Deadlines for submitting form 6 personal income tax c. Accounting info. Which form to use

On the eve of 2017, many accounting professionals are interested in a number of questions:

What are the new deadlines for submitting 6-NDFL;

Are the deadlines for submitting the 6-NDFL report postponed due to weekends and holidays?

Our experts give answers to them.

How to change the deadline for submitting the 6-NDFL report in 2017?

In 2016, a mandatory rule was introduced for all tax agents to submit reporting form 6-NDFL to the tax service every quarter - Order No. ММВ-7-11/450 of the Federal Tax Service (dated 10/14/15). Also at the state level, deadlines have been established for when this reporting should be submitted to the appropriate service. Violation of these deadlines involves penalties in the amount of 1 thousand rubles for each month of delay (the data is relevant today).

Experts clarify that in 2017 the deadlines for submitting 6-NDFL will not change. That is, they will remain the same as in the current 2016. According to the Tax Code - Article No. 230, paragraph 2, for reporting periods (which is the first quarter, first half of the year and 9 months), this document is submitted by the last day of the month immediately following the reporting one. Since there are few such periods, there are the same number of dates in 2017 - 04/30, 07/31, 10/31. But to them is also added the date for submitting the annual final report for 2016 using the same calculation form - by 04/01/17.

On the postponement in 2017 of the deadline for submitting 6-NDFL on holidays and weekends

In the current 2016, accounting employees had to submit 6-personal income tax for the first two quarters by 04.05 and 01.08, which does not correspond to the established terms. This shift in dates was due to the following situation: the deadline for submitting this document fell on April 30 and July 31 - weekends according to the calendar. That is why the dates were changed. Will the deadlines for submitting 6-NDFL be changed for the same reason in 2017? In order to answer this question, you need to check the calendar.

04/30/17 falls on a Sunday, as in the current year 2016. But the May holidays will be of shorter duration. This is due to the fact that May 2 is officially set as a working day (according to the calendar - Tuesday). This means that 6-NDFL for the first quarter must be submitted by 05/02/17. The remaining deadlines remain unchanged.

For the first time in 2017, there is a need to submit an annual calculation for the current year 2016 in form 6-NDFL. This must be done by 04/01/17. But this date according to the calendar falls on a Saturday day off, so the due date is postponed to 04/03 (Monday).

To avoid confusion, you can check the dates using the information table.

Table of deadlines for submitting 6-NDFL (for 2017)

Experts remind you that when filling out form 6-NDFL, you should take into account the fact that in 2017 the rules for its registration remain the same. But the timing of submitting the report to the relevant service may change, and the timing of its acceptance for consideration may also change.

For those who provide this form in electronic form, this issue is easier to understand: the moment of acceptance of the document is considered the moment its sending is recorded (until 24.00 of the last day of the deadline).

When sending a completed form 6-NDFL using the postal service, the date of sending the letter with the attached document will be the date the report was accepted for consideration.

When handing over the paper version in person to a tax officer, a specific date must be entered in the “Date of Report Submission” section, which will be taken into account during the review.

2018 brought many amendments to tax legislation. We talked about all of them in the article. The changes also affected personal income tax, namely, the forms of reports 2-NDFL and 6-NDFL have changed. Have the deadlines for submitting reports changed, what is the deadline for submitting 6-NDFL for 2017? You can learn about this from the following article.

The changes came into force on January 1 of this year. This means that payers must submit reports for the previous year using the updated form.

Who should take it?

The responsibility for generating and submitting the 6-NDFL report falls on those firms and private businessmen who have the status of tax agents, that is, pay remuneration to hired personnel or other individuals.

If a legal entity has branches in which hired employees work, it will have to create a 6-NDFL for each of them.

When to provide

Tax agents are required to generate and submit 6-NDFL every quarter using the accrual method: for the first quarter, six months, nine months and a year.

For the first three periods, the form must be submitted by the last day of the month following the reporting period. A deadline for submitting 6-personal income tax for the 4th quarter extended by two months - the annual report must be submitted before April 1 of the year following the reporting year.

Moreover, if the deadline for reporting falls on a weekend or holiday, the transfer rule applies. The document can be provided on the next working day.

When to provide in 2017

Let's consider the deadlines for submitting 6-NDFL for 2017:

• For the 1st quarter – until the second of May 2017;
• Six months before the thirty-first of July 2017;
• Nine months – until October thirty-first, 2017;
• One year before the second of April of the current year.

As we see, The deadline for submitting 6-NDFL for 2017 has not changed. The annual report must also be submitted before the first of April of the year following the reporting year. However, the first of April falls on a Sunday, and therefore the transfer rule applies: the deadline for submitting the document is postponed to the next working day.

When to provide this year

In 2018, taxpayers must submit 6-NDFL to the Federal Tax Service within the following deadlines:

1. Deadline for filing 6-NDFL for 2017- until April 2 of this year. According to the law, the annual report must be submitted before the first of April, but since this date falls on a weekend, the due date is postponed.
2. For the 1st quarter of the current year - until the third of May of the current year. In general, the report must be submitted before the last day of the month that follows the quarter of the report, that is, before the thirtieth of April. But the days from the thirtieth of April to the second of May are holidays, so the report can be submitted on the next working day, that is, the third of May.
3. For the 2nd quarter of the current year - until the thirty-first of July of the current year. No carryovers apply during this period.
4. For the 3rd quarter of the current year - until October thirty-first of the current year. This report is the last one to be submitted this year. There are also no transfers of deadlines during this period.

Responsibility for failure to meet deadlines

If you do not comply With When submitting 6-NDFL for 2017, the tax agent will have to bear administrative liability in the form of two fines:

• For a legal entity – 1000 rubles for each overdue month, including incomplete months;
• For a company manager - from 300 to 500 rubles.

The upcoming submission of the 6-NDFL report for the 1st quarter of 2019 is another test for accountants. After all, despite the fact that so many comments and explanations have already been given regarding the calculation, errors still occur regularly.

Errors from previous reporting campaigns for 6-NDFL can be combined into several groups:

• formalities (complete absence or inaccuracies when filling out cells intended to reflect the names of reporting entities, invalid TIN, etc.);
• calculation and normative (inaccurately indicated tax rates and amounts, the number of persons receiving income);
• logical (incorrect dates: FPD - actual receipt of income, UN and PN - deduction and transfer of personal income tax).

There are some peculiar errors in the paper version of the 6-NDFL report. Tax authorities pay attention to the nuances of filling it out:

• A businessman is allowed to draw up a report on paper if the number of individuals to whom he paid income does not exceed 24 people;
• The font recommended when filling out the report (when printing on a printer) is Courier New, 16-18 points.

The importance of observing the size of the values ​​and the location of the details is especially emphasized - they are prohibited from changing. At the same time, some concessions are allowed for those passing 6-NDFL on paper:

• It is allowed not to put dashes in empty cells;
• numeric values ​​can be aligned to the last cell.

The inspectors will not accept the 6-NDFL report drawn up on paper if the agent paid income for the reporting period to 25 individuals or more - 6-NDFL for the first quarter of 2019 in this case can be sent to the tax authorities only via TCS (telecommunication channels).

Deadlines for submitting 6 personal income taxes in 2019:

6 personal income taxes for 2018 must be submitted no later than 04/01/2019.

The material posted on our website will help you understand the nuances of transferring 6-NDFL via TKS. .

You can view comments on the procedure for filling out 6-NDFL for the 1st quarter of 2019, and also see a sample calculation in our article “Sample of filling out the 6-NDFL calculation for the 1st quarter of 2019.”

Nuances of filling out form 6-NDFL in 2019

To facilitate the process of filling out the 6-NDFL report for the 1st quarter of 2019, we will now talk about some of the nuances of its preparation:

Early salary

A situation with early salary may arise when the month ends with a day off. Income paid on the eve of this weekend, according to officials, will be considered an advance, income tax from which is withheld and transferred only at the end of the month (the next time employees are paid salaries). This leads to the following algorithm for filling out the 2nd section of 6-NDFL:

• FPD date (p. 100) - indicates the last day of the month (in this case, a non-working day);
• UN date (p. 110) - the date of the nearest payment is given, from which personal income tax can be withheld;
• Mon date (p. 120) - the day following the tax withholding date.

But there is another approach, which we described in the article “How to correctly reflect early salary in 6-NDFL?” .

"In-kind" payment

When issuing income to an individual not in money, but in a product (goods, things, objects), it is considered that the agent paid the income in kind. If, in addition to this payment, this individual did not receive money from him and no future cash payments are planned, he will not be able to withhold personal income tax from the payment of “in-kind” income. Then 6-NDFL is filled out as follows:

• amount of accrued income (p. 020) - indicate the amount of “natural” income;
• calculated and unwithheld tax (lines 040 and 080) - the amount of calculated personal income tax.

• dates: FPD (p. 100) and UN (p. 110) - reflect the date of issuance of “in-kind” income;
• Mon date (p. 120) - the day following the issuance of income;
• generalized FDI (p. 130) - the amount of “natural” income;
• generalized amount of Tax Code (page 140) - show the impossibility of withholding tax by putting the number “0”.

You can see the above algorithm for filling out 6-NDFL using a practical example in the material “6-NDFL: we reflect income in kind and no tax withheld from it” .

You can see an example of filling out 6-NDFL for the 1st quarter of 2019 with vacation pay.

In this publication you will find an example of filling out 6-NDFL for the 1st quarter of 2019 with sick leave.

Find out also the nuances of reflection in 6 -Personal income tax on bonuses, advances, rent, etc. from materials our section "Calculation of 6-NDFL" .

Example of filling out lines 6-NDFL (sample)

Let us explain the details of lines 6-NDFL for the 1st quarter of 2019 using an example.

Example

Filling out 6-NDFL for the 1st quarter of 2019year, the accountant of Transtrade LLC began with the preparation of initial information and its line-by-line distribution:

• accrued income for the 1st quarter (line 020) - 1,230,000 rubles (410,000 × 3);
• number of people who received income (p. 060) - 8;
• amount of tax deductions (line 030) - 36,000 rubles. (12,000 × 3);
• calculated personal income tax (line 040): 155,220 (1,230,000 - 36,000) × 13%;
• withheld personal income tax (page 070): 155,220 is the tax withheld in January for December, in February for January and in March for February. The tax calculated on the salary for March in the amount of 51,740 is not included in the calculation for the 1st quarter (it will be transferred in April, which means it must be reflected in the report for the next quarter).

In the 2nd section of the report, information is detailed on a monthly basis (for the report for the 1st quarter, this is usually wages for December, January and February) as follows:

• salary (salary) paid for December in January - 410,000 rubles, withheld personal income tax - 51,740 rubles. (410,000 - 12,000)× 13%, dates: FND - 12/31/2018, UN - 01/10/2019, Mon - 01/11/2019;
• salary paid for January in February - 410,000 rubles, withheld personal income tax - 51,740 rubles. (410,000 - 12,000)× 13%, dates: FND - 01/31/2019, UN - 02/08/2019, Mon - 02/11/2019;
• February salary paid in March - 410,000 rubles, personal income tax withheld - 51,740 rubles. (410,000 - 12,000) × 13%; dates: FND - 02/28/2019, UN - 03/11/2019, Mon - 03/12/2019.

ATTENTION! If the salary payment deadline falls on a weekend, employees must be paid their wages the day before, that is, in general, on Friday (Part 8 of Article 136 of the Labor Code of the Russian Federation). In this case, the deadline for transferring personal income tax that falls on Saturday is postponed to Monday.

For details on the nuances of “holiday” and “weekend” postponements, see the material “The deadline for transferring to 6-NDFL is given taking into account “weekend” transfers” .

Results

In order to timely and reliably report for the 1st quarter of 2019, it is necessary to take into account the legally established requirements for filling out form 6-NDFL. Explanations from tax authorities and comments from our experts will help you avoid mistakes when preparing your report.

Calculation of 6-NDFL is another type of reporting for all employers. It must be submitted to organizations and individual entrepreneurs with employees starting from the 1st quarter of 2016.

Note: On January 26, 2018, an order was published on the Federal Tax Service website to amend the current calculation form, and therefore for 2017, 6-NDFL is submitted using a new form. It is currently not published and will appear on the website in the near future, as well as a sample of how to fill it out.

Sample of filling out 6-NDFL

You can see a sample of filling out the 6-NDFL calculation on this page.

Where to submit 6-NDFL calculations

6-NDFL must be submitted to the same Federal Tax Service to which the personal income tax was transferred. The address and contact details of your tax office can be found using this service

Calculation form 6-NDFL

The 6-NDFL calculation can be submitted to the tax office in two ways:

1. In paper form in person or by registered mail. This method is suitable only for those employers whose average number of employees who received income in the tax period is less than 25 people.
2. IN in electronic format on disks and flash drives or via the Internet through e-document flow operators or the service on the tax service website.

Deadlines for submitting form 6-NDFL in 2018

Calculation 6-NDFL must be submitted quarterly. The deadline for submission is the last day of the first month of the next quarter.

Note: If the reporting day falls on a weekend or holiday, the deadline for submission is moved to the next working day.

Penalties for failure to submit Form 6-NDFL

The penalty for late submission of 6-NDFL calculations is 1000 rubles for each month of delay. In addition, tax inspectors have the right block current account organization (IP) in case of delay in submitting the report for more than 10 days.

The penalty for filing a report containing false information is 500 rubles for each document.

Procedure for filling out form 6-NDFL

You can download the official instructions for filling out the 6-NDFL calculation from this link.

General requirements

Listed below are the basic requirements that must be observed when filling out the 6-NDFL calculation:

1. The calculation is completed based on the data contained in the tax accounting registers (accrued and paid income, provided tax deductions, calculated and withheld personal income tax).
2. Form 6-NDFL is compiled on an accrual basis (first quarter, half year, 9 months and calendar year).
3. If all the required indicators cannot be fit on one page, then the required number of pages is filled in. The final data in this case is reflected on the last page.
4. All pages, starting from the title page, must be numbered (“001”, “002”, etc.).
5. When filling out the 6-NDFL calculation, it is prohibited:
   • correcting errors using a correction tool;
   • double-sided sheet printing;
   • fastening sheets, leading to damage to paper.
6. When filling out form 6-NDFL, you must use black, purple or blue ink.
7. When filling out the calculation on a computer, the characters are printed in Courier New font with a height of 16-18 points.
8. Each indicator in the calculation form corresponds to one field, consisting of a certain number of familiar places. Only one indicator is indicated in each field (the exception is indicators whose value is a date or a decimal fraction).
9. To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by the sign “.” ("dot").
10. For decimal fractions, two fields are used, separated by a period. The first field corresponds to the integer part of the decimal fraction, the second to the fractional part of the decimal fraction.
11. In the calculation, details and totals are required to be filled out. If there is no value for the total indicators, zero (“0”) is indicated.
12. Text and numeric fields are filled in from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator.
13. If you do not need to fill out all the fields to indicate any indicator, then you must put a dash in the unfilled cells.
14. Fractional numbers are filled in similar to the rules for filling integers. If there are more characters to indicate the fractional part than numbers, then dashes are placed in the free cells (for example, “123456——.50”).
15. Personal income tax amounts are calculated and indicated in full rubles according to rounding rules (less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble).
16. Calculation of 6-NDFL is completed separately for each OKTMO.
17. On each page of form 6-NDFL, in the appropriate field, you must put a signature and the date of signing the calculation.

Title page

Field "INN". Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field "Checkpoint". The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at their location (separate units indicate the checkpoint at their location).

Field "Adjustment number". Enter: “000” (if the calculation is submitted for the first time for the tax period (quarter), “001” (if this is the first correction), “002” (if the second), etc.

Field "Presentation period (code)". The code of the period for which the calculation is submitted is indicated ( see Appendix 1).

Field “Tax period (year)”. The year of the tax period for which the calculation is submitted is indicated (for example, 2016).

Field “Submitted to the tax authority (code)”. The code of the tax authority to which the 6-NDFL calculation is submitted is indicated. You can find out the code of your Federal Tax Service using.

Field “At location (accounting) (code)”. The code for the place where the calculation is submitted to the tax authority is indicated ( see Appendix 2).

Field "tax agent". Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.

Field "OKTMO Code". Organizations indicate the OKTMO code at their location (location of a separate unit). Individual entrepreneurs indicate the OKTMO code at their place of residence.

Field "Contact phone number". Indicate the telephone code of the city and the telephone number at which the tax inspectorate can contact you (for example, “+74950001122”).

Field "On the Pages". This field indicates the number of pages that make up the 6-NDFL calculation (for example, “002”).

Field “with supporting documents or copies thereof”. Here you enter the number of sheets of documents that are attached to the calculation of 6-NDFL (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block “Power of attorney and completeness of the information specified in this calculation, I confirm”.

In the first field you must indicate: “1” (if the calculation is confirmed by an individual entrepreneur or the head of an organization), “2” (if a representative of a tax agent).

In the remaining fields of this block:

• If the calculation is submitted by an individual entrepreneur, then he only needs to put a signature and the date of signing the calculation.
• If the calculation is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the “last name, first name, patronymic in full” field. After which the manager must sign and date the calculation.
• If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the “last name, first name, patronymic in full” field. After this, the representative must sign, date of signing and indicate the name of the document confirming his authority.
• If the calculation is submitted by a representative (legal entity), then in the field “last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, date of signing and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field.

Section 1. General indicators

Section 1 indicates the generalized amounts of personal income tax for all employees on an accrual basis from the beginning of the tax period at the corresponding tax rate.

If income during the tax period was paid at different rates, then Section 1 must be completed separately for each tax rate (except for lines 060-090).

Accordingly, if all the indicators of the lines of Section 1 cannot be fit on one page, then the required number of pages is filled in. The totals for all bets (lines 060-090) are filled in on the first page.

Section 1 states:

Line 010 – tax rate at which personal income tax was calculated.

Line 020 is the generalized amount of accrued income for all employees on an accrual basis from the beginning of the tax period.

Line 025 is the generalized amount of accrued dividends for all employees on an accrual basis from the beginning of the tax period.

Line 030 is the generalized amount of tax deductions provided that reduce income subject to taxation, on an accrual basis from the beginning of the tax period.

Line 040 is the generalized amount of calculated personal income tax for all employees on an accrual basis from the beginning of the tax period.

Line 045 is the generalized amount of calculated tax on income in the form of dividends on an accrual basis from the beginning of the tax period.

Line 050 is the generalized amount of fixed advance payments for all employees, taken to reduce the amount of calculated tax from the beginning of the tax period.

Line 060 – the total number of employees who received taxable income during the tax period. In case of dismissal and hiring of the same employee during the same tax period, the number of employees is not adjusted.

Line 070 – the total amount of tax withheld on an accrual basis from the beginning of the tax period.

Line 080 – the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period.

Line 090 – the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Tax Code of the Russian Federation, cumulatively from the beginning of the tax period.

Section 2. Dates and amounts of income actually received and personal income tax withheld

Section 2 indicates the dates of actual receipt of income by employees and tax withholding, the timing of tax remittance and the amounts of actually received income and tax withheld, generalized for all employees.

Section 2 states:

Line 100 is the date of actual receipt of income reflected on line 130.

Line 110 is the date of tax withholding from the amount of income actually received reflected on line 130.

Line 120 is the date no later than which the tax amount must be transferred.

Line 130 is the generalized amount of income actually received (without subtracting the amount of withheld tax) on the date indicated in line 100.

Line 140 is the generalized amount of tax withheld on the date indicated in line 110.

If for different types of income that have the same date of actual receipt, there are different deadlines for tax remittance, then lines 100-140 are filled in for each tax remittance deadline separately.

Appendix 1. Codes of provision periods

Note: liquidated (reorganized) organizations fill out the code corresponding to the time period from the beginning of the year in which the liquidation (reorganization) occurred until the day the liquidation (reorganization) was completed.

Appendix 2. Codes for places of submission of 6-NDFL calculations

Zero calculation according to form 6-NDFL

Submit report 6-NDFL with zero indicators no need.

The position of representatives of the Federal Tax Service on this issue is quite simple: if there were no payments during the tax period and personal income tax was not withheld, form 6-NDFL does not need to be submitted.

There is no requirement to submit 6-NDFL in cases where there are no employees at all, as well as when an individual entrepreneur or organization has just registered and has not yet started working.

Note: for your own safety net, you can (but are not obligated) to write to the Federal Tax Service an explanation in any form on what basis (lack of payments, activities, employees) you did not submit a 6-NDFL report.

Organizations and individual entrepreneurs that hire employees under employment contracts are required to provide special reporting on income to the tax authorities. In addition, the same requirement also applies to companies ordering services or work on the basis of civil contracts. In order not to pay penalties, it is necessary to comply with the legal deadlines for submitting 6-NDFL for 2017. What dates are we talking about? More on that later.

The quarterly 6-NDFL report is submitted by tax agents based on information about the income of individuals, as well as the deductions provided to them and the amounts of withheld, accrued and non-withheld income tax. In order to accurately navigate the deadlines for submitting the 6-NDFL report in 2017, you need to understand what periods are established for this document. In accordance with paragraph 2 of Art. 230 Tax Codes recognize the first quarter, half a year and 9 months as reporting periods, and the tax year as a year (calendar).

The provisions of the mentioned article also regulate the timing of reporting on income. Thus, for reporting periods, reporting in the approved form is required no later than the last date of the month, for tax periods - no later than April 1. When should you submit 6-NDFL for individuals in 2017? Specific dates are set taking into account the transfer of weekends and holidays according to the production calendar. The procedure for such transfer is approved in the Government Resolution. Let's consider whether the deadline for submitting 6-NDFL has changed in 2017.

6-NDFL for 2017 - mandatory deadlines

The following deadlines for filing 6-NDFL income tax in 2017 take into account the rules for transferring weekends and holidays. According to generally accepted regulations, if the deadline for submitting reports falls on one of the weekends or holidays, the deadline is shifted to the first day of work after rest. The corresponding clarifications of the control authorities are given by the Federal Tax Service in Letter No. BS-4-11/22387 dated December 21, 2015.

In 2017, tax agents need to report for the 4th quarter in Form 6-NDFL according to the deadline for submitting the annual report, that is, before 04/01/18. But since 01/04 is a Sunday, the deadline for submitting 6-NDFL for the 4th quarter of 2017 is shifted to 02/04 .18. Regarding the reporting periods of 2017, the requirements are as follows:

• Report for 1st quarter. 17 is necessary until 05/02/17 - April 30 is the last day of the month in which the deadline was postponed due to the weekend and May Day.
• Report for Q2 17 is required until 07/31/17.
• Report for 3Q. 17 is required until 10/31/17.

Note! Often, accountants are called the fourth period of presentation of 6-NDFL for the 4th quarter, but in fact, this is not a quarterly report, but an annual one. Since, according to legislative norms, such a reporting period as 4Q. does not exist, there is a tax period - a year, where the data of the 4th quarter is reflected (in section 2).

Responsibility for violation of deadlines for submitting 6-NDFL for 2017

What can employers expect if the deadline for submitting the 6-NDFL report on income for the 4th quarter or other periods is missed? Does such non-compliance with regulations lead to tax liability? Or are there no penalties for taxpayers? What is considered a violation - only violation of the established deadlines for submitting the form or also the submission of false data? Let's consider the question in more detail.

Fines for failure to comply with official deadlines for filing 6-NDFL

Unfortunately, in this case, penalties cannot be avoided. If the form on the amounts of personal income tax withheld by the tax agent, as well as income and deductions, is not submitted on time, for each month of such delay the employer will be assessed a fine of 1000 rubles. Responsibility is provided for in clause 1.2 of Art. 126 of the Tax Code, which clearly states that late submission of personal income tax data on the income of individuals leads to the collection of a fine.

Blocking an account for late submission of 6-NDFL

But that's not all. An additional measure is provided for in clause 3.2 of Art. 76. We are talking about the possible blocking of bank accounts of tax agents who are late in filing 6-NDFL by more than 10 days (calendar) from the official date of submission of the report. Moreover, such a decision is made by the immediate head of the territorial division of the Federal Tax Service and in practice means the suspension of the taxpayer’s transactions on accounts, including electronic transfers. The tax authorities can also cancel the decision no later than the next day after the day the information was submitted.

Fines for incorrect data in 6-NDFL

A fine also awaits those tax agents who indicated in f. 6-NDFL incorrect information. This is possible, for example, in a situation where accounting (accounting) was and/or is being conducted incorrectly, with errors. Suppose the employer did not violate the deadline for submitting the form, but in 6-NDFL for 9 months. According to September 2017 data, the tax deductions show the wrong amount. This leads to a fine of 500 rubles. for each incorrect document, but self-correction of errors by submitting clarifications exempts the tax agent from imposing sanctions (Article 126.1 of the Tax Code).

For a sample of filling out the new personalized accounting forms and 6-NDFL - see. The examples take into account all current changes in legislation, provide current forms and the procedure for filling out documents. Separately, the features of reflecting information in certain situations are considered in detail - when issuing salaries, vacation pay, sick leave, income in kind, bonuses, etc. to individuals.

Conclusion - we looked at what official reporting deadlines exist. 6-NDFL for the 4th quarter of 2017, as well as 1st quarter, half a year and 9 months. Remember that violation of the current dates threatens tax agents not only with the payment of fines, but also with the immediate blocking of current accounts. To gain a clearer understanding of how to complete and submit this report to tax authorities, see the following recommended articles.

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