Employers paying salaries to staff are tax agents for personal income tax, and therefore are required to maintain data registers on which tax calculations are based (Article 230 of the Tax Code of the Russian Federation). The legislator does not establish a standard form for tax registers; enterprises independently develop and establish in their accounting policies the most acceptable form for themselves in accordance with general recommendations on the availability of mandatory details. How this document is drawn up will be discussed in the publication.

Tax registers for personal income tax: what is it?

The purpose of the register is to facilitate control of payments made to personnel (broken down by type) for tax purposes (monitoring the correctness of personal income tax accruals and withholdings, providing deductions and accounting for their amounts), and preparing tax reporting - 2-NDFL certificates submitted to the Federal Tax Service upon completion of each year, and quarterly generalized forms 6-NDFL.

Such a register is formed separately for each employee. All payments and deductions are recorded monthly. The presence of non-taxable payments does not oblige the employer to indicate them in the register, but if they have restrictions on amounts, the excess of which is subject to taxation, then it is better to indicate them.

The company determines the frequency of compiling the register independently. It is easier and more convenient to do this monthly after salary payment: the risk of incorrect data reflection is significantly reduced, and the information available in the register will always be up-to-date.

Details that tax registers for personal income tax must contain

Article 230 of the Tax Code of the Russian Federation defines the data that should be indicated in the register. This information:

On identifying the paying company or individual entrepreneur:

for an organization - INN/KPP, Federal Tax Service code, name of the enterprise;

for individual entrepreneurs – full name, date of birth, passport details, TIN, address of residence or registration, status.

Types of income paid, deductions provided, expenses/amounts that reduce the tax base according to established codes. Let us remind you that each payment or deduction corresponds to a specific code, and information is accumulated separately for each of them. For example, the salary or tariff is fixed with the code “2000”, payment of sick leave benefits with the code “2300”, severance pay - “2014”, compensation for leave upon dismissal - “2013”, etc. Income and deduction codes were approved by order of the Federal Tax Service dated September 10, 2015 N ММВ-7-11/387@ (as amended on October 24, 2017).

Amounts of income paid and dates of their payment .

Taxpayer status. The size of the tax rate depends on it. Tax registers for personal income tax 2019. separately reflect its deduction at current rates. In most cases, the tax rate for residents is 13%, for non-residents - 13% or 30%, depending on the status of residence in the country and the types of income received.

Dates of calculation, deduction, transfer of personal income tax. According to tax legislation, the date of actual receipt of salary for calculating personal income tax is considered to be the last day of the month for which it was accrued; in case of dismissal - the last working day; in case of payment for vacation or sick leave - the date of payment (Article 223 of the Tax Code of the Russian Federation). Tax is withheld when income is paid. Tax on most payments must be transferred no later than the next day after payment to an individual, and for vacation pay and sick leave, personal income tax is transferred until the end of the month in which they were paid (Article 226 of the Tax Code of the Russian Federation).

Details of the corresponding payment document for the transfer of personal income tax.

Tax registers for personal income tax: sample filling

Using data for an employee of Record LLC for the 1st quarter of 2019 as an example, let’s create a tax register:

Evgeniy Mikhailovich Rebrov receives a monthly salary of 46,000 rubles. He is provided with a “children’s” deduction of 1,400 rubles. monthly (until the established income level of 350,000 rubles is reached). The salary payment date in the company is the 5th of the next month.

Let's fill out the tax register as follows:

In the 1st section, information about the employing company;

In the 2nd - data of the employee receiving the income;

Section 3 – calculation of base and tax. It indicates the tax rate (13%) and the grounds for providing deductions (for standard deductions, as a rule, this is an application; for property ones, a certificate from the Federal Tax Service with the relevant information).

Then, separately for each month, a table is filled out by types of payments and deductions. In the example, only wages were paid (code “2000”) and a deduction was provided for the child (code “126”).

On the line indicating the size of the tax base at the personal income tax rate of 13%, the data is reflected for the month and on an increasing basis from the beginning of the year, and the amount of the base is calculated as the difference between the accrual and deduction. So, the personal income tax base:

for January is 44,600 rubles. (46000 – 1400);

for February - 89,200 rubles. (44600 + (46000 – 1400));

for March - 133800 rub. (89200 + (46000 – 1400)).

Rebrov did not receive income not subject to personal income tax in 2019, so these lines are not filled in. The amount of accrued and withheld tax is identical. The personal income tax transfer date is the next day after the employee’s salary is paid. In April, this date falls on a Saturday, so personal income tax is transferred on Monday 04/08/2019.

The tax register for 6-personal income tax - we will present a sample of this document in this publication - will help you organize accounting for personal income tax. Let's consider what details and information the correct register for 6-NDFL should contain.

Why are tax registers needed?

Tax accounting registers serve to summarize the information necessary to calculate certain taxes. They, firstly, help tax authorities monitor the completeness of tax payments by taxpayers, and secondly, allow taxpayers themselves to check the correctness of their calculations for a particular type of tax liability and simplify the generation of tax reports.

IMPORTANT! Despite the fact that tax legislation obliges taxpayers to create and maintain such registers, their forms are not approved by law, and therefore each enterprise (or individual entrepreneur) is obliged to independently develop the structures of the applicable tax registers, and it is very desirable to approve them with accounting policies.

Tax registers must meet the following general requirements:

• continuous generation of tax accounting data in chronological order;
• implementation of full disclosure of the procedure for forming the tax base;
• ease of perception of information reflected in the register and ease of filling it out;
• maintenance in paper or electronic form.

For more information on how to maintain tax registers, see the article “Maintaining analytical tax accounting registers (forms)” .

As for tax registers for personal income tax, Art. 230 of the Tax Code of the Russian Federation establishes its own specific criteria for them. Such a register should include:

• information that allows you to uniquely identify the taxpayer;
• his status;
• types of income paid to him and their amounts;
• types and amounts of deductions provided;
• amounts that reduce the tax base;
• dates of income payment, withholding and payment of personal income tax.

Read about the requirements for personal income tax registers in the article “How is the personal income tax register maintained?” .

Responsibility for the formation of tax registers lies with the employees who compile and sign them. They are also responsible for the safety of these documents and for ensuring that unauthorized persons cannot access them. Only a responsible employee can make corrective entries in the register. At the same time, he is obliged to certify the adjusting entry with his signature, indicate the date the adjustment was made and provide appropriate explanations.

What is form 6-NDFL

From 01/01/2016, tax agents are required to fill out a new reporting form - 6-NDFL, which was approved by order of the Federal Tax Service of the Russian Federation dated 10/14/2015 No. ММВ-7-11/450@ (in the same document you can find the procedure for filling it out).

Since 2018, regardless of the form of reorganization, the successor is obliged to submit a 6-NDFL calculation for the reorganized organization if it has not fulfilled this obligation (Clause 5 of Article 230 of the Tax Code of the Russian Federation, Law dated November 27, 2017 No. 335-FZ). In order to implement this obligation, form 6-NDLF was adjusted by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/18@. It is officially applied starting from 03/26/2018.

You can download the current form 6-NDFL.

What are the features of this report:

• 6-NDFL is filled out not in the context of data for each taxpayer, but for all individual taxpayers to whom income was paid by the tax agent as a whole (clause 1 of Article 80 of the Tax Code of the Russian Federation).
• Data on income withheld and paid to individuals is recorded on an accrual basis from the beginning of the year (clause 1 of Article 230 of the Tax Code of the Russian Federation).
• Delivery frequency is quarterly.
• The basis for filling out the form is tax accounting data contained in the registers (Clause 1, Article 230 of the Tax Code of the Russian Federation).

For information on where and how to fill out this form online, read the article “Is it possible to fill out form 6-NDFL online?” .

What data is needed to generate 6-NDFL

In order to understand how to create a tax register for generating this report, let’s consider what information the 6-NDFL form contains and analyze its composition.

6-NDFL includes:

• title page;
• section 1 entitled “Generalized indicators”;
• section 2, called “Dates and amounts of income actually received and personal income tax withheld.”

To fill out the title form you will need:

• Details of the tax agent (his name, INN, KPP).
• Details of the reorganized organization and forms of its reorganization (for legal successors).
• The period for which the report is prepared.
• Code of the tax office to which the calculation must be sent (for organizations - to the Federal Tax Service at their location, for individual entrepreneurs - at the place of residence or at the place of activity (for impostors and those individual entrepreneurs who work on a patent)).
• OKTMO code in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013 (Order of Rosstandart dated June 14, 2013 No. 159-st). Organizations put down the code of the territory in which they are located, and individual entrepreneurs - the one in which they live or carry out activities.

To fill out section 1 we need:

• the amount of personal income tax rates at which the tax is calculated;
• the amount of income accrued to all individuals;
• amounts of personal income tax deductions;
• the amount of tax calculated and withheld;
• the number of individuals who received income from the tax agent.

To complete section 2 we will need:

• dates of actual income received;
• the amount of income actually received by individuals on each date specified in the previous paragraph of this list;
• tax withholding dates;
• the amount of tax withheld from individuals for each date specified in the above paragraph of this list;
• deadline for payment of personal income tax (clause 6 of article 226 of the Tax Code of the Russian Federation).

Having dealt with the list of information that we will need to generate the 6-NDFL report, we will move on to developing a tax register form for it.

This material will help you better understand the procedure for calculating personal income tax. “Practical personal income tax problems with solutions” .

An example of filling out a report on Form 6-NDFL for the year can be found.

How to create a tax register for personal income tax accounting

If the taxpayer already has and uses registers for filling out 2-NDFL, no one is stopping him from using them to generate the 6-NDFL calculation.

The register for filling out 2-NDFL has the following structure:

Accounting register information	Comments on filling
Taxpayer identification information	Here is a list of information about current employees: Full name of the employee; his full date of birth; information about his identity document; TIN of an individual; his address; citizenship
List of income	Each type of income must have its own field in which a special digital code corresponding to the type of income must be entered. The codes are taken from the Federal Tax Service order dated September 10, 2015 No. MMB-7-11/387@. It is not necessary to report data on non-taxable personal income tax. Income subject to personal income tax, which has tax-free limits, is recorded in the register on a general basis, since it can accumulate throughout the year.
List of deductions	Deductions are recorded in the register with the corresponding codes. For the list of codes, see the order of the Federal Tax Service dated September 10, 2015 No. MMB-7-11/387
Amounts of income	We indicate the amounts accrued before tax and reduction for deductions
Income payment dates	This field indicates the date of payment of income in accordance with the provisions of Art. 223 Tax Code of the Russian Federation
Taxpayer status	This field indicates what type of person the taxpayer belongs to based on his residence in the Russian Federation
Personal income tax withholding date	We indicate the day of actual tax deduction
Date of personal income tax transfer	Fill out in accordance with payment documents
Payment document details	We indicate the number, date and amount of the payment slip for personal income tax payment
Personal income tax amount	We fix the amount of calculated and withheld tax

You can download the register form formed in the structure discussed above here.

We compile a tax register for the 6-NDFL report

Due to the features of the 6-NDFL form (we reviewed them earlier), the register created above is not always convenient to use for filling it out. But it’s very simple to create a “personal” register based on it specifically for 6-personal income tax.

We present to you a completed sample tax register for form 6-NDFL. If necessary, you can download it.

Download sample

Peculiarities of imposing liability for failure to compile or incorrect compilation of the register for 6-NDFL

The legislation of the Russian Federation considers the absence of tax registers as a gross violation of the rules for accounting for income and expenses, punishable by a fine (Article 120 of the Tax Code of the Russian Federation) in the amount of 10,000-40,000 rubles. depending on how long the offense lasted and how it affected the size of the tax base (letter of the Federal Tax Service of Russia dated December 29, 2012 No. AS-4-2/22690). The arbitrators in this case are on the side of the controllers. However, not in cases where tax authorities exceed their powers.

It will not be possible to fine a taxpayer:

• For the use of personal income tax registers, the forms of which are not approved by the accounting policy. However, it is worth understanding that drawing up the most complete accounting policy is in the interests of the taxpayer himself, because it is a powerful weapon in disputes with tax inspectors regarding the use of tax registers. Therefore, we strongly recommend that you fix the register form for 6-NDFL in a local regulatory document.

IMPORTANT! Tax registers provided for by the taxpayer's accounting policy are required to be compiled. Otherwise, the fine under Art. 120 of the Tax Code of the Russian Federation will be completely justified.

• For incomplete filling of the register. The situation looks like this. Tax authorities, having found blank fields in the register approved by the accounting policy or recommended by the Federal Tax Service, declare it invalid due to the fact that it does not ensure completeness and correctness of accounting. And since the register is invalid, then in fact it does not exist - for this, as we found out, a fine is imposed. However, only a tax register that does not contain the required details can be declared invalid - for personal income tax they are given in Art. 230 of the Tax Code of the Russian Federation (we listed them above). The absence of “non-mandatory” data in the tax register cannot serve to recognize it as not being available to the taxpayer.
• For failure by the taxpayer to provide line-by-line tax registers. We are talking about a situation when the Federal Tax Service asks the taxpayer for a register necessary to decipher a particular line of the report. However, such a requirement of controllers is illegal, since the Tax Code of the Russian Federation does not impose on taxpayers the obligation to maintain tax registers line by line. It is only important that the register reliably reflects the data necessary to calculate the tax base.

You may also need information about liability for non-payment of personal income tax - see the material “What liability is provided for non-payment of personal income tax?” .

Results

Requirements for the list of information that must be reflected in the tax register for filling out 6-NDFL are listed in Art. 230 Tax Code of the Russian Federation. A taxpayer can be held liable for failure to maintain a personal income tax register only if the register does not contain the required details, or if the register provided for by the accounting policy is not compiled.

You will find all the nuances of filling out form 6-NDFL in our section

What rules should tax agents follow when filling out the personal income tax register?

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

It's fast and FOR FREE!

Where can I get the form, what should I include in the document and when? Is there a template that can be used to build a register?

Young professionals are unlikely to have heard of such a document as 1-NDFL, because now they fill out tax registers instead. What is it, why and when is it used?

This form refers to the primary documentation of the enterprise, so understanding its compilation is simply necessary in order to correctly generate the data for filling out 2-NDFL. What information does the Tax Code contain?

Personal income tax is a tax that ranks next after profit tax and VAT. Therefore, it is worth understanding all the nuances of taxation.

Let's consider who, when and how should calculate the amount of tax and pay it to the budget. Let's turn to the regulatory framework, which contains all the necessary data.

Tax Basics

Personal income tax is a tax on the income of an individual, which is a direct payment made by the population of the Russian Federation.

Payers of this tax are citizens of Russia and other persons who receive profit within Russian territory (foreigners and stateless persons).

Payers can be residents and non-residents. The rate used in income tax calculations will depend on your status.

It is possible to determine whether a person is a resident or non-resident by calculating the number of days of stay in the Russian Federation. If the total number for 12 months exceeds 183, the person is considered a resident ().

Object of taxation:

Article 217 also contains a list of types of profit that are not taxed. Personal income tax can be paid by individuals themselves or their tax agents.

An agent is a company, individual entrepreneur, notary, lawyer, or a separate division of a foreign enterprise operating within the Russian Federation from which profit is received.

Calculations of personal income tax are carried out by the tax agent on an accrual basis at the end of each month.

Tax base - receipt of profit in money or in kind, which may be reduced by the tax deduction provided for.

Deductions are allowed only in cases where income is subject to personal income tax at a rate of 13%. In other situations, benefits of such a plan are not provided (,).

Let's list the possible rates (Articles 217, 214 of the Tax Code):

Deadlines for transferring calculated taxes:

Payment is made to the territorial tax office where the company is registered, or where the payer himself lives (when transferring personal income tax for himself).

Required Documentation

Tax agents and individual individuals must submit a declaration prepared according to.

Citizens must submit this type of reporting in two cases:

• when there is a need to independently calculate and transfer personal income tax amounts to government agencies (when receiving income from the sale of property, winnings, as well as in relation to income from which tax was not withheld by the agent);
• if you wish, receive tax deductions, that is, reimburse part of the tax paid from the budget.

The declaration must be submitted by the end of April next year after the end of the tax period. Forms may be filled out electronically or by hand.

In addition to the declaration, it is necessary to prepare the following certificates:

1. – a form that reflects the income of a specific employee that was received during the tax period. If such report is not filed in a timely manner, the person will pay the penalty prescribed. If the submission procedure is violated or information in the document is distorted, the rules described in . The obligation to prepare 2-personal income tax must be fulfilled by the tax agent who transfers the amount of earnings or other funds to the employee.
2. If a citizen wishes to receive a child deduction, it is worth submitting an appropriate application ().
3. (if necessary).
4. Tax register is a document that reflects the income of the personal income tax payer, the amount of taxes withheld from him, and the deductions provided.

Normative base

The rules are provided for filling out a tax card, but they can also be used when maintaining a tax register.

Those profits that are exempt from taxation within the established standard are recorded in registers. For example, financial assistance will not be subject to personal income tax if its amount exceeds 4 thousand rubles (clause 28 of article 217 of the Tax Code).

You can submit an application for a refund with an extract within 3 years from the date the tax was paid ().

Frequently asked questions

If the legislation contains a lot of information about the declaration and other documentation, then many questions arise when creating a tax accounting register.

For example, it is not clear whether to submit such a report or not, whether to print it or leave it on electronic media, and who should sign such forms. Let's look into these nuances.

Do I need to print the document?

There are no rules in the legislation regarding the storage of a tax accounting register. This means that such documentation can be saved according to the general rules with the rest of the financial statements.

Although the register is an internal document of the organization, tax accounting is conducted on its basis. The forms will not need to be taken anywhere - they must remain at the enterprise.

But representatives of authorized structures can request registers when conducting desk audits.

Who signs the tax register?

The certificate must be signed by the head of the company or another official who has such right in accordance with internal documentation (director’s orders, etc.).

Registers can sign:

• chief accountants;
• deputy chief accountants;
• accountants who are responsible for conducting payroll calculations.

When creating tax accounting registers, tax agents should be guided by general recommendations.

But employers retain the right to draw up their own form and enter data in accordance with their own designs.

The main thing is that you must have a document so that you can present it if necessary.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

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For how long should an organization keep personal income tax registers?

In accordance with paragraph 1 of Article 230 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), tax agents keep records of income received from them by individuals in the tax period, tax deductions provided to individuals, calculated and withheld taxes in tax accounting registers.

At the same time, the forms of tax accounting registers and the procedure for reflecting in them analytical data of tax accounting, data from primary accounting documents are developed by the tax agent independently and must contain information that allows identifying the taxpayer, the type of income paid to the taxpayer and tax deductions provided in accordance with the codes approved by the federal executive body authorities authorized to control and supervise in the field of taxes and fees, the amount of income and the date of their payment, the status of the taxpayer, the dates of withholding and transfer of tax to the budget system of the Russian Federation, details of the relevant payment document.

Thus, tax agents are required to maintain tax accounting registers for personal income tax both in relation to the amounts of income paid to individuals and in relation to the amounts of tax withheld and transferred by the tax agent.

The form of tax accounting registers for personal income tax is determined by the tax agent independently.

The obligation to maintain tax accounting registers for personal income tax on paper is not provided for by current legislation.

When maintaining tax accounting registers for personal income tax, the presence of such details as the signature of the responsible person (both handwritten and electronic) is also not provided for.

Consequently, tax agents have the right to maintain tax registers for personal income tax, both in relation to income paid to individuals and in relation to the amounts of withheld and transferred tax, in electronic form without certification by the electronic signature of the responsible person and without printing them on paper.

Subclause 8 of clause 1 of Article 23 of the Tax Code of the Russian Federation provides for the obligation of taxpayers ensure data safety for four years accounting and tax accounting and other documents necessary for the calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), as well as payment (withholding) of taxes.

However, there is no indication that this rule also applies to tax agents.

In relation to tax agents, subclause 5 of clause 3 of Article 24 of the Tax Code of the Russian Federation establishes the obligation for four years, ensure the safety of documents necessary for the calculation, withholding and transfer of taxes.

At the same time, subparagraph 3 of this paragraph establishes the obligation of tax agents to keep records of accrued and paid income to taxpayers, calculated, withheld and transferred taxes to the budget system of the Russian Federation, including for each taxpayer. However, no storage periods for the relevant accounting registers have been established.

Based on the foregoing, we can conclude that currently the current legislation does not establish the obligation for tax agents to ensure the safety of tax accounting data (tax registers) for personal income tax, both in relation to the amounts of income paid to individuals, and in relation to the amounts of withheld and tax transferred to the budget.

At the same time, Article 120 of the Tax Code of the Russian Federation establishes liability for gross violation of the rules for accounting for income and expenses and objects of taxation, which means, among other things, the absence of tax accounting registers.

Based on the above, since tax agents are required to maintain tax registers for personal income tax, for failure to comply with which tax liability is provided, the tax agent should ensure the safety of tax registers for personal income tax both in relation to the amounts of income paid to individuals and in relation to the amounts withheld and the transferred tax, for those tax periods for which an on-site personal income tax audit can be carried out in relation to the tax agent (for three years preceding the current year).

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Tax register for personal income tax - general ledger

From this date, if there is false information about the company in the Unified State Register, tax authorities will forcibly exclude this company from the register. You should rely on reference books for documentation codes, region codes, as well as income and deductions. 6-NDFL is filled out not in the context of data for each taxpayer, but for all individual taxpayers to whom income was paid by the tax agent as a whole (clause.

The date of tax transfer to the budget should be reflected based on the bank’s mark in the payment order for the transfer of personal income tax. In addition, there are issues with determining the date of tax withholding when paying wages. In February 2011, the employee did not leave Russia, so on March 5 his status changed - he became a resident. Data on income withheld and paid to individuals is recorded on an accrual basis from the beginning of the year (clause.

Vehicle registration card sample

notification form for the arrival of a foreign citizen in excel

Constitutional acts providing regulatory and legal aspects of security

Prosecutor's protest against a legal act contrary to the law, sample

Sample letter of guarantee for the supply of goods from a supplier

This article says that tax systems, in which, for the purposes of calculating taxes, data for a certain period are classified.

Is there a standard that can be relied upon when forming a register? Organizations indicate the code of the area in which they are located, and the code of the area in which they live or carry out activities.
Therefore, we strongly advise you to fix the register form for 6-personal income tax in a local regulatory document.

For many years, I have been answering questions regarding taxation and accounting for commercial organizations and personal businessmen. Tax accounting register for personal income tax in 2016 2017. new 2-personal income tax form, what has changed in the form, when it needs to be submitted and for what.
Download the standard tax accounting register for personal income tax.

Tax register for 6-personal income tax sample

a selection of more fundamental documents on the issue of tax register for personal income tax normatively. Print download document download in archive. Must submit information about the tax authority at the place of their own registration. Having dealt with the list of information that will be useful to us for generating the 6-personal income tax report, let’s move on to developing a tax register form for it.

I continue my favorite topic of various scams and scams and once again call for vigilance and vigilance.
Due to the peculiarities of the 6-personal income tax form (we looked at them earlier), the register created above is not always comfortable to use for filling it. The Federal Tax Service website contains answers to the most frequently asked questions by citizens regarding the use of tax benefits. Personal income tax, which ranks next after income tax and VAT.

At the same time, accounting data must be stored for four years (clause 5 p.

3 tbsp. 24 of the Tax Code of the Russian Federation).

Tax agents must develop register forms and the procedure for filling them out independently. In this case, the registers must contain data that allows you to determine:

— taxpayer and his status;

— type and amount of income paid, deductions provided;

— dates of payment of income, withholding and transfer of tax;

— details of the payment order.

Based on such registers, the tax agent fills out income certificates for individuals.

All tax agents must keep tax records of income paid to individuals.

Let us recall that tax agents for personal income tax are (clause 1 of Article 226 of the Tax Code of the Russian Federation):

— Russian organizations;

— separate divisions of foreign organizations in the Russian Federation;

- individual entrepreneurs;

— notaries engaged in private practice;

- lawyers who have established law offices.

If you are a tax agent, you must keep tax records of all income paid to individuals, regardless of its form and type. In other words, you need to take into account income paid in cash and in kind, as well as income in the form of material benefits. The only exceptions are those incomes that are not subject to taxation in full - they do not need to be reflected in tax registers. The list of such income is contained in Art. 217 Tax Code of the Russian Federation.

As a general rule, it is necessary to keep records of income paid to individuals, separately for the parent organization and for separate divisions (Letters of the Federal Tax Service of Russia for Moscow dated May 20, 2010 N 20-15/3/052927@, dated October 27, 2009 N 20-15 /3/112168).

If your organization has separate divisions that independently pay income to individuals and withhold personal income tax from them, then these separate divisions are required to keep tax records of paid income. If the parent organization withholds personal income tax from income paid through a separate division, then the obligation to keep records of such

income falls on her.

Using the expired form 1-NDFL to develop a tax register

Situation

At Lux LLC, monthly wages are paid to employees in two stages:

1) no later than the 20th day of the month for which wages are calculated, an advance is issued;

2) no later than the 5th day of the next month, the balance of the salary is paid.

Personal income tax is withheld in full when paying the second part of earnings (see, for example, Letters of the Ministry of Finance of Russia dated July 17, 2008 N 03-04-06-01/214, dated July 16, 2008 N 03-04-06-01/209).

Employees also receive all other payments required by law, including vacation pay, temporary disability benefits, etc.

In addition, it is customary for the organization to issue financial assistance to employees (for vacations, holidays, etc.), as well as loans on preferential terms (at 5% per annum).

Individual employees are shareholders of Lux LLC and are paid dividends.

Solution

Lux LLC has developed a universal register form for recording income, deductions and personal income tax from the income of its employees, approving it as an annex to the accounting policy.

The 1-NDFL card was chosen as the basis for the register.

Note

Read about how you should have filled out the 1-NDFL card earlier in the Tax Reporting Archive.

The organization decided to establish the procedure for filling out the register similar to the procedure for filling out the 1-NDFL card, but taking into account the changed provisions of the Tax Code of the Russian Federation.

When developing a register based on the 1-NDFL card, the following were removed from it:

7 “Information on income, taxation of which is carried out by tax authorities”;

- section 9 "Information on the submission of certificates."

The register has the following structure:

Section 1 "Information about the tax agent."

This section was developed by the company based on the corresponding section of form 1-NDFL with minor changes.

Section 2 "Information about the taxpayer (recipient of income)".

The structure of this section is partly borrowed from the 1-NDFL card, partly from a certificate of income received by individuals.

In addition, since the Lux organization has foreign employees whose tax status changes during the year, the section is supplemented with a table that details monthly data on changes in the employee’s status.

Section 3 "Calculation of the tax base and personal income tax (for income taxed at the rate of 13% and 30%)."

This section was borrowed by the company from form 1-NDFL, but was significantly edited, in particular, new lines were added to reflect the following information:

— dates of receipt of income;

— dates of income transfer;

— tax withholding dates;

— tax payment dates;

— details of the payment document for tax transfer;

— property deductions;

- social deductions.

In addition, instead of one line “Standard tax deductions (Article 218 of the Tax Code of the Russian Federation)”, two lines “Standard deductions for children” and “Other standard deductions” have been introduced for clarity.

Removed standard deduction codes as they have undergone significant changes. They will be indicated when filling out the form.

The title of the section indicates that it is provided for income taxed at rates of 13% and

After the table for calculating the tax base (following the example of the 1-NDFL card), fields are provided to reflect information about the right to deductions and supporting documents.

Section 4 “Income from equity participation in the activities of an organization (dividends), taxed at a rate of 9% (15% for a non-resident of the Russian Federation), and the amount of tax.”

This section is borrowed from form 1-NDFL, but is greatly modified, in particular, new lines are added:

— income code;

— date of receipt of income;

— date of transfer of income;

— tax withholding date;

— date of tax transfer;

In addition, separate lines have been introduced for tax calculated at rates of 9% (for residents of the Russian Federation) and 15% (for non-residents of the Russian Federation).

Section 5 "Income taxed at the rate of 35%".

This section is borrowed from form 1-NDFL, but has undergone serious revision. Firstly, information about income in the form of prizes and winnings has been removed from it, since the organization does not plan to issue winnings and prizes to individuals for advertising purposes. Secondly, it is supplemented with new lines:

— date of receipt of income;

— date of transfer of income;

— tax withholding date;

— date of tax transfer;

— details of the payment document for tax transfer.

Section 6 "Total amount of tax based on the results of the tax period."

This section is borrowed from form 1-NDFL, but has been edited to change the tax rate on income in the form of dividends (instead of the ineffective rate of 6%, the rate of 9% is indicated).

Section 7 "Results of tax recalculation for previous tax periods."

This section is borrowed from the 1-NDFL card (Section 8), but is significantly simplified.

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┌──────────────────────────────────────── ───────── ────────────────────────┐ │ 2014 5 │ │ Tax accounting register for personal income tax for —- year N — │ │ │ │┌──── ───────────────────────────────────────── ───────── ─────────────────┐│ ││1. Information about the tax agent ──────── ─────────────────────────────┤│ ││Last name, first name, patronymic/TIN:│Petrov Petr Petrovich/ 623103454558 ││ │ ├───────────────────────────┼──────────── ───────── ──────────────────────┤│ ││Tax authority code/ │6231/61701000 ││ ││OKTMO: │ ││ │├───── ──────────────────────┴────────────────── ───────── ────────────────┤│ ││2. Information about the taxpayer - recipient of income ──────── Ivan ov Ivan Ivanovich/- │ │ │├───────────────────────────┼───────── ────────── ────────────────────────┤│ ││Date of birth: │07/18/1975 ││ │├── ───────── ────────────────┼──────────────────────── ───────── ──────────┤│ ││Document certifying │Passport of the Russian Federation. ││ ││identity: │Series 62 02, N 789452, issued 02.02.2010 ││ ││ │Moskovsky District Department of Internal Affairs of Ryazan ││ │├──────── ────────── ─────────┼─────────────────────────────── ───────── ───┤│ ││Residence address: │390000, Ryazan, st. Novaya, 5, apt. 10 ││ │├───────────────────────────┼────── ────────── ──────────────────────────┤│ ││Taxpayer status: │1 ││ │├─ ────────── ────────────────┴──────────────────────── ───────── ──────────┤│ ││3. Tax deductions ││ │├────────────────────────────────── ────────── ││The amount of income taxed at a rate of 13% from the previous │ — ││ ││places of work: │ ││ │├─────────────────────────────────── ────────── ──────────┴───────────────┤│ ││Right to tax deductions: ││ │├─── ──┬───── ─┬────────────────────────┬────────────── ───────── ──────────┤│ ││ │ │ Provision period │ ││ ││ Code │ Amount├───────────┬─ ────────── ─┤ Note ││ ││ │ │ from │ to │ ││ │├─────┼──────┼────────── ─┼──────── ────┼─────────────────────────────────┤│ ││ 114 │ 1400 │ 01/01/2014│ 12/31/2014 │First child. Ivanova Anna ││ ││ │ │ │ │Ivanovna - born 01/15/2010 ││ │├─────┼──────┼────── ─────┼─── ─────────┼─────────────────────────────── ──┤│ ││ 115 │ 1400 │ 01/01/2014│ 12/31/2014 │Second child. Ivanova Maria ││ ││ │ │ │ │Ivanovna - born 02/28/2012 ││ │├─────┴──────┴────── ─────┴─── ─────────┴─────────────────────────────── ──┤│ ││4. Income taxed at 13% ││ │├────────┬───────────┬────────── ─────── ──────────┬─────────────────────┤│ ││ │ │ Revenue Taxable income ││ ││ │ ├── ──┬──────────┬────────────┼──────────┬─── ───────┤│ ││ Month │ Type │ │ │ Date │ Total │ Total ││ ││ │ │ Code│ Amount │ payments │ for the month │ from the beginning ││ ││ │ │ │ │ │ │ year ││ │├───── ───┼───────────┼────┼──────────┼───────── ───┼───── ─────┼──────────┤│ ││ │ Salary │2000│ 15,000.00│ 24. 01.2014,│ │ ││ ││ │ │ │ │ 02.10.2014 │ │ ││ ││January ├───────────┼ ────┼────────── ┼────────────┤ 15,000.00│ 15,000.00││ ││ │ │ │ │ │ │ ││ ││ ├─ ──────────┼ ────┼──────────┼────────────┤ │ ││ ││ │ │ │ │ │ │ ││ │├────── ──┼───────────┼────┼──────────┼────────── ──┼────── ────┼──────────┤│ ││ │ Salary │2000│ 12,210.15│ 02/25/2014,│ │ ││ ││ │ │ │ │ 03/07/2014 │ │ ││ ││February ├───────────┼────┼──────────┼──────── ────┤ 14,660.15│ 29,660.15││ ││ │ Sick leave│2300│ 2,450.00│ 02/25/2014 │ │ ││ ││ ├─────────── ┼────┼───── ─────┼────────────┤ │ ││ ││ │ Gift │2720│ 3,500.00│ 02/21/2014 │ │ ││ │├─────── ─┼───────────┼────┼──────────┼─────────── ─┼─────── ───┼──────────┤│ ││ │ Salary │2000│ 11,250.00│ 03/21/2014 │ │ ││ ││ ├───────────┼ March │ Vacation │2012 │ 14,285.71│ 03/21/2014 │ 25 535.71│ 55 195.86││ ││ ├───────────┼────┼──────────┼─ ──────── ───┤ │ ││ ││ │ │ │ │ │ │ ││ │├────────┼───────── ──┼────┼───── ─────┼────────────┼──────────┼──────────┤ │ ││ … │ … │ …│ … │ … │ … │ … ││ │├────────┴───────────┴────┴───── ─────┴── ──────────┴──────────┴──5. Amounts of deductions provided ││ │├─────────┬────────────┬─────────── ───────── ────────────────────────────┤│ ││ │ Income for │ Deductions ││ │ │ │ rate 13% ├──── ────┬───────────┬─────────┬────────────── ───┤│ ││ Month │ accruing│ │ Amount │ Total │ Total from the beginning ││ ││ │ total with │ Deduction │ code │ for the month│ of the year ││ ││ │ beginning of the year│ │ │ │ ││ │├─ ──────── ┼────────────┼────────┼───────────┼────── ───┼───── January │ 15,000.00 ├── ──────┼──── ───────┤ 2,800.00│ 2,800.00 ││ ││ │ │ 115 │ 1,400.00 │ │ ││ │├───── ────┼───── ───────┼────────┼───────────┼─────────┼── ───────── ──────┤│ ││ │ │ 114 │ 1,400.00 │ │ ││ ││ February │ 29,660.15 ├──────── ┼────────── ─┤ 2,800.00│ 5,600.00 ││ ││ │ │ 115 │ 1,400.00 │ │ ││ │├─────────┼─ ────────── ─┼────────┼───────────┼─────────┼──────── ───────── ┤│ ││ │ │ 114 │ 1,400.00 │ │ ││ ││ March │ 55,195.86 ├────────┼───── ──────┤ 2,800.00 │ 8,400.00 ││ ││ │ │ 115 │ 1,400.00 │ │ ││ │├─────────┼────── ──────┼──── ────┼───────────┼─────────┼────────────── ───┤│ ││ … │ … │ … │ …

│ … │ … ││ │├─────────┴────────────┴────────┴─ ───────── 6. Calculation of income tax for individuals ────── ────────────────────┬──────────┤│ ││ │ Total cumulative total since the beginning of the year │ Tax to ││ ││ ├ ───────────┬────────────────┬──────────┬─ ───────── ┤accrued││ ││ Month │ Taxable│ Provided│ Tax│ Tax to │ for the month ││ ││ │ amount │ deductions │ base │accrued│ ││ ││ │ income │ │ │ │ ││ │├──── ─────┼───────────┼────────────────┼────── ────┼──── ──────┼──────────┤│ ││January │ 15,000.00 │ 2,800.00 │ 12,200.00│ 1,586 │ 1 586 ││ │├─── ──────┼───────────┼────────────────┼───── ─────┼─── ───────┼──────────┤│ ││February │ 29,660.15 │ 5,600.00 │ 24,060.15│ 3,128 │ 1,542 ││ │├── ───────┼───────────┼────────────────┼──── ──────┼── ────────┼──────────┤│ ││March │ 55,195.86 │ 8,400.00 │ 46,795.86│ 6,083 │ 2,955 ││ │├─ ────────┼───────────┼────────────────┼─── ───────┼─ ─────────┼──────────┤│ ││ … │ … │ … │ … │ … │ … ││ │├─── ──────┴─ ──────────┴──┬─────────────┴──────────┴── ────────┴ ──────────┤│ ││7. Withholding tax: │8. Transferred tax ──┬────── ───┬───────────────────────┤│ ││ Date │ Amount │ Date │ Amount │ Payment details ││ ││ │ │ │ │ instructions ││ │├────────────┼───────────┼─────────── ─┼──────── ─┼───────────────────────┤│ ││ 02/10/2014 │ 1586 │ 02/10/2014 │ 1586 │N 55 from 02/10/2014 ││ │ ├────────────┼───────────┼────────────┼── ───────┼─ ──────────────────────┤│ ││ 02/25/2014 │ 319 │ 02/26/2014 │ 319 │N 72 from 02/26/2014 ││ │├── ──────────┼───────────┼────────────┼───── ────┼──── ───────────────────┤│ ││ 03/07/2014 │ 1223 │ 03/07/2014 │ 1223 │N 107 from 03/07/2014 ││ │├───── ───────┼───────────┼────────────┼──────── ─┼─────── ────────────────┤│ ││ 03/21/2014 │ 2955 │ 03/24/2014 │ 2955 │N 148 from 03/24/2 014 ││ │├──────── ────┼───────────┼────────────┼─────────┼─ ───────── ─────────────┤│ ││ … │ … │ … │ … │ … ││ │└──────────── ┴─────── ────┴────────────┴─────────┴───────────── ───────── ─┘│ │ │ │Accountant Epifanova E.I. Epifanova │ │ 04/10/2014│ └─────────────────────────────── ─────────── ───────────────────────────────┘