Fill out a payment commission on personal income tax. Payment order
In the payment order field 107, you need to specify the tax period for which a tax or a fee is paid. From the content of the field 107 should be clear, for which period the tax is paid. Also in the field 107 may also include a specific date. Recently, FTS has released a letter from 12.07.2016 No. ZN-4-1 / 12498, which reported that several payments should be filled with tax agents on the payment of NDFLs. What according to the new rules of payment of payments now indicate the field 107? Is it possible to continue to make one payment? Let's deal with.
Introductory information
Fill the field 107 is necessary to indicate the periodicity of paying a tax payment or a specific date of payment of tax payments, if such a date is established by the Tax Code of the Russian Federation (paragraph 8 of the Rules, approved by the Order of the Ministry of Finance of Russia of 12.11. 2013 No. 107n).
In the 107 field, the 10-digit tax period is affixed. The first two signs are the period of payment of tax. For example, for quarterly KV, monthly - MS, annual - GD.
The fourth and fifth sign is the tax period number. For example, if the tax is paid for August, "08" is indicated.
Signs from the seventh in the tenth designate the year. In the third and sixth sign always put dots. For example - KV.03.2016.
New explanation of the FTS about the field 107
In a letter of FTS dated July 12, 2016 No. ZN-4-1 / 12498, it is reported that a tax agent should be several payment orders, if the NDFL is listed with different terms of payment.
Thus, the FNS, in essence, recommends that new rules for filling out payment orders since July 2016. After all, there were no such requirements from the tax authorities. However, after the appearance of these recommendations, accountants appeared questions that it was to enter the field 107.
What exactly now indicate in the field 107
When paying NDFL, tax legislation establishes several payment terms and for each this period there is a specific date of payment (see "").
Here are some examples.
Ndfl with salary
NDFL for wages, premiums and material benefits must be transferred to the budget no later than the day following the day of income payments (paragraph 1 of Article 6 of Art. 226 of the Tax Code of the Russian Federation).
Example.
Salary for July Employer paid employees on August 4, 2016. In this case, the date of receipt of the income will be July 31, the tax retention date - August 4. And the last date, when NDFL should be listed in the budget - August 5, 2016. Does this mean that in the payment you need to put on 05.08.2016?
Or in the field 107 of the payment order, you can specify "MS.07.2016" so that it is clear that this is a tax for July?
NDFL from hospital and vacation
NDFL, held from temporary disability benefits, child care benefits, as well as holidays, need to be transferred no later than the last number of the month, in which the income was paid (paragraph 2 of paragraph 6 of Art. 226 of the Russian Federation).
Example.
An employee goes on vacation from August 25 to September 15, 2016. His holidays were paid on August 15. In this case, the date of receipt of income and the deduction date of the NDFL is August 15, and the last date when the tax should be listed in the budget - August 31, 2016. Will it be correct if in the field of 107 payments on the payment of personal income NDFL 31.08.2016? Or should I specify "ms.08.2016"?
Vacations
Vacations become income on the last day of the month, in which they were paid (paragraph 6 of Art. 223 of the Tax Code of the Russian Federation). For example, if the vacation worker is paying in September, then in the field of 107 payments on the payment of income tax, specify "MS.09.2016". Even if the vacation "will go" for October.
Hospital
Vacations become income on the last day of the month, in which they are paid (paragraph 6 of Art. 223 of the Tax Code of the Russian Federation). For example, if the vacation worker is paid in October 2016, then in the field 107 payment you need to fill out - "MS.10.2016". And thereby show that the vacation pays are paid in the tenth month of 2016.
Material Benefit
Sometimes workers have income in the form of material benefits, for example, from the loan received. To transfer income tax in the Field 107 of the Payment Order. Fill in the month, on the last day of which, a person has a material benefit. For example, if the material benefit from the use of the loan originated in November 2016, then fill in the field 107 as follows:
Debt repayment: field 107
Fill the field 107 Tax Agents is required in the situation when debts on NDFL are repaid. If the organization comes with debt on its initiative (voluntarily), then in the field 107, specify a month for which debt is repaid. And in the field 106, put the ZD code. This code will mean that this is not a current payment, namely repayment of debt. Suppose if the debt on NDFL for April 2016, then make the payment as follows:
NDFL taxpayers lists in the budget from taxable income monthly.
In the payment of the cell 107 is provided for making data on the tax period, for which the tax is listed. It is allowed to reflect a specific date of payment if it is established by the Tax Code of the Russian Federation.
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In cell 107, the period indicate if the payment refers to the current year or arreed is repaid on the initiative of the payer, and there is no tax requirement.
Features of content
The list of personal income tax contains fields:
In the field "107" indicate the tax period, it raises a month for which the tax on personal income is paid. The number of payments with various dates in the field 107 is equal to the number of periods of receiving income paid in one day. Date when the remuneration is obtained, set on the basis of Art. 223 NK.
Several payments need to be printed at a time if employees receive money for different estimated periods. For example, together with a salary for April, the May vacations are listed. In this case, there will be two tax payments. At the same time, the "MS.04.2017" specifies in the wage document in the field 107, on vacation - "MS.05.2017".
One advertisement on NFFL is filled if payouts relate to the same period. To submit it to the bank you need to early payments. If these extreme periods are different, then a separate payment document can be prepared for each of them.
Example. May 15, employees paid an advance payment, holidays, Mattheck for May. Revenues belong to the same period of "MS.05.2017", but have different deadlines for payments. For an advance, this is an extreme number of month, for the remaining sums - the day of their transfer, i.e. 15.05.17. You can provide one or more accounts on personal income tax.
If the company decided to list the entire amount of the tax, then the payment must be submitted to the bank until 05/16/17 - the limit on the payment of personal income tax for holidays and mats.
If the company has no money for payment of tax in full, then until May 16, the document is preparing for the tax on selling amounts and matwork, and the NDFL from the advance can be transferred later - until the end of May, but a separate payment. If the accountant was wrong and pointed out the wrong period in the cell 107, the IFTS should apply for the refinement.
It indicates:
- date and number of the document;
- amount;
- incorrect field value 107;
- refined props.
The first two signs in the field "107" indicate the tax period cipher:
On a separate separation, a separate advertisement on NFFL is filled.
What and how it is indicated
In the field 107 reflect a period or date of payment for personal income tax. This is evidenced by paragraph 8 of the Rules, which approved the Ministry of Finance by order No. 107n dated 12.11.13 (hereinafter referred to as the rules).
Tax interval includes 10 characters, two of which are points. The first two digits indicate the frequency of transfer (KV, MS, PL, DU), the following two numbers - the period number for which the listing is produced. If the tax is listed once a year, then the value "00".
The last four field symbols are the year of listing. For example, when paying tax for April 2020, filling out a payment order for personal income tax in the field 107 has the form: "MS.04.2017".
The tax interval reflects for current payments and transfer amounts for past periods for which there are no requirements from tax authorities. In this case, the period indicates that period for which you pay.
According to the letter of IFTS No. BS-3-11 / 4028 dated 09/01/16 in the field 107 it is not necessary to put the date of the listing, it is enough to specify a month. The exact date will not be an error, but you have to create more payments. For example, for NDFL from an advance for May in the field 107, "MS.05.2017" or "31.05.2017" can be reflected.
If the tax interval cannot be reflected in the payment, then in the corresponding field indicate "0".
If the NDFL debt is repaid on the basis of the IFSNS requirement, then in the cell 107 you need to put a date that corresponds to the extreme duration specified in the requirement. If the debt is paid according to the results of the revision, the tax period is zero.
What is the point of completing the payment order for personal income tax in the field 107
Since 2020, the maximum timing of the payment of personal income tax is defined for payments. The rules do not speculate, how to issue a cell 107 in NFFL bills. By the content of the cell 107 should be clear, for which an interval is paid tax. A specific date can be put here.
The order and timing of the list of personal income tax regulators Art. 226 NK. There are several list of listings, for each of which the utmost date of payment of NDFLs is established. In accordance with the letter of tax authorities No. ZN-4-1 / [Email Protected] From 12.07.16 for each tax interval, its payment is formed. The lisitation period depends on the type of payment: salary, sick leave, matwork, dividends, etc.
According to paragraph 6 of Art. 226 NK Employer is obliged to pay a maximum tax for the next day of income. Exception is made for vacation and hospital. The tax with these amounts can be listed until the end of the month in which the payment is made.
If the cell 107 is filled with an error, then the money will all go to the recipient's account, and the NDFL tax authorities will be considered paid (art. 45 NK).
If the tax from different payments is listed by one payment, this is not an error. It is possible to distort the data. It is necessary to attach the necessary explanations that will avoid a controversial situation.
If an error is detected, the employer should apply to the tax authorities for refinement.
Example. When paying for April 2020 in May, the date of its receipt is considered the dead day of the month of accrual. In NDFL billing, MS.04.2017 should be reflected.
In the case of vacationers, they are considered income on the extreme day of their payments. When the release of holidays for May in the cell 107 put: "ms.05.2017" or "05/31/2017". This also applies to vacations passing by June.
Sample fill
The federal treasury takes into account the incoming budget payments in a certain order. With incorrect completion, the Count of the payments will not fall at the expense of the recipient.
The correct completion of the payment order for personal incipal inclination in the field 107 should contain information about the period for which the tax is listed. The indicator includes a brief name of the period, its number and year. For example, MS.02.2017 - transfer for February of the current year.
If the organization pays NDFL in one day, but in contagious periods, each of them needs a separate payment. The difference in documents will be in sums and fields of fields 107.
The tax authorities are not entitled to punish payers for errors in a cell 107. However, a special program is reconciled by payments on personal income tax with form 6-NDFL. If the enumerations are not allowed to be accrued, the penalty is accrued automatically. To avoid this, when the error is detected, the employer must submit an application for the refinement. Taxists will correct the payment and recalculate penalties.
Fill the field 107 is allowed in two ways: to indicate the limit date for the transfer of personal income tax or month for which it is paid.
Example. The accountant issued workers of earnings for April and holidays for May on May 10, and the next day paid NDFL on both amounts. Revenue was paid for different periods, so two payments should be issued. In them in cell 107, it is indicated: for the earnings "MS.04.2017", for holidays - "ms.05.2017" or "05/31/2017".
With the late payment of the tax of the Federal Tax Service, the EPNS charges penalties. For the day of delay, they are equal to 1/300 accounting rates of the Central Bank. Possible fine - 20% of the incomplete amount.
Other formalities for registration
In a letter No. ZN-4-1 / 12498, the tax authorities report that under Art. 45 NK payers should issue tax payments in accordance with the rules of the Ministry of Finance. In particular, it is said that in the cell 107 you need to make a tax period of payment.
If the employer listed the NDFL, but subsequently found an error in the field 107, it must submit to the IFTS application for its clarification and a copy of the relevant bills.
The Petyrator NDFL is obliged to form a separate payment for each cell value 107, if the law provides for various terms of payment and the limit date of transfer of tax for each period.
The letter of taxes did not establish new rules. It commented on the existing procedure for filling out tax payments. The Tax Code of the Russian Federation has established a different amount of payment of personal income tax, for each of which there is a limit date of transfer.
Tax with salaries, Matps and premiums must be listed the maximum the day after paying. From vacation and hospital NDFLs allowed to pay until the end of the month of payment.
In the payment you can specify the utmost date of the payment of income or the interval for which the tax is retained. The second option is simpler. In this case, it is enough to know in which period the income originated.
The Cell Indicator 107 for the main types of income is shown in the table:
In some cases, the payer deviates the debt on personal income tax. If he does it voluntarily and does not have the requirements from tax authorities, then in the cell 107 indicate a month for which the tax is paid. In the 106 field, the code "Zd", reporting on the debt.
If the payment is made on demand, then the date is indicated that the document needs to make a payment, and in the cell 106 - the cipher "TP", and the CBK of Penime is set: 182 101 02010 01 2100110.
Clarification of situations
Often there are situations in which the cell filling 107 has some features:
Payment of earnings along with vacation | In May, the company paid earnings for April and holidays for May at the same time. For earning day, issuance corresponds to the last number of the month for which it is accrued. For holidays - the date of payment. You need to form two inclination bills. In the salary in the cell 107, MS.04.2017 is set, in the holidays - "ms.05.2017". From the data it is visible, for what period the tax is listed. |
Earnings and hospital paid one day | This situation is similar to the above in paragraph 1. Two instructions with different cell values \u200b\u200b107 are also drawn up. |
Vacations issued until the beginning of the start of rest | The employee received holidays at the end of April, and on vacation went in early May. The date of income is the day of payment. In which period the worker actually rests, the role does not play. The field 107 has the form: "MS.04.2017" and confirms that the vacation pays are paid in April. |
Earnings and premium issued at the same time |
|
Payment of contractors | The contractor received a remuneration for work produced in April. Under the contract of civil-law, income takes into account on the day of issuance of money. The corresponding field in the payment will be like this: "MS.05.2017". |
Daily |
|
What does a sample payment order for PMFL in 2019-2020 look like? What are the features of paying income tax payroll? How to fill out the fields of salary payments on personal income tax? Let us give a sample of filling out the payment order for the NDFL payment in 2019-2020.
Also cm:
Direction of funds in the budget
In 2020, in time, fill in time and pass the reporting on NDFLs is not enough if it is necessary that cash to pay for income tax to be taken into account in the budget in accordance with their appointment.
To do this, you must fill in the FTS payment order according to all official requirements. Otherwise, the organization and the Federal Treasury itself may simply not see the listed funds. Then you have to:
- refine all payment data;
- check details;
- search made by mistake.
No one says that the paid amounts will disappear. However, sometimes legal entities and IP with staff as a safety net have to re-transfer the necessary amount in order to avoid trouble with the relationship with IFTS.
Thus, the payment of the NDFL in 2019-2020 by the payment order, which was formed on a specific model, requires close attention to prevent an error. Let us give a payment order form, which in 2019-2020 legal entities may be applied in order to list the personal income tax.
The form of payment order for NDFL sample 2019-2020 did not acquire changes.
It is shown in Appendix 2 to the position of the Bank of Russia dated 19.06.2012 N 383-P. The payment order for the payment of the tax should be filled according to the rules that are established in Annexes N No. 1, 2, 5 to the order of the Ministry of Finance of Russia of 12.11.2013 N 107n.
As a salary is subject to NDFL in 2019-2020
The employer (including legal entities) is obliged when paying wages to calculate NFFLs from it and act as a tax agent, holding the tax and listed it to the budget (clause 1, 2, Art. 226 of the Tax Code of the Russian Federation). NDFL as a general rule must be kept in the actual salary payment to the employee (paragraph 4 of Art. 226 of the Tax Code of the Russian Federation).
Payment of personal income tax with salaries
Listing the NDFL from the salary of the employee to the budget is needed no later than the working day following the day of its payment (paragraph 6 of Art. 6.1, paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).
What to take into account when filling
To answer the question of how to fill out the right payment order for personal income tax in 2019-2020, so that the cash can reach the appointment, you need to be aware of some nuances:
- In line 101, each applicant must specify its own status. This may be the usual physical (13) or tax agent (02). If it lists the tax for itself, its status is 09.
- For a line 104, it is important who exactly pays the tax and what is its status: a tax agent, a physically or a merchant for himself.
- If the organization has separate divisions, then the tax must be transferred at the location of each of them (its CAT, OCTMO, other IFTS). With payments under the contracts of civil law, "tootples" also deduct personal income tax on its details. A similar order is established for merchants with patent or splinter personnel.
Everyone who pays to employees lists the NDFL into the budget. To prevent errors that entail fines and other difficulties, carefully fill payment orders. In 2020 there are no changes in their design. But there are differences in filling out payments for the transfer of a salary tax, from vacation taxes, with payments for dismissal, as well as on the payment of penal and penalty on personal income tax.
Listing NDFLs need to all companies that pay money to individuals - employees, performers at the contract contract. In 2020, the rules for registration and transfer of payment orders will not change. The CBC update does not affect NFFL calculations.
Errors when transferring taxes can lead to the fact that the payment will not be credited, while paying the period of payment, or it will be necessary to specify the payment. To prevent such mistakes, tell how to fill out a payment order for personal income tax in 2020y Sample NDFL billing in 2020 with new detailsfor the most common cases, you will also find in the article.
What consequences are waiting for errors in the payment order
How to fill out a payment order for NDFL in 2020
Do you make payments on paper or pass through a bank client, the form of the document is the same. It was approved by the Bank of Russia in the position of 19.06.2012 No. 383-P. Unlike other primary documents, it is impossible to remove or replace details in the payment.
The filling rules are spelled out in the position of the Bank of Russia dated 19.06.2012 No. 383-P and the order of the Ministry of Finance dated November 12, 2013 No. 107n. We give them in order in the table:
Field |
Field number |
What you need to point |
---|---|---|
The number and date of the payment order |
The sequence number and the date of compiling |
|
Payment type |
Depends on the requirements of the bank, this field may not be filled. Notable records "Urgent", "Telegraph", "Mail". |
|
Payer status |
When listing Ndfl, specify the code: 02, if you are a tax agent, 09, if the IP lists the tax for itself |
|
Suma in cuirsive |
Tax amount, penage specify numbers |
|
Inn and KPP |
Slip these companies |
|
Payer |
Specify the full name of the company |
|
Make the same amount as on top, only by numbers. Kopecks also need to specify |
||
Account number |
Account at the payer's bank from which payment will be transferred |
|
Payer Bank |
Bank's name |
|
BIC and account number |
Details of the bank of the company |
|
Recipient Bank, Beach and Account Number |
Details of the Bank Recipient Bank |
|
Inn and checkpoint, account number |
Panel data of payment |
|
Recipient |
When paying taxes, the recipient will be the treasury, write down - UFK. Specify and receive income administrator - your inspection |
|
The type of operation for the payment is cipher 01 |
||
Appointment of payment does not need to specify |
||
When paying the tax, specify 0. For payments on a document with a unique payment identifier (UIP), make 20 IIP Code Signs |
||
Board boards. |
Payment period does not need to be indicated |
|
Ocher. boards. |
The order of payment for taxes is 5 (art. 855 GK). If the tax payment is scheduled at the request of the IFTS - 3 |
|
Cut field |
Backup field Leave empty |
|
This and the following fields are filled with tax payments. In the first cell, set the CBK. Specific code for each incidence of NDFL in 2020 will consider in the article separately |
||
OKTMO company code |
||
The foundation code for NDFL may be as follows: - "TP" - payments of the current year; - "TR" - transfer at the request of the tax authority; - "Zd" - repayment of tax debt on its own initiative; - "AP" - payment on the basis of an act of verification. |
||
The tax period fill in the format of XX.XX.HHXX. Initially, specify the code of the tax payment period. For NDF, the frequency of payment is a month, for this is provided for by the "MS" code. Next, the number of the month for which the tax pay and the year |
||
Payment Document Document Number Specify on the requirement of tax or other documents. For ordinary cases, Slip 0 |
||
The date of the foundation document is affixed if the tax is paid at the requirement of tax authorities or another document. In other cases, specify - 0 |
||
Last field leave empty |
||
Purpose of payment |
"Tax on income of individuals with salaries for month 2020 " |
|
The document on paper signs the one whose signature is in the bank card. Electronic payment should assure the one who has a signature key |
Such will act Rules for filling out a payment order in 2020, a sample of personal income taxlet us give below.
Cleaway NFFL 2020: Filling Sample
To go Payment of NDFL in 2020 payment order Samplewe give on a specific example.
Example
LLC "Company" paid wages for January 2020 February 5. On the same day, the accountant compiled a payment order for the transfer of a retarded PFFL into the budget.
Key indicators of payment:
- Payer status (field 101) - 02, code for tax agents;
- CBK (field 104) - for NDFL it is 182 1 01 02010 01 1000 110;
- Foundation of payment (field 106) - TP code;
- Tax period (field 107) - MS.01.2020.
The details of the recipient's bank for companies that pay Ndfl to the Moscow budget will be as follows:
- Beach (field 14) - 044525000;
- The name of the bank recipient's bank (field 13) is the Bank of Russia's Head of the Bank of Russia in the Central Federal District of Moscow (GU Bank of Russia in the Central Federal District).
The same will be the account number of the payment recipient (field 17) - 40101810045250010041.
Sample Ndfl bills from vacationers in 2020
If we list the personal income tax with the vacations, there are not many features in design. In the appointment of payment, indicate that the tax is from vacation.
The transfer period of "income" for such payments is no later than the end of the month, in which they were issued. Therefore, the release tax will be transferred separately from the wages. Tax from hospitals can be combined with "vacation". On these payments, the timing of transfer to the budget coincide. In the payment field 107, specify "MS.HX.2020".
More about what payments can be combined into one payment
Sample Ndfl bills when dismissing employees 2020
Payment order NDFL 2020 for employeeswho are dismissed, also has features. Calculated with a dismissed employee, you need to list the payment of payments no later than the next day. Because of this requirement on Listing NDFL when dismissing employee 2020 payment orderit will be separate.
Appointment of payments for payments - NDFL from income when dismissing employees.
A sample of filling out a payment order for NFFL Penalty in 2020
The payment order for paying the tax of the tax differs from the above documents a little more.
First of all, the difference in the CBC. For tax, penalties and fine, individual budget classification codes are installed. You need to list by separate payments. For payment of indexes on personal income tax in the field 104, specify the CBC - 18210102010012100110.
The foundation code of the payment (field 106) for the penalty instead of TP can be:
- Zd - paying off tax debt on its own initiative;
- Tr - there is a requirement of tax on payment;
- Ap - Payment on the basis of a decision on bringing to responsibility.
Based on these payments, set the tax period code in the 107 field:
- With voluntary payment of the penalty, the tax period is 0. It is possible to specify the exact period if paying the penalty for it. For example, MS.12.2020 - penalties for December 2020.
- If there is a requirement of the IFTS, specify a period of it. In this case, the order of payment (field 21) will not be "5", but "3". After all, the initiator is not the company itself, there is a requirement or decision of the tax authorities about the payment of a fine.
- Payment of penny on the basis of a tax decision - 0.
Visual Payment order RFFL Penalty in 2020 Sample fillit will help to prevent errors.
Payment of the fine for NFFL: Sample payment order in 2020
The payment on the fine is echoing with the instruction on the payment of the penalty. It differs from it the following fields. CBK for fine on NFFL - 18210102010013000110. In the appointment of payment, you must specify that a fine and a document-base document is paid. The basis may be the requirement of the IFTS or the decision of the tax authorities on bringing to responsibility.
Review of recent changes to taxes, contributions and salary
You have to rebuild your work because of numerous amendments to the Tax Code. They touched upon all major taxes, including income tax, VAT and personal income tax.
Consider on specific samples how to correctly fill out a payment order for personal income tax in 2019. We'll figure it out in the nuances of filling the most important details of personal inclination by tax agents.
Field 103 "CPP Recipient". Here, specify the PPC of the Inspection Unit, in which the company's head office is registered or its separate division that made payment.
Field 104 "KBK" for tax agents has the following values:
Table 1. CBC payment order for payment of NDFL
Field 106 "Foundation of payment". When lingifying the tax to the budget, put the code "TP".
Field 107 "Payment of NDFL". Enter the period for which the tax is calculated. For example, when listing NDFLs with wages, hospital, vacation payments for August in September indicate: MS.08.2019. If you pay a fine, then slide zero "0". SP on the basis of paying NDFL for 2019 indicates GD.00.2019.
In the fields 108 "Document number" and 109 "Document Date" when transferring the tax also Slip zero "0". When paying a fine, specify the number and date of the decision, according to which the firm or PI imposed penalties.
Filling in payment on the inclination of information about the payer
Features of filling such fields We collected in the table:
Table. DVFL payer details in the payment order
The value of the field | Name of the field | Filling order |
60 | "INN" |
Inn firms or IP producing payment to the budget. Signs 1 and 2 should not have the value "0" at the same time. If the third person lists, it indicates the Inn firms or the PI, which makes a payment |
102 | "CAT" |
PPC firms or IP producing payment to the budget. Signs 1 and 2 should not have the value "0" at the same time. If NDFL lists the third person, it indicates the CPP of the company or the PP, which makes a payment |
8 | "Payer" | Organizations indicate their name |
IP, private rectifying notaries, lawyers - founders of lawyers, heads of peasant (farmer) farms indicate FULL NAME and in brackets, respectively: "IP", "Notary", "Lawyer", "KFH", respectively, status. Address registration at the place of residence or at the place of stay. At the beginning and at the end of the address set: "//" If it lists the third person, it indicates the data of the company or the PI, which makes payment |
Sample filling in payment order for personal income tax with salary
As a general rule, when paying wage personnel in the afternoon, the actual income receipt is considered the last day of the month, in which such a type of payments were charged. Hold the tax on the day of transfer by the benefits of salaries. If this is done by parts, then the tax is paid from each part.
With an advance tax, the tax is not held. But it is necessary to carry out the retention when you pay the advance personnel on the last day of the month or in case, for the current month, the saline received income in kind or had material benefits.
Fill out the payment you need on the day of payroll. But not later than the day following such payments. Sample fill payment order:
Sample payment order for personal income tax in terms of dismissed workers
Tax from such persons is held on the day of payments to them the last earnings in and other revenues received in the company. The payment of NDFL and filling out the payment is made in the order that is in the previous section.
Sample personal income tax on vacation payments and hospital
Poss into the budget income tax on vacation payments and hospital benefits should be done before the end of the month, in which such payments were made. Fill out a payment order need a date of payment. But no later than the next day.
Payment order for personal income tax at the payment of fines
A situation is possible when the company or IP in case of failure to fail or its delay, arrears and penalties or even a fine were formed.
Penios tax authorities are charged as a whole on the organization. Inspectors will take into account the date of payment of the income personnel and the date of the actual deduction of the tax.
We note: Penalty inspectors will discover if the tax was incorrectly reflected in the tax reporting and the error was not eliminated on time (the post. CS of the Russian Federation of 06.02.2018 No. 6-P). If the amount is shown in the reporting correctly, then you need to simply pay off the debt and pay in the budget penalties. The updated declaration at the same time does not represent in the IFTS. But tax and penalties should be paid to the budget before discovering inspection inspections (post. Presidium of the Supreme Arbitration Court of the Russian Federation of 03/18/2014 No. 18290/13).
Registration of payment order for NDFL in 2019 IP
IP is obliged to list the tax from their income no later than July 15, following the tax period, according to which it should be reported.
The most common mistakes that are allowed in the payment order and the procedure for their corrections are presented in the table below: