For those who are already focusing on the new form, we have made a digest of the most problematic issues.
Changes to Form 6‑NDFL
The new payment form has been approved by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18@. Changes have been made to the title page, the procedure for filling out and submitting, as well as the presentation format of form 6‑NDFL. Sections 1 “Generalized indicators” and 2 “Dates and amounts of actual income received and withheld personal income tax” remained unchanged.
Title page
The title page of form 6‑NDFL was not just adjusted, but replaced with a new version. Compared to the current edition of form 6‑NDFL, the following changes have been made to the title page:
Barcode 15201027 has been replaced by barcode 15202024;
For organizations that are the largest taxpayers, the TIN and KPP at the location of the organization are indicated according to the certificate of registration of the Russian organization with the tax authority at the location (5th and 6th categories of KPP - 01);
Details have been entered for the reorganization or liquidation of the organization;
Other clarifying amendments have been made.
Regarding the reorganization or liquidation of an organization, the following fields are entered:
- “Form of reorganization (liquidation) (code)”;
- “TIN/KPP of the reorganized organization.”
The successor organization submits to the tax authority at its location (at the place of registration as the largest taxpayer) Form 6-NDFL for the last submission period and updated payments for the reorganized organization (in the form of merger with another legal entity, merger of several legal entities, division of a legal entity). persons, transformation of one legal entity into another) indicating in the title page (page 001) by the details “at the location (accounting) (code)” code 215 or 216, and in the upper part - the TIN and KPP of the successor organization. The “tax agent” line reflects the name of the reorganized organization or a separate division of the reorganized organization.
The line “TIN/KPP of the reorganized organization” records the TIN and KPP that were assigned to the organization before the reorganization by the tax authority at its location (at the place of registration as the largest taxpayer) or at the location of separate divisions of the reorganized organization.
Codes of forms of reorganization and liquidation of an organization (separate division) are given in Appendix 4 to.
If the payment submitted to the tax authority is not a payment for a reorganized organization, dashes are indicated in the line “TIN/KPP of the reorganized organization.”
Note that according to clause 3.5 art. 55 Tax Code of the Russian Federation upon termination of an organization through liquidation or reorganization (termination by an individual of activities as an individual entrepreneur), the last tax (settlement) period for such an organization (such an individual entrepreneur) is the period of time from the beginning of the calendar year until the day of state registration of the termination of the organization as a result of liquidation or reorganization ( loss of validity of state registration of an individual as an individual entrepreneur).
In connection with the above, before the completion of liquidation (reorganization), the organization submits to the tax authority at the place of its registration a calculation in Form 6-NDFL for the period of time from the beginning of the year until the day the liquidation (reorganization) of the organization is completed.
The submission by the legal successor of the calculation in Form 6‑NDFL for the reorganized organization is not provided for by the current edition of the Tax Code of the Russian Federation ( Letter from the Federal Tax Service for Moscow dated January 10, 2018 No. 13‑11/001299@).
But Federal Law of November 27, 2017 No. 335-FZ Art. 230 Tax Code of the Russian Federation supplemented by a special norm - P.5 . In the event of failure by the reorganized (reorganized) organization (regardless of the form of reorganization) until the completion of the reorganization of the obligations provided for in this article, the information provided clause 2 And 4 tbsp. 230 Tax Code of the Russian Federation, are subject to submission by the legal successor(s) to the tax authority at the place of their registration.
If there are several legal successors, the obligation of each legal successor in performing the duties provided for Art. 230 Tax Code of the Russian Federation, is determined on the basis of the transfer deed or separation balance sheet.
New norms Art. 230 Tax Code of the Russian Federation and implemented in the updated form 6‑NDFL.
New codes
Amendments have been made to Appendix 2 “Codes of places for submitting calculations of personal income tax amounts calculated and withheld by a tax agent” to Procedure for filling out form 6‑NDFL.
Firstly, code 212 - “At the place of registration of the Russian organization” has been removed.
Secondly, the following new codes have been introduced:
Appendix 4 “Codes of forms of reorganization and liquidation of an organization (separate division)” has been introduced (see table):
Work on mistakes
Since the introduction of Form 6-NDFL, tax agents have had many questions about filling it out. In this regard, many mistakes were made. The Federal Tax Service has summarized violations in terms of filling out and submitting calculations in Form 6‑NDFL ( Letter dated November 1, 2017 No. GD-4-11/22216@). To help tax agents correctly fill out Form 6-NDFL for 2017, we offer an overview of errors made by tax agents and identified by tax authorities, and most importantly, we will tell you how to fill it out correctly.
Tax officials cite the following reasons for violations:
Failure to comply with the provisions of the Tax Code of the Russian Federation;
Failure to comply with the procedure for filling out the calculation in Form 6‑NDFL;
Failure to comply with control ratios of calculation indicators;
Failure to comply with the clarifications of the Federal Tax Service;
Errors when filling out reports.
All of the above violations are divided into groups based on the nature of their commission.
Organizational violations
So-called organizational violations include violations such as failure to comply with the deadlines for submitting Form 6-NDFL, the method of submission, submitting a calculation in the case of a separate division not at its location, etc.
Violation of the deadline for submitting Form 6‑NDFL. As practice shows, violations of reporting deadlines still occur. Let us remind you that the calculation in form 6‑NDFL for the first quarter, six months, nine months is submitted to the tax authority no later than the last day of the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period ( clause 2 art. 230 Tax Code of the Russian Federation).
Violation of the deadline for submitting Form 6-NDFL is subject to liability in the form of a fine in the amount of 1,000 rubles. for each full and partial month starting from the day established for submitting the calculation ( clause 1.2 art. 126 Tax Code of the Russian Federation).
In addition, in the event of failure to submit a calculation in Form 6-NDFL within ten days after the expiration of the established period for submitting such a calculation, the head (deputy head) of the tax authority makes a decision to suspend the operations of the tax agent on his bank accounts and transfers of his electronic funds ( clause 3.2 art. 76 Tax Code of the Russian Federation).
Submission of form 6‑NDFL on paper instead of electronically. A tax agent, if the number of individuals who received income in the tax period is more than 25 people, is obliged to submit to the tax authority a calculation in form 6-NDFL in electronic form via telecommunication channels ( clause 2 art. 230 Tax Code of the Russian Federation). This rule also applies to separate units. In case of violation of this procedure, the tax agent will pay a fine of 200 rubles. ( Art. 119.1 Tax Code of the Russian Federation).
Errors when filling out the checkpoint and OKTMO. Discrepancies between OKTMO codes in calculations and personal income tax payments result in unjustified overpayments and arrears ( clause 7 art. 226 Tax Code of the Russian Federation).
If, when filling out a calculation in Form 6‑NDFL, a tax agent made an error regarding the indication of the checkpoint or OKTMO, then upon discovery of this fact, the tax agent must submit two calculations in Form 6‑NDFL to the tax authority at the place of registration:
An updated calculation to the previously presented one, indicating the corresponding checkpoints or OKTMO and zero indicators for all sections of the calculation;
Primary calculation indicating the correct checkpoint or OKTMO.
Such explanations are also given in Letter of the Federal Tax Service of Russia dated August 12, 2016 No. GD-4-11/14772@.
Submission of form 6‑NDFL by separate divisions of the organization not at their location. The calculation in Form 6-NDFL is filled out by the tax agent separately for each separate division registered, including those cases where separate divisions are located in the same municipality. If a settlement form is filled out by an organization that has separate divisions, the checkpoint at the place of registration of the organization at the location of its separate division is indicated in the line “KPP”.
Submission by an organization (a separate division) of a form after a change of location to the old location. Often, organizations (separate divisions) that have changed their location continue to submit Form 6-NDFL at their previous location. This is not true.
After registration with the tax authority at the new location of the organization (separate division), the tax agent submits to the tax authority at the new location calculations in Form 6-NDFL, namely:
Calculation according to Form 6‑NDFL - for the period of registration with the tax authority at the previous location, indicating OKTMO at the previous location of the organization (separate division);
Calculation in form 6‑NDFL - for the period after registration with the tax authority at the new location, indicating OKTMO at the new location of the organization (separate division).
In this case, the calculation indicates the checkpoint of the organization (separate division) assigned by the tax authority at the new location of the organization (separate division) ( Letter of the Federal Tax Service of Russia dated December 27, 2016 No. BS-4-11/25114@).
Inconsistency between the indicators of form 6‑NDFL and the indicators of form 2‑NDFL
According to the Control ratios to Form 6‑NDFL given in Letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@, individual indicators section. 1 Form 6‑NDFL for the tax period (calendar year) must correspond to the data given in the form
me 2‑NDFL with attribute “1” presented for all taxpayers by this tax agent for the corresponding tax period. How are these rules violated and what relationships must be met?
Inconsistency between amounts of accrued income. One of the typical mistakes is the amount of accrued income on line 020 section. 1 form 6‑NDFL for the year is less than the sum of the lines “Total amount of income” of certificates in form 2‑NDFL.
The amount of accrued income (line 020 of form 6‑NDFL) at the corresponding rate (line 010) must correspond to the sum of the lines “Total amount of income” at the corresponding tax rate
wok 2‑NDFL with sign “1”, submitted for all taxpayers by this tax agent, and lines 020 at the corresponding tax rate (line 010) of Appendix 2 to the income tax return (for JSC), submitted for all taxpayers by this tax agent.
Inconsistency in dividend amounts. Line 025 section. 1 of Form 6‑NDFL at the appropriate rate (line 010) for the year often does not correspond to the amount of income in the form of dividends (according to income code 1010) of certificates of Form 2‑NDFL with attribute “1” presented for all taxpayers.
As a general rule, the amount of accrued income in the form of dividends (line 025 of form 6‑NDFL) must correspond to the amount of income in the form of dividends (according to income code 1010) of certificates in form 2‑NDFL with sign “1” submitted for all taxpayers by this tax agent, and income in the form of dividends (according to income code 1010) of Appendix 2 to the income tax return (for JSC), submitted for all taxpayers by this tax agent.
Inconsistency of calculated tax amounts.
The amount of calculated tax on line 040 section. 1 of Form 6‑NDFL for the year sometimes turns out to be less than the sum of the lines “Amount of tax calculated” of certificates on the form
me 2‑NDFL for the same tax period.
The amount of calculated tax (line 040 of form 6‑NDFL) at the corresponding tax rate (line 010) for the tax period must correspond to the sum of the lines “Amount of tax calculated” at the corresponding tax rate of certificates in form 2‑NDFL with attribute “1” presented for all taxpayers by this tax agent, and line 030 at the corresponding tax rate (line 010) of Appendix 2 to the income tax return (for JSC), submitted for all taxpayers by this tax agent.
Inconsistency in the number of individuals. In practice, there is also such a violation as a discrepancy (overstatement or understatement) of the number of individuals (line 060 of section 1 of the calculation in Form 6-NDFL for the year) who received income with the number of certificates in Form 2-NDFL for the same tax period.
Of course, the value of line 060 of form 6‑NDFL for the year (the number of individuals who received income) should be equal to the total number of certificates 2‑NDFL with the sign “1” and appendices 2 to the income tax return (for joint stock companies) submitted for all taxpayers by this tax agent.
Errors in section 1 of form 6‑NDFL
Section 1 of Form 6‑NDFL indicates generalized indicators for this tax agent for the reporting (tax) period. When filling out the indicated section, the following errors occur.
Filling out section 1 not on an accrual basis. Section 1 of the calculation in Form 6‑NDFL is filled out with an accrual total for the first quarter, half a year, nine months and a year. This procedure is due to the fact that the tax period for personal income tax is a calendar year ( Art. 216 Tax Code of the Russian Federation).
Incorrect indication of accrued income amounts. According to line 020 section. 1 indicates the amount of accrued income generalized for all individuals on an accrual basis from the beginning of the tax period. The following must be taken into account:
The calculation according to Form 6‑NDFL does not reflect income that is not subject to personal income tax ( Letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984@);
Income is indicated in the period in which it was actually received for the purposes Ch. 23 Tax Code of the Russian Federation in accordance with Art. 223 Tax Code of the Russian Federation. For example, a common error related to reflection in Sect. 1 income in the form of temporary disability benefits in the period for which it was accrued. In this case, the date of actual receipt of income in the form of temporary disability benefits is considered the day the income is paid, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties ( pp. 1 clause 1 art. 223 Tax Code of the Russian Federation). Income in the form of temporary disability benefits is reflected in the period in which such income is paid.
The excess of the amount of fixed advance payments over the amount of calculated tax. According to line 050 section. 1 indicates the sum of fixed advance payments generalized for all individuals, accepted to reduce the amount of calculated tax from the beginning of the tax period. This amount cannot exceed the amount of personal income tax calculated for the taxpayer. This is established by the control ratios to form 6‑NDFL (clause 1.4): line 040 ≥ line 050.
Line 070 reflects the total amount of tax withheld on an accrual basis from the beginning of the tax period. In practice, there is an erroneous indication on line 070 of section. 1 amount of personal income tax, which will be withheld only in the next reporting period.
For example, wages were accrued for March 2018, but were actually paid in April 2018. In this case, personal income tax is withheld in April directly upon payment of wages. Accordingly, the amount of personal income tax on line 070 section. 1 for the first quarter of 2018 is not indicated, but is reflected in the calculation for the first half of 2018.
Incorrect indication of the amount of personal income tax not withheld. The total amount of tax not withheld by the tax agent is indicated on line 080 on an accrual basis from the beginning of the tax period. When filling out this field, you erroneously indicate:
The amount of personal income tax, the withholding period of which has not yet come (for example, the amount of payroll tax that will be paid in the next reporting period);
The difference between calculated and withheld tax. Let us recall that line 080 reflects the total amount of tax not withheld by the tax agent from income received by individuals, including in kind and in the form of material benefits in the absence of payment of other income in cash.
Errors in section 2 of form 6‑NDFL
Section 2 indicates the dates of actual receipt by individuals of income and withholding of tax, the timing of tax remittance, and the amounts of income actually received and withheld tax generalized for all individuals. In practice, the following violations were identified when filling out this section.
Filling out section 2 on a cumulative basis. Unlike Sect. 1, sec. 2 is not filled with a cumulative total. Section 2 for the corresponding reporting period reflects those transactions that were carried out over the last three months of this period.
Incorrect indication of the dates of receipt of income, withholding and transfer of personal income tax. In section 2, line 100 indicates the date of actual receipt of income, and line 110 indicates the date of tax withholding on the amount of income actually received reflected on line 130. Line 120 indicates the date no later than which the tax amount must be transferred. Tax agents when filling out lines 100, 110 and 120 sections. 2 make the following errors:
Dates outside the reporting period are indicated. Since in Sect. 2 for the corresponding reporting period, in principle, only those transactions that were carried out during the last three months of this period are reflected; if the tax agent carries out an operation in one reporting period and completes it in another period, then this operation is reflected in the period in which it was completed . The operation is considered completed in the reporting period in which the deadline for tax remittance occurs in accordance with clause 6 art. 226 And clause 9 art. 226.1 Tax Code of the Russian Federation;
Line 100 indicates incorrect dates of receipt of income. For example, when paying wages, the date of transfer of funds is indicated, and when paying a bonus based on the results of work for the year, the last day of the month on which the bonus order is dated is indicated. In this case, according to the established rules, line 100 is filled in taking into account the provisions Art. 223 Tax Code of the Russian Federation. The date of actual receipt of income in the form of wages is recognized as the last day of the month for which the taxpayer was accrued income for the performance of labor duties in accordance with the employment agreement (contract) ( clause 2 art. 223 Tax Code of the Russian Federation), and the date of actual receipt of income in the form of a bonus based on the results of work for the year is defined as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties ( pp. 1 clause 1 art. 223 Tax Code of the Russian Federation).
Incorrect indication of the amount of tax withheld. In line 140 section. 2, the generalized amount of tax withheld on the date indicated in line 110 is written down. When filling out this field, the tax amount is often reflected taking into account the amount of personal income tax returned by the tax agent, which is incorrect. Line 140 indicates exactly the amount of personal income tax that is withheld.
Duplication of operations. In section 2, there is duplication of operations started in one reporting period and completed in another. Operations are indicated once - in the completion period.
Generalization of operations. Another mistake made by tax agents is the failure to separate intersettlement payments (salaries, vacation pay, sick leave, etc.) into a separate group. Block of lines 100 - 140 sections. 2 is filled in for each tax transfer deadline separately, if for different types of income that have the same date of actual receipt, there are different tax transfer deadlines ( pp. 2 clause 6 art. 226 Tax Code of the Russian Federation).
The responsibility of tax agents is to provide reporting in Form 6-NDFL. Reports must be submitted every quarter. Form 6-NDFL was approved By Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450@ dated October 14, 2015. On January 17, 2018, changes were made to form 6-NDFL, which are relevant in 2019. These changes did not affect the semantic meaning of the calculations, the essence of which will be explained at the end of the article.
It is worth noting that individual entrepreneurs (including - lawyers and notaries), as well as organizations that act as a source of income for individuals.
In this article we will look at who must submit reports on this form, and what are the deadlines for submitting 6-NDFL in 2019 for individual entrepreneurs and legal entities. In addition, you will learn about the deadlines for postponing the report submission in 2019.
Who needs to submit Form 6-NDFL in 2019?
In 2019, everyone who acts as a tax agent for income tax is required to submit Form 6-NDFL to the tax service at the place of registration ( paragraph 2 of article 230 of the Tax Code of the Russian Federation). Thus, in accordance with paragraph 1 of article 83 of the Tax Code of the Russian Federation, the calculation is submitted:
- individual entrepreneurs - at the place of residence;
- organizations - at their location.
The deadline for submitting 6-NDFL in 2019, as specified in paragraph 2 of Article 230 of the Tax Code, is no later than the last day of the month that follows the reporting period. This norm of tax legislation applies equally to both legal entities and individual entrepreneurs.
Please note that if a company has separate divisions, they also have the obligation to submit a report in Form 6-NDFL to the Federal Tax Service at the place of their registration. The calculation must be submitted in relation to employees of such departments, as well as individuals who work according to the GAP and have entered into contracts with these departments.
Who does not need to submit Form 6-NDFL in 2019?
If an individual entrepreneur or organization did not perform the functions of a tax agent and, accordingly, did not pay income to individuals, then there is no need to submit Form 6-NDFL, even “zero”, to the Federal Tax Service.
However, if at least one month during the reporting period an individual entrepreneur or organization acted as a tax agent, then 6-NDFL will have to be submitted starting from the period in which income was accrued to individuals.
But if in at least one month an individual entrepreneur was recognized as a tax agent, then he will have to report in the specified form for all reporting periods of the year, starting from the one in which the income was accrued. And all because 6-NDFL is compiled on an accrual basis from the beginning of the year.
In a situation where an individual entrepreneur or organization decides to submit “zero” 6-NDFL reporting to the tax office, it must be accepted (based on Letters of the Federal Tax Service of the Russian Federation No. BS-4-11/7928 dated May 4, 2016).
The need to submit a 6-NDFL calculation to the tax office
Form 6-NDFL is required for submission to the Federal Tax Service to summarize information on individuals for the corresponding reporting period. The document reflects the following information:
- about the amounts that were accrued and paid to hired personnel;
- on the amounts of personal income tax calculated, as well as withheld and transferred to the state budget;
- on the amounts of tax deductions due to individuals in accordance with the current legislation of the Russian Federation.
Form 6-NDFL in 2019
Let us remind you that in 2019, a new form, Form 6-NDFL, will be used for reporting for the previous year. In accordance with changes in Order of the Federal Tax Service No. ММВ-7-11/450 dated October 14, 2015, On January 17, 2018, adjustments were made to the form and procedure for filling out form 6-NDFL, namely:
- the title page of the document will change;
- the barcode "15201027" will be replaced with "15202024".
Periods for which you need to report in 2019 according to 6-NDFL
In Article 230 of the Tax Code of the Russian Federation (clause 2) contains information about reporting periods for 6-NDFL, which are:
- 1st quarter.
- Half year.
- 9 months.
The first three periods are reporting periods, and 6-NDFL is submitted after the month following the reporting period.
The calculation for the past year, which is a tax period, is provided until April 1 of the following year.
Thus, 6-NDFL reporting must be submitted to the Federal Tax Service based on the results of the above periods.
It is worth considering that if the deadline for submitting a calculation falls on a non-working (weekend) day, then based on paragraph 7 of article 6.1 of the Tax Code, and Letters of the Federal Tax Service of the Russian Federation No. BS-4-11/22387 dated December 21, 2015, Form 6-NDFL must be submitted on the first working day following non-working days (holidays or weekends). That is, in 2019, some dates for submitting calculations in Form 6-NDFL may be postponed. Production calendar for 2019, approved by the government of the Russian Federation.
Table of deadlines for submitting 6-NDFL in 2019
Taking into account information about weekends (non-working days, holidays), individual entrepreneurs and organizations in 2019 are required to submit a report in Form 6-NDFL within the following deadlines:
|
Period for which it is necessary to submit 6-NDFL |
Document submission deadlines |
Day of the week |
Submission period code 6-NDFL |
|
|
General code |
Code for liquidation or reorganization |
|||
|
reporting for 2018 (annual) |
01.04.2019 |
Monday |
||
|
1st quarter 2019 |
30.04.2019 |
Tuesday |
||
|
2nd quarter 2019 (half year) |
31.07.2019 |
Wednesday |
||
|
3rd quarter 2019 (for 9 months) |
31.10.2019 |
Thursday |
||
Features of submitting 6-NDFL in 2019
Deadline for submitting 6-NDFL for 2018:
Since April 30, 2019 falls on a working day (Tuesday), the calculation of 6-NDFL for 2018 must be submitted by April 30, 2019 inclusive.
Deadline for submitting 6-NDFL for the 1st quarter of 2019:
In accordance with current legislation, the deadline for submitting 6-NDFL for the 1st quarter of 2019 is April 30, 2019. There are no plans to reschedule working days due to the May holidays, so the deadline for submitting the 6-NDFL report is April 30, 2019.
Deadline for submitting 6-NDFL for the 2nd quarter of 2019 (for half a year):
For the period April-June 2019, 6-NDFL must be submitted no later than the 30th day of the month that follows the second quarter - before July 31, 2019. Since there are no weekends or holidays on this day, there are no postponements of the reporting date.
Deadline for submitting 6-NDFL for the 3rd quarter of 2019 (for 9 months):
There will be no transfers when submitting 6-NDFL reports for the 3rd quarter of 2019. The deadline for submitting the calculation is October 31, 2019.
6-NDFL for 2019 (annual reporting)
Annual reports for 2019 must be submitted no later than April 1, 2020 (Monday). There will be no rescheduling of the date, since this day does not fall on either a weekend or a holiday.
Forms and methods of submitting Form 6-NDFL in 2019
6-NDFL reporting in 2019 can be submitted in one of two forms:
- in electronic form - if individual entrepreneurs (organizations) paid income to more than twenty-four individuals during the reporting (or tax) period;
- on paper - if individual entrepreneurs (organizations) paid income to less than twenty-four individuals during the reporting (or tax) period.
6-NDFL in electronic form is submitted to the Federal Tax Service via TCS (telecommunication channels).
6-NDFL on paper can be submitted to the tax office:
- On a personal visit.
- Through a representative.
- Send by Russian Post (by making an inventory of the attachment).
Responsibility for violation of deadlines for submitting a report (failure to submit)
In case of violation of the deadline for submitting 6-NDFL (or refusal to submit it) in 2019, penalties may be imposed on the organization or individual entrepreneur, up to and including blocking of the account.
Sanctions for late submission of 6-NDFL
If the 6-NDFL calculation is delayed by just one day, organizations and individual entrepreneurs may be fined. Based paragraph 1.2 of article 126 of the Tax Code, the fine amount is 1,000 rubles (for each full/incomplete month of delay).
It should be noted that the period of delay begins from the deadline for filing the report and lasts until the date of its submission.
Please note that if the delay in 6-NDFL is more than ten days, then the tax agent, in addition to imposing a fine, also faces blocking his bank account. This is stated in Article 76 of the Tax Code of the Russian Federation (clause 3.2).
In addition, for violation of the deadlines for submitting 6-NDFL calculations Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation punishment for officials of the organization is provided in the form of fines of 300-500 rubles.
It should be taken into account that some persons are not subject to such administrative liability. In particular, lawyers, notaries and individual entrepreneurs.
Sanctions for reflecting inaccurate data in form 6-NDFL
Let us remind you that inspectors can fine you 500 rubles for submitting form 6-NDFL with false information, for example:
- incorrect indication of income;
- incorrect deduction amounts;
- inaccurate codes or indicators (and so on).
But if an error was discovered and the organization or individual entrepreneur submitted a corrective report, then, based on Article 126.1 of the Tax Code, no fine will be imposed.
Let us add that in some situations ( paragraph 1 of article 112 of the Tax Code of the Russian Federation) the fine may be less than 500 rubles due to mitigating circumstances, namely (in accordance with By Letter of the Federal Tax Service of the Russian Federation No. GD-4-11/14515 dated 08/09/2016):
- if the rights of individuals have not been violated;
- the tax was not underestimated;
- there were no adverse consequences for the state budget.
Carefully filling out Form 6-NDFL and timely submission of the report will avoid unpleasant consequences in the form of penalties.
Latest adjustments to form 6-NDFL
As mentioned above, by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18, changes were made to form 6-NDFL. The changes mainly concern the assignees of agency obligations under personal income tax. If before the end of the reorganization the legal entity has not reported on 6-NDFL, then responsibility passes to the legal successor. When filling out the form, the legal receiver must fill in the following information:
- at the top of the title page - indicate your tax identification number and checkpoint;
- in the field “At location (accounting) (code)” you should indicate “215”, and for the largest taxpayers - “216”;
- in the line “Tax Agent” - indicate the name of the reorganized entity or its separate division.
- “Form of reorganization (liquidation) (code).” In this line you must enter one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
- details “TIN/KPP of the reorganized organization”.
In addition to the above changes, the new form has changes not related to the reorganization of the enterprise:
- the largest payers need to put a checkpoint on the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest;
- companies that are not the largest payers must indicate “214” instead of “212” in the details “At location (accounting) (code)”.
If the 6-NDFL report is submitted by a representative of an organization or individual entrepreneur, then on the title page, in addition to the name, you must provide the details of the document confirming the authority of the representative.
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When forming the calculation, 6 personal income tax on the title is designated KPPR. Fiscal authorities approved a specific code for each quarter. In this review, let's look at what accounting codes are found and what they mean.
We encounter information coding in all kinds of reports, including the tax office.
In declaration 6 of personal income tax, the summary expressions of taxation, designation of dates and deadlines are indicated in their natural form:
- Total expressions - in rubles, if necessary, indicate with an accuracy of 2 decimal places;
- dates are formed in the sequence HH.MM. YYYY.
In calculation of 6 personal income tax, encrypted information is indicated only in the title. Code is information converted into numbers.
It indicates information about the tax agent:
- The agent’s affiliation with the tax office is included in the TIN code;
- the code of the fiscal organization and the reason for registering the company for tax purposes is included in the checkpoint;
- the submission period code in declaration 6 of personal income tax is indicated in the KPR field;
- for the tax authority code (TAC), there are 4 cells: the first two mean the encryption of the legal entity according to the Constitution, the second two mean the affiliation with a specific tax office;
- the code at the place of registration of the company in the fiscal organization is contained in the abbreviation KMN;
- other codes (OKTMO, code for the method of submitting the declaration). If there are branches, all kinds of reports are generated, where they indicate different OKTMO.
If the organization has separate branches that independently accrue income to employees, withhold and transfer personal income tax to the treasury, reports are filled out for each structural company and submitted at the place of their registration.
Why is encoding needed?
The use of generally accepted encoding facilitates processing in a fiscal organization using computer devices. In addition, it reduces the size of the report form. Fewer sheets are required to enter information using a code.
General information
The symbol for the submission period indicating the code in 6 personal income tax is indicated in a special field on the title page of the report.
Generating information using software, first check the settings to ensure that the information is filled out correctly and displayed correctly:
- KPR consists of 2 digits; two cells are allocated for reflection on the page. Please remember that when generating a report, you cannot leave fields blank. Therefore, dashes are put in them;
- To fill out form 6 personal income tax manually use black, purple or blue paste. The recording is continuous and easy to read. Distortions are not allowed;
- When completing manually, if a mistake is made, you cannot use a proofreader or correct the information; the page is rewritten.
How often is 6 personal income tax presented?
The declaration is prepared and submitted to the Federal Tax Service four times a year after the end of the tax period:
- For January – March.
- For January – June.
- For January – September.
- For January – December.
However, filling out the second part is possible only for the reporting period.
Remember that the title is supposed to be marked with the year in which the report is generated. It is indicated in the appropriate field.
KPR: what is it?
Appendix No. 1 to the procedure for filling out 6 personal income taxes indicates all period codes.
When filling out the declaration, reflect the corresponding value:
- For the report for the first quarter - code 21;
- for the second quarter report – 31;
- for the personal income tax report for the 3rd quarter - code 33;
- for the annual declaration, indicate - 34.
Accounting code for January – March
When generating a declaration for January - March, indicate in the column “CPPR” the value corresponding to the reporting period for the 1st quarter - 21. The information in the 6th personal income tax declaration corresponds to the indicator for the quarterly report, since both the first and second parts contain information regarding the data for January – March of the current year.
KPR for both half a year and 9 months
When generating the calculation of 6 personal income taxes for the six months, code 31 is indicated in the “Submission Code” cell. For the declaration for the 3rd quarter, code 33 is indicated, respectively. The coding numbers indicate the formation of indicators on an accrual basis.
KPR in the annual declaration 6 personal income tax
In the declaration, which is submitted at the end of the reporting year, the number 34 is indicated. This means that the indicators of the first part are formed cumulatively from the beginning of the year, and the second part is prepared by the agent in Form 6 of personal income tax in chronological order only for October - December.
Before submitting the report to the tax office, the indicators are checked with calculation 2 and the income tax return.
When a company is liquidated or reorganized, other period codes are used for the 6 personal income tax report because the reporting period does not correspond to the quarter. For such companies, the reporting period begins from the beginning of the calendar year until the date when the liquidation (reorganization) process is completed.
When reorganizing (liquidating), please indicate the following:
- For January – March – 51;
- for January – June – 52;
- for January – September – 53;
- per year - 90.
In the example, consider the liquidation of a company that was completed in July 2017. In the column “Submission period” indicate the number 53, since July refers to the third quarter.
When preparing the declaration of the Federal Tax Service and clarifying the tax period code, they are guided by the norms of Article 55, paragraph 2 of the Tax Code. The legislative act explains in detail the concept of a period code, which is used during reorganization.
Penalties for incorrectly specified CPPR
Information should be generated and submitted to the fiscal authorities without delay. Otherwise, penalties will be applied to the tax agent. If the delay is more than 10 days, you may face penalties including suspension of transactions on current accounts.
In addition, the inspector will punish the contractor for errors in the report. Therefore, before submitting the report, check the completion of the “Period code” field.
An example of generating a report with KPPR “31” and “33”
The company employs 26 people. A profit of 600,000 rubles is paid monthly. No further additional payments were made in their favor. This means that the report will be the same for each quarterly period.
However, declaration 6 of personal income tax is not quarterly reporting. The cover page shows the period representation code as either "31" or "33".
This means that in the first part of the reporting form:
- In report 6 of personal income tax, the period with code “31” is filled in regarding information about profit in field 20 in the amount of 3,600,000 (600,000x6);
- with code “33” in column 20 indicate 5,400,000 (600,000x9).
The second part of the declaration for the reporting periods “31” and “33” is filled out only in relation to the taxation of the last three months for this period in chronological order.
If the tax payment deadline falls in the next quarter, then the profit and withheld tax will fall into the second part of the report for the year.
This example indicates that the declaration combines two reports: quarterly and with accumulation at the beginning of the year.
Updated declaration and zero calculation
If physical no profit was accrued to persons during the reporting period; accordingly, no income tax calculations were carried out; there is no need to submit a report to the tax authority.
A simple notification in free form that no work has been carried out since the beginning of the reporting year is enough.
Be careful in this matter. If earnings for December were transferred in January, in 6 personal income taxes past periods will be included in the second part of the report for the first quarter.
If an error is detected, a “clarification” is provided.
Conclusion
Thus, the legislature provides a unified way of presenting and compiling indicators. This specifically reduces the time for filling out and processing information.
We present an example of filling out a report on Form 6-NDFL for the nine months of 2017.
Accountants have begun work on preparing tax reporting. In particular, work is now underway to compile the 6-NDFL report. It would seem that this is not a very complicated report, but many questions arise: what amounts to reflect, to indicate only data for the last quarter or for the year as a whole, to show the September salary in it or not?
How to reflect vacation pay paid in September 2017 in the 6-NDFL report for 9 months of 2017?
I want to teach you not only how to correctly fill out this report, but I also want you to understand how to do it. The first thing you need to start working with is to understand the deadlines for paying personal income tax.. As paragraph 6 of Article 226 of the Tax Code of the Russian Federation tells us, tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day the income is paid to the taxpayer.
When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.
What does it mean? Let’s give a simple example: if an employer paid employees’ salaries for August on September 6, 2017, then personal income tax should be paid to the budget no later than September 7, 2017.
But if the employee was paid vacation pay, for example, on September 19, the employee received vacation pay from the company’s cash desk. In this case, the tax must be paid to the budget by September 30, 2017 inclusive. September 30 is a day off for us and therefore the deadline for paying personal income tax to the budget on the amount of vacation pay will be no later than October 2, 2017.
Let's now move on to the procedure for filling out the 6-NDFL report. This report is quarterly. In other words, the employer, when paying wages, is obliged to report on this form once every three months.
The report consists of two sections - No. 1 and No. 2. Section No. 1 indicates data on the entire salary on an accrual basis from the beginning of the year. And now in section No. 2 - data on paid income, which relates only to three months.
As the Federal Tax Service explains, the calculation in form 6-NDFL is filled out on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period.
Section 1 of the calculation in form 6-NDFL is filled out with an accrual total for the first quarter, half a year, nine months and a year. Section 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period.
To consider the filling procedure, let’s give an example of a company that employs 10 people; the total accrued salary for all nine months of 2017 was 2,178,000 rubles. The total amount of accrued personal income tax was 13% of 2,178,000 = 283,140 rubles.
The report for 9 months of 2017 will include the salary amount for June, July and August 2017. The salary for September 2017 will be included in the report for the year. Why? Because workers will actually receive their salaries only in October and, accordingly, the company will be obliged to pay personal income tax also in October 2017.
And here special attention must be paid to filling out section No. 1. Look at the figure below, which clearly shows that on line “040” we reflect the amount of accrued personal income tax.
How to fill out 6-NDFL for 9 months of 2017?
But below, line “070” indicates the actual amount of tax withheld from employees. These amounts will be different if the September salary is paid in October. The fact is that, in fact, we will be able to withhold taxes from employees for September salaries only in October, not earlier. And this difference is NOT reflected in line “080”.
Section No. 2 of the 6-NDFL report
Let's move on to filling out section No. 2 - in this section we will indicate line by line the amounts of paid salaries and withheld and transferred tax.
To make it clearer to look at the filling example, let’s imagine that the salary in the company for June amounted to 280,000 rubles, for July– 196,000 rubles, for August 250,000 rubles, in September one employee was paid vacation pay in the amount of 10,000 rubles.
In the figure you can see that the date of withholding tax differs from the date of transfer of personal income tax. This is due to the fact that payment deadlines are different (we discussed this above).
If, for example, an employee received vacation pay on September 11, 2017, then the employer is obliged to pay personal income tax to the budget no later than September 30. September 30 falls on a day off for us and therefore the deadline for paying personal income tax to the budget from the amount of vacation pay will be no later than October 2, 2017.
When the 30th fell on a day off in September - Vacation pay is not shown in 6-NDFL in the report for 9 months of 2017. Therefore, be careful!!!
As the tax service says (letter No. BS-4-11/20126@ dated October 24, 2016), section No. 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period period. If a tax agent performs an operation in one reporting period and completes it in another reporting period, then this operation is reflected in the reporting period in which it was completed.
An example of filling out section No. 2 of form 6-NDFL for 9 months of 2017 The submission codes in the 6-NDFL report are designed to simplify the procedure for checking the declaration at tax authorities. The ability to decipher the codes of submission periods, you can easily determine the report for which quarter is being reviewed. Each of the currently existing codes is approved by the Order of the Federal Tax Service of the Russian Federation and has full meaning when filling out the Title Page of the 6-NDFL declaration.
Coding data in the 6-NDFL report
Along with commonly used codes, such as BIC, OKTMO, OGRN, OKVED, special codes approved by the Federal Tax Service are also an integral part of the generation of reporting documentation.
In the 6-NDFL declaration, codes are used only when filling out the Title Page, while data on personal income, taxes, dates and deadlines are entered into sections of the report in the generally accepted form:
- indicators of amounts in rubles, or in rubles with kopecks;
- dates and deadlines in the format DD.MM.YYYY.
The title page reflects information about the person or company that provided the report. Thus, codes are converted (compressed), encrypted information about the merchant. In the 6-NDFL report you can find the following types of encoding:
- TIN - this code contains information about the tax agent: where and when he was registered with the tax office, his location, etc.;
- KPR – code for the period for submitting the 6-NDFL calculation;
- Checkpoint - contains information about the tax service department in which the individual entrepreneur or organization registered;
- KMN – code of the tax service at the location of the reporting person;
- KNO - a four-digit code of the Federal Tax Service, the first two digits of which reflect information about the subject of the Russian Federation according to the Constitution, and the last two digits indicate whether the inspection body belongs to an interregional or interdistrict infection;
- other codes (OKTMO, as well as the code for the method of submitting the 6-NDFL report).
Encrypting data when filling out the Title Page of the 6-NDFL declaration allows you to:
- Bring the process of submitting the 6-NDFL report to a unified format and simplify data processing using computer technology.
- Reduce the time for filling out a declaration and reduce the number of sheets in the report, since codes take up less than written information about the company.
Report 6-NDFL for the 1st quarter
When generating reports in form 6-NDFL for the first quarter, the numbers “2” and “1” are entered in the corresponding field (cells). This encryption is used in all quarterly tax reports (other forms of reporting personal income tax, VAT, profit, etc.).
The 6-NDFL report for the first quarter corresponds to all indicators of quarterly reporting, since in both Sections 1 and 2 data are provided for the first 3 months of the reporting year, while subsequent 6-NDFL reports will contain indicators with cumulative totals in Section 1. Therefore, code “21” will only be used when filling out the declaration for the first quarter.
6-NDFL reports for the 2nd and 3rd quarters
When compiling intra-annual reports in Form 6-NDFL, Section 1 of which will show the total indicators from the beginning of the reporting year, presentation codes “31” and “33” are used. How these codes are used when preparing the 6-NDFL report for six months and 9 months is explained in the example:
Velosiped LLC has a staff of 20 people. The organization pays a constant amount of 1,000,000 rubles monthly to its employees. Apart from wages, employees do not receive any additional benefits.
Thus, quarterly Bicycle LLC pays individuals 3,000,000 rubles (1,000,000 rubles × 3 months), however, the 6-NDFL declaration reflects the indicators with a cumulative total from the beginning of the reporting year, which means in Section 1 of the declaration the amounts paid in each quarter will be summarized from report to report. Based on this, the CPPR codes will be used in this way:
- When generating the 6-NDFL report for the half-year (January-June), the presentation code “31” is indicated. In this case, in line 020 “Amount of accrued income” of Section 1 the total income of individuals for 6 months will be indicated - 6,000,000 rubles.
- When generating the 6-NDFL report for 9 months (January – September), the presentation code “33” is indicated. In this case, in line 020 “Amount of accrued income” of Section 1 the total income of individuals for 9 months will be indicated - 9,000,000 rubles.
Section 2 of the 6-NDFL report for any quarter reflects data only for the last 3 months. That is, in the half-year report, Section 2 will contain information for April-June (KPR – “31”), and in the declaration for 9 months, the calculation will concern only July, August and September (KPR – “33”).
It can be concluded that the 6-NDFL reporting form is not just a quarterly report, but a document reflecting tax indicators with a cumulative total, which are reflected in Section 1 of the declaration. It is the “Generalized Indicators” section that you should focus on when signing the presentation code.
Annual report 6-NDFL
The final reporting on Form 6-NDFL corresponds to KPR “34”. Section 1 of the annual report will reflect the status of all indicators for the period from January to December of the reporting year, and Section 2 will remain an informational quarterly addition to the general indicators of Section 1, and will contain data for the 4th quarter (October-December).
The annual report, with its corresponding presentation code “34”, can be studied comprehensively by the tax authorities, checking it with the reporting documents for the same period in form 2-NDFL and profit-making declarations.
If the tax agent indicates the presentation code “90” in his report, this means that the organization underwent reorganization or liquidation in one of the months of the 4th quarter (October-December).
If reorganization or liquidation occurred during other reporting periods of the year, then the following KPRs are indicated:
- “51” - 1st quarter (January-March);
- “52” – 2nd quarter (half year);
- “53” – 3rd quarter (9 months).
When using special presentation codes (SPR), the tax agent must be familiar with the requirements of paragraph 2 of Article 55 of the Tax Code of the Russian Federation, which provides detailed explanations for organizations reorganized in the last tax period.
Submission period codes used in the 6-NDFL report
The presentation code, also known as KPR, is a two-digit number that encrypts the reporting period. This code is indicated in a special field on the title page of the 6-NDFL declaration.