How to make a report 6 personal income tax sample. Declaration changes

Declaration 6-NDFL is considered one of the most difficult to fill out. Biznes.ru compiled clear instructions on how to avoid mistakes when preparing a document.

Tax agents submit a 6-NDFL declaration for employees once a quarter. The form of the form and the sequence of filling in were approved by order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11 / [email protected] In 2018, the declaration was changed and supplemented by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ7-11 / [email protected]

The report is submitted in two formats and depends on the number of employees:

in electronic format - with the number of 25 or more people

on paper - if there are less than 25 employees

The declaration is filled out in total for all employees. The income tax of each person is taken into account in 2-personal income tax. The amount of income tax is entered in rubles, and the amount of income received takes into account rubles and kopecks.

When to file a declaration

The deadline for submission is the last day of the next month. If that day falls on a weekend or holiday, it is moved to a new business day. The annual form is provided, like 2-NDFL, until April 01 of the next year. If you are afraid to be late and miss the deadlines, entrust the completion and transfer of the 6 personal income tax declaration to the professionals of the Glavbukh Assistant service. They will correctly fill out the document and submit reports to the fiscal authorities on time, saving you from having to pay taxes and fines.

Delivery deadlines:

Period	Completing Section 1	Last day of submission
	Total for the whole year
Q1 2019	Calculation for 3 months
Q2 2019	Grand total for 6 months
Q3 2019	Grand total for 9 months
Q4 2019	Total result for 12 months.

How to calculate 6-personal income tax: an example to fill out

The complexity of filling out the declaration is that in one form three indicators of tax are indicated at once - calculated, transferred and withheld. Tax data is taken from different registers: calculated tax - from accounting, figures for the amount transferred and withheld - from tax accounting indicators.

Consider filling out 6-personal income tax using an example:

IP Ivanov has two employees. Their salary is 20,000 and 15,000 rubles. The total payroll is 35,000 rubles. One of the employees receives a deduction for the child.

A sample of filling out 6-NDFL for individual entrepreneurs with employees for the 1st quarter of 2019:

Employees	January	February	March
Smirnova
Total:	35 000 rub.	35 000 rub	35 000 rub
child tax credit
The tax base
personal income tax - 13%	4 368 rub.	4 368 rubles	4 368 rubles

Salary payment date - before the 15th day of the next month. Personal income tax is transferred the next day after receipt of income. This means that the due date for paying the tax will be the 16th.

Declaration 6-NDFL consists of 3 sections and fits on two sheets.

Title page;

Section 1. To be completed with an increasing total from the beginning of the year;

Section 2. Data for the current quarter are indicated.

Title page: In the upper cells we indicate the TIN of the entrepreneur. If this is an organization, then enter the checkpoint.

Correction number: if the report is submitted for the first time, then 000 is put. If a revised version is submitted, then write the number 001,002,003. It corresponds to the number of "refinements".

Presentation period. This is the number of the quarter for which the report is being provided.

Code 21 - first quarter;

Code 31 - 6 months;

Code 33 - 9 months;

Code 34 - annual report;

Taxable period. This is the current year in which the report is due. In our case, 2019.

Tax service code. The line contains the code of the tax office where the calculation is provided. LLCs are handed over to the Federal Tax Service at the place of registration, and IP to the tax office at the place of residence or at the place of work.

The name of the tax agent. The name of the organization or data on the IP is entered.

Important! There should not be blank fields - if there is no information, then a dash is placed in the empty fields.

Enter the OKTMO code and contact phone number.

We put the number of sheets on which the document is filled. It is better to put the figure after filling out the report. If the organization is large, then the amount of sheets may increase.

Representative data. We enter data on the person who signs the report: his last name, first name, patronymic.

If the calculation is signed by the tax agent himself, select the number 1.

If his representative, then the symbol is 2. We enter a document confirming the authority of the representative: the number and date of the power of attorney.

Fill in section 1. Generalized information.

The data in the section is formed on an accrual basis from the beginning of the year, including various personal income tax rates - 13%, 15%, 30%, 35%. Here are the indicators taken into account:

the number of people who received income;

the amount of accrued, calculated and withheld income tax;

deduction amounts.

Line 100 . income tax rate. For individual entrepreneur Ivanov, the RFP is calculated at a general rate of 13%.

Line 020. Information about the amount of accrued income. All income received since the beginning of the year is indicated. In line 020, the amount of material assistance up to 4,000 rubles and a lump-sum allowance up to 50,000 rubles upon the appearance of the first child are not considered.

The total salary for January, February, March is: 35,000*3=105,000 rubles

Line 020 = 105.000-00

Line 030. The amount of tax deductions that reduce the amount of salary. All deductions received are added up - social, standard, property ..

For IP Ivanov, the amount of deductions was 4,200 rubles.

Line 030 = 4200-00

Lines 045 and 025 indicate the amount of calculated tax on dividends.

Line 040. The amount of calculated personal income tax for the quarter. It is calculated as the difference between the accrued salary and tax deductions multiplied by the personal income tax rate:

(line 020 - line 030)*13%

(105000-4200)*13%= 13104 rubles

Line 060 indicates the number of employees who received income. The table shows that these are two people.

Line 070. The amount of personal income tax withheld. For the 1st quarter of 2019, IP Ivanov withheld tax for two months - January and February.

Line 070 = 8736-00

Line 080 Unwithheld tax. The line is filled in if the employee received income in kind, for example, from manufactured products.

Line 090 Tax refunded. Reflects the amount of erroneously transferred tax.

Section 2. Date of actual receipt of income.

The section takes into account data for the current quarter - the amount of income received and tax withheld. You do not need to take into account data from the beginning of the year!

Line 100. Date of receipt of income. The period for which the salary accruals were made is entered. The payroll period is the last day of the month. January is the 31st.

In line 100 we enter 01/31/2019

Line 110. Tax withholding date. This is the final settlement. According to the employment contract, the calculation by employees at IP Ivanov is on the 15th day of the next month. Therefore, in line 110 we write - 02/15/2019

Line 120. Deadline for tax transfer. The date, month, year of transfer of income tax is indicated.

According to the law, personal income tax is transferred no later than the next day after the payment of wages. In our case, February 16 falls on a weekend and is moved to Monday February 18.

Line 120 looks like this: 02/18/2019

Important! There are exceptions in filling out page 120 of 6-NDFL (paragraph 2 of clause 6 of article 226). Vacation and sick leave payments can be paid to employees later, most importantly, no later than the month in which they were issued.

Line 130. The amount of income before tax. We reflect the amount of actual income received. In January, 35,000 rubles were paid to employees.

Line 130 = 35.000-00

Line 140. The amount of personal income tax withheld. In January, personal income tax was written off - 4.368 rubles.

Line 140 = 4.368-00

Similarly, we enter information on payments to employees for February.

Line 100 - 02/28/2019. Enter on the last day of the month.

Line 110 - 03/15/2019. Date of receipt of salary.

Line 120 - 03/18/2019 Planned date for transferring personal income tax to the budget. March 16 falls on Saturday, so we take the first working day on March 18.

Line 130 = 35.000-00. Amount of paid income for February

Line 140 = 4.368-00. Withheld personal income tax for February.

Section 2 reflects information on the amounts paid. March salary is due April 15, 2019. This is the beginning of the next quarter. Therefore, it is not included in this report.

Every quarter, all organizations that are employers, and therefore tax agents, must submit to the local branch of the Federal Tax Service a specialized report regarding the income issued to employees of the company, as well as tax deductions deducted from these incomes in favor of the state. It is not written in any form, but filled out according to the form. Filling it out correctly is extremely important, since tax officials are authorized by the country's authorities to take fines for incorrectly filling out information. They are automatically recognized as unreliable if errors are found. To do this, you need to know how to fill out 6-personal income tax correctly. We will talk about this in our article.

The form contains generalized data, complete information about the income of individuals interacting with the company. Filling out the form is an essential job for every organization that has certain characteristics to become a withholding agent.

Despite the seeming simplicity of filling out the form, and a small number of sections inside it, people entering data often have difficulties, despite the fact that professional accountants are usually filling out. The fact is that the reflection of funds in the 6-NDFL certificate will be carried out in various ways. They depend on the actual situation. Today we will talk about how to correctly fill out a certificate on this form and reflect payments so that the tax service does not make any claims.

The form valid in 2017 was adopted on October 14, 2015, by order of the Federal Tax Service. According to the instructions contained within it, reporting to the state should be carried out every three months in the form of an electronic form, if during the specified period the company paid funds to at least 25 people. If there were fewer employees, then it is better to submit the form in paper form.

Filling in the income column is made in rubles, kopecks are not used. The transfer of the completed forms to the inspection is carried out before the expiration of the thirty-day period immediately following the reporting three months.

Other deadlines are set for the submission of the annual report. So, for the four quarters of the past year, information is provided before the last month of spring, April, following the reporting period. For the first half of the second half of the year, the report is submitted before November.

Penalty system

Now let's see for what "faults" committed during the filling out of the form, official structures can impose a fine on a tax agent.

1. If the established deadlines for the preparation and submission of documentation were not met. Penalties are carried out for an amount that is affordable for the budget of the whole organization, but still unpleasant. According to the norms specified in the Tax Code of Russia, a month of delay will cost the company a thousand units of Russian currency. At the same time, a company specialist may be fined separately, due to whose fault the reporting document on the taxation of personal income occurred. This unprofessional offense is estimated at up to 500 rubles maximum.
2. If false information is found in the reporting forms submitted for verification, the organization will also be punished with a coin, however, it will be removed for the discovery of each inaccuracy.

As you can see, paying taxes requires care. Our advice will be as follows:

• do not be late with filling;
• when issuing a certificate, clarify timely and accurate information from employees.

Let's take an example. You can get into trouble without knowing it. You are the accountant of a small company. At the beginning of the tax period, an employee of the company comes to you and brings a document confirming her daughter's education at the university, demanding to provide the appropriate tax deduction. You completed the documents and started providing the deduction from April to December, while it turned out that the student was expelled from the university in March due to poor academic performance. It turns out that the deduction was made unlawfully and now you will have to correct the reporting on the 6-NDFL certificate for three whole quarters, and in addition, withhold extra payments from the employee’s salary and transfer the funds received in this way to pay off the unpaid.

Instructions for filling out the form 6-NDFL

Despite the fact that this form has been in effect for several years, professional accountants and tax agents in general are constantly faced with multiple difficulties in filling out.

This form is divided into three main parts:

• title page;
• part #1;
• part number 2.

In the first part, information is generated as a result of an increasing nature, in the second, data is entered only for the reporting quarter, other periods are not indicated.

Let's take a look at the step-by-step instructions on how to fill out this form correctly.

Step 1 - fill out the header of the form

So, in the header of the form, two columns are filled in containing information about:

• individual taxpayer number of the tax agent organization;
• setting reason code is not taken into account.

In the case when the transfer of reporting is carried out by a subsidiary of the company, the code of the reason for registration (KPP) of this branch is entered.

Step 2 - moving on

The next step is to fill in the number, which reflects the number of times this document is submitted for the reporting period. Since you can submit a certificate once or twice, three or more, it is important to know the corresponding numbering. It is very easy to remember:

• 000 - if the document is provided for the first time;
• 001 - to make the first adjustment;
• 002 - the next change;
• 003 - one more and so on increasing.

Step 3 - specify the numbering of the period

This step involves entering the number of the period for which the reporting is provided by the employer. We are talking about a quarter - a three-month period, for each of which during the year you need to report. Each of them has a designation officially adopted:

• the first three months of the year are indicated by the number 21;
• for the past half of the year, the value 31 is taken;
• plus three months - code 33;
• full 12 months, that is, a one-year period - 34.

The above codes are valid only for those companies whose life cycle will continue for some time. Simply put, if the company does not intend to close in the near future, they will suit her, but the collapsed company, which is finishing work, will have to indicate other codes in the reporting documents. The column for the tax period indicates the year that is the reporting period.

Step 4 - enter the code of the tax department in which the tax agent is registered

This column contains the coded name of the tax office to which the employer filling out the form belongs according to location. The tax agent submits reporting documents to the same department, therefore, it will not be difficult to find out the labor code. This sequence of numbers consists of two parts:

• the first two digits indicate the region where the branch is located;
• the second two refer directly to the inspection.

Note! If the submission of documentation is made on behalf of the branch, and not the head of the organization, reporting is submitted to the inspection at the location of the branch, and not the main part of the company.

Step 5 - enter the code related to the place of registration of the company

With the help of this sequence of numbers, the inspection determines the organization that prepares the reporting documents. You can find out about the full list of available codes directly at the tax office. Let's take a look at the most commonly used ones.

Table 1. Commonly used codes

For individual entrepreneurship there is a separate line of code sequences:

• in conjunction with the place of residence of the individual entrepreneur, there is code 120;
• with a place of work - 320.

Step 6 - the name of the tax agent

Everything is simple here. The field called “tax agent” is filled in; the name of the company is entered there, usually full, or short, if any and is officially certified.

Step 7 - enter the value of the code from the all-Russian classifier of territories of municipalities

In the next column, you must indicate the correct code of the municipality to which the company filling out the form belongs.

Note. In this case, as in many other situations, when filling out the column on behalf of a subsidiary of the company, the code from the specified classifier is entered the one that refers to the municipality that is correct for the branch.

Step 8 - go to the first section

In this part, you must enter the generalized data that was mentioned above. Formation of information begins with the beginning of the tax period. It is understood that the information collected for each tax rate on the income of an individual will be entered into it, excluding lines numbered 060 and number 090.

The information in the first part of the form is structured into the following segments.

Data for each of the available rates. These include:

• rate value (%);
• the amount of income accrued to an individual;
• what deductions were made;
• the total amount of funds that went under the income tax of an individual.

Note! It is not necessary to enter on the form information about funds received by a person that are not fully taxed or do not exceed the limit, depending on the source of funds. For example, if an employee received financial assistance due to the loss of a loved one or to take a child from an orphanage.

General data regarding all bets. They include statements about:

• earning employees;
• the monetary equivalent of withheld from each tax;
• the amount of the amount not withheld;
• money returned by the organization.

Step 9 - displaying bid information and aggregated metrics

The amount of tax on income received by employees of the company and people who perform work, but are not employees, can range from 13% to 35% for 2017.

In line 010, the rate corresponding to the situation is put down. If accrual was made according to different "tariffs", it is necessary to generate information separately.

After you need to specify the number of individuals who received the tax. To do this, fill in column 060. Then indicate the deductions returned by the agent in column 090.

Line 020 means recording the amount of income. It includes the funds received that were subject to taxation. They are taken into account as a result of an accruing nature, upon the onset of the beginning of the next tax period.

Note! It is not necessary to enter information on income that is not taxable in full and turned out to be a certain amount less than the limit established for taxation. This category can include material assistance, which amounted to no more than 4 thousand rubles for a general basis, or no more than 50 thousand rubles for the birth or adoption of a child. Line 025 implies making entries in it about dividends paid to a person.

Column number 030 contains information on deductions granted to residents of the country. The amount for each is indicated in the cells of the column. Recall that a deduction is a certain amount of funds that are not subject to deductions in favor of the state treasury. With their help, you can influence not the percentage of the rate, but the base for its calculation, that is, the initially received amount.

According to the law, there are two types of deductions that ease the burden of taxpayers:

• standard;
• property;
• social.

Column 040 is the amount of tax that has been calculated, therefore, the indicator entered into it can be calculated by multiplying the current rate from column 010 by the financial base from which the deduction will be debited.

The base itself can in each case be defined as the difference obtained from the amount of income of an individual indicated in line 020 and the amount of deductions paid to him from line 030.

The calculation of the deduction to the state from the dividends received by an employee or employee is entered in line 045. The next line is filled in only if foreign citizens are registered in the taxpaying company on the basis of a patent. It goes under number 050, and contains information on advance payments paid in favor of employees of the category. If such employees are not registered at the enterprise, 0 must be entered in the column.

The next line goes under the number 060. It contains the number of people doing work in the company, who received from it from the beginning of the tax period the money subject to taxation, since they are the income of individuals.

Column 070 following it requires an indication of the total amount of tax deductions withheld in favor of the state for absolutely each rate.

Please note that, unlike line 040, which displays information on taxes accrued, that is, implied for transfer, this column contains information about taxes already paid to the state treasury, that is, actually sent to it. This means that the column displays information and funds listed for the period that has not yet ended.

Be careful. If you are not an employee of the accounting department of the company, you should not carry out this verification procedure yourself. Firstly, this can lead to confusion in the papers, and also, if you make incorrect calculations, to the beginning of big problems in relations with the tax service.

The data in these two lines may differ from each other, since some of the deductions in favor of the state may be accrued on paper earlier than they are actually withheld from the company's specialists.

Line number 080 contains a record of the amount of funds not withheld in favor of the state. It doesn’t matter for what reason it was not possible to do this, it is necessary to enter information into the form without fail.

Column 090 implies entering the tax amounts deducted from the employee's income illegally. As a rule, the return of these funds is mandatory. If there were no cases of this nature, it should, as in the example above, put zero in the column.

Note! This figure signals the employees of the tax inspectorate about the lack of data. They are not required to accept a different designation and may allege false provision of data or violation of the rules for filling out the form.

Step 10 - filling out section 2 of the 6-NDFL declaration

This segment of the form under consideration displays data exclusively for the last three months of the reporting period, and not from the very beginning of the four-quarter period. Inside it, specific days of issuing wages and other payments to employees are entered, as well as the latest time periods for sending tax calculations to the country's budget. The location of specific dates is made chronologically.

Line 100 indicates the day the money is paid to employees. Can be written as a list. For each date, it is necessary to summarize the available information and summarize them, in the event that they are noted in the same periods. When the payments made were diverse, while there were differences in dates regarding the day the money was transferred to the employee’s account, they must be indicated separately from each other.

Be careful. The day and month indicated in the column depend on the type of payment made. So, wages turn into income for an employee only on the working day preceding the end of the monthly period. Therefore, in this line, you can indicate the last day of the month preceding the payment, while actually paying the salary only in the next one.

Income such as money for taking a vacation or taking sick leave acquires its status immediately after accrual. Financial assistance turns into income on the day of a real payment to a person, no matter whether it was credited to a bank account or issued in paper currency to an employee.

In line 110, you need to enter the date on which the tax deduction was deducted from the amount of income in favor of the state.

Pay attention to the following fact: it is possible to withhold the amount of personal income tax from such payments as material assistance, payment for rest days or the period of illness, etc., only on the day when they are transferred to the employee.

Line number 120 is used to indicate the date when the withheld tax was transferred to the state treasury. It is important that this transfer is carried out in accordance with all established rules, which is not very simple. No wonder this procedure implies the mandatory participation of an experienced accountant.

The specified date is directly dependent on the income received by an individual, which is the tax base for the deduction made. Thus, a percentage of the salary of employees cannot be sent to the budget later than the day following the day the payment is made. Indulgence is allowed in the case of money for vacation or illness. Calculations from them are tolerated until the end of the month in which employees received income.

Column 130 displays the value of the tax base, relevant at the time of accrual to the employee. The amount of tax has not yet been deducted from it, which may not be withheld at all if the income is of a type that is not subject to taxation. Column 140 contains data on the amount of tax deduction required to be withheld from income.

Summing up

As you can see, the apparent simplicity of filling out the 6-personal income tax certificate does not correspond to reality. In addition to observing the accounting subtleties, it is important to follow the established design rules, for example, fill in without skipping cells, put zeros in some columns without a value, and dashes in others. The first impression, which means half the battle, depends on the correct design of the title page. Pay attention to the existing nuances, and everything will certainly work out as well as possible.

Video - Do I need to hand over zero 6-personal income tax

For the tax period of 2017, Form 6-NDFL is presented in an updated version. Read about what has changed in this personal income tax reporting form, as well as about errors encountered when filling it out, in this material.

The date of entry into force of the updated form 6‑NDFL.

Recently, the Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/ [email protected]. The document amends Form 6-NDFL, which has been in force in its original form since 2016.

Changes to Form 6‑NDFL.

Changes have been made to the title page, the procedure for filling out and submitting, as well as the format for submitting Form 6-NDFL. Sections 1 "Generalized indicators" and 2 "Dates and amounts of actually received income and withheld personal income tax" remained unchanged.

Title page.

The title page of Form 6-NDFL is not just adjusted, but replaced with a new version. Compared with the current version of Form 6-NDFL, the following changes have been made to the title page:

• barcode 15201027 replaced by barcode 15202024;
• for organizations that are the largest taxpayers, the TIN and KPP at the location of the organization are indicated according to the certificate of registration of the Russian organization with the tax authority at the location (5th and 6th categories of the KPP - 01);
• details are entered during the reorganization or liquidation of the organization;
• other clarifying amendments have been made.

With regard to the reorganization or liquidation of the organization, the following fields are introduced:

• "Form of reorganization (liquidation) (code)";
• "TIN / KPP of the reorganized organization."

The successor organization submits to the tax authority at its location (at the place of registration as the largest taxpayer) Form 6-NDFL for the last submission period and updated calculations for the reorganized organization (in the form of merger with another legal entity, merger of several legal entities, division of a legal person, transformation of one legal entity into another) indicating in the title page (p. 001) by the requisite “at the location (accounting) (code)” code 215 or 216, and in its upper part - the TIN and KPP of the successor organization. The line "tax agent" reflects the name of the reorganized organization or a separate subdivision of the reorganized organization.

On the line “TIN/KPP of the reorganized organization”, the TIN and KPP are prescribed that were assigned to the organization before the reorganization by the tax authority at its location (at the place of registration as the largest taxpayer) or at the location of separate subdivisions of the reorganized organization.

The codes for the forms of reorganization and liquidation of an organization (separate subdivision) are given in Appendix 4 to the Procedure for filling out Form 6‑NDFL.

If the settlement submitted to the tax authority is not a settlement for a reorganized organization, dashes shall be indicated on the line "TIN/KPP of the reorganized organization".

Note that according to paragraph 3.5 of Art. 55 of the Tax Code of the Russian Federation upon termination of an organization through liquidation or reorganization (termination by an individual of activities as an individual entrepreneur), the last tax (calculation) period for such an organization (such an individual entrepreneur) is the period from the beginning of the calendar year until the day of state registration of the termination of the organization as a result of liquidation or reorganization (loss of state registration of an individual as an individual entrepreneur).

In connection with the foregoing, before the completion of the liquidation (reorganization), the organization submits to the tax authority at the place of its registration a calculation in the form of 6-NDFL for the period from the beginning of the year until the day the liquidation (reorganization) of the organization is completed.

Submission by the assignee of the calculation in the form 6‑NDFL for the reorganized organization is not provided for by the current version of the Tax Code of the Russian Federation (Letter of the Federal Tax Service for Moscow dated 10.01.2018 No. 13‑11 / [email protected]).

But the Federal Law of November 27, 2017 No. 335-FZ Art. 230 of the Tax Code of the Russian Federation was supplemented by a special norm - clause 5. In case of failure by the reorganized (reorganized) organization (regardless of the form of reorganization) until the completion of the reorganization of the obligations provided for by the named article, the information provided for in clauses 2 and 4 of Art. 230 of the Tax Code of the Russian Federation, are subject to submission by the successor (successors) to the tax authority at the place of their registration.

In the presence of several successors, the obligation of each of the successors in the performance of the duties provided for by Art. 230 of the Tax Code of the Russian Federation, is determined on the basis of a transfer deed or a separation balance sheet.

New rules Art. 230 of the Tax Code of the Russian Federation and implemented in the updated form 6‑NDFL.

New codes.

Amendments have been made to Appendix 2 "Codes of places for submitting the calculation of the amounts of personal income tax calculated and withheld by a tax agent" to the Example of filling out Form 6‑NDFL.

Firstly, the code 212 - "At the place of registration of the Russian organization" has been removed.

Secondly, the following new codes have been introduced (see table):

Appendix 4 "Codes of forms of reorganization and liquidation of an organization (separate subdivision)" was introduced (see table):

Work on mistakes.

Since the introduction of Form 6-NDFL, tax agents have had many questions about filling it out. As a result, many mistakes were made. The Federal Tax Service summarized the violations in terms of filling out and submitting the calculation in the form 6-NDFL (Letter dated 01.11.2017 No. GD-4-11 / [email protected]). To help tax agents to correctly fill out Form 6-NDFL for 2017, we offer an overview of the mistakes made by tax agents and identified by tax authorities, and most importantly, we will tell you how to fill it out correctly.

The tax authorities name the following reasons for the occurrence of violations:

• non-compliance with the provisions of the Tax Code of the Russian Federation;
• non-compliance with the procedure for filling out the calculation in the form 6‑NDFL;
• non-compliance with the control ratios of calculation indicators;
• non-compliance with the explanations of the Federal Tax Service;
• errors in reporting.

All the above violations are divided into groups based on the nature of their commission.

Organizational violations.

The so-called organizational violations include such violations as failure to comply with the deadlines for submitting Form 6-NDFL, the method of submission, the submission of the calculation in the event of a separate subdivision not at its location, etc.

Violation of the deadline for submitting Form 6‑NDFL. As practice shows, violation of reporting deadlines still happens. Recall that the calculation in the form of 6-personal income tax for the first quarter, six months, nine months is submitted to the tax authority no later than the last day of the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period (clause 2 article 230 of the Tax Code of the Russian Federation).

For violation of the deadlines for submitting Form 6-NDFL, liability is provided in the form of a fine in the amount of 1,000 rubles. for each full and incomplete month, starting from the day set for submitting the calculation (clause 1.2, article 126 of the Tax Code of the Russian Federation).

In addition, in case of failure to submit a calculation in the form 6-NDFL within ten days after the deadline for submitting such a calculation, the head (deputy head) of the tax authority decides to suspend the operations of the tax agent on his bank accounts and transfers of his electronic funds (p. 3.2 article 76 of the Tax Code of the Russian Federation).

Submission of Form 6-NDFL on paper instead of electronic. The tax agent, if the number of individuals who received income in the tax period is more than 25 people, is obliged to submit to the tax authority a calculation in the form of 6-personal income tax in electronic form via telecommunication channels (clause 2 of article 230 of the Tax Code of the Russian Federation). This rule also applies to separate units. In case of violation of this procedure, the tax agent will pay a fine of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).

Errors when filling out the checkpoint and OKTMO. Differences in OKTMO codes in the calculations and payment of personal income tax entail the appearance of unreasonable overpayments and arrears (clause 7 of article 226 of the Tax Code of the Russian Federation).

If, when filling out the calculation in the form 6-NDFL, the tax agent made an error regarding the indication of the checkpoint or OKTMO, then upon discovering this fact, the tax agent must submit two calculations in the form 6-NDFL to the tax authority at the place of registration:

• revised calculation to the previously presented one with indication of the relevant KPP or OKTMO and zero indicators for all sections of the calculation;
• initial calculation indicating the correct checkpoint or OKTMO.

Such clarifications are also given in the Letter of the Federal Tax Service of Russia dated August 12, 2016 No. GD-4-11 / [email protected]

Submission of form 6-NDFL by separate divisions of the organization not at their location. The calculation in the form 6-NDFL is filled in by the tax agent separately for each separate subdivision registered, including those cases when separate subdivisions are located in one municipality. If the calculation form is filled out by an organization that has separate subdivisions, the checkpoint at the place of registration of the organization at the location of its separate subdivision is indicated in the line "KPP".

Submission by the organization (separate subdivision) of the form after the change of location to the old place. Often, organizations (separate divisions) that have changed their location continue to submit Form 6-NDFL at their previous location. This is not true.

After registration with the tax authority at the new location of the organization (separate subdivision), the tax agent submits to the tax authority at the new location the calculations in the form 6‑NDFL, namely:

• calculation in the form 6-NDFL - for the period of registration with the tax authority at the previous location, indicating OKTMO at the previous location of the organization (separate subdivision);
• calculation in the form 6-NDFL - for the period after registration with the tax authority at the new location, indicating OKTMO at the new location of the organization (separate subdivision).

At the same time, the checkpoint of the organization (separate subdivision) assigned by the tax authority at the new location of the organization (separate subdivision) is indicated in the calculation (Letter of the Federal Tax Service of Russia dated December 27, 2016 No. BS-4-11 / [email protected]).

Inconsistency of the indicators of the form 6-NDFL with the indicators of the form 2-NDFL.

According to the Control ratios to the form 6-NDFL, given in the Letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected], individual indicators of Sec. 1 form 6-NDFL for the tax period (calendar year) must correspond to the data given in the form
me 2-personal income tax with the sign "1", presented for all taxpayers by this tax agent for the corresponding tax period. How are these rules violated and what ratios must be met?

Inconsistency in the amount of accrued income. One of the typical mistakes is the amount of accrued income on line 020 of Sec. 1 form 6‑NDFL for the year is less than the sum of the lines “Total amount of income” of certificates in form 2‑NDFL.

The amount of accrued income (line 020 of Form 6-NDFL) at the corresponding rate (line 010) must correspond to the sum of the lines “Total amount of income” at the corresponding tax rate
wok 2-personal income tax with the sign "1", submitted for all taxpayers by this tax agent, and lines 020 for the corresponding tax rate (line 010) of Appendix 2 to the income tax return (for JSC), submitted for all taxpayers by this tax agent.

Dividend mismatch. Line 025 sec. 1 of Form 6-NDFL at the appropriate rate (line 010) for the year often does not correspond to the amount of income in the form of dividends (according to income code 1010) of certificates of Form 2-NDFL with the sign “1” submitted for all taxpayers.

As a general rule, the amount of accrued income in the form of dividends (line 025 of form 6-NDFL) must correspond to the amount of income in the form of dividends (by income code 1010) of certificates in form 2-NDFL with the sign “1” submitted for all taxpayers by this tax agent, and income in the form of dividends (according to the income code 1010) of Appendix 2 to the income tax return (for joint-stock companies) submitted for all taxpayers by this tax agent.

Inconsistency in the amount of calculated tax. The amount of calculated tax on line 040 section. 1 of form 6‑NDFL for the year sometimes turns out to be less than the sum of the lines “Amount of tax calculated” of certificates in form 2‑NDFL for the same tax period.

The amount of tax calculated (line 040 of form 6-NDFL) at the corresponding tax rate (line 010) for the tax period must correspond to the sum of the lines "Tax amount calculated" at the corresponding tax rate of certificates in form 2-NDFL with the sign "1" submitted for all taxpayers by this tax agent, and lines 030 for the corresponding tax rate (line 010) of Appendix 2 to the income tax return (for joint-stock companies) submitted for all taxpayers by this tax agent.

Inconsistency in the number of individuals. In practice, there is also such a violation as a discrepancy (overestimation or underestimation) of the number of individuals (line 060 section 1 of the calculation in the form 6-NDFL for the year) who received income, with the number of certificates in the form 2-NDFL for the same tax period.

Of course, the value of line 060 of form 6-NDFL for the year (the number of individuals who received income) should be equal to the total number of certificates 2-NDFL with the sign "1" and attachments 2 to the income tax declaration (for JSC) submitted for all taxpayers by that withholding agent.

Errors in section 1 of form 6-personal income tax.

Section 1 of Form 6-NDFL contains generalized indicators for this tax agent for the reporting (tax) period. When filling out the indicated section, the following errors occur.

Filling out section 1 is not cumulative. Section 1 of the calculation in the form of 6-personal income tax is filled out on an accrual basis for the first quarter, half a year, nine months and a year. This procedure is due to the fact that the tax period for personal income tax is a calendar year (Article 216 of the Tax Code of the Russian Federation).

Incorrect indication of the amount of accrued income. According to line 020 section. 1 indicates the amount of accrued income generalized for all individuals on an accrual basis from the beginning of the tax period. In doing so, the following must be taken into account:

• the calculation in the form 6‑NDFL does not reflect income that is not subject to personal income tax (Letter of the Federal Tax Service of Russia dated August 01, 2016 No. BS-4-11 / [email protected]);
• incomes are indicated in the period in which they are actually received for the purposes of Ch. 23 of the Tax Code of the Russian Federation in accordance with Art. 223 of the Tax Code of the Russian Federation. For example, there is a common error related to reflection in Sect. 1 income in the form of temporary disability benefits in the period for which it is accrued. In this case, the date of actual receipt of income in the form of temporary disability benefits is considered the day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties (clause 1 clause 1 article 223 of the Tax Code of the Russian Federation). Income in the form of temporary disability benefits is recognized in the period in which such income is paid.

Excess of the amount of fixed advance payments over the amount of calculated tax. According to line 050 sect. 1 indicates the amount of fixed advance payments generalized for all individuals, accepted as a reduction in the amount of calculated tax from the beginning of the tax period. This amount cannot exceed the amount of the calculated personal income tax from the taxpayer. This is established by the control ratios to the form 6‑NDFL (clause 1.4): line 040 ≥ line 050.

Incorrect indication of the amount of withheld tax. Line 070 reflects the total amount of tax withheld on an accrual basis from the beginning of the tax period. In practice, there is an erroneous indication on line 070 of Sec. 1 amount of personal income tax, which will be withheld only in the next reporting period.

For example, wages were accrued for March 2018, but actually paid in April 2018. In this case, personal income tax is withheld in April directly upon payment of wages. Accordingly, the amount of personal income tax on line 070 section. 1 for the 1st quarter of 2018 is not indicated, but is reflected in the calculation for the first half of 2018.

Incorrect indication of the unwithheld amount of personal income tax. The total amount of tax not withheld by the tax agent is indicated in line 080 on an accrual basis from the beginning of the tax period. When filling in this field, erroneously indicate:

• the amount of personal income tax, the retention period of which has not yet come (for example, the amount of payroll tax that will be paid in the next reporting period);
• difference between calculated and withheld tax. Recall that line 080 reflects the total amount of tax not withheld by the tax agent from income received by individuals, including in kind and in the form of material benefits in the absence of payment of other income in cash.

Errors in section 2 of form 6-personal income tax.

Section 2 indicates the dates of actual receipt by individuals of income and withholding of tax, the timing of transfer of tax and the amounts of income actually received and withheld tax summarized for all individuals. In practice, the following violations were identified when filling out this section.

Filling out section 2 on a cumulative basis. Unlike sect. 1, sec. 2 is not filled with a cumulative total. Section 2 for the corresponding reporting period reflects those transactions that were made in the last three months of this period.

Incorrect indication of the dates of receipt of income, withholding and transfer of personal income tax. In section 2, line 100 indicates the date of actual receipt of income, and line 110 - the date of withholding tax from the amount of actually received income reflected in line 130. Line 120 shall reflect the date no later than which the amount of tax must be transferred. Tax agents when filling out lines 100, 110 and 120 of sec. 2 make the following errors:

• dates outside the reporting period are indicated. Because in sect. 2 for the relevant reporting period, in principle, only those transactions that are made in the last three months of this period are reflected, if the tax agent performs an operation in one reporting period and completes it in another period, then this operation is reflected in the period in which it was completed . The operation is considered completed in the reporting period in which the deadline for transferring the tax in accordance with paragraph 6 of Art. 226 and paragraph 9 of Art. 226.1 of the Tax Code of the Russian Federation;
• line 100 indicates incorrect dates of receipt of income. For example, when paying wages, the date of transfer of funds is indicated, and when paying a bonus based on the results of work for the year, the last day of the month that the bonus order is dated is written. At the same time, according to the established rules, line 100 is filled in subject to the provisions of Art. 223 of the Tax Code of the Russian Federation. The date of actual receipt of income in the form of wages is the last day of the month for which the taxpayer was accrued income for the performance of labor duties in accordance with the employment agreement (contract) (clause 2 of article 223 of the Tax Code of the Russian Federation), and the date of actual receipt of income in the form of a bonus according to the results of work for the year, it is defined as the day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

Incorrect indication of the amount of withheld tax. In line 140 of sect. 2, the generalized amount of tax withheld on the date indicated in line 110 is prescribed. When filling in this field, the amount of tax is often reflected taking into account the amount of personal income tax returned by the tax agent, which is incorrect. Line 140 indicates exactly the amount of personal income tax that is withheld.

Duplication of operations. Section 2 contains duplication of operations started in one reporting period and completed in another. Operations are specified once - in the completion period.

Generalization of operations. Another mistake of tax agents is the non-allocation of inter-settlement payments (wages, vacation pay, sick leave, etc.) to a separate group. Block of lines 100 - 140 sec. 2 is filled in for each tax transfer deadline separately, if for different types of income that have the same date of their actual receipt, there are different tax transfer deadlines (clause 2, clause 6, article 226 of the Tax Code of the Russian Federation).

* * *

For the tax period of 2017, tax agents must report on the updated form 6-NDFL - no later than April 2, 2018. The new edition includes the title page of Form 6-NDFL, the procedure for filling and submission, as well as the submission format. Sections 1 and 2 of the calculation remained unchanged.

The article analyzes errors in the form 6‑NDFL that occur during submission and gives recommendations on how to correctly fill out the calculation.

“On Amendments to the Annexes to the Order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11/ [email protected]».

Together with the procedure for filling out approved. Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected]

"On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation."

Form 6-NDFL is a new reporting compiled by organizations and individual entrepreneurs. It is needed to report on the income of hired workers. Taxpayers filing a declaration under this reporting form are interested in: how to fill out 6-personal income tax correctly?

Form and deadline for submitting the report 6-NDFL

Reporting on 6-NDFL must be submitted every quarter. The question of how to fill out the 6-NDFL form concerns not only large enterprises, but small business entrepreneurs. To fill out the report, 1C Accounting is used. Organizations with a staff of more than 25 people send a declaration in the form of an electronic document. The number of employees is less than 25 people, which means that the organization can submit a 6-personal income tax report in a printed version.

Form 6-NDFL must be submitted to the tax office on time, that is, the last day for receiving the declaration is the last date in the month after the reporting quarter. For example, a tax agent must submit a report for the 1st quarter by May 2, for the 2nd quarter - by July 31. The deadline for submitting the declaration may be shifted due to public holidays in Russia.

How to fill out 6-personal income tax correctly?

To deal with an example of filling out the 6-NDFL form, you need step-by-step instructions. The reporting structure consists of three parts:

• title page;
• 1 section (cumulative total);
• Section 2 (information about the reporting quarter).

Filling out should begin with the title page: enter the TIN and KPP numbers in the top line of the sheet. The next item is the revision number. It reflects the number of changes submitted to the Federal Tax Service. If the report is submitted for the first time, then the number will be in the form of zeros. Next, fill in the field with the reporting period number. Period codes can be found in the table:

In the next field, the tax period is prescribed: the year of reporting. Next, the code of the tax inspectorate is entered at the address of the tax agent. The location code determines which company has filed reports. All codes are listed in a special list.

Please note: for organizations and individual entrepreneurs, the codes are different.

Item name of the taxpayer is filled in block letters. It is allowed to indicate the full or short name of the organization of the tax agent. The field below the name: OKTMO code means the number of the municipality in which this organization exists both in fact and legally. All of the above information is written on the title page of the report.

Completing 1 section

Section 1 contains information on general indicators for the annual period. The filling procedure consists of entering:

• Data on each personal income tax rate, its percentage, the amount of income;
• General information on all tax rates, the number of employees receiving income, the amount of tax calculated, the amount of personal income tax that was returned to the tax agent.

Under civil agreements, tax rates are presented as 13%, 15%, 30% and 35%.

Filling in 6-NDFL occurs starting from line 010. The amount of the tax rate is prescribed there. In lines 060-090, the values ​​are entered once on the first page, in subsequent sheets these fields are filled with zeros.

The next line 020 is intended to indicate the amount of income accrued to the employee from the beginning of the reporting year. This paragraph does not include those incomes that are not taxed, as well as those received incomes in the amount less than the established limit for taxation. For example, dividend income.

An important point: payments as material compensation, cash upon the fact of the birth of a child, are exempt from taxation. Special line 025 indicates the receipt of dividends.

Line 030 is to be completed if the taxpayer can use his right to receive one of the types of tax deductions:

1. standard;
2. Social;
3. property.

The tax deduction declaration item must be filled in with the total amount for the codes of all deductions.

Line 040 expresses the amount of tax that has been charged. You can calculate the amount of tax by multiplying the tax rate (in line 010) and the value of the tax base for employee benefits. The base is determined by subtracting the amount of income (line 020) and the amount of deductions (line 030).

Column form 050 is to be completed only if there are foreign citizens among the employees, and they work on the basis of a patent. This field expresses advance payments issued to foreigners. If there is no reason to fill in this item, then zero is simply put.

In column 060, you need to enter information about individuals who are entitled to the payment of taxable income. The next line 070 contains information about tax withholding for the current reporting period. Past and future payments cannot be indicated on this line.

Please note: the value from line 040 and 070 may not match if the tax amount was accrued earlier, and this amount was deducted from employees later.

Report item 080 reflects those amounts of tax collection from the amount of income of employees that could not be withheld. The reasons for this may vary. But line 090 contains information about the amount of money returned if they were withheld by mistake. For example, if you overpaid personal income tax. With the correct withholding of tax amounts, zero is left in column 090.

Completing Section 2

The instruction on the preparation of Section 2 of the 6-NDFL report includes the procedure for entering information about the last quarter. This section should indicate the dates when the salary was paid to the employees of the tax agent and the date when the amount of tax on the income of employees was transferred to the Federal Tax Service. In addition, the amounts corresponding to income and tax payment are noted. Dates must be in a clear chronological order.

Line 100 indicates the date on which income was transferred to individuals. Payments to employees on different dates must be entered separately in the reporting form. If the salary was paid before the end of the month, then line 100 also indicates the last day of the employee's billing month. The reverse situation, when wages are paid with a delay, does not affect the day employees receive payment (in line 100). The impact occurs on the date for the withholding and transfer of tax.

An important point: the day of receipt of the calculation directly depends on the type of payment. For example, wages are income on the last day of work for the current month.

There are two types of salary payments:

1. Issuance per month of accrual;
2. Receive next month.

In the first option, a situation may arise when the tax is transferred before the salary is issued. The reason is that the date of payment of salaries is the last day of the month, and personal income tax must be transferred no later than the day the income is issued to employees. The second option means that the salary for December was paid in January and this is reflected in the organization's declaration for the annual reporting period.

The situation is different with the accrual of payments for sick leave and vacation pay: wages were accrued on them, but not yet paid. Such payments are considered income on the day the due amounts are received.

Column 110 indicates the day the amount of tax was withheld. Withholding payments for vacation, sick leave, material assistance and other payments to an employee occurs on the day the income is accrued to an individual.

Report field 120 shows the day when the amount of personal income tax is transferred to the budget. From wages, the transfer occurs on the day following the date of payment, and from vacation, sick leave and other payments, tax is calculated before the end of the month in which they were paid. It turns out that the salary was paid from vacation and sick leave, and personal income tax was not transferred.

Line 130 indicates the amount of money received by employees for a certain number indicated in column 100, until the tax amount is withheld.

Paragraph 140 reflects the amount of personal income tax that is withheld, but not transferred from the amount for the number entered in field 110. The decrease in the tax base due to the employee's existing tax deductions must correspond to the value of line 140 and the amount of tax paid to the budget.

Please note: all reporting fields in the form 6-NDFL must be completed. If there are no corresponding values ​​for the line, then a dash is put in it.

Video: Filling out 6-NDFL for 1 quarter in 1C Accounting

Zero declaration

The duties of a taxpayer who is a tax agent and pays income in respect of his employees include the timely submission of a report in the form 6-NDFL. If during the annual reporting period there were no accruals of income and, accordingly, then the submission of a report is not required in accordance with the Letter of the Federal Tax Service of March 23, 2016 No. BS-4-11 / 4901.

An important point: if during the year there was at least one payment of income, then it is necessary to submit a report to the tax authority in the manner prescribed by law.

If earlier the organization was a tax agent, and in the reporting year it ceased to be such, then the declaration can not be sent. It is advisable to send a letter to the Federal Tax Service explaining the reason for not submitting the report. You can write a letter using a sample about failure to provide a half-year calculation.

Registration of 6-personal income tax upon dismissal

In this case, the general order of filling remains the same. The changes will be only in lines 100, 110 and 120. The date of receipt of income upon dismissal of an employee is set by the last day of the performance of the labor function at the place of work for which income was accrued. Withholding personal income tax occurs when the employee receives payment.

Before submitting to the Federal Tax Service, it is better to check the completed report 6-NDFL for the correctness of filling in all lines.

Accordingly, if income was not paid to individuals, then the obligation of a tax agent does not arise and the calculation in the form 6-NDFL is not submitted. An exception is made for income in the form of wages, which for personal income tax purposes is considered received on the last day of the month for which it was accrued. Therefore, even in the event of non-payment of accrued wages, Form 6-NDFL must be submitted.

6-NDFL: when to hand over

Tax agents must submit the Calculation for the 1st quarter, six months and 9 months no later than the last day of the month following the relevant period, and for the year - no later than April 1 of the next year.

If the Calculation is not handed over or handed over with an error

If the tax agent does not submit the Calculation on time, then he faces liability in the form of a fine in the amount of 1,000 rubles for each full or incomplete month from the date set for the submission of form 6-NDFL (clause 1.2 of article 126 of the Tax Code of the Russian Federation).

For submitting a Calculation that contains errors, a tax agent may be held liable in the form of a fine in the amount of 500 rubles (clause 1, article 126.1 of the Tax Code of the Russian Federation).

6-NDFL for IP

Entrepreneurs are also wondering if IP 6-NDFL is being handed over? The answer depends on whether the IP has employees and whether the IP paid income to individuals in the current year. If income was paid, then individual entrepreneurs become tax agents for personal income tax and must submit form 6-personal income tax in the general manner.