When submitting 6 personal income taxes for the 4th quarter of 2017 (it would be more correct - “for 2017”), you must use the form that was approved on October 14, 2015 by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450 “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL) and the procedure for filling it out, as well as the format and procedure for submitting the calculation of the amounts of personal income tax calculated and withheld by the tax agent in electronic form." The order will determine the procedure for filling out the form and the presentation format electronic.

Article 230 of the Tax Code of the Russian Federation (paragraph 3, paragraph 2) establishes the deadline for submitting reports in Form 6 of personal income tax: Tax agents, which include organizations and individual entrepreneurs making payments to individuals in accordance with current legislation, report for the first quarter, half of the year, 9 months and a year. The deadline for reporting is one month after the reporting period, for the year - no later than April 1 of the following year.

Deadline to submit a report on Form 6-NDFL in 2017:

• April 30 – for the first quarter;
• July 31 – for the half year;
• October 31 – for 9 months;
• April 02, 2018 – for 2017(since April 1 is a day off).

It should be kept in mind that if the last day of the deadline for submitting reports falls on a weekend or a non-working holiday, you can submit the report on the next working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Thus, the deadline for submitting 6 personal income taxes for the 4th quarter of 2017 (for 2017) is no later than April 2, 2018.

Deadline for submitting 6 personal income taxes for the 4th quarter of 2017 (for 2017)

The deadline for submitting 6 personal income taxes for the 4th quarter of 2017 is April 2, 2018. If reporting is not submitted on time, the tax office will impose penalties.

As noted above, paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation provides a rule for cases when the deadline for submitting a report falls on weekends or holidays, in which case the deadline for submitting 6-NDFL is postponed to the first working day following weekends or holidays.

Penalties for failure to submit 6 personal income taxes on time.

The chief accountant should know that if 6 personal income taxes are not submitted on time, the organization (or individual entrepreneur) will be fined 1000 rubles. for each full or partial month of delay. This provision is provided in paragraph.

1.2 of Article 125.

In case of failure to submit 6 personal income taxes within 10 days after the established deadline, additional sanctions may be applied - the tax inspectorate has the right to suspend transactions on bank accounts.

For errors made in reporting, a fine will be imposed on the basis of Article 126.1 of the Tax Code of the Russian Federation. The fine is 500 rubles. The fine is imposed only for errors in income and tax amounts. There should be no penalties for an error in the form made in the company's address. A fine cannot be imposed on those who independently identify errors in the document and promptly submit an updated document to the tax office before the tax authorities discover inaccurate information.

Do I need to submit zero form 6 personal income tax?

There is no need to submit Form 6 Personal Income Tax. This follows from the letter of the Federal Tax Service of the Russian Federation dated March 23, 2016 No. BS-4-11/4958.

Companies and individual entrepreneurs are required to submit 6-NDFL only in cases where they are tax agents - in the case of income payments to employees (in accordance with Article 226 of the Tax Code of the Russian Federation).

Submission of the form is not required in the following cases:

1. There are no employees at all.
2. There are employees on staff, but no payments were made to them during the reporting period.
3. There is no economic and financial activity.

6 Personal income tax for the 3rd quarter of 2017: sample filling

Calculation of insurance premiums for 2017

KBK NDFL 2018 for employees

The specific BCC for personal income tax in 2018 depends on who exactly the taxpayer is. In case if…

Submitting 6-NDFL.

"Authorized accounting department ReportMaster" will help you submit 6-personal income tax to the tax office via the Internet at a low price. The price for sending 6-NDFL is 300 rubles. Our price is lower than the market price, the usual market price for sending a report to the tax office is from 500 rubles. In order to send the 6-NDFL report through us You need to follow three simple steps: 1) Sign the power of attorney and agreement. 2) Pay the bill 3) Send the report file. After this, all that remains is to wait for response documents from the specialist. telecom operator and from the Federal Tax Service. On our website there is information about the deadlines for submitting 6-NDFL. If you do not know how to generate a report file, you can contact us and our accountants will fill out the report for you and send it to the tax office.

All submitted reports are protected and stored on secure servers to which no one has access. Upon your request, we can provide you with a report in printed form. In addition to sending 6-NDFL, you can use our free services, namely reconciliation with the Federal Tax Service, extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs with an electronic tax stamp. There are various competitions on our website where you can win free sending of any report to any regulatory authority.

We are always happy to help you. Sincerely, your personal authorized representative.

How to send a 6-NDFL declaration via the Internet.

Step 1. The following information must be provided:

Step 2. After we receive the information from step 1, we send you:

• Power of attorney form from the Federal Tax Service (you will need to familiarize yourself with your signature and seal)
• A form of agreement that is concluded on our part and yours.
• Information about the cost of the service and how to pay for our services.

It will be necessary to sign an agreement between us and you.

The Federal Tax Service power of attorney form must be filled out and printed in duplicate.

IMPORTANT: Without a power of attorney, the Federal Tax Service will refuse to accept reports.

Step 3. You send us:

• Signed contract;
• Signed power of attorney;
• Report file.

*The invoice must be paid by this time.

Step 4. After receiving the documents confirming the acceptance of your reports by the Federal Tax Service, we will send you receipts and the protocol by email.

Deadlines for submitting 6-NDFL for 2017.

Since the deadline for submitting 6 personal income taxes falls on Saturday, you will need to report no later than April 3, 2017 (Monday).

What is the deadline for submitting 6 personal income taxes for the 4th quarter of 2016

According to 6-NDFL, reports are made for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period. For a year - no later than April 1 of the following year. This is established in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. If the deadline falls on a weekend or holiday, you must report on the first working day. Thus, the deadline for submitting 6 personal income taxes for the 4th quarter (for 2016) is no later than April 3, 2017. Because April 1st falls on a Saturday.

Note. If a company delays reporting, it is charged a fine of 1,000 rubles for each month of delay. (Article 76, clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

How to report on 6NDFL

6-NDFL is submitted by tax agents - paragraph 2 of Article 230 of the Tax Code of the Russian Federation. These are companies and entrepreneurs that pay individuals income subject to personal income tax. Information in the report is included for all individuals. They indicate the dates when employees received income, when taxes were withheld from them, and when it should have been transferred to the budget.

The control ratios will help you fill out the calculation correctly - letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852. The only problem is that tax authorities are constantly updating them. It is important not to miss new letters from the Federal Tax Service.

Check that you have completed the calculations for previous periods correctly.

What form should I use to submit 6-NDFL?

You can report on 6-NDFL on paper or electronically. Since 2016, companies with up to 25 employees have been reporting via the Internet (clause 2 of Article 230 of the Tax Code of the Russian Federation). If the number of employees is up to 24 people inclusive, you can submit the calculation on paper.

Based on materials from: glavbukh.ru

Starting next year, employers will submit quarterly information on the amounts of personal income tax calculated and transferred to the budget. The reporting requirements are very strict; fines are provided even for mistakes.

In addition to the current form 2 personal income tax, another one is being introduced - 6 personal income tax, new reporting for all employers performing the functions of a tax agent. This is due to the changes made to Article 230 of the Tax Code in May of this year.

Purpose of introducing reporting

Let us remind you that since 2016, withheld tax amounts from individuals must be paid to the budget within 1 day after receipt of income. The exception applies only to sick leave and vacation pay: personal income tax from them is transferred until the last day of the month in which the payment was made. Previously, the Federal Tax Service could only check the correctness of tax calculations during on-site inspections, which were carried out selectively and quite rarely.

Quarterly calculation makes it possible to receive information online and check it during desk processing. Of course, this will increase the burden on employers, but it will simplify the control function of the tax authorities. It will be most difficult for those who keep records without using automated systems. Their implementation, in turn, requires investment. In the video below, Natalya Gorbova, an expert accountant at Contour School, talks about what 6 personal income taxes are and how this innovation will affect other types of taxation.

Procedure for filling out and submitting

As a general rule, organizations submit reports at the place of registration, and their separate divisions - at the place of actual location.

Only taxpayers classified as the largest taxpayers can submit one general form in the region where they are classified in that category. The location codes where the report will need to be submitted are listed in Table 1.

Externally, the new Form 6 personal income tax is no different from other formalized tax documents. It consists of 3 sheets.

Title

Contains INN, KPP, OKVED, name of the organization, tax office codes, reporting period, adjustment number.

Sheet 2

Consists of 2 sections. The first indicates the total amount of tax withheld on personal income for the entire organization. For each reporting period, it is considered a cumulative total and must coincide with the data in section 4 (sheet 3). OKTMO codes are indicated in the following order:

• organizations or their separate divisions - municipal entities at their location;
• Individual entrepreneurs, lawyers, notaries - at the place of permanent registration (residence);
• individual entrepreneurs using UTII or SPN - at the place of activity.

The second section contains the amounts of income, deductions, calculated tax for all codes and the amount of the advance payment paid. If several tax rates apply, section 2 is completed for each of them.

Sheet 3

Includes sections 3 and 4. The third indicates the codes of standard, property and social deductions. The fourth contains the dates, amounts of income paid and tax transferred. All amounts are calculated in full rubles, subject to rounding rules.

The report is submitted within the month following the 1st, 2nd, 3rd quarters, and the payment form for the year is submitted before April 1 of the next year. It is allowed to be submitted in paper form to organizations with up to 25 employees. Penalties for violating the order are:

• for failure to submit a quarterly report - a fine of 1,000 rubles for each month (full, incomplete);
• for violation of deadlines more than 10 days after the established date, the Federal Tax Service may suspend transactions on bank accounts and electronic transfers;
• for false information - a fine of 500 rubles; it can only be avoided if you correct the information before it is discovered by the inspector.

Many lawyers believe that such strict measures will lead to an increase in conflict situations and litigation. For example, the “unreliability” of a report may be the result of a simple technical error by an accountant. The inability to withdraw funds from the account to pay salaries or the same tax can cause even greater negative consequences.

Video

Victor Stepanov, 2015-09-06

Questions and answers on the topic

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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 GPD 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:

1. 1st quarter.
2. Half year.
3. 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:

1. On a personal visit.
2. Through a representative.
3. 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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Since the deadline for submitting 6 personal income taxes falls on Saturday, you will need to report no later than April 3, 2017 (Monday).

What is the deadline for submitting 6 personal income taxes for the 4th quarter of 2016

According to 6-NDFL, they report for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period. For a year - no later than April 1 of the following year. This is established in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. If the deadline falls on a weekend or holiday, you must report on the first working day. Thus, the deadline for submitting 6 personal income taxes for the 4th quarter (for 2016) is no later than April 3, 2017. Because April 1st falls on a Saturday.

Note. If a company delays a report, it is charged a fine of 1,000 rubles for each month of delay. (Article 76, clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

How to report on 6NDFL

6-NDFL is submitted by tax agents - paragraph 2 of Article 230 of the Tax Code of the Russian Federation. These are companies and entrepreneurs that pay individuals income subject to personal income tax. Information in the report is included for all individuals. They indicate the dates when employees received income, when taxes were withheld from them, and when it should have been transferred to the budget.

Control ratios will help you fill out the calculation correctly - letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852. The only problem is that tax authorities are constantly updating them. It is important not to miss new letters from the Federal Tax Service. Check that you have completed the calculations for previous periods correctly.

What form should I use to submit 6-NDFL?

You can report on 6-NDFL on paper or electronically. Since 2016, companies with up to 25 employees have been reporting via the Internet (clause 2 of Article 230 of the Tax Code of the Russian Federation). If the number of personnel is up to 24 people inclusive, you can submit the calculation on paper.

Based on materials from: glavbukh.ru

Accordingly, if income was not paid to individuals, then the duty of a tax agent does not arise and the calculation in Form 6-NDFL is not submitted. An exception is made for income in the form of wages, which for personal income tax purposes is considered received on the last day of the month for which it is accrued. Therefore, even in case of non-payment of accrued wages, Form 6-NDFL must be submitted.

6-NDFL: when to submit

Tax agents must submit Calculations for the 1st quarter, six months and 9 months no later than the last day of the month following the corresponding period, and for the year no later than April 1 of the following year.

If the Calculation is not submitted or submitted with an error

If the tax agent does not submit the Calculation on time, then he faces liability in the form of a fine in the amount of 1,000 rubles for each full or partial month from the date established for the submission of form 6-NDFL (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

For submitting a Calculation that contains errors, the tax agent may be held liable in the form of a fine in the amount of 500 rubles (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

6-NDFL for individual entrepreneurs

Entrepreneurs also wonder whether individual entrepreneurs submit 6-NDFL? The answer depends on whether the individual entrepreneur has employees and whether the individual entrepreneur paid income to individuals this year. If income was paid, then individual entrepreneurs become tax agents for personal income tax and must submit Form 6-NDFL in the general manner.

6-NDFL - a report from tax agents on income paid to individuals and personal income tax withheld from them. We will tell you in our article who submits the calculation and who can ignore it, within what time frame and where this type of reporting is submitted. We will also dwell on some of the nuances of filling out 6-NDFL.

What to expect from tax authorities if 6-NDFL is not submitted on time? This article will tell you about this “The amount of the fine for late submission of the 6-NDFL report” .

How to submit 6-NDFL to a merchant combining regimes

An entrepreneur’s combination of OSNO or simplified tax system with UTII or another special regime is a reason to figure out how to submit 6-NDFL.

The general approach is taken as a basis: 6-NDFL is submitted to the inspectorate at the place of registration. But one nuance must be taken into account: when combining regimes, there may be several places of registration (clause 7 of Article 226 of the Tax Code of the Russian Federation), so the merchant must submit at least 2 reports:

• the first 6-NDFL with data on income paid to employees engaged in activities transferred to the simplified tax system - to the inspectorate where the businessman is registered as an individual entrepreneur (at his place of residence);
• the second report is sent to the inspectorate in whose territory the activities of the individual entrepreneur, transferred to UTII, are carried out. It must reflect income paid to employees associated with “imputed” activities.

This issue is discussed in more detail.

Submitting 6-NDFL in 2019 (nuances)

When filling out 6-NDFL in 2019, you need to take into account the features unique to this calculation, which can be classified:

• to technical;
• accounting;
• brain teaser;
• organizational.

Technical features of filling out 6-NDFL include:

• cell filling scheme (1 cell - 1 digit, filling direction - from left to right, unfilled fields are crossed out, if there is no indicator, “0” is entered);
• method of report generation: for the paper version - the ink color for filling out the report is only blue, black and purple, a ban on the use of corrective agents to correct errors, etc.; for an electronic form - use the Courier New font with a height of 16-18 points when filling out a report, etc.

Among the main accounting features of 6-NDFL are:

• formation of indicators for section 1 on a cumulative basis from the beginning of the year, section 2 - only for the last 3 months of the reporting period;
• depersonalization of report data - only generalized indicators are provided without reference to a specific recipient of income;

The logical features of 6-NDFL are the need to comply with special principles for reflecting data:

• in section 1 there cannot be negative amounts: if line 030 (deductions) exceeds line 020 (income), deductions are taken equal to income, etc.;
• in section 2, the indicators are filled in according to the principle: the number of blocks of lines 100-140 is equal to the number of dates for payment of income;
• indicator p. 120 (tax payment deadline) - a parameter that is not related to the actual date of personal income tax transfer and is a legally established deadline for personal income tax payment for a specific type of income.

The main organizational feature is the mandatory use of personal income tax registers as the primary source of data for filling out 6-personal income tax.

Look for a sample of filling out the tax register for 6-NDFL.

How to make it easier to compile 6-NDFL and is it possible not to submit it?

The opportunity not to submit 6-NDFL appears only in one case - if there were no payments in favor of individuals during the reporting period.

This situation is possible if:

• the merchant is at the preliminary stage of establishing a business (the stage of deciding organizational aspects, recruiting staff - in this case, no payments are made to individuals);
• the financial condition of the merchant does not allow making any payments due to the lack or absence of financial resources;
• in other similar situations.

In this case, it is advisable to inform the tax office about failure to submit 6-NDFL in a letter, a sample of which you can find.

Moreover, if in the 1st quarter income was paid, and then there were no payments until the end of the year, 6-NDFL for all reporting periods must be submitted, since the calculation must be compiled on an accrual basis from the beginning of the year.

In such situation:

• in section 1 of the calculations for all subsequent reporting periods, the indicators of the 1st quarter will be repeated;
• in section 2 for the specified periods, information is not entered due to its absence - when filling out this section, the last payments in the reporting period of the quarter are taken into account.

You can facilitate the preparation of 6-NDFL in the following ways:

• use special software products;
• minimize the risk of errors (control the verified calculation parameters, including using the control ratios used by tax authorities) - this will avoid submitting adjustments and other clarifications;
• other methods (strengthening control over the reliability of data at the stage of collecting primary information, systemic training of company specialists, allowing them to freely navigate the nuances of tax legislation, etc.).

The mechanism for reducing the risk of errors in 6-NDFL is discussed in the article “Control ratios for checking form 6-NDFL” .

Read how the desk audit of the 6-NDFL report is carried out.

Results

The main types of employer reporting are 6-NDFL and calculation of insurance premiums. We answered questions about 6-NDFL: who submits it and when. And we talk in detail about the RSV in this