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 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-personal income tax form, you need step-by-step instruction. 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. Field below the name: OKTMO code means number 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 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 deducted, 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:
- standard;
- Social;
- 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 of transfer of income 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 opposite 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, wage is the income on the last day of work for the current month.
There are two types of salary payments:
- Issuance per month of accrual;
- 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 leaves 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 from vacation and sick leave Salary has been paid but no income tax has been paid.
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, in accordance with the procedure established by law, to submit a report to tax authority.
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 general order filling remains the same. 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 execution labor function to the place of work for which the 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.
The correct deadline for submitting 6-personal income tax for the 2nd quarter of 2019 is approved in the Tax Code. For delay, the inspection will fine. The article contains a handy table that will help you report on time.
Attention! The following will help you fill out the Calculation on your own in accordance with all legal requirements and submit it to the tax office in a timely manner:
Also use the BukhSoft program. It will generate a Calculation in three clicks, always on the current form, taking into account all changes in the law. Before being sent to the tax office, the form will be tested by all the verification programs of the Federal Tax Service. Try it for free:
Fill out 6-personal income tax online
What form to report?
Calculation of 6-personal income tax for the 2nd quarter (half year) of 2019 is submitted on a new form (Order of the Federal Tax Service dated 17.01.2018 No. ММВ-7-11 / [email protected]). The Federal Tax Service changed the form approved by order on October 14, 2015 No. ММВ-7-11/ [email protected]
Form 6-NDFL for the 2nd quarter of 2019 looks like this:
Tax agents submit 6-personal income tax in electronic form or on paper. The format depends on the number of individuals to whom they paid remuneration in the reporting (tax) period (see Table 1).
Table 1. How to submit 6-personal income tax: in electronic form or on paper?
General deadlines for the submission of 6-personal income tax
General terms for the delivery of 6-personal income tax in accordance with the rules tax code depend on the reporting period.
Reporting periods are:
- 1 quarter;
- half year (2nd quarter);
- 9 months (3rd quarter).
The tax period is a year.
The deadline for submitting 6-NDFL for reporting periods is no later than the last day of the month following them.
In this case, if the deadline falls on a weekend or non-working holiday, the date of submission of the Calculation is postponed to the next business day.
Deadlines for the submission of 6-personal income tax for the 2nd quarter and other periods of 2019
See the convenient table 2 for the deadlines for submitting 6-personal income tax:
Table 2. Deadlines for the submission of 6-personal income tax in 2019 to the tax
Penalties for violation of the deadline and delay
It is safer to know and observe the deadlines because the inspection punishes firms and entrepreneurs - tax agents for delay and delivery of the Calculation.
So she can:
Penalize for delay with the report - 1000 rubles for each month that lasts from the date of the deadline for delivery until the date when the inspection received the Calculation;
Freeze funds in the bank account - within 10 days from the date of the deadline for delivery.
Example
The company submitted the Calculation for the 2nd quarter (half year) on October 1. The deadline expired July 31st. The delay was 2 months. The amount of the fine is 2000 rubles.
Please note that companies and entrepreneurs that have not paid remuneration to individuals are not considered tax agents. They do not need to report on Form 6-NDFL.
But so that the inspection does not freeze the bank account by mistake, it is safer to report in writing that there is no obligation to report. The letter can be written in free form- for example, like this:
Deadline for 6-personal income tax for individual entrepreneurs
Individual entrepreneurs report in the same terms as indicated in table 2.
The deadline for submitting 6-NDFL for the 2nd quarter of 2019 on paper and the deadline for submitting 6-NDFL for the 2nd quarter of 2019 in electronic form are the same - no later than July 31.
Errors when submitting Calculation
In Table 3, we have collected the most common errors that tax agents encounter when submitting a Calculation to the tax authorities.
Table 3 Errors when submitting 6-personal income tax
|
Not properly |
Correctly |
|
Employee calculation separate subdivisions are handed over to the IFTS at the location of the central office |
Submit separate calculations:
|
|
Individual entrepreneurs, when combining UTII and USN, submit a single Calculation to the inspection at the place of their activity |
Submit separate calculations:
|
|
Submit Calculations in paper form if the number of employees is 25 or more |
Rent in electronic form according to TCS |
|
Submit only one Settlement when changing the legal address |
Submit two separate Calculations to the new tax office:
|
|
Submit a general report for the head and separate departments |
Submit two separate Calculations to the IFTS at the location of the head and separate branches |
Useful video
Please note: a new article in the form of instructions for filling out 6-personal income tax for the 2nd quarter of 2019 is posted on this .
6-NDFL for the 2nd quarter of 2018 is a mandatory report for those employers who work with the involvement of hired personnel. What is the deadline for submitting the calculation of 6-personal income tax for the first half of 2018? How to reflect in it the rolling wages for March and June? What are the features of the reflection of vacation pay, sick leave and bonuses? We give instructions for filling with specific examples.
Why do I need a form 6-NDFL
Almost all businessmen use the services of employees and pay them remuneration. The only exceptions are individual entrepreneurs who conduct their business on their own. All other business owners pay salaries to employees. Therefore, they perform the duties of a personal income tax agent and must provide appropriate reports. One of these reports is Form 6-NDFL.
Until 2016, data for the Federal Tax Service of the Russian Federation were provided by tax agents only once a year in the 2-NDFL format. Since 2016, an important innovation has appeared - the quarterly form 6-NDFL. It was introduced by order of the Federal Tax Service of October 14, 2015 N MMV-7-11 / [email protected](hereinafter - Order No. 450). In contrast to the "personalized" annual report, the new form includes information on the withholding and transfer of payments for the company as a whole. The main purpose of introducing the report is to strengthen control over tax agents.
Who is required to submit 6-personal income tax
The obligation applies to absolutely all personal income tax agents, both organizations and individuals (individual entrepreneurs, lawyers, notaries). Thus, all those who pay taxable income to individuals must submit a report. Moreover, the report must be submitted not only in the presence of payments, but also upon the fact of salary accrual in the reporting period, even if its payment is made later.
Deadline for 6-personal income tax for the 2nd quarter of 2018
Calculations in the form 6-NDFL are submitted within the following terms (paragraph 3 of clause 2 of Article 230 of the Tax Code of the Russian Federation):
- according to the results of the first quarter - no later than April 30,
- at the end of the six months - no later than July 31,
- following the results of 9 months - no later than October 31,
- at the end of the year - no later than April 1 of the next year.
What form: old or new?
The new form has not been approved, so please use the old form and format.
Title page
This section is dedicated to general information about the subject providing the report and the parameters of the form itself:
TIN and KPP codes
If a “isolation” reports, then the checkpoint is given for the region where it is registered. If an individual reports, then there will be no checkpoint.
Correction number
If the payer or the auditors themselves find errors in the submitted report, then a corrected version must be sent. In order to be able to distinguish between the original version and subsequent corrections, this field is used. For the primary option, we put down “000” in it, then, if there are clarifications, “001”, “002”, etc.
Grant period (code)
Here is coded the period for which this quarterly form is submitted. The codes are taken from Appendix 1 to the Filling Order, approved. Order No. 450 (hereinafter referred to as the Procedure).
Reports submitted in connection with the liquidation (reorganization) of a company are coded separately. The period in this case corresponds to the date of liquidation (reorganization). For a regular half-year report, you need to insert code 31. If the company was liquidated, for example, in May, then the report is also considered provided for the half-year. But in this case, a special “liquidation” code 52 is affixed.
Tax period (year)
Specify here reporting year in four digit format.
Provided to the tax authority (code)
Here is the four-digit code of the tax office to which the report is submitted.
Each block consists of five lines. Let's take a closer look at how they should be arranged:
- Page 100 fixes the date of receipt of income (we take it from article 223 of the Tax Code of the Russian Federation). For example, when paying salaries - the last day of the billing month.
- In page 110, the date of withholding income tax is fixed.
- Page 120 contains the date that the Tax Code of the Russian Federation determines for transfer to the budget. In most cases, including when paying wages, this is the day following the day the remuneration is paid (clause 6, article 226 of the Tax Code of the Russian Federation). But for certain types payments may be subject to other terms and conditions. For example, when paying for sick leave and vacation pay, the payment must be made no later than the last day of the month in which the payment was made.
- In line 130, reflect the amount of income received on the date contained in line 100 (including personal income tax). If the income recipient is entitled to deductions, then they do not need to be excluded from line 130.
- On page 140, the amount of tax withheld on the date indicated on page 110 is given.
Reflection of "transitional" payments
Many questions from taxpayers are caused by the entry into the form of "transitional" payments. We are talking about those situations where income is paid in one reporting period, and tax is payable in another.
March salary paid in April
For example, the salary for March 2018 was paid on 04/10/2018.
In this case, in the report for the 1st quarter, the March salary will be reflected only in section 1:
- In line 020 - the amount of accrued salary.
- In page 040 - tax on this amount.
All other information will already be included in the report for the 2nd quarter:
- In p. 70 sect. 1 - the amount of withheld tax.
- In p. 100 sect. 2 - 03/31/2018 (the date of receipt of income in the form of wages is the last day of the billing month).
- In p. 110 sect. 2 - 04/10/2018 (tax withheld when paying salaries).
- In p. 120 sect. 2 - 11.04.2018 (date established by the Tax Code of the Russian Federation transfers of personal income tax from salary - the next business day after payment).
- In p. 130 sect. 2 - the amount of accrued wages.
- In p. 140 sect. 2 - the amount of tax withheld from this payment.
June salary paid in July
The most common situation: wages for June were paid in July (that is, already in the third quarter of 2018). The advance payment and salary for June 2018 do not need to be reflected in section 2 of the 6-NDFL form for the six months, because the tax will actually be withheld only in July 2018. Accordingly, the amounts of the advance payment and salary for June, as well as the tax withheld, will be reflected in section 2 for the calculation for 9 months of 2018. But in section 1, the amounts of the advance and salaries for June should be, because the dates for calculating personal income tax fall in the first half of 2018. Let's give an example for filling.
EXAMPLE
The organization paid the salary advance for June on June 27 - 35,000 rubles. The organization paid the second part of the salary on July 10, 2018 in the amount of 40,000 rubles. In total - 75,000 rubles. This amount is subject to income tax at a rate of 13 percent in the amount of 9750 rubles. (75,000 rubles x 13%). On the pay day (July 10), this tax will be withheld, and the next day it will be transferred.
Show the June salary paid in July 2018 in section 1 of the calculation of 6-personal income tax for the first half of 2018. Moreover, enter in the report only accrued income, deductions and personal income tax (lines 020, 030 and 040). In lines 070 and 080, do not show data on the June salary. After all, the tax withholding date (the day the salary is actually paid) has not yet arrived. It is impossible to call such a tax unwithheld.
It is the responsibility of tax agents to submit reports in the form 6-NDFL. Reports must be submitted every quarter. Form 6-NDFL was approved Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ [email protected] October 14, 2015. On January 17, 2018, changes were made to Form 6-NDFL that are relevant in 2019. These changes did not affect the semantic meaning of the calculations, what is their essence we will tell at the end of the article.
It should be noted that reporting in this form, starting from the 1st quarter of 2016 (based on paragraph 2 of Article 4 No. 113-FZ of May 02, 2015 and paragraph 3 of paragraph 2 of Article 230 of the Tax Code), must individual entrepreneurs(including lawyers and notaries), as well as organizations that act as a source of income for individuals.
In this article, we will consider who must submit reports on this form, and what are the deadlines for submitting 6-NDFL in 2019 for individual entrepreneurs and legal entities. In addition, you will learn about the deadlines for postponing the submission of the report in 2019.
Who needs to submit Form 6-NDFL in 2019?
In 2019, everyone who acts as a withholding agent for income tax is required to provide Form 6-NDFL in tax service at the place of registration ( paragraph 2 of Article 230 of the Tax Code of the Russian Federation). Thus, in accordance with paragraph 1 of Article 83 of the Tax Code of the Russian Federation, the calculation is given:
- individual entrepreneurs - at the place of residence;
- organizations according to their location.
The deadlines for the submission of 6-NDFL in 2019, as indicated in paragraph 2 of Article 230 of the Tax Code, no later than the last day of the month that follows the reporting period. This provision of tax legislation applies equally to both legal entities, as well as to IP.
Please note that if the company has separate divisions, then they also have the obligation to submit a report in the form 6-NDFL to the IFTS at the place of their registration. The calculation must be submitted in respect of employees of such divisions, as well as individuals who work under the GPA and have concluded agreements with these divisions.
Who does not need to submit Form 6-NDFL in 2019?
If an individual entrepreneur or organization did not perform the functions of a tax agent and, accordingly, did not pay income to individuals, then there is no need to submit Form 6-NDFL, even “zero”, to the Federal Tax Service.
However, if at least one month during the reporting period, an individual entrepreneur or organization acted as a tax agent, then 6-personal income tax will have to be submitted, starting from the period in which the income of individuals was accrued.
But if at least in one month an individual entrepreneur was recognized as a tax agent, then he will have to report in the specified form for all reporting periods of the year, starting from the one in which the income was accrued. And all because 6-personal income tax is compiled on an accrual basis from the beginning of the year.
In a situation where an individual entrepreneur or organization decides to provide “zero” 6-NDFL reporting to the tax office, it must be accepted (based on Letters of the Federal Tax Service of the Russian Federation N BS-4-11 / 7928 dated May 04, 2016).
The need to submit the calculation of 6-personal income tax to the tax office
Form 6-NDFL is required to be submitted to the Federal Tax Service to summarize information on individuals for the corresponding reporting period. The document reflects the following information:
- on the amounts that have been accrued, as well as paid to hired personnel;
- on the amounts of calculated, as well as withheld and deducted to the state budget income tax individuals;
- on the amounts of tax deductions due to individuals in accordance with the current legislation of the Russian Federation.
Form 6-NDFL in 2019
Recall that in 2019, reporting for the previous year will be used new form forms 6-NDFL. In accordance with the changes in Order of the Federal Tax Service No. ММВ-7-11/450 dated October 14, 2015, On January 17, 2018, adjustments were made to the form and the procedure for filling out Form 6-NDFL, namely:
- the title page of the document will change;
- barcode "15201027" will be changed to "15202024".
Periods for which you need to report in 2019 on 6-personal income tax
In article 230 of the Tax Code of the Russian Federation (paragraph 2) contains information about the reporting periods for 6-personal income tax, which are:
- 1st quarter.
- Half a year.
- 9 months.
The first three periods are reporting periods, and 6-personal income tax is submitted after the month following the reporting period.
The calculation for the past year, which is the tax period, is provided until April 1 of the next year.
Thus, reporting 6-NDFL must be submitted to the Federal Tax Service based on the results of the above periods.
It should be borne in mind that if the last day for submitting the calculation fell on a non-working (weekend) day, then on the basis of paragraph 7 of Article 6.1 of the Tax Code, as well as Letters of the Federal Tax Service of the Russian Federation No. BS-4-11 / 22387 dated December 21, 2015, form 6-personal income tax must be submitted on the first working day that follows non-working (holidays or weekends) days. That is, in 2019, some dates for submitting a calculation in the form of 6-NDFL can be postponed. Production calendar for 2019, approved by the government of the Russian Federation.
Table of due dates for 6-NDFL in 2019
Taking into account information about the weekend (non-working, public holidays), individual entrepreneurs and organizations in 2019 are required to submit a report in the form 6-NDFL within the following terms:
|
The period for which it is necessary to pass 6-personal income tax |
Document submission deadlines |
Day of the week |
Grant period code 6-personal income tax |
|
|
Common code |
Code upon liquidation or reorganization |
|||
|
reporting for 2018 (annual) |
01.04.2019 |
Monday |
||
|
1st quarter 2019 |
30.04.2019 |
Tuesday |
||
|
2nd quarter 2019 (half year) |
31.07.2019 |
Wednesday |
||
|
Q3 2019 (for 9 months) |
31.10.2019 |
Thursday |
||
Features of the delivery of 6-personal income tax in 2019
Deadline for submission of 6-personal income tax for 2018:
Since April 30, 2019 falls on a working day (Tuesday), the calculation of 6-personal income tax for 2018 must be submitted by April 30, 2019 inclusive.
Deadline for 6-personal income tax for the 1st quarter of 2019:
In accordance with current legislation, the deadline for submitting 6-NDFL for the 1st quarter of 2019 is April 30, 2019. The transfer of working days in connection with the May holidays is not planned, so the deadline for submitting the 6-NDFL report is April 30, 2019.
Deadline for submission of 6-personal income tax for the 2nd quarter of 2019 (for half a year):
For the period April-June 2019, 6-personal income tax must be submitted no later than the 30th day of the month following the second quarter - until July 31, 2019. Since there are no weekends or holidays on this day, there are no transfers of the reporting day.
Deadline for 6-personal income tax for the 3rd quarter of 2019 (for 9 months):
When reporting 6-NDFL for the 3rd quarter of 2019, there will be no transfers. The deadline for submitting the calculation is October 31, 2019.
6-NDFL for 2019 (annual reporting)
Annual reports for 2019 must be submitted no later than April 1, 2020 (Monday). There will be no date change as there is no weekend or holiday on that day.
Forms and methods for submitting Form 6-NDFL in 2019
Reporting 6-NDFL in 2019 can be submitted in one of two forms:
- in electronic form - if the individual entrepreneur (organization) paid income to more than twenty-four individuals during the reporting (or tax) period;
- on paper - if the individual entrepreneur (organization) paid income to less than twenty-four individuals during the reporting (or tax) period.
6-NDFL in electronic form is submitted to the IFTS via TCS (telecommunication channels).
6-NDFL on paper can be submitted to the tax office:
- On a personal visit.
- Through a representative.
- Send by Russian Post (making an inventory of the attachment).
Responsibility for violation of the deadlines for the submission of the report (non-delivery)
In case of violation of the deadlines for submitting 6-NDFL (or refusal to submit it) in 2019, penalties may be imposed on the organization or individual entrepreneur, up to blocking the account.
Sanctions for late submission of 6-personal income tax
If there is a delay in submitting the calculation of 6-NDFL for only one day, organizations and individual entrepreneurs may be fined. Based paragraph 1.2 of Article 126 of the Tax Code, the amount of the fine is 1,000 rubles (for each full / partial month of delay).
It should be noted that the delay period starts from the deadline for filing the report and lasts until the date of its submission.
Please note that if the 6-personal income tax delay period is more than ten days, then the tax agent, in addition to imposing a fine, is also threatened with blocking his bank account. This is stated in article 76 of the Tax Code of the Russian Federation (clause 3.2).
In addition, for violation of the deadlines for providing the calculation of 6-NDFL Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation punishable for officials organizations in the form of fines of 300-500 rubles.
It should be borne in mind that some persons are not brought to such administrative responsibility. In particular, lawyers, notaries and individual entrepreneurs.
Sanctions when reflecting inaccurate data in the form 6-NDFL
Recall that inspectors can be fined 500 rubles for providing form 6-NDFL with false information, for example:
- incorrect indication of income;
- incorrect deduction amounts;
- inaccurate codes or indicators (etc.).
But if an error was discovered and the organization or individual entrepreneur submitted a corrective report, then on the basis of Article 126.1 of the Tax Code, no fine will be imposed.
We add that in some situations ( paragraph 1 of Article 112 of the Tax Code of the Russian Federation) the amount of the fine may be less than 500 rubles, due to extenuating circumstances, namely (in accordance with Letter of the Federal Tax Service of the Russian Federation No. GD-4-11/14515 of 08/09/2016):
- if the rights of individuals have not been violated;
- the tax was not underestimated;
- there were no adverse effects on the state budget.
Careful completion of the 6-NDFL form and timely submission of the report will avoid unpleasant consequences in the form of penalties.
Recent adjustments to the 6-personal income tax form
As mentioned above, by order of the Federal Tax Service of Russia dated January 17, 2018 No. MMV-7-11 / 18, changes were made to the form 6-NDFL. Basically, the changes relate to the assignees of agency duties for personal income tax. If before the end of the reorganization the legal entity did not report on 6-NDFL, then the responsibility passes to the assignee. When filling out the form, the assignee must fill in the following data:
- at the top of the title page - indicate your TIN and KPP;
- in the field "At the location (accounting) (code)" should indicate "215", and for the largest taxpayers - "216";
- in the line "Tax agent" - indicate the name of the reorganized entity or its separate subdivision.
- "Form of reorganization (liquidation) (code)". This line must contain one of the following values: 1 - transformation, 2 - merging, 3 - division, 5 - joining, 6 - division with simultaneous joining, 0 - liquidation;
- requisite "TIN / KPP of the reorganized organization".
In addition to the above changes in new form there is changes not related to the reorganization of the enterprise:
- the largest payers need to put a checkpoint on the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest;
- companies that are not the largest payers, in the requisite "At the location (accounting) (code)" instead of "212" must indicate "214".
If the 6-NDFL report is submitted by a representative of an organization or individual entrepreneur, then on the title page, in addition to the name, you must provide the details of the document confirming the authority of the representative.
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6-personal income tax for the year - an example of filling out this report is in our article - they are formed according to the rules that remain relevant since 2016, but taking into account the updates made by order of the Federal Tax Service dated 17.01.2018 No. ММВ-7-11 / [email protected] Let's consider which of these rules are significant for the formation of annual reports, the procedure for filling out and submitting the form to tax authorities.
The purpose of the 6-NDFL report and the rules for submitting it for the year
The 6-NDFL report is a summary report on income tax, which the tax agent withholds from income paid to individuals. It contains data that makes it possible to judge the amount of tax payable for the reporting period and the time frame for this tax to be paid to the budget.
The report is generated quarterly, but the data in it is divided into two groups that reflect information:
- on an accrual basis for the quarters that have passed since the beginning of the year - in relation to the calculation of the total amount of tax to be withheld from the income that has been accrued for the period, taking into account its reduction by possible deductions;
- only for the last quarter of the reporting period - in terms of those tax amounts, the payment terms of which (determined in accordance with the law) fall precisely on this quarter.
Reporting created on the basis of the results of periods that successively include each of the first three quarters of the year is submitted no later than the last date of the months following the end of each quarter. For the annual report, a special deadline is set (April 1 of the year following the reporting one), coinciding with the deadline for submitting other (personal) reports on personal income tax withheld during the year (clause 2 of article 230 of the Tax Code of the Russian Federation).
Recall that the absence of the possibility of withholding tax from income paid to an individual must also be notified to the Federal Tax Service using the same report form (2-NDFL) as for personal reporting. But only this must be done earlier - before March 1 of the year following the reporting year (clause 5, article 226 of the Tax Code of the Russian Federation).
The dates of all the above periods that fall on general weekends lead to the postponement of the final day of the period to a later date corresponding to the weekday closest to such a day off (clause 7, article 6.1 of the Tax Code of the Russian Federation). Compliance with this norm in 2019 when submitting the form for 2018 does not lead to a postponement of the deadline for submitting consolidated personal income tax reports, since 04/01/2019 is a working day.
How is it necessary to fill out 6-personal income tax for the year so that the submitted statements do not raise unnecessary questions about its preparation? This will be supported by:
- choice current form forms;
- correct entry of data into it;
- carrying out checks on existing control ratios.
Read about what can be checked using the control ratios developed by the Federal Tax Service for checking consolidated personal income tax reporting in the material"Control ratios for checking the form 6-NDFL" .
The form of the current form of the consolidated personal income tax report contains the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] as amended by the order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected] The same document describes the methodology for completing the report. Certain issues of application of the order were explained more than once in the letters of the Federal Tax Service of Russia.
The new form 6-NDFL is applied from 03/26/2018.
You can download the updated 6-NDFL calculation form here .
The form blank is composed of a title page and two special sections, of which:
- Section 1 is devoted to those information, information about which is shown on an accrual basis (on accrued income, deductions, the rate applied to income and on tax, divided by type into withheld, accrued, unwithheld and returned). If different rates are used, then for each of them, section 1 is filled out on its own special sheet, while information relating to all rates at the same time is shown only on the first of the sheets.
- refers only to the data of the last of the quarters, which are the figures of the paid income, the amount of tax withheld from it and the dates corresponding to the days of the issue of income, the withholding of tax from them and the deadlines for paying this tax to the budget. All information is entered into it in groups of lines that combine the above information in relation to the date of each fact of payment, provided that the tax payment period for this payment also turns out to be the same.
The report is generated separately:
- for each of the OKTMO codes used by the tax agent;
- for each of the separate divisions, which independently pays income.
The title page has a standard form for any tax reporting, and contains information about the reporting entity, the place of submission of the report and the period for which this report was drawn up. The period corresponding to the year is encrypted with the code 34.
How to fill out the consolidated personal income tax reporting
How to fill out 6-personal income tax for a year? The most important condition for correct filling is correctly calculated amounts of initial data. The filling procedure itself is not so complicated, but it requires some skills and knowledge of a number of rules related to both the calculation of personal income tax and the determination of the deadlines for paying the tax that is regarded as withheld.
What information is required to complete the report? First of all, information about the accruals of income, the deductions applied to them and the amounts of tax related to this income. On their basis, section 1 will be filled in. Then - information on the dates of payments made with the values \u200b\u200bof the accrued income (in the amount before withholding personal income tax from it) and the amounts of tax withheld from it - to fill in section 2.
It is section 2 that calls the largest number questions when filling out, the answers to which are quite simple to find if you remember a few rules.
One group of such rules concerns the specifics of determining a date that is considered a date. actual receipt income:
- for a regular salary, it is considered corresponding to the last day of the month with which its accrual is associated (clause 2, article 223 of the Tax Code of the Russian Federation);
- for payments upon dismissal and income of other types, in most cases, it is accepted corresponding to the date of the fact of disbursement of funds (clause 1, article 223 of the Tax Code of the Russian Federation);
- for incomes of some not frequently occurring types, there is a special procedure for determining it (paragraphs 3, 4 of article 226, paragraph 7 of article 226.1 of the Tax Code of the Russian Federation).
In addition, you need to know a number of rules for working with personal income tax:
- It becomes withheld only upon payment of income (clause 4, article 226 of the Tax Code of the Russian Federation).
- The deadlines for sending the amounts of withheld tax to the budget do not correspond to the date of withholding and are defined as (clause 6 of article 226 of the Tax Code of the Russian Federation):
- the first working day following the day of payment of income, if this income does not relate to vacation or sick leave;
- the last day of the month of payment, if the income is in the form of vacation or sick leave, it must be borne in mind that the payment period that fell on the last day of the month and coincided with the day off will be transferred to the first weekday of the month following the day of payment (clause 7 of Art. 6.1 of the Tax Code of the Russian Federation).
Thus, if income payments are made on the same day that have different dates for their actual receipt or different dates for paying tax, then the information in Section 2 relating to them will have to be separated. That is, there may be significantly more groups of information on payments that entail the need to pay tax in Section 2 than the dates of the actual disbursement of funds. If there are not enough lines to enter all the necessary information in this section, additional sheets are formed in it.
Filling out 6-personal income tax for the year - an example
Consider entering data into 6-personal income tax for the year using the example of filling performed on specific numbers.
Let's assume that Vesta LLC (registered in St. Petersburg) during 2018 accrued income to 20 of its employees. The total amount of accruals subject to taxation at a rate of 13% amounted to 7,054,374.40 rubles. The total amount of deductions that reduced this income is 198,800.00. For all months of the year, on the fact of income payments, the tax was withheld in the amount of
RUB 878,206
According to the dates of the 4th quarter, the actual payments were distributed as follows:
- On October 10, 2018, the salary for September 2018 was paid in the amount
743,034.74 rubles, the tax withheld from her amounted to 91,134 rubles; - On November 9, 2018, the salary for October 2018 was paid in the amount
784,996.86 rubles, the tax withheld from her amounted to 96,590 rubles;
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