Report 6 personal income tax who must submit. Transactions and amounts

6-NDFL - quarterly reporting of employers on the calculated and withheld amounts of tax on the income of individuals. Form 6-NDFL was introduced by Federal Law No. 113-FZ of May 2, 2015.

The form must be submitted to the tax office by all employers: companies and individual entrepreneurs who have employees. It does not cancel the submission of income statements. In 6-NDFL they show the accrued and withheld tax as a whole, in 2-NDFL - the tax for each employee.

Everything about how to fill out the 6-personal income tax form is in this material.

Form 6-NDFL

The report form in the form 6-NDFL was approved by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ [email protected]

The form of calculation is not fundamentally different from tax returns. It consists of a title page and two sections that reflect the total amount of tax and its calculation, as well as deductions, income amounts with payment dates and the amount of tax withheld.

In the calculation of a particular company, there may be more than two sheets, for example, if the income of employees is taxed at different rates (there are residents and non-residents). Or, if the company does not have enough lines to fill in income with payment dates, it is necessary to fill in several sections with the calculation of tax or with income paid.

Form 6-NDFL: sample

Note!

From the reporting for 2017, a new form of calculation 6-NDFL is introduced. The amended draft prepared by the Federal Tax Service has been published on regulation.gov.ru.

Form 6-NDFL is submitted to the tax office at the place of registration of the organization or individual entrepreneur (clause 2 of article 230 of the Tax Code of the Russian Federation). If the company has separate divisions, then the report must be submitted to several inspections at once.

In 6-NDFL, the tax office at the location of the company includes income and taxes of employees of the head office. And payments to employees of departments are indicated in separate calculations (paragraph 4, clause 2, article 230 of the Tax Code of the Russian Federation).

If someone works in a division and at the head office, income and taxes are indicated in different calculations depending on the hours worked (letters of the Ministry of Finance of Russia dated 03/29/2010 No. 03-04-06 / 55 and the Federal Tax Service of Russia dated 10/14/2010 No. 37-3/13344).

If the company sent the calculation to the inspection of the head office instead of the branch, you must send the original report to the branch. True, inspectors can be fined for failure to pass the calculation. Then it is worth clarifying that all information about the employees of the branch is included in the 6-personal income tax for the head office. This means that the reporting has been submitted, albeit to another inspection.

If, for example, two company offices are serviced by one inspection, but they have different OKTMOs, 6-personal income tax must be submitted for each division. This rule applies even if the company and the division are registered with the same inspection. If the company makes one calculation, then the inspectors will be fined at least 1000 rubles for failure to submit the second one (clause 1.2 of article 126 of the Tax Code of the Russian Federation).

It will not be possible to cancel the fine in court, the judges support the tax authorities (decree of the Arbitration Court of the Far Eastern District of 06/03/2016 No. F03-2355 / 2016).

See the detailed procedure for filling out 6-personal income tax below.

How to fill out 6-personal income tax

The procedure for filling out and submitting the calculation is approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected](Appendix 2).

Filling out 6-personal income tax causes some difficulties, because you need to draw up a report for the whole organization on an accrual basis from the beginning of the year. Therefore, errors and inaccuracies are possible. We will tell further what and how to reflect in each section of the calculation

Completing Section 1 6-NDFL

The total amount of income, calculated and withheld tax must be reflected in lines 020-040, 070 of section 1. If income was taxed at different rates (for example, 13 and 30%), then separate lines 010-040 of section 1 must be filled in for each.

The following lines show:

• 030 - the amount of deductions taxed at a rate of 13%, except for dividends (clause 1, article 224, clause 3, article 210 of the Tax Code of the Russian Federation).
• 060 - the number of individuals to whom the income was paid. If an employee worked part-time as a contractor during the quarter or quit, but then returned back, he is counted only once.

The form must be submitted, even if it is zero. In this case, in the first column reserved for wages or taxes, you must put zero, and in all other cells - dashes.

Completing Section 2 6-NDFL

In section 2 of the 6-NDFL report, all income should be distributed by date:

• date of actual receipt;
• date of withholding personal income tax;
• tax payment deadline.

Salary . The date of actual receipt of salary is the last day of the month for which it is accrued (clause 2, article 223 of the Tax Code of the Russian Federation). Therefore, in line 100, you need to write the 31st (30th) number, even if this day fell on a day off. This date does not affect the order of retention. It is necessary to withhold the tax upon the actual issuance of money, and transfer it the next day (clause 6, article 226 of the Tax Code of the Russian Federation).

Vacation and sick leave . If the employee receives vacation pay in 2017, then in lines 100 and 110 the date of receipt of income will be the same - the date of payment of money. But the transfer term of 120 will be different. It is necessary to transfer personal income tax from vacation pay on the last day of the month in which the company issued them (clause 6 of article 226 of the Tax Code of the Russian Federation). If that day falls on a weekend, the due date is extended to the first business day.

General rules for filling out 6-NDFL

How to reflect in-kind income in 6-NDFL . The tax that the company could not withhold must be shown in line 080 6-NDFL. This rule applies if by the end of the year the company does not pay money to an individual.

Previously, the Federal Tax Service believed that actual dates should be reflected in 110 and 120, even if the company was unable to withhold personal income tax (letter dated February 25, 2016 No. BS-4-11 / [email protected]). But the 6-NDFL format did not allow writing zeros in lines 100-120. The tax authorities finalized the program only in the second quarter (letter of the Federal Tax Service of Russia dated April 25, 2016 No. 11-2-06 / [email protected]). If the company used to put actual dates, this is not a mistake. Reporting is not required.

What amount to reflect in line 030 6-NDFL . Here you must specify the deductions that are provided to the employee in the reporting period. For example, deductions for children, the purchase of property, payment for education and treatment. If the company has issued financial assistance in excess of 4,000 rubles, then in line 030 it is necessary to indicate a non-taxable limit of 4,000 rubles (clause 28, article 217 of the Tax Code of the Russian Federation). In 110 and 120 put "00.00.0000". The Federal Tax Service also thinks so (letter dated June 20, 2016 No. BS-4-11 / [email protected]).

How to fill in lines 070 and 080 if the company issued a salary in one month and issued it in another . The Federal Tax Service has repeatedly explained that in line 070 it is necessary to put 0 if the company accrued wages in one month, and issued it in another (letter dated 07/01/2016 No. BS-4-11 / [email protected]). Some companies took the clarifications literally and put zeros in line 070 in the calculations for previous periods, although they withheld tax. This is a mistake, so you need to clarify the calculation. Otherwise, the tax authorities will be fined 500 rubles for false information (Article 126.1 of the Tax Code of the Russian Federation).

How to reflect an employee's anniversary bonus. The bonus for the holiday is not a salary, so in line 100 you need to write down the day when the bonus was issued, and not the last day of the month.

Line 100 indicates the date when the employee did not receive income . Colleagues complained that accounting programs always put the day of the actual issuance of money on line 100. Although it is necessary to record the date of receipt of income according to the code. If the wrong dates are indicated, a clarification of 6-NDFL is needed.

For example, the date of receipt of salary income is always the last day of the month. And if the employee quits, then the last working day of the month for which the company accrued wages (clause 2, article 223 of the Tax Code of the Russian Federation). The day the employee received the money does not matter.

Line 120 indicates the date of payment for the tax, and not the deadline for the Tax Code of the Russian Federation . The error occurs in companies that withhold tax. They specifically set the date of transfer so that the tax authorities do not calculate penalties and fines.

Inspectors will easily find a flaw. There are only two options for how to fill out line 120. Here they fill in the deadline for transferring personal income tax. For wages, this is the day following the payment, and for vacation and benefits, it is the last day of the month. The date can be later only in one case - if the deadline falls on a weekend. Then it is transferred to the next business day. In other cases, a thinner should be prepared.

The procedure for filling out 6-personal income tax on an example

Section 1 of 6-NDFL should reflect payments to individuals accrued for the reporting period, deductions and personal income tax. In section 2 - salaries and other payments to employees.

We will also consider the three most common questions that arise during a desk audit of the calculation of 6-personal income tax.

Deductions in section 1 030 are greater than income in line 020 . Deductions in line 030 should not exceed income (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected]). If the company recorded more, it is a mistake. Due to such a shortcoming, the company could incorrectly calculate the tax in line 040. Therefore, you should submit a clarification, and write in the explanations for what reason the error occurred.

Paid tax in the card is less than withheld in 6-personal income tax . The inspectors will verify that the tax withheld on line 070 of the calculation is no more than the tax actually transferred for the year. The tax authorities will take the transferred personal income tax from the budget settlement card. The ratio may fail for two reasons:

1. the tax was not paid on time;
2. the amount of tax withheld in the report is overstated.

In any case, the tax authorities will ask for clarification. If there is an error in the calculation, correct it.

Updated dates and amounts . Inspectors will verify not only the indicators in the primary calculation, but will require an explanation of why the dates or amounts in the updated one have changed. For example, if the dates for transferring personal income tax are changed at 120 or withholding tax at 070.

In the explanations, it is necessary to indicate in connection with which the indicators have been corrected. For example, line 120 mistakenly contains a day off, not a working day, and line 070 incorrectly filled in tax, which was not actually withheld.

6-NDFL: tax period

Reporting periods for 6-personal income tax are 1 quarter, half a year, 9 months. The tax period for 6-personal income tax is a year.

Codes are set for each period (see table below). The corresponding code must be indicated on the title page of the report.

Since 2016, legal entities, including individual entrepreneurs, are required to generate a 6 personal income tax declaration quarterly, in contrast to 2 personal income tax. The report is submitted if there was an accrual of profit in the reporting year of the physical. individuals and deductions from income tax. When forming the calculation, they are guided by the order of the Federal Tax Service MMV 7-11-450 and NK.

This manual is intended for an accountant for all occasions.

Business entities, including individual entrepreneurs, who paid in favor of individuals, are required to form and submit a report. persons profit, withheld and transferred income to the treasury. It is necessary to submit a report both to the head Russian enterprises and to each branch at the place of registration.

If the work in the company was suspended in the reporting year and there were no payments, no deductions, it is not necessary to submit a declaration.

The IFTS should be notified, despite the explanations, and an arbitrary letter should be sent indicating the reasons for not submitting the certificate. The second option is the decision to submit a report on 6 personal income tax with zero indicators. The inspector will understand that there is no economic activity at the enterprise.

Personal income tax reporting is submitted on the due dates (NC article 230, paragraph 2).

The table below shows the due date for 2018.

Declaration changes

Report 6 of the personal income tax for 2017 is necessarily formed on a new form. You can get acquainted with the project on the official website of the Federal Tax Service. The changes affected the title and numbers of the barcode from 15202024 to 15201027.

General rules for registration of the calculation

Consider the detailed filling of the report “for dummies”. Calculations for it will be information from the registers of analytical accounting.

• In the first part of the declaration, information is formed on an accrual basis from the beginning of the tax period. If necessary, to fully reflect the indicators, fill out part of the pages;
• all pages are numbered.

When filling out calculation 6, it is strictly prohibited:

• Make corrections with a proofreader;
• apply printing on both sides of the sheet;
• fasten the calculation with a stapler, this leads to damage.

When filling out a report in form 6 of the personal income tax, only black, blue or purple paste is used manually. To print the declaration in automatic mode, choose the Courier New font with a height of 16-18.

• For each indicator, there is a corresponding field, consisting of a certain number of cells. To reflect the date, 3 fields are intended: separately for the day, month and year and separated by dots;
• to reflect total values ​​with hundredths, the number is indicated in the first field, kopecks after the dot. If the value of the sum is less than the number of allotted cells, dashes are placed in empty cells (14568956 ——-.56);
• in columns with summary indicators, if there is no information to reflect, put 0;
• columns must be filled in line by line, from the beginning of the column from left to right. In the absence of information put dashes in the blank cells;
• information on the total expression of personal income tax is indicated only in "round" figures.
• Rounding is done according to the general rule: values ​​up to 50 are rounded down, more than 50 - up to 1 ruble;
• the document is compiled for each OKTMO code;
• each page of the report is signed by the head or a person approved by order. In addition, the date of formation of information is affixed.

• TIN for organizations consists of 10 digits, dashes are put in free cells;
• the checkpoint field is not filled in by individual entrepreneurs. Enterprises indicate the checkpoint, which was received at the inspection at the location of the parent organization or branch;
• if the report is submitted for the first time, zeros are put in the adjustment number field. When submitting updated information - the number of each clarifying calculation (001, 002);
• indicate the year for which information is generated in the "Tax period" cell;
• the code of the tax authority is specified on the official website of the Federal Tax Service. From the table, select the code of the location of the business entity;

• enter information about the name of the legal entity. For individual entrepreneurs - full surname, name and patronymic. For organizations - abbreviated name according to the statutory documents. In the absence of such, enter the full name;
• OKTMO codes indicate the place of registration of the organization or the place of residence of the individual entrepreneur. You can find out about them on the official website of the Federal Tax Service;
• indicate the contact phone of the contractor, so that in case of questions, the inspector can quickly clarify the information;
• in the cell "On pages" indicate the number of pages of the declaration, including the title;
• in the column "With attachments of documents" put down the number of pages of other documents that are attached to the report. For example, a power of attorney for the right to sign;
• if personal income tax 6 is signed by the head, in the “I confirm the reliability” field, enter 1, if by the representative - 2. Further in this block indicate the full name of the head or representative (indicating the document for the right to sign), put the date and sign each sheet of the report.

Reporting 1 part 6 of personal income tax is filled in on an accrual basis from the beginning of the calendar year. Block column 10-50 is formed separately for each personal income tax rate. If one page is not enough, summary indicators are generated on several sheets. Summing up the section is carried out on the first sheet.

• 10 - personal income tax rate;
• 20 - the amount of accrued profit of physical. persons, which is taxed;
• 25 - accrued dividends;
• 30 - deductions provided by physical. persons in the reporting year;
• 40 - accrued income tax, reflected in column 20;
• 45 - accrued tax on dividends from cell 25;
• 50 - fixed advance payments for physical. persons to foreigners working under patent agreements, accepted as a offset of the calculated tax;
• 60 - the number of individuals who accrued profit for the year. If an employee was fired and rehired during the year, he is considered as one;
• 70 - income tax withheld;
• 80 - tax not withheld by the company for any reason;
• 90 - income tax, returned physical. persons under Article 231 of the Tax Code.

If material assistance is provided to an employee in an amount not exceeding 4,000 rubles, the amount falls under the benefit. Non-taxable income is reflected in line 20 and is simultaneously included in field 30.

The procedure for filling out the second part of the personal income tax declaration determines the full breakdown of information on the receipt of profit and withheld tax of the reporting quarter.

• 100 - date of transfer of profit, the total expression is indicated in column 130;
• 110 - the day of withholding personal income tax and transferring profits from cell 130;
• 120 - the period no later than which personal income tax is transferred to the treasury. For each type of profit, the legislation provides for different transfer dates. For wages - this is the next day after the date of its payment. For vacation or sick leaves - the last day of the month of their transfer (TC RF Article 226 paragraph 6, Article 226.1 paragraph 9);
• 130 - the amount of transferred profit as of the date from field 100 is indicated without withholding personal income tax;
• 140 - personal income tax, tax withheld as of the date from column 110.

If in relation to the profit paid on the same date and the timing of the transfer of personal income tax differ, you need to fill in the block of fields 100-140 for each deadline for transferring the tax to the budget.

The obligation to withhold personal income tax appears in the organization only on the day the profit is received.

If the number of the organization is less than 25 people, you can submit a report of 6 personal income tax on paper. If the composition of employees is larger, the submission is only in electronic form (TC Article 230, paragraph 2).

The Excel report is downloaded on the official website of the Federal Tax Service and filled out on a computer in compliance with the requirements.

The paper version can be handed over by mail or by hand.

Both the organization and the person responsible for completing the report are held accountable for the report. The fine can be avoided if the erroneous necessary information is discovered independently, and an updated calculation of personal income tax is submitted.

An administrative penalty is imposed on the head or officials in accordance with Article 15.6 of the Code of Administrative Offenses in the amount of 300-500 rubles. This measure does not apply to individual entrepreneurs, lawyers and notaries (Article 15.3).

If, as a result of a desk audit, the fact of an untimely transfer of personal income tax to the treasury or the transfer is not in full, article 123 of the Tax Code of the Russian Federation is applied. Sanctions will be in the amount of 20% of the amount of non-receipt of tax.

More fines are given in the table.

Reflection of early paid earnings and profit of the rolling period

When filling out 6 personal income tax, difficult situations may arise in the reflection of profit and personal income tax.

Wages accrued and paid in different periods are reflected in the second part of the report, in the period of its payment. In field 100 indicate the last day of the month in which earnings are accrued.

In case of early transfer of profit, the day of payment will be the last day of the month. In this case, it is equated to advance payments (comments in letter BS 4-11-5106). In field 110 indicate the period for withholding personal income tax (the day the profit is transferred). In cell 120 is the next business day.

To reflect in the report the profit accrued and transferred during the reporting periods, they are guided by the letter BS 4-11-8609. Here it is indicated that fields 70 and 80 for the rolling salary are not filled.

How is the 6 personal income tax report formed if profit is accrued but not paid

If in the reporting period earnings were accrued and after the quarter were not paid with financial difficulties, information for the reporting period is filled in only in the first part of personal income tax 6. Filling in the second part in relation to this profit is not formed.

In field 20, indicate the accrued wages, and in 40 - income tax. Zeros are entered in columns 70 and 80. Filling in cell 70 of the calculation is performed in the period when the earnings will be transferred.

This rule is explained in the letters of the Federal Tax Service:

• BS 3-11-553;
• BS 4-11-9194.

Reflection of simultaneously paid earnings and sick leave

To combine the amounts paid in the second part of the declaration, three dates must match:

• Receiving a profit;
• withholding income;
• legislative measure regarding the transfer of personal income tax to the treasury.

You do not need to break down the amounts by interest rates.

Dismissing an employee

Upon dismissal of the person is paid earnings for the previous and current month, compensation for unused vacation. For this case, blocks are formed in the second part of the report. Separately - earnings for the last month, separately - to reflect compensation and wages for the current period.

Conclusion

The article describes the step-by-step formation of the declaration. Before submitting to the inspection, you need to check the control ratios yourself. The annual report is compared with the personal income tax report 2. If deviations are found during the in-house audit, explanations are provided and clarifications are submitted. In addition, this will cause additional verification in the organization.

All individual entrepreneurs, as well as employers in 2020, are required to generate not only standard reporting, but also a declaration in a new form - 6-NDFL.

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This document is a new draft. It will need to be completed in 2020.

At the same time, all information regarding the submission and completion of this form is posted on the official resource of the Federal Tax Service on the Internet.

The new legislation applies only to those individual entrepreneurs and organizations that are employers and enter into an appropriate agreement with their employees.

What you need to know

All individuals, residents of the Russian Federation and not being them, who receive income in the country, are required to pay personal income tax.

The tax rate varies depending on the legal status of the taxpayer, as well as the type of income. It is also the duty to keep strict records regarding this tax.

Every year the legislation is reformed and improved. One of the latest innovations is .

In order to avoid any problems with the tax service, the official involved in compiling it needs to be familiar with the following important issues:

• definition;
• who should report;
• legal grounds.

Definition

A certificate in the form 6-NDFL is formed so that an individual entrepreneur or an employer organization can report on the income of hired individuals.

This document must be submitted to the Federal Tax Service within the established time limits. The 6-NDFL project itself is present on a special Unified portal of regulations.

For the first time, it is necessary to report in this form for the first quarter of 2020. But at the same time, we should not forget that the obligation to report to all payers of personal income tax also remains.

These certificates are required to be submitted within the same time frame - for the last year. The deadlines for reporting 6-NDFL in 2020 are as follows:

Who should report

The most important question that all individual entrepreneurs and organizations paying personal income tax need to know the answer to is who should report the 6-personal income tax declaration to the tax service?

In 2020, this obligation appears for all individual entrepreneurs, enterprises that enter into.

It should also be remembered that individuals entering into an employer-employee relationship with persons with a similar status are also required to submit 6-personal income tax and other reporting.

In the certificate in the form 6-NDFL, the entire personal income tax as a whole is indicated, 2-NDFL - for each employee separately.

If the number of employees of the company is less than 25 people, then it is allowed to hand over 6-personal income tax on paper.

If the number of employees is more than this limit, then the documents must be generated electronically.

Legal grounds

The basis for paying the personal income tax itself is.

The list of income that is mandatory subject to personal income tax includes not only wages, but also vacation pay, bonuses and other payments from the employer in favor of its employee.

The duration of the reporting period and the tax period completely coincides - it is only one year. Reporting format 6-NDFL has now been introduced

According to him, quarterly reporting must be submitted to all tax agents with any number of employees in their staff. The developer of the 6-NDFL project is the Federal Tax Service itself.

That is why it is worth treating the delivery and formation of reporting as carefully as possible. Since any errors or inaccuracies will in any case be detected by the checking inspector.

New reporting for all employers 6-NDFL

The formation of new 6-NDFL reporting is a simple process, but it has some important nuances. Compliance with them is essential.

It is important for everyone who is involved in compiling a certificate of the form in question to familiarize themselves with the following aspects:

• where can i get the form?
• what calculation should be done?
• the order of formation of the form;
• filling example.

Where can I get the form

The form of the type in question must be submitted only to the main office of the tax service. There is no need to send documents to various inspection departments.

The blank document itself can be obtained in various ways:

• by contacting directly the official portal of the Federal Tax Service;
• downloaded from other sources on the Internet.

It is important to remember that the form must be drawn up correctly and not differ from that regulated by law. Otherwise, the tax authorities may simply not accept it.

Thus, the deadlines will be disrupted, it will be necessary to form a clarification. Do not allow such situations to avoid wasting time.

What calculation needs to be done

It is also equally important to completely correctly carry out all the calculations that are present in the document of the type in question.

The calculation of 6-personal income tax itself is as follows - section No. 1:

Section No. 2 - indicates the final amounts of income received by individuals, as well as personal income tax taken into account (when taxing income at different rates, it is necessary to complete the section for each individually):

Also, the following summary data should be indicated in the calculation:

Section No. 3 - all types of any tax deductions submitted by the organization (, and others) are considered:

Section No. 4 - all income paid by an individual, as well as personal income tax withheld, are indicated without kopecks:

The order of calculation must be strictly observed. And make sure there are no errors - since if there is only one 6-personal income tax declaration, it will be incorrect. Since each next section uses the data from the previous calculation.

The order of formation of the form

The document in question consists of the following sheets:

It happens that for some reason it is impossible to fit all the necessary information on a standard number of pages.

In such a situation, you can add exactly as many sheets as required to place all the necessary information in 6-NDFL. The indicators of the total type are given on the last sheet.

When all pages are completely filled and this document is completely filled, you can put all the sheets in one pile, and then number them as follows: 001, 002, ... 00n.

It is important to remember that if the company / individual entrepreneur does not make any payments, then it is necessary to enter the number 0 in the appropriate fields.

There should never be empty sections. This is also perceived by the checking inspectors as a mistake.

Filling example (sample)

Despite the simplicity of filling out a document of the type in question, when performing this operation for the first time, there is a high probability of making a mistake.

Recently, the legislator introduced the 6-NDFL certificate. For more than a year, the need to submit it has been provided for tax agents. In this article, we will try to disclose the most necessary information for taxable subjects regarding this form, which will help you fill it out correctly and submit it on time.

This form was developed specifically for tax agents to control the amount of taxes they calculate. Who are tax agents will be explained in the next paragraph.

Who needs to submit reports in the form 6-NDFL?

As already mentioned, the subjects of tax control in this case are tax agents. Who are they? First, these are organizations and entrepreneurs registered in Russia. In addition, these are Russian notaries in private practice, as well as lawyers who have their own law offices. Finally, tax agents are foreign separate subdivisions located on the territory of Russia.

However, not all entities listed above fall under the category of tax agents. Only those of them who have employees and pay them wages are required to submit Form 6-NDFL.

In what form is the 6-NDFL certificate submitted?

The development of technologies has not bypassed the provision of reporting. As a general rule, the form must be submitted electronically. There is, however, the possibility of deviating from this rule if the company employs up to 25 people. Such organizations have the opportunity to submit reports in paper form.

What are the reporting deadlines for the 6-NDFL certificate?

Reporting in the form of a 6-NDFL certificate is submitted quarterly. It must be submitted by the last day of the month following the reporting period. However, there is an exception here if the last such day is a non-working day. Then the deadline will be the first working day following the non-working day.

What are the deadlines for delivery in the new year?

For the fourth quarter of 2016 - the third of April 2017

For the first quarter of 2017 - the second of May 2017

For the second quarter of 2017 - the thirty-first of July 2017

For the third quarter of 2017 - the thirty-first of October 2017

Help 6-NDFL: what is the responsibility for violation of deadlines?

It seems that there is no need to say once again that such a serious type of documentation as tax reporting must be submitted on time. For the delay in submitting the 6-NDFL form, a fine in the amount of a thousand rubles for each month is provided. Moreover, if false information is also found in the reporting, a fine and 500 rubles are also threatened for each document that contains incorrect information.

How to fill out the form 6-NDFL?

The procedure for filling out the certificate is quite simple. The form consists of several parts: first, a title page is required; then you need to fill out two more sections - the first with generalized indicators, and the second with the amount and date of income and personal income tax withheld.

We draw your attention to some subtleties of filling out the certificate. So, blue, purple or black ink should be used for filling; if the cells are not filled, dashes must be put in them. If a computer is used to fill out the form, it is not necessary to put dashes, but you need to pay attention to the font used - Courier New (16-18). Also, double-sided printing of the Calculation is not applied if the form is filled out in paper form.

Tax agents are accustomed to annually submit the 2-NDFL form to the tax service. They always do this no later than April 1, reporting for the previous year. Since the beginning of 2016, a serious innovation has appeared: in addition to the usual reporting, businesses were required to submit another mandatory document - in the form 6-NDFL. So, why introduced 6-personal income tax? Why is it being used?

Why do you need

Recall that this calculation is an addition to the current 2-NDFL certificate. And form 6-NDFL contains data on how much tax money was accrued and withheld from employees in favor of the state budget.

Unlike 2-NDFL, the new reporting does not display information for each employee, but for the entire organization. It is submitted every quarter of the reporting year.

Increasing the control of tax inspectors over the preparation of reports submitted by entrepreneurs and organizations is why do you need 6-personal income tax. With its help, responsible persons check the following parameters:

• whether the document is filled out correctly;
• whether the necessary information is fully reflected;
• whether the tax agent calculated and withheld personal income tax employees from salaries, etc. within the established time limits.

Where to get

6-NDFL was introduced by the tax service of Russia. All information about it is in the order adopted on 10/14/2015. The form of calculation is the same. If the tax agent does not know where to get 6-personal income tax, he needs to refer to this regulatory document. Namely, to his first application.

The new reporting contains several parts:

Who rents

Delivery of 6-personal income tax is the duty of tax agents. We are talking about those for whose business hired employees work. This applies to the following categories of employers:

• organizations.

Checking the correctness of the actions of tax agents - that's why came up with 6-personal income tax. This report is submitted to the tax office at the place of business. Individual entrepreneurs do this at the place of their registration.

When to take

6-personal income tax must be submitted to the tax service before the end of the month after each quarter, if the deadline does not fall on a weekend or holiday.