Completion of the annual declaration 6 personal income tax. Filling out an electronic form

For entrepreneurs and organizations that are employers since 2016, a new 6-NDFL report has been introduced, which does not replace, but supplements the 2-NDFL report. And unlike the latter, it is rented not once a year, but quarterly. At the same time, fines may be imposed for late provision of this information on employees.

As already mentioned, the declaration is submitted once a quarter, by the deadline - the last day of the month, the next 2nd in a row after the reporting quarter:

For the first quarter, the report must be submitted by April 30, as it is a holiday in 2016, the date is postponed to May 4.
For the second quarter - the last day is August 1.
Third quarter returns are due by October 31st.
Reporting for the 4th quarter is provided along with the form - no later than April 1, 2017, since this is a day off, the last day will be moved to April 3.

Important! Reporting can be provided on paper if the staff of the company or entrepreneur does not exceed 25 people. If the staff is more than 25 people, then the form is provided only in in electronic format.

Do I need to submit a zero report 6 personal income tax?

If an organization or an entrepreneur does not carry out its activities, then there is a reasonable question: "To submit or not to submit reports, because the Federal Tax Service can fine you for not providing it?". Answer: “LLCs or individual entrepreneurs should provide this reporting only if they are tax agents, and such an obligation arises if they accrue and pay salaries to employees.” (TC RF, art. 226, Letter of the Federal Tax Service No. BS-4-11 / 4958 dated 03.23.16).

The nuances of filling out the form

When filling out 6-personal income tax, the following nuances must be taken into account:

Printing of the finished report is done only one-sided, two-sided is not allowed.
The use of a corrector and other means for correcting errors is not allowed.
Sheets are neatly fastened together, damage to documents is prohibited.
The columns must be filled in from left to right, with a dash “-” put in empty cells.
When filling out, blue, purple and black ink is used.
The calculated amounts for income tax are indicated in full rubles, while rounding the amount to the whole ruble if it turns out to be 50 kopecks or more, and discarded if the figure is less than 50 kopecks. If the expense or income is received in foreign currency, then it is considered at the exchange rate of the Central Bank on the date of its commission.

Sample filling 6 personal income tax

The declaration includes a title page and an additional page (section 1.2). Moreover, if necessary, you can use an additional number of sheets to reflect the full information in sections 1 and 2. Consider an example of filling out 6-NDFL.

As an example, let's take a sample of filling out 6-NDFL for the second quarter with the following data:

Month	Payroll fund (rub.)	Amount of deductions	Pay date	Date of transfer of personal income tax
Q1 2016
January		7 000	15.02.2016
February		7 000	05.03.2016
March		8 400	05.04.2016
Q2 2016
April		8 400	05.05.2016
May		8 400	05.06.2016
June		9 800	06.04.2016

In this example, we consider a situation where wage for March was paid in April, and for June - in July.

Title page template

Filling in begins with the TIN and KPP:

For an individual entrepreneur, we indicate the TIN, a dash is put in the checkpoint field.
For an organization, the TIN consists of 10 digits, in the right cells we put a dash, in the next field we indicate the corresponding checkpoint number of the tax office to which the report is submitted.

The page number is written in the format "001".

In the edit number field:

When providing primary reporting, you must specify "000".
If you provide a corrective form, then its number, for example, "001".

For the first quarter we set "21".
For half a year - "31".
Report for 9 months - "33".
Annual report - "34".

After we indicate the INFN code, consisting of 4 digits, you can find it on the official website of the tax office by clicking on the link.

In the line "code by location" put the following value:

For individual entrepreneurs, if the form is provided at the place of residence - we put "120".
For individual entrepreneurs, if the form is provided at the place of business - "320".
For a lawyer, if the form is provided at the place of residence - "125".
For a notary, if the form is provided at the place of residence - "126".
For an organization, at the place of registration - "212".
If the form is provided at the place of registration by an organization that is a large taxpayer - "213".
For separate divisions of the company - "220".
For separate departments foreign company- "335".

The next floor indicates the full name for entrepreneurs, and for organizations - the abbreviated name, and in the absence of such - the full name, according to the constituent documents, for example, "MIKHAILENKO VLADIMIR SERGEEVICH" or LIMITED LIABILITY COMPANY "FLAGMAN". We cross out empty cells.

After we make the tax where the reporting is provided. Enter a contact phone number in each cell. We indicate how many sheets the form contains and how many supporting documents are attached to it, for example, a power of attorney of the person signing the report, if necessary.

"1" if the form is signed by the individual entrepreneur or the head of the organization.
"2" if the authorized person or representative, while the power of attorney is attached as an attachment.

If the document is filled out by an entrepreneur, then the full name is not indicated in the next field, but dashes are put, and if the director or representative, then his full surname, first name and patronymic are indicated separately on each line and we put a dash in empty cells. Below we put the signature and date of formation of the form. If there is a power of attorney, indicate its details.

Important! The information in the section is formed on an accrual basis, starting from the first quarter.

The section indicates the generalized amounts of accrued tax, calculated, as well as withheld for all individuals, from the beginning tax period cumulatively, taking into account the tax rate corresponding to these incomes. Income data for each tax rate is reflected separately, except for lines 060-090. If the data in the section does not fit, then add a new sheet.

The order of filling in the lines of section No. 1:

010 - the tax rate for which they were calculated is indicated, for example, in general it is 13%.
020 - the sum of the cumulative total from the beginning of the year is entered for the total amount of accrued income for all employees.
025 is the total cumulative amount of income received from dividends.
030 - tax deductions for all employees who reduce tax base for personal income tax for all employees, on an accrual basis (for example, deductions for children, which are provided upon the relevant application).
040 - the amount of calculated tax, calculated on an accrual basis for all employees, line 040 = (line 020 - line 030) * line 010.
045 - indicates the amount of calculated personal income tax on dividends, calculated on an accrual basis for all employees.
050 - indicates the amount of fixed advance payments for all employees, calculated on an accrual basis, and by which personal income tax can be reduced.
060 - the total number of individuals who received taxable income during the reporting period. At the same time, in the event of dismissal and hiring of the same employee in the same period, the total number of these persons will not change.
070 indicated total amount tax withheld for the period is also calculated on an accrual basis. In this case, it is necessary to indicate the amount of actually withheld tax. Those. if the employee received the 2nd part of the salary for March in April, then the tax withheld from it will be reflected in the half-year report.
080 - this column indicates the amount of tax that could not be withheld from an individual, also on an accrual basis.
090 - if taxes were returned to individuals on the basis of Art. 231 of the Tax Code of the Russian Federation, then they are entered in this line on an accrual basis.

Sample filling in Section No. 1

Pay attention! The data for section No. 2 is filled in with a non-cumulative total - it indicates information for reporting quarter on the income actually received, the actual withholding of personal income tax from it and the amounts actually transferred to the budget for all individuals.

The order of filling in the lines of section No. 2:

100 - indicates the date of actual receipt of income, reflected in line 130.
110 - the date of actual retention is indicated income tax from the amount indicated on page 130.
120 - it is necessary to indicate the date no later than which the amounts of the calculated tax should be transferred. In accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, it is necessary to indicate either the same day when the tax was withheld, or the next one.
130 - it is necessary to indicate the amount of income actually received by individuals without separating the amount of withheld tax from it, as of the date indicated in page 100. For example, the employee's salary was 33 thousand rubles, and he is entitled to child deductions in the amount of 2800 rubles for two children, then line 130 indicates 33,000 rubles, and the amount of deductions is displayed on page 30 of section No. 1.
140 - the amount of income tax summarized for all individuals is paid on the date indicated on page 110.

Some nuances of filling:

Upon receipt on the same date of income, the calculation of tax on which is carried out according to different rates tax information on them must be filled in separately in lines 100-140.
If an employee was accrued salary or vacation pay for March, but paid only in April, then section No. 1 reflects the amounts of accruals in the 1st quarter, and the amounts of transfers will already fall into the second half of the year (letter of the Federal Tax Service dated 25.02.16 No. BS-4- 11/3058).

For example:

The employee received vacation pay or wages for March on April 5 in the amount of 10,000 rubles, while NDFL in the amount of 1,300 rubles. was transferred on April 7, you need to fill out section No. 2 for the six months as follows:

Page 100 indicates 03/31/2016.
On page 100, you must indicate the date of receipt of the salary - 04/05/2016.
In page 120, you must indicate the date of tax transfer - 04/07/2016
Page 130 says 10,000.
Page 140 indicates 1,300.

Responsibility for failure to provide a report

If the tax agent, which is an entrepreneur or organization, did not submit reports on time, then a fine of 1,000 rubles may be imposed on the basis of the results of each overdue month. In addition, after 10 days of delay, the IFTS may suspend work on the current account of an LLC or individual entrepreneur. For providing incorrect information, the fine is 500 rubles.

6-NDFL - a program for filling out a report without the use of special accounting funds can be found on the internet. There are programs developed by the Federal Tax Service and commercial products. Read more about them in the article.

Where to look and how to download the program from the Federal Tax Service

The program offered by the Federal Tax Service is called "Legal Taxpayer". Its indisputable advantage is that developers quickly respond to all changes in legislation in terms of tax reports and calculations. So, new form 6-NDFL, approved by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/450@ and edited by order of the Federal Tax Service dated 01/17/2018 No. ММВ-7-11/18@, was included in the release "Taxpayer of a legal entity" already at the beginning 2018.

Another feature is the fact that the program belongs to the category of "stuffers", i.e., data must be transferred into it manually from other accounting registers. For organizations with a large number of employees, this can create certain problems.

You can download the program from 6-NDFL from the website of the Federal Tax Service (nalog.ru) by going to the "Software" section (from home page). In addition to the installation file, installation instructions and annotation are offered for download.

On the nuances of filling out and filing 6-personal income tax, see the article “About “zeros” and 11 more clarifications on 6-personal income tax - a new letter from the Federal Tax Service” .

What are the versions of commercial programs for 6-personal income tax

To date, almost all developers of accounting software have added 6-personal income tax to their programs. We bring to the attention of readers a small overview of popular resources, on which, among other things, free versions are available for download or work online.

"Buchsoft". Official name Website: buhsoft.ru Apart from integrated solutions for accounting and reporting (including 6-personal income tax), a program for preparing separately 6-personal income tax is available on the site. In addition, as for other Bukhsoft products, the site has the ability to generate a report online, without downloading and installing software.
"Taxpayer PRO". Not to be confused with "Legal Taxpayer"! In contrast to the LE "Taxpayer PRO" is a product created by private developers in commercial purposes. You can download for free or buy a version of the program on the developer's website nalogypro.ru.
"My business (Internet accounting)". This resource allows you to generate all payroll reports for the company online. To do this, you need to access the resource and select the appropriate section. For example, "Generate 6-NDFL" for 6-NDFL.
"Sky". The nebopro.ru resource also belongs to the online ones. You need to register to work. The site has a “first 2 weeks free” rule (after registration), so the site is also included in our review.

Where can I get a program for checking ready-made reports

The verification program for the resulting 6-personal income tax can be found on the website of the Main Scientific Innovation Implementation Center (GNIVTS) under the Government of the Russian Federation and the Federal Tax Service of Russia. The site is called gnivc.ru, and the program is called Tester. By the way, you can also find the latest version of the "Legal Taxpayer" program there.

When creating a report in the programs of private developers, the report, as a rule, can be checked in the same place using the tools built into the product.

When sending ready-made reports via electronic communication channels, the program will also perform a check according to the main criteria.

Learn more about checking 6-NDFL from the article "Control ratios for checking the form 6-NDFL" .

Results

Programs for filling out the 6-NDFL report exist in several versions, including programs produced by the Federal Tax Service itself and products of private developers available on the Internet.

Report 6 personal income tax - new reporting, which appeared in 2016, which does not cancel the usual personal income tax report 2, and organizations also submit it annually. The main difference between these forms is that 6 personal income tax displays information on individuals, and not individually for each.

Drawing up a report is the responsibility of tax agents (organizations and individual entrepreneurs) who have made at least one payment to an individual during the year (salary, payment for services, etc.). The report is submitted every 3 months. But since the tax period is calendar year, separate lines The reports show information from the beginning of the year.

The calculation consists of two pages.

The first sheet contains information about the agent, the following information is filled in:

name, TIN and KPP;
contact number;
code of the tax office to which the organization is attached;
identification codes (OKTMO and accounting code);
information about the submitted calculation (reporting and tax period, correction number, number of pages in the report).

The second sheet is the calculation itself, which consists of two sections. Section 1 contains generalized values, unlike the next section, it is filled in from the beginning of the year. The second section shows information for the last three months.

Cells 010-050 of the first section are filled in separately for each tax rate applied by the agent. Lines 060-090 summarize the rates.

Reference! If an enterprise uses a number of tax rates, a separate sheet is filled out for each, cells 060-090 contain information only on the first page, the rest remain empty, without information.

The second section is completed for each type of remuneration (130) paid to employees in the current quarter. Cell 140 shows the amount of tax withheld.

Columns 100-120 show the following dates:

100 - dates of receipt of remuneration. The date is set according to tax legislation, for example, for a salary, the last day of the month in which it is accrued is indicated.
110 - dates withholding personal income tax. This is the day of the specific transfer of money to employees.
120 - dates of transfers of the fee to the state. It is also affixed according to legislative norms, and not according to the actual date of payment of the tax.

The legislation establishes the procedure for reporting. Deadline for submission of 6 personal income tax:

for reporting for the 1st quarter, half a year and 9 months - the last day of the month following the end of the period. For example, 6 personal income tax for 9 months in 2018 is due on October 31;
For annual report– April 1 following the reporting year.

Attention! If the due date falls on a weekend, it will be moved to the next business day.

The report is submitted electronically or hard copy. The choice is only for small organizations, the number of employees of which is up to 25 people. The rest must be submitted electronically.

To fill out a paper calculation, an invoice template is used, which is easy to find and download from the Internet for free.

There are two reporting options available:

Personally hand it over to the tax office;
send by mail. send by registered mail with notification and description.

Filling example:

The calculation is submitted to the tax office at the place of registration, for individual entrepreneurs - at the place of registration or place of work (UTII and patent), for firms - at the legal address.

If the organization has a separate subdivision that pays employees itself, two reports are submitted at the place of registration of the organization and subdivision.

Filling out an electronic form

There are many programs for compiling a report in electronic form. Today, accounting software developers have added this type of report. There are a sufficient number of paid programs of commercial developers, of which 1C software products are quite popular.

Is it possible to fill out 6 personal income tax online for free. Most of the programs are paid online resources, but sometimes they are free for the first time.

Software products for filling 6 personal income tax online:

Accounting software. On the developer's website, they fill out the calculation online, without downloading and installing software;
"My business." Also works in online mode;
"Sky". Another resource for online work, the first two weeks after registration are provided free of charge.

On the website of the Federal Tax Service, it is allowed to download a program for 6 personal income tax for free, for example, “Taxpayers of legal entities” developed by the tax inspectorate.

IN software products a built-in calculator that checks the correctness of filling out the report. The program calculates some total cells on its own. For example, calculated personal income tax, the program will calculate the tax itself after filling in the lines for income, tax rate, deductions.

After entering the information, the report is unloaded for sending to the Federal Tax Service.

The report is also sent electronically. It cannot be sent to the inspection for free. There are two ways to send a report:

Submit 6 personal income tax online on the website of the Federal Tax Service;
Pass the calculation through the operators of electronic document management (EDM).

In both cases, it is necessary electronic signature but they pay for it. A suitable type of settlement is the conclusion of an agreement with an EDI.

Connection of this service is paid, therefore it solves the following tasks:

Legislation is being followed. For the wrong type of reporting (surrendering a paper type, by a company of more than 25 people), a fine of 200 rubles is due.
Saving time. Without visiting the inspection or post office, the report is submitted online, choosing the time.
Reduces the risk of sending a report with errors. Before sending, the report is checked, the file is transferred to the tax office only if there are no errors.
Significance of the report. Supervisory authorities love to make changes tax returns. Thanks to a specialized program, 6 personal income tax will always be in an updated format.

Important! The company gets free access to the product testing program for several months.

This right is granted by Kontur Extern. New customers get free access for 3 months, to get started, they register on the site. If the operation of the trial version was successful, an invoice is requested, and form 6 of the personal income tax is submitted in the same way in the future.

Completing 6 personal income tax in electronic form is easy and profitable way submission of reports and helps the accountant to avoid mistakes by automatically checking information, and also reduces the time for submitting the calculation to the tax office. Organizations employing 25 people or more are required to submit the calculation of 6 personal income tax only in this form.

In this material, we will recall the basic rules for filling out 6-NDFL and give a sample of filling out the calculation.

The procedure for filling out the form 6-NDFL

Form 6-NDFL consists of the following sections:

Title page (Page 001);
Section 1 "Generalized indicators";
Section 2 "Dates and amounts of actually received income and withheld personal income tax."

In accordance with the rules for filling out Form 6-NDFL, the calculation is made on an accrual basis for the 1st quarter, half a year, 9 months and a calendar year.

General requirements for filling out 6-NDFL

To reduce the likelihood of an error when filling out 6-NDFL, you must refer to the Instructions for filling out the 6-NDFL form, which can be found in the order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/450@. TO general requirements on filling out the form 6-NDFL, in particular, include:

filling in the text and numeric fields of the Calculation from left to right, starting from the leftmost cell;
putting dashes in empty cells, while in empty cells for total indicators zero is indicated in the leftmost cell, the remaining cells are crossed out;
a ban on duplex printing of Calculation on paper;
using black, purple, or blue ink;
when preparing the Calculation on a computer and subsequent printing, dashes can be omitted, while Courier New font with a height of 16 - 18 points should be used.

How to fill out the form 6-NDFL correctly

If filling title page does not cause any particular difficulties, the procedure for filling out Section 1 "Generalized indicators" may raise questions.

If different tax rates were applied during the year, then lines 010-050 are filled in separately for each tax rate. At the same time, the indicators are given in total for all individuals, to whose income each specific rate is applied.

Lines 010-090 are filled in total from the beginning of the year.

Line 010 "Tax rate, %" indicates the tax rate applied in reporting period tax rate.

Lines 020-050 are filled in for each specific rate indicated on line 010.

Line 020 "Amount of accrued income" indicates the amount of accrued income on an accrual basis from the beginning of the tax period.

If dividends were accrued in the tax period, then the tax agent reflects their amount again on line 025 “Including the amount of accrued income in the form of dividends”.

On line 030 "Amount tax deductions» reflects the amount of tax deductions that reduces the income subject to taxation. This line reflects, in particular, the standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation, as well as deductions in the amounts provided for in Art. 217 of the Tax Code of the Russian Federation (for example, a deduction from the cost of gifts or material assistance). A complete list of deductions can be found in the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@.

The amount of calculated personal income tax is reflected in line 040 "Amount of calculated tax".

In line 045 “Including the amount of calculated tax on income in the form of dividends”, you must indicate the amount of personal income tax on dividends reflected earlier in line 025.

If an organization or individual entrepreneur employs a foreigner who has a patent and pays personal income tax on his own, then the tax agent can reduce the calculated personal income tax of such employees by the amount of fixed personal income tax payments transferred by them. The amount by which the tax agent reduces the calculated personal income tax is reflected in line 050 “The amount of the fixed advance payment”.

On line 060 “Number of individuals who received income”, the tax agent must indicate the total number of individuals who received income from him in the tax period. If during the year the same individual was dismissed and rehired, in line 060 it is indicated only once.

Line 070 "Amount of tax withheld" reflects the amount of personal income tax that was withheld by the tax agent.

Line 080 "Amount of tax not withheld by the tax agent" reflects the amount of personal income tax that the tax agent could not withhold from the income of an individual.

On line 090 "Amount of tax returned by the tax agent" you need to show the amount of personal income tax that was returned by the tax agent in accordance with Art. 231 of the Tax Code of the Russian Federation.

Lines 060-090 are filled in total for all tax rates and always on the first page of Section 1.

We considered how to fill out Section 2 of the 6-NDFL form.

How to check the correctness of filling out the form 6-NDFL

To check the correctness of filling out the Calculation, you can use Control ratios prepared by the Federal Tax Service (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@, letter of the Federal Tax Service of Russia dated March 20, 2019 No. BS-4-11/4943@).

An example of filling out the form 6-NDFL

Despite the fact that the form itself has changed somewhat (changes have been made to the Title page), general principle filling 6-personal income tax remained the same. Therefore, the example we have given of filling out 6-personal income tax in 2017 is still relevant now.

Let's give an example of filling out the Calculation according to the form 6-personal income tax for the first half of 2017. We will present the data to be filled in the table. For simplicity, let's assume that there were no other accruals and payments in 2017. All recipients of income (15 people) are tax residents of the Russian Federation in personal income tax purposes.

Please note that the amount of personal income tax from wages for June in the amount of 92,335 rubles, which will be withheld on 07/05/2017, is not reflected in Section 2. Consequently, between the indicators of lines 040 “Amount of calculated tax” and 070 “Amount of tax withheld” of Section 1, a difference is formed in the amount of personal income tax calculated but not withheld as of June 30, 2017.

Is there a universal instruction for filling out 6-personal income tax for the 4th quarter of 2017 with examples? No, unfortunately there is no such guide. Therefore, accountants have a variety of questions that require decoding. What data should be included in the calculation based on the results of the 4th quarter of 2017? Is it really required to submit a 6-personal income tax calculation for the 4th quarter of 2017 in a new form? What document approved new form and where to download it? How to reflect in the calculation the salary for December, paid in December? How to show December 2017 salary paid in January 2018? How legal entities reflect the annual or quarterly bonus? What to do with December vacation paid in December? Should the 6-personal income tax for the 4th quarter of 2017 include data on the September salary paid in October? Let's look at specific examples.

Deadline for 6-personal income tax for the 4th quarter of 2017

The calculation in the form 6-NDFL is submitted to the Federal Tax Service at the end of each quarter. Deadline - no later than last day month following the quarter. However, the deadline annual accounts for personal income tax is different. Annual calculation of 6-personal income tax at the end of 2017, according to general rule, must be submitted no later than April 1 of the year following the reporting one (paragraph 3, clause 2, article 230 tax code RF).

If deadline submission of the 6-personal income tax calculation falls on a weekend or non-working holiday, then the reporting can be submitted on the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation). April 1, 2018 is Sunday. Therefore, the annual calculation of 6-personal income tax for the 4th quarter of 2017 must be sent to the IFTS no later than April 2, 2018 (this is a working Monday).

We recommend not to delay the submission of the annual calculation for 2017 until April. In April, it will already be necessary to deal with the preparation of the calculation of 6-personal income tax for the first quarter of 2018. It will need to be submitted to the IFTS no later than May 3, 2018.

Who must submit 6-personal income tax for the 4th quarter of 2017

All tax agents must submit an annual calculation in the form 6-NDFL for the 4th quarter of 2017 (clause 2 of article 230 of the Tax Code of the Russian Federation). They are considered, as a rule, employers (organizations and individual entrepreneurs) who pay income under employment contracts. Also, tax agents can be considered customers who pay remuneration to contractors for civil law contracts.

What amounts are reflected in 6-personal income tax for the 4th quarter of 2017

In the annual calculation in the form of 6-NDFL for 2017, all income should be entered in relation to which the organization or individual entrepreneur is recognized as a tax agent. Such income is, for example, wages, all types of bonuses, payments under civil law contracts, allowances, vacation pay, dividends.

However, non-taxable income under Article 217 of the Tax Code of the Russian Federation does not need to be shown in the calculation. At the same time, take into account the peculiarity of income that is not subject to personal income tax within the established standards (letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11 / 13984).

Article 217 of the Tax Code of the Russian Federation lists income subject to personal income tax only partially (that is, not in full). These are, for example, gifts and material aid. In the calculation of 6-NDFL for the 4th quarter of 2017, such payments must be recorded as in certificates of 2-NDFL: the entire amount paid should be attributed to income, and the non-taxable part should be shown as tax deductions.

New form 6-NDFL in 2018: approved or not?

Has the new 6-NDFL calculation form been approved since 2018? Which form to download to fill out the "paper" annual calculation of 6-NDFL for the 4th quarter of 2017? Has the new format required for submitting the calculation in electronic form been approved? These kinds of questions always arise before the delivery of the next tax reporting.

As of the time of preparation of this article (January 25, 2018), a new form for calculating 6-NDFL for filling out and submitting to the Federal Tax Service for the 4th quarter of 2017 was not approved. Therefore, prepare the annual report 6-NDFL in the form approved by Order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/450. No changes have been made to this form. You have been using it throughout 2017. The 6-NDFL calculation form for the 4th quarter of 2017 includes:

title page;
section 1 "Generalized indicators";
section 2 "Dates and amounts of actually received income and withheld personal income tax".

It is already known for sure that in 2018 the tax authorities will not significantly update the calculation form in the form of 6-personal income tax, but they will update it. And with it - an electronic format, rules for filling out and submitting to the tax office. The draft amendments can be found here:

The Federal Tax Service has updated bar codes, introduced fields for successors who submit 6-personal income tax (including clarifying) for a reorganized company. Therefore, at the top of the title page, they need to provide the TIN and KPP of the successor organization. The latter should also appear in the main field - "Tax agent".

While these changes are being registered with the Ministry of Justice of Russia and have not entered into force, you can fill out and submit 6-NDFL in the previous form approved by order of the Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.

Title page

When compiling 6-NDFL for the 4th quarter of 2017, the TIN, KPP and the abbreviated name of the organization (if there is no abbreviated name, the full one) should be noted in the upper part of the title page. If it is required to submit a settlement in relation to individuals who have received payments from separate subdivision, then put down the checkpoint "separations". Individual entrepreneurs, lawyers and notaries only need to note their TIN.

In the "Adjustment number" line of the year, mark "000" if the annual calculation for 2017 is submitted for the first time. If an updated calculation is submitted, then the corresponding adjustment number (“001”, “002”, etc.) is reflected.

On the line "Submission period (code)" indicate 34 - this means that you are submitting exactly the annual 6-personal income tax for 2017. In the column "Tax period (year)", mark the year for which the annual calculation is submitted, namely 2017.

Specify the code of the IFTS division to which the reporting is sent and the code on the line "At the location (accounting)". This code will show why you are submitting 6-personal income tax here. Most tax agents reflect the following codes:

212 - upon delivery of the calculation at the place of registration of the organization;
213 - upon delivery of the calculation at the place of registration of the organization as the largest taxpayer;
220 - upon delivery of the calculation at the location of a separate subdivision of the Russian organization;
120 - at the place of residence of the individual entrepreneur;
320 - at the place of business of the entrepreneur on UTII or the patent taxation system.

In the line “I confirm the accuracy and completeness of the information specified in this calculation”, indicate:

1 - if the calculation of 6-NDFL is signed by the tax agent himself or his legal representative (for example, individual entrepreneur or head of the organization). You also need to specify the last name, first name, patronymic tax agent(his legal representative);
2 - if the calculation of 6-NDFL is signed by a representative by proxy. In this case, you must specify the last name, first name, patronymic of the person or the name of the representative organization.

Section 1 of the calculation of 6-personal income tax for the 4th quarter of 2017

In section 1 of the 6-NDFL for the 4th quarter of 2017 “Generalized indicators”, show the total amount of accrued income, tax deductions and the total amount of accrued and withheld tax for the entire year of 2017.

Section 1 of the calculation includes income, deductions and personal income tax on them in total amounts: for the first quarter, half a year, 9 months, a year on an accrual basis from the beginning of 2017 (clause 2 of article 230 of the Tax Code of the Russian Federation). Therefore, in section 1 of the 6-personal income tax for the 4th quarter of 2017, summary indicators from January 1 to December 31, 2017 inclusive should be reflected. Take information to fill out from registers tax accounting by personal income tax.

Line	What to reflect
010	Personal income tax rate (for each rate, fill out your section 1).
020	The amount of accrued income.
025	Income in the form of dividends from January to December 2017 inclusive.
030	The amount of tax deductions.
040	The amount of calculated personal income tax since the beginning of 2017. To determine the value of this indicator, add personal income tax amounts accrued from the income of all employees.
045	The amount of calculated personal income tax on dividends on an accrual basis for the entire 2017: from January 1 to December 31, 2017.
050	The amount of fixed advance payments that are offset against personal income tax from the income of foreigners working on patents. However, this amount should not exceed the total amount of the calculated personal income tax (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / 3852).
060	The total number of individuals who received income during the reporting (tax) period.
070	The amount of income tax withheld.
080	The amount of personal income tax not withheld by the tax agent. This refers to the amounts that the company or individual entrepreneur should have withheld until the end of the 4th quarter of 2017, but for some reason did not.
090	The amount of returned personal income tax (according to Article 231 of the Tax Code of the Russian Federation).

Section 2 of the calculation of 6-personal income tax for the 4th quarter of 2017

In section 2 of the annual report 6-NDFL indicate:

dates of receipt and withholding of personal income tax;
the deadline set by the Tax Code of the Russian Federation for the transfer of personal income tax to the budget;
the amount of income actually received and personal income tax withheld.

In section 2 of 6-NDFL for the 4th quarter of 2017, information should be reflected only for the last three months (October, November and December 2017). At the same time, it is necessary to reflect only those payments for which the deadline for transferring tax occurs precisely in this period. Therefore, in section 2 Special attention you need to pay attention to the dates of payment and withholding of tax.

Section 2 should show income and personal income tax - broken down by dates - only for transactions made in October, November and December 2017 inclusive. Do not include operations in 2018 in Section 2.

Let us explain the filling of the main lines in the table:

Line	filling
100	Dates of actual receipt of income. For example, for a salary, this is the last day of the month for which the salary is calculated. For some other payments - other dates (clause 2 of article 223 of the Tax Code of the Russian Federation).
110	Dates of withholding personal income tax.
120	Dates no later than which personal income tax must be transferred to the budget (clause 6 of article 226, clause 9 of article 226.1 of the Tax Code of the Russian Federation). Usually, this is the day following the day the income is paid. But let's say for hospital benefits And vacation pay the deadline for transferring tax to the budget is different: the last day of the month in which such payments were made. If the deadline for tax transfer falls on a weekend, line 120 indicates the next working day after it (clause 7, article 6.1 of the Tax Code of the Russian Federation).
130	The amount of income (including personal income tax) that was received on the date indicated on line 100.
140	The amount of tax that is withheld as of the date on line 110.

Do not show in section 2 of 6-personal income tax for 2017 vacation pay and benefits paid in December 2017. The deadline for transferring personal income tax for them is 01/09/2018.

An example of filling out 6-personal income tax for the 4th quarter of 2017

Now we give an example of filling out the calculation of 6-personal income tax for 2017. It is compiled on the basis of official instructions for filling out the calculation.

Suppose there are 12 employees in a company. For 2017, salaries, bonuses, vacation pay and temporary disability benefits were accrued in the total amount of 3,584,692.69 rubles, deductions were provided - 43,200 rubles. Personal income tax from all payments - 460,394 rubles. All personal income tax is withheld and paid to the budget, except for personal income tax from salaries for December - 37,050 rubles.

In January 2017, personal income tax withheld 36,400 rubles. from salary for December 2016 - 283,600 rubles, deduction - 3,600 rubles. In total, for 2017, personal income tax was withheld - 459,744 rubles. (460,394 rubles - 37,050 rubles + 36,400 rubles).

In the 4th quarter of 2017, the following were paid:

salary for the second half of September 295,000 rubles. – 10 October. Personal income tax was deducted from it from the entire salary for September - 69,914 rubles. (whole salary for September - 545,000 rubles), deduction - 7,200 rubles;
salary for October 530,000 rubles. - October 25 and November 10, personal income tax from it - 67,964 rubles, deduction - 7,200 rubles;
bonus for October 258,000 rubles. - November 10, personal income tax from her - 33,540 rubles;
sickness allowance RUB 5,891.54 - November 23, personal income tax from him - 766 rubles. Sick leave issued from 14 to 20 November;
holiday pay RUB 33,927.71 - November 24, personal income tax from them - 4,411 rubles. Vacation - from November 28 to December 22;
salary for November 530,000 rubles. - November 24 and December 8, personal income tax from it - 67,964 rubles, deduction - 7,200 rubles;
advance payment for December 250,000 rubles. - 25 December.

Please note: the bonus and salary for October are included in one block of lines 100 - 140, because they have the same all three dates in lines 100 - 120. Their total amount is 788,000 rubles, the tax withheld from it is 101,504 rubles. A sample of filling out 6-personal income tax for 2017 under such conditions may look like this:

Salary for December 2017 paid in December: how to reflect

The most controversial issues regarding filling out 6-personal income tax are payments transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. A similar ambiguous situation has developed with the salary for December 2017. The matter is that one employers have given out the salary for December before New year (in December). Other organizations and individual entrepreneurs paid their salary and annual bonus in January 2018. How to show the December accruals in the report so that the tax authorities accept 6-personal income tax the first time? Let's figure it out concrete examples filling out 6-NDFD for the 4th quarter of 2017.a

Were all salaries for December 2017 paid to employees in December 2017? Then fill in the calculation in the form 6-NDFL for 2017 as follows:

the amount of accrued salary for December 2017 - runoff 020;
the amount calculated from personal income tax salaries- line 040;
the amount of personal income tax withheld (line 070). The tax withholding date is December 31, 2017.

In section 2 of the calculation of 6-personal income tax for the 4th quarter of 2017, do not record salary data for December. They must be shown in the calculation for the first quarter of 2018, since in section 2 one should rely on the date no later than which personal income tax must be transferred to the budget. That is, reflect the paid income and tax withheld in the reporting period in which the deadline for payment of personal income tax.

For December 2017 salary paid before new year holidays, the deadline for paying personal income tax is the first business day after December 31, 2017, that is, January 9, 2018. Let's explain why. You will only pay your salary on December 31, 2017. The money that was paid for December until December 31 is an advance. The offset of the accrued salary against the advance payment can only be made on December 31, 2017. This day will be the date of actual receipt of income by employees. And personal income tax is paid from wages no later than the day following the date of receipt of income.

In section 2 of the calculation of 6-personal income tax for the first quarter of 2018, indicate in the lines:

100 "Date of actual receipt of income" - 12/31/2017;
110 "Date of tax withholding" - 12/31/2017;
120 "Term for tax transfer" - 01/09/2018;
130 "Amount of actual income received" - the amount of salary for December;
140 "Amount of tax withheld" - the amount of personal income tax withheld from wages for December.

CONCLUSION

Show the salary for December paid in December 2017 in section 1 of the annual calculation and in section 2 of the calculation for the first quarter of 2018. Indeed, in section 1 you reflect data on all paid income, deductions, accrued, withheld and returned personal income tax for the year. A December salary you paid in December. Therefore, it must be reflected in section 1 of the annual calculation for 2017. Section 2 indicates on what date the income arose, when the tax must be withheld and transferred to the budget. Since the deadline for paying personal income tax from the December salary falls on the first working day of January (01/09/2018), show the payment in section 2 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service of December 15, 2016 No. BS-4-11/24063.

Example 6-personal income tax for the 4th quarter of 2017 with a December salary

Assume that the salary for December 2017 was paid on December 29, 2017. The month on this date has not yet ended, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, cash, paid before the end of the month, correctly called an advance. As of December 29, 2017, the employer is not yet obliged to calculate and withhold personal income tax, since the salary becomes income only on the last day of the month for which it is accrued - December 31 (clause 2 of article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is Sunday, it is impossible to calculate or withhold personal income tax before this date (letters of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11 / 2169).

Example: December salary paid in December

The organization transferred the “salary” for December 29 to the employees in the amount of 180,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2018 - January 9, 2018.

Under such conditions, in section 1 of the calculation of 6-personal income tax for the 4th quarter of 2017, the accountant should correctly reflect the salary as follows:

in line 020 - the amount of the December "salary" (180,000 rubles);
in lines 040 and 070 - calculated and withheld personal income tax (23,400 rubles).

In section 2 of the calculation of 6-personal income tax for the 4th quarter of 2017, the December "salary" paid on December 29, 2017 should not appear in any way. You will show it in the calculation for the first quarter of 2018. Indeed, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, the paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11 / 20126. In our example, personal income tax must be transferred on the next January business day - January 9, 2018. Therefore, in section 2 of the calculation for the 1st quarter of 2018, the December salary will need to be shown as follows:

line 100 - 12/31/2017 (date of receipt of income);
line 110 - 12/31/2017 (date of withholding personal income tax);
line 120 - 01/09/2018 (date of transfer of personal income tax to the budget);
line 130 - 180,000 (amount of income);
line 140 - 23,400 (personal income tax amount).

Keep in mind that the tax withholding date on line 110 of section 2 of the calculation of 6-personal income tax for the 1st quarter of 2018 will be exactly December 31, and not December 29, 2017 (when the payment was made). The fact is that it was on December 31, 2017 that you had to accrue the December salary and set it off against the previously paid advance payment (which, in fact, was the December salary). The situation is similar with payments until December 30th. If, for example, the salary calculation for December was made in the period from December 26 to December 29, then the date of withholding personal income tax, all the same, should be the date “12/31/2016”.

If personal income tax was withheld and transferred before the end of December 2017

Example: personal income tax was transferred in December 2017

The organization transferred the “salary” for December 26, 2017 to employees in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2017.

In order to fill out 6-personal income tax, the accountant turned to the letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11 / 5106. In this letter, it was recommended to withhold personal income tax on the day of the actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, the tax authorities advise reflecting the same dates in the calculation of 6-personal income tax.

If the salary for December 2017 was accrued and actually paid in December (12/26/2017), then the specified operation may be reflected in the calculation in the form 6-NDFL for the 4th quarter of 2017, since the deduction and transfer of personal income tax should occur in 2017 in accordance with the deadlines specified in paragraphs 4, 6 of Art. 226 of the Tax Code of the Russian Federation.

In this situation, you can show the payment in lines 100 - 120 sections. 2 forms of 6-personal income tax for the 4th quarter of 2017 as follows:

line 100 "Date of actual receipt of income" - 12/31/2017;
line 110 “Tax withholding date” - 12/26/2017;
line 120 “The deadline for transferring the tax” is 12/27/2017.

Note that if the reflection of the transaction in the form 6-NDFL did not lead to an understatement or overstatement of the amount of tax to be transferred, then the submission of an updated calculation is not required. Moreover, if the specified operation is reflected in the calculation in the form 6-NDFL for 2017, then this operation is not reflected again in the calculation in the form 6-NDFL for the first quarter of 2018 (Letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4- 11/24065). However, we do not exclude that such filling may raise questions from some IFTS for the following reasons:

the calculation of 6-NDFL, filled in this way, will not pass the format-logical control and will return with the error "the date of withholding the tax should not precede the date of the actual payment";
withholding personal income tax from wages until the end of the month contradicts the later recommendations of the Russian Ministry of Finance in a letter dated 21.06. 2016 No. 03-04-06/36092.

December salary paid in January 2018: how to reflect

Many employers paid salaries for December 2017 in January 2018. If so, then show the December salary issued in January 2018 in the 6-NDFL reporting for the 4th quarter of 2017 only in section 1. After all, you recognized income in the form of wages in December and calculated personal income tax from it in the same month. Therefore, in the calculation of 6-personal income tax for the 4th quarter of 2017, distribute payments as follows:

on line 020 - accrued income in the form of a December salary;
on line 040 - calculated personal income tax.

Line 070 of the calculation of 6-NDFL for the 4th quarter of 2017, intended for withheld tax, in this case is not increased, since the withholding took place already in 2018 (letter of the Federal Tax Service of Russia dated December 05, 2016 No. BS-4-11 / 23138). In section 2 of the calculation of 6-NDFL for the 4th quarter of 2017, do not show the December salary paid in January 2018 at all (letter of the Federal Tax Service of Russia dated November 29, 2016 No. BS-4-11 / 22677).

CONCLUSION ON THE DECEMBER SALARY IN JANUARY 2018

Show the salary for December, issued in January 2018, in section 1 of 6-NDFL for 2017 and in sections 1 and 2 of the calculation for the first quarter of 2018. Let us explain: you recognized income in the form of wages in December 2017 and calculated personal income tax from it also in December. Therefore, show on lines 020 and 040 of section 1 of the annual calculation. And withheld personal income tax already in January 2018, reflect the amount on line 070 of section 1 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated 05.12.2016 No. BS-4-11/23138. Note that earlier, representatives of the Federal Tax Service, in a letter dated February 25, 2016 No. BS-4-11 / 3058, advised to indicate the payment in the calculation for the first quarter only in section 2. But this contradicts the order tax service No. ММВ-7-11/450 dated October 14, 2015.

If the term for transferring tax under Art. 226 of the Tax Code will come in the 1st quarter of 2018, then you do not need to show income in section 2, even if you reflected it in section 1. So, for example, you do not need to include in section 2 of 6-NDFL for the 4th quarter of 2017 the salary for December paid in January. Let's take an example.

Salary for December - 570,000 rubles, personal income tax - 74,100 rubles, 01/09/2018 salary for the second half of December was paid and personal income tax was transferred to the budget.

In section 2, the salary for December will be reflected in 6-personal income tax for the 1st quarter of 2018.

September salary paid in October

The deadline for paying personal income tax from salaries for September is October 2017. Therefore, in the calculation for nine months, the accountant showed this payment only in section 1. Now these amounts need to be transferred to 6-personal income tax for the 4th quarter of 2017.

In section 2 of the calculation of 6-personal income tax for 2017, you need to show the salary for September paid in October. Suppose that the September salary was issued on October 10th. The accountant will fill out section 2 of the annual calculation of 6-personal income tax as in the sample.

How to show premiums in 6-personal income tax for the 4th quarter of 2017

Monthly bonus

Reflect the bonus for the month in the same way as the salary (Letter of the Federal Tax Service of September 14, 2017 No. BS-4-11 / 18391).

In section 1, indicate:

in lines 020 and 040 - bonuses accrued for all months of the reporting period, and personal income tax calculated from them;
in line 070 - personal income tax from premiums withheld until the end of 2017. This amount is usually less than the personal income tax from line 040. After all, the premium tax for the last month is withheld in the next quarter. The amounts in lines 040 and 070 will match only if the bonus for the last month was paid no later than the last working day of the quarter.

In Section 2, show all bonuses paid in the last quarter. The exception is bonuses paid on the last business day of the quarter. Include them in section 2 of 6-personal income tax for the next quarter.

The bonus paid together with the salary for the same month, indicate together with the salary in one block of lines 100 - 140. If the bonus was paid separately, fill in a separate block, indicating (Letter of the Federal Tax Service dated 10.10.2017 No. GD-4-11 / 20374):

in line 100 - the last day of the month for which the bonus was accrued;
in line 110 - the day the bonus is paid;

Example: there was a monthly bonus in December

On December 8, 2017, the bonus for November 2017 was paid - 500,000 rubles. and listed in personal income tax budget- 65,000 rubles. (500,000 rubles x 13%).

Quarterly or annual bonus

Bonus for a period of more than a month - a quarter, a year, etc. reflect in 6-NDFL for the period in which it was paid (Letters of the Ministry of Finance of October 23, 2017 N 03-04-06 / 69115, the Federal Tax Service of October 10, 2017 N GD-4-11 / 20374).

In section 1, indicate:

in line 020 - all bonuses for a period of more than a month paid in the reporting period, together with personal income tax;
in lines 040 and 070 - personal income tax on premiums paid.

In section 2, show bonuses paid in the last quarter. The exception is bonuses paid on the last business day of the quarter. Include them in the 2 6-personal income tax for the next quarter.

For bonuses, fill in a separate block of lines 100 - 140, where you indicate (Letters of the Federal Tax Service dated 01.11.2017 N GD-4-11 /, dated 10.10.2017 No. GD-4-11 / 20374):

in lines 100 and 110 - the day the bonus is paid;
in line 120 - the next business day after the payment of the bonus.

Show bonuses paid at different times in separate blocks.

Example: there was an annual bonus in December

On December 25, 2017, an order was issued to pay the premium for 2017 - 1,500,000 rubles.

On December 27, 2017, a bonus was paid and transferred to the personal income tax budget - 195,000 rubles. (1,500,000 rubles x 13%).

In 6-personal income tax for the 4th quarter of 2017, these amounts are reflected as follows.

How to show payments under civil law contracts

Payments under civil law contracts from which tax must be withheld must be included in sect. 1 in the period when you made payments, and in sec. 2 - only in the quarter in which the deadline for paying personal income tax on these payments expires.

Consider another situation where an act for work performed (services rendered) under a civil law contract with natural person was approved in December 2017 and paid for in January 2018. In this case, the remuneration under the contract and personal income tax from it should be shown in sections 1 and 2 of the calculation for the 1st quarter of 2018. Do not record the operation in the calculation for the 4th quarter of 2017. This follows from the letter of the Federal Tax Service of Russia dated 05.12.2016 No. BS-4-11/23138. If in December an advance was issued under a civil law contract, then it should fall into section 2 of the annual calculation.

Example: payments under the contract were in December and January

The organization paid an advance to an individual under a work contract on December 19, 2017 in the amount of 20,000 rubles. The tax withheld from this amount amounted to 2600 rubles. (20,000 x 13%). The balance was issued in January 2018 - after the completion and delivery of all work.

In such a situation, reflect the advance to the contractor in the payment period (in December). The date of receipt of income in this case is the day when the company transferred or issued money to a person. It does not matter whether the company issues money before the end of the month for which the service is provided, or after.

In section 2 of the calculation of 6-personal income tax for 2018, show the advance on the lines:

100 "Date of actual receipt of income" - 12/19/2017;
110 "Date of tax withholding" - 12/19/2017;
120 "Term for tax transfer" - 12/20/2017.

How to reflect vacation pay in 6-personal income tax

Vacation pay will be included in the report for 2017 and the report for the first quarter of 2018. In the report for the 4th quarter of 2017, show vacation pay in lines 020, 040, 070 of section 1. In the report for the 1st quarter of 2018, show vacation pay only in section 2 in lines 100–140. Such clarifications are in the letter of the Federal Tax Service dated 04/05/2017 No. BS-4-11/6420.

However, it is not necessary to show in section 2 vacation pay paid in last month quarter if the last day of that month falls on a holiday. Include such vacation pay in section 2 of 6-NDFL for the next quarter. For example, vacation pay paid in December 2017 should not be included in section 2 of 6-NDFL for 2017. After all, the deadline for paying tax on these vacation pay under Art. 226 of the Tax Code of the Russian Federation - 01/09/2018 (Letter of the Federal Tax Service dated 04/05/2017 No. BS-4-11 / 6420).

Example. Holiday pay paid in Q1 2018:

01/15/2018 - 25,000 rubles. personal income tax from them 3,250 rubles;
02/22/2018 - 47,000 rubles. Personal income tax from them 6,110 rubles.

Personal income tax from these vacation pays is transferred on the day they are paid. On March 30, 2018, vacation pay of 27,616 rubles was accrued, which was paid on April 2, 2018.

The total amount of vacation pay paid for the 1st quarter is 72,000 rubles. (25,000 rubles + 47,000 rubles), personal income tax from them 9,360 rubles. (3,250 rubles + 6,110 rubles).

In 6-personal income tax for the 1st quarter of 2018, vacation pay is reflected as follows.

Vacation pay paid on 04/02/2018 does not need to be shown in 6-personal income tax for the 1st quarter. These vacation pays will be reflected in 6-personal income tax for the six months.

How to pass the annual 6-personal income tax for 2017

Send the calculations in the form 6-NDFL for 2017 to the tax authorities in electronic form via telecommunication channels. “On paper” reporting can be submitted in the only case - if during the reporting or tax period the number of individuals (recipients of income) was less than 25 people. This follows from the provisions of paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Responsibility

If you do not pass the calculation or handed over late, then a fine – 1000 rub. for each full or incomplete month from the day for submitting the calculation (clause 1.2 of article 126 of the Tax Code). The overdue period will be calculated from that day until the date you submitted the invoice (in person, through a representative, by mail, or online).

If you do not submit the calculation within 10 days from the due date, tax office also has the right to block the bank account of the tax agent (clause 3.2 of article 76 of the Tax Code). The Federal Tax Service clarified this in a letter dated 08/09/2016 No. GD-4-11 / 14515.

If, in 6-NDFL for 2017, inspectors reveal false information, then the fine for each calculation with such data will be 500 rubles. But if you yourself identify an “unreliable” error and hand over the updated 6-personal income tax, then there will be no fines (Article 126.1 of the Tax Code).

We note that 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).

Entrepreneurs, lawyers, notaries are not brought to administrative responsibility (Article 15.3 of the Code of Administrative Offenses).

Sample Fill

Unfortunately, it is not possible to offer our readers a universal sample of filling out 6-personal income tax for 2017, since filling out annual reports will be unique in each case. However, you can familiarize yourself with and download the completed sample 6-personal income tax for the 4th quarter of 2017, formed on a real life example and specific figures.