Decoding of lines 6-personal income tax. The procedure for filling 6-personal income tax

In 2018, accountants will fill out an updated income tax reporting form . What has changed in the reporting, have the tax authorities taken into account the wishes of the accountants when developing it? We will clarify in this article. One thing is certain - the electronic reporting form is already available. More on this later.

Who is required to submit a report to the IFTS?

For two years now, all taxpayers have been obliged to regularly submit to the IFTS tax reports on the total income of employees of the organization. Together with the report 6 of personal income tax, reflecting the total earnings paid to all employees, organizations provide individual certificate forms for each employee who was charged and paid earnings separately.

According to the clarifications of the Ministry of Finance and the Federal Tax Service of Russia, the report is provided at the registration address of the entrepreneur or organization. If the company has several separate divisions, then a report is provided for each of them separately.

The report is sent in paper form for organizations with a staff of up to twenty-five people or electronic - for organizations with a staff of more than twenty-five people.

What is 6 personal income tax?

The report reflects data on the organization, the total income of its employees, the amounts and dates of withholding taxes on employee income.

The form consists of three blocks:

• Title page;
• general information;
• data on income and income taxes.

How often are reports submitted?

Employee income tax reporting is provided to the IFTS once a quarter. The deadline for submission is the last day of the month of the period following the reporting period. Information is served on an accrual basis.

The reporting date for submitting the form is:

• date of receipt (date and time must be no later than twelve o'clock at night of the last reporting day) for submission of the form in electronic form;
• date of marking the Russian postal employee on the list of attachments with a date for delivery of the form by post;
• the date on your copy of the report indicated by the inspector when personally submitting the report to the Federal Tax Service.

Reporting in 2018 should be no later than:

• April 2;
• May 3;
• last business day of July;
• last working day of October.

Do I need to send an empty report?

If the taxpayer does not have employees, does not accrue income to them in the reporting period, or does not conduct activities, then there will be no data on income and income taxes. It is not necessary to submit a “zero” report to the Federal Tax Service Inspectorate, but it is recommended to notify the inspectorate about this (in order to avoid suspension of operations on accounts and imposing sanctions).

To avoid explanations from the Federal Tax Service Inspectorate, either submit a zero report or write an explanatory note in a free form on the reasons for the lack of a report on your part.

How to fill in correctly 6 personal income tax?

Basic requirements for reporting:

• The document contains information from the registration documents of the company.
• The report fills in the required number of sheets.
• It is impossible to correct errors in the report, print a document on both sides of a sheet, fasten calculation sheets.
• The form contains two fields (the first field, consisting of fifteen cells, for the first part of the decimal fraction, and the other field, consisting of two cells, for the fractional part), separated by a dot. They are for decimal numbers.
• On the sheets of the form should be continuous numbering.
• When filling out a report, you can write with a pen of dark color (black, blue and purple). To print information, you must use the face of Courier New (size 16–18).
• Fill in the fields from left to right.
• For each OKTMO code, the form is executed separately: individual entrepreneurs indicate the code at the registration address; organizations (separate unit) indicate the code of the municipality.
• Dashes are placed in the blank cells of the fields (for example, twelve cells are allocated for the TIN, and the taxpayer number itself contains ten characters).
• In the field certifying the correctness and completeness of the data indicated on this page, you must put the date of completion and signature.

Report Cover Page

The design of the form begins with the title page. Let us describe the decoding of lines 6 of personal income tax:

• details of the organization: TIN and KPP of the company, OKTMO code;
• adjustment number (000 - without adjustments, 001, 002 - with adjustments);
• data filling period (report code for the first quarter - 21, report code for the first half - 31, report code for the third quarter - 33, report code for the 4th quarter - 34);
• data submission period (calendar year, for example, 2018);
• IFTS code;
• name of the organization (short name of the legal entity or surname, name and patronymic of the entrepreneur);
• contacts (landline or mobile phone);
• F. I. O. of the head or representative of the organization (1 - head of the organization, 2 - representative of the company).

In the updated reporting on the cover page, you must fill in the new columns:

• reorganization form code and main details (TIN, KPP) of the legal entity acting prior to the reorganization;
• location code (accounting).

Here are examples of codes for the place of registration (registration):

• 120 - at the place of registration of the entrepreneur;
• 213 - at the place of registration of the enterprise as a major tax agent;
• 220 - at the place of registration of the enterprise.

Filling out the section "Generalized indicators"

The breakdown of lines 6 of the personal income tax of section 1 reflects generalized information for all employees, namely accrued income, calculated and withheld income tax on an accrual basis at the tax rate.

Line 070 6 PIT differs from line 040 due to the amount of carry-over wages.

Filling in the data section on dates, amounts of income received, personal income tax

In the interpretation of lines 6 personal income tax of section 2 are reflected:

1. Dates of recognition of income.
2. Dates of tax withholding and payment.
3. The total amount of actually recognized income, withholding tax on all employees.

The interpretation of lines 6 of personal income tax is made in blocks as many times as the number of times payments were made to employees of the organization.

The following is an explanation of the lines.

Advance Reporting Procedure

Workers are paid twice a month. This is the obligation of the employer arising from labor law. Employers avoid initiating inspections by the labor inspectorate, prosecutors and fines and do not violate the law.

The day of the month when wages are paid is recognized as the date of receipt of income for the advance payment. The tax withholding day is the day the earnings are actually transferred. Separately from the advance, income tax is not withheld. The tax is transferred on the day after the transfer of wages (line 120 6 personal income tax). You can list the next day. All employee income (wages including advance payment) is reflected in line 130 6 of personal income tax. Advance does not appear as a separate line.

How to reflect financial assistance in the report?

There are types of assistance that are reflected in tax report 6 of the personal income tax.

The benefit is not subject to personal income tax if it is paid to employees:

• injured as a result of terrorist acts;
• incurred in connection with emergency situations;
• in connection with the appearance of the child (not more than fifty thousand rubles);
• in connection with death.

Validation of information 6 personal income tax

Check the accuracy of the information in the income tax reports of employees by:

• comparing the data of different tax reports (the number of individual certificates of employee income = number in line 060 6 personal income tax);
• comparison of income in all individual tax certificates and line 020 of the second application of the income tax report, as well as the value of line 020;
• checking the balance of the lines, namely: line 040 = ((line 020 - line 030) x line 010): 100 and line 020 => line 030 in 6 personal income tax.

Responsibility of taxpayers

Responsibility was introduced for the submission of personal income tax reporting with incorrect information in 2016. The inspector, guided by the Tax Code of the Russian Federation, should require the provision of written explanations in case of errors in reporting. A fine can be avoided if the agent independently corrects the form before the inspection officer finds out the error.

Major fines

A fine can be imposed only for payments that were submitted after 01/01/16. For data submitted before 2016, no punishment is applied.

The Federal Tax Service Inspectorate has the right to suspend operations on a current account if the organization delays the provision of 6 personal income tax more than ten days after the reporting date.