Report 6 personal income tax 3rd quarter. Who is required to submit a report
It is necessary to hand over 6 personal income tax for the 4th quarter of 2018 by April 1, 2019. The article shows how to reflect vacation pay, including “rollover” and for December, as well as free samples of 6-personal income tax, reference books and useful links.
Calculation in the form 6-NDFL must be submitted tax agents. These include firms, their divisions, as well as individual entrepreneurs, which in the reporting period issued personal income taxable remuneration to individuals. This may be payment for work under employment contracts, remuneration under SOE contracts for the performance of works or services, license payments or transfers for obtaining exclusive rights to intellectual property.
For accountants of companies and individual entrepreneurs who are tax agents, we have prepared reference books. They will help you correctly fill out the calculation of 6-personal income tax. Download for free:
It is convenient to keep records of salaries and personnel in. It is suitable for IP, LLC, budget institutions, NGOs, banks, insurance organizations, etc. The program includes full personnel records, timesheets, payroll for any system, sick and vacation pay calculators, uploading postings to 1C, automatic generation of all reporting (FSS, 2-NDFL, 6-NDFL, RSV, accounting, etc.) and much more.
It is necessary to report on the remuneration of individuals and on personal income tax quarterly - by the last day next month. Annual returns are required by April 1st of the following year. If the deadline falls on a non-business day, it is shifted to the next business date.
6 personal income tax for the 4th quarter of 2018
The current form 6 of the personal income tax from the order dated 10/14/15 No. ММВ-7-11 / [email protected] is presented in the window below, a sample of its filling can be downloaded:
To check the completed calculation of 6-NDFL, use the BukhSoft program. She will test it with all the testing programs of the Federal Tax Service. You can check the calculation generated in any accounting program. Try it for free:
Check 6-NDFL
Zero 6-personal income tax for the 4th quarter of 2018
It is only permissible not to submit 6-NDFL reports if, during the reporting period, taxable remuneration was not accrued to individuals, and personal income tax did not need to be withheld and paid to the budget. In this case, the company or entrepreneur does not have the duties of a tax agent, and all indicators of report 6 of the personal income tax will be zero. It is safer to submit such reports so that the inspection does not consider 6 personal income tax overdue.
Sections and indicators 6 personal income tax for the 4th quarter of 2018
The reporting includes two sections, the first of which is filled in according to the accumulation from the beginning of the year, separately for each tax rate (13%, 30%, etc.), and the second - for the last three months of the past period. The indicators of sections 6 of personal income tax for the 4th quarter of 2018, see table 1.
Table 1. Sections and indicators 6 personal income tax for the 4th quarter of 2018
No. p / p |
Section 1 |
Section 2 |
||
Line |
What do they reflect |
Line |
What do they reflect |
|
tax rate |
Dates established by the Tax Code of the Russian Federation for receiving remuneration |
|||
Cumulative remuneration issued since the beginning of the year |
Dates established by the Tax Code of the Russian Federation withholding personal income tax from rewards |
|||
Cumulative dividends paid to individuals since the beginning of the year |
The deadline established by the Tax Code of the Russian Federation for transferring personal income tax from remuneration to the budget |
|||
Personal income tax deductions for individuals on a cumulative total since the beginning of the year |
The amount of remuneration to individuals, including personal income tax |
|||
Calculated tax on remuneration to individuals on an accrual basis since the beginning of the year |
Withheld personal income tax |
|||
Calculated tax on dividends of individuals on an accrual basis since the beginning of the year |
||||
Advance fixed payments that reduce tax at the beginning of the year |
||||
Number of individuals who received rewards |
||||
withholding tax |
||||
Tax that cannot be withheld due to lack of cash payments individuals |
||||
Tax refund withheld excessively |
Vacation pay for the 4th quarter in 6 personal income tax
In order to correctly draw up the second section of the reporting form, including specifying vacation pay for the 4th quarter in 6 personal income tax, you need to navigate by key dates from tax code. These include the deadlines for calculating the tax, its withholding and payment to the budget. Read more about key dates in Table 2.
If the tax deadline falls on a non-working day, then the general rule applies for any tax payments about moving to a business day.
Example 1
It is necessary to pay personal income tax on vacation pay paid in September by September 30th. However, in 2018 in the specified month it is Sunday, so the deadline for tax transfer is postponed to October 1, 2018.
13 percent
2600 r. (20,000 rubles x 13%)
6 personal income tax for the 4th quarter of 2018: "carryover" vacation pay
When filling out personal income tax report 6, the rule applies: a “carryover” operation is reflected in the second section of the report for the period in which the last date for paying tax to the budget falls. In the case of vacation pay, this is the last day of the month in which they were paid to the employee. If the deadline falls on a non-working day, then the deadline is transferred to the next month, and in this case it is important not to make a mistake when filling out 6-personal income tax.
Example 3
Symbol LLC December 20, 2018 paid vacation pay to the manager in the amount of 20,000 rubles. for a 6-day December vacation. The deadline for paying personal income tax in this case is shifted from December 31st to January 9th. This means that vacation pay will not be reflected in 6 personal income tax for the 4th quarter of 2018. The operation for the payment of December vacation pay will generate lines 100 - 140 of the 6-NDFL form for the 1st quarter of 2019. as shown in the table.
No. p / p
Line
2600 r. (20,000 rubles x 13%)
6 personal income tax for the 4th quarter of 2018: vacation pay accrued in the previous month
A similar rule applies in a situation where vacation pay is accrued in one month and paid in the next.
Example 4
Accountant at Simvol LLC December 29, 2018 accrued vacation pay to the manager in the amount of 10,000 rubles. for a 5-day holiday starting on January 14, 2019. Average earnings paid to the manager on January 10, 2019. The vacation pay transaction will generate lines 100 - 140 of Form 6-NDFL for the 1st quarter of 2019. as shown in the table.
No. p / p
Line
Vacation pay for the 4th quarter in 6 personal income tax
1300 r. (10,000 rubles x 13%)
Growing 6-NDFD should be given in tax office tax agents who accrue and pay income in favor of individuals.
Who must submit 6-personal income tax for the 3rd quarter of 2018
Tax agents in without fail must report to the IFTS for taxes paid for individuals. Tax agents can be:
- Legal entities, as well as their branches and divisions;
- Individual entrepreneurs who have employees;
- "Self-employed" individuals leading entrepreneurial activity without employees. These can be private notaries, lawyers, mediators, arbitration managers, etc.
Tax agents provide a 6-NDFL report on the payment of tax from the paid income, for those individuals with whom certain agreements have been concluded, namely:
- Labor contract;
- Civil contract;
- License agreements or agreements for the alienation of rights, etc.
Important!!! If no accruals were made in the reporting period, then the tax agent may not submit reports. Then you need to bring a letter to the tax office about the absence of accrual in favor of individuals in the current reporting period, or you can provide a zero calculation.
From what accruals and payments it is necessary to provide a report 6-NDFL
The calculation of 6-personal income tax should reflect the income on which they are subject to taxation. If the payment is not taxable, then it is not reflected in the report. The calculation of 6-personal income tax should reflect such received income as:
- Wages received;
- Received remuneration in accordance with the terms of a civil law contract;
- accrued vacation pay;
- Temporary disability benefits;
- Premium payments;
- Additional payments and allowances, in accordance with the current system of remuneration at the enterprise;
- Receiving one-time financial assistance;
- Payment of dividends;
- Income received in kind.
Deadlines for submitting the calculation of 6-personal income tax for the 3rd quarter of 2018
Taxpayers report on income during the year on a quarterly basis. The deadline for submitting the report on a quarterly basis is not later than the last day following the month. The annual report is submitted before April 1 of the next year after the reporting one.
When submitting reports 6-NDFL applies tax rule, namely, if the last day of reporting falls on a weekend, then it is transferred to the first working day.
The exact dates for reporting in 2018 will be considered in the table
Penalties for failure to submit or late submission of reports in the form 6-NDFL
If for some reason the taxpayer did not submit the reports, or submitted them, but not on time, as well as if errors were made in the reports, the tax inspectorate imposes penalties on the taxpayer or on the official. The amount of penalties is presented in the form of a table:
Where is the calculation of 6-personal income tax for the 3rd quarter of 2018
Tax agents must report on taxes paid to the Inspectorate of the Federal Tax Service, namely:
- Legal entities - at the place of registration of the legal entity;
- Individual entrepreneurs and "self-employed" individuals - according to the place of registration.
In what form is the 6-NDFL reporting for the 3rd quarter of 2018 submitted?
Tax agents can submit 6-NDFL reports to the tax office as in in electronic format as well as on paper.
Consider each type separately in the form of a table:
Basic rules for filling out the 6-NDFL report: 3rd quarter of 2018
Form 6-NDFL was put into effect by the order of the Federal Tax Service of Russia of October 14, 2015 No. MMV-7-11 / 450 (as amended by the order of the same department of January 17, 2018 No. MMV-7-11 / [email protected]).
The calculation of 6-NDFL consists of title page, section #1 and section #2.
Calculation form:
- If the calculation is made on paper, then it is allowed to fill in both blue and violet paste, errors and corrections are not allowed;
- If the calculation is typed on a computer, then it is recommended to use capital printed characters of the Courier New font with a height of 16–18 points;
- automatically in a specialized program - this is the most reliable way, since when sending, if the program detects any errors, then the report simply will not be sent, but will give an error that needs to be corrected.
Page numbering should be through. If the report is compiled in a special program, then the numbering is automatically entered there.
The procedure for filling out the calculation of 6-NDFL for the 3rd quarter of 2018
The calculation of 6-personal income tax consists, as previously mentioned, of the title page, section No. 1 and No. 2. Consider in the form of a table what is reflected in each section:
Section name | Reflection of information in this section |
Title page | Reflects information about the tax agent, namely: TIN, KPP, company name, if IP then full surname, name and patronymic, OKTMO code, contact phone number. And also be sure to indicate the reporting period, the number of the adjustment, the number of the tax office. The title page is stamped and signed by the head. |
Section #1 | This section reflects information on income for 9 months, namely from 01/01/2018 to 09/30/2018, and also reflects the total accrued tax for this period. The section is filled with a cumulative total from the beginning of the year. |
Section 2 | This section is filled out on the basis of data for the last reporting period. In our case, this is the third quarter and it should reflect the date of receipt of income, the date of tax withholding, the deadline for transferring income, the amount of actual receipt of income, the amount of personal income tax withheld. |
The calculation of 6-personal income tax must be filled out very carefully, as there are misunderstandings when filling out by tax agents. For more convenient filling in the calculation of 6-NDFL, tax office constantly issues letters explaining how to enter data in a particular line of the report. In order to avoid mistakes, it is necessary to constantly use the recommendations for filling.
Typical errors when filling out the calculation of 6-NDFL in the 3rd quarter of 2018
Mistake No. 1 There are more than 25 people at the enterprise, and reports are submitted on paper.
Submit reports electronically.
Error No. 2 The reporting period is incorrect in the calculation, OKTMO
Mistake No. 3 The parent company sends the calculation for the division.
It is correct that the unit sends the calculation for itself.
Often, the Calculation of 6-NDFL for 9 months is referred to as the Calculation for the 3rd quarter. Let's make a reservation right away that it is more correct to talk about the Calculation for 9 months, because this form of tax reporting is compiled on an accrual basis. On the other hand, section 2 of the Calculation for 9 months shows only those transactions that were completed in the last 3 months, i.e. in the 3rd quarter. Recall that the operation is considered completed in the period in which the deadline for the transfer of personal income tax comes (Letter of the Federal Tax Service of July 21, 2017 No. BS-4-11 / [email protected]). In view of the foregoing, for the purposes of our consultation, the concepts of settlements for 9 months and for the 3rd quarter of 2018 will be considered equivalent.
6-NDFL for 9 months 2018 - form
To prepare the Calculation of 6-NDFL for the 3rd quarter of 2018, the same form is used that was used to compile the Calculation for the 1st quarter and half of 2018.
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 in line 025.
If an organization or an individual entrepreneur employs foreigners who have a patent and pay personal income tax on their own, then the tax agent may reduce the calculated personal income tax of such employees by the amount of the fixed personal income tax payments they have transferred. Consequently, 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 from 01/01/2018 to 09/30/2018 inclusive. Moreover, if during the specified period the same person was dismissed and rehired, in line 060 it is indicated only once.
And line 070 6-personal income tax - what does it include? Line 070 "Amount of tax withheld" reflects the amount of personal income tax that was withheld by the tax agent during 9 months of 2018. Of course, the amount reflected in the 6-personal income tax on line 070 may not coincide with the amount of calculated tax (line 040). For example, personal income tax wages for September, paid in October 2018, will be calculated as of September 30, 2018, but will be withheld only in the 4th quarter of 2018.
And when is line 080 in 6-personal income tax filled out? Line 080 “Amount of tax not withheld by the tax agent” in 6-NDFL reflects the amount of personal income tax that the tax agent will not be able to withhold from the income of an individual until the end of the year. For example, a tax agent recognizes it as impossible to withhold tax in the case when he issued income in kind to an individual, while the taxpayer has no income in cash (clause 5, article 226, clause 14, article 226.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated July 19 .2016 No. BS-4-11/ [email protected]).
On line 090 “The amount of tax returned by the tax agent”, you need to show the amount of personal income tax that was returned to individuals 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 fill out section 2 of the Calculation of 6-NDFL
In Section 2 "Dates and amounts of income actually received and personal income tax withheld" you must specify:
- dates of actual receipt of income by individuals;
- dates of withholding personal income tax;
- terms of transfer of personal income tax;
- the amount of income actually received;
- the amount of income tax withheld.
At the same time, if several individuals have the same dates of actual receipt of income, the dates when personal income tax must be withheld and transferred to the budget (i.e., lines 100-120 of Section 2) are the same, then the amounts of income actually received (line 130), as well as the amounts of tax withheld (line 140) for such persons are reflected in the Calculation summarized, i.e., folded in one block of lines 100-140.
It is indicated that on line 100 "Date of actual receipt of income" it is necessary to indicate the date when the individual actually received the income reflected on line 130. And what exactly should be shown in line 100 of 6-NDFL - accrued or paid? Dates of actual receipt of income are specified in Art. 223 of the Tax Code of the Russian Federation and do not always correspond to the date of payment of income. For example, income in the form of wages is recognized as received on the last day of the month for which the income was accrued. But sick leave or vacation pay is shown received on the date of their payment. The date of recognition of the award depends on its type. The monthly bonus is reflected in the same way as the salary, i.e. on the last day of the month (Letter of the Ministry of Finance dated 04.04.2017 No. 03-04-07 / 19708). And the premium for a longer period of time (quarter, year, etc.) is considered received for personal income tax purposes on the date of payment (Letter of the Ministry of Finance of October 23, 2017 No. 03-04-06 / 69115).
And what is the filling procedure for line 110 of the 6-NDFL form? Line 110 “Tax withholding date” indicates the date when personal income tax must be withheld from income shown on line 130. Recall that personal income tax must be withheld upon actual payment of income (clause 4, article 226 of the Tax Code of the Russian Federation). And if the income is given in kind, as well as when receiving income in the form of material gain the tax agent must withhold personal income tax at the expense of any income paid in cash (paragraph 2, clause 4, article 226 of the Tax Code of the Russian Federation).
And how to fill out line 120 in 6-personal income tax? On line 120 “Tax transfer deadline”, you need to show the date no later than which personal income tax must be transferred to the budget. In the general case, this must be done no later than the working day following the day the income is paid (clause 6, article 226 of the Tax Code of the Russian Federation). But for temporary disability benefits and holiday personal income tax transferred in special terms: no later than the last day of the month in which such payments were made.
And what to show on line 130 6-personal income tax - accrued or paid? In 6-personal income tax line 130 "Amount of income actually received" you need to show the total amount of income of individuals (with taking into account personal income tax) received on the date indicated in line 100, i.e. actually accrued income.
Line 140 "Amount of tax withheld" should reflect the generalized amount of tax withheld.
For the form 6-NDFL for the 3rd quarter of 2018, a sample filling is given below.
6-NDFL 2018 - paper form or electronic Calculation?
In the general case, the Calculation in the form 6-NDFL is submitted in electronic form. And those tax agents whose number of individuals does not exceed 25 people choose the form of presentation of the Calculation themselves - in electronic form or on paper (clause 2 of article 230 of the Tax Code of the Russian Federation).
Deadline for the Calculation of 6-NDFL for 9 months
In the general case, the Calculation of 6-NDFL for the 1st quarter, six months or 9 months is submitted no later than the last day of the month following the corresponding reporting period (clause 2, article 230 of the Tax Code of the Russian Federation). But if the deadline for submitting the Calculation falls on a weekend or non-working holiday, it will be possible to submit Form 6-NDFL on the first business day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
It turns out that the deadline for submitting the Calculation for 9 months of 2018 is 10/31/2018.
But the form 6-NDFL for 2018 must be submitted no later than 04/01/2019.
6-NDFL for 9 months 2018 - sample filling
We gave an example of filling out 6-personal income tax for the 1st quarter of 2018 in a separate one. In continuation of the previously considered conditional example, we will give an example of filling out for 9 months of 2018 for the form 6-NDFL. To do this, we will supplement the information for preparing the form with the following necessary data:
The number of individuals who received income in the reporting period is 15.
Please note that the advance payment and salary for September 2018 in Section 1 of the Calculation for 9 months of 2018 are reflected, but not shown in Section 2 of Form 6-NDFL, because the tax calculation date falls on the 3rd quarter of 2018, and in fact, the tax will be withheld only in October 2018.
Therefore, between the indicators of lines 040 “Amount of calculated tax” and 070 “Amount of tax withheld” of Section 1, there was a difference in the amount of personal income tax calculated but not withheld as of September 30, 2018 in the amount of 80,990 rubles.
You can download an example of filling out for the 3rd quarter of 2018 for the 6-NDFL form.
To check the correctness of filling out the Calculation 6-NDFL, you should contact Control ratios, sent by the Letter of the Federal Tax Service of March 10, 2016 No. BS-4-11 / [email protected]. We talked about how, in particular, the data in the 6-NDFL Calculation and 2-NDFL certificates are verified.
Starting in 2016, employers were required to submit another type of reporting - 6-NDFL. And although this type of calculation has been provided for more than one tax period, many questions still arise when compiling it. Below is material on how to correctly form 6-personal income tax for the 3rd quarter and an example of filling out this form.
Rules for filling out 6-NDFL for the 3rd quarter
A new type of reporting for tax agents is 6-NDFL. This quarterly calculation is filled in by all employers, entrepreneurs and organizations based on the accrued, paid amounts of earnings and taxes withheld.
Formation of reporting takes place from the beginning of the tax period on an accrual basis. The calculation for the 3rd quarter actually contains data for 9 months from the beginning of the year.
The composition of the 6-NDFL form in 2017 has not changed, it still includes the following sections:
- Title page - information about the employer:
- Section 1 contains generalized indicators that provide information on the accrued income of employees, withheld tax amounts, availability tax deductions. Accruals are determined on an accrual basis from the beginning of the period (year).
- Section 2 contains data on the dates of receipt of income and tax withholding. The 2nd section indicates the amounts of accruals and personal income tax withheld only for the 3rd quarter, that is, from July to September.
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The purpose of the introduction new form reporting - additional control by the fiscal authorities over the accrual, timely withholding of taxes and the timeliness of their payment. The discrepancy between the data in the provided calculation and the amount of funds transferred for the payment of tax leads to the formation of arrears. As a result, the Federal Tax Service has the right to charge penalties and fines.
Sample filling 6-personal income tax for the 3rd quarter
A sample of filling out 6-NDFL for the 3rd quarter will be studied taking into account the following requirements:
- The data in Section 1 are entered on an accrual basis, taking into account previous accruals from the beginning of the year.
- If there are several personal income tax rates lines 010 - 050 are formed separately for each rate.
- If dividends were accrued at the enterprise, then lines 025 and 045 are filled in for income and calculated tax, respectively.
- Line 050 is filled in if the state employs hired foreign workers.
- Line 060 provides data on the total number of employees who have received income since the beginning of the year.
- Line 070 contains data on personal income tax withheld by the employer.
- Tax amounts that could not be withheld are reflected in line 080.
- In situations return of personal income tax in accordance with Art. 231 of the Tax Code of the Russian Federation, line 090 is filled.
Section 2 of reporting 6-NDFL is filled out based on the results of accrual, deductions and payments of the last quarter. The following information is provided:
- Getting income. Line 110 - the date of receipt of income in accordance with the provisions of Art. 223 of the Tax Code of the Russian Federation; line 130 is the payout amount;
- Withholding tax. Line 110 is the withholding date corresponding to the actual payment. The deadline for transferring personal income tax is determined by line 120, is made no later than the next day of payment. Line 140 - tax amount:
When filling out information about payments and deductions, there are some nuances. For instance:
- Under the date of receipt of income, the last day of the month of accrual is considered as a salary;
- If we are talking on payment upon dismissal, the date of receipt of income becomes the last working day;
- The deadline for transferring personal income tax from the amounts of benefits and vacation pay is determined as the last day of the month.
When filling out the calculation in sections 1 and 2, different amounts will be taken into account. In view of the fact that the actual transfer of tax for last month quarter (September) must be carried out only in October (Q4), the amounts accrued for September will be reflected in the next annual calculation. At the same time, the September income and the calculated tax for this period are included in total amount in section 2.
Deadline for 6-personal income tax for the 3rd quarter
The procedure for providing the calculation of 6-personal income tax in 2017 has not changed. The report must still be submitted no later than the end of the month following the reporting period (3rd quarter). If the specified date falls on a weekend, the document must be submitted on the next business day.
The deadline for submitting Form 6-NDFL for the 3rd quarter in 2017 is October 31. Late submission of information is fraught with fines. In relation to reporting 6-NDFL, a fine is charged at the rate of 1,000 rubles. for each overdue month, including incomplete.
In addition, a delay in the transfer of the calculation for a period of more than 10 days may lead to the blocking of the payer's current account by the inspectors. Fines in the amount of 300 - 500 rubles. may be assigned to responsible persons.
For accountants of companies and individual entrepreneurs who are tax agents, we have prepared reference books. They will help you correctly fill out the calculation of 6-personal income tax. Download for free:
The current form 6-NDFL and a sample of its completion are presented below:
Calculation according to the form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill in the calculation automatically. Before being sent to the tax office, the form will be tested by all the verification programs of the Federal Tax Service. Try it for free:
Fill out 6-personal income tax online
The current form of 6-NDFL for the 4th quarter * 2018
6-NDFL - quarterly tax reporting firms and entrepreneurs - tax agents on tax on monetary and non-monetary rewards accrued and issued to individuals for the reporting period. It looks like this:
Who submits a 6-personal income tax report for the 4th quarter of 2018?
Tax agents report on the tax on remuneration to individuals:
- Firms and their divisions.
- Entrepreneurs.
- "Self-employed" persons conducting business without employees. These can be private notaries, lawyers, mediators, arbitration managers, etc.
To submit a report on payments and tax on them, including 6 personal income tax for the 3rd quarter of 2018, these persons must, if they issued monetary or non-monetary rewards:
- employees with whom labor contracts are concluded;
- individuals performing services or works under GP contracts;
- individuals who own exclusive rights to intellectual property, with whom license agreements or agreements for the alienation of rights have been concluded, etc.
Deadline for 6-personal income tax for the 4th quarter of 2018
Firms, entrepreneurs and “self-employed” persons must report on the income of individuals and taxes on them quarterly during the year - no later than the last day of the next month. The annual calculation must be submitted no later than April 1 of the year following the reporting year.
According to Form 6-NDFL, the tax rule is applied that the deadline for submitting a report that falls on a non-working day is shifted to the next working date. See table 1 for more details.
Table 1. Deadline for 6-personal income tax in 2018-2019
Penalties for calculating 6 personal income tax for the 4th quarter of 2018
Sanctions for firms and their managers are established for failure to submit or delay in the report, as well as for errors and inconsistencies in it. See sanctions in table 2.
Table 2. Penalties of 6 personal income tax
The BukhSoft program will test the completed 6-NDFL form, find errors and help you avoid tax sanctions. Try it for free
Test 6-NDFL online
Example 1The accountant of Simvol LLC submitted a 6-NDFL report with a delay of two months - on June 3, 2019 instead of April 1, 2019. The inspection fined Symbol for 2000 rubles. (1000 rubles x 2 months).
The director of "Symbol" decided to withhold the amount of the fine from the accountant's salary. In this regard, the accounting department of "Symbol" reflected in the accounting:
Debit 68 subaccount "Personal income tax settlements" Credit 51
2000 r. - the fine has been paid;
Debit 91-2 Credit 68 subaccount "Calculations for personal income tax"
2000 r. - a fine has been charged;
Debit 99 Credit 68 sub-account "Calculations for income tax"
400 r. (2000 rubles x 20%) - a permanent obligation is reflected;
Debit 70 Credit 91-1
2000 r. - the fine is deducted from the salary of the guilty employee.
Zero calculation 6 personal income tax for the 4th quarter
If from the beginning of 2018, as of December 31, a firm, entrepreneur or “self-employed” person did not accrue remuneration to individuals, did not pay them and did not withhold tax, then they are not considered tax agents. As a result, the indicators of the annual calculation will be zero. In such a situation, it is not necessary to take it.
However, it is safer to submit a zero report so that the inspection does not decide that the report was not submitted on time and does not fine the firm, entrepreneur or “self-employed” person.
Where to file 6 personal income tax for the 4th quarter and any other period?
Tax agents must report on the income of individuals and taxes on them:
- firms - to the tax office at their location;
- entrepreneurs and "self-employed" persons - at the place of registration.
See table 3 for the specifics of submitting the 6-personal income tax form for the 4th quarter of 2018.
Table 3. Where to hand over 6-personal income tax?
Where does the employee earn money? | Which inspectorate to report to |
At the head office | Location of head office |
In a separate division | At the location of each separate subdivision, even if they are registered in the same tax |
Both in the head unit and in a separate |
|
In subdivisions in the same municipal territory under the jurisdiction of various inspections | At the place of registration in any inspection on the municipal territory |
From the entrepreneur-payer of UTII | At the place of business subject to UTII |
From an entrepreneur working for PSN | At the place of business for which the patent is issued |
From an individual entrepreneur combining the simplified tax system and UTII |
|
Common mistakes when submitting 6-personal income tax
Error 1. Reported about employees separate subdivisions at the location of the head office.
It is better to submit separate reports:
- about employees of the head office - to the inspection at its location;
- about employees of separate subdivisions - in the inspection at their location, even if the subdivisions do not pay remuneration themselves.
Error 2. Reported on paper with the number of hired employees of 25 people or more
It is more correct to submit the Calculation in electronic form via telecommunication channels.
Mistake 3. Reported in one form for the head office and separate divisions.
It is more correct to submit separate reports at the location of the head office and each of the separate divisions.
Mistake 4. When changing legal address reported only once.
It is more correct to submit two separate calculations to the new inspection:
- with the old OKTMO - for the period before registration at a new address;
- with the new OKTMO - for the period after the day of registration at the new address.
We fill out 6-personal income tax for the 4th quarter of 2018
Filling out 6-personal income tax for 4 and other quarters consists in the design of the title page and two sections, which are filled out in compliance with general rules for tax calculations and declarations:
- Total indicators are filled in mandatory, in the absence of a sum, zero is put in this cell.
- Letters and numbers are entered in cells from left to right.
- In the remaining empty cells, dashes are placed on the right.
- The page numbers of the 6-NDFL form are put down in order: “001”, “002”, “003”, etc.
- If kopecks are provided for a numerical indicator, it cannot be rounded to rubles, but must be indicated with kopecks.
A sample of filling out 6-NDFL for the 4th quarter: title page
In the "TIN" field indicate tax number assigned to a firm, entrepreneur, or “self-employed” person.
In the field "Checkpoint" firms enter their checkpoint or checkpoint of the subdivision.
In the field "Adjustment number" put down:
- "000" - at the initial delivery of the settlement;
- correction number "001", "002", etc. - upon delivery of the corrected calculation.
In field " Reporting period(code)" put down a two-digit period encoding:
- code 21 - first quarter;
- code 31 - half a year;
- code 33 - nine months;
- code 34 - full year.
In field " Taxable period(year)" indicate the year in which the reporting period falls.
In the line "Represented in tax authority(code)" give the code of the inspection that accepts the reporting. You can find out this code using the service on the website of the Federal Tax Service:
In the field "At the location (accounting) (code)" indicate a three-digit encoding:
- code 214 - if they submit reports at the location of an ordinary company;
- code 120 - if they report at the place of registration of the entrepreneur;
- code 213 - reporting for the largest taxpayer.
In the line "Tax agent" enter the short name of the company or the full name of the entrepreneur or "self-employed" person.
In confirmation of the information indicated in the calculation, it reflects the full name of the person who signed it (the head or the holder of the power of attorney). In the case of a trustee, you must specify the details of the power of attorney.
Filling out section 1
The indicators of the first section are cumulative since the beginning of the year. The first section is filled out separately for each tax rate (13%, 30%, etc.):
- line 010 - tax rate;
- on line 020 - income of individuals on accumulation for the period from January 1 to December 31;
- on line 025 - dividends received by individuals for the period from January 1 to December 31;
- on line 030 - tax deductions on an accrual basis from the beginning of the year;
- on line 040 - the calculated tax on income of individuals for the period from January 1 to December 31;
- on line 045 - the calculated tax on dividends of individuals for the period from January 1 to December 31.
The block of lines from 060 to 090 is filled in only once - on the first page of the Calculation:
- in line 060 - the number of individuals who received income;
- in line 070 - tax withheld;
- in line 080 - a tax that cannot be withheld (for example, if an individual was given non-monetary income, but there were no payments to him);
- in line 090 - the amount of tax refunded in case of excessive withholding, including when changing the status of an individual from a non-resident to a resident of the Russian Federation.
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Fill out 6-personal income tax online
Filling out section 2
In the second section, tax agents reflect the dates of receipt of income by individuals, the days of withholding and payment of personal income tax as well as income and taxes. When filling out 6 personal income tax for the 4th quarter of 2018, the following general rules must be taken into account.
- For each date of payment of income, only one amount of tax is indicated.
- When paying income on the same day with different dates of tax transfer to the budget, a separate block of lines from 100 to 140 is filled.
- Transactions are not grouped by tax rates and are displayed chronologically.
- Only income and tax amounts relating to the last three months are shown. For example, when filling 6
In the Calculation, it is necessary to reflect the indicators in lines from 100 to 140 for the period from October to December.
In the stock block from 100 to 140, the indicators are as follows:
- on line 100 - the dates of receipt by individuals of income;
- on line 110 - the day the tax was withheld;
- on line 120 - the deadline for payment of tax on income from line 100 to the budget;
- on line 130 - the amount of income of individuals, taking into account the tax received on the day reflected in line 100;
- on line 140 - the amount of tax withheld on the day indicated on line 110.
How to complete the payroll
If the final payroll for September occurred in October, such an operation will fall into section 2 6 of the personal income tax of the 4th quarter.
Example 2
Symbol LLC issues the final salary for the month on the 3rd day of the next month. In 2018, for September, the salary was issued on October 3. Section 2 will reflect the dates in rows:
- № 100 – 30.09.2018;
- № 110 – 02.10.2018;
- № 120 –03.10.2018.
How to fill out vacation pay
Vacation pay accrued in the 3rd quarter and transferred to employees in the 4th quarter is reflected in the second section 6 of the personal income tax for the 4th quarter of 2018.
Example 6
In 2018 financial director Simvol LLC has gone on vacation since September 24th. Vacation pay was accrued to him in September, and paid on October 19. The operation will fall into the second section of 6 personal income tax for the 4th quarter in the lines:
- № 100 – 19.10.18;
- № 110 – 19.10.18;
- № 120 – 31.10.18.
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