6-NDFL: terms of submission, sample filling

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

Reporting 6-personal income tax - a new document for employers. It must be presented to the regulatory authorities from the 1st quarter of 2016. This document is compiled not for each employee individually, but for the entire enterprise as a whole. Let's consider further how to fill out 6-personal income tax.

General information

First of all, you need to know where 6-personal income tax is presented. The form of the document, drawn up in accordance with all the rules, is sent to the same control body to which the tax is transferred. There are two ways to submit a document: in paper or electronic form. The first option is suitable for those employers whose average number of employees is less than 25 people. Form 6-NDFL can be presented in person or sent by mail. In electronic form, the document is sent through the official website of the Federal Tax Service.

6-NDFL: submission deadlines

Document submitted quarterly. It must be sent no later than the last day of the 1st month of the next quarter. The legislation provides for liability for those who do not present 6-personal income tax on time. Timinggrants may shift. In particular, this happens if the last date falls on a holiday or weekend. In this case, for entities that have issued 6-NDFL, the deadlines for submission are postponed to the next business day. The following calendar dates are established by the norms:

• 1st quarter 2016 - 3/5/2016
• Half - 1.08.2016
• 9 months - 2016-31-10
• For 2016 - 1.04.2017

6-personal income tax: sample

When drawing up a document, a number of general requirements must be observed. If we take any correctly composed example of 6-personal income tax, it can be noted that:

1. The document is drawn up in accordance with the data present in the accounting registers. In particular, we are talking about accrued and paid income, deductions, calculated and withheld tax.
2. Filling out 6-personal income tax is carried out on an accrual basis. First, the 1st quarter, then half a year, then 9 months and a calendar year.



3. If all indicators do not fit on the page, the required number of sheets is drawn up. The final information should be reflected on the last of them.
4. All pages are numbered (001, 002 and so on) starting from the title page.
5. Filling out 6-personal income tax must be carried out without errors and blots. It is not allowed to correct what is written, including with the use of corrective means. Also, sheet stapling, duplex printing is not allowed.
6. Since you can fill out 6-personal income tax by hand or on a computer, you need to know some rules. In particular, in the first caseBlue, purple or black ink is used. When designed on a computer, characters are printed 16-18 points high, in Courier New font.

Field design rules

In some cases, it may be difficult to enter information in f. 6-personal income tax. A sample document contains fields consisting of a certain number of familiarity. Only 1 indicator should be indicated in each of them. The exception is date information or values expressed in decimal fractions. The writing of calendar numbers is carried out using three fields. The first two contain 2 familiarity - for the day and month, the last - 4 - for the year. The decimal fraction fits into 2 fields separated by a dot. Total indicators and details must be present in the f. 6-personal income tax. The form is drawn up separately for each OKTMO. Tax amounts are calculated and indicated in rubles. In this case, rounding rules are used. Each page is dated and signed by the responsible person.

Fields

1. "TIN" - the numbers are indicated in accordance with the certificate of registration with the Federal Tax Service.
2. "KPP" - filled in only by legal entities.
3. "Adjustment number". "000" is entered in this field if the 6-personal income tax is returned for the first time, "001" - for the first correction, "002" - for the second, and so on.
4. "Period". This field indicates the code that corresponds to the time of delivery.
5. "Tax year" (for example,2016).
6. "Submitted to the authority" - this field indicates the code of the Federal Tax Service to which the document is sent.
7. "According to the place of registration/location". This field contains the code for the place where 6-NDFL is provided.
8. "Tax agent". In this field, an individual entrepreneur enters the last name, first name, patronymic line by line. The legal entity indicates the full name according to the constituent documentation.
9. "OKTMO code". Organizations need to indicate it at the location of their location or the location of a separate division. Entrepreneurs write the code at the address of residence. Individual entrepreneurs using PSN or UTII must indicate the numbers corresponding to the MO in which they are registered in the status of payers.
10. "Contact phone number" - here, respectively, the number by which the Federal Tax Service can contact the agent is indicated.
11. "With documents/copies attached". In this field, you must enter the number of pages of papers that confirm the specified information. If there are none, then dashes are put.

In what cases is it not necessary to present a document?

Form 6-NDFL is not issued if no payments were made to employees during the period and, accordingly, tax was not withheld from their income. Simply put, it makes no sense to put zeros in the strings. Declaration 6-NDFL is not submitted even when the company has no staff. There is no need to draw up a document only for opened (registered) organizations that have not yet begun their activities. An entrepreneur or legal entity may (but is not obliged) to notify the tax service in any form of the reasons for which f. 6-NDFL.

Responsibility

For entities that need to apply for 6-personal income tax, the timing of submission is of great importance. Failure to comply will result in a fine. At the same time, sanctions are imposed both on the entire enterprise and on the head. If the delay is not very large, then the pen alty is minimal. In this case, account blocking can be applied as a measure of influence. The rules provide for 2 types of pen alties. The first is assigned if the 6-NDFL report was not sent at the scheduled time or presented later. The second pen alty threatens the subject when errors are found in the document. Let's take a closer look at both cases.

Untimely presentation of document

Above, the deadlines for submitting f. 6-personal income tax. The appointment of a fine for late presentation of the document is carried out within 10 days from the date when it was received by the Federal Tax Service. In this case, the inspection may not wait for the completion of the desk audit. If the company is late for more than a month, the fine will be 1000 rubles. This size is considered the minimum. For each subsequent overdue month, regardless of whether it is full or not, another 1 thousand rubles will be added to the prescribed pen alty. This provision is established in Article 126 of the Tax Code (clause 1.2). The delay time will be calculated from the date when the organization submitted the report. The head of the company can be fined 300-500 rubles. This sanction is provided for in the Code of Administrative Offenses, inarticle 15.6. Tax inspectors have the right to impose this fine without going to court.

Account lock

In case of non-submission of the document within ten days from the date established by the norms, the Federal Tax Service has the right to freeze banking operations with the financial resources of the debtor. Such a measure is provided for in Article 76 of the Tax Code (clause 3.2). Clarifications on the application of account blocking are given in the letter of the Federal Tax Service of 2016-09-08

Controversial moment

Sometimes in practice situations arise when an organization registered at the end of a quarter and has not yet had time to pay anything to its employees. Accordingly, the 6-NDFL report was not presented to the inspection. Meanwhile, the Federal Tax Service, having not received the document in time, applies an account blocking to the subject. Many people have a logical question: is this measure legal in this case?

As mentioned above, article 76 of the Tax Code in clause 3.2 allows freezing of operations if f. 6-personal income tax. In the norm, there is no clause that the blocking is used only if there are settlements with the personnel. Meanwhile, it was also said above that the enterprise is not obliged to provide f. 6-personal income tax, if it does not have employees or did not pay anything to them in the corresponding period. However, the tax authorities themselves have repeatedly stated that they expect zero documents from the subjects. The fact is that the database does not determine the reason why the report was not presented. Accordingly, the blocking of the account is performed automatically. For defrosting, you will have to present a zero report. Over the next day(working) tax authorities issue a decision to lift the blocking. Such a period is provided for in paragraph 3.2 of the 76th article. Another day will be required to transfer the decision to the bank. Typically, the exchange of documentation is carried out via the Internet, respectively, the decision will come to the financial institution quickly enough. Within a day after receiving the decision, the bank removes the blocking. To avoid such problems in the future, experts recommend sending a notification about the absence of settlements with personnel and making a decision on this basis on the failure to submit 6-personal income tax.

Invalid information

A pen alty may be charged to the subject for any error or inaccuracy in the report. The amount of the pen alty is 500 rubles. for each page with false information. This sanction is provided for in Article 126.1 of the Tax Code. In this rule, there is no clear list of errors that fall into the category of "inaccurate information". In this regard, the relevant decisions are made directly by the inspectors.

Meanwhile, the inspectorate cannot fine all subjects thoughtlessly. As explained by the Ministry of Finance, inspectors should consider each case individually. This means that before issuing a fine, officials are required to assess the severity of the shortcoming/mistake. In addition, extenuating circumstances must be taken into account. In particular, the pen alty may not be imputed if, due to an error, the tax agent:

1. Did not underestimate the amount of the mandatory contribution.
2. Did not violate the interests of an individual.
3. Did no damagebudget.

These points are explained in the letter of the Federal Tax Service dated August 9, 2016. As in the case of late delivery of the document, it is allowed to hold liable not only the enterprise, but also its responsible employees (the head, in particular). Officials may be fined 300-500 rubles.

How to avoid sanctions?

In order not to get a fine, it is necessary to notice inaccuracies before the tax authorities and correct them. To do this, a revised declaration is drawn up. At the same time, experts recommend including correct information on all receipts for the entire period. An amended 6-NDFL declaration is also presented if some information is reflected in the first document or not presented in full. It is also advisable to draw it up if the inaccuracy led to an overestimation of the amount of the deduction. Otherwise, a fine (500 rubles) may be imposed. The TC requires that only information that was submitted with errors be included in the revised document. This provision is provided for in Article 81 (clause 6). However, the tax inspectorate believes that 6-personal income tax cannot be filled out in this way. The document must show generalized information without breaking it down by payers. If you provide information on one employee, then this can distort all the information.

Nuances

On the title page when submitting the updated document, "Correction number 001" should be put down (if this is the first correction). The registration rules do not provide for the presentation of an annulling or canceling calculation. This 6-personal income tax differs from the well-knowncertificate 2-NDFL (it must also be presented). If the mistake was revealed in the same quarter in which it was made, there is no need to present the revised document. Instead, inaccurate information is reversed before the end of the reporting period, and settlement is processed in the usual way.

Do I need to refine the calculation if the desk check is completed?

Consider a case. The company made a mistake when issuing 6-personal income tax for 6 months. In lines 110 and 120 of the second section, the same calendar numbers of withholding and tax deductions were indicated. It would be correct to set the due date for payment the next business day after the deduction. However, the payment was made on time. The question arose: is it necessary to clarify the information if the company was not late with the tax, and the desk audit was completed?

Specialists recommend sending the corrected calculation. During the inspection, authorized persons may decide that the company is paying tax late. In addition, for incorrectly specified dates, a fine of 500 rubles is threatened. as false information. They can count any errors and inaccuracies in the document. This provision was clarified in a letter from the Federal Tax Service dated August 9, 2016. Inaccuracies should be corrected, therefore, even if the desk audit is completed, and the inspectors did not report the identified shortcomings. Errors can be found during the on-site inspection. In this case, the organization will be held accountable. It is safer to immediately submit an updated f. 6-personal income tax. This will avoid pen alties.