However, if no payments were made to him during this period, then you still do not need to submit an empty 6-personal income tax.
If, nevertheless, such a need has come, then here is the 6-personal income tax instruction for filling out an empty report:
The law establishes that the report must be submitted at the end of the 1st quarter, 1st half of the year, 9 months and at the end of the year. 6-personal income tax terms of delivery in 2017 will not change.
The report must be submitted no later than the last day of the month following the reporting period. Annual returns must be submitted no later than April 1st.
Attention! Deadlines will be delayed if the due date falls on a weekend or holiday.
If the company employs less than 25 people, then it is allowed to submit a declaration on paper. Otherwise, the report is submitted electronically via the Internet using specialized programs and services.
6-NDFL instructions for filling out assumes compliance with certain rules when creating a report:
Download a sample of filling out the form 6-NDFL:
Consider a 6-personal income tax example of filling.
At the top of the sheet, you need to write down the TIN and KPP codes. If the report is filled out for an entrepreneur, then the checkpoint field for him is not filled out - it must be completely crossed out. Also, the serial number of the sheet in the pack is affixed next to it, usually it is “001”.
Further after the name there is a field with the number of the corrective report. When a document is submitted for the first time, “000” is written there, otherwise, the serial number of the correction.
In the "Submission period" field, you must specify the code corresponding to the reporting period. 6-NDFL instruction for filling out defines the main values:
In the field of the tax authority, you must enter the four-digit code of the IFTS, where you submit reports. The next field contains the number of the year for which the report is generated.
Then, the full name of the company without abbreviations, or full name, is entered in a large field. individual entrepreneur. In the latter case, each part of personal data must be entered on a new line. All empty cells are crossed out.
Next, the OKTMO code is indicated, as well as the telephone number for communication. In the following columns, you need to determine how many pages the report is drawn up on, and how many sheets are occupied by the attached documents.
At the bottom of the sheet, information is entered in the right column. If the report is submitted personally by the tax agent, then the empty field is completely crossed out. If his representative - personal data, signature and date of registration are worn there.
Attention! If the report is filled out by an entrepreneur, then we put dashes in the full name field, since this information was entered above.
Important! This section should contain all data from the beginning of the year to the end of the reporting period on an accrual basis.
This includes the total amounts of accrued income for all employees, as well as calculated and withheld tax from the beginning of the year at the specified rate.
If a taxpayer made deductions for several periods at once personal income tax rates, then for each of them it is necessary to fill out its own section No. 1.
Important! If additional sheets are drawn up, then lines 060-090 with totals are put down only on the main one, and on all the rest they must be left empty.
The lines of section No. 1 are filled in as follows:
Important! This section is filled with information only for the current reporting period.
This section contains information about dates:
In addition, the total amount of income received and personal income tax withheld is recorded here.
Section lines are filled in as follows:
Attention! If several types of income were received on the same date, for which their transfer terms differ, then columns 110-140 must be drawn up for each individual period.
Important! One of important nuances reflection of income are the actual terms of accrual and payment. So, if income was accrued in one reporting period (for example, in March), and paid in another (April), then it must be shown in the report for the 1st quarter in section No. 1, but in section No. 2 it will be reflected only in the half-year report.
At the end of the sheet, the responsible person signs.
Penalty for not reporting on 6-personal income taxAs well as for failure to submit any report, for tax agents who violated the procedure for filling out 6-NDFL and did not submit a declaration to the IFTS, there is a liability defined by tax legislation.
For this offense there is a fine in the amount of 1000 rubles for each month of delay from the established periods for submitting the report. In this case, even an incomplete month is taken into account.
Do not forget that violation of the report submission form may also result in punishment. The agent faces a fine calculated in the amount of 200 rubles for each report not submitted in the form.
The Tax Code of the Russian Federation also determines the degree of responsibility of the tax agent for providing false information in the report. The fine in this case will be 500 rubles for each document in which an error or inaccuracy is made.
If a tax agent independently finds these errors and corrects them in the report until the inspector finds them, then he is released from this responsibility.
Important! In addition, the IFTS is given the right to suspend operations on the current account of a tax agent if he has not filed it within 10 days from the date of transfer of the declaration.
Publication date: 06/30/2016 08:37 (archived)
In this regard, all persons recognized in accordance with Article tax code of the Russian Federation, including with paragraph 2 of Article 226.1 of the Tax Code of the Russian Federation, tax agents, starting from January 1, 2016, are required to quarterly submit to tax authorities at the place of its registration, calculation in the form 6-NDFL.
If the organization makes payments to individuals only in the second quarter, then the calculation in the form of 6-NDFL is submitted by the tax agent to the tax authority for six months, nine months and a year of the corresponding tax period. In the absence of payments in the third and fourth quarters, the tax agent fills out only section 1 of the calculation in the form 6-NDFL for nine months and the year of the corresponding tax period, section 2 of the calculation in this case is not filled out.
Letter of the Federal Tax Service of Russia dated March 11, 2016 No. BS-4-11 / [email protected] it was established that the organizer of the promotion, within the framework of which the winner of the promotion is given as a prize gift Certificate granting the right to purchase goods from third party organization, acts as a tax agent.
The procedure for submitting 6-personal income tax calculations for organizations depends on whether it has separate divisions or not, and for entrepreneurs - on the applicable taxation system. Calculations 6-NDFL are presented (clause 2 of article 230 of the Tax Code of the Russian Federation):
1) organizations without separate subdivisions - in the IFTS at their place of registration;
2) organizations that have separate subdivisions (letters of the Federal Tax Service of Russia dated December 30, 2015 No. BS-4-11 / [email protected], dated December 28, 2015 No. BS-4-11/ [email protected]; Ministry of Finance of Russia dated November 19, 2015 No. 03-04-06 / 66970):
If an employee received income from both the head unit and the separate unit, then he must appear in two different 6-personal income tax calculations - for the head unit and the separate unit, respectively.
On the title pages of 6-NDFL calculations, the checkpoint and OKTMO of each separate division must be indicated.
The calculation of 6-NDFL must be submitted for each separate division, even if:
According to the letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected], calculation in the form 6-NDFL is filled out on reporting date, respectively, as of March 31, June 30, September 30, December 31 of the corresponding tax period. Section 1 of the calculation in the form of 6-NDFL is filled out on an accrual basis for the first quarter, six months, nine months and a year.
Section 2 of the calculation in the form 6-NDFL for the corresponding reporting period reflects those transactions that were made in the last three months of this reporting period.
Line 100 of section 2 "Date of actual receipt of income" is filled out taking into account the provisions of article 223 of the Tax Code of the Russian Federation, line 110 of section 2 "Date of withholding tax" is filled out taking into account the provisions of paragraph 4 of article 226 and paragraph 7 of article 226.1 of the Tax Code of the Russian Federation, line 120 of section 2 The “tax transfer deadline” is filled out taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation.
Line 030 "Amount of tax deductions" is filled in according to the values of the codes for the types of taxpayer deductions, approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected] « ».
In case of writing off bad debts of individuals from the balance sheet credit institution, this amount in the form 6-NDFL is reflected in line 020 of section 1, the amount of tax not withheld by the tax agent - in line 080 of section 1.
If the tax agent has separate subdivisions, the agent is obliged to submit reports (2-NDFL, 6-NDFL) both at the location of the head unit and at the location of each separate subdivision. If reporting on forms 2-NDFL, 6-NDFL is submitted with one checkpoint, for example, both for the head unit and for a separate unit, and the tax is transferred only for the head unit, the tax authority has the right to apply Article 75 of the Tax Code of the Russian Federation ( penalties) and Article 123 of the Tax Code of the Russian Federation (penalty for late transfer of tax). The fact that the tax was transferred in full, but according to other details, will not be a circumstance that extenuates or excludes guilt.
Based on this, organizations are invited to consider the issue of deregistration of separate divisions for which no activity is carried out.
According to the letter dated January 28, 2015 No. BS-4-11 / [email protected] submission of information regarding the income of employees of separate subdivisions, as well as the transfer of personal income tax to a tax authority other than the place of registration of a separate subdivision is not allowed.
When closing a separate subdivision, the tax agent is obliged to submit reports for the last tax period, which will be considered from January 1 of the current year to the date of closing the subdivision. This procedure is recommended to be carried out in advance, a week before the deregistration procedure.
Thus, we draw attention to the fact that the combination in payment orders for personal income tax transfers for various purposes ( wage and vacation pay), and even more so for tax periods (as part of one payment order to transfer personal income tax for December 2015 and for January 2016), is strictly not allowed.
The question of filling in lines 020 and 030 for payments exempt from taxation: if the payment is completely exempt from taxation, then it is not reflected in lines 020 and 030; but if the payment is not released in full (for example, material assistance up to 4,000 rubles a year), it must be reflected.
When reflected in section 2 of wages for previous tax periods, it is necessary to correctly reflect line 100 of the calculation. If the payment of December wages was carried out in January, then line 100 should be equal to December 31, 2015. If an error is made in this line, a fine may be formed.
If errors are found when filling out the initial calculation of 6-NDFL, in without fail updated calculation is provided.
If interim Calculations in the form 6-NDFL are submitted no later than the last day of the month following the corresponding quarter, then this period is extended for the annual Calculation. Form 6-NDFL for the year must be submitted no later than April 1 (paragraph 3, clause 2, article 230 of the Tax Code of the Russian Federation).
At the same time, it should be borne in mind that if the last day of the deadline for submitting the Calculation falls on a weekend or non-working holiday, you can submit the Calculation on the next business day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
Since 04/01/2018 is Sunday, the 6-NDFL form for 2017 must be submitted no later than 04/02/2018.
As we have already said, the form and procedure for filling out the calculation of 6-NDFL for 2017 remained the same as for 2016. Therefore, we will show a sample of 6-NDFL for the year using the example of a report for 2016. We will present it in the data for preparing the Calculation in the form 6-personal income tax. To do this, we will supplement information on the accrued income of employees for 9 months, used for, with information on income of the 4th quarter of 2016.
Let us also assume that the salary for December 2016 was paid in full ahead of schedule on 12/29/2016. However, personal income tax from the December salary will not be withheld in December, since.
In this case, personal income tax will need to be withheld at the next payment. Money employees. Suppose it will be the advance payment date for January 2017 - 01/16/2017.
True, we want to note right away that it is quite acceptable to withhold personal income tax from wages for December as early as December, if wages are paid before the end of the month. Such clarifications
The generalized quarterly calculation of the calculated and withheld personal income tax has been submitted to the inspection for the second year in a row, but questions about filling out the form nevertheless remain.
The calculation is submitted by tax agents (clause 2, article 230 of the Tax Code of the Russian Federation).
A zero calculation is not submitted if personal income tax-taxable income was not accrued and 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 2017 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 2017 - no later than 04/02/2018 (April 1 - day off).
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).
By general rule you need to submit the calculation to the IFTS at the place of registration of the organization (registration of individual entrepreneurs 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 inspectorate, but in the territories of different municipalities and they have different OKTMOs (letter of the Federal Tax Service of the Russian Federation of 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, 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 the 2-NDFL certificates and the 6-NDFL calculation, 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]).
The innovations are mainly related to the fact that from January 1, 2018, during the reorganization, the successor must submit a calculation (certificate of income) for the reorganized company, if it has not done so.
In accordance with these innovations, the title page calculation and rules for filling out the form:
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.
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).
Penalty for non-compliance with the form of presentation of the calculation (paper instead of electronic form) - 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 of 09.03.2017 No. 78-AD17-8).
It must show all the income of individuals from which personal income tax is calculated. Form 6-NDFL will not include income on 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. |
vacation pay, sick leave | 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 due date for tax transfer is in the IV 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]).
The nuances of filling out the annual form:
The company was established in January 2017, it employs 3 employees, who in 2017:
The tax calculated from the salary for December amounted to 25,350 rubles, the company withheld and paid it to the budget in January 2018 (when paying salaries). From the rest personal income tax payments was calculated and withheld by the withholding agent.
Thus, for 12 months of 2017, the amount of tax withheld is 305,240 rubles. (330,590 rubles - 25,350 rubles).
In the fourth quarter, the company carried out the following operations:
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 the administration of personal income tax by interregional (interdistrict) inspectorates for the largest taxpayers to the 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]).
