6 personal income tax latest clarification of the tax service. Not withheld personal income tax

Based on the results of the first quarter of 2016, tax agents for personal income tax must submit tax authority new report - calculation according to form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@. In the last issue we commented on the procedure for filling out this calculation. However, taking into account the clarifications issued by the tax authorities (Letters dated 02/25/2016 N BS-4-11/3058@ and dated 02/12/2016 N BS-3-11/553@), it requires clarification.

Let us recall that Form 6-NDFL is a calculation of the amounts of personal income tax calculated and withheld by the tax agent for the corresponding period (Q1, half-year, nine months and year - submission period). The Procedure for filling out and submitting this calculation indicates that the calculation is compiled on an accrual basis for the period of presentation.

However, the Federal Tax Service gives such instructions.

Calculation according to 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 calculations in form 6-NDFL are filled in with an accrual total for the first quarter, half a year, nine months and a year.

IN section 2 calculations in Form 6-NDFL for the corresponding reporting period reflect those transactions that were carried out over the last three months of this reporting period.

From here we immediately conclude: if we add up the corresponding data in Sect. 2, they will not coincide with the amounts specified in section. 1. So, when filling out the calculation in form 6-NDFL for the first half of 2016 (that is, as of June 30, 2016) in section. 1, it is necessary to reflect the cumulative amounts of accrued income, calculated and withheld tax for all individuals from 01/01/2016 to 06/30/2016. But in Sect. 2 in this case, the corresponding transactions performed in the period from 04/01/2016 to 06/30/2016 should be shown. Another reason for possible discrepancies: the start of the operation in one reporting period, and completion - in another (we are talking primarily about wages, since income in the form of wages can arise in one period, and its actual payment in the next). The Federal Tax Service provided detailed explanations on how to fill out section. 2 exactly in the described situation.

Let us remind you that the date of actual receipt of income in the form of wages is the last day of the month for which the taxpayer was accrued income for work duties performed in accordance with employment contract(contract) (clause 2 of article 223 of the Tax Code of the Russian Federation). But the deduction of accrued personal income tax amounts made by the tax agent directly from the taxpayer’s income upon their actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation). Thus, the date of occurrence of income in the form wages and the tax withholding date may vary over time. As for the date of transfer of this calculated and withheld tax to the budget, the tax agent must fulfill this obligation in accordance with paragraph. 1 clause 6 art. 226 of the Tax Code of the Russian Federation no later than the day following the day of payment of income to the taxpayer.

Example 1. Salaries for March 2016 were paid on 04/11/2016, and the personal income tax amount was transferred to the budget on 04/12/2016. The amount of payments (minus personal income tax in the amount of 56,784 rubles) is 393,216 rubles. (450,000 - 56,784).

The presented operation is reflected in Section. 1 calculation in form 6-NDFL for the first quarter of 2016. But should I provide information about it in section. 2 calculations for the specified period, the tax agent decides independently. If this is not done, then the wage payment operation for March 2016 should be reflected in section. 2 calculations for the first half of 2016

In any case, when filling out section. 2 calculations for the relevant period must contain the following data.

The presented approach to filling out Sec. 2 Tax authorities also apply to transactions that began in one calendar year and were completed in another. As an example, the payment of wages for December 2015 is given.

Example 2. Salaries for December 2015 were paid on January 18, 2016. The amount of payments (minus personal income tax in the amount of 75,088 rubles) is 510,912 rubles. (586,000 - 75,088).

The specified operation in Sect. 1 of the calculation in Form 6-NDFL is not reflected (in any reporting period), however it should be included in section. 2 calculations of 6-NDFL for the first quarter of 2016.

In addition to filling out form 6-NDFL when paying wages, tax service Also, as an example, I drew attention to the procedure for filling out section. 2, if the employee was paid the amount of vacation pay for March 2016 on 04/05/2016. To the author, this formulation seems not entirely correct, since, as is known, employees, in particular, are provided with an annual basic paid leave of 28 calendar days (Article 115 of the Labor Code of the Russian Federation). At the same time, on the basis of Art. 136 of the Labor Code of the Russian Federation, payment for vacation is made no later than three days before its start. Therefore, we will proceed from the fact that the employee was “simply” paid vacation pay on 04/05/2016.

The date of receipt of income in the form of vacation pay (if payment is made in cash) is the day of payment (transfer of vacation pay to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties) (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). The accrued amount of personal income tax on vacation pay is withheld upon actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation), therefore, the date of actual receipt of income and the date of tax withholding in this case must coincide. About the deadline personal income tax transfers the budget should be guided by paragraph. 2 clause 6 art. 226 of the Tax Code of the Russian Federation: when paying income to a taxpayer 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.

Example 3. On April 11, 2016, a catering company paid an employee vacation pay (minus personal income tax - 4,659 rubles) in the amount of 31,181 rubles. (35 840 - 4659).

This operation should be reflected in section. 2 calculations according to form 6-NDFL for the first half of 2016.

The main conclusion that follows from the explanations of the Federal Tax Service is related to the fact that in Sec. 2 calculations in form 6-NDFL can reflect data on transactions that are not included in section. 1. In particular, this applies to wages accrued in one reporting period (calendar year) and paid in another. Another important point: if Sec. 1 is filled in with a cumulative total from the beginning of the tax period, then in Sec. 2 includes data only for the last three months of the period for which the calculation is presented.

N.V. Gerasimova

"Enterprises Catering: accounting and taxation", 2016, N 3

6-NDFL is a reporting form for income tax individuals. In it, tax agents must indicate information about employee income, calculated and withheld personal income tax amounts for the reporting period. All employers are required to submit a report on Form 6-NDFL to the Federal Tax Service every quarter.

Report form 6-NDFL

The form of the 6-NDFL report, the procedure for filling out and submitting is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@. 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 to 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 tax office no later than the last day of the month following the reporting quarter. The annual calculation is provided until April 1 of the following year (Article 230 of the Tax Code of the Russian Federation). For the 1st quarter of 2019, you must report no later than April 30. 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 title page;
  • use code "215" ( 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.”

In addition, there have been other changes to the procedure for completing 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 6-NDFL report has been in effect for the fourth year, filling it out still raises questions among employers and accountants. In addition, it included whole line changes 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 1st 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. Full list codes defined in app. 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 a cumulative 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;
  • amounts 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, material aid 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 with tax deductions, 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 the 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 information about transferred amounts tax 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 1st 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 differ in the tax payment 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 the specific type of payment. 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 rendered (services performed) and other payments in favor of the employee only on the day the income is transferred to the employee., letter of the Federal Tax Service of Russia dated November 13, 2015 No. BS- 4-11/19829);

  • on line 110 - the date of tax withholding, which coincides with the date of payment of vacation pay;
  • on line 120 - the day the tax is paid, but not later than the last day of the month in which vacation pay was paid.

    • Step 13. Line 130. Income before tax

    Field 130 indicates the amount received by the employee or employees (in the 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 report 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).

    Now the next time has come when organizations need to submit a calculation in form 6-NDFL to the tax office at the place of their registration. In the article we will talk about the main mistakes that were made in previous periods, and also present the latest clarifications of the regulatory authority.

    First, let us remind you that the calculation in form 6-NDFL is filled out on the reporting date: March 31, June 30, September 30 and December 31 of the corresponding tax period. Wherein:

    • section 1 of the calculation is filled out with an accrual total for the first quarter, half a year, nine months and a year;
    • Section 2 is completed for the corresponding reporting period. It reflects those transactions that were carried out over the last three months of this reporting period.

    MAIN NUANCES OF COMPLETING SECTION. 1 FORMS 6-NDFL

    This section indicates the amounts of accrued income, calculated and withheld tax, generalized for all individuals, on an accrual basis from the beginning of the tax period for the corresponding tax rate. Please note that if the tax agent paid individuals during the tax period (the period of submission of the calculation) income taxed at different rates, this section, with the exception of lines 060 - 090, is filled out for each tax rate. If the indicators of the corresponding section lines cannot be placed on one page, the required number of pages is filled in.

    For your information:
    In the calculation form, details and totals are required. If there are no values ​​for the total indicators, zero (“0”) is indicated.

    So, let's list the lines in Sect. 1 and indicate what needs to be displayed in them:

    • line 010 – personal income tax rate at which the tax was calculated (for example, 13, 15, 30 or 35% in accordance with Article 224 of the Tax Code of the Russian Federation);

    Note:
    If an organization paid income to individuals that was taxed at different rates, lines 010 – 050 must be filled in for each personal income tax rate. In this case, these lines include total data on income taxed at a specific rate, deductions provided for them and calculated tax.

    • line 020 – the total amount of income (including personal income tax) accrued to all individuals for whom the 6-personal income tax calculation is filled out at the rate indicated in line 010. This line contains all income, the date of actual receipt of which is determined according to the rules of Art. 223 of the Tax Code of the Russian Federation, falls on the period for which the calculation is made;

    Note:
    In this line you must indicate all wages accrued on an accrual basis for the first quarter, half a year, nine months and a year. For example, part of the June salary that will be paid in July must also be reflected in Form 6-NDFL for the six months. But benefits for temporary disability or financial assistance that will be paid in July do not need to be shown in calculations for the six months, since when paying the taxpayer income in the form of benefits for temporary disability (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. These clarifications are given in letters of the Federal Tax Service of the Russian Federation dated January 25, 2017 No. BS-4-11/1249@, dated May 16, 2016 No. BS-4-11/8568@. In addition, this line does not need to indicate income that is full amount are not subject to personal income tax in accordance with Art. 217 Tax Code of the Russian Federation ().

    • line 030 – the total amount of tax deductions provided for income reflected in line 020;

    Note:
    This line must reflect professional, standard, property and social deductions(Letter of the Federal Tax Service of the Russian Federation dated June 20, 2016 No. BS-4-11/10956@). In addition, it indicates the deductions provided for in Art. 217 of the Tax Code of the Russian Federation, for example, material assistance is not subject to personal income tax up to 4,000 rubles. for the tax period. Let us note that these are the amounts that are given in the 2-NDFL certificate with codes from 501 to 510, approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387@ “On approval of codes for types of income and deductions.” This is stated in the Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984@.

    • line 040 – the total amount of personal income tax, calculated on an accrual basis from the beginning of the tax period;
    • line 045 – the total amount of personal income tax for all individuals, calculated from income in the form of dividends on an accrual basis from the beginning of the tax period;
    • line 050 – amounts of fixed advance payments of foreign employees, by which the amount of calculated personal income tax is reduced;

    For your information:
    The total amount of tax on the income of taxpayers specified in paragraphs. 2 p. 1 art. 227.1 Tax Code of the Russian Federation ( foreign citizens, carrying out labor activities for hire in organizations), is calculated by tax agents and is subject to reduction by the amount of fixed advance payments paid by such taxpayers for the period of validity of the patent in relation to the corresponding tax period, in the manner prescribed by this paragraph (clause 6 of Article 227.1 of the Tax Code of the Russian Federation).

    • line 060 – the number of all individuals who received income from the institution in the period for which the calculation is being submitted;

    Note:
    A person who received income under different contracts during one period is accounted for as one person.

    • line 070 – total amount of personal income tax withheld in accordance with clause 4 of Art. 226 of the Tax Code of the Russian Federation as of the reporting date (March 31, June 30, September 30 and December 31) from income reflected in line 020;

    Note:
    If wages for June are paid in July, the amount of personal income tax from this wage on line 070 of the 6-NDFL calculation for the half-year is not reflected, since as of the reporting date (June 30) it is not yet possible to withhold tax. This tax amount will need to be reflected on line 070 section. 1 calculation for nine months (letters of the Federal Tax Service of the Russian Federation dated 08/09/2016 No. GD-4-11/14507, dated 08/01/2016 No. BS-4-11/13984@).

    • line 080 – total amount of calculated and unwithheld personal income tax. Please note that this line reflects only those amounts of calculated tax that the organization definitely cannot withhold from the income of an individual. For example, this line shows the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefits when other income is not paid in cash (Letter of the Federal Tax Service of the Russian Federation dated July 19, 2016 No. BS-4-11/12975 @);

    Note:
    This line does not indicate the amounts of personal income tax calculated as of the reporting date and reflected on line 040, which will be withheld from the income of individuals in the future. For example, here it is not necessary to reflect the amounts of personal income tax calculated for the half year, calculated from wages for June, paid on June 30, since on the reporting date (June 30) the obligation to withhold this tax has not yet arisen (Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS- 4-11/13984@).

    • line 090 – the total amount of personal income tax that the organization returned to individuals in accordance with Art. 231 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of the Russian Federation dated November 14, 2016 No. BS-4-11/21536@).

    For your information:
    The tax amount excessively withheld from the taxpayer's income by the tax agent is subject to refund by the tax agent on the basis of a written application from the taxpayer (clause 1 of Article 231 of the Tax Code of the Russian Federation).

    In conclusion of this section of the article, we would like to draw your attention to the fact that lines 060 - 090, unlike lines 010 - 050, need to be filled out only once - on the first page of section. 1, even if different tax rates were applied, since the indicated lines are general.

    THE MOST COMMON MISTAKES IN SECTION. 1 FORMS 6-NDFL.

    One of the most common mistakes when filling out section. 1 forms 6-NDFL are as follows:

    • line 020 reflects the amount of income in full, which is not subject to personal income tax in whole or in part in accordance with Art. 217 Tax Code of the Russian Federation;
    • line 080 shows the amount of personal income tax on wages that will be paid in the next reporting period, that is, when the deadline for fulfilling the obligation to withhold personal income tax has not yet arrived.

    If errors are found in the previously submitted calculation in Form 6-NDFL, you must submit an updated calculation. In this case, you should remember the explanations given in the Letter of the Federal Tax Service of the Russian Federation dated December 15, 2016 No. BS-4-11/24062@. In it, tax authorities indicated how to submit an updated calculation if an error in form 6-NDFL for the first quarter was discovered six months after submitting reports for nine months. In such a situation, you need to submit three updated calculations: for the first quarter, half a year and nine months. So, taking into account the recommendations of the Federal Tax Service, we can come to the following conclusions:

    • when the organization discovered an error in the calculation of 6-personal income tax for the first quarter after submitting the calculation for the half-year, it is necessary to clarify the data for the first quarter and half-year;
    • if an error appeared in the semi-annual calculation, but the accountant discovered it only after submitting reports for nine months, it is necessary to submit updated calculations for six months and nine months.

    MAIN NUANCES OF COMPLETING SECTION. 2 FORMS 6-NDFL.

    This section of the calculation shows only those incomes from which personal income tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted. So, in this section there is no need to show the amount of income on an accrual basis from the beginning of the year (Letter of the Federal Tax Service of the Russian Federation dated 06/08/2016 No. BS-4-11/10170@).

    Note:
    If income was received during the last three months for which the calculation is submitted, but the deadline established by the Tax Code for transferring personal income tax on this income has not yet arrived, this income is included in Sec. 2 is not reflected. This income and the personal income tax withheld from it are shown in section. 2 calculations of 6-NDFL for the period in which the tax should be transferred to the budget. Thus, the Letter of the Federal Tax Service of the Russian Federation dated 04/05/2017 No. BS-4-11/6420@ states: if a tax agent performs an operation in one period for submitting a calculation, and completes it in another period, this operation is reflected in the period in which it was completed . In this case, the operation is considered completed in the period of submission of the calculation, in which the deadline for transferring the tax occurs in accordance with clause 6 of Art. 226 and paragraph 9 of Art. 226.1 Tax Code of the Russian Federation. Similar explanations are given in the Letter of the Federal Tax Service of the Russian Federation dated January 25, 2017 No. BS-4-11/1249@.

    Example 1

    The employee was paid wages for June on June 30, 2017, and personal income tax from it must be transferred to the budget no later than July 3, 2017 (07/01/2017 and 07/02/2017 are weekends). How to fill out the 6-NDFL calculation for the six months?

    If withheld from wages personal income tax fees transferred to the budget on June 30, 2017, wages and personal income tax from it will not be reflected in section. 2 calculations of 6-personal income tax for six months. The half-year calculation will show:

    • on line 020 - wages for January - June;
    • in section 2 - wages for April - May. Salaries for June will be included in section. 2 calculations of 6-NDFL for nine months.

    So, Sect. 2 calculations in form 6-NDFL contains several lines that record:

    • on line 100 - the date of actual receipt of income reflected on line 130. This line is filled out taking into account the provisions of Art. 223 Tax Code of the Russian Federation;
    • on line 110 - the date of tax withholding from the amount of income actually received shown on line 130. This line is filled out taking into account the provisions of clause 4 of Art. 226 and paragraph 7 of Art. 226.1 Tax Code of the Russian Federation;
    • on line 120 – the date no later than which the tax amount must be transferred. This line is filled in taking into account the provisions of clause 6 of Art. 226 and paragraph 9 of Art. 226.1 Tax Code of the Russian Federation. It should be remembered that if this date falls on a weekend or non-working holiday, the next working day following it is indicated. For example, if the deadline for transferring personal income tax falls on 04/30/2017 (Sunday), the date “05/02/2017” (05/01/2017 is a holiday) is entered on line 120 (letter of the Federal Tax Service of the Russian Federation dated 08/01/2016 No. BS-4-11/13984@ , dated May 16, 2016 No. BS-4-11/8568@);
    • on line 130 - the generalized amount of income actually received (without subtracting the amount of withheld tax) on the date indicated on line 100;
    • on line 140 - the generalized amount of tax withheld on the date reflected on line 110.

    Note:
    If, for different types of income that have the same date of actual receipt, the tax payment deadlines differ, lines 100–140 are filled in for each tax payment deadline separately.

    At the end of this section of the article, we note that on lines 100 - 140 of section. 2 calculations can reflect income subject to personal income tax at different rates. This is stated in the Letter of the Federal Tax Service of the Russian Federation dated April 27, 2016 No. BS-4-11/7663.

    OVERVIEW OF THE LATEST LETTERS FROM THE CONTROL AUTHORITY, INCLUDING THE MOST COMMON ERRORS IN SECTION. 2 CALCULATIONS ACCORDING TO FORM 6-NDFL.

    Letter of the Ministry of Finance of the Russian Federation dated 02/01/2017 No. 03‑04‑06/5209. In this letter, employees of the financial department focused their attention on the provisions of Art. 136 of the Labor Code of the Russian Federation, according to which the date of payment of wages is established by internal labor regulations, a collective or labor agreement no later than 15 calendar days from the end of the period for which it was accrued. Financiers noted that this procedure for calculating and paying parts of wages does not in any way affect the procedure for deduction and transfer to personal income tax budget.

    So, according to paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, the date of actual receipt by the taxpayer of income in the form of wages is recognized as the last day of the month for which he was accrued income for fulfilled labor duties in accordance with the employment agreement (contract). Consequently, tax amounts are calculated by the tax agent on the last day of the month for which the taxpayer was accrued income for work duties performed. At the same time, according to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, the tax agent is obliged to withhold the calculated amount of tax directly from the taxpayer’s income upon actual payment.

    Thus, the tax agent deducts the amount of tax calculated at the end of the month from the taxpayer from the taxpayer’s income when they are paid at the end of the month for which he was accrued income for work duties performed. According to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.

    Letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4440@. This letter is about reflecting the payment of benefits. By virtue of paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of temporary disability benefits is defined as the day of payment of income, including its transfer to the taxpayer’s bank accounts or (on his instructions) to the accounts of third parties. According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph. 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 (clause 6 of Art. 226 of the Tax Code of the Russian Federation).

    For your information:
    According to the rules of paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, in the case when the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

    Example 2

    The employee was paid temporary disability benefits on September 26, 2017, while the deadline for transferring personal income tax from the specified payment in accordance with clause 6 of Art. 226 and paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation occurs in another period for submitting calculations - 10/02/2017. How will this benefit be displayed in the calculation on Form 6-NDFL?

    Regardless of the date of direct transfer of tax to the budget, this operation is reflected in lines 020, 040, 070 of section. 1 calculation in form 6-NDFL for nine months, and in section. 2 of this calculation, the amount of the specified benefit is not given.

    The amount of the benefit will be presented in section. 2 calculations in form 6-NDFL for 2017. So, the operation in question is reflected as follows:

    • on line 100 the date “09.26.2017” is indicated;
    • on line 110 the date “09.30.2017” is given;
    • on line 120 the date “02.10.2017” is recorded (taking into account the provisions of clause 7 of article 6.1 of the Tax Code of the Russian Federation);
    • Lines 130 and 140 reflect the corresponding total indicators.

    Letter of the Federal Tax Service of the Russian Federation dated 04/05/2017 No. BS-4-11/6420@. This letter deals with the reflection of vacation pay that was paid at the border of the reporting periods for personal income tax. The officials' explanations are similar to those presented in Letter No. BS-4-11/4440@ dated March 13, 2017: when paying income to a taxpayer 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 (clause 6 of article 226 of the Tax Code of the Russian Federation).

    Letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 No. BS-4-11/6925. In this letter, employees of the regulatory authority provided explanations about filling out form 6-NDFL in case of return to an individual person personal income tax. So, if in April 2017 an organization returned to an employee the amount of personal income tax withheld from the beginning of the year on the basis of a notification confirming the right to a property tax deduction, this operation must be reflected on lines 030 and 090 of section. 1 calculation in form 6-NDFL for the first half of 2017. In this case, the line 070 indicator is not reduced by the amount of personal income tax subject to refund based on the notification confirming the right to a property tax deduction.

    Note:
    Submission of an updated calculation in Form 6-NDFL for the first quarter of 2017 is not required in this situation.

    Letter of the Federal Tax Service of the Russian Federation dated April 19, 2017 No. BS-4-11/7510@. In this letter, the tax authorities explained the procedure for reflecting bonuses for production results in the calculation of 6-NDFL. Tax department employees drew attention to the position of the RF Armed Forces, which is presented in the Determination of April 16, 2015 No. 307-KG15-2718. It says that the date of actual receipt of income in the form of bonuses, which are an integral part of remuneration and paid in accordance with the employment contract and the remuneration system adopted in the organization on the basis of the provisions of the Labor Code, in accordance with paragraph 2 of Art. 223 of the Tax Code of the Russian Federation recognizes the last day of the month for which the taxpayer was accrued the specified income in accordance with the employment agreement (contract).

    Thus, the date of actual receipt of income in the form of a bonus paid to employees of the organization in accordance with the employment contract for production results on the nearest day after approval of the manager’s order established in the organization for the payment of wages, taking into account clause 2 of Art. 223 of the Tax Code of the Russian Federation recognizes the last day of the month for which the taxpayer was accrued this income.

    Example 3

    The employee was paid income in the form of a bonus for production results based on the results of work for May 2017 on the basis of the corresponding order dated 05/06/2017. How will this operation be reflected in the calculation of 6-NDFL?

    So, this operation will be reflected in the calculation according to Form 6-NDFL for the first half of 2017 as follows.
    Section 1 will provide:

    • on lines 020, 040, 070 - the corresponding total indicators;
    • on line 060 – the number of individuals who received income.

    Section 2 will indicate:

    • on line 100 – date “05/31/2017”;
    • on line 110 – date “05/06/2017”;
    • on line 120 – date “05/07/2017”;
    • on lines 130, 140 - the corresponding total indicators.

    In conclusion, let us remind you that the calculation in form 6-NDFL is signed by the head of the institution or any official authorized to do so by the internal documents of the institution (for example, by order of the head). In particular, the calculation can be signed Chief Accountant, deputy chief accountant, accountant responsible for payroll. In addition, Sec. 1, namely lines 010 to 050, must be filled in for each personal income tax rate if the organization paid individuals income taxed at different rates. In this case, these lines include total data on income taxed at a specific personal income tax rate, deductions provided for them and calculated tax. Lines 060 – 090 are general and do not need to be filled out for each personal income tax rate. Section 2 of form 6-NDFL provides indicators only of those incomes on which tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted. This means that in this section there is no need to show the amounts of income on an accrual basis from the beginning of the year.

    According to the filling rules 6 Personal income tax clarification The Federal Tax Service appeared for the first time at the end of last year. This happened shortly after the publication of Order No. ММВ-7-11/450@ dated 10/14/2015, which approved the introduction of this new reporting form. Subsequently, not only theoretical, but also practical issues accumulated, so information exchange between business entities and government agencies became more intense. Work to improve legislation in this area is ongoing. The official opinion of the Federal Tax Service is expressed in the form of official letters.

    Currently, dozens of thematic documents have been published that address the Federal Tax Service 6 personal income tax. Quite often they contain repetitions and additional clarifications. Therefore, it makes sense to study only the current, newest letters from the Federal Tax Service on 6 personal income taxes. Let's take a closer look at No. BS-4-11/13984@ dated 08/01/2016, which provides answers to questions that arise when filling out this reporting form.

    Once again it was confirmed that there is no obligation to submit data ( zero reports), if there is no subject to taxation. Let us be clear – this is not only about the lack of staffing and standard wages. An organization or individual entrepreneur can rent from a third party legal entity warehouse, pay rent. This cash is income. They must be taken into account and presented in reporting for the Federal Tax Service 6 personal income tax. Links are provided to specific articles and points " Tax Code", according to which lawyers, foreign enterprises, persons engaged in transactions with shares and securities. It is noted that in relation to these categories of tax agents, standard rules for registration and deadlines for submitting reports apply.

    The explanations of the Federal Tax Service on filling out 6 personal income tax will be useful when an organization uses settlements with its employees not in cash, but in kind. In this case, only the data on the date of registration of the transaction and the amount that is reflected in the accounting records and confirmed by the relevant primary documents is filled in.

    Example of filling out a form

    How to fill out 6 personal income taxes: explanations for individual items

    For the previous example, the semi-annual report of an individual entrepreneur was used. You can use it as a guide when considering the following questions. Here are explanations for filling out separate lines in 6 personal income taxes:

    • If in doubt when entering data on page 30, use the code definitions. They are given in order No. ММВ-7-11/387@ of the Federal Tax Service of the Russian Federation dated September 10, 2015.
    • This and other official letters from the Federal Tax Service on filling out 6 personal income tax confirm the need to enter only those incomes that are taxed. Errors arise due to confusion with Form 2 of personal income tax, in which all types of income must actually be indicated.
    • On page 80, all taxes (including income in kind) that were not withheld as of the date the tax agent filled out the report are indicated on an accrual basis.
    • The tax office's clarifications on 6 personal income tax clearly define the obligation for everyone to fill out reports. a separate division tax agent. This requirement also applies to situations where they submit reports to the same tax office. The document form itself was created accordingly. In the corresponding column, it is permissible to indicate only one code “OKTMO”.

    Correct filling out form 6 personal income tax: explanations from the Federal Tax Service on difficult situations

    Let's study the requirements for individual entrepreneur, which uses a simplified taxation scheme and simultaneously conducts trading activities in several districts of a large city. Its stores employ salaried salespeople who earn an income. Explanations on 6 personal income taxes from letter No. BS-4-11/13984@ dated 01.08.2016 accurately describe the procedure for correct actions:

    • Such an entrepreneur is a tax payer under the simplified tax system, so he submits reports at his place of residence.
    • If stores operate using UTII, they make transfers to the budget and submit taxes at the place of their activities.

    These clarifications on filling out Form 6 of personal income tax clearly determine the need to submit quarterly reports to the relevant territorial bodies of the Federal Tax Service. Of course, other legal rules are used in this case. If there is no activity and no income payments to individuals, there is no need to fill out blank documents in Form 6 of personal income tax.

    How to fill out 6 personal income taxes, explanations, samples - this and other information posted here will help organizations and private entrepreneurs carry out their activities without unnecessary difficulties. Regular updating of thematic data ensures its relevance.


    How to reflect vacation pay? One of the questions in letter No. BS-4-11/ concerns vacation pay. On May 25 of this year, the employee received vacation pay for June. The operation must be reflected in sections 1 and 2 of Form 6-NDFL for the six months. In this case, the following deadlines are indicated in the second section:

    • in line 100 – 05.25.2017,
    • in line 110 – 05.25.2017,
    • in line 120 – 05/31/2017.

    How to reflect salary recalculation for last year? The same letter discusses the procedure for reflecting the operation of recalculating wages for the previous year in the current year. For example, in February 2017, the salary for December 2016, which was paid to the employee in January 2017, was recalculated. The amount received after recalculation is reflected in section 1 of form 6-NDFL for 2016, as well as in section 2 of the calculation for the 1st quarter of 2017.

    Online magazine for accountants

    An exception is bonuses paid on the last working day of the quarter (March 30, 2018). Include them in section. 2 6-NDFL for the first half of 2018.


    Attention

    For bonuses, fill out a separate block of lines 100 – 140, where you indicate (Letters of the Federal Tax Service dated November 1, 2017 No. GD-4-11/, dated October 10, 2017 No. GD-4-11/20374):

    • in lines 100 and 110 – the day of payment of the bonus;
    • in line 120 – the next business day after the bonus is paid.

    Show bonuses that were paid at different times in separate blocks. Payments under civil contracts Payments under civil contracts from which tax must be withheld must be included in section.


    1 in the period when you made payments, and in Sec. 2 – only in the quarter in which the term expires personal income tax payment from these payments.

    6-NDFL

    If the personal income tax is completely reduced by the amount of the fixed advance payment. In the case where the tax agent employs “patent” foreigners who independently pay advances on personal income tax, line 050 “Amount of the fixed advance payment” is filled in. It indicates the amount of fixed personal income tax payments paid by such employees, by which the tax agent reduces the tax on their income.
    And if the tax is reduced completely and there is no personal income tax to withhold, how to fill out 6-personal income tax? In such cases, lines 020, 040 and 050 of Section 1 and lines 100, 130 of Section 2 of form 6-NDFL are filled out in the usual manner. But since there is no personal income tax to withhold, “0” is indicated on line 140 “Amount of tax withheld.”
    Consequently, there will be no withholding date and no deadline for transferring personal income tax: in these lines you must indicate the “special” date “00.00.0000”.

    What mistakes are made in the new 6-NDFL form?

    Personal income tax in the amount of 6,411 rubles;

    • On February 28, 2018, the salary for February was accrued in total - 354,929.86 rubles, provided standard deductions– 10,000 rubles, personal income tax calculated from the salary for February in the amount of 44,841 rubles;
    • 03/07/2018 the salary for February was paid, personal income tax was withheld from it and transferred to the budget;
    • On March 28, 2018, temporary disability benefits were accrued and paid in the amount of 7,557.85 rubles, personal income tax was accrued and withheld from him in the amount of 983 rubles;
    • On 03/31/2018, the salary for March was accrued in total for all employees - 364,141.11 rubles, standard deductions were provided in total - 8,600 rubles, personal income tax was calculated from the salary in the amount of 46,220 rubles;
    • 04/02/2018 transferred to the personal income tax budget from temporary disability benefits paid in March;
    • On 04/06/2018, the salary for March was paid, personal income tax was withheld from it and transferred to the budget.

    Calculation of 6-personal income tax for the first quarter of 2018

    How to fill out the 6-personal income tax form taking into account the new clarifications?

    TIN and checkpoint;

    • in the details “at location (accounting) (code)” indicate “215”, for the largest taxpayers - “216”;
    • 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;
    • show “TIN/KPP of the reorganized organization”;
    • confirm the accuracy and completeness of the information.

    The new form 6-NDFL also contains changes not related to the reorganization:

    • 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.

    How to fill out 6-personal income tax: explanations

    Tax register for 6-personal income tax.” Next, we will explain which lines of generalized values ​​are in section 1: Line What to reflect 010 Personal income tax rate (for each rate, fill out your own section 1). 020 Amount of accrued income. 025 Income in the form of dividends from January to March 2018 inclusive. See “Dividends in 6-NDFL: filling out a sample calculation.”
    030 Amount of tax deductions " Tax deductions in 6-NDFL: we reflect the amounts correctly.” 040 The amount of calculated personal income tax since the beginning of 2018. To determine the value of this indicator, add up the personal income tax amounts accrued from the income of all employees.


    045 The amount of calculated personal income tax on dividends on an accrual basis for the first quarter: from January 1 to March 30, 2018. 050 The amount of fixed advance payments that are offset against personal income tax on the income of foreigners working under patents.

    We fill out the calculation in form 6-NDFL and pay the NDFL correctly

    Personal income tax for the 1st quarter of 2018

    • 10 Cover page of the calculation for the 1st quarter of 2018
    • 11 Section 1 of the 6-NDFL calculation for the 1st quarter of 2018
    • 12 Section 2 of the 6-NDFL calculation for the 1st quarter of 2018
    • 13 “Transition payments” as part of 6-NDFL for the 1st quarter of 2018
    • 14 Salaries for December were paid in December 2017
    • 15 Salaries for December were paid in January 2018
    • 16 Salaries for March were paid in April 2018
    • 17 How to reflect premiums in 6-NDFL for the 1st quarter of 2018
    • 18 Payments under civil contracts
    • 19 Vacation pay
    • 20 Responsibility
    • 21 Example of filling out 6-NDFL for the 1st quarter of 2018

    6-personal income tax for the 1st quarter of 2018: new form and examples of filling out

    However, non-taxable income under Article 217 of the Tax Code of the Russian Federation does not need to be shown in the calculation. At the same time, take into account the peculiarity of income that is not subject to personal income tax within the established standards (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).


    Info

    This will be discussed further. The rule for reflecting income from Article 217 of the Tax Code of the Russian Federation Article 217 of the Tax Code of the Russian Federation lists income that is subject to personal income tax only partially (that is, not in full). These are, for example, gifts and financial assistance. In the calculation of 6-NDFL for the 1st quarter of 2018, show such payments as in 2-NDFL certificates: include the entire amount paid as income, and show the non-taxable part as tax deductions.


    Also see “New codes in 2-NDFL in 2018”. Example: an employee was given a gift worth 10,000 rubles in connection with his anniversary. Gifts in the amount of 4,000 rubles are exempt from taxation.
    (clause 28 of article 217 of the Tax Code of the Russian Federation).

    Correctly filling out 6-NDFL: new clarifications from the Federal Tax Service

    Failure to comply with the clarifications of the Federal Tax Service of Russia. Violation of the procedure for filling out the calculation on Form 6-NDFL. Line 080 of Section 1 of the calculation in Form 6-NDFL reflects the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefits in the absence of payment of other income in cash (letter of the Federal Tax Service of Russia dated 01.08.2016 N BS-4-11/, question N 5).

    The territorial bodies of the Federal Tax Service will use this table during desk audits of calculations received from tax agents. Subscribe to our channel on Telegram We will talk about latest news and publications. Read us anywhere. Always be aware of the main thing! Subscribe Dear readers, if you see an error or typo, help us fix it! To do this, highlight the error and press the “Ctrl” and “Enter” keys simultaneously. We will learn about the inaccuracy and correct it.
    Personal income tax for the 1st quarter of 2018 requires a new form, taking into account the changes made by Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/18. This order came into force on March 26, 2018. Let us immediately make a reservation that there have been no significant changes for tax agents (except for the preparation of calculations in the event of reorganization). The 6-NDFL calculation still consists of a title page and two sections:

    • section 1 “Generalized indicators”;
    • Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

    Download new uniform 6-NDFL for reporting for the 1st quarter of 2018 From March 26, 2018 What are the innovations in the new 6-NDFL form in 2018 Why was it necessary to make changes to the 6-NDFL form? The point is that since 2018, the provisions of the Tax Code of the Russian Federation provide that if before the end of the reorganization the company has not submitted 6-personal income tax, then the legal successor must do so.

    Letters from the Federal Tax Service on 6 personal income taxes for 2018

    Home → Accounting consultations → 6-NDFL Current as of: August 12, 2016 Starting from the 1st quarter of 2016, tax agents began to submit a new reporting form - Calculation of the amounts of personal income tax calculated and withheld by the tax agent (approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/). Despite the fact that the procedure for filling out form 6-NDFL was provided for by the specified Order (Appendix No. 2), when preparing the Calculation, questions often arose that were not answered in the Filling Out Procedure. Therefore, the tax service began to issue letters explaining or clarifying certain issues in filling out form 6-NDFL. We will tell you about the explanations of the Federal Tax Service in our material.
    How to reflect new amounts in 6-NDFL? Is it necessary to submit an updated Calculation for the period in which vacation pay was accrued in the “old” amount? Letter No. BS-4-11/9248 of the Federal Tax Service of Russia dated May 24, 2016 contains the answer: in this case, Section 1 of the Calculation in the recalculation period indicates the total amount of vacation pay (including recalculation), as well as the personal income tax calculated from this total amount. The clarification in connection with the recalculation is not submitted, and the additional payment of vacation pay will be reflected in Section 2 of the period in which the funds are actually issued. You can read more about the recalculation of personal income tax and its impact on filling out form 6-NDFL in our separate material.