The article examines in more detail a fundamentally new form of reporting - this is calculation 6 - personal income tax. Using examples, we will look at how to fill out the 6-NDFL form in 2021, and we will study important points that should be taken into account when calculating 6-NDFL, including clarifications from the Federal Tax Service on border income payments.
With regard to the 1C program in the calculation of 6-NDFL, not everything has been adjusted yet, but in terms of submission and rules for filling out the 6-NDFL form, everything is already clear in the legislation. However, confusion arises. Suffice it to say that since the beginning of the year, although we have never reported using this form, the approach of the tax authorities to checking this form has already changed three times, that is, the control ratios have already changed three times. Why they introduced this 6-NDFL calculation, what information they want to see in the calculation and how they want to check it, the tax authorities are not completely sure.
Sample of filling out form 6 of personal income tax Section I in 2021
As for form 6 - personal income tax, it consists of two sections. Section 1 looks like this:
In Section I, the data is summarized and filled in according to tax rates. For each type of tax rate, the total amount of payments is indicated (line 020), dividend income is highlighted (line 045), the total amount of calculated tax (line 040), and the total amount of tax deductions (line 030). The total amount of tax withheld (line 070) and non-withheld tax (line 080) is also indicated, and so on without details and explanations.
When filling out Section I, you should remember the basic rule: data is entered on an accrual basis from the beginning of the year. For the 6 months of 2016 and beyond, information on calculations in the 6-NDFL form is provided not for the last three months, but rather as a cumulative total from the beginning of the year.
Sample of filling out form 6 of personal income tax Section II in 2021
Section 2 of Form 6-NDFL is filled out only for the past three months of the reporting period, and not with an accrual amount from the beginning of the year, as in the first section.
In Section 2 of Form 6 – Personal Income Tax, no title is given near each line; the line names are given at the top of the form:
In this section you can see that it consists of repeating blocks of five lines, from 100 to 140. Each type of payment will occupy its own five lines in the 6-NDFL form:
Calculation of fields 100 and 120 of Section II of form 6-NDFL
You should pay special attention to filling out key fields 100 and 120.
Regarding line 100 – the date of actual receipt of income. In this case, you need to take into account Article 223 of the Tax Code of the Russian Federation. When filling out this line, you must strictly follow the regulations given in Art. 223 Tax Code of the Russian Federation:
Income is remuneration (salary, allowances, bonuses included in the bonus system). According to Art. 223 of the Tax Code of the Russian Federation, the day of receipt of such income is the last day of the month for which this payment is accrued.
Let's look at examples:
- The salary accrued for February was paid on March 5, 2016, which means that in line 100 you must enter the date February 29, 2016 (the last day of the month in which this payment was accrued).
- The employee was fired on September 30 last year, he considered that he was illegally fired, and was reinstated through the courts on February 20, 2021. But he decided to quit after that and receive compensation, including for forced absenteeism. Accordingly, in this case the date of the last working day is indicated, namely September 30 of last year. That is, a time sheet is taken, where the employee’s last working day is indicated and this day is moved to line 100, we note if we are talking about payments upon dismissal. Including compensation for unused vacation upon dismissal, because this is not vacation pay. These are payments associated with dismissal.
- If an employee requests leave with subsequent dismissal, the day of dismissal will be the last day of leave from the time sheet.
Income in cash is other cash payments, vacation pay, sick leave, rent, material assistance not provided for under either a collective or employment contract, dividends, etc. Income in cash is taken into account on the day of payment.
It is worth noting that financial assistance, which is provided for by the remuneration system and relates to wages and is taken into account on the last day of the month, and material assistance simply upon the application of the employee is taken into account on the day of payment.
How is the date of receipt of income for other payments determined in accordance with Art. 223 Tax Code of the Russian Federation:
We conducted a seminar on how to fill out the 6-NDFL form in 1C with a workshop using examples. There is a lot of manual work when filling out the 6-NDFL form. Despite the fact that 1C provides for automatic filling, the 1C program cannot do all the work for the accountant. Because when filling out fields 100 and 120, the work is strictly manual. If the accountant does not correctly understand how these lines are filled out, then the 1C program will fill out the 6-NDFL form with errors.
Calculation of fields 110, 120 of Section II of form 6-NDFL
In column 110 – the date of tax withholding. Always tied to the physical moment of payment. Let's go back to the example when the salary for February 03/05/2016 was paid. Line 100 indicates 02/29/2016 - this is the last day of the month for which the payment was accrued, but the tax withholding date is not 02/29/2016, but 03/05/2016 - the day when less money was physically transferred than was accrued. Accordingly, you withheld tax when the employee was physically given less money than they should have been given when accruing, this needs to be taken into account.
Line 120 – day, month and year of tax transfer. Not the date of transfer, but the day by which this tax must be transferred, that is, the last day for payment of personal income tax, according to the legislation of the Russian Federation (clause 6 of Article 226 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated January 20, 2016 No. BS-4-11/546 ).
According to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, in general, the deadline for transferring tax is no later than the working day following the date of tax withholding from the taxpayer.
Let's return to the example: salary February 29, 2021 is the date of receipt of income, March 5, 2021 is the date when income tax was withheld, March 6 is the deadline for transferring tax (next business day).
From 2021, in paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, a reservation appeared (Letter of the Federal Tax Service of Russia dated January 20, 2016 No. BS-4-11/546) regarding two types of payments - sick leave and vacation pay. For them, the tax payment date is moved to the last day of the month in which the income was paid.
Another example: vacation pay was paid on January 17, 2016, and income tax was withheld on the same date. The dates are indicated in line 100 - 01/17/2016, in line 110 - 01/17/2016, and the transfer deadline is 01/31/2016:
The essence of line 120 is that the standard deadline for transfer is indicated, no later than what date the tax must be transferred to the budget, and not when it is actually transferred.
Form 6-NDFL. New details from the Federal Tax Service
(Letters of the Federal Tax Service of the Russian Federation dated 03/28/2016 No. BS-4-11/ [email protected] , dated 03/23/2016 No. BS-4-11/ [email protected] , dated 03/23/2016 No. BS-4 -11/ [email protected] , dated 03/24/2016 No. BS-4-11/5106, dated 03/23/2016 No. BS-4-11/4901, dated 03/30/2016 No. BS-3-11 / [email protected] )
The Federal Tax Service of the Russian Federation has issued a series of letters in an attempt to clarify the nuances of filling out form 6-NDFL
.
If there were no payments
Responsibility
upon submission to the tax authority at the place of their registration, calculations in form 6-NDFL for organizations and individual entrepreneurs
arise if
they, in accordance with
Art. 226 of the Tax Code of the Russian Federation
and
paragraph 2 of Art. 226.1 of the Tax Code of the Russian Federation are recognized as tax agents
.
If the organization pays dividends to individuals only in the second quarter
, then the calculation in Form 6-NDFL is submitted by the tax agent to the tax authority for six months, nine months and a year of the corresponding tax period.
In the absence of payments in the third and fourth quarters
The tax agent
fills out only section 1
of the calculation in Form 6-NDFL
for 9 months and the year
of the corresponding tax period.
Section 2 calculations
in this case
it is not filled out (letter dated March 23, 2016 No. BS-4-11/
[email protected] ) .
Income in kind
The calculation in form 6-NDFL is completed on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period.
Section 1
calculations in form 6-NDFL are filled in with an accrual total for the first quarter, half a year, nine months and a year.
In section 2
calculations in Form 6-NDFL for the corresponding reporting period reflect those transactions that were carried out over the last three months of this reporting period.
In this regard, line 020 of section 1
does not correspond to the total indicator of the lines of section 2
of the calculation in form 6-NDFL.
Line 030
“Amount of tax deductions” is filled in according to the values of codes for types of taxpayer deductions, approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/ [email protected] “On approval of codes for types of income and deductions.”
Section 2 line 100
“Date of actual receipt of income” is filled in taking into account the provisions
of Art. 223 Tax Code of the Russian Federation
.
Section 2 line 110
“Tax withholding date” is filled in taking into account the provisions of
clause 4 of Art.
226 and
paragraph 7 of Art. 226.1 Tax Code of the Russian Federation
.
Section 2 line 120
“Tax payment deadline” is filled in taking into account the provisions of
clause 6 of Art.
226 and
paragraph 9 of Art. 226.1 Tax Code of the Russian Federation
.
If an employee is paid income in kind on March 1, 2016, then this transaction is reflected
in lines 020, 040, 080
of section 1
and lines 100–140
of section 2
of the calculation in form 6-NDFL for the first quarter of 2021.
In section 2, this operation should be reflected as follows
: line 100 indicates 03/01/2016;
on line 110 – 03/01/2016; on line 120 – 03/02/2016; on lines 130 – the corresponding total indicator; on line 140 – 0 (letter dated March 28, 2016 No. BS-4-11/
[email protected] ) .
Separate units
Tax agents - Russian organizations with separate divisions, submit calculations in form 6-NDFL in respect of employees of these separate divisions to the tax authority at the place of registration of such separate divisions
, as well as in relation to individuals who received income under civil contracts, to the tax authority at the place of registration of the separate divisions that entered into such contracts.
Tax agents are organizations classified as the largest taxpayers
who have separate divisions, fill out the calculation in Form 6-NDFL separately for each separate division and submit it, including in relation to the employees of these separate divisions, to the tax authority at the place of registration as the largest taxpayer, or in relation to the employees of these separate divisions in tax authority at the place of registration of such a taxpayer in the corresponding separate division.
In case of filling out the calculation according to Form 6-NDFL by an organization that has separate divisions
,
in the “KPP” field,
the checkpoint at the place of registration of the organization at the location of its separate division is indicated.
If indicated
An organization that has separate divisions
submits an updated calculation in the calculation using Form 6-NDFL of an incorrect checkpoint
.
In this case, according to the line “Adjustment number”
when submitting an updated calculation in Form 6-NDFL, the number of the corresponding adjustment (“001”, “002” and so on) is indicated
(letter dated March 23, 2016 No. BS-4-11/4900)
.
The obligation to submit to the tax authority at the place of their registration a calculation in Form 6-NDFL arises for Russian organizations if they, in accordance with Art. 226 Tax Code of the Russian Federation
are recognized as tax agents.
Thus, if a separate division
Russian organization
does not pay income
to individuals,
then the obligation to submit a calculation in Form 6-NDFL does not arise (letter dated March 23, 2016 No. BS-4-11/4901)
.
Ask for clarification
Based on the provisions of Art. 21
and
24 of the Tax Code of the Russian Federation, a tax agent has the right to contact the tax authority
at the place of his registration
to receive clarification
on filling out the calculation in Form 6-NDFL, taking into account specific situations
(letter dated March 24, 2016 No. BS-4-11/5106)
.
Non-taxable income
Income not subject to taxation
(exempt from taxation) listed in
Art.
217 of the Tax Code of the Russian Federation ,
are not reflected in the calculation according to Form 6-NDFL (letter dated March 23, 2016 No. BS-4-11/4901)
.
Liquidation (reorganization) of an organization
According to paragraph 3 of Art. 55 Tax Code of the Russian Federation
if an organization was liquidated (reorganized) before the end of the calendar year,
the last tax period
for it is the period from the beginning of this year until the day the liquidation (reorganization) was completed.
In this regard, until the liquidation is completed
(closing),
the organization submits a calculation in form 6-NDFL
to the tax authority at the place of its registration
for the last tax period
, that is,
for the period of time from the beginning of the year until the day of completion of the liquidation
(closing) of this organization
(letter dated March 30, 2016 No. BS -3-11/
[email protected] ) .
How to fill out form 6-NDFL in 2016
Let us note important points when filling out the 6-NDFL form:
- The calculation of personal income tax was introduced by virtue of clause 2 of Article 230 of the Tax Code of the Russian Federation. Form 6 – personal income tax was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. If you look at the form, at first glance, the form is quite simple and short, but, unfortunately, this impression is deceptive.
- As for the submission deadlines, the report is quarterly and is presented on an accrual basis from the beginning of the year. For every 3 months, every 6 months, 9 months and every year.
- Report submission deadlines: for the 1st quarter of 2021, half a year and nine months, calculations in form 6-NDFL must be submitted before the last day of the month following the reporting period. The annual form 6-NDFL for 2021 is due next year, before 04/01/2017.
- The legislation has introduced two types of sanctions for late submission of calculations in form 6-NDFL or failure to submit at all. You can receive a fine of 1,000 rubles for each missed month of reporting (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). But what’s much worse is that if there is a delay in reporting for more than 10 working days, tax authorities have the right to block accounts (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).
- It happens that an organization or a separate division is not functioning, but there is one employee, for example a director, who has not received a salary for a long time and is on administrative leave at his own expense. It would seem that the organization or division does not perform any functions of a tax agent due to the lack of income. However, the organization or its separate division, as a tax agent, must make calculations in form 6 - personal income tax, including zero. Otherwise, your accounts will be blocked.
- If there are separate divisions, the organization pays income tax for employees at the place of work of these separate divisions. It is impossible to pay income tax centrally. Submit 2 - Personal Income Tax and calculation in form 6 - Personal Income Tax to the tax authority where the income tax was paid. From the point of view of tax administration, the system is built quite specifically. Namely, if an organization has separate divisions, then not a single tax service will see the full situation of your actions as a tax agent. Each Federal Tax Service will see only the amount that is transferred as income tax for a separate division. You must decipher the amount of personal income tax paid on the income of employees of a separate division at the tax service in form 6-NDFL.
In no case should the payment of income tax and the filing of 6-NDFL reports be consolidated. If in one tax service there are several separate divisions registered, with one or different OKTMO - it doesn’t matter, all the same, a separate option 6 - personal income tax must be presented for each division.
It is impossible to generalize or combine calculations on 6-NDFL forms, relying on the fact that everything is taken into account in one tax service. Only the largest taxpayers have the right to summarize information in the calculation of 6-NDFL (clause 2 of Article 230 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated February 26, 2016 No. BS-4-11/3168).
Federal Tax Service: Letter No. BS-4-11/ [email protected] dated 04/01/2021
Question: When filling out Form 6-NDFL, questions arise about the correctness of reflecting the amounts of withheld tax, for example, in the following situation:
At Romashka LLC, wages for December 2021 were paid to employees on December 31, 2021. The tax withheld on December 31, 2021 should have been transferred to the budget no later than January 11, 2021.
In this situation, Section 1 of Calculation 6-NDFL for 2021 reflected both the amount of income received and the amount of tax withheld from this income.
In addition, the withheld tax with a transfer deadline of January 11, 2021 is included in the table of tax agent obligations of Calculation 6-NDFL for the 1st quarter of 2021 (lines 020 and 022 of Section 1).
Should I expect penalties when completing Calculations this way?
Answer:
The Federal Tax Service reviewed the letter of LLC “Knowledge Base-XXI Century” dated 02.18.2021 No. D2102/0025 and on the issue of filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), reports the following.
In accordance with paragraph two of paragraph 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), tax agents submit to the tax authority at the place of registration in the form, format and in the manner approved by the federal executive body authorized for control and supervision in the field of taxes and fees, calculation of the amounts of personal income tax calculated and withheld by the tax agent for the first quarter, six months, nine months - no later than the last day of the month following the corresponding period, for the year - no later than March 1 of the year following the expired tax period .
The form for calculating the amount of personal income tax calculated and withheld by the tax agent (hereinafter referred to as the calculation according to Form 6-NDFL), the procedure for filling it out and submitting it was approved by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11 / [email protected] " On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL), the procedure for filling out and submitting it, the format for presenting the calculation of the amounts of personal income tax calculated and withholding by the tax agent in electronic form, and also forms of a certificate of income received by an individual and withheld amounts of personal income tax” (hereinafter referred to as Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11 / [email protected] ).
In accordance with clauses 3.1 and 3.2 of the Procedure for filling out the calculation in form 6-NDFL, approved in accordance with Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11 / [email protected] , in section 1 of the calculation in form 6-NDFL the deadlines for the transfer of personal income tax (hereinafter referred to as tax, personal income tax) and the amount of withheld tax for the last three months of the reporting period are indicated.
Field 020 indicates the total amount of tax withheld for all individuals for the last three months of the reporting period.
Field 021 indicates the date no later than which the withheld tax amount must be transferred.
Field 022 indicates the generalized amount of withheld tax to be transferred on the date specified in field 021.
In this case, the amount of tax withheld for the last three months of the reporting period, indicated in field 020, must correspond to the sum of the values of all completed fields 022.
Thus, in section 1 of the calculation in form 6-NDFL for the first quarter of 2021, the amounts of withheld personal income tax for the last three months of the reporting period, that is, for January - March 2021, are subject to reflection from income paid to individuals, regardless of the period of their transfer, determined in accordance with the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Code.
According to the situation given in the letter, the tax agent organization reflected in fields 020 and 022 of section 1 of the calculation in Form 6-NDFL for the first quarter of 2021 the amount of withheld personal income tax from the wages paid to employees on December 31, 2021 for December 2021.
At the same time, in accordance with paragraph 6 of Article 81 of the Code, when a tax agent discovers in the calculation submitted to the tax authority the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation or overestimation of the amount of tax to be transferred, the tax agent is obliged to make the necessary changes and submit an updated calculation to the tax authority.
Taking into account the above, if the tax agent in section 1 of the calculation in Form 6-NDFL for the first quarter of 2021 reflected from income in the form of wages for December 2021 paid to employees on 12/31/2020, the amount of withheld personal income tax with a transfer deadline no later than 01/11/2021 (clause 7 of Article 6.1, clause 6 of Article 226 of the Code), which inherently did not lead to an understatement or overstatement of the amount of tax to be transferred, then the submission of an updated calculation in Form 6-NDFL for the first quarter of 2021 in the situation under consideration is not required.
Valid state
Advisor to the Russian Federation 2nd class
S.L. Bondarchuk
Explanations from the Federal Tax Service on filling out form 6 of personal income tax
Let's look at border payments. Let's say a salary is accrued for March 2021 and paid in April 2021. It turns out that the date of income falls on one quarter, and the day of withholding and the day of tax payment fall on another quarter. In this regard, there is Letter No. BS-4-11/3058 of the Federal Tax Service of Russia dated February 25, 2016. It states that tax preparers have the right to choose. The previous control ratios in form 6 - personal income tax did not allow such freedom with the right to choose. But:
New control data ratios have been released within Calculation 6-NDFL in accordance with Letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852. This is the third option since the beginning of the year, and tax agents are faced with a choice, that is, they themselves choose in which quarter to enter income for March 2016. In the first or second quarter, this is not critical, the main thing is that there is one option and the information is not duplicated.
As for payments carried over from one year to the next year. For example, December salary for 2015 paid in January 2016 The date of payment of income is December 31, 2015, the day of withholding and the day of tax payment will fall in 2021. Letter No. BS-4-11/3058 of the Federal Tax Service of Russia dated February 25, 2016 gives the right to choose where to report - in 2015 or 2016. However:
data in 6-NDFL will be compared with data in 2-NDFL. The December salary falls in 2015 and in 2021 is not reflected in either 2nd personal income tax or 6th personal income tax. For payments transferring from one year to another, you should focus on the date to which line 100 refers, that is, the day, month and year of receipt of income.
A detailed analysis of the procedure for filling out 6 – personal income tax awaits you at one of the seminars in the series dedicated to reporting for the 2nd quarter of 2016.
We also remind you that when filling out the 6-NDFL form there is a lot of manual work. Despite the fact that 1C provides for automatic filling, the 1C program cannot do all the work for the accountant. Because when filling out lines 100 and 120, the work is strictly manual; if the accountant does not correctly understand how these lines are filled out, then the 1C program will fill out the 6-NDFL form with errors. We conducted a seminar on how to fill out the 6-NDFL form in 1C with a workshop using examples.
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