Violations of tax legislation requirements for filling out and timely submitting Form 6-NDFL to the Federal Tax Service will entail a fine of 1,000 rubles. for each month of failure to submit a report, the regulator provided for a number of other sanctions.
All tax agents - individual entrepreneurs and organizations paying remuneration to individuals under employment and civil law contracts in the reporting period - are required to submit Form 6-NDFL. Such a report contains information for each employee about:
- accrued and paid amounts of money;
- tax deductions due to an individual;
- calculated, withheld and transferred to the budget income tax.
Business entities that do not have employees during the tax period and, accordingly, do not pay remuneration to individuals, are not required to fill out this form and are exempt from submitting it to the tax office. That is, there is no need to submit zero 6-NDFL reporting.
Due dates
Employers submit completed Form 6-NDFL to the Federal Tax Service within the time limits established by law, in accordance with clause 2 of Art. 230 Tax Code of the Russian Federation:
- for the first quarter, half a year, nine months - no later than the last day of the month following the reporting period;
- for the year - no later than March 1 of the year following the expired tax period (this period has been introduced in 2021).
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If the last reporting day falls on a weekend or holiday, it is moved to the next working day.
Tax reporting form and penalty for it
The standard form 6-NDFL is only a year and a half old and has been used by domestic firms and entrepreneurs. However, some still confuse this report with the 2-NDFL certificate.
Also see “Why was 6-NDFL introduced: the objectives of this reporting.”
Both of these documents really have a lot in common, but there is only one fundamental difference between them: different target orientations. Therefore, the amount of the fine for failure to submit 6-NDFL is different from the sanctions for violations related to the income certificate.
Calculation in form 6-NDFL is used to submit to the tax authority data summarized for a quarter, half a year, 9 months and the corresponding year for all individuals. And in particular:
- on amounts accrued and paid to employees;
- about the availability of tax deductions required by law;
- on the calculated, withheld and transferred to the treasury tax on the income of individuals.
What will they be fined for?
Failure to submit a report is considered not only the failure of fiscal officials to complete the form within the period established by law, but also its delay by at least one day. If the inspector has not received information on taxpayers from their tax agents on time, then he has the right to apply sanctions at any time. If the report is submitted late, expect a notification about the fine within 10 days.
You must fill out the form carefully and accurately, avoiding inaccuracies and making correct calculations. Any mistake may result in financial penalties. There are also violations that do not relate to failure to report. This:
- Inaccurate information provided when filling out the form. They will not be fined if you have time to correct the errors yourself by submitting the updated 6-NDFL form before the inspector notices the inaccuracies (Clause 2 of Article 126.1 of the Tax Code of the Russian Federation).
- Incorrect type of reporting. This is considered the case if an employer with 10 or more employees during the reporting period brought completed 6-NDFL forms on paper to the inspectorate. By law, he must do this electronically.
Penalty for unreliability
Calculation of 6-NDFL must be submitted according to the old form, approved by order of the Federal Tax Service dated October 14, 2015 No. MMV-7-11/450.
According to the new form, which was approved by order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/753, reports for the first quarter of 2021 will be expected. If tax officials find false information in the 6-NDFL calculation, you will be fined.
These will include data that does not correspond to reality. These could be any mistakes made by the employer when filling out the report details. For example, in the employee’s personal data, income and deduction codes, total indicators, etc.
In this case, liability arises under Article 126.1 of the Tax Code. The fine will be 500 rubles for each document submitted that was found to be unreliable.
Also on topic:
By March 1, 2021, report on your personal income tax for the past year
Amount of sanctions
The penalty for late reporting will depend on the length of the delay. It is calculated at the rate of 1,000 rubles. for each full and partial month that has passed since the last day of delivery established by law.
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Example According to the law, the last day for submitting form 6-NDFL for 9 months is October 31. The organization submitted the report on December 5th. That is, the delay will be a full month - November and a partial month of December - 5 days. In total, a fine of 2,000 rubles will be issued for 2 months. Attention . If the delay is 10 days or more, then, in addition to a fine, the violator may be punished by blocking movement on the current account (Clause 3.2 of Article 76 of the Tax Code of the Russian Federation).
For an error made in the specified information, sanctions in the amount of 500 rubles are provided. for each document with such data (clause 1 of Article 126.1 of the Tax Code of the Russian Federation). The fine can be reduced if there are mitigating circumstances (Letter of the Federal Tax Service of the State Duma -4-11/14515 dated 08/09/2016). These include the following:
- The error did not underestimate the amount of personal income tax.
- The inaccuracy did not have a negative impact on the budget.
- The rights of workers were not infringed.
The responsible person of the tax agent-organization may be held administratively liable and fined from 300 to 500 rubles. (Article 15.6 of the Administrative Code). Administrative punishment does not apply to individual entrepreneurs.
Submitting reports not in the form established by law also entails punishment. Employers who paid wages to 10 or more individuals during the reporting period are required to report electronically. Otherwise, a sanction of 200 rubles is inevitable. (Article 119.1 of the Tax Code of the Russian Federation).
The provided form 6-NDFL includes the mandatory indication of the dates of accrual and transfer of income tax. Fiscal officials strictly monitor the timeliness of depositing money into the budget. Delay will result in a fine, and failure to pay the tax to the state treasury will result in a fine of 20% of the amount of non-payment (Article 123 of the Tax Code of the Russian Federation).
Failure to submit 6-NDFL calculations
The fine for failure to submit 6-NDFL within the prescribed period is 1000 rubles for each full and partial month, starting from the day established for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).
At the same time, as tax officials explain, the period of delay should be counted until the day the tax offense was discovered. This day will be either the date of actual submission of the calculation (in person or through a representative), or the date of its sending by post, or (if submitted via the Internet) the date recorded by the EDF operator. For clarity, officials gave examples of fine calculations.
Example 1
The taxpayer submitted the calculation in Form 6-NDFL for the first quarter of 2016 on July 5, 2021. The deadline for submitting the calculation is May 4, 2021. In this case, the violation of the submission deadline is 2 full months (from 05/05/2016 to 07/05/2016). The fine will be 2,000 rubles (2 × 1,000 rubles).
Example 2
The taxpayer submitted the calculation in form 6-NDFL for the first quarter of 2016 on July 25, 2021. The deadline for submitting the calculation is May 4, 2021. In this case, the violation of the submission deadline is 2 full months (from 05/05/2016 to 07/05/2016) and 1 incomplete month (20 days from 07/06/2016 to 07/25/2016). The fine will be 3,000 rubles (3 × 1,000 rubles).
Federal Tax Service specialists also reminded that for late submission of 6-NDFL, the tax agent faces blocking of bank accounts.
If the branch has not submitted the report
There are organizations that have separate divisions that are registered with different territorial Federal Tax Service. Each division, along with the head office, is required to submit a report in Form 6-NDFL to the tax office in which it is registered. If a branch does not report to its branch on time, a fine is issued to the parent structure.
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6‑NDFL for penalties: how to submit correctly?
Good afternoon, According to Art. 330 of the Civil Code of the Russian Federation, a penalty (fine, penalty) is a sum of money determined by law or contract, which the debtor is obliged to pay to the creditor in the event of non-fulfillment or improper fulfillment of the obligation. The list of income exempt from personal income tax is specified in Art. 217 of the Tax Code of the Russian Federation, the penalty is not included in the specified list. Consequently, the penalty paid to an individual is subject to personal income tax in the general manner (Letters of the Federal Tax Service of the Russian Federation dated November 2, 2015 N BS-4-11 / [email protected] , Ministry of Finance of the Russian Federation dated October 28, 2015 N 03-04-07/62079). According to paragraph 1 of Art. 223 of the Tax Code of the Russian Federation, income in the form of a penalty paid to an individual is considered received on the day of actual payment.
The actions of an organization when it is discovered that information and errors are not reflected in the 6-NDFL calculation, as well as when personal income tax is not withheld, are discussed in the Letter of the Federal Tax Service of the Russian Federation dated April 24, 2019 N BS-3-11 / [email protected] If an individual has income in monetary terms from the organization , in kind or in the form of material benefit, while the tax agent does not withhold personal income tax from the specified income, then section 1 of the 6-NDFL calculation is filled out as follows: line 020 - the amount of accrued income, line 040 - the amount of accrued personal income tax, line 080 - the amount of non-withheld personal income tax
As for section 2 of the 6-NDFL calculation, if the tax cannot be withheld, then zeros “00.00.0000” are entered in lines 110 and 120 and “0” is indicated in line 140 (Letter of the Federal Tax Service of the Russian Federation dated November 16, 2016 N BS-4- 11/ [email protected] , dated 08/09/2016 N ГД-3-11/ [email protected] ): line 100 - date of actual receipt of income (date of payment) line 110 - “00.00.0000” line 120 - “00.00.0000” » line 130 - amount of income paid line 140 - “0”
The amount of the penalty paid to an individual is reflected in the general calculation of 6-NDFL.
Organizations that have separate divisions submit certificates in form 2-NDFL and calculations in form 6-NDFL in relation to employees of these separate divisions to the tax authority at the place of registration of such separate divisions, as well as in respect of individuals who received income under civil law contracts nature, to the tax authority at the place of registration of the separate divisions that entered into such agreements (clause 2 of Article 230 of the Tax Code of the Russian Federation). Thus, if an agreement with an individual was concluded by a separate division or the individual’s place of work is a separate division, then the 6-NDFL calculation is submitted to the Federal Tax Service at the place of registration of the separate division.
Sincerely, A. Greshkina
Where to transfer?
Penalties for late submission of Form 6-NDFL are based on the provisions of two sources of law: the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation. And depending on this, when transferring money, different BCCs are indicated:
- 182 1 1600 140 – if the punishment was issued on the basis of the Tax Code of the Russian Federation;
- 182 1 1600 140 – in case of an administrative fine from the Code of Administrative Offences.
If the budget classification code was incorrectly indicated on the payment, there will be no financial sanctions. But this issue should be resolved by writing a letter to the tax office about the mistake made in the FDC number and asking them to take this point into account.
Sanctions in 2021
The question of what are the fines for 6-personal income tax in 2021, and whether there are other penalties for a person who has failed to submit or untimely submit these reports, should be of most concern to the manager and chief accountant of the economic structure.
There are only 2 reasons for applying punishment:
- Failure to submit Form 6 of personal income tax completed in accordance with all requirements.
- Submission of calculations within a timeframe later than stipulated by law.
Also see “Zero 6-NDFL: do you need to submit it and why?”
The amount of financial sanctions for 2021 is 1 thousand rubles for each month of late payment. Thus, the fine for late submission of 6-NDFL, if the delay is 6 months, will be equal to 6 thousand rubles. This mechanism for calculating sanctions is specified in paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation.
In turn, when filling out 6-NDFL, fines for errors are usually imposed on persons who are managers and/or accountants of the enterprise. Currently, the penalty for such a violation is 300 – 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
What problems might arise?
As was said above and noted by users, all the main problems with 6-NDFL occur after changes are made to it, albeit minor at first glance (consider this a popular accounting example). In particular, changing the barcode cannot be called something “frightening” and “disturbing”, which is fundamentally different from the appearance in the form of new columns dedicated to reorganized companies, of which there are tens of thousands throughout the country. It is possible that this particular trick from the Federal Tax Service will become the main trend in clarifying the relationship between taxpayers and fiscal officials. Moreover, there is also an exclusively “human” reason for problems with this form. We are talking here about elementary inattention, which can confuse our colleague during the period of submitting annual reports. As is well known, during this period accountants are especially distracted and it is not clear why
Perhaps these same “external irritants” are not due to malicious intent, but the fact remains that thanks to their “help” accountants make mistakes, and this inevitably leads to new fines for the organization, or to another portion of damaged nerves.
