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Form 6 personal income tax with a two-dimensional barcode. Fines for reporting

Since 2016, legal entities, including individual entrepreneurs, are required to prepare a 6 personal income tax declaration quarterly, in contrast to 2 personal income tax. The report is submitted if there was an accrual of profit in the reporting year. persons and deduction from income tax. When forming the calculation, they are guided by the order of the Federal Tax Service MMV 7-11-450 and the Tax Code.

This instruction is intended for accountants for all occasions.

Business entities, including individual entrepreneurs, who paid in favor of individuals, are required to generate and submit a report. persons profit, withheld and transferred income to the treasury. The report must be submitted both to the parent Russian enterprises and to each branch at the place of registration.

If the company’s work was suspended in the reporting year and there were no payments or deductions, there is no need to submit a declaration.

The Federal Tax Service Inspectorate should be notified, despite the explanations, and also send a random letter indicating the reasons for failure to provide the certificate. The second option is the decision to submit a report on 6 personal income taxes with zero indicators. The inspector will understand that economic activity is not carried out at the enterprise.

Personal income tax reporting is submitted on the prescribed dates (TC Article 230, paragraph 2).

The table shows the deadlines for submitting calculations in 2018.

Changes in the declaration

Report 6 personal income tax for 2017 must be generated on a new form. You can view the project on the official website of the Federal Tax Service. The changes affected the title and numbers of the barcode from 15202024 to 15201027.

General rules for making payments

Let's look at filling out the report in detail “for dummies”. Calculations for it will be information from analytical accounting registers.

  • In the first part of the declaration, information is compiled on a cumulative basis from the beginning of the tax period. If necessary, to fully reflect the indicators, fill out part of the pages;
  • All pages are numbered.

When filling out calculation 6, it is strictly prohibited:

  • Make corrections using a proofreader;
  • apply printing on both sides of the sheet;
  • Staple the calculation with a stapler, this leads to damage.

When filling out a report on Form 6 Personal Income Tax, only black, blue or purple paste is used manually. To print the declaration automatically, select the Courier New font with a height of 16-18.

  • For each indicator there is a corresponding field consisting of a certain number of cells. To reflect the date, there are 3 fields: separately for the day, month and year and separated by dots;
  • to reflect total values ​​with hundredths units, the number is indicated in the first field, kopecks - after the dot. If the value of the sum is less than the number of allocated cells, dashes are placed in empty cells (14568956 ——-.56);
  • in columns with summary indicators, if there is no information to reflect, put 0;
  • The columns must be filled in line by line, from the beginning of the column from left to right. If there is no information, put dashes in empty cells;
  • information on the total expression of personal income tax is indicated only in “round” figures.
  • Rounding is done according to the general rule: values ​​up to 50 are rounded down, values ​​greater than 50 are rounded down to 1 ruble;
  • the document is compiled for each OKTMO code;
  • Each page of the report is signed by the manager or a person approved by order. In addition, the date of generation of information is indicated.

  • The TIN for organizations consists of 10 digits; dashes are placed in the empty cells;
  • Individual entrepreneurs do not fill out the checkpoint field. Enterprises indicate the checkpoint that was received at the inspectorate at the location of the parent organization or branch;
  • If the report is submitted for the first time, zeros are entered in the correction number field. When submitting updated information - the number of each update calculation (001, 002);
  • indicate the year for which information is generated in the “Tax period” cell;
  • The tax authority code is specified on the official website of the Federal Tax Service. From the table, select the code for the location of the business entity;

  • enter information about the name of the legal entity. For individual entrepreneurs – full last name, first name and patronymic. For organizations - abbreviated name according to the statutory documents. If this is not available, enter the full name;
  • OKTMO codes are indicated at the place of registration of the organization or place of residence of the individual entrepreneur. You can find out about them on the official website of the Federal Tax Service;
  • indicate the contractor’s contact phone number so that if questions arise, the inspector can quickly clarify the information;
  • in the “On pages” cell indicate the number of pages of the declaration, including the title;
  • in the column “With documents attached”, enter the number of pages of other documents that are attached to the report. For example, a power of attorney for the right to sign;
  • if personal income tax 6 is signed by the manager, in the field “I confirm the authenticity” you should put 1, if by the representative – 2. Next in this block indicate the full name of the manager or representative (indicating the document for the right to sign), date and sign each sheet of the report.

Reporting part 1 of part 6 of personal income tax is filled out on an accrual basis from the beginning of the calendar year. Block column 10-50 is formed separately for each personal income tax rate. If one page is not enough, generalized indicators are formed on several sheets. The section is summarized on the first sheet.

  • 10 – personal income tax rate;
  • 20 – the amount of accrued profit for individuals. persons who are subject to tax;
  • 25 – accrued dividends;
  • 30 – deductions provided to individuals. persons in the reporting year;
  • 40 – accrued profit tax reflected in column 20;
  • 45 – accrued tax on dividends from cell 25;
  • 50 – fixed advance payments for individuals. for foreigners working under patent agreements, accepted as a credit against the calculated tax;
  • 60 – quantity individuals, which accrued profit for the year. If an employee was fired and rehired during the year, he is counted as one;
  • 70 – held income tax;
  • 80 – tax not withheld by the company for some reason;
  • 90 – income tax returned to individuals. persons under Article 231 of the Tax Code.

If material aid presented to an employee in an amount not exceeding 4,000 rubles, the amount falls under the benefit. Non-taxable income is reflected on line 20 and at the same time included in field 30.

The procedure for filling out the second part of the personal income tax return determines a complete breakdown of information about the receipt of profit and withheld tax for the reporting quarter.

  • 100 – date of transfer of profit, the total expression is indicated in column 130;
  • 110 – day of deduction of personal income tax and transfer of profit from cell 130;
  • 120 – the period no later than which personal income tax is transferred to the treasury. For each type of profit, the law provides for different transfer dates. For wages, this is the day following the date of payment. For vacation or sick leave - the last day of the month of their transfer (Tax Code of the Russian Federation, Article 226, paragraph 6, Article 226.1, paragraph 9);
  • 130 – the amount of transferred profit as of the date in field 100 is indicated without withholding personal income tax;
  • 140 – personal income tax, withheld tax as of the date in column 110.

If, in relation to profits paid for one date, and the deadlines for transferring personal income tax differ, you need to fill out a block of fields 100-140 for each deadline for transferring the tax to the budget.

The obligation to withhold personal income tax appears in an organization only on the day of receipt of profit.

If the organization has less than 25 people, you can submit a 6 personal income tax report at on paper. If there are more employees, representation is only in in electronic format(NC Article 230, paragraph 2).

The Excel report is downloaded from the official website of the Federal Tax Service and filled out on a computer in compliance with the requirements.

The paper version can be submitted by mail or by hand.

Both the organization and the person responsible for filling it out are held accountable for the report. The fine can be avoided if erroneous required information is discovered independently and an updated personal income tax calculation is submitted.

An administrative penalty is imposed on the manager or officials in accordance with Code of Administrative Offenses, Article 15.6 in the amount of 300-500 rubles. This measure does not apply to individual entrepreneurs, lawyers and notaries (Article 15.3).

If, as a result of a desk audit, the fact of untimely transfer of personal income tax to the treasury or the transfer is not in full is discovered, Article 123 of the Tax Code of the Russian Federation is applied. The sanctions will be in the amount of 20% of the amount of non-receipt of tax.

More detailed fines are given in the table.

Reflection of early paid earnings and profit of the transition period

When filling out 6 personal income taxes, difficult situations may arise in reflecting profits and personal income taxes.

Wages accrued and paid in different periods, is reflected in the second part of the report, in the period of its payment. In field 100 indicate the last day of the month in which earnings were accrued.

In case of early transfer of profits, the payment day will be the last day of the month. In this case, it is equated to advance payments (comments in letter BS 4-11-5106). In field 110 indicate the period for withholding personal income tax (the day the profit is transferred). In cell 120 - the next working day.

To reflect in the report profits accrued and transferred during reporting periods, they are guided by letter BS 4-11-8609. It is indicated here that fields 70 and 80 for the rolling salary are not filled in.

How is the 6 personal income tax report generated if profits are accrued but not paid?

If earnings were accrued during the reporting period and were not paid at the end of the quarter due to financial difficulties, fill out information for the reporting period only in the first part of personal income tax 6. Filling out the second part in relation to this profit is not generated.

In field 20, indicate accrued wages, and in field 40, income tax. In columns 70 and 80 zeros are entered. Filling out cell 70 of the calculation is carried out in the period when the earnings will be transferred.

This norm is explained in letters from the Federal Tax Service:

  • BS 3-11-553;
  • BS 4-11-9194.

Reflection of simultaneously paid earnings and certificate of incapacity for work

To combine the amounts paid in the second part of the declaration, three dates must match:

  • Receiving a profit;
  • income withholding;
  • legislative measure regarding the transfer of personal income tax to the treasury.

There is no need to break down amounts by interest rates.

Dismissal of an employee

Upon dismissal of an individual the person is paid earnings for the previous and current month, compensation for unused vacation. For this case, blocks are formed in the second part of the report. Separately - earnings for the last month, separately - reflect compensation and wages for the current period.

Conclusion

The article discusses the step-by-step formation of a declaration. Before submitting it to the inspection, you need to check the control ratios yourself. The annual report is compared with the personal income tax report 2. If deviations are found during desk inspection, they provide explanations and submit clarifications. In addition, this will cause additional scrutiny within the organization.

In 2016, on the territory Russian Federation began to be used new report form 6-NDFL. All employers began to submit it based on the results of the first reporting quarter. The new declaration differs from the calculation of 2-NDFL not only in content and form, but also in the filing deadlines, but no one has canceled the 2-NDFL form.

What is the 6-NDFL declaration and who should submit it

Form 6-NDFL represents type of tax reporting, which must be submitted by all business entities using hired labor. It contains information about all deductions and accruals made by the employer for payroll taxes for full-time employees.

Individual entrepreneurs and commercial organizations can use special software 1C, which automatically performs mathematical calculations.

The declaration is submitted only those entrepreneurs who have hired workers.

If during the reporting period individual entrepreneurs and commercial organizations did not make any payments to employees and did not withhold personal income tax from them, then they do not need to submit a zero declaration.

To insure yourself against possible claims from regulatory authorities, legal entities and the individual entrepreneur should submit a letter to the tax authority at the place of registration, which indicates the reason for failure to submit Form 6-NDFL. Such an appeal is made in free form, but it should indicate the reason why payments were not made, provided that the legal entity has employees.

When to take it in 2018

Form 6-NDFL is submitted by commercial organizations and individual entrepreneurs 1 time per quarter. The Tax Code of the Russian Federation for 2018 establishes the following deadlines for submitting reports:

When submitting the form to the regulatory authority, business entities must take into account one nuance. If the cut-off date established by Federal law falls on a weekend or holiday, then the last day for submitting the report is moved to the next working day.

The Tax Code of the Russian Federation takes into account the following dates for filing calculations:

Form 6-NDFL is submitted by business entities at the place of their registration. If individual entrepreneurs and commercial organizations use the UTII regime, then the declaration is submitted at the place of registration as a payer of this tax.

Difference from 2-NDFL

Main changes:

  1. Information is detailed for each individual who received any income from a business entity during the reporting period.
  2. Not only accrued and paid income is reflected, but also all deductions made, as well as calculated taxes.
  3. Filled out and submitted to the regulatory authority based on the results of the reporting quarter.

Rules and procedure for filling out

Form 6-NDFL can be submitted on paper or in electronic form.

Through telecommunication channels, the declaration is submitted only by those business entities that had more than 25 employees during the reporting period.

Such employers submit calculations to regulatory authorities as follows:

  • on flash drives;
  • on disks;
  • via the Internet (for this they use a special service posted on the Federal Tax Service website www.nalog.ru, or engage e-document flow operators);
  • through State Services https://www.gosuslugi.ru/.

Calculation 6-NDFL is filled out by commercial organizations and individual entrepreneurs, whose number of employees does not exceed 25 people, by hand or using a special software(1C).

When filling out this form, employers must take into account the basic norms and provisions of the Tax Code of the Russian Federation and comply with the following requirements:

  1. The calculation is completed based on data obtained from the accounting and tax registers.
  2. If it is not possible to place all the data on one page, the employer must fill out as many sheets as necessary.
  3. If a mechanical or mathematical error was made in the calculation, corrections must be made in accordance with the regulations of Federal law.
  4. The Tax Code prohibits double-sided printing of a document and binding together all sheets of the form.
  5. All empty lines must be filled with dashes, and each page of the form (starting with the title page) must be numbered.
  6. If the employer fills out a paper form, he can use three colors of ink: black, purple and blue.
  7. When generating a report on a computer, you should use a font with a point height of 16-18, Courier New.
  8. Form 6-NDFL must be filled out for each OKTMO code separately.
  9. Business entities must fill out all text and numeric fields from left to right.

Sanctions for failure to submit a declaration

For late submission of form 6-NDFL, the Tax Code of the Russian Federation provides penalties. If employers violate the deadlines established by law, they will have to pay to the budget 1000 rubles for each month of delay.

Controlling authorities are empowered to block the current accounts of those individual entrepreneurs and commercial organizations that more than 10 days were delayed in submitting reports. If business entities submit Form 6-NDFL with inaccurate data, then they face fine of 500 rubles for each incorrectly completed report.

Report 6-NDFL (KND 1151099) was approved and regulated by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. It is he who will tell the chief accountant how to fill out 6-NDFL 2019. The form is submitted to the territorial tax inspectorates quarterly in electronic form through specialized accounting programs and reporting services. If the institution has less than 25 employees, a copy of the document can be submitted to the tax office on paper.

Deadlines and responsibility for 6-NDFL

6-NDFL is generated and sent to the Federal Tax Service every quarter, the deadline for submission is the last working day of the month following the reporting (quarterly). The annual declaration is submitted before April 1 of the next financial year. And literally in a month you will have to prepare a report for the 1st quarter: it must be submitted by April 30.

The table shows the deadlines for submitting 6-NDFL in 2019.

Penalties are provided for violation of deadlines. For each overdue month you will have to pay a fine of 1000 rubles (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). Moreover, the official responsible for filing the reports may also be held accountable. Such a sanction will range from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If errors and distortions of information are detected in 6-NDFL, the institution will pay a fine of 500 rubles (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

If an organization, which according to the regulations must provide the form electronically, submits a package of documents on paper, it will be fined 200 rubles under Art. 119.1 Tax Code of the Russian Federation.

If there are separate divisions, documents are drawn up separately for each of them, and the form reflects summary information for all employees. The total value is also indicated wages, moving into the next billing period, and the date of payment of the tax (the business day following the date when the tax was actually withheld).

How to fill out 6-NDFL

The document consists of a title page and two sections.

Stage 1. Fill out the title page

Please indicate:

  1. TIN and checkpoint of the organization.
  2. Correction number. For primary form the value “000” is entered; if the inspector requires clarification, the report is refilled and the corresponding code is indicated in this window - “001”, “002”, etc.
  3. The billing period is in accordance with the established value (21 - 1st quarter, 31 - 2nd quarter, 33 - 3rd quarter, 34 - year). In the register for the 2nd quarter of 2019 - “31”.
  4. Code of the territorial Federal Tax Service to which the reporting is sent (in accordance with the local location).
  5. The column “By location” reflects the taxpayer’s affiliation (organization or individual entrepreneur) in the taxation system.
  6. In the “Tax Agent” field - the name of the organization providing the information (short or full).
  7. Code municipality OKTMO.
  8. Phone number of the responsible person.

New lines have appeared on the title page for assignees who submit 6-NDFL after the reorganization of the institution. They need to fill out the code of the reorganization (liquidation) form, as well as the TIN and KPP of the reorganized organization (separate division).

The numbering of the barcode on the second sheet of 6-NDFL has also changed. The new value is "15202017". All innovations are enshrined in the “Procedure for filling out Form 6-NDFL”, approved by Order No. ММВ-7-11/450@ as amended on January 17, 2018.

Stage 2. Fill out section 1

It is provided for filling in generalized totals.

In this section there is no need to separate data for each employee. Responsible specialists are asking the question: how to take into account personal income tax in the 6-personal income tax report? The answer is: the final personal income tax indicator is formed by calculating the total indicators for all employees. Only those employees whose income is subject to a different income tax rate are displayed separately.

If employee income is taxed at rates of 13, 30 and 35%, then section 1 will be filled out three times (each section sheet corresponds to each tax rate).

Field 010 - indicates the tax rate.

Line 020 - income is reflected from the beginning of the year on an accrual basis. It is important to remember that if there are carryover wages, the final results of sections 1 and 2 may be different.

Field 025 - indicates yield in the form of dividends (if any).

Line 030 - tax deductions (property, social, standard) are noted.

Fields 040 and 070 are for entering the amounts of calculated and withheld taxes, respectively.

Column 050. If the organization employs employees who are not residents of the Russian Federation (foreigners), then information about them is reflected here.

Field 060 is the quantitative value of all employees of the enterprise who received income in the billing period.

Column 090 informs about the amounts of personal income tax returned to the institution.

Cells 060 to 090 are filled in for each rate with the total value and only in section 1. On other sheets, the value 0 is marked, then “—”, since the main parametric data is indicated in section 2.

Stage 3. Fill out section 2

It serves to detail the information provided by the organization. This includes specific dates along with clarification of income. When filling out, it is important to observe the frequency of entering transactions: the report should not contain deviations from real events.

Field 100 indicates “Date of actual receipt of income.” The last day of the billing month is indicated in accordance with the payment of wages. The exception is sick leave and vacation pay: the actual date of payment is recorded.

Column 110 - the actual date of income deduction is noted according to the rule: deduction occurs on the day the income is received (excluding salary).

Field 120 - the actual date for transferring income is entered.

In fields 130 and 140 information is entered on the amounts of income actually received and withheld, respectively.

When dividing actions - postings for a specific operation into different tax periods in section 2 - it is necessary to indicate the frequency of their completion.

This is what a sample of filling out the calculation of personal income tax amounts in 6-NDFL looks like.

Download sample 6-NDFL for the 2nd quarter of 2019

Checking the report

Before sending the declaration to the Federal Tax Service, the responsible specialist must verify the control ratios and check the formal correctness of completion. Letters of the Federal Tax Service of Russia No. BS-4-11/3852@ dated March 10, 2016, No. BS-4-11/4371 dated March 13, 2017, No. BS-4-11/4943@ dated March 20, 2019, all control ratios are presented, with with the help of which the inspector checks 6-NDFL.

The first thing the inspector will pay attention to is the date the report was submitted. It must meet the required deadline.

  1. The amount of accrued income (field 020) cannot be less than the amount of deductions (030).
  2. The value from line 040 should be equal to (020 - 030) × 010 / 100. A deviation from the calculated value of 1 ruble for each employee is allowed when taking into account each payment of income subject to personal income tax.
  3. The value from field 040 cannot be less than the value from 050.
  4. The total amount of tax transferred to the Federal Tax Service cannot be less than the difference between the personal income tax actually withheld (line 070) and the tax returned to the taxpayer (090).
  5. Date of transfer of tax payment to budget system must match the value from line 120.

The annual form is checked using control ratios, as well as by comparison with the data shown in the annual declaration forms 2-NDFL (KND 1151078) and “Profit” (1151006). For annual reporting, the test ratios will be as follows:

  1. The figure in line 020 (the amount of accrued income) must be equal to the total and the value from 020 of Appendix No. 2 of the profit report.
  2. Line 025 (amount of dividend income) must contain equality with the sum of the terms from the 2-NDFL certificates for 1010 and 1010 of Appendix No. 2 of the “Profit” declaration.
  3. Line 040 (calculated tax) must correspond to the amount of the same indicator for all 2-NDFL certificates and line 030 of Appendix No. 2 of the profit reporting.
  4. Line 080 (non-withheld tax) should be equal to the total final non-withheld tax from each 2-NDFL certificate and line 034 of Appendix No. 2 of the profit reporting.
  5. Line 060 (the number of persons who received income) must coincide with the number of 2-NDFL certificates and appendices No. 2 to the annual profit statements sent for control to the territorial bodies of the Federal Tax Service.

The ratios of reporting forms 6-NDFL and DAM have also been updated. All parameters for monitoring reporting are approved by Letter of the Federal Tax Service of Russia dated March 20, 2019 No. BS-4-11/4943@.

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This year, employers had to deal not only with changes that appeared in tax reporting forms, but also with the need to fill out a new document. Since the beginning of this year, Form 6-NDFL has been introduced, which is mandatory for all organizations, companies, and enterprises.

Blank form 6-NDFL -

Sample of filling out 6-NDFL -

All employers are already familiar with the document, the rules for its submission, and its execution. Form 6-NDFL differs only in that it contains general data on the income of all employees of the organization or enterprise. When filling out this document, it is important to carefully calculate the amount of taxes taking into account the status of individuals and the type of income received. Form 6-NDFL is submitted quarterly and at the end of the year. Deadlines for document submission: May 4 (Q1), August 1 (Q2, half-year), October 31 (Q3), 04/01/2018 (for the year). This form must be sent to the Federal Tax Service by all enterprises entering into contracts with employees.

Form 6-NDFL from 2019

Form 6-NDFL reflects all types of income of the company’s employees: salaries, bonuses, vacation pay, etc. Filling out the document is regulated by Federal Law No. 113, Tax Code Art. 217. All calculations must be performed with the utmost care, since penalties are provided for errors and incorrect data identified by the tax inspector. For delay within a month, a fine of 1 thousand rubles is provided. Even 10 days late tax office may freeze a company's bank accounts. There are special forms for the form that must be filled out in full compliance with the requirements of the tax authorities. The document is sent to the Federal Tax Service office at the location of the enterprise.

Practice shows that all the necessary information may not be placed on standard pages. In this case, you need to add the required number of sheets. After filling out the form, the number 001,002, etc. is placed on each sheet.

Example of filling out the new form 6-NDFL: instructions

In addition to the title page, form 6-NDFL has four sections. Title page is an introductory part, it contains detailed information about the enterprise. In the first section you need to enter codes budget classification and OKTMO. It also contains information about the number of employees receiving income. The first section indicates the total amount of tax that will need to be indicated after the calculations have been made.

In filling out the second section, you will need to enter the total amounts of income received and tax deductions. If different rates are used, the section for each of them is drawn up separately. Deduction codes must be specified.

The third section is intended to record types of taxes: standard, investment, property, etc. In determining the codes, you must use a special Directory.

The fourth section includes a list of all taxpayer income and withheld amounts for transfer to the state budget(amounts are indicated without kopecks). The dates of payments, income codes (according to the Directory), their size and the amount of deductions are indicated.

All calculations when filling out this form must be made accurately. Errors in form 6-NDFL are severely punished. For each incorrect information, a fine of 500 rubles is charged. In the preparation of this document, it is necessary to be guided by legislative regulations: Article 226.1 of the Tax Code, paragraphs: 2, 7, 10; Letter of the Ministry of Finance No. 03-04-06/18016.

Filling out the zero form 6-NDFL

Not all actions provided for standard form, are committed by enterprises and individual entrepreneurs. But this does not mean that there may be empty, unfilled spaces in the document. The tax office will consider this to be a mistake, which will entail punishment. Fields that cannot be filled in must be entered with a “0”.

There is no need to submit a zero report if there are no employees on staff. There is no requirement to submit zero form 6-NDFL when employees are listed in staffing table enterprises, but for some reason no payments were made. The introduction of this document into reporting is associated with the need to ensure control over tax withholdings. Lack of income excludes any deductions.