6 personal income tax on paper terms. Memo on operations with personal income tax

Reporting 6-NDFL is a new document for employers. It must be presented to the control authorities from the 1st quarter of 2016. This document is drawn up not for each employee individually, but for the entire enterprise as a whole. Let's consider further how to fill in 6-NDFL.

General information

First of all, you need to know where 6-NDFL is presented. The document form, drawn up in accordance with all the rules, is sent to the same control body to which the tax is transferred. There are two ways to submit a document: in paper or electronic form. The first option is suitable for those employers whose average headcount is less than 25 people. Form 6-NDFL can be presented in person or sent by mail. In electronic form, the document is sent through the official website of the Federal Tax Service.

6-NDFL: terms of provision

The document is submitted quarterly. It must be sent no later than the last day of the 1st month of the next quarter. The legislation provides for liability for those who late submits 6-NDFL. Terms of provision may be shifted. In particular, this happens if the deadline falls on a holiday or weekend. In this case, for entities that have issued 6-NDFL, the terms of provision are postponed to the next working day. The norms set the following calendar dates:

• 1st quarter. 2016 - 03.05.2016
• Half year - 08/01/2016
• 9 months - 31.10.2016
• For 2016 - 1.04.2017

6-NDFL: sample

When preparing a document, it is necessary to comply with a number of general requirements. If we take any correctly drawn up example of 6-NDFL, it can be noted that:

Fields design rules

In some cases, difficulties may arise when entering information into f. 6-NDFL. A sample document contains fields consisting of a certain number of characters. In each of them, only 1 indicator should be indicated. The exception is information about the date or values ​​expressed in decimal fractions. Calendar numbers are written using three fields. The first two contain 2 familiarity each - for the day and month, the last - 4 - for the year. fits into 2 fields separated by a dot. The sum indicators and details must be present without fail in f. 6-NDFL. The form is drawn up separately for each OKTMO. Tax amounts are calculated and indicated in rubles. The rounding rules are used here. Each page bears the date of compilation and the signature of the person in charge.

Fields

In what cases is it not necessary to present a document?

Form 6-NDFL is not issued if no payments were made to employees during the period and, accordingly, tax on their income was not withheld. Simply put, it makes no sense to put zeros in the lines. The 6-NDFL declaration is not submitted even when the company has no personnel. There is no need to draw up a document only for newly opened (registered) organizations that have not yet started their activities. An entrepreneur or a legal entity can (but are not obliged) to notify the tax service in any form of the reasons why the f. 6-NDFL.

A responsibility

For entities that need to issue 6-NDFL, the terms of provision are of great importance. Failure to comply will result in a fine. In this case, sanctions are imposed on both the entire enterprise and the head. If the delay is not very large, then the amount of the fine is minimal. In this case, account blocking can be applied as a measure of influence. The norms provide for 2 types of fines. The first one is assigned if the 6-NDFL report was not sent at the set time or was presented later. The second fine is imposed on the subject if errors are found in the document. Let's consider both cases in more detail.

Late submission of a document

The above terms have already been indicated in which it is necessary to provide f. 6-NDFL. The appointment of a fine for late submission of a document is carried out within 10 days from the date when it was received by the Federal Tax Service. In this case, the inspection may not wait for the completion of the desk audit. If the company is late for more than a month, the fine will be 1000 rubles. This size is considered the minimum. For each next overdue month, regardless of whether it is full or not, another 1,000 rubles will be added to the prescribed collection. This provision is established in the 126th article of the Tax Code (clause 1.2). The time of delay will be calculated from the date on which the organization submitted the report. The head of the company can be fined 300-500 rubles. This sanction is provided for in the Code of Administrative Offenses, in article 15.6. has the right to impose this fine without going to court.

Account blocking

If the document is not submitted within ten days with the established date, the FTS has the right to freeze banking transactions with the debtor's financial resources. Such a measure is provided for in Article 76 of the Tax Code (paragraph 3.2). Clarifications on the application of account blocking are given in a letter to the Federal Tax Service dated 08/09/2016.

Controversial moment

Sometimes, in practice, situations arise when an organization registered at the end of the quarter and has not yet managed to pay anything to its employees. Accordingly, the 6-NDFL report was not presented to the inspection. Meanwhile, the FTS, failing to receive the document on time, applies an account blocking to the subject. Many people have a logical question: is this measure legal in this case?

As mentioned above, Article 76 of the Tax Code in clause 3.2 allows the freezing of transactions in case of failure to submit f. 6-NDFL. Normally, there is no clause that blocking is used only in the presence of settlements with personnel. Meanwhile, it was also said above that the enterprise is not obliged to provide f. 6-NDFL, if it does not have employees or did not pay anything to them in the relevant period. However, the tax authorities themselves have repeatedly stated that they expect zero documents from the subjects. The fact is that the database does not determine the reason why the report was not presented. Accordingly, the account is blocked automatically. For defrosting, you will have to present a zero report. During the next (working) day, the tax authorities issue a resolution to remove the blocking. Such a period is provided for in clause 3.2 of the 76th article. It will take one more day to transfer the order to the bank. Usually, the exchange of documents is carried out via the Internet, respectively, the decision will come to the financial organization quickly enough. Within 24 hours after receiving the order, the bank releases the block. To prevent such problems from arising in the future, experts recommend sending a notification about the absence of settlements with personnel and making a decision on this basis about the failure to surrender 6-NDFL.

Inaccuracy of information

The subject may be fined for any error or inaccuracy in the report. The amount of the penalty is 500 rubles. for each page with false information. This sanction is provided for in Article 126.1 of the Tax Code. The specified norm lacks a clear list of errors that belong to the category of "inaccurate information". In this regard, the relevant decisions are made directly by the auditors.

Meanwhile, the inspectorate cannot mindlessly fine all subjects. As explained by the Ministry of Finance, inspectors must consider each case individually. This means that before issuing a fine, officials must assess the severity of the defect / error. In addition, extenuating circumstances must be taken into account. In particular, the penalty may not be charged if, due to an error, the tax agent:

1. Did not underestimate the amount of the mandatory deduction.
2. Did not violate the interests of the individual.
3. Didn't hurt the budget.

These points are clarified in the letter of the Federal Tax Service dated August 9, 2016. As in the case of late delivery of the document, it is allowed to hold accountable not only the enterprise, but also its responsible employees (the head, in particular). Officials may be charged with a fine of 300-500 rubles.

How to avoid sanctions?

In order not to receive a fine, it is necessary to notice inaccuracies before the tax authorities and correct them. For this, a revised declaration is drawn up. At the same time, experts recommend including the correct information on all receipts for the entire period. 6-NDFL is also presented if some information is reflected in the first document or is not fully provided. It is advisable to draw it up even if the inaccuracy has led to an overestimation of the deduction amount. Otherwise, a fine (500 rubles) may be imposed. The Tax Code requires to include in the revised document only the information that was submitted with errors. This provision is provided for in Article 81 (clause 6). However, the tax inspectorate believes that 6-NDFL cannot be filled out like that. The document must show generalized information without breaking it down by payer. If you provide information on one employee, then this can distort all information.

Nuances

On the title page when submitting the revised document, you should put down "Correction number 001" (if this is the first correction). The clearance rules do not provide for the presentation of a canceling or canceling calculation. In this, 6-NDFL differs from the well-known 2-NDFL certificate (it also needs to be presented). If an error was identified in the same quarter in which it was made, there is no need to submit an updated document. Instead, inaccurate information is reversed before the end of the reporting period and settlement is processed as usual.

Do I need to clarify the calculation if the office check is completed?

Let's consider a case. The company made a mistake when registering 6-NDFL for 6 months. In lines 110 and 120 of the second section, the same calendar numbers of withholding and deductions of tax were indicated. It would be correct to set the deadline for payment on the next working day after the deduction. Moreover, the deduction was made on time. The question arose: is it necessary to clarify the information if the company was not late with the tax, but ended?

Experts recommend sending a corrected calculation. During the inspection, the authorized persons may decide that the company is lagging behind the tax deduction. In addition, for incorrectly specified dates, a fine of 500 rubles is threatened. as for false information. They can be considered any errors and inaccuracies in the document. This provision is explained in the letter of the Federal Tax Service dated 08/09/2016. Inaccuracies should be corrected, therefore, even if the in-house audit was completed, and the inspectors did not report the identified shortcomings. Errors can be discovered during on-site inspection. In this case, the organization will be held accountable. It is safer, if an error is found, to immediately pass the specified f. 6-NDFL. This will avoid penalties.

The 6-NDFL report is a form by which taxpayers report on personal income tax. In it, they must indicate information about the income of employees, the calculated and withheld amounts of personal income tax for the reporting period. All employers are required to take it every quarter.

Report form 6-NDFL

The 6-NDFL report form, the procedure for filling out and submitting is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / [email protected] At the beginning of 2018, it was amended by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11 / [email protected] which entered into force on March 26, 2018.

The report, which shows the calculation of the amounts of personal income tax, is submitted quarterly in electronic format, if during the reporting quarter the organization made payments in favor of 25 people or more. If the organization reports for less than 25 people, then the form can be submitted on paper. The amount of tax is filled in rubles, and the amount of income - in rubles and kopecks.

Terms of delivery of 6-NDFL

Form 6-NDFL must be sent to the tax office no later than the last day of the month following the reporting quarter. The annual calculation is provided until April 1 of the next year (Article 230 of the Tax Code of the Russian Federation). For the 2nd quarter of 2019, you must report no later than July 31. More details on the timing can be seen in the table.

Reporting penalties

Failure to comply with the deadline for submitting the report is subject to a fine. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of article 126 of the Tax Code of the Russian Federation. The official responsible for failure to provide personal income tax reporting on time can be fined from 300 to 500 rubles (part 1 of article 15.6 of the Administrative Code of the Russian Federation).

If the information in the 6-NDFL report is established, the organization will be fined 500 rubles (clause 1 of article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization should know thoroughly about how to fill out 6 personal income tax-2019.

Illegal submission of a 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Form changes to consider in 2019

In 2018, the legal successors of the reorganized companies became obliged to hand over 6-NDFL, if the company itself had not done this before the end of the reorganization. In particular, the successor organization should:

• indicate your TIN and KPP at the top of the title page;
• use the code "215" (for the largest taxpayers - "216") in the requisite "at the location (of registration) (code)";
• in the requisite "tax agent" mark the name of the reorganized entity or its separate subdivision;
• in the new variable "Form of reorganization (liquidation) (code)" specify one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
• also indicate "INN / KPP of the reorganized company".

In addition, there have been other changes in the order of filling out the form.

The largest taxpayers need to bring the checkpoint according to the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.

Organizations tax agents who are not the largest taxpayers must indicate in the variable "at the location (of registration) (code)" the value "214" instead of "212".

The title page must contain the full details of the document confirming the authority of the representative.

The electronic format 6-NDFL has also been adjusted taking into account the above amendments.

Sample filling 6-NDFL: step by step instructions

Although the report is now in its fourth year, filling out still raises questions from employers and accountants. In addition, a number of changes were made to it, which must be taken into account when filling out.

The document is divided into the following sections:

1. Title page.
2. Section 1 (information is formed on an accrual basis).
3. Section 2 (information is reflected only for the specified quarter, excluding previous periods).

Below is an example of filling out 6-NDFL for the 2nd quarter of 2019 with step-by-step instructions.

Title page of the 6-NDFL form

Step 1. TIN and KPP

In the corresponding fields, the data of the TIN and KPP of the organization submitting the report are indicated. If the report is submitted by a branch, then the KPP of the branch is indicated.

Step 2. Adjustment number

If 6-NDFL is submitted for the first time in the reporting period, then zeros are reflected in the "adjustment number" field.

Correction implies changes to the information provided to the Federal Tax Service. Refinement of the calculation for the corresponding reporting period is indicated by the adjustment number. For example: 001, 002, 003 and so on.

Step 3. Reporting by quarters (period number)

The period for providing 6-NDFL is the quarter for which the employer reports:

• 1st quarter - code 21;
• half year - code 31;
• 9 months - code 33;
• year - code 34.

Codes for organizations providing information at the stage of reorganization (liquidation) are indicated in Appendix. 1 Order.

Step 4. Tax period

The tax period is the calendar year for which the information is provided. The corresponding 4 digits are entered in the field.

Step 5. Tax service code (at the place of registration)

The line indicates the code of the tax office where the reporting will be submitted. This is a four-digit code in which:

• the first 2 digits are the region number;
• the second two digits are the code of the inspection itself (for example, the inspection of the Federal Tax Service No. 9 of the Central District of St. Petersburg).

It is important to remember that reports are sent to the inspection at the location of the organization or its separate subdivision. Individual entrepreneurs submit this report to the tax office at the place of residence or implementation of activities.

The code "By location (accounting)" helps to determine which organization submits reports. A complete list of codes is defined in Appendix. 2 to the Order.

Most common for organizations:

• at the place of registration - 214;
• at the place of registration of a separate subdivision - 220;
• the largest taxpayers indicate - 212.

SP also indicate special codes:

• at the place of residence - code 120;
• at the place of business - code 320.

Step 6. Name of the taxpayer

The short (if any) or full name of the company is printed in the field “withholding agent”.

Step 7. OKTMO (municipality) code and taxpayer phone number

It is necessary to indicate the code of the MO where the organization or branch is located and registered. Sometimes citizens are paid money (salary and bonuses) both by the parent organization and its subdivision. In this case, two forms with different OKTMO codes are filled in and submitted at once.

Section 1

Section 1 "Generalized indicators" is formed on an accrual basis from the beginning of the year and consists of information on each personal income tax rate, except for lines 060-090. The structure of section 1 is information:

1. For each bet separately:

• tax rate percentage;
• the amount of accrued income (incomes that are completely tax-free personal income tax may not be included in the form, or incomes less than the limit, depending on the type of income. 50 thousand rubles per child, etc.);
• the amount of tax deductions;
• the amount of personal income tax (including from income in the form of dividends).

2. Generalized information on all rates (reflected once in the section at the rate formed first):

• the number of individuals who have received income;
• the amount of tax withheld;
• tax amounts not withheld;
• the amounts of personal income tax returned by the tax agent.

Personal income tax rates in 2019 on the income of employees and persons performing work (providing services) under civil contracts: 13%, 15%, 30% and 35%. In 2019, rates have not changed.

We will show how to take into account personal income tax in the 6 personal income tax report, using examples of filling out the sections line by line.

Block 1. Data on each personal income tax rate

Step 1. Line 010. Tax rate

In the example, the widely used personal income tax rate is considered - 13%. The value of the interest rate is indicated in the form field 010. In the case of calculating tax at different rates for each rate, those data will be generated that relate only to the specified personal income tax rate. The total values ​​of lines 060 to 090 are indicated once on the first page, on the following sheets these fields are filled with zeros.

Step 2. Line 020. Accrued income

On line 020 ("the amount of accrued income") all taxable income of employees, calculated on an accrual basis from the beginning of the year, shall be indicated - those that were actually received during the year. Not included in line 020 completely non-taxable personal income tax income and income transferred to employees of a less taxable limit, for example, financial assistance up to 4,000 rubles (on general grounds) or up to 50,000 rubles (for birth). The payment of dividends is reflected, among other things, in line 025.

In certain cases, material assistance is not fully subject to personal income tax (see clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation), with some types of material assistance, personal income tax is withheld from the part. In the Letter dated 01.08.2016 No. BS-4-11 / [email protected] The FTS clarified that line 020 should not contain information on income not subject to personal income tax and specified in Art. 217 of the Tax Code of the Russian Federation. Thus, completely tax-free material aid is not indicated in the form.

Step 3. Line 030. Tax deductions

If taxpayers were provided with tax deductions, then their amount is reflected in field 030. Deductions are tax-free amounts that reduce the basis for calculating personal income tax. The Tax Code provides for the following tax deductions:

• standard (article 218 of the Tax Code of the Russian Federation);
• social (Article 219 of the Tax Code of the Russian Federation);
• property (Article 220 of the Tax Code of the Russian Federation), etc.

Line 030 is filled in in total for all deduction codes (order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected]) for which they were provided.

Step 4. Line 040. Calculated personal income tax

Line 040 (“amount of calculated tax”) is calculated by multiplying line 010 (“tax rate”) and the corresponding tax base of income (personal income tax base).

The tax base of income (for each rate) is determined as the difference between column 020 (“amount of accrued income”) and column 030 (“amount of tax deductions”).

Tax base of income (rate 13%) = 10,100,000.00 - 100,000.00 = 10,000,000.00 (personal income tax base 13%)

Line 040 ("the amount of calculated tax") = 10,000,000 * 13% = 1,300,000 (personal income tax at the rate of 13%).

Tax on dividends is indicated in column 045 and is calculated in the same way.

Step 5. Line 050. Amount of advances

This field is filled in if the organization employs foreigners on a patent basis. In this case, line 050 (“the amount of the fixed advance payment”) reflects the amount of advances paid to foreigners. In other cases, there is no data to fill in line 050, and zero is indicated.

Block 2. Results of section 1

Step 6. Line 060. The number of people who have received income since the beginning of the year

The field indicates the total number of individuals to whom the organization made payments of taxable income in the reporting period.

Step 7. Line 070. The total amount of tax withheld across all rates

Line 040 is the calculated tax, that is, the value of this line shows the amount of tax that must be transferred for the period (1st quarter, 1st half of the year, 9 months, year).

Line 070 - withholding tax, displays data on the listed tax amounts for the current period only. This line should not include data for past or future payments.

You can verify the data on page 040 on payment orders for the payment of personal income tax by comparing fields 106 (“TP” - payments of the current year) and 107 (“MS indicates the ordinal number of the month”) with the value of line 040.

For the 2nd quarter of 2019, as in other periods, the value of line 040 must correspond to the amounts calculated (calculated) and transferred to the budget for this period. Please note that not in this period, but precisely for him. Page 070 is checked in the same way as page 040, taking into account that all transfers (tax payment) must be made in the quarter (another period) for which we are reporting. That is, the information is compared for the reporting period of personal income tax paid in the reporting period. You can check the correctness of the values ​​of lines 040 and 070 by determining the amount of payments for the last reporting month made in the next one after the reporting one.

The value of line 070 ("withheld") may not match the data of line 040 ("calculated"). This happens when some tax amounts were charged earlier and withheld from employees later.

Step 8. Line 080. Tax not withheld

In column 080, the amounts of personal income tax are entered that could not be withheld for any reason.

Step 9. Line 090. Tax refunded

Line 090 reflects the amount of tax that was withheld by mistake and returned to the employee. If there were no such cases, they put zero.

Section 2

This section of the 6-NDFL report contains only information for the reporting quarter, and not for the period from the beginning of the year. It indicates the dates of payment of income to employees and the deadlines for the transfer of personal income tax, as well as the amounts that correspond to income and tax.

Arrange the dates of transfers to employees in chronological order.

Step 10. Date of receipt of income by employees

Columns 100 reflect the day the employee received income, even if the transfer was on a list, for each quarter of the year. Information for one day must be summed up if they have the same tax transfer dates. If payments to employees are made in different types that have differences in the date of tax transfer, information on such income should be indicated separately.

Please note that the date and month to be specified depend on the nature of the payments.

The date that the employee receives the income depends on the specific type of payment. So, the salary becomes the citizen's income on the last working day of the month for which it is transferred. Therefore, it is permissible to indicate the last number in this line, for example, January 2019, although employees received their salaries for January only in February. But vacation and sick leave are recognized as the income of citizens on the day they are received. As for material assistance, when transferring in cash, the date of receipt of income is the date of payment (transfer to a bank account or issuance from a cash desk). If material assistance is in kind, then in line 100 you must indicate the date of the transfer of income.

Step 11. Line 110. The day the tax was withheld by the withholding agent

Line 110 contains the date (day, month, year) with which the tax was withheld.

Withholding personal income tax from wages, vacation pay, sick leave, material assistance (from the taxable part), remuneration for work performed (services performed) and other payments in favor of the employee is possible only on the day the income is transferred to the employee.

Step 13. Line 130. Income before withholding tax

Field 130 indicates the amount received by the employee or employees (in case of payment by the list) on a specific date (filled in column 100 on the left) before the tax was withheld.

The employee's monthly income date must match the amount, unless it includes fully tax-free income. In such cases, explanations of the official position of the following departments can be given:

• letter of the Federal Tax Service of Russia dated 15.12.2016 No. BS-4-11 / [email protected];
• letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11 / [email protected]"With regard to the calculation in the form of 6-NDFL".

This rule also applies on the title page. Even in the longest line containing the name of the organization, any remaining spaces are filled in with dashes.



Zero 6-NDFL

The obligation to submit a 6-NDFL calculation to the tax authority at the place of its registration arises if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If no income is accrued or paid to employees during the year, there is no need to submit a report. The FTS informed about this in a letter dated 23.03.2016 No. BS-4-11 / 4901.

If during 2019 there was at least one payment in favor of an individual, having the nature of remuneration for labor, sick leave, material assistance, remuneration for services rendered (work performed) as part of a civil contract, the report must be completed. Since the form is filled in with a cumulative total, in the future, the indicators from the first, second and third quarters will be saved in the future on a cumulative basis. So, in principle, there can be no zero 6-NDFL, the report will still contain information on at least one payment.

If last year the organization was a tax agent, but this year, for some reason, stopped paying income to employees, nothing can be submitted to the tax authority. Although the company is not obliged to explain to the tax authorities what the loss of the status of a tax agent is connected with, for complacency, you can send a letter to the Federal Tax Service Inspectorate not to provide 6-NDFL in any form.

Download form 6 personal income tax: Actual form

6 personal income tax, sample filling

Fill out the 6-NDFL form online

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

The 6-NDFL report, already familiar to all employers, is submitted on a quarterly cumulative basis. When is the document considered accepted? How will the deadlines for the delivery of 6-NDFL change in 2018? And what is the threat to those tax agents who violate legal requirements and report at the wrong time or with false data? You will learn all the details from our material.

Submit to the tax authorities f. 6-NDFL on income, deductions and personal income tax are required by all employers, as well as persons hiring workers under GPC agreements (civil law). Where exactly to submit documents? It is required to submit the form to the territorial tax office at the tax agent's registration address (clause 2 of article 230 of the Tax Code). As a rule, for legal entities - this is the IFTS at the legal address, for individual entrepreneurs - at the place of residence. But if a company has an OP (separate subdivisions) that independently settle accounts with citizens, then the income tax report is submitted by the OP, and not by the “head”.

What are the deadlines for submitting reports on income tax f. 6-NDFL are valid in 2018 for individuals and businesses? First of all, it should be noted that in this regard, the regulatory requirements are the same for both legal entities and entrepreneurs. That is, the submission of the form must be carried out in the same time frame. The exact regulations are governed by the provisions of stat. 230 of the Tax Code, namely clause 2. It is determined here that the reporting for the reporting periods should be until the last day of the month following the reporting one, for the tax one - until April 1. In this case, the reporting periods are considered - a quarter, half a year and 9 months, tax - a year (calendar).

How and when to report on 6-NDFL - due dates in 2018

When specifying on which deadline the deadline for submitting the form falls, it should be remembered that if the last date of the month is a day off or a non-working holiday, then the deadline is transferred to the first day of work after the rest. Usually, all the necessary information about transfers is given in production calendars, which, along with calculators, forms and reference books, are laid out in the public domain in separate sections. Taking into account the above, the official deadlines for submitting the 6-NDFL report in 2018 will be as follows - for your convenience, the data are summarized in a table.

Mandatory deadlines for the delivery of 6-NDFL in 2018:

Note! The term for all reporting periods of the year, starting from 1 quarter. and for 9 months, given according to current data. However, the date of submission of the form for 2018 is indicated in accordance with the requirements of stat. 230, but without taking into account the possible postponement of weekends and public holidays, since the corresponding Government Resolution will be adopted only at the end of 2018.

Where to take 6-NDFL (clause 2 of article 230 of the Tax Code):

• Russian enterprises with OP - for OP employees, employed on the basis of employment contracts, and individuals involved in the division on the basis of GPA, to the tax office at the registration address of the OP, independently concluding contracts with citizens.
• Russian organizations without OP - to the tax office at the registration address.
• Organizations recognized by regulatory criteria as the largest taxpayers are sent to the tax inspectorate both at the place of their registration and at the place of registration of the OP separately, if the company has such divisions.
• SP on UTII or PSN - to the tax office at the address of registration in connection with the conduct of such activities.
• Individual entrepreneur in other taxation systems - to the tax office at the address of registration (residence).

How to take 6-NDFL (clause 2 of article 230 of the Tax Code):

• On paper - if the number of individuals who received payments of various nature for the reporting period does not exceed 25 people, that is, the maximum is 24 people.
• In electronic format by sending via TCS - if the number of such individuals exceeds or is equal to 25 people. during the reporting period.

Note! The deadlines for the delivery of 6-NDFL in 2018 do not change depending on how many individuals income is reflected. This metric only affects the presentation format of the report.

When 6-NDFL is recognized as accepted:

• For a paper form - according to the mark affixed by the inspector on the document: the registration number, date of delivery and the signature of an authorized employee of the Federal Tax Service Inspectorate are indicated. If the reports are sent by mail, the date of submission is the day of sending the valuable letter (it is necessary to have an inventory of the attachment, where the seal of the Russian Post with the date is also affixed).
• For an electronic report - according to the electronic confirmation in the protocol of the TCS operator.

Responsibility for violation of the deadline for submission of the 6-NDFL report in 2018

As with the submission of any other forms of reporting for non-compliance with the deadlines for submission of 6-NDFL established at the legislative level, penalties are provided for tax agents. Liability measures include the accrual of penalties, as well as the blocking of all taxpayer accounts with banks, including electronic transactions. The exact size of the sanctions with links to regulatory documents is below.

Penalties for violation of the deadlines for filing 6-NDFL

Even in the event that the employer is only one day overdue for the provision of information, he will be fined. The amount is 1000 rubles. - the total amount of the fine is calculated based on all months of delay - both full and incomplete (clause 1.2 of article 126 of the Tax Code). Thus, the minimum amount of the sanction is 1000 rubles, and the maximum is determined in accordance with the delay period.

For example, the organization provided a report to f. 6-NDFL for Q3 2017 only on 22.01.18. Meanwhile, the legislative deadline for submitting the form is set to 31.10.17. This means that the tax authorities will draw up an act with the amount of the fine for 3 months. - November, December and January, that is, in the amount of 3000 rubles.

Note! If the employer is late with the delivery by more than 10 days (calendar), the head of the IFTS is obliged to approve the decision to block the account (clause 3.2 of article 76). It will be possible to cancel this decision after the fulfillment of the duties of a tax agent, that is, by filing reports with the supervisory authorities.

Penalty for submitting false information

When submitting 6-NDFL to the IFTS, it is important for tax agents not only to follow the current deadlines for submitting the report, but also to correctly reflect all the data when filling it out. We have already talked about the deadlines in 2018, now we will figure out which errors in the document are considered false and can lead to the accrual of sanctions. First of all, these are inaccuracies in the data on incomes on page 020 sec. 1, information on deductions on page 030 sec. 1, indication with errors in page 070 sec. 1 personal income tax data from various carry-over payments, reflected on p. 100 sec. 2 not the exact date of settlements with individuals, filling out on page 120 of the not obligatory term for the transfer of tax, but the date of the actual payment of the amount on the payment (other document).

In addition, a clarification will be required in the case when the wrong OKTMO is given on the title plate of the form, or in Sec. 1 the estimated income tax rate is incorrectly indicated, and the wrong accounting code is given. All tax agents are advised to submit an update on their own if errors are found. If the data is corrected independently, no fines will follow, otherwise you will have to pay 500 rubles. (stat. 126.1).

Administrative responsibility

Employers' officials are also threatened with penalties. In case of violation of the rules for submitting a report to the responsible person of the enterprise / individual entrepreneur, tax authorities can issue a fine in the amount of 300-500 rubles. according to h. 1 stat. 15.6 Administrative Code. Such a sanction is charged by the employees of the Federal Tax Service Inspectorate on their own, without the need to appeal to the judicial authorities.

Conclusion - we examined the main deadlines for submitting a 6-NDFL report in 2018.As you can see, in order not to face fines, it is easier to comply with all the dates for filing f. 6-NDFL. If the tax agent is obliged to report on the headcount indicators in electronic format, but reported "on paper", such a document will be considered not submitted.

For reference, how best to take out a loan for individual entrepreneurs, methods of obtaining an individual entrepreneur loan, is described in detail in a separate article.

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Every Russian citizen is obliged to pay tax on his income to the budget of the Russian Federation. For employees of enterprises, calculations, deductions and payments are made by the accounting department independently. This obligation is imposed on all tax agents.

For all income paid to personnel and personal income tax transfers made on them, all employers report to the tax service. Since 2016, the main reporting, reflecting the necessary information (form 2-NDFL), has been supplemented with a new calculation. In addition to the annual document, it is now necessary to fill out and submit 6-NDFL calculations on a quarterly basis. The form is set at the federal level and is strict.

In the 6-NDFL form, all information on the income of employees received from the employer and the amounts of personal income tax is shown. The purpose of its introduction is to tighten control over tax agents by the Federal Tax Service Inspectorate and thereby ensure greater protection of working citizens.

What it is

All income of citizens received from the employer is subject to personal income tax. The Tax Code obliges tax agents to independently calculate, withhold and pay taxes on the income of their employees.

Until 2016, employers reported on withholding and paid amounts of income tax only once a year - after the end of the tax period. Until April 1, a report was submitted in the form of 2-NDFL with information about each hired specialist.

Tax agents violated their obligations everywhere, could delay or not pay wages, since the tax office did not have sufficient information to monitor them during the year.

To remedy the situation, a new reporting form was developed. Now all enterprises and businessmen, in whose staff hired personnel work, must report to the tax service on a quarterly basis, presenting 6-NDFL certificates (clause 2 of article 230 of the Tax Code of the Russian Federation). The FTS approved the form of the form by its order No. ММВ-7-11 / 450 in 2015.

In the new report, employers show information:

• About Me;
• on the remuneration paid to the personnel;
• on the amounts of deductions provided;
• on the dates of the actual receipt of income by the personnel, making tax deductions from them and transferring them to the state budget.

A sample of filling out the 6-NDFL form:

Who must file Form 6-NDFL

All firms and businessmen who are tax agents for income tax of citizens in accordance with the Tax Code of the Russian Federation are obliged to hand over the calculation:

• enterprises;
• businessmen;
• notaries in private practice;
• lawyers who organized lawyers' offices;
• other persons conducting private practice.

The document is drawn up for all citizens who received income from a tax agent: earnings under labor contracts, remuneration under civil contracts, dividends, etc. The exception is individuals who received income from the sale of property and under contracts in which they are private entrepreneurs (clause 1 Clause 1 of Art.227, Clause 2 of Clause 1 of Art.228 of the Tax Code of the Russian Federation).

Procedure for filling out the document

When registering the calculation of 6-NDFL, the following rules must be observed:

• For manual filling, violet, blue and black ink is allowed. Correction of errors using a corrector is prohibited.
• Lines are filled from left to right, starting from the first cell. Blank cells are marked with dashes.
• Income indicators are reflected in fractional numbers in rubles with kopecks.
• The amount of tax is indicated in full rubles without kopecks, rounded according to the general mathematical rule.
• The document is drawn up for each separately.
• Page numbering should be continuous, starting from the first sheet.

The 6-NDFL form is divided into three parts: a title page and two sections.

On the first page of the document, firms put down their own and, businessmen - only TIN, dashes are made in the field provided for the checkpoint. When submitting a document in the reporting period for the first time, the correction number is "000". When submitting a revised report, the number is indicated in accordance with the serial number of the adjustment being made: "001", "002", etc.

The period for submitting the report is reflected in a special code:

In the tax period, the form is marked with the year of its actual preparation. On the title page, it is also necessary to put down the code of the IFTS that accepts the reporting. It is easy to find out on the website of the tax service.

The location has the following location coding:

The tax agent enters his abbreviated name, which corresponds to the Charter, in the field of the same name. The businessman indicates his full name. completely in accordance with the passport. The first sheet also reflects the company's OKTMO, contact phone number, and the total number of sheets in the report.

In the conclusion, you need to reflect who the information is submitted by. If it is the employer himself, the code “1” is put down. When a representative of a tax agent submits the form, a “2” is put in with the details of the document confirming his authority.

The date and signature are written by the person who submits 6-NDFL. In the lower right corner, the section is intended to be filled in by the tax inspector.

The first section is filled in with the incremental amounts from the beginning of the year.

The lines contain the following information:

There should be no equality between lines 040 and 070 if there is carry-over income, for example, wages for March, which were issued in April. Due to the fact that earnings were accrued in March, personal income tax from it is reflected in line 040. Withholding and transfer of tax to the budget will be made by the employer in April.

The tax service will not consider it as an error if the value of line 040 exceeds the amount indicated in line 070 (letter of the Federal Tax Service No. BS-4-11 / 4222 of 2016). Lines for payments for July, September, December are filled in the same way.

Section 2 of the 6-NDFL report is intended to show data on the amounts transferred by the tax agent for the last three months.

Income is reflected according to the dates of receipt of income by employees:

The following lines contain information:

For each type of payment, separate lines from 100 to 140 are provided, arranged chronologically. If there are not enough lines, additional document pages are added. Duplication of the first section is not required.

Where and in what time frame do you need to take

The calculation is presented on an accrual basis on a quarterly basis, i.e. four times a year. The law establishes deadlines, according to which the deadline is the last day of the month for the quarter for which the document is prepared. For example, for the second quarter of 2017 - July 31. The annual report must be submitted before April 1 (Article 230 of the Tax Code of the Russian Federation).

For violation of the established procedure for filing 6-NDFL, penalties are provided. One month late will cost 1000 rubles.

As a general rule, a document can be submitted in paper form with the number of staff not exceeding 25 staff units (clause 2 of article 230 of the Tax Code of the Russian Federation).

The filing method is chosen at the discretion of the reporting person:

• by post with an inventory;
• personally at the regional inspection of the Federal Tax Service;
• through a trusted representative.

In the case of a large staff of employees (over 25 people), the calculation must be submitted in electronic form. Enterprises and businessmen submit 6-NDFL reports at the place of their registration. If a legal entity has separate subdivisions, documents must be submitted both to the FTS inspection at the location of the head office and at its actual location.

At the end of the 1st quarter of 2018, they must submit to their tax office the calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-personal income tax).

We will remind you of the deadline for submitting the 6-NDFL report for the 1st quarter of 2018 and the procedure for completing the Calculation in our consultation.

6-NDFL for Q1 2018: deadline

What is the due date for 6-NDFL for the 1st quarter of 2018? In general, the calculation of 6-NDFL during the year shall be submitted no later than the last day of the month following the reporting period (quarter, six months, 9 months) (clause 2 of article 230 of the Tax Code of the Russian Federation). It turns out that for the 1st quarter of 2018 the Calculation must be submitted by the end of April. However, 04/30/2018 is a day off due to the postponement of the weekend from Saturday 04/28/2018 to this date (Government Decree of 10/14/2017 No. 1250). Let us remind you that if the last day of the deadline falls on a weekend or a non-working holiday, the next working day is considered the end of the term (clause 7 of article 6.1 of the Tax Code of the Russian Federation). The closest working day after 30.04.2018 will be 03.05.2018. Therefore, 05/03/2018 is the deadline for the delivery of 6-NDFL for the 1st quarter of 2018.

Report form 6-NDFL for the 1st quarter of 2018

It is necessary to submit the 6-NDFL declaration for the 1st quarter of 2018 (as Calculation is sometimes called) on a new form, that is, taking into account the changes introduced by the Order of the Federal Tax Service of January 17, 2018 No. ММВ-7-11 / [email protected].

Let's make a reservation right away that there have been no significant changes for tax agents (except when drawing up the Calculation in the event of reorganization).

The calculation of 6-NDFL still consists of a title page and two sections:

• Section 1 "Generalized Indicators";
• Section 2 "Dates and amounts of income actually received and withholding tax on personal income."

However, when drawing up the 6-NDFL form for the 1st quarter of 2018, changes in the codes reflected on the title page of the Calculation must be taken into account.

So, if earlier on the line "At the location (of registration) (code)" the Russian organization, which is not the largest taxpayer, indicated the code 212, then in the report for the 1st quarter of 2018 it will be necessary to indicate the code 214.

6-NDFL for the 1st quarter of 2018: instructions

The procedure for filling out the 6-NDFL Calculation for the 1st quarter of 2018 can be found in Appendix No. 2 to the Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / [email protected]

Let us recall some general requirements for filling out the 6-NDFL form:

• filling in the text and numerical fields of the Calculation from left to right, starting from the leftmost cell;
• putting down dashes in blank cells, while in blank cells for sum indicators, zero is indicated in the leftmost cell, the rest of the cells are crossed out;
• a ban on double-sided printing of Settlements on paper;
• use of black, purple or blue ink;
• when preparing the Calculation on a computer and the subsequent printing, dashes can be omitted, while the Courier New font should be used with a height of 16 - 18 points.

Section 1 6-NDFL for the 1st quarter of 2018

Let us remind you how to fill out Section 1 "Generalized Indicators" of the 6-NDFL Calculation for the 1st quarter of 2018.

If in the 1st quarter of 2018 the withholding agent applied different tax rates, then lines 010-050 are filled in separately for each rate. In this case, the indicators are given in total for all individuals to whose income a specific rate was applied.

Line 010 "Tax rate,%" indicates the tax rate applicable in the 1st quarter of 2018.

Lines 020-050 shall be completed in relation to each specific rate indicated on line 010.

On line 020 "Amount of accrued income", the amount of accrued salaries, as well as other actually paid income for the 1st quarter of 2018, is indicated.

If dividends were paid in this period, then their amount must be reflected again on line 025 "Including the amount of accrued dividend income".

On line 030 "Amount of tax deductions" shall be reflected the amount of tax deductions, which reduces the income subject to taxation. This line reflects, in particular, the standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation, as well as deductions in the amount provided for by Art. 217 of the Tax Code of the Russian Federation (for example, a deduction from the value of gifts or material assistance). A complete list of deductions can be found in the Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected].

The amount of calculated personal income tax is reflected in line 040 "Amount of calculated tax".

In line 045 "Including the amount of calculated tax on income in the form of dividends", you must indicate the amount of personal income tax from dividends reflected in line 025.

If an organization or individual entrepreneur employs foreigners who have a patent and independently pay personal income tax, then a tax agent can reduce the calculated personal income tax of such employees by the amount of fixed payments for personal income tax transferred by them. The amount by which the tax agent reduces the calculated personal income tax is reflected in line 050 “The amount of fixed advance payment”.

On line 060 "The number of individuals who received income", the tax agent must indicate the total number of individuals who received income from him in the 1st quarter of 2018. Moreover, if during the 1st quarter the same person was fired and recruited again, on line 060 it is indicated only once.

On line 070 "Amount of tax withheld" shall be reflected the amount of personal income tax that was withheld by the tax agent in the 1st quarter.

On line 080 "The amount of tax not withheld by the tax agent" shall be reflected the amount of personal income tax that the tax agent cannot withhold from the income of an individual until the end of the year.

On line 090 "The amount of tax returned by the tax agent" you need to show the amount of personal income tax that was returned to individuals in accordance with Art. 231 of the Tax Code of the Russian Federation.

Lines 060-090 are filled out in total for all tax rates and are mandatory on the first page of Section 1.

Section 2 6-NDFL for the 1st quarter of 2018

In Section 2 "Dates and amounts of income actually received and personal income tax withheld", you must indicate:

• dates of actual receipt of income by individuals;
• dates of withholding personal income tax;
• terms of transfer of personal income tax;
• the amount of income actually received;
• the amount of personal income tax withheld.

At the same time, if several individuals have the same dates of actual receipt of income, the dates when personal income tax should be withheld and transferred to the budget (i.e., lines 100-120 of Section 2), then the amounts of actually received income (line 130), as well as the amounts withholding tax (line 140) for such persons is reflected in the Calculation summarized, that is, collapsed in one block of lines 100-140.

On line 100 "Date of actual receipt of income", you must indicate the date when the individual actually received the income reflected in line 130.

The dates of the actual receipt of income are indicated in Art. 223 of the Tax Code of the Russian Federation.

For example, wages income is recognized as received on the last day of the month for which the income was accrued.

And how to show sick leave in 6-NDFL for the 1st quarter of 2018? It is recorded as income earned on the date of payment. And for example, the date of recognition of the award depends on its type. The monthly bonus is reflected like the salary, that is, on the last day of the month (Letter of the Ministry of Finance dated 04.04.2017 No. 03-04-07 / 19708). And the premium for a longer period of time (quarter, year, etc.) is considered received for personal income tax purposes on the date of payment (Letter of the Ministry of Finance dated October 23, 2017 No. 03-04-06 / 69115).

On line 110 "Date withholding tax" indicates the date when personal income tax should be withheld from the income shown on line 130. You need to withhold personal income tax when the income is actually paid (clause 4 of article 226 of the Tax Code of the Russian Federation).

On line 120 "Term for transferring tax", you must show the date no later than which personal income tax must be transferred to the budget. Recall that this must be done no later than the working day following the day of payment of income (clause 6 of article 226 of the Tax Code of the Russian Federation). As for benefits for temporary disability and vacation pay, the personal income tax for them is transferred at special dates: no later than the last day of the month in which such payments were made.

On line 130 "Amount of income actually received", you need to show the total amount of income of individuals (including personal income tax) received on the date indicated on line 100.

On line 140 "Amount of tax withheld" you need to reflect the total amount of tax withheld.

Please note that the following features may occur in the Calculation for the 1st quarter. They relate to the December salary, which was paid in January 2018, as well as the March salary, which will be paid in April 2018. In this case, the December salary is reflected only in section 2 of the Calculation, and the March salary only in section 1. In section 2, the salary for March, paid in April, will be shown only in the report for the half year of 2018.

An example of filling out the 6-NDFL Calculation for the 1st quarter of 2018 we gave in ours.

How to check the correctness of filling out the 6-NDFL form

You can check the correctness of filling in the Calculation for the 1st quarter of 2018 using the Control ratios (