Organizations that make payments to individuals under employment and civil contracts are tax agents for personal income tax. They are required to calculate, withhold and pay taxes to the budget, as well as report to tax office. An interview with Sergei Razgulin, Actual State Advisor of the Russian Federation, 3rd class, is devoted to issues related to the preparation and submission of personal income tax reports.

07.04.2017

In what documents should tax agents keep records of income paid to individuals, as well as calculated and withheld personal income tax amounts?

Tax accounting during tax period(calendar year (Article 216 of the Tax Code of the Russian Federation)) is maintained in the appropriate register, which is compiled for each individual.

This document must allow identification of the individual taxpayer, the type of income paid to him and the tax deductions provided, the amount of income, the date of payment, the tax status of the individual, the dates of withholding and personal income tax transfers to the budget, as well as details of the payment document.

The tax agent independently develops and approves by order the form of the register and the procedure for reflecting analytical data and data from primary accounting documents in it. In practice, this form is included in the annexes to accounting policy for tax purposes.

Based on the register data, a 2-NDFL certificate (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@) and a calculation according to form 6-NDFL (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7) are filled out -11/450@).

What sanctions does the law provide for the lack of registers?

By virtue of Article 120 Tax Code the absence of registers is recognized as a gross violation of the rules for accounting for income, expenses and taxable items. It entails a fine of 10,000 rubles.

The same article recognizes as a violation the systematic (twice or more times during a calendar year) untimely or incorrect reflection in the registers of business transactions.

At the same time, erroneous reflection of the date of actual receipt by an individual of income in the form of wages as the date of its payment is not grounds for prosecution under Article 120 of the Tax Code (letter of the Ministry of Finance of Russia dated April 18, 2014 No. 03-04-06/17867).

Are registers included in the list of personal income tax reporting that an organization submits to the tax office?

The registers themselves are not included in the list of reports submitted by the tax agent. However, if necessary, inspectors can request them (Article 93 of the Tax Code of the Russian Federation).

According to the Tax Code, the organization submits to the inspectorate at the place of its registration documents containing information for the expired tax period on the income of individuals and the amounts of tax calculated, withheld and transferred to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation) (form 2-NDFL for each an individual).

Codes of types of income and deductions for filling out form 2-NDFL (Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@), as well as the procedure for its submission (Order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ 576@) are established by the Federal Tax Service of Russia in separate orders.

I would like to note that since 2017, some income and deduction codes have been excluded and new ones have been introduced (Order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11/633@). At the same time, the website of the Federal Tax Service of Russia contains information on the use of new codes when filling out reports for 2016 (https://www.nalog.ru/rn77/news/tax_doc_news/6358196/).

The deadline for submitting form 2-NDFL is annually no later than April 1 of the year following the expired one (Clause 2 of Article 230 of the Tax Code of the Russian Federation). When the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, then the end of the period is considered to be the next working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

In 2016 appeared new form reporting - “Calculation of personal income tax amounts calculated and withheld by the tax agent” (form 6-NDFL) (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@).

All tax agents are required to report on it, including persons recognized as tax agents when carrying out transactions with securities(Article 226.1, paragraphs 2, 4 of Article 230 of the Tax Code of the Russian Federation).

The calculation contains generalized information in general for all individuals (clause 1 of Article 80 of the Tax Code of the Russian Federation), without specific personal data.

It is filled out with a cumulative total for the reporting dates: March 31, June 30, September 30, December 31 and submitted to the tax office no later than the last day of the month following the corresponding reporting period. For the tax period, calculations are submitted no later than April 1 of the following year (clause 2 of Article 230 of the Tax Code of the Russian Federation).

I will note that if the income payment operation was started in one reporting period, but ends in another, then it is reflected by the tax agent in the calculation of 6-NDFL for the period in which it was completed (letter of the Federal Tax Service of Russia dated February 12, 2016 No. BS-3-11/553@).

Even if the organization did not make payments to an individual, I recommend submitting a “zero” calculation in Form 6-NDFL, despite the presence of clarifications from the Federal Tax Service of Russia with a different position (letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/13984@).

How are tax agent reports checked?

Law enforcement practice proceeds from the fact that 2-NDFL certificates are not a declaration (calculation) and are not subject to desk verification (letter of the Federal Tax Service of Russia dated 08/09/2016 No. GD-4-11/14515).

Form 6-NDFL undergoes a desk audit (Articles 80, 88 of the Tax Code of the Russian Federation). At the same time, although inspectors cannot request documents (clause 7 of Article 88 of the Tax Code of the Russian Federation), in particular, they have the right to request clarification in cases of errors or contradictions between the information presented and the information available to them. The company must provide any necessary clarifications or corrections within five business days.

The bulk of requests for explanations on the calculation of 6-NDFL are expected at the end of the tax period - after the submission of certificates in form 2-NDFL, which contain detailed information about each individual recipient of income.

If violations are detected based on the results of a desk audit, an act is drawn up (clause 1 of Article 100 of the Tax Code of the Russian Federation).

Let me remind you that delay in transferring personal income tax leads not only to the accrual of penalties, but also to the collection from the tax agent of a fine in the amount of 20 percent of the amount subject to withholding and (or) transfer (Article 123 of the Tax Code of the Russian Federation). The penalty is applied to each fact of non-withholding, including that committed before the expiration of the tax period.

Does an organization need to submit to the inspectorate information about income paid to an individual entrepreneur in connection with his business activities?

No no need. The organization is not recognized as a tax agent in relation to such payments (subclause 1, clause 1, article 227 of the Tax Code of the Russian Federation).

The “entrepreneurial” income status is confirmed by a civil contract, which includes details of the certificate of state registration an individual as an individual entrepreneur, or the presence of a copy of the certificate of such registration (letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03-04-06/3-52).

In what cases can information on form 2-NDFL and calculation of 6-NDFL be submitted to the inspectorate for on paper?

An organization submits Form 2-NDFL on paper (in person, through a representative or by post with a list of attachments), when the number of individuals who received income from it in the tax period that is subject to personal income tax is 24 people or less (clause 2 of Art. 230 of the Tax Code of the Russian Federation).

For the purpose of presenting the calculation of 6-NDFL, the above number is checked for a quarter, half a year, nine months and a year.

If this requirement is not met, then form 2-NDFL and calculation 6-NDFL are submitted to electronic form exclusively via telecommunication channels (hereinafter referred to as TCS).

At the same time, failure to comply with the method of presentation does not mean that the tax agent’s obligation to submit reports was not fulfilled.

Thus, the inspectorate does not have the right to refuse to accept 6-NDFL on paper from an organization from which more than 24 people received taxable income. However, she will be charged a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation) for failure to comply with the procedure for submitting the calculation.

Does the successful submission of reports (in person or through a representative, by post, via TKS) indicate its acceptance by the inspectorate?

For each of the listed methods, its own date is defined, which records the moment of presentation.

In this case, information that has passed format control is considered to be submitted (clauses 11, 17, 30 of the Procedure for submitting to the tax authorities information on the income of individuals and messages about the impossibility of withholding tax and the amount of tax on personal income, approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576@).

Depending on the reasons that caused the failure to pass the control, the issue of bringing the tax agent to justice is decided.

If reporting is submitted not in person or by mail, but by TKS, it is advisable to send it in advance.

Within 10 working days from the date of dispatch, the inspectorate must send to the tax agent in electronic form for the corresponding year a register of information on the income of individuals and a protocol for receiving information on the income of individuals, which may contain information about errors. The time reserve will allow the organization to clarify the reporting if necessary.

For clarification, only the information that has been corrected should be submitted to the inspectorate. Thus, if, when sending via TKS, information containing errors is identified in the reception protocol, then only the corrected (corrected) information is sent again. The entire file is not resubmitted.

How should organizations that include separate divisions report?

The Tax Code requires submitting reports to the inspectorate both at the location of the organization itself and at the location of its separate divisions (in relation to employees separate division, as well as individuals who received income under civil contracts concluded with an organization represented by a separate division) (clause 2 of article 230 of the Tax Code of the Russian Federation).

Reporting is generated separately for each separate division, regardless of the fact that the organization may be registered at the location of the separate divisions in the same inspectorate.

Submission of reports to the relevant tax authorities can be carried out both by the parent organization and directly by separate divisions.

For the purposes of presenting information, the presence or absence of a separate balance sheet or current account at a separate division does not matter. The place of residence of an individual also does not matter.

A situation is possible when an individual, during the tax period or even during the month of the tax period, worked both in a separate division and in the parent organization. In this case personal income tax payment and the information is presented taking into account income accrued in proportion to the time worked in each place (letter of the Ministry of Finance of Russia dated March 29, 2010 No. 03-04-06/55).

How to report when closing a separate division?

The Tax Code does not regulate this situation. During the tax period, before deregistration, I recommend submitting reports to the inspectorate at the location of the closed separate division for the period from the beginning of the calendar year to the day of closure. There is no need to re-submit reports at the end of the calendar year.

Tell us about the features of the tax agent’s presentation of information on the income of individuals from transactions with securities.

Brokers, depositories, trustees (Article 226.1 of the Tax Code of the Russian Federation) when carrying out transactions with securities, with financial instruments of futures transactions, payments on securities of Russian issuers (coupons, dividends on shares) provide information on income received by individuals in Appendix No. 2 to declarations on corporate income tax ("Information on the income of an individual paid to him by a tax agent from transactions with securities, transactions with derivative financial instruments, as well as when making payments on securities of Russian issuers" (approved by order of the Federal Tax Service of Russia dated 19.10 .2016 No. ММВ-7-3/572@)). The document is submitted only for the tax period (for 2016 - no later than March 28, 2017). Form 2-NDFL is not submitted for such income.

In this case, the tax agent draws up separate certificates not only for each individual, but also separately for each type of income, which is taxed at different rates.

Please note that despite the fact that information is submitted in a form that is an appendix to the tax return, liability associated with its failure to submit arises on the basis of Article 126 of the Tax Code, which deals with the document. The fine is 200 rubles for each unsubmitted document (Clause 1 of Article 126 of the Tax Code of the Russian Federation).

Information on dividends paid that are not related to dividends on shares of Russian organizations is presented in Form 2-NDFL (clause 2 of Article 230 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated January 29, 2015 No. 03-04-07/3263).

Let's assume that the tax agent was unable to fully withhold the personal income tax amount for the tax period. What information is he required to provide in this case?

The tax agent informs the individual and the inspectorate at the place of his registration in writing about the impossibility of withholding the calculated amount of personal income tax no later than March 1 of the year following the tax period (Clause 5 of Article 226 of the Tax Code of the Russian Federation).

According to the clarifications of the Ministry of Finance of Russia (letter of the Ministry of Finance of Russia dated December 29, 2011 No. 03-04-06/6-363), a message about the impossibility of withholding tax does not relieve the tax agent from the obligation to provide information on the income of individuals for the expired tax period and the amounts accrued, withheld and transferred V personal income tax budget. The Federal Tax Service of Russia adheres to a similar position (letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-4-11/5443).

Since, according to the current version of the Tax Code, we are talking about fulfilling two obligations - to report the impossibility of withholding and to report the income of an individual, it is advisable to send the relevant certificates twice to the inspectorate in form 2-NDFL (for example, submit a certificate for 2016 with the sign “2” - no later than 03/01/2017 and a certificate for 2016 with the sign "1" - no later than 04/03/2017).

The certificate with attribute “1” indicates the amounts including income and the calculated amount of tax, as well as unwithheld tax amounts that were previously reflected in the certificate with attribute “2” (letter of the Ministry of Finance of Russia dated October 27, 2011 No. 03-04-06/8 -290).

I note that liability for failure to submit a certificate (Article 126 of the Tax Code of the Russian Federation) can be avoided if the certificate with attribute “2” contained all the necessary information to be indicated in the certificate with attribute “1” (reg. FAS UO dated September 24, 2013 No. F09- 9209/13).

The tax agent does not withhold the amount of debt reflected in the certificate from the individual’s income subsequently paid to him.

With regard to the information on the income of individuals from transactions with securities discussed in the previous question, there are some features of sending information if the withholding of personal income tax turned out to be impossible.

The tax agent is obliged to inform the inspectorate in writing about the impossibility of withholding personal income tax based on the results of the tax period no later than March 1 of the following year (clause 14 of Article 226.1 of the Tax Code of the Russian Federation). In this case, the form of the message can be arbitrary.

In what case is a tax agent obliged to provide an individual with a certificate of income received and personal income tax amounts withheld?

If an individual submits a corresponding application, the tax agent is obliged to issue a 2-NDFL certificate (clause 3 of Article 230 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated December 1, 2014 No. 03-04-06/61255). At the same time, the Tax Code does not establish deadlines for issuing such a certificate, as well as liability for its non-issuance (untimely issuance).

However, according to the Labor Code, the employer is obliged, no later than three working days from the date of submission of the employee’s written application, to provide him with copies of documents related to work (Article 62 of the Labor Code of the Russian Federation). Such documents may also include 2-NDFL certificates.

In addition, the Law on Personal Data (Article 20 of the Federal Law of July 27, 2006 No. 152-FZ) requires the operator, who is also the employer who organizes and (or) carries out the processing of personal data, within a period not exceeding 30 calendar days from the date requests from the employee or his representative, give them the opportunity to familiarize themselves with personal data.

Thus, if we are talking about issuing a 2-NDFL certificate at the request of an individual - executor under a civil contract, then the tax agent as an operator of personal data should proceed from the fact that the issuance period should not exceed 30 calendar days.

The following may be issued as a certificate of income received from transactions with securities:

• information on Form 2-NDFL, in which income from transactions with securities is reflected along with information on other income;
• information in the form of Appendix No. 2 to the corporate income tax declaration when supplemented with data on the tax agent (if there is income only from transactions with securities);
• two certificates: respectively, on “ordinary” income and information on income from transactions with securities (of course, if such income is available).

Can a tax agent issue a certificate to an individual in a form other than 2-NDFL?

In principle it can. The Tax Code does not establish liability for failure to comply with the form. For example, you can issue certificates to individuals in the form of a tax register developed by the organization that meets all legal requirements (clause 1 of Article 230 of the Tax Code of the Russian Federation).

However, if a certificate is necessary for an individual to submit to the tax authorities, then in order to avoid difficulties in obtaining, for example, deductions for an individual, it is better to use form 2-NDFL.

To confirm information about income, individuals require a so-called income certificate - 2-NDFL. In the current year 2019, legislative changes were made to the certificate. In this regard, many are interested in what the new 2-NDFL form looks like and how the form is filled out.

First of all, it should be noted that there are now 2 different forms of 2-NDFL certificate. One form is for submission to the tax office, and the second is for issuance at the request of the employee: to banks or any other institutions. Starting from this year, it is necessary to take into account the location for providing the certificate and be sure to indicate it when ordering, since the forms will be different.

If we compare the contents of the 2019 form with the 2018 sample, the main change is a reduction in the number of sections in it. Previously there were 5 sections, now there are 3. The form itself, which is filled out to request the issuance of a 2-NDFL certificate, now does not have some fields.

Download the report form

If you need a new sample form, use it.

Sample of filling out 2-NDFL for 2019

This is an example of what information needs to be included in the fields of the form.

Deadlines for filing 2-NDFL in 2019

This year, the 2-NDFL certificate, like many other types of reporting, is submitted to the fiscal authorities for the previous year.

That is, in accordance with the Tax Code of the Russian Federation in 2019, certificate 2-NDFL for 2018 must be submitted:

• before March 1, by those persons on whose income the tax agent did not have the opportunity to withhold tax;
• no later than April 1 by those persons from whom tax has already been withheld and paid to the budget.

Procedure for submitting 2-NDFL

Tax agents must submit the 2-NDFL certificate. These are the organizations that pay income to individuals, in other words, employers. Since the certificate is individual and personalized, it must be done for each employee separately.

The method of submitting a certificate depends on the total number of employees working in the organization.

Everything is simple here: if the number of employees in an organization is less than 25, then 2-NDFL is allowed to be submitted either on paper or electronically.

If the company has more than 25 employees, document submission is strictly regulated and must be done electronically.

This method of document submission is suitable for large organizations

Responsibility for violating the deadline for submitting the 2-NDFL report in 2019

Any failure to comply with the law threatens the violator with liability. Thus, violation of the deadline for submitting 2-NDFL provides for an administrative fine, the amount of which is specified in the Tax Code of the Russian Federation (TC RF) and in the Code of Administrative Offenses of the Russian Federation (CAO).

Since the certificate is intended for each individual employee, the fine is calculated at 200 rubles for each form not submitted or submitted in violation of the deadline.

The fine is collected from the organization or individual entrepreneur as the employer. Directly from the head of the organization to the state account for violating the deadlines for submitting 2-personal income tax comes from 300–500 rubles. There is also a fine for an inaccurate certificate, i.e. a certificate submitted with incorrect or false information. The fine in this case will be 500 rubles for each incorrect form. If the organization itself is the first to discover an error in the certificate and clarifies the information in advance, then a fine can be avoided.

However, the amount of the fine does not depend on the number of days of delay in filing reports.

When submitting reports, you should always be very careful to avoid adverse consequences. In some cases this may be a small fine, but in others it may result in criminal liability.

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

Report form 6-NDFL

The form of the 6-NDFL report, the procedure for filling out and submitting is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@. At the beginning of 2018, it was amended by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11/18@, which came into force on March 26, 2018.

A report that shows the calculation of personal income tax amounts is submitted quarterly in electronic format, if during the reporting quarter the organization made payments in favor of 25 people or more. If the organization reports for less than 25 people, then the form can be submitted on paper. The tax amount is filled in in rubles, and the income amount is filled in rubles and kopecks.

Deadlines for submitting 6-NDFL

Form 6-NDFL must be sent to the tax office no later than the last day of the month following the reporting quarter. The annual calculation is provided until April 1 of the following year (Article 230 of the Tax Code of the Russian Federation). For the 1st quarter of 2019, you must report no later than April 30. More detailed timing can be seen in the table.

Fines for reporting

There is a fine for failure to comply with the deadlines for submitting the report. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of Article 126 of the Tax Code of the Russian Federation. An official responsible for failure to submit personal income tax reports on time may be fined from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If the information in the 6-NDFL report is found to be unreliable, the organization will be fined 500 rubles (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization should know in detail how to fill out 6 personal income tax 2019.

Unlawful submission of the 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Form changes to consider in 2019

In 2018, the legal successors of reorganized companies were required to submit 6-NDFL, if the company itself did not do so before the end of the reorganization. In particular, the successor organization should:

• indicate your TIN and KPP at the top of the title page;
• use code “215” (for the largest taxpayers - “216”) in the details “at the location (accounting) (code)”;
• in the “tax agent” detail, indicate the name of the reorganized entity or its separate division;
• in the new detail “Form of reorganization (liquidation) (code)” indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
• also indicate “TIN/KPP of the reorganized company.”

In addition, there have been other changes to the procedure for completing the form.

The largest taxpayers need to provide a checkpoint according to the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.

Tax agent organizations that are not major taxpayers must indicate the value “214” instead of “212” in the details “at location (accounting) (code)”.

On title page The full details of the document confirming the authority of the representative must be indicated.

The electronic format of 6-NDFL is also adjusted taking into account the listed amendments.

Sample of filling out 6-NDFL: step-by-step instructions

Although the 6-NDFL report has been in effect for the fourth year, filling it out still raises questions among employers and accountants. In addition, it included whole line changes that must be taken into account when filling out.

The document consists of the following sections:

1. Title page.
2. Section 1 (information is formed on an accrual basis).
3. Section 2 (information is reflected only for the specified quarter, without taking into account previous periods).

Below is an example of filling out 6-NDFL for the 1st quarter of 2019 with step-by-step instructions.

Cover page of form 6-NDFL

Step 1. TIN and checkpoint

In the appropriate fields, indicate the TIN and KPP data of the organization submitting the report. If the report is submitted by a branch, then the branch checkpoint is indicated.

Step 2. Correction number

If 6-NDFL is submitted for the first time during the reporting period, then zeros are reflected in the “adjustment number” field.

An adjustment involves changes to the information provided to the Federal Tax Service. Clarification of the calculation for the corresponding reporting period is indicated by the adjustment number. For example: 001, 002, 003 and so on.

Step 3. Reporting by quarter (period number)

The period for providing 6-NDFL is the quarter for which the employer reports:

• 1st quarter - code 21;
• half-year - code 31;
• 9 months - code 33;
• year - code 34.

Codes for organizations providing information at the stage of reorganization (liquidation) are indicated in appendix. 1 Order.

Step 4. Tax period

The tax period is the calendar year for which the information is provided. The corresponding 4 digits are entered in the field.

Step 5. Tax service code (at place of registration)

The line indicates the code of the tax office where the reports will be submitted. This is a four-digit code in which:

• the first 2 digits are the region number;
• the second two digits are the inspection code itself (using the example of Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg).

It is important to remember that reporting is sent to the inspectorate at the location of the organization or its separate division. Individual entrepreneurs submit this report to the tax office at their place of residence or place of business.

The code “By location (accounting)” helps determine which organization submits reports. Full list codes defined in app. 2 to the Order.

The most common for organizations:

• by place of registration - 214;
• at the place of registration of a separate subdivision - 220;
• largest taxpayers indicate - 212.

Individual entrepreneurs also indicate special codes:

• at place of residence - code 120;
• at the place of activity - code 320.

Step 6. Taxpayer name

The short (if any) or full name of the company is printed in the “tax agent” field.

Step 7. OKTMO (municipal entity) code and taxpayer phone number

You must indicate the code of the municipality in whose territory the organization or branch is located and registered. Sometimes citizens are paid cash(salaries and bonuses) both the parent organization and its division. In this case, two forms with different OKTMO codes are filled out and submitted at once.

Section 1

Section 1 “Generalized Indicators” is formed on a cumulative basis from the beginning of the year and consists of information for each personal income tax rate, except for lines 060-090. The structure of section 1 provides information:

1. For each bet separately:

• tax rate percentage;
• amount of accrued income (the form may not include income that is completely exempt from personal income tax, or income that is less than the limit, depending on the type of income. For example, financial assistance in connection with the death of a close relative, financial assistance for the birth (adoption, establishment of guardianship rights) of a child up to 50 thousand rubles per child, etc.);
• amounts of tax deductions;
• personal income tax amounts(including from income in the form of dividends).

2. Generalized information on all bets (displayed once in the section for the first bet):

• number of individuals who received income;
• amounts of tax withheld;
• amounts of tax not withheld;
• personal income tax amounts returned by the tax agent.

Personal income tax rates in 2019 on the income of employees and persons performing work (providing services) under civil contracts: 13%, 15%, 30% and 35%. In 2019, rates did not change.

We will show you how to take into account personal income tax in report 6 personal income tax, using examples of filling out sections line by line.

Block 1. Data for each personal income tax rate

Step 1. Line 010. Tax rate

The example considers the widely used personal income tax rate of 13%. In the form field 010 the value is indicated interest rate. In the case of tax calculation at different rates, for each rate the data will be generated that relates only to the specified personal income tax rate. The total values ​​of lines 060 to 090 are indicated once on the first page; on subsequent sheets, zeros are placed in these fields.

Step 2. Line 020. Accrued income

Line 020 (“amount of accrued income”) indicates all taxable income of employees, calculated on an accrual basis from the beginning of the year - those that were actually received during the year. Not included in line 020 completely non-taxable Personal income tax and income transferred to employees below the taxable limit, for example, material assistance up to 4,000 rubles (on a general basis) or up to 50,000 rubles (for birth). The payment of dividends is reflected, among other things, in line 025.

In certain cases, material assistance is not completely subject to personal income tax (see clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation), with some types financial assistance Personal income tax is withheld from the part. In Letter No. BS-4-11/13984@ dated 08/01/2016, the Federal Tax Service clarified that line 020 should not contain information about income not subject to personal income tax and specified in Art. 217 Tax Code of the Russian Federation. Thus, completely non-taxable financial assistance is not indicated on the form.

Step 3. Line 030. Tax deductions

If taxpayers were provided tax deductions, then their amount is reflected in field 030. Deductions are non-taxable amounts that reduce the base for calculating personal income tax. The Tax Code provides for the following tax deductions:

• standard (Article 218 of the Tax Code of the Russian Federation);
• social (Article 219 of the Tax Code of the Russian Federation);
• property (Article 220 of the Tax Code of the Russian Federation), etc.

Line 030 is filled in in total for all deduction codes (order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@) for which they were provided.

Step 4. Line 040. Calculated personal income tax

Line 040 (“calculated tax amount”) is calculated by multiplying line 010 (“tax rate”) and the corresponding income tax base (personal income tax base).

The tax base of income (at each rate) is determined as the difference between column 020 (“amount of accrued income”) and column 030 (“amount of tax deductions”).

Tax base of income (rate 13%) = 10,100,000.00 - 100,000.00 = 10,000,000.00 (personal income tax base 13%)

Line 040 (“calculated tax amount”) = 10,000,000 * 13% = 1,300,000 (personal income tax at a rate of 13%).

Tax on dividends is indicated in column 045 and is calculated in the same way.

Step 5. Line 050. Amount of advances

This field is filled in if the organization employs foreigners on a patent basis. In this case, line 050 (“amount of fixed advance payment”) reflects the amount of advances paid to foreigners. In other cases, there is no data to fill in line 050, and zero is indicated.

Block 2. Summary of Section 1

Step 6. Line 060. Number of people who have received income since the beginning of the year

The field indicates the total number of individuals to whom the organization made payments of taxable income in the reporting period.

Step 7. Line 070. Total amount of tax withheld at all rates

Line 040 is the calculated tax, i.e. the value of this line shows the amount of tax that must be transferred for the period (1st quarter, 1st half of the year, 9 months, year).

Line 070 - withheld tax, displays information about transferred amounts tax only for the current period. This line should not include data for past or future payments.

You can check the data on page 040 using payment orders for the payment of personal income tax by comparing fields 106 (“TP” - payments of the current year) and 107 (“MS indicates the serial number of the month”) with the value of line 040.

For the 1st quarter of 2019, as in other periods, the value of line 040 must correspond to the amounts calculated (calculated) and transferred to the budget for this period. Please note that not in this period, but specifically for it. Page 070 is checked in the same way as page 040, taking into account that all transfers (tax payment) must be made in the quarter (other period) for which we are reporting. That is, the information is compared according to the reporting period of personal income tax paid in the reporting period. You can check the correctness of the values ​​of lines 040 and 070 by determining the amount of payments for the last reporting month made in the month following the reporting month.

Line 070 (“withheld”) may not be the same as line 040 (“calculated”). This happens when some tax amounts were accrued earlier and withheld from employees later.

Step 8. Line 080. Tax not withheld

Column 080 includes personal income tax amounts that could not be withheld for any reason.

Step 9. Line 090. Tax refunded

Line 090 reflects the amount of tax that was withheld incorrectly and returned to the employee. If there were no such cases, put a zero.

Section 2

This section of the 6-NDFL report contains only information for the reporting quarter, and not for the period from the beginning of the year. It indicates the dates for payment of income to employees and the deadlines for transferring personal income tax, as well as the amounts that correspond to income and tax.

The dates of transfers to employees need to be arranged in chronological order.

Step 10. Date employees received income

Columns 100 reflect the day on which the employee received income, even if the transfer was on a payroll basis, for each quarter of the year. Information for one day must be summarized if their tax payment dates coincide. If payments to employees are made according to different types, which differ in the tax payment date, information on such income must be indicated separately.

Please note that the date and month that must be specified depend on the nature of the payments.

The date on which the employee receives income depends on the specific type of payment. Thus, a salary becomes a citizen’s income on the last working day of the month for which it is transferred. Therefore, it is permissible to indicate the last date in this line, for example, January 2019, although employees received their salaries for January only in February. But vacation pay and sick pay are recognized as citizens’ income on the day they are received. As for material assistance, when transferring in cash, the date of receipt of income is the day of payment (transfer to a bank account or withdrawal from the cash register). If financial assistance is in kind, then in line 100 you must indicate the date of transfer of income.

Step 11. Line 110. Day of tax withholding by the tax agent

Line 110 contains the date (day, month, year) of tax withholding.

Personal income tax can be withheld from wages, vacation pay, sick leave, financial assistance (from the taxable part), remuneration for work rendered (services performed) and other payments in favor of the employee only on the day the income is transferred to the employee., letter of the Federal Tax Service of Russia dated November 13, 2015 No. BS- 4-11/19829);

on line 110 - the date of tax withholding, which coincides with the date of payment of vacation pay;

on line 120 - the day the tax is paid, but not later than the last day of the month in which vacation pay was paid.

Step 13. Line 130. Income before tax

Field 130 indicates the amount received by the employee or employees (in the case of payment by list) on a certain date (filled in column 100 on the left) before the tax was withheld.

The date of the employee's income for the month must match the amount unless it includes completely non-taxable income. In such cases, explanations of the official position of the following departments can be provided:

• letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24064@;
• letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11/13984@ “Concerning calculations according to Form 6-NDFL.”

This rule also applies to the title page. Even in the longest line containing the name of the organization, all remaining spaces are filled with dashes.



Zero report 6-NDFL

Obligation to submit to tax authority at the place of its registration, payment in form 6-NDFL occurs if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If employee income is not accrued or paid during the year, there is no need to submit a report. The Federal Tax Service informed about this in a letter dated March 23, 2016 No. BS-4-11/4901.

If during 2019 there was at least one payment in favor of an individual in the nature of wages, sick leave, financial assistance, remuneration for services rendered (work performed) as part of the execution of a civil contract, the report must be completed. Since the form is filled out on a cumulative basis, in the future, indicators from the first, second and third quarters will be saved in the future in a cumulative manner. So, in principle, there cannot be a zero 6-personal income tax; the report will still contain information on at least one payment.

If last year an organization was a tax agent, but this year for some reason stopped paying income to employees, you don’t have to submit anything to the tax authority. Although the company is not obliged to explain to the tax authorities what the loss of tax agent status is associated with, to reassure yourself, you can send a letter to the Federal Tax Service regarding the failure to provide 6-NDFL in any form.

Download form 6 personal income tax: Current form

6 Personal income tax, sample filling

Fill out form 6-NDFL online

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

What reports must be submitted to the tax office for personal income tax () and within what time frame must this be done? Before April 1 of the current year, it is necessary to submit personal income tax reports for the previous year. All enterprises that have employees, as well as individual entrepreneurs for myself.

What kind of personal income tax reporting is required?

Help 2-NDFL

First of all, the completed certificate form 2-NDFL is submitted. This document is filled out by tax agents, that is, enterprises, for their employees. 2-NDFL certificates are filled out for each employee and contain information about the employee’s income, deductions due to him, and also indicate the amounts calculated and payable income tax. If previously it was necessary to issue a separate 2-NDFL certificate for each employee, that is, several certificates were issued for one employee, now this can be done all in one form.

You can submit 2-NDFL certificates electronically, and if the enterprise is small, with up to 10 people, then filling out the forms manually is allowed.

Register of information on the income of individuals

In addition to the 2-NDFL certificates, a register of income information is attached, which is submitted to the tax office in paper form. You can download the information register form.

3-NDFL

The 3-NDFL declaration is submitted by individual entrepreneurs reporting the income of their business activities, as well as persons engaged in private practice.

In addition, with the help of this declaration, individuals report for their income received, for example, from the sale of an apartment, car or other property. For a sample of filling out 3-NDFL when selling residential real estate, see, and when selling a car, see. You can submit it until April 30, 2013. You can download the 3-NDFL form, where you will also find a sample 3-NDFL for individual entrepreneurs.

For late submission of personal income tax reports, a fine is imposed:

• if reporting individual, then from 100 to 300 rubles;
• if the company reports on the income of its employees, then from 300-500 rubles.

In accordance with the current legislation of the Russian Federation economic entities obligated to maintain accounting records, submit annual accounting (financial) statements to various government bodies: By general rule– to Rosstat and tax authorities. Besides this, other legislative acts provision is made for the presentation of accounting (financial) statements by organizations engaged in certain types of economic activity, to other government agencies and supervisory authorities. The legislator decided to remove the excessive administrative burden on reporting entities and the duplication of functions of government bodies in receiving and processing annual accounting (financial) statements.

About what specific changes have been made to the procedure for submitting annual accounting (financial) statements and where to submit them this reporting for 2018, – in our material.

Changes made to the federal law"About accounting".

The state information resource is an extremely important source of information that is used by the state to carry out economic, budgetary, tax, antimonopoly and structural policies, support small businesses, and make payments in the national accounting system.

Meanwhile, in the legislation of the Russian Federation there are no special rules providing for liability for failure to submit or untimely submission of the legal copy of the accounting (financial) statements and the auditor's report on them for the formation of the GIR.

According to the developers of the bill under consideration, established by Art. 19.7 of the Code of Administrative Offenses of the Russian Federation, the amount of penalties imposed on legal entities for failure to provide information to government agencies, insignificant (from 3,000 to 5,000 rubles). Accordingly, they cannot serve as an effective measure to prevent non-compliance with established requirements, and are also disproportionate to the damage that may be caused to interested users due to the lack of information in the GIR.

It is proposed to introduce a new art. 15.11.1 Code of Administrative Offenses of the Russian Federation and the following administrative fines:

• for untimely submission by a legal entity to the tax authority of annual accounting (financial) statements that are not subject to mandatory audit, or submission of the specified reports incompletely and other violations established order its presentation is subject to a fine in the amount of 50,000 to 70,000 rubles for officials, and for legal entities in the amount of 100,000 to 200,000 rubles;
• for the same violations, if the reporting is subject to mandatory audit, a fine in the amount of 80,000 to 100,000 rubles is imposed on officials, and on legal entities - from 300,000 to 500,000 rubles.

Failure by a legal entity to submit annual accounting (financial) statements to the tax authority by December 31 of the year following the year for which the said statements were prepared, inclusive, entails the following administrative fines:

• for an organization whose reporting is not subject to mandatory audit, a fine in the amount of 80,000 to 100,000 rubles is imposed on officials, and on legal entities - from 200,000 to 300,000 rubles;
• for organizations whose reporting is subject to mandatory audit, a fine in the amount of 100,000 to 200,000 rubles is imposed on officials, and on legal entities - from 500,000 to 700,000 rubles.

Frankly speaking, the fines proposed are quite significant.

It is planned that changes to the Code of Administrative Offenses of the Russian Federation will come into force on 01/01/2021.

Presentation of annual (financial) financial statements for 2018.

Because the new order The submission of annual accounting (financial) statements will begin to apply in 2020; for 2018, a legal copy of these statements must be submitted according to the previously valid rules to Rosstat and the tax authority.

Performance financial statements to Rosstat. The procedure and deadlines for submitting financial statements to Rosstat have not changed:

• one copy of the annual accounting (financial) statements is submitted;
• place of presentation – state statistics body at the place of state registration;
• submission deadline – no later than three months after the end of the reporting period. When submitting a legal copy of the compiled annual accounting (financial) statements that are subject to mandatory audit, the auditor's report on them is presented together with such statements or no later than 10 business days from the day following the date of the auditor's report, but no later than December 31 of the year following reporting year. Accordingly, for 2018 the legal deposit must be submitted no later than 04/01/2019, the audit report must be submitted no later than
  31.12.2019;
• reporting can be submitted both electronically and on paper;
• submission methods may be different - in the form of registered mail with receipt of receipt, electronically via TKS or in person directly to the state statistics bodies.

It is also recommended to accompany the reporting contact information(number contact phone number, email address(es) (if available)), allowing state statistics bodies, if necessary, to promptly contact representatives of the economic entity.

Submission of financial statements to the tax authority. The procedure and deadlines for submitting annual accounting (financial) statements to the tax authority in 2019 will also not change:

• one copy of the report is submitted;
• submission deadlines are no later than three months after the end of the reporting year; accordingly, for 2018 this must be done no later than 04/01/2019.

Please note that the Tax Code of the Russian Federation does not define the specifics of the presentation of accounting (financial) statements. Accordingly, accounting (financial) statements can be submitted to the tax authority in the form electronic document via telecommunication channels and (or) on paper. Such reporting on paper can be submitted by the organization to the tax authority directly (through its representative) or sent by mail (Letter of the Ministry of Finance of Russia dated February 13, 2018 No. 03-02-07/1/8624).

In accordance with Order of the Federal Tax Service of Russia No. ММВ-7-6/443@, it is possible to submit annual accounting (financial) statements in electronic form through the official website of the Federal Tax Service.

Federal Law No. 444-FZ dated November 28, 2018 “On Amendments to the Federal Law “On Accounting”.

Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

Federal Law of November 28, 2018 No. 447-FZ “On Amendments to Article 23 of Part One of the Tax Code of the Russian Federation.”

The data is presented on the website www.regulation.gov.ru.

Approved by Rosstat Order No. 220 dated March 31, 2014.

Order of the Federal Tax Service of Russia dated August 27, 2014 No. ММВ-7-6/443@ “On approval of recommended forms and formats of documents used in organizing electronic document flow between tax authorities and taxpayers when submitting tax returns(settlements) in electronic form via telecommunication channels.”

Current issues accounting and taxation, No. 1, 2019