In this consultation, we analyze how long it takes for 6-personal income tax for the 4th quarter of 2017 to be submitted to tax office. And what are the features of this report.
For the 4th quarter = annual form
Let's agree right away: when accountants talk about the delivery of 6-personal income tax for the 4th quarter of 2017, they mean precisely annual form this calculation is for the entire year 2017. But they hand it over, of course, already according to the results and taking into account the last quarter of 2017.
When to submit: Deadline
Based on paragraph 2 of article 230 tax code RF, to which there have been no changes since 2018, it is necessary to fill out 6-personal income tax for the 4th quarter of 2017 and submit this form with indicators for the whole of 2017 no later than April 01, 2018.
For the benefit of payers and tax agents, the following rule applies: if, according to the Tax Code of the Russian Federation, the last day of the deadline for submitting 6-NDFL for the 4th quarter of 2017 falls on a weekend or an official non-working holiday, then the 6-NDFL form for the 4th quarter of 2017 must be submitted to the Federal Tax Service maximum on the next next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
According to the calendar, April 01, 2018 is Sunday, a day off. This means that the deadline for 6-personal income tax for the 4th quarter of 2017 is automatically shifted to April 02, 2018 - Monday:
Thus, for an objective reason, tax agents for personal income tax in 2018 have one additional day in reserve to prepare the completed 6-personal income tax form for the 4th quarter of 2017.
Please note that violation of the deadline for submitting 6-personal income tax for the 4th quarter of 2017 threatens not only with a fine under clause 1.2 of Art. 126 of the Tax Code of the Russian Federation, but also by freezing bank accounts, as well as electronic transfers (clause 6, article 6.1, clause 3.2, article 76 of the Tax Code of the Russian Federation). It is also possible that a slow-moving accountant / other specialist of the company responsible for the form 6-NDFL will be fined administratively (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Any other rules regarding the deadline for submitting 6-personal income tax for the 4th quarter of 2017 tax law does not contain.
Therefore, many are naturally interested in whether the new form 6-NDFL is valid for the 4th quarter of 2017.
The Federal Tax Service has updated the barcodes on the calculation sheets, and separate fields have also appeared for assignees who submit 6-personal income tax (including clarifying) for a reorganized company. For this reason, at the top title page you need to provide the TIN and KPP of the successor organization. The latter should also appear in the main field - "Tax agent".
The mentioned order of the Federal Tax Service is valid from March 25, 2018. Therefore, before this date, you can safely fill out 6-personal income tax for the 4th quarter of 2017 in the previous form. That's an order tax service RF dated October 14, 2015 No. ММВ-7-11/450. By the way, since the approval of this form (November 16, 2015), there have been no changes to it until 2017 inclusive
Form 6-NDFL is a report compiled according to generalized figures reflecting the process of calculating the tax withheld and its further fate (payment, impossibility of withholding, refund).
This report is generated and submitted on a quarterly basis. It consists of 2 main sections. In the first, the above information is given on an accrual basis for the entire period from the beginning of the year, and in the second, in detail, according to the terms that turned out to be mandatory for compliance with the rules for determining them. In relation to the last of the quarters of the period, the amounts of personal income tax payable are signed.
That is, during the year, according to the form in question, 4 reports are created, including data for the 1st quarter, half a year, 9 months and a year in section 1. And each of them contains data related to the last of the quarters of the period, in section 2.
The nuances that need to be taken into account when preparing the report in question, look in the publication "Report on the form 6-NDFL for the year - an example of filling out" .
Deadlines for filing 6-personal income tax
The deadlines established for the submission of the reporting in question are divided into 2 types (clause 2 of article 230 of the Tax Code of the Russian Federation):
- For the first 3 reports generated during the year, they expire on the last days of the months immediately following each reporting period.
- For annual report deadline delivery is combined with the date indicated as the deadline for submitting other reports for the same tax (compiled in the form of personal certificates for each employee). The Tax Code of the Russian Federation defines this date as April 1 of the year following the reporting period.
That is, the deadline for submitting 6-NDFL for the 4th quarter (or rather, for the year) differs from the deadlines for filing quarterly reports, but coincides with the deadline for submission of other reports created on the same data.
For information on the importance of the comparability of figures in reports submitted for the year, read the publication "Control ratios for checking the form 6-NDFL" .
The coincidence of the period specified in the Tax Code of the Russian Federation with a general day off leads to its shift to a later date (clause 7, article 6.1 of the Tax Code of the Russian Federation), which falls on a weekday. There are no such shifts in 2019.
Results
For the submission of the 6-NDFL report for the year, special deadlines are set that differ from the deadlines for submitting the same reporting, which is submitted quarterly. They fall on the same date that is indicated as the limit for sending personal reporting to the IFTS for the same tax, that is, on April 1 of the year following the reporting period.
The calculation of 6-personal income tax is another type of reporting for all employers. It must be submitted by organizations and individual entrepreneurs with employees, starting from the 1st quarter of 2016.
Note: On January 26, 2018, an order was published on the website of the Federal Tax Service to amend the current form of calculation, in connection with which for 2017 6-personal income tax is surrendered according to new form. At the moment it is not published and will appear on the site in the near future, as well as a sample of its filling.
Sample filling 6-NDFL
You can see a sample of filling out the calculation of 6-NDFL on this page.
Where to take the calculation of 6-personal income tax
6-personal income tax must be submitted to the same IFTS to which personal income tax was transferred. The address and contact details of your tax office can be found using this service
Calculation form 6-NDFL
The calculation of 6-personal income tax can be transferred to the tax office in two ways:
- In paper form in person or by mail by registered mail. This method is suitable only for those employers whose average number of employees who received income in the tax period is less than 25 people.
- IN in electronic format on disks and flash drives or via the Internet through EDI operators or a service on the website of the tax service.
Deadlines for submitting Form 6-NDFL in 2018
Calculation of 6-personal income tax must be submitted quarterly. The deadline for submission is the last day of the first month of the next quarter.
Note: If the reporting day falls on a weekend or holiday, the deadline for delivery is postponed to the next business day.
Penalties for failure to submit Form 6-NDFL
The penalty for late submission of the 6-personal income tax calculation is 1000 rubles for each month of delay. Besides tax inspectors they have a right block a checking account organization (IE) in case of delay in submitting the report for more than 10 days.
The penalty for filing a report containing false information is 500 rubles for each document.
The procedure for filling out the form 6-NDFL
You can download the official instructions for filling out the 6-NDFL calculation at this link.
General requirements
The following are the main requirements that must be observed when filling out the calculation of 6-NDFL:
- The calculation is filled out on the basis of the data contained in the registers tax accounting(accrued and paid income, provided tax deductions, calculated and withheld personal income tax).
- Form 6-NDFL is compiled on an accrual basis (first quarter, six months, 9 months and a calendar year).
- If all the required indicators cannot be fit on one page, then the required number of pages is filled. The final data in this case is reflected on the last page.
- All pages, starting from the title page, must be numbered ("001", "002", etc.).
- When filling out the calculation of 6-NDFL, it is prohibited:
- correcting errors with a corrective tool;
- two-sided printing of sheets;
- bonding sheets, leading to damage to the paper media.
- When filling out the 6-NDFL form, you must use black, purple or blue ink.
- When filling out the calculation on a computer, the characters are printed in Courier New font with a height of 16-18 points.
- Each indicator in the calculation form corresponds to one field, consisting of a certain number of familiarity spaces. Only one indicator is indicated in each field (the exception is indicators whose value is a date or a decimal fraction).
- To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by the sign "." ("dot").
- For decimals, two fields are used, separated by a dot. The first field corresponds to the integer part of the decimal fraction, the second to the fractional part of the decimal fraction.
- In the calculation, details and total indicators are required to be filled in. If there is no value for total indicators, zero (“0”) is indicated.
- Text and numeric fields are filled from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator.
- If the indication of any indicator does not require the completion of all familiarity, then a dash must be put in the unfilled cells.
- Fractional numbers are filled in the same way as the rules for filling integers. If there are more familiar spaces to indicate the fractional part than numbers, then dashes are placed in the free cells (for example, “123456——.50”).
- Personal income tax amounts are calculated and indicated in full rubles according to the rounding rules (less than 50 kopecks are discarded, and 50 kopecks or more are rounded up to a full ruble).
- The calculation of 6-NDFL is filled out separately for each OKTMO.
- On each page of the 6-NDFL form, in the appropriate field, you must sign and sign the calculation.
Title page
Field "INN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).
Field "Checkpoint". IP checkpoint field is not filled. Organizations indicate the checkpoint that was received at the IFTS at the location (separate subdivisions indicate the checkpoint at their location).
Field "Adjustment number". It is put: “000” (if the calculation is submitted for the first time for the tax period (quarter), “001” (if this is the first correction), “002” (if the second), etc.
Field "Submission period (code)". The code of the period for which the calculation is submitted is indicated ( see Appendix 1).
Field "Tax period (year)". The year is indicated tax period, for which the calculation is submitted (for example, 2016).
Field "Represented in tax authority(code)". The code of the tax authority to which the calculation of 6-NDFL is submitted is indicated. You can find out your IFTS code using.
Field "At the location (accounting) (code)". The code of the place where the calculation is submitted to the tax authority is indicated ( see Appendix 2).
Field "tax agent". For individual entrepreneurs you must fill in your last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.
Field "OKTMO code". Organizations indicate the OKTMO code at the location (location separate subdivision). Individual entrepreneurs indicate the OKTMO code at the place of residence.
Field "Number contact phone» . Specified telephone code the city and the phone number where you can be contacted by the tax inspectorate (for example, "+74950001122").
Field "On the Pages". This field indicates the number of pages that make up the calculation of 6-personal income tax (for example, "002").
Field "with the attachment of supporting documents or their copies". Here the number of sheets is put for the documents that are attached to the calculation of 6-personal income tax (for example, a power of attorney of a representative). If there are no such documents, then put dashes.
Block "Power of attorney and completeness of the information specified in this calculation, I confirm".
In the first field, you must specify: "1" (if the calculation is confirmed by the individual entrepreneur or the head of the organization), "2" (if the representative of the tax agent).
In other fields of this block:
- If the calculation is submitted by the individual entrepreneur, then he only needs to sign and date the calculation was signed.
- If the organization submits the calculation, then it is necessary to indicate the full name of the head line by line in the field “last name, first name, patronymic in full”. After that, the head needs to sign and date the signing of the calculation.
- If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full”. After that, the representative must sign, sign the date and indicate the name of the document confirming his authority.
- If the calculation is submitted by a representative (legal entity), then in the field “last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After that, this individual must sign, sign the date and indicate a document confirming his authority. The organization, in turn, fills in its name in the "name of organization" field.
Section 1. Summary indicators
Section 1 indicates the generalized amounts of personal income tax for all employees on an accrual basis from the beginning of the tax period for the corresponding tax rate.
If income during the tax period was paid according to different rates, then Section 1 must be completed separately for each tax rate (with the exception of lines 060-090).
Accordingly, if all the indicators of the lines of Section 1 cannot be fit on one page, then the required number of pages is filled. The totals for all rates (lines 060-090) are filled in on the first page.
Section 1 states:
Line 010 - the tax rate at which personal income tax was calculated.
Line 020 - the generalized amount of accrued income for all employees on an accrual basis from the beginning of the tax period.
Line 025 - the generalized amount of accrued dividends for all employees on an accrual basis from the beginning of the tax period.
Line 030 - the generalized amount of the provided tax deductions reducing taxable income, on an accrual basis from the beginning of the tax period.
Line 040 - the generalized amount of the calculated personal income tax for all employees on an accrual basis from the beginning of the tax period.
Line 045 - the generalized amount of the calculated tax on income in the form of dividends on an accrual basis from the beginning of the tax period.
Line 050 - the generalized amount of fixed advance payments for all employees, accepted as a reduction in the amount of calculated tax from the beginning of the tax period.
Line 060 - the total number of employees who received taxable income in the tax period. In case of dismissal and hiring of the same employee during the same tax period, the number of employees is not adjusted.
Line 070 - total amount tax withheld on an accrual basis from the beginning of the tax period.
Line 080 - the total amount of tax not withheld by the tax agent, on an accrual basis from the beginning of the tax period.
Line 090 - the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Tax Code of the Russian Federation, on an accrual basis from the beginning of the tax period.
Section 2. Dates and amounts of actually received income and personal income tax withheld
Section 2 specifies the dates when employees actually receive income and tax withholding, the dates for transferring tax and the amounts of income actually received and tax withheld summarized for all employees.
Section 2 states:
Line 100 - the date of actual receipt of income reflected in line 130.
Line 110 - the date of withholding tax from the amount of actually received income, reflected in line 130.
Line 120 - the date no later than which the tax amount must be transferred.
Line 130 - the generalized amount of income actually received (without deducting the amount of tax withheld) on the date indicated in line 100.
Line 140 - the summarized amount of tax withheld on the date indicated in line 110.
If with regard to various kinds incomes that have the same date of their actual receipt, there are different periods for transferring tax, then lines 100-140 are filled in for each period for transferring tax separately.
Annex 1. Codes of the provision periods
Note: liquidated (reorganized) organizations fill in the code corresponding to the period of time from the beginning of the year in which the liquidation (reorganization) took place until the day the liquidation (reorganization) is completed.
Annex 2. Codes of places for submitting the calculation 6-NDFL
Zero calculation in the form 6-NDFL
Submit a 6-NDFL report with zero indicators no need.
The position of representatives of the Federal Tax Service on this issue is quite simple: if there were no payments during the tax period and personal income tax was not withheld, it is not necessary to submit form 6-personal income tax.
It is not required to submit 6-personal income tax in cases where there are no employees in principle, as well as when an individual entrepreneur or organization has just registered and has not yet begun to work.
Note: for your insurance, you can (but are not required to) write an explanation in the IFTS in any form on what basis (lack of payments, activities, employees) you did not file a 6-personal income tax report.
The due date for 6-personal income tax for the 4th quarter of 2017 is postponed due to the weekend. Therefore, there will be an additional day for the preparation of the report. If you do not meet, the company will be fined.
What are the deadlines for submitting 6-personal income tax for the 4th quarter of 2017
Calculations 6-NDFL hand over:
- according to the results of reporting periods (quarter, half year and 9 months) - no later than last day the month following the reporting period;
- according to the results of the billing period (year) - no later than April 1 of the next year.
This is stated in paragraph 2 of Article 230 of the Tax Code of the Russian Federation.
If the deadline falls on a weekend, it is postponed to the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation). This is how it is in our situation. Since the deadline for submitting 6-personal income tax for the 4th quarter of 2017 fell on Sunday, April 1, 2018, you can report on April 2, 2018, on Monday.
Look in the table for the 4th quarter of 2017 and others reporting periods. Please note: the last day for paper and electronic payments is the same.
no later than it is necessary to hand over 6-personal income tax for 2017
Deadline for 6-personal income tax for 2017 (table)
6-NDFL 2017: penalties for mistakes and violation of the deadline
Liability threatens if:
- did not report to fixed time change;
- indicated .
Did not submit 6-personal income tax for the 4th quarter of 2017 on time
The fine for the tax agent is 1000 rubles. for each full or incomplete month from the day following the last date (clause 1.2 of article 126 of the Tax Code of the Russian Federation). The day when they reported is no longer counted. The method of reporting for delay does not play a role. For example, the delay will be 1 month and 5 days. Tax authorities will charge a fine of 2000 rubles. (2 months x 1000 rubles).
Tax inspectors will impose a fine within 10 working days from the date when they revealed the violation of the deadline. Wait until the end desk audit they are not required.
If you do not submit the settlement within 10 days from the due date, the IFTS decides to suspend operations on bank accounts and transfers electronic money(clause 3.2 of article 76 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated August 9, 2016 No. GD-4-11 / 14515).
- How to complete and submit reports
Provided incorrect information
Let's say you didn't violate the deadlines for submitting 6 personal income tax for the 4th quarter of 2017. But errors crept into the calculation. Penalty for each report with false information - 500 rubles. But if you find an error and submit updated reports before tax inspectors notice it, there will be no sanctions (Article 126.1 of the Tax Code of the Russian Federation).
At first, the inspectors stated that they could present a fine due to any error in the form: inaccuracy in income and deduction codes, sum indicators (letter of the Federal Tax Service of Russia dated August 9, 2016 No. GD-4-11 / 14515) . But then they changed their minds and decided that they would not fine if the tax agent:
- did not lower the tax;
- did not create adverse effects for the budget
- did not violate the law individuals.
For what errors in 6-personal income tax the company can be fined (table).
|
Situation |
Why is it dangerous |
How to |
|---|---|---|
|
The company recorded non-taxable income in line 020. For example, maternity allowance |
The tax authorities will decide that the company did not calculate and withhold tax on all taxable income |
Do not include tax-free payments from Article 217 of the Tax Code of the Russian Federation in the calculation. This rule applies to both sections. |
|
The company entered the tax value incorrectly, but transferred the correct amount. For example, instead of 8000 rubles. tax in line 140 mistakenly wrote 80,000 rubles. The tax was transferred correctly - 8000 rubles. |
The tax authorities will decide that the company has not transferred all the calculated tax to the budget |
The amount of tax payable on line 140 and the amount of personal income tax from the payment must be the same |
|
The company incorrectly indicated the deadline for transferring the tax, although the payment was sent on time. For example, line 120 indicated the deadline for paying tax on vacation pay - the next day after their issuance. And the tax was paid on the last day of the month |
The tax authorities will decide that the company paid the tax late |
The deadline for paying tax on vacation pay is the last day of the month in which they were issued. This date must be given in line 120 of the calculation |
Not only the organization, but also responsible employees (for example, a manager) can be held accountable. Official threatens administrative penalty from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
When to clarify 6-NDFL after the deadline
There are cases where it is not possible without clarification after the deadline for submitting 6 personal income tax for the 4th quarter of 2017 has ended. For example, they recalculated and reduced the employee's income and tax from him. Or put the wrong ones.
We have compiled a table with errors that need to be corrected. In it you will also find a rationale for why the clarification will save you from fines.
Due to what errors will it be necessary to clarify 6-personal income tax
|
Situation |
Fix or not |
Explanations of the Federal Tax Service on the topic |
|---|---|---|
|
Submit a clarification to avoid a fine of 500 rubles. for false information (clause 1, article 126.1 of the Tax Code of the Russian Federation). In the update for 2017, reflect the payment and personal income tax in lines 100-140 and 070. Check that the payment and tax also fall into lines 020 and 040 of section 1 |
||
|
The salary for October was issued in November. Line 100 of section 2 reflected the day of actual payment, and not the date of income |
It is safer to submit a clarification so that the tax authorities are not fined for inaccurate information. In line 100, enter the date when the income was recognized (Article 223 of the Tax Code of the Russian Federation). For a salary, this is the last day of the month for which it was accrued |
|
|
In line 120 of section 2 they wrote the date when the tax was paid |
It is safer to hand over the clarification in order to avoid a fine for inaccurate information. In line 120, put the deadline payment of personal income tax according to the code (clause 6 of article 226 of the Tax Code of the Russian Federation) |
|
|
In line 130 of section 2, the salary was minus personal income tax or deduction |
It is safer to submit a clarification so that the tax authorities are not fined for inaccurate information. In line 130, reflect all accrued income in full |
|
|
Line 140 showed personal income tax, taking into account the deduction |
It is safer to hand over the clarification in order to avoid a fine for inaccurate information. On line 140 write the entire the amount of personal income tax, without deduction |
|
|
Passed 6-personal income tax for 2017, after which they found an error in the calculation for 9 months in section 1 - understated tax |
Submit an update for 2017 and 9 months, since section 1 is filled in on an accrual basis from the beginning of the year |
|
|
In November, they recalculated and transferred the balance of salary for September |
Submit a 9 month notice. Increase line 020 by an additional payment, and line 040 - by personal income tax from this amount. If the payment was not shown for 2017, check this calculation as well. Include income and tax on lines 070, 100-140 |
Also read:
Not for all errors, tax agents have to redo the calculations. In the table below there are situations in which you do not have to specify 6-personal income tax for the 4th quarter of 2017.
When it is not necessary to submit a clarification on 6-personal income tax
|
Situation |
Fix or not |
Explanations of the Federal Tax Service on the topic |
|---|---|---|
|
Lines 070 and 100-140 of the calculation for 2017 included the salary for December, which was issued in January, and the tax from it |
The Federal Tax Service allows you to do without clarification. The main thing is not to duplicate later this payment and the tax from it in lines 070 and 100-140 of the calculation for the 1st quarter of 2018 |
|
|
In line 080, personal income tax was shown from the salary for September, which was issued in October |
The Federal Tax Service believes that clarification is not needed, although 080 is only for tax, which cannot be withheld during the year. The amount from line 080 can be transferred to line 070 when you complete the calculation year |
|
|
Section 2 included salary for December, the tax deadline for which falls in January |
According to the Federal Tax Service, you can do without clarification. Just do not show this payment in section 2 in the calculation for the 1st quarter of 2018 |
|
|
Reflected in income and deductions a cash prize or financial assistance cheaper than 4,000 rubles. |
You may not submit an update. The company itself decides whether to reflect such a payment in the calculation or not. The Federal Tax Service believes that the payment can not be shown |
|
|
Reported for 2017, and the employee brought last year's notice for property deduction |
How to submit explanations for the calculation of 6-personal income tax in time
Submit explanations to the 6-personal income tax inspection within five working days. Consider the deadline for submitting explanations from the day following the one when you received a message from the inspectors about the identified inaccuracies (clause 3 of article 88 of the Tax Code of the Russian Federation).
Send a written response to:
- on paper - in person or by mail;
- electronically through a special operator.
Inspectors do not always request written explanations from the organization. There are cases when they want to hear arguments in defense from the accountant or the head of the organization personally. For example, on the "salary" commission. Representatives of the company will be called to the tax office if the inspectors see on 6-personal income tax that employees have small payments. The inspectors will living wage and industry average wages. The Ministry of Finance of Russia warned about this in a letter dated April 13, 2016 No. 03-01-11 / 21064.
How to fill out section 2 of the calculation of 6-personal income tax for the 4th quarter of 2017 without errors
In the table, we have collected all the information that will help you fill out section 2 correctly.
|
Situation |
How to fill out 6-personal income tax line by line |
|
Salary and bonuses |
|
|
Paid last month's salary Advance paid on the last day of the month |
|
|
Paid annual (semi-annual, quarterly) production bonus |
|
| Paid monthly production bonus |
|
| Paid a non-production bonus in the middle of the month |
|
|
Paid income under a civil law contract |
|
|
Vacation and sick leave |
|
|
Paid vacation or sick pay |
|
|
Additional accrued vacation pay due to recalculation of average earnings |
Reflect the additionally accrued vacation pay in section 2 of the form as a separate payment |
|
Employee leaves immediately after vacation |
|
|
The employee received an advance and went on vacation without pay |
In section 2, do not reflect the operation. This will need to be done in the calculation for the period when the tax will be withheld. |
|
Retirement payouts |
|
|
Paid compensation for unused vacation |
|
|
paid out severance pay And average earnings for the period of employment |
Payout not exceeded Do not report the payment amount. Payout limit exceeded In the form, show only the excess amount:
|
|
Other situations |
|
|
Deductions greater than accrued income, tax base is zero |
|
|
Paid income in natural form. The person did not receive other income from the tax agent |
|
|
Fixed advance payments of a foreigner who works under a patent, more than accrued income. The tax base zero |
|
|
Paid remuneration to members of the board of directors |
|
|
Tax-free payments |
|
|
Payments that are not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation), for example, benefits for caring for a child up to 1.5 years |
|
Tax agents are required to submit to the IFTS Calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL). The Calculation Form, the Procedure for its completion and submission are approved by the Order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/450@. What is the deadline for submitting this report in 2019?
When to hand over 6-personal income tax
Tax agents draw up the 6-NDFL form on a quarterly cumulative basis: for the 1st quarter, half a year, 9 months and a year. For the first three reporting periods, the report is submitted to the tax office no later than the last day of the month following the corresponding reporting period. And the deadline for submitting the annual report has been extended by another 2 months: it is necessary to submit the 6-NDFL form at the end of the year no later than April 1 of the year following the reporting one (paragraph 3, clause 2, article 230 of the Tax Code of the Russian Federation).
At the same time, it is important to take into account that if the last day for submitting the Calculation falls on a weekend or non-working holiday, then it will be possible to submit the report without consequences on the next business day (clause 7, article 6.1 of the Labor Code of the Russian Federation).
Deadline for submission of 6-personal income tax in 2019
Taking into account the above requirements and taking into account data on weekends and non-working holidays in 2019, the deadlines for submitting Form 6-NDFL in 2019 are as follows:
For 2019, the calculation must be submitted no later than 04/01/2020.
In order not to be mistaken, until what date do you need to submit the Calculation of 6-NDFL and other forms of accounting and tax reporting, you can use