All companies and individual entrepreneurs that carry out their functions with employees are required to transfer contributions to off-budget funds and act as a tax agent for income tax.

In addition to income that is subject to income tax, Russian law provides for categories of income that are exempt from paying this tax. These include, in particular, various benefits, with the exception of hospital benefits, as well as compensation payments.

Thus, the following types of income are not subject to taxation:

• Payments to the employee in connection with the dismissal (with the exception of compensation for unused vacation);
• Payments related to travel expenses.

However, for some categories travel expenses restrictions on the ability to accept for accounting in full. Thus, per diems for an employee in the amount of 700 rubles when traveling around the country and 2,500 rubles when traveling abroad are exempted from this tax.

Depending on the status of the taxpayer's income, tax rates of 13%, 35% for residents of our country, and 13%, 15% and 30% for non-residents are set for non-residents.

The 13% rate is used:

• for all categories of income from the performance of labor functions, including vacation pay paid by the employer;
• for the income of businessmen who are required to transfer to personal income tax budget instead of paying income tax;
• when receiving income from the sale of certain categories of property;
• upon receipt of income from participation in other organizations (dividends).

The rate of 35% is used in the following cases:

• Winnings in excess of 4000 rubles;
• Upon receipt of economic benefits in the form of savings on interest;
• For income in the amount of interest on deposits.

Provision procedure

All companies or individual entrepreneurs with employees are required to submit an annual report to the tax control authorities in the form of 2-NDFL. This report allows the tax authorities to check how responsibly the companies play the role of tax agents for personal income tax.

In the event that the number of employees of the company is not more than ten people, at the legislative level it is allowed to submit a report to the inspection in paper format. If there are more than 10 employees, it is possible to transfer 2-NDFL to the tax control authorities only in electronic form.

Despite the fact that a report should be submitted to the inspection once a year, if necessary, this certificate must be issued to an employee of the company upon request.

In the process of carrying out by the company the types of activities for which it was created, situations often arise when, according to the results of the period, not a profit was received, but a loss and no payments were made to employees at that time. Often, a crisis in a company forces employers to send employees on unpaid leave, of course, no payments are provided for them during this period. In addition to the difficult economic situation in the organization, the lack of income may be due to the start of activity, when, after registration, the company has not yet managed to reach the breakeven level.

In these cases, accountants have a question, is it necessary to generate a zero certificate of 2-NDFL? According to the tax authorities, in the absence of income, the company is not a tax agent for taxpayers and, therefore, there is no need to submit a certificate in the form 2-NDFL.

Thus, the legislation does not provide for the need for companies to submit zero certificates of 2-NDFL. Nevertheless, many accountants still form this report at the end of the year even in the absence of income and submit it to the inspection along with explanatory note about the reason for the lack of payments in favor of employees.

Of course, a company that does not actually operate and does not pay wages to employees for a long period of time becomes the object of close attention of the tax control authorities. And if such a situation has arisen, then the possibility of unscheduled cameral and on-site inspections is not ruled out. First of all, the fiscal control authorities will require documents confirming the receipt of a loss in the course of their activities. So the tax authorities are trying to determine how real the prospects of bankruptcy are for the company.

Filling instructions

In order to correctly draw up a 2-NDFL certificate, you should use the information from tax registers for accounting for income tax. Indicators of income received by taxpayers, as well as the amount of tax deductions, are reflected in the certificate in rubles and kopecks. While the tax amounts must be indicated in full rubles according to the rules of mathematical rounding.

Help 2-NDFL consists of five sections in which information is disclosed:

• About the organization that withholds and transfers the calculated amounts of tax to the budget, that is, about the tax agent;
• About the recipient of income;
• On the types of income subject to different income tax rates;
• On the amount of deductions to which an individual has a legal right;
• About the total amount of income and accrued tax.

The form must be completed as follows:

1. In the first section it is necessary to indicate the year for which the report is being generated and its serial number, as well as the code of the tax control authority responsible for checking this report.
2. In the "Attribute" field, you should report whether personal income tax was withheld (set 1) or it was impossible for any reason (set 2).
3. Next, we enter information about the organization: the name in accordance with the registration documents, its TIN. In cases where a businessman is a tax agent, his passport details are indicated.
4. In the second section of this certificate, it is necessary to disclose information about the individual who receives income in the organization. The TIN of the taxpayer, his status is indicated. If the employee is not a tax resident in the "Status" field, you must enter the number 2, if we are talking about a resident, we put the number 1.
5. Also in this section, you should reflect information about the citizenship of the employee, indicating the country code, and the full details of the identity document.
6. Third section is designed to provide tax authorities with information on all employee income broken down by rates. All receipts of income are reflected for each month separately.
7. Fourth section is designed to reflect information on tax deductions to which the taxpayer is entitled. In the event that an employee has the right to receive a property tax deduction, and he has received a notification from the tax authorities confirming this right, it is necessary to reflect information about this notification and the tax office that issued it in the 2-NDFL report.
8. Fifth section reference 2-NDFL is designed to reflect all information about income, tax deductions and the amount of personal income tax transferred to the budget.

IMPORTANT: The completed 2-NDFL certificate must be signed by the head of the organization - the tax agent and certified with a seal.

In accordance with the requirements of tax legislation, if the company does not have the functions of a tax agent (employees are not paid wage, the activity is not actually carried out) the company does not need to generate and submit a report in the form of 2-NDFL to the tax control authorities.

Companies entrusted by the state with the duty to perform the functions of a tax agent should certainly take a responsible approach to the issues of settlements with the budget. It is necessary to track every change in tax legislation and implement these innovations in practical life in a timely manner.

Responsibility

The inability of a tax agent to withhold the calculated tax may arise in a situation where the status of a tax resident has changed and a resident has become a non-resident. In this regard, the tax rate on personal income tax has changed accordingly. Also, situations often arise when an employee receives part of the income in kind or there is a material benefit in favor of the employee.

All cases of payment of income to employees without withholding the corresponding amounts of income tax must be notified without fail to the tax authorities. In addition to the tax control authorities, it is also necessary to inform the employee himself.

Failure to provide information about the inability to withhold tax from the employee's income threatens the company with a fine of 200 to 500 rubles. In the event that this violation is discovered by the tax authorities on their own during the audit, the company will also have to pay penalties for this tax.

All these situations in practice complicate the life of an accountant, thereby reducing the time for submitting a reporting certificate to the inspection.

Every year, companies must submit information about the income of employees in the form 2-NDFL. Is it necessary to hand over 2-personal income tax if the salary was not accrued in 2017? The answer is in the article.

Organizations draw up 2-NDFL certificates in two cases. Firstly, annually at the end of the tax period they are handed over to the inspection. And secondly, they provide workers at their request. But what if there were no taxable payments in favor of the employee during the whole year? This situation is possible, for example, if an employee is on unpaid leave or parental leave. In the article, we find out do I need to hand over 2 personal income tax if the salary was not accrued in 2017.

Do I need to submit 2-personal income tax, if the salary was not accrued in 2017, to the inspection

Form 2-NDFL is provided to the IFTS only by tax agents (clause 2 of article 230 of the Tax Code of the Russian Federation). With the help of this document, the tax office learns about the amount of income received by an individual and whether the company correctly calculated, withheld and paid personal income tax from him to the budget.

In any organization, a situation may arise when an employee has no taxable income during the year. For example, a woman is on parental leave and receives an allowance from which personal income tax is not calculated. A reasonable question arises: do I need to submit 2-personal income tax if the salary was not accrued in 2017.

In the event that a firm fails to pay taxable income for an entire year, it is not a withholding agent for that employee. This means that she has no obligation to provide 2-personal income tax.

Thus, if the salary was not accrued throughout the year, it is not necessary to submit 2-personal income tax to the tax office.

By the way, it is also not necessary to write a statement to the inspection that an individual did not receive income. The Tax Code does not oblige the organization to explain why it is not a tax agent in relation to a particular individual and has not submitted 2-NDFL for him.

Recall that tax agents could submit 2-NDFL certificates for 2017 until April 2, 2018 inclusive. The due date - April 1 - fell on a weekend (Sunday) this year, so the deadline is legally postponed to the next working day.

Is it necessary to issue 2-personal income tax to an employee if the salary was not accrued

Now consider another situation. The employee did not receive a salary during 2017. But at the beginning of 2018, he asked the employer to issue him a 2-personal income tax certificate. For example, to prove the lack of income in some state institution. Is it necessary to give 2-personal income tax to an employee if the salary was not accrued in 2017?

No, in this case, the company also does not have to draw up a zero certificate of 2-NDFL. The reason is the same. The employer is not a tax agent and provide zero 2-personal income tax to an individual is not obliged to.

Note that if you still give the employee a certificate with zero values, nothing bad will happen. The tax legislation does not provide for a penalty for zero 2-personal income tax.

The functioning of any enterprise that employs hired personnel is associated with the payment of certain taxes and the provision of a number of reporting documents to the regulatory authorities. Such action is the responsibility of every organization, whether or not legal entity or a private entrepreneur. This rule also applies to the 2-NDFL certificate, which displays the income of the company's employees for the calendar year.

However, no organization is immune from the fact that it may be on the verge of a crisis and it will not be able to pay wages to employees, not to mention bonuses and other kinds of payments. In this case, for a whole year, employees can work without wages or be sent on vacation at their own expense. In such a situation, accountants have a question whether it is necessary to submit a report in the form of 2-NDFL.

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Some are of the opinion that filing a zero report is mandatory because it confirms that I continue to work, and therefore tax service there will be no additional questions to the company. But they are wrong for two reasons.

Firstly, the legislation does not provide for the filing of zero income tax returns. Secondly, the provision of such reports, on the contrary, will arouse interest among tax officials, since their appearance is evidence that the company will soon end its activities.

Should I submit

Tax reporting documentation will be considered null in the absence of any tax indicators. The 2-NDFL certificate will be zero if the company has not made any payments to the employee for 12 months of the calendar year, which would become the object of personal income tax. This is possible when a business ceases to function or is in a difficult economic situation.

The situation when there is no object of taxation means that the tax is not paid, and therefore there is no need to report on it. 2-NDFL with zero income cannot be submitted, since this type of documentation does not exist. This form of reporting directly concerns employees, and if there are none, then there is no reason to draw up such a document.

If we assume that employees are on the staff of the company, but they are not paid wages, that is, there is no income, the organization will not pay tax either, since no employer will do this at his own expense.

If the company does not submit 2-NDFL reports, this means that no payments were made to employees. This fact leads the tax authorities to the idea that the company is unprofitable and will soon cease to exist. To confirm this fact, the tax service may request a number of documents.

Key Features

When it's needed

In the life of a company, a situation often arises when, as a result of a certain period of work, the organization receives not a profit, but, on the contrary, a loss. As a result, employees do not receive their wages and other legal payments. In such cases, accountants wonder whether it is necessary to submit 2-personal income tax with zero income.

The Tax Service expresses the following opinion on this matter: if there is no income, then the organization does not belong to the number of tax agents for taxpayers, so there is no need to submit a 2-NDFL certificate.

At the level of legislation, it is not necessary to submit zero reports of this form. However, many accountants try to generate this report even when there are no payments to employees. The form is submitted to the tax office along with an explanatory note stating the reason that led to such a situation.

Mandatory requirements

Organizations that are tax agents must annually submit to the tax office a number of documents that reflect the level of income accrued to employees. If an organization does not transfer income, it is not a tax agent, so there is no need to submit such reports.

When an organization does not pay wages to its employees for a long time, the tax office may become interested in the activities of such a company, which will cause a desk audit. In this case, the tax authorities will require a number of documents that will confirm the fact that the enterprise is unprofitable.

The audit involves checking a variety of information, since the inspectors set the task of determining the causes of the circumstances that have arisen. If there is such a need, the organization may be offered a different development strategy, although this is not within the competence of the tax authorities.

Last changes

In 2020, a large number of changes were made to the tax legislation.

This also applies to income tax, in particular:

• two new codes of income sources have appeared, in connection with which wages and various bonus payments to employees are displayed separately;
• in addition, new codes have appeared that display information about children's deductions;
• social deductions are displayed in the report using the deduction code for an independent assessment of the employee's qualifications.

In 2020, no changes are expected in the form of the report itself. This year the old form will be in effect. Relatively new is the indication of the Feature in a special field (possible values ​​1 or 2).

The nuances of the form design

The correct preparation of the certificate involves the use of data that are entered in tax registers for recording tax income. Information about the income received by the taxpayer, and tax deductions displayed in rubles and kopecks. The tax amount itself is indicated only in rubles, kopecks are rounded.

The help form includes 5 sections:

Each section is completed as follows:

First section	The year for which the report is being submitted is indicated, code tax authority who are responsible for reviewing this report. As for the sign, this field is set to 1 if the personal income tax was paid in full, 2 if for some reason it was not possible to withhold the tax. Next, information about the organization is entered: its full name, individual tax number and other data.
Second	It involves entering information about the individual to whom the organization pays income. The status of a person is indicated: resident, non-resident, migrant, refugee, etc. Tax number, passport details, place of residence, etc.
Third	Assumes an indication in the form of a table of all income that was received by an employee with a monthly breakdown.
Fourth	To be completed only if the employee is entitled to receive any type of deduction. In addition to the amount of the deduction, the certificate displays information about the notification document, which confirms that the person has such a right.
Fifth	It displays all information about income, tax deductions and the amount of tax that was transferred to the budget.

Sample filling 2-personal income tax with zero income

The certificate in the form 2-NDFL displays those incomes that are subject to income tax.

With this in mind, the null form could be filled out in the following cases:

• the employee received such income that is completely exempt from income tax in accordance with the provisions of Article 217 of the Russian tax code;
• the employee did not receive income at all, because he was on vacation at his own expense.

Due to the person’s lack of income, lines that contain information about the tax agent and the employee himself, that is, the first two sections of the certificate, must be filled in the zero form, and the signature of the authorized person and the seal of the organization must also be. Other fields must not be filled in.

The certificate could look like this, however, the legislation does not provide not only for filing zero declaration, but also the submission of an explanatory note regarding the reasons for the lack of income for employees throughout the year.

Controversial situations

Deductions for children

It is not uncommon for a woman returning to work after parental leave to apply for a deduction for a child. In this case, the question arises, from what period does she have the right to a deduction, from the beginning of the year or from the moment she started working.

According to the provisions of Articles 210 and 218 of the Tax Code of Russia, deductions are accrued in each month of the tax period in the presence of income that is taxed at a rate of 13%. However, eligibility for child benefits does not depend on whether the employee earned income in certain months or when the child credit was applied for.

Given this, a woman who leaves the decree in the middle of the year is entitled to child deductions starting from the beginning of the year. Deductions will not be provided only if the income level exceeds 280 thousand rubles, as determined by article 218 of the Tax Code of Russia.

Problematic (blank) lines

Novice accountants often have the question of whether it is necessary to submit a 2-NDFL certificate if the organization does not have employees, or whether it is necessary to indicate new employees when submitting a certificate for last year. The answer to these questions is no.

The certificate is submitted to demonstrate the level of income received by an individual for the past calendar year. Therefore, there is no point in submitting this certificate with blank lines. With regard to new employees, information about them will be provided only upon submission of a report for the period when they have already begun to perform their duties at a new workplace.

There is also an opinion that if the company’s employees have zero income, the accountant must submit some document to the tax office, for example, a special application, which will provide explanations regarding the current situation, however, this is not the case.

It is not necessary to submit not only zero reports to the tax office, but also any kind of explanatory ones, since they will not get rid of the questions that it has the right to ask tax office in this case.

Responsibility

A withholding agent may not be able to withhold tax in a situation where the status of a tax resident has been changed to non-resident. This led to a change in the tax rate. It is not uncommon for a person to partially receive income in kind. All cases of payment of income in which the amount of income was not withheld must be brought to the attention of the tax authorities.

If such information is not provided, it threatens to impose penalties on the company in the amount of 200-500 rubles. If a violation is revealed during the next tax audit, the organization will also have to pay a tax penalty.

If the accountant made a mistake when compiling the report, this threatens with a fine of 500 rubles for each figure incorrectly entered in the certificate. Liability can be avoided if the error is detected before it is discovered by representatives of the tax service. In order to correct the situation and avoid penalties, it is necessary to provide an updated report in the form of 2-NDFL to the tax office.

Often, accountants are faced with the following question: “If the company / organization did not have payroll (ZP), is it necessary to prepare a 2-NDFL certificate for submission?”. The experts in this article were able to answer this question, as well as clarify other situations when it is not necessary to submit a personal income tax report in 2017.

12.10.2016

Deadlines for the submission of the certificate 2-NDFL in 2017.

In the new year, all firms / organizations that are tax agents during the reporting period should prepare for the delivery of a 2-NDFL certificate.

By the way, a tax agent with respect to income tax is a person who is entrusted with the obligation to calculate / withhold / transfer personal income tax by the legislation of the Russian Federation.

This suggests that if a company / organization made salary payments to employees, then it is obliged to report for a part of the tax withheld from this income, that is, to prepare a 2-NDFL certificate.

Is a certificate 2-NDFL surrendered if wages were not accrued?

It is known that if during the reporting period there were no accruals/payments for wages in a company/organization, this means that this company/organization is not a tax agent. In this case, the delivery of a 2-NDFL certificate is not required.

For this reason, the answer to the question “If the company / organization did not have accruals for RFP, is it necessary to prepare a 2-NDFL certificate for submission?” looks like this: "No need!".

However, in order to ensure that in the process of holding a cameral tax audit the tax inspectors had no questions directly, accountants are advised to protect themselves. How to do it right, experts said. It is necessary to send a letter to the Federal Tax Service Inspectorate, in which it should be indicated that during the reporting period the company / organization did not accrue salary. This letter must be certified by the signature and seal of the head of the relevant organization / firm. It is sent either by Russian post, or by electronic sending of reports. For the safety and guaranteed delivery of the letter to the addressee, you can issue it in two copies and independently take it to the office of the IFTS office, pick up the second copy, which has a tax mark.

A sample letter for the IFTS stating that during the reporting period no wage payments were made can be found below:

In what other situations do firms / organizations do not submit 2-NDFL certificates in 2017?

The cases in which you do not need to submit 2-personal income tax are listed below:

1. When paying employees a salary that is not subject to personal income tax.

Such income includes benefits due to pregnancy / childbirth, benefits for caring for a small child, material aid associated with the burial, gifts with a total value of up to 4000 rubles. etc.

Do I need to hand over 2 personal income tax if 6 personal income tax is zero

IP): name (full name of the entrepreneur), TIN, KPP, telephone number;

• about the correction number, if the form is submitted for the first time, put "000", if it was edited, then put the corresponding number "001", etc.;
• on the code of the period for which the report is drawn up, the values ​​​​are entered from Appendix 1 to the Procedure;
• O tax period, here indicate the year;
• about the code of the IFTS to which the form is submitted;
• about the code of the place of registration, is placed from Appendix 2 to the Procedure;
• about the OKTMO code, it is entered from the corresponding Classifier;
• on the number of sheets of the form and applications;

In the lower left part of the page, the code of the person submitting the report (1-payer, 2-representative) is put, his full name (head, individual entrepreneur, representative) is put, signature and date. If the representative submits the form, they also reflect the data of the power of attorney issued to him.

Do I need to submit zero reporting 6-personal income tax?

Personal income tax surrenders when he receives income in the form of earnings or dividends. If without employees, employers must submit the first calculation of 6-personal income tax in 2018 by May 2, given that the first number is a holiday.

Attention

All organizations, individual entrepreneurs, private practitioners, from relations with which individuals have received income, must submit it. Tax agents calculate, withhold and transfer tax to the budget.

The form contains generalized information on all taxpayers who received income from the employer:

• on accrued and made payments;
• about the deductions granted;
• on the calculated and withheld personal income tax;
• on other data that served as the basis for the calculation of tax.

From the foregoing, it follows that tax agents are required to hand over 6-NDFL, which are such on the basis of Articles 226 and 226.1 of the Tax Code.

Whether to hand over zero 2-NDFL and 6-NDFL

• income

  IP payers of personal income tax;

• proceeds from the sale of property;
• other taxable income not included elsewhere in the table.

• dividends received by non-residents from Russian companies;
• other income of non-residents, except for those whose income is taxed at a rate of 9%.

30 Winnings exceeding 4000 rubles. 35

• benefit from interest savings;
• income from interest on deposits exceeding the established maximum.

Non-residents are foreigners living in the Russian Federation for less than 183 consecutive days. The structure of the document Form 6-NDFL consists of a title page and two sections.

They contain the following information: Header page Fill in the following data here:

• about legal

When does zero reporting appear and is it necessary to submit zero 6-personal income tax?

Important

But what if there were still payments in favor of individuals once a year? From them it is necessary to withhold tax and submit the relevant information to the tax office. Considering that the first part of the 6-NDFL form is filled out on an accrual basis, only the composition of the completed sections and empty blocks will change in reports for different periods.

Example. The organization transferred funds to employees in May. Accordingly, in the first quarter, the organization could not act as a tax agent (no movements - no taxes!).
Representatives of the company will report on payments to the budget for the income of individuals for 6 months, 9 months and at the end of the calendar year. As for section 2, which is filled out not on an accrual basis, but for the last three reporting months, it remains empty in the forms for 9 and 12 months (provided that the organization has not entered any information there since July).

6-personal income tax zero: do I need to take it?

Info

The main thing is that it contains information that is significant for tax authorities:

• number of the recipient fiscal authority;
• name of the compiling company;
• her TIN and KPP;
• legal address of the commercial structure;
• authorized person's signature;
• Date of preparation.

In the text of the letter, it must be indicated that, in accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, the preparation of a 6-NDFL report is the responsibility of tax agents, i.e. organizations and private entrepreneurs, as a result of relations with which individuals receive income. The compiling company did not make such payments, did not transfer income tax to the budget.

At the end, it is advisable to prescribe that as soon as payments to individuals resume, the company will submit forms 6-NDFL on time in accordance with the requirements of the law.

Zero forms 2-NDFL and 6-NDFL

With the advent of form 6-NDFL, accountants of companies began to have numerous questions about filling out. And for organizations that do not pay wages for any reason, a logical question arose: to hand over or not zero 6-personal income tax? The answer to this question is ambiguous.
Below we will consider whether tax agents are required to submit a zero 6-personal income tax. The standard report 6-NDFL reflects income and tax on them.

But there are situations when employees do not receive income. For example, they are on vacation without pay.

Accountants know that a number of declarations must be submitted even in the absence of indicators. In the case of the 6-personal income tax form, the situation is somewhat different.

In the general case, sending zero 6-personal income tax is not required. This was announced by the Federal Tax Service in its letter dated March 23, 2016 No. BS-4-11 /

As noted above, the law does not provide for the obligation to submit a zero report 6-NDFL.

Do I need to hand over 6 personal income tax, if there are no charges - nuances

This is indicated by the tax letter No. ЗН-19-17/97 dated 08.06.16. If the company decides to submit a blank form, then this must be done within the same time frame as the form with numbers.

Nulevka is made out simply. In all cells where the presence of a value is provided, zeros or dashes are put. Nulevka or a letter of non-submission is submitted to the Federal Tax Service at the place of registration of the company and at the place of residence of the individual entrepreneur.

The report can be submitted on paper or electronically. Only a tax agent with up to 25 mercenaries can choose from these two options more convenient for himself.

Other organizations (IP) transmit information via TCS. Reporting on paper is considered to be submitted on the day of its submission to the IFTS or mailing.
For electronic forms is the day on which the operator sent confirmation that the form was sent.

Online journal for an accountant

They reflect the number of employees who received income and the total amounts for personal income tax (withheld, unwithheld, returned) at all rates. Accordingly, this part of section 1 is completed once, regardless of the number of rates applied. If during the reporting period an employee was dismissed and hired again, he is included in the headcount indicator as one person. Section 2 Includes information on actual payments received and personal income tax withheld, broken down by dates.

The lines reflect:

• 100, 130 - the date of payment of income and its amount;
• 110, 140 - the date of withholding personal income tax and the amount;
• 120 - tax payment deadline.

According to the legislation, the deadline for paying employee income tax is the day following the payment. It is allowed to pay tax on vacation and sick leave before the end of the month of their transfer (Art.

226 NK). Article 226

In what cases is it necessary to hand over a zero 6-personal income tax

Tax agents in this case are firms, individual entrepreneurs, representatives separate subdivisions foreign firms in the Russian Federation, as well as notaries and lawyers engaged in private practice. For these categories, the rule applies: transferred income to an individual - fill out a settlement form.

This applies to all income in kind and in cash:

1. Amounts received under an employment contract.
2. Income from a contract.
3. Income from dividends.

6-NDFL does not reflect movements under sales contracts, as well as contracts with individual entrepreneurs. If there were incomes, the taxpayer sequentially fills out all the blocks of section 1 and section 2, which form 6-NDFL consists of. The first section indicates the data on a cumulative total for the reporting period.

6-NDFL zero: sample filling

Tax agents must submit a report for the 1st, 2nd or 3rd quarter by the end of the month following the reporting quarter, and the annual report by April 1 of the following year. Organizations that do not pay staff salaries and other taxable payments may not submit the form or turn in zero.

The main personal income tax rates are shown in the table: Rate, % For what income is applied 9

• income of non-resident foreigners with high qualifications, workers under a patent and persons from the EAEU;
• interest on bonds issued before 2007.

• wages (salary, holiday pay, etc.)