Calculation of 6 personal income tax due dates. Personal income tax, sample filling

On October 14, 2015, Russia approved a reporting form: calculation of personal income tax according to form 6NDFL, which was calculated and withheld from individuals in the reporting period. A declaration in the approved form is required to be completed and submitted to the Federal Tax Service for all tax agents (companies, organizations, enterprises and individual entrepreneurs).

Report on form 6-NDFL: submission regulations, structure

The report on Form 6NDFL is submitted to the tax office quarterly. The deadline for submission is the last day of the month following the reporting month. If this date falls on a holiday, Saturday or Sunday, then the acceptable date for submitting the report is the next working day after the weekend or holiday.

In 2017, the calculation of the report must be submitted to the tax authority no later than:

• April 3, 2017 (annual calculation for 2016),
• May 2, 2017 ( quarterly report for three months of 2017),
• thirty-first July 2017 (semi-annual report for 2017),
• October thirty-first, 2017 (report for nine months of 2017).

The report for 2017 must be submitted no later than April 2, 2018.

Violation of deadlines for submitting reports leads to sanctions from the tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay was only one day.

Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by tax officials, you will have to pay a fine of five hundred rubles.

This report provides information not on a specific individual, but in general on accrued and transferred income tax for all individuals who received income in the organization.

• Petrova N.I. - within 10 months from the beginning of the year for 1 child 1,400 rubles x 10 months = 14,000 rubles
• Morozov E.N. - within 3 months from the beginning of the year for three children - ((1400 x 2)+ 3000) x 3 months. = 17,400 rub.
• During 2016, one employee was provided with a standard deduction as a disabled person: A.V. Sidorov. - for 12 months from the beginning of the year, the deduction amounted to 500 x 12 months. = 6000 rubles.

In order to easily fill out section 2 of calculation 6 of personal income tax for the fourth quarter. 2016, we will use the following auxiliary table. It reflects the amounts of payments, tax deductions, accrued and paid taxes in the 4th quarter.

The table shows New Year gifts given to seven employees.

In 2016, these employees did not receive financial assistance or other gifts.

An example of filling out the second section of 6NDFL

Based on the information indicated in the table above, we will consider how to fill out section 2 6 of personal income tax:

First block:

• p. 100 - 09/30/2016 p. 130 - 300000;
• pp. 110 - 10/11/2016 pp. 140 - 58253;
• pp. 120 - 10/12/2016.

Second block:

• p. 100 - 10/20/2016 p. 130 - 24451.23;
• pp. 110 - 10/20/2016 pp. 140 - 3183;
• pp. 120 - 10/31/2016.

Third block:

• pp. 120 - 10/31/2016.

Fourth block:

• p. 100 - 10/25/2016 p. 130 - 40000;
• pp. 110 - 10/25/2016 pp. 140 - 5200;
• pp. 120 - 10/31/2016.

Fifth block:

• p. 100 - 10/31/2016 p. 130 - 317000;
• pp. 110 - 11/11/2016 pp. 140 - 60463;
• pp. 120 - 11/14/2016.

Sixth block:

• p. 100 - 11.11.2016 p. 130 - 37428.16;
• pp. 110 - 11.11.2016 pp. 140 - 4866;
• pp. 120 - 30.11.2016.

Seventh block:

• pp. 100 - November 30, 2016 pp. 130 - 32000;
• pp. 110 - 12/09/2016 pp. 140 - 6103;
• pp. 120 - 12/12/2016.

Eighth block:

• pp. 100 - 12/26/2016 pp. 130 - 5000;
• pp. 110 - 12/26/2016 pp. 140 - 650;
• pp. 120 - 12/27/2016.

Ninth block:

• p. 100 - 12/27/2016 p. 130 - 35000;
• pp. 110 - 12/27/2016 pp. 140 - 910;
• pp. 120 - 12/28/2016.

2 section 6 personal income tax: form, example of filling out a zero report

The 6NDFL report is required to be provided by tax agents: enterprises (organizations) and individual entrepreneurs paying remuneration for labor to individuals. If during the calendar year the individual entrepreneur or enterprise did not accrue and pay income to employees and did not conduct financial activities, then the zero calculation of form 6NDFL does not need to be submitted to the Federal Tax Service.

But if an organization or individual entrepreneur provides a zero calculation, then the Federal Tax Service is obliged to accept it.

Inspectors of the Federal Tax Service do not know that the organization or individual entrepreneur did not conduct financial activities in the reporting period and were not tax agents, and are expecting a calculation in form 6NDFL. If the report is not submitted within two weeks after the final submission deadline, the Federal Tax Service has the right to block the bank account and impose penalties on the individual entrepreneur or organization that did not submit the report.

To avoid troubles with the Federal Tax Service, the accountant has the right to provide a 6NDFL declaration (with empty values) or write an information letter to the Federal Tax Service.

A sample of a report prepared for submission with zero indicators is given below.

A sample letter to the Federal Tax Service regarding a zero report can be seen below.

Filling out 6 personal income tax: algorithm of actions

To facilitate the work of filling out the second section of the 6NDFL calculation, you must:

1. Pick all money orders on payment of personal income tax in the reporting quarter.
2. Select all payment orders for transferring income to employees and cash receipts for issuing income from the cash register, arrange them in chronological order.
3. Create an auxiliary table following the example described above
4. Fill out information for each type of income in the table according to the information given in the section: “How to fill out 6NDFL: lines 100-120.”
5. From the completed auxiliary table, take information for section 2 of calculation 6 of personal income tax.

Attention:

• Line 110 indicates the day on which the employee’s income was actually paid (even if the salary or other income was paid later than the date established by the Tax Code).
• Personal income tax is not withheld when paying an advance.
• Line 120 indicates the deadline for transferring tax to the budget by type of income, and not the actual date of transfer of income tax (even if the tax is transferred later than the date established by the Tax Code).
• In line 140 the amount of calculated income tax on the income paid is entered (if the income tax is not fully transferred or not transferred at all, then the tax that should have been transferred is still entered).

Second section 6 personal income tax. Situation: impossible to withhold tax

How to fill out section 2 of section 6 of personal income tax when it is not possible to withhold income tax from an employee?

An individual received income in kind (for example, a gift), but in the future he has no cash payments.

The employer does not have the opportunity to withhold and transfer to the budget income tax on income issued in kind.

How to fill out section 2 of section 6 of personal income tax in this situation is indicated below:

• line 100 - day of issue of income in kind;
• p.110 - 0;
• p.120 - 0;
• line 130 - income in kind (amount);
• p.140 - 0.

The amount of unwithheld income is indicated in section one of the declaration on page 080.

Conclusion

Declaration 6 of personal income tax - a new report for accountants. When filling it out, a large number of questions arise; not all the nuances are considered and reflected in the recommendations given by the tax authorities. Explanations and clarifications on controversial issues are regularly given in official letters of the Federal Tax Service Russian Federation. In 2017, there are no changes to the reporting form and the rules for filling it out. This article describes how to fill out section 2 of section 6 of personal income tax in the most common situations; the given algorithm for compiling the second section of the calculation is successfully used in practice.

Good luck in submitting your reports!

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

Report form 6-NDFL

The form of the 6-NDFL report, the procedure for filling out and submitting it is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@. At the beginning of 2018, it was amended by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11/18@, which came into force on March 26, 2018.

A report that shows the calculation of personal income tax amounts 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 tax amount is filled in in rubles, and the income amount is filled in rubles and kopecks.

Deadlines for submitting 6-NDFL

Form 6-NDFL must be sent to the tax office no later than last day month following the reporting quarter. The annual calculation is provided until April 1 of the following 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 detailed timing can be seen in the table.

Fines for reporting

There is a fine for failure to comply with the deadlines for submitting the report. 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. An official responsible for failure to submit personal income tax reports on time may be fined from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If the information in the 6-NDFL report is found to be unreliable, 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 in detail how to fill out 6 personal income tax 2019.

Unlawful submission of the 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 reorganized companies were required to submit 6-NDFL, if the company itself did not do so 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 code “215” (for the largest taxpayers - “216”) in the details “at the location (accounting) (code)”;
• in the “tax agent” detail, indicate the name of the reorganized entity or its separate division;
• in the new detail “Form of reorganization (liquidation) (code)” indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
• also indicate “TIN/KPP of the reorganized company.”

There have also been other changes to the way you fill out the form.

The largest taxpayers need to provide a 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.

Tax agent organizations that are not major taxpayers must indicate the value “214” instead of “212” in the details “at location (accounting) (code)”.

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

The electronic format of 6-NDFL is also adjusted taking into account the listed amendments.

Sample of filling out 6-NDFL: step-by-step instructions

Although the report has been in effect for four years, completion still raises questions among employers and accountants. In addition, a number of changes have been made to it that must be taken into account when filling out.

The document consists of 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, without taking into account previous periods).

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

Cover page of form 6-NDFL

Step 1. TIN and checkpoint

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

Step 2. Correction number

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

An adjustment involves changes to the information provided to the Federal Tax Service. Clarification 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 quarter (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 place of registration)

The line indicates the code of the tax office where the reports 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 inspection code itself (using the example of Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg).

It is important to remember that reporting is sent to the inspectorate at the location of the organization or its separate division. Individual entrepreneurs submit this report to the tax office at their place of residence or place of business.

The code “By location (accounting)” helps determine which organization submits reports. The full list of codes is defined in the appendix. 2 to the Order.

The most common for organizations:

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

Individual entrepreneurs also indicate special codes:

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

Step 6. Taxpayer name

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

Step 7. OKTMO (municipal entity) code and taxpayer phone number

You must indicate the code of the municipality in whose territory the organization or branch is located and registered. Sometimes citizens are paid cash(salaries and bonuses) both the parent organization and its division. In this case, two forms with different OKTMO codes are filled out 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 for each personal income tax rate, except for lines 060-090. The structure of section 1 provides information:

1. For each bet separately:

• tax rate percentage;
• amount of accrued income (the form may not include income that is completely exempt from personal income tax, or income that is less than the limit, depending on the type of income. For example, financial assistance in connection with the death of a close relative, financial assistance for the birth (adoption, establishment of guardianship rights) of a child up to 50 thousand rubles per child, etc.);
• amounts of tax deductions;
• personal income tax amounts (including from income in the form of dividends).

2. Generalized information on all bets (displayed once in the section for the first bet):

• number of individuals who received income;
• amounts of tax withheld;
• amounts of tax not withheld;
• personal income tax amounts 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 did not change.

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

Block 1. Data for each personal income tax rate

Step 1. Line 010. Tax rate

The example considers the widely used personal income tax rate of 13%. In the form field 010 the value is indicated interest rate. In the case of tax calculation at different rates, for each rate the data will be generated that relates only to the specified personal income tax rate. The total values ​​of lines 060 to 090 are indicated once on the first page; on subsequent sheets, zeros are placed in these fields.

Step 2. Line 020. Accrued income

Line 020 (“amount of accrued income”) indicates all taxable income of employees, calculated on an accrual basis from the beginning of the year - those that were actually received during the year. Line 020 does not include income that is completely non-taxable with personal income tax and income transferred to employees that is less than the taxable limit, for example, financial assistance up to 4,000 rubles (on a general basis) 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 completely 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); for some types of material assistance, personal income tax is withheld from a portion. In Letter No. BS-4-11/13984@ dated 08/01/2016, the Federal Tax Service clarified that line 020 should not contain information about income not subject to personal income tax and specified in Art. 217 Tax Code of the Russian Federation. Thus, completely non-taxable financial assistance is not indicated on the form.

Step 3. Line 030. Tax deductions

If taxpayers were provided tax deductions, then their amount is reflected in field 030. Deductions are non-taxable amounts that reduce the base 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-7-11/387@) for which they were provided.

Step 4. Line 040. Calculated personal income tax

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

The tax base of income (at 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 (“calculated tax amount”) = 10,000,000 * 13% = 1,300,000 (personal income tax at a 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 (“amount of 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. Summary of Section 1

Step 6. Line 060. 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 reporting period.

Step 7. Line 070. Total amount of tax withheld at all rates

Line 040 is the calculated tax, i.e. 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 - withheld tax, displays data on the transferred tax amounts only for the current period. This line should not include data for past or future payments.

You can check the data on page 040 using payment orders for the payment of personal income tax by comparing fields 106 (“TP” - payments of the current year) and 107 (“MS indicates the serial 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 specifically for it. 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 (other period) for which we are reporting. That is, the information is compared according to 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 month following the reporting month.

Line 070 (“withheld”) may not be the same as line 040 (“calculated”). This happens when some tax amounts were accrued earlier and withheld from employees later.

Step 8. Line 080. Tax not withheld

Column 080 includes personal income tax amounts that could not be withheld for any reason.

Step 9. Line 090. Tax refunded

Line 090 reflects the amount of tax that was withheld incorrectly and returned to the employee. If there were no such cases, put a 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 for payment of income to employees and the deadlines for transferring personal income tax, as well as the amounts that correspond to income and tax.

The dates of transfers to employees need to be arranged in chronological order.

Step 10. Date employees received income

Columns 100 reflect the day on which the employee received income, even if the transfer was on a payroll basis, for each quarter of the year. Information for one day must be summarized if their tax payment dates coincide. If payments to employees are made according to different types, which have differences in the tax remittance date, information on such income must be indicated separately.

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

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

Step 11. Line 110. Day of tax withholding by the tax agent

Line 110 contains the date (day, month, year) of tax withholding.

Personal income tax can be withheld from wages, vacation pay, sick leave, financial assistance (from the taxable part), remuneration for work performed (services performed) and other payments in favor of the employee only on the day the income is transferred to the employee.

Step 13. Line 130. Income before tax

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

The date of the employee's income for the month must match the amount unless it includes completely non-taxable income. In such cases, explanations of the official position of the following departments can be provided:

• letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24064@;
• letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11/13984@ “Concerning calculations according to Form 6-NDFL.”

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



Zero 6-NDFL

The obligation to submit a calculation in Form 6-NDFL to the tax authority at the place of registration arises if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If employee income is not accrued or paid during the year, there is no need to submit a report. The Federal Tax Service informed about this in a letter dated March 23, 2016 No. BS-4-11/4901.

If during 2019 there was at least one payment in favor of an individual in the nature of wages, sick leave, financial assistance, remuneration for services rendered (work performed) as part of the execution of a civil contract, the report must be completed. Since the form is filled out on a cumulative basis, in the future, indicators from the first, second and third quarters will be saved in the future in a cumulative manner. So, in principle, there cannot be a zero 6-personal income tax; the report will still contain information on at least one payment.

If last year an organization was a tax agent, but this year for some reason stopped paying income to employees, you don’t have to submit anything to the tax authority. Although the company is not obliged to explain to the tax authorities what the loss of tax agent status is associated with, to reassure yourself, you can send a letter to the Federal Tax Service regarding the failure to provide 6-NDFL in any form.

Download form 6 personal income tax: Current form

6 Personal income tax, sample filling

Fill out form 6-NDFL online

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

Starting from January 1, 2016, all tax agents (organizations and individual entrepreneurs with employees) are required to submit quarterly tax reporting for personal income tax according to form 6-NDFL “Calculation of personal income tax amounts calculated and withheld by the tax agent.” The calculation form was approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450@ and registered by the Ministry of Justice of Russia on October 30, 2015 No. 39578.

In addition, the obligation to submit an annual certificate in form 2-NDFL remains. At the same time, the calculation of 6-NDFL contains data for the entire organization, and 2-NDFL is presented personalized for each individual for whom the organization was a source of income and acted as a tax agent for personal income tax.

The 6-NDFL calculation consists of a title page, section 1 “Generalized indicators” and section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Who provides 6-NDFL calculations and where?

The obligation to submit a report is assigned to organizations and individual entrepreneurs that are recognized as tax agents on the basis of the provisions of Art. 226 Tax Code of the Russian Federation.

The calculation is presented:

• Russian organization- to the tax office at the place of your registration;
• a Russian organization with separate divisions - to the tax office at the place of registration of the parent organization and the location of the separate divisions (in relation to individuals who received income from separate divisions);
• an individual entrepreneur - to the tax office at the place of business in connection with the application of tax regimes in the form of payment of UTII and PSNO;
• the largest taxpayer - to the tax office at the place of registration as the largest taxpayer or to the tax office at the place of registration of such a taxpayer for the corresponding separate division (separately for each separate division).

Deadlines for submitting 6-NDFL calculations

Compiled and submitted once a quarter in the total amount for the organization, without personalized accounting.

Rented quarterly no later than the last day of the month following the expired quarter.

Deadlines for submitting form 6-NDFL in 2016:

• for the first quarter of 2016 - no later than May 4, 2016;
• for the first half of 2016 - no later than August 1, 2016;
• for 9 months of 2016 - no later than October 31, 2016

Organizations and individual entrepreneurs with a number of individuals who received income in tax period, up to 25 people have the right to submit payments on paper. All other tax agents submit reports electronically.

Reasons for submitting 6-NDFL

The basis for filling out the 6-NDFL calculation is the register tax accounting(Clause 1 of Article 230 of the Tax Code of the Russian Federation), which reflects:

• income accrued and paid to individuals by a tax agent;
• tax deductions provided to individuals;
• calculated and withheld taxes.

In this case, special codes are used - directories “Income Codes”, “Deduction Codes”, approved by Order of the Federal Tax Service of Russia dated September 10, 2015 No. MV-7-11/387@ “On approval of codes for types of income and deductions”.

When filling out the calculation form it is not allowed:

• correcting errors by corrective or other similar means;
• double-sided printing of Calculation on paper;
• binding of Calculation sheets, leading to damage to paper.

General rules for filling out the 6-NDFL calculation

• text and numeric fields of the calculation form are filled in from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the indicator value;
• if the indicators of the relevant sections of the calculation cannot be placed on one page, the required number of pages is filled in. The total data is reflected only on the last page;
• The “Page number” field is filled in on each calculation page and has continuous numbering, starting from Title page. The page serial number is written from left to right, starting from the first (left) familiarity. For example, on the first page it is written “001”; on the tenth page - “010”;
• the calculation is filled out with black, purple or blue ink;
• if there is no value for the total indicators, zero (“0”) is indicated;
• in blank spaces, a dash is placed on the right side of the field;
• Fractional numeric indicators are filled in as follows: if there are more spaces to indicate the fractional part than numbers, then a dash is placed in the empty spaces for the corresponding field. For example: the amount of calculated income is filled in according to the format: 15 acquaintances for the whole part and 2 acquaintances for the fractional part and, accordingly, with an amount of “1234356.50” they are indicated as: “1234356--------.50”.
• OKTMO code is indicated in accordance with the “All-Russian Classifier of Municipal Territories” OK 033-2013 (OKTMO), approved by Order of Rosstandart dated June 14, 2013 No. 159-st. tax agents indicate the code of the municipality on the territory of which the organization is located or separate division organizations;
• Individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice and recognized as tax agents, indicate the OKTMO code at the place of residence;
• tax agents - individual entrepreneurs who are registered at the place of activity using a taxation system in the form of a single tax on imputed income for certain types of activities and (or) a patent tax system indicate the OKTMO code at the place of registration individual entrepreneur in connection with the implementation of such activities;
• each page is certified by the signature of the tax agent or his representative and the date of signing the calculation is indicated.

Responsibility for failure to submit 6-NDFL

Since 2016, new liability measures have been introduced related to the introduction of the obligation to submit Form 6-NDFL. If the reporting contains false information, the tax agent will be fined 500 rubles. for each document (Article 126.1 of the Tax Code of the Russian Federation). If you do not submit the 6-NDFL calculation within the established time limit, then for each full or partial month of delay the fine will be 1000 rubles. (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation). Moreover, from January 1, 2016 tax authorities has the right to suspend transactions on bank accounts of tax agents if the calculation of personal income tax amounts is not submitted within 10 days after the due date.

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

Why is it needed?

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

Unlike 2-NDFL, the new reporting displays information not for each employee, but for the entire organization. It is handed over every quarter of the reporting year.

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

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

Where to get

6-NDFL was introduced by the Russian Tax Service. All information about it is in the order adopted on October 14, 2015. The form of calculation is the same. If the tax agent does not know, where to get 6-NDFL, he needs to address this regulatory document. Namely, to its first application.

The new reporting contains several parts:

Who rents

Filing 6-NDFL is the responsibility of tax agents. We are talking about those whose business employs hired employees. This applies to the following categories of employers:

• organizations.

Checking the correctness of tax agents' actions - that's why came up with 6-NDFL. These reports are submitted to the tax office at the place of business. Individual entrepreneurs do this at their place of registration.

When to take it

6-NDFL must be submitted to the tax office before the end of the month after each quarter, unless the deadline falls on a weekend or holiday.

Absolutely all tax agents for personal income tax submit reports in Form 6-NDFL. Therefore, every accountant and individual entrepreneur should know the deadlines for submitting 6-NDFL for 2017. This will allow you to timely prepare this report for submission to the Federal Tax Service and not run into fines.

Report submission deadline

Specific deadlines for submitting 6-NDFL reports for 2017 are established by current tax legislation. Namely - Chapter 23 Tax Code RF.

Thus, based on the direct indication of paragraph 2 of Article 230 of the Tax Code of the Russian Federation, the deadline for the 6-NDFL report for 2017 is no later than April 1, 2018. By this date, you must complete and submit this form with indicators for the entire 2017. Please note that there have been no changes to this paragraph since 2018.

However, in 2018, for the benefit of payers and tax agents, an exception to general rule. After all, according to the Tax Code of the Russian Federation, when the deadline for submitting the 6-NDFL report for 2017 falls on a weekend or an official non-working holiday, then this annual form must be submitted to the Federal Tax Service on a maximum of the next closest working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

According to the calendar, April 1 in 2018 is Sunday, a day off for tax authorities and most firms and enterprises. Therefore, the deadline for filing 6-NDFL for 2017 automatically moves to April 2, 2018. It will be Monday:

Thus, in 2018, personal income tax agents, for objective reasons, have one extra day left to prepare the 6-personal income tax calculation for the year 2017.

The tax legislation does not contain any other or special rules regarding the deadline for submitting 6-NDFL for 2017. In addition, this period is general for legal entities, and for businessmen (IP).

What happens if you miss a deadline?

It is important to be aware that violation of the deadline for submitting 6-NDFL for 2017 threatens not only with a fine under clause 1.2 of Art. 126 of the Tax Code of the Russian Federation in the amount of 1000 rubles for each even incomplete month of delay, but also by freezing bank accounts, as well as electronic transfers (clause 6 of Article 6.1, clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

It is also possible that in administrative procedure under Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation, a sluggish accountant or other company specialist responsible for submitting Form 6-NDFL will be fined. You will have to fork out an amount of 300 to 500 rubles.