Every Russian citizen is obliged to pay tax on his income to the Russian budget. For employees of enterprises, calculations, deductions and payments are made by the accounting department independently. This obligation is imposed on all tax agents.

For all income paid to staff and personal income tax transfers made on it, all employers report to the tax service. Since 2016, the main reporting, reflecting the necessary information (form 2-NDFL), has been supplemented with a new calculation. In addition to the annual document, it is now necessary to fill out and submit 6-NDFL calculations quarterly. The form is established at the federal level and is strict.

Form 6-NDFL shows all information on employee income received from the employer and personal income tax amounts. The purpose of its introduction is to tighten control over tax agents by the Federal Tax Service and thereby ensure greater protection for working citizens.

What it is

All income of citizens received from an employer is subject to personal income tax. The Tax Code obliges tax agents to independently calculate, withhold and pay taxes on the income of their employees.

Until 2016, employers reported on the amounts of income tax withheld and paid only once a year - at the end of the tax period. Before April 1, a report was submitted in Form 2-NDFL with information about each hired specialist.

Tax agents routinely violated their duties and may have delayed or failed to pay wages because the tax office did not have sufficient information to monitor them throughout the year.

To correct the situation, a new reporting form was developed. Now all enterprises and businessmen who employ hired personnel must report to the tax service quarterly, submitting 6-NDFL certificates (clause 2 of Article 230 of the Tax Code of the Russian Federation). The Federal Tax Service approved the form by its order No. ММВ-7-11/450 in 2015.

In the new report, employers show information:

• About Me;
• about remunerations paid to staff;
• on the amounts of deductions provided;
• on the dates of actual receipt of income by personnel, the deduction of taxes from them and their transfer to the state budget.

Sample of filling out form 6-NDFL:

Who should submit form 6-NDFL

All firms and businessmen who are tax agents for personal income tax in accordance with the Tax Code of the Russian Federation are required to submit calculations:

• enterprises;
• businessmen;
• notaries engaged in private practice;
• lawyers who organized law offices;
• other persons conducting private practice.

The document is drawn up for all citizens who received income from the tax agent: earnings under employment contracts, remuneration under civil contracts, dividends, etc. The exception is individuals who received income from the sale of property and under contracts in which they are private entrepreneurs (clause 1 paragraph 1 of article 227, paragraph 2 of paragraph 1 of article 228 of the Tax Code of the Russian Federation).

Procedure for filling out the document

When calculating 6-NDFL, the following rules must be observed:

• When filling by hand, purple, blue and black ink can be used. Correcting errors using a proofreader is prohibited.
• The lines are filled from left to right, starting from the first cell. Dashes are placed in empty cells.
• Income indicators are reflected in fractional numbers in rubles and kopecks.
• The tax amount is indicated in full rubles without kopecks, rounded according to the general mathematical rule.
• The document is drawn up for each separately.
• Page numbering must be continuous, starting from the first sheet.

Form 6-NDFL is divided into three parts: a title page and two sections.

On the first page of the document, firms put down their and, businessmen - only the TIN, and dashes are made in the field provided for the checkpoint. When submitting a document for the first time in the reporting period, the adjustment number is “000”. When submitting an updated report, the number is indicated in accordance with the serial number of the adjustment being made: “001”, “002”, etc.

The period for submitting the report is reflected in a special code:

In the tax period of the form, the year of its actual preparation is indicated. The title page must also include the code of the Federal Tax Service accepting the reports. You can easily find it on the tax service website.

The location has the following location code:

The tax agent enters its abbreviated name, corresponding to the Charter, in the field of the same name. The businessman indicates his full name. completely in accordance with the passport. The first sheet also reflects the company's OKTMO, contact phone number, and the total number of sheets of the report.

The conclusion should reflect who is providing the information. If it is the employer himself, code “1” is entered. When the form is submitted by a representative of a tax agent, a “2” is entered indicating the details of the document confirming his authority.

The date and signature are written by the person who submits the 6-NDFL. The section in the lower right corner is intended to be completed by the tax inspector.

The first section is filled in with amounts incrementally from the beginning of the year.

The lines indicate the following information:

010	The tax rate is fixed. If income was paid at different income tax rates, a separate section is drawn up for each rate.
020	The amount of accrued income is written taking into account payments under employment contracts, sickness benefits, and dividends.
025	Reflects a separate amount for dividends.
030	Designed to indicate the amount of deductions provided.
040	The amount of calculated personal income tax is fixed (13% of the difference between accrued income and deductions).
045	The amount of income tax on dividends is indicated.
050	Required to display data on the fixed amount of the advance paid by the company for a foreign employee on a patent.
060	The number of personnel who received income from the employer.
070	Contains the amount of personal income tax withheld.
080	The tax that could not be withheld is shown.
090	Designed to indicate the amount of tax returned to the citizen.

Equality should not be maintained between lines 040 and 070 if there is carryover income, for example, wages for March, which were issued in April. Due to the fact that earnings were accrued in March, personal income tax from it is reflected on line 040. The tax will be withheld and transferred to the budget by the employer in April.

The tax service will not consider the value of line 040 to exceed the amount indicated in line 070 as an error (letter of the Federal Tax Service No. BS-4-11/4222 of 2016). The lines for payments for July, September, December are filled in in a similar way.

Section 2 of the 6-NDFL report is intended to show data on the amounts transferred by the tax agent for the last three months.

Income is reflected based on the dates employees received income:

Type of income	Date of payment received	Personal income tax withholding day	Deadline for tax transfer to the budget
Basic salary	Last day of the month	Payment based on monthly results	The working day following the date of payment of wages based on the monthly total
Vacation payments	Date of payment	Date of payment (match of lines 100 and 110)	Last date of the accrual month
Sickness benefits
Compensation payments for vacations upon dismissal			The business day following the payment date

The following lines contain information:

For each type of payment there are separate lines from 100 to 140, arranged chronologically. If there are not enough lines, additional pages of the document are added. Duplicating the first section is not required.

Where and when should it be submitted?

The calculation is presented as a cumulative total quarterly, i.e. four times a year. The law establishes deadlines for submission, according to which the deadline is the last day of the month of the quarter for which the document is being prepared. For example, for the second quarter of 2017 - July 31. The annual report must be submitted before April 1 (Article 230 of the Tax Code of the Russian Federation).

Penalties are provided for violating the established procedure for filing 6-NDFL. One month of delay will cost 1000 rubles.

As a general rule, a document can be submitted in paper form if the number of personnel does not exceed 25 staff units (Clause 2 of Article 230 of the Tax Code of the Russian Federation).

The filing method is chosen at the discretion of the reporting entity:

• by post with an inventory;
• in person at the regional inspectorate of the Federal Tax Service;
• through an authorized representative.

In the case of a large staff (over 25 people), the calculation must be submitted electronically. Enterprises and businessmen submit 6-NDFL reports at their place of registration. If a legal entity has separate divisions, documents must be submitted both to the Federal Tax Service inspection at the location of the head office and at its actual location.

From January 1, 2016, a new quarterly reporting form was introduced for tax agents: Calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL) (approved). Let's consider the procedure for filling out form 6-NDFL in specific situations.

What fundamentally distinguishes the new form from the usual 2-NDFL certificates is that it must be filled out in general for all individual taxpayers who received income from a tax agent ().

Unfortunately, the procedure for filling out the Calculation according to Form 6-NDFL (k (hereinafter referred to as the Procedure)) does not contain answers to all questions that may arise during its preparation. And despite the fact that the Federal Tax Service of Russia has already explained some of them in its letters (from, from, from, from), “blank spots” still remain.

Let's see what features need to be taken into account when filling out the Calculation in Form 6-NDFL and what you should pay attention to when drawing it up in various situations.

Basis for filling out 6-NDFL

The calculation in form 6-NDFL, like 2-NDFL, is filled out on the basis of the data contained in the tax accounting registers (; clause 1.1 of Section I of the Procedure).

You can also develop a special register (see sample below), not forgetting to approve its form as an annex to the accounting policy. Moreover, such a register must contain all the information necessary to fill out 6-NDFL (for the dates of accrual, transfer and withholding of personal income tax, see the reference table).

When to withhold and transfer personal income tax on different types of income

Filling out Section 1 of form 6-NDFL

Section 1 of form 6-NDFL “Generalized indicators” can be divided into two blocks.

The first of them includes lines from 010 to 050. This block is filled out separately for each tax rate. That is, if the organization employs both resident and non-resident employees, lines 010 to 050 must be filled out twice: both at a rate of 13 percent and at a rate of 30 percent. The appropriate tax rate (13, 15, 30 or 35%) is indicated on line 010.

Line 020 reflects the total amount of income taxed at the tax rate indicated in line 010.

Line 030 indicates the total amount of tax deductions, not only standard, but also social, property, and professional. The same line takes into account the amounts of income that are not subject to personal income tax by virtue of.

Line 040 reflects the amount of calculated tax:

Amount of calculated personal income tax = (amount of accrued income (line 020) – amount of tax deductions (line 030)) x tax rate (line 010)

Line 050 indicates the amount of fixed advance payments accepted to reduce the amount of calculated tax from the beginning of the tax period.

Lines 040 and 045 indicate the amount of dividends and personal income tax calculated from this amount.

Lines 060 to 090 represent the second block of Section 1 and, regardless of the applicable tax rates, are filled out only once, on its first page (clause 3.2 of the Procedure).

Line 060 indicates the total number of individuals who received taxable income during the tax period. In case of dismissal and hiring of the same individual during the same tax period, the number of individuals is not adjusted (clause 3.3 of the Procedure). If one person receives income taxed at different tax rates, then in this case he is counted as one person.

EXAMPLE When filling out the Calculation in form 6-NDFL for the first quarter, 5 people were declared on line 060. In May, 2 people quit, in June 3 people were hired, one of them being from among those who had previously quit. The number of individuals who received income, which must be reflected in form 6-NDFL for the six months on line 060, will be 6 people (5 – (2 – 1) + (3 – 1)). An employee who quits and returns is not taken into account in the movement.

On line 070 you need to indicate the total amount of tax withheld.

The amount of personal income tax that was calculated but not withheld for some reason is indicated on line 080.

On line 090 it is necessary to reflect the amount of tax that was returned to taxpayers in accordance with.

Filling out Section 2 of form 6-NDFL

Unlike Section 1, which is filled out with a cumulative total from the beginning of the year, Section 2 of Form 6-NDFL “Dates and amounts of income actually received and withheld personal income tax” includes only those indicators that were produced over the last three months of the reporting period ( ).

To fill it out correctly, you must consider the following features:

• line 100 is filled in based on (remember that starting from the new year, for both salaries and travel allowances, this is the last day of the month);
• line 110 is filled out taking into account the provisions and (the date indicated in this line depends on the type of income paid and must correspond to the day on which the calculated tax should be withheld ());
• line 120 indicates the date in accordance with the provisions and, no later than which the personal income tax amount must be transferred (). That is, either the day following the day of payment of income to the taxpayer, or the last day of the month in which sick leave and vacation pay were paid, and in the case of payments for securities transactions, the earliest of the following dates:

• end date of the relevant tax period;
• the date of expiration of the latter according to the start date of the agreement, on the basis of which the tax agent pays income to the taxpayer in respect of which he is recognized as a tax agent;
• date of payment of funds (transfer of securities).

The total amount of income (without subtracting the amount of personal income tax withheld) is reflected on line 130, and the amount of tax withheld from this income is shown on line 140.

If, for different types of income that have the same date of actual receipt, the tax payment deadlines differ, lines 100-140 must be filled in for each tax payment deadline separately.

Completing Section 2 in the case when income is accrued in one period and paid in another

As a general rule, the tax agent is obliged to transfer the tax amount no later than the day following the day the income is paid. An exception is made only for temporary disability benefits (including benefits for caring for a sick child) and vacation pay. Personal income tax withheld from these payments must be transferred no later than the last day of the month in which they were paid ().

Therefore, if, for example, the salary for March 2016 is paid in April, accordingly, personal income tax will be withheld and transferred in April. In this regard, in Section 1, the amount of accrued income will be reflected in Form 6-NDFL for the first quarter, and in Section 2 this operation will be reflected only for direct payment of wages to employees, that is, in the Calculation in Form 6-NDFL for the first half of 2016 ( ).

Let's look at what dates should be indicated in this case when filling out 6-NDFL with an example.

EXAMPLE 1. Wages for March were paid to employees on April 5, and personal income tax was transferred on April 6. The operation is reflected in Section 1 of the Calculation in Form 6-NDFL for the 1st quarter, while the tax agent does not reflect the operation in Section 2 for the 1st quarter of 2016. This operation will be reflected when directly paying wages to employees, that is, in the Calculation in Form 6- Personal income tax for the first half of 2016 as follows: – on line 100 the date 03/31/2016 is indicated; – on line 110 – 04/05/2016; – on line 120 – 04/06/2016; – on lines 130 and 140 – the corresponding total indicators. 2. Sick leave for March was paid on April 5. The operation in Section 2 of the Calculation Form 6-NDFL for the first half of 2016 will be reflected as follows: – line 100 indicates 04/05/2016; – on line 110 – 04/05/2016; – on line 120 – 04/30/2016; – on lines 130 and 140 – the corresponding total indicators.

Filling out 6-NDFL in case employees receive gifts and material assistance

Income not exceeding 4,000 rubles received by individuals during the tax period, for example in the form of gifts, material assistance (), is not subject to personal income tax. If a tax agent pays such income to its employees in an amount not exceeding the established standard, there is no obligation to calculate and withhold personal income tax. But this circumstance does not relieve him of the obligation to reflect these amounts not only in the tax register, but also in 6-NDFL. Considering that during the year a tax agent may repeatedly pay his employee income, which may be partially exempt from taxation, such accounting will help avoid errors when calculating the amount of tax.

EXAMPLE In February 2016, an employee was provided with financial assistance in the amount of 2,000 rubles. In May 2016, the same employee was again provided with financial assistance in the amount of 10,000 rubles. When filling out the Calculation in form 6-NDFL for the first quarter, the paid financial assistance will be reflected: – on line 020 – 2000 rubles; – on line 030 – 2000 rub. When filling out the Calculation in Form 6-NDFL for the six months, the specified payments will be reflected: – on line 020 – 12,000 rubles. (2000 + 10,000); – on line 030 – 4000 rub.

When giving gifts whose value exceeds 4,000 rubles, the following must be taken into account.

When income is paid to the taxpayer in kind (and a gift is considered such income), tax is withheld from any income paid to the taxpayer in cash. In this case, the withheld tax amount cannot exceed 50 percent of the amount of income paid in cash ().

Given these kinds of restrictions, in practice it often happens that the accountant is not able to immediately withhold personal income tax from the value of the gift in full.

Therefore, this must be done at the next cash payment. If the tax amount is not withheld during the tax period (for example, in the event of dismissal of an employee), then in this case the tax agent, no later than March 1 of the year following the expired tax period, is obliged to notify the taxpayer and the tax authority about this in writing. at the place of its registration, indicating in the notification the amount of income from which tax was not withheld and the amount of tax not withheld.

After submitting such information, the organization’s responsibilities as a tax agent will end. The obligation to pay tax in this case will be transferred to the individual (,).

Elena Titova, expert of the Legal Consulting Service GARANT, member of the Chamber of Tax Consultants

On October 14, 2015, Russia approved a reporting form: calculation of personal income tax according to form 6NDFL, which was calculated and withheld from individuals in the reporting period. A declaration in the approved form is required to be completed and submitted to the Federal Tax Service for all tax agents (companies, organizations, enterprises and individual entrepreneurs).

Report on form 6-NDFL: submission regulations, structure

The report on Form 6NDFL is submitted to the tax office quarterly. The deadline for submission is the last day of the month following the reporting month. If this date falls on a holiday, Saturday or Sunday, then the acceptable date for submitting the report is the next working day after the weekend or holiday.

In 2017, the calculation of the report must be submitted to the tax authority no later than:

• April 3, 2017 (annual calculation for 2016),
• May 2, 2017 (quarterly report for three months of 2017),
• thirty-first July 2017 (semi-annual report for 2017),
• October thirty-first, 2017 (report for nine months of 2017).

The report for 2017 should be submitted no later than April 2, 2018.

Violation of deadlines for submitting reports leads to sanctions from the tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay was only one day.

Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by tax officials, you will have to pay a fine of five hundred rubles.

This report provides information not on a specific individual, but in general on accrued and transferred income tax for all individuals who received income in the organization.

• Petrova N.I. - within 10 months from the beginning of the year for 1 child 1,400 rubles x 10 months = 14,000 rubles
• Morozov E.N. - within 3 months from the beginning of the year for three children - ((1400 x 2) + 3000) x 3 months. = 17,400 rub.
• During 2016, one employee was provided with a standard deduction as a disabled person: A.V. Sidorov. - for 12 months from the beginning of the year, the deduction amounted to 500 x 12 months. = 6000 rubles.

In order to easily fill out section 2 of calculation 6 personal income tax for the fourth quarter. 2016, we will use the following auxiliary table. It reflects the amounts of payments, tax deductions, accrued and paid taxes in the 4th quarter.

date issuance income	date actual get (accruals) income	date hold Personal income tax	Date re number Personal income tax	Afterbirth due date listed Personal income tax	View received remuneration (income) in rubles	Sum income in rubles	Sum tax deductions in rubles	Held Personal income tax in rubles
11.10.16	30.09.16	11.10.16	11.10.16	12.10.16	Salary for September (graduate	300000	1900	((300000+150000) 58253, where 150000 advance payment has already been paid for 1st half of September
20.10.16	31.10.16	11.11.16	11.11.16	12.11.16		150000
20.10.16	20.10.16	20.10.16	31.10.16	31.10.16	unemployed	24451,23
25.10.16	25.10.16	25.10.16	25.10.16	31.10.16	Reward under contract it turns out services	40000
11.11.16	31.10.16	11.11.16	11.11.16	14.11.16	Salary second floor	317000	1900	((317000+150000)
11.11.16	11.11.16	11.11.16	30.11.16	30.11.16	Vacation pay	37428,16
20.11.16	30.11.16	09.12.16	09.12.16	12.12.16	Salary pay for the first half	150000
	30.11.16	09.12.16	09.12.16	12.12.16	Salary for the second half	320000	500	((320000+150000)
20.12.16	30.12.16	11.01.17	11.01.17	12.01.17	Salary for the first floors December	150000
26.12.16	26.12.16	26.12.16	26.12.16	27.12.16	Dividends	5000
27.12.16	27.12.16	27.12.16	27.12.16	28.12.16	Gifts in monetary form	35000		910((35000-28000)
					TOTAL	1528879,39		194560

The table shows New Year gifts given to seven employees.

In 2016, these employees did not receive financial assistance or other gifts.

An example of filling out the second section of 6NDFL

Based on the information indicated in the table above, we will consider how to fill out section 2 6 of personal income tax:

First block:

• p. 100 - 09/30/2016 p. 130 - 300000;
• pp. 110 - 10/11/2016 pp. 140 - 58253;
• pp. 120 - 10/12/2016.

Second block:

• p. 100 - 10/20/2016 p. 130 - 24451.23;
• pp. 110 - 10/20/2016 pp. 140 - 3183;
• pp. 120 - 10/31/2016.

Third block:

• pp. 120 - 10/31/2016.

Fourth block:

• p. 100 - 10/25/2016 p. 130 - 40000;
• pp. 110 - 10.25.2016 pp. 140 - 5200;
• pp. 120 - 10/31/2016.

Fifth block:

• p. 100 - 10/31/2016 p. 130 - 317000;
• pp. 110 - 11.11.2016 pp. 140 - 60463;
• pp. 120 - 11/14/2016.

Sixth block:

• p. 100 - 11.11.2016 p. 130 - 37428.16;
• pp. 110 - 11.11.2016 pp. 140 - 4866;
• pp. 120 - 30.11.2016.

Seventh block:

• p. 100 - November 30, 2016 p. 130 - 32000;
• pp. 110 - 12/09/2016 pp. 140 - 6103;
• pp. 120 - 12/12/2016.

Eighth block:

• pp. 100 - 12/26/2016 pp. 130 - 5000;
• pp. 110 - 12/26/2016 pp. 140 - 650;
• pp. 120 - 12/27/2016.

Ninth block:

• p. 100 - 12/27/2016 p. 130 - 35000;
• pp. 110 - 12/27/2016 pp. 140 - 910;
• pp. 120 - 12/28/2016.

2 section 6 personal income tax: form, example of filling out a zero report

The 6NDFL report is required to be provided by tax agents: enterprises (organizations) and individual entrepreneurs paying remuneration for labor to individuals. If during the calendar year the individual entrepreneur or enterprise did not accrue or pay income to employees and did not conduct financial activities, then the zero calculation of form 6NDFL does not need to be submitted to the Federal Tax Service.

But if an organization or individual entrepreneur provides a zero calculation, then the Federal Tax Service is obliged to accept it.

Inspectors of the Federal Tax Service do not know that the organization or individual entrepreneur did not conduct financial activities in the reporting period and were not tax agents, and are expecting a calculation in form 6NDFL. If the report is not submitted within two weeks after the final submission deadline, the Federal Tax Service has the right to block the bank account and impose penalties on the individual entrepreneur or organization that did not submit the report.

To avoid troubles with the Federal Tax Service, the accountant has the right to provide a 6NDFL declaration (with empty values) or write an information letter to the Federal Tax Service.

A sample of a report prepared for submission with zero indicators is given below.

A sample letter to the Federal Tax Service regarding a zero report can be seen below.

Filling out 6 personal income tax: algorithm of actions

To facilitate the work of filling out the second section of the 6NDFL calculation, you must:

1. Select all payment orders for personal income tax payments in the reporting quarter.
2. Select all payment orders for transferring income to employees and cash orders for issuing income from the cash register, arrange them in chronological order.
3. Create an auxiliary table following the example described above
4. Fill out information for each type of income in the table according to the information given in the section: “How to fill out 6NDFL: lines 100-120.”
5. From the completed auxiliary table, take information for section 2 of calculation 6 of personal income tax.

Attention:

• Line 110 indicates the day on which the employee’s income was actually paid (even if the salary or other income was paid later than the date established by the Tax Code).
• Personal income tax is not withheld when paying an advance.
• Line 120 indicates the deadline for transferring tax to the budget by type of income, and not the actual date of transfer of income tax (even if the tax is transferred later than the date established by the Tax Code).
• In line 140 the amount of calculated income tax on the income paid is entered (if the income tax is not transferred in full or is not transferred at all, then the tax that should have been transferred is still entered).

Second section 6 personal income tax. Situation: impossible to withhold tax

How to fill out section 2 of section 6 of personal income tax when it is not possible to withhold income tax from an employee?

An individual received income in kind (for example, a gift), but in the future he has no cash payments.

The employer does not have the opportunity to withhold and transfer to the budget income tax on income issued in kind.

How to fill out section 2 of section 6 of personal income tax in this situation is indicated below:

• line 100 - day of issue of income in kind;
• p.110 - 0;
• p.120 - 0;
• line 130 - income in kind (amount);
• p.140 - 0.

The amount of unwithheld income is indicated in section one of the declaration on page 080.

Conclusion

Declaration 6 of personal income tax - a new report for accountants. When filling it out, a large number of questions arise; not all the nuances are considered and reflected in the recommendations given by the tax authorities. Explanations and clarifications on controversial issues are regularly given in official letters of the Federal Tax Service of the Russian Federation. In 2017, there are no changes to the reporting form and the rules for filling it out. This article describes how to fill out section 2 of section 6 of personal income tax in the most common situations; the given algorithm for compiling the second section of the calculation is successfully used in practice.

Good luck in submitting your reports!

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 there are no economic activities being 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 by 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 – the number of individuals to whom profit was accrued for the year. If an employee was fired and rehired during the year, he is counted as one;
• 70 – withheld 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 financial assistance is provided 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 the full 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 the 6th personal income tax report on paper. If there are more employees, submission is only in electronic form (Tax Code 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, a 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 are reflected in the second part of the report, in the period of their 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.