Is it necessary to take a zero 6-personal income tax: features, requirements and reviews

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

In 2016, the tax authorities added a new form 6-NDFL to the list of mandatory reporting. The first time taxpayers turned it in was in April 2016.

Immediately, many people had a question: "In cases of suspension of activities or in the absence of facts of payment of wages or other similar income, is it necessary to submit zero 6-personal income tax?" It is worth considering in more detail.

Who can have a zero calculation of 6-personal income tax? Do I need to take it to the inspection?

The form is made and submitted by institutions, enterprises and entrepreneurs using hired labor.

They pay their employees a salary from which they withhold taxes, more precisely, they have become tax agents. The calculation shows the amount of funds paid to individuals, the amount of personal income tax, the timing of its collection and sending to the budget.

In situations where there was no hired labor, no wages were paid, the organization loses its functions as a tax agent. Accordingly, the obligation to submit a report also goes away. To numerous questions about zero 6-personal income tax, whether it is necessary to hand it over and why, the Federal Tax Serviceprepared letters from which it is clear that the submission of zero is not necessary.

But this principle will be true as long as some employee is not paid income subject to taxation in terms of the Tax Code. As soon as at least a ruble of income is paid in any of the months, then the question of whether it is necessary to hand over a zero 6-personal income tax should not even arise: the calculation is given unambiguously for the entire quarter. Since it is rented on an accrual basis, the obligation to prepare and submit reports will automatically pass to the next quarters until the end of the year.

Is it necessary to submit zero reporting 6-personal income tax, if the submission is not mandatory

Since the fiscals are not at all obliged to have information about the internal situation in any legal entity, they may well not know that for some reason you are not a tax agent. Accordingly, they will wait for the timely receipt of the necessary reports. If the form is not submitted within ten days (only working days are counted), then the tax authorities have all the powers to block the bank account in accordance with Article 76 of the Tax Code of the Russian Federation. A h alt in banking operations can be an annoying obstacle to making a profitable deal, so it is better to avoid such a development of events and not to wonder whether it is necessary to hand over zero 6-personal income tax.

Methods of action

1. Make a zero calculation. Turn it in.

2. Notify fiscal officials by letter that the organization or entrepreneur is nottax agents, indicating a justified reason. The tax office has no more questions. Is it necessary to submit a zero report 6-NDFL to the payer in this case? No.

Possible arguments:

• no employees;
• no payments to individuals;
• no activity.

When choosing an option, remember that if a decision is made to hand over zero, then it will have to be handed over every quarter. Paper can be written once.

If a misunderstanding did occur, and the account was blocked, then to solve the problem, you need to prepare a zero calculation or write a letter and submit it to the inspection. At the latest - the next business day, according to the norms of Art. 76 of the Tax Code of the Russian Federation, a decision should be made to cancel the blocking, and the next day it should be sent to the bank. With most organizations, the Federal Tax Service has established electronic document management, so the solution will be delivered promptly. The bank activates the account within 24 hours after receiving the decision of the inspection to unblock it.

How to make a calculation

Creating a zero report is very easy.

First you need to correctly fill in the title page, which contains certain fields that are subject to mandatory identification. They must be entered:

• sequential page number (naturally, this is 001);
• registration data of TIN and KPP (the entrepreneur does not have a KPP, therefore he does not indicate);
• correction number (since this is the primary version of the report, 000 is indicated, adjustments to zerocalculation, as a rule, is not done, so the numbers 001, 002, etc. are unlikely to be used);
• reporting period indicates the year (quarter) on the basis of which the calculation is made;
• the tax inspection code must be filled in, where 6-personal income tax is submitted (organizations hand it over at the place of registration, entrepreneurs - at the place of residence);
• The short name of the reporting person is mandatory (if there is no short name in the statutory documents, then the full name is indicated);
• one of the main details is the contact details of the responsible person who filled out the reporting, a phone number is required.

Important! In the column indicating the number of individuals who received income, you must not forget to put down 0 or a dash.

In the first and second sections of the zero, fields are filled in regarding the serial number of the page, information about the TIN of the enterprise or entrepreneur and the checkpoint of the enterprise. In all other cells, dashes or zeros are again put. The obligatory moment is to fill in the date at the bottom of the page, the signature of the filler.

Calculation completed correctly. The title page must be stamped.

Delivery dates

If the 6-personal income tax form is zero, is it necessary to submit it within the same time frame as simple reports? Yes. The deadlines for the delivery of nulls coincide with the deadlines for the delivery of ordinary calculations. They are submitted no later than the last day of the month following the reporting period. So, for six months, reporting was submitted before July 31, for 9 months - until October 31 inclusive.

How the zero is given up

The report is transmitted mostly via secure communication channels. If the number of employees is less than 25 people, they allow delivery on paper. The date of delivery is the one when the control systems form a positive protocol. In the case of a negative protocol, the report is returned for correction of errors and is not considered delivered.

Important! There may be errors in the zero report.

For a report sent through post offices, the date of delivery is the date recorded on the inventory of attachments.

Meaning and purpose

The main purpose of the form during its development was the task of monitoring the timeliness and completeness of the transfer of personal income tax by tax agents due to the fact that it contains information about the amounts of calculated and transferred tax. At the end of the financial year, when another report form regarding this tax, 2-NDFL, will be submitted, tax service specialists will check the relationship between these forms for compliance with control ratios. 6-NDFL did not completely replace 2-NDFL, but only supplemented it.

Opinions and reviews

6-NDFL has been provided for almost 2 years. Do I need to submit zero 6-personal income tax? Opinions on the ground about the need to submit a zero calculation, despite the available official explanations from the leadership of the Federal Tax Service, still differ. Ordinary employees of the tax authorities are not at all enthusiastic about the provision of zero reports, since their presence automatically obliges them to conduct a desk audit.verification of submitted forms. With constantly ongoing optimization processes at the lower level, this naturally increases the burden on employees, so the mere fact of receiving an information letter suits them much more. Others, on the contrary, suggest that the submission of approved reporting forms disciplines.

Representatives of accounting services, on the one hand, consider it more reliable to submit a zero report, on the other hand, they remember the pen alties for false reporting, which can be obtained for technical errors.