Reporting 6-PIT - a new document for employers. It must be submitted to the regulatory authorities from the 1st quarter of 2016. This document is not prepared for each employee individually, but for the entire enterprise as a whole. Next, consider how to fill out 6-personal income tax.
General information
First of all, you need to know where 6-personal income tax is presented. The form of the document, drawn up in accordance with all the rules, is sent to the same control body to which the tax is transferred. You can present a document in two ways: in paper or electronic form. The first option is suitable for those employers whose average number of employees is less than 25 people. Form 6-NDFL can be presented in person or sent by mail. In electronic form, the document is sent through the official website of the Federal Tax Service.
6-personal income tax: deadlines for submission
The document is presented quarterly. It must be sent no later than the last day of the 1st month of the next quarter. The legislation provides liability for those who fail to file 6-personal income tax on time. Delivery times may be delayed. In particular, this happens if the extreme date falls on a holiday or day off. In this case, for entities issuing 6-personal income tax, the deadlines are postponed to the next business day. The following calendar dates are established by norms:
- 1st quarter 2016 - 05.05.2016
- Half year - 08/08/2016
- 9 months - 10/31/2016
- For 2016 - April 1, 2017
6-PIT: sample
When preparing a document, a number of general requirements must be observed. If we take any correctly drawn up example of 6-personal income tax, we can note that:
- The document is executed in accordance with the data present in the accounting registers. In particular, we are talking about accrued and paid income, deductions, calculated and withheld tax.
- Filling of 6-personal income tax is carried out on an accrual basis. First, the 1st quarter, then six months, then 9 months and a calendar year.
- If all indicators do not fit on the page, the required number of sheets is drawn up. Summary information should be reflected on the last of them.
- All pages are numbered (001, 002, and so on) starting from the title page.
- Filling of 6-personal income tax should be carried out without errors and blots. Correction of the written is not allowed, including with the use of corrective means. It is also not allowed to staple sheets, duplex printing.
- Since you can fill out 6-personal income tax by hand or on a computer, you need to know some rules. In particular, in the first case, blue, violet or black inks are used. When typing on a computer, characters are printed in the height of 16-18 points, in Courier New font.
Field Rules
In some cases, it may be difficult to enter information in f. 6-personal income tax. A sample document contains fields consisting of a certain number of familiarities. In each of them, only 1 indicator should be indicated. The exception is information about the date or value, expressed in decimal fractions. Calendar numbers are written using three fields. The first two contain 2 familiarities - for the day and month, the last - 4 - for the year. The decimal fits into 2 fields separated by a dot. Summary indicators and details must be present in f. 6-personal income tax. The form is issued separately for each OKTMO. Tax amounts are calculated and indicated in rubles. In this case, rounding rules are used. On each page is the date of compilation and signature of the responsible person.
Fields
- "TIN" - the numbers are indicated in accordance with the certificate of registration with the Federal Tax Service.
- "PPC" - filled only legal entities.
- "Adjustment Number." “000” is put in this field if 6-personal income tax return is carried out for the first time, “001” - at the first correction, “002” - at the second, and so on.
- "Period". This field indicates the code to which the change time corresponds.
- “Tax year” (e.g. 2016).
- “Provided to the authority” - in this field the FTS code is indicated, to which the document is sent.
- "At the place of registration / location." This field shows the code of the place of provision of 6-personal income tax.
- "Tax agent". In this field, an individual entrepreneur enters line by line the last name, first name, and middle name. The legal entity indicates the full name according to the constituent documentation.
- OKTMO Code. Organizations need to indicate it at the location or location of a separate unit. Entrepreneurs write the code at the address of residence. Individual entrepreneurs using PSN or UTII must indicate the numbers corresponding to the MO in which they are registered in the status of payers.
- "Contact phone" - here, respectively, indicates the number by which the Federal Tax Service can contact the agent.
- "With the attachment of documents / copies thereof." In this field you must put the number of pages of papers that confirm the specified information. If they are not, then dashes are put.
When is a document not necessary?
Form 6-NDFL is not issued if payments to employees were not made during the period and, accordingly, the tax on their income was not withheld. Simply put, it makes no sense to put zeros in the lines. The declaration of 6-personal income tax is not filed even when the company has no personnel. There is no need to draw up a document only to newly opened (registered) organizations that have not yet begun activity. An entrepreneur or legal entity may (but are not required) to notify the tax service in any form about the reasons for which f. 6-personal income tax.
Responsibility
For entities that need to draw up 6-personal income tax, the timing of the provision is of great importance. If they are not observed, a penalty is provided. At the same time, sanctions are imputed both to the whole enterprise and to the head. If the delay is not very large, then the fine is minimal. In this case, as a measure of influence, account blocking can be applied. The rules provide for 2 types of fines. The first is appointed if the 6-NDFL report was not sent at the appointed time or submitted later. The second fine threatens the subject in case of detection of errors in the document. Let us consider both cases in more detail.
Late submission of a document
Above, the dates in which it is necessary to provide f. 6-personal income tax. The penalty for late submission of a document is assigned within 10 days from the date it was received by the Federal Tax Service. However, the inspection may not wait for the completion of the desk audit. If the company is more than a month late, the fine will be 1,000 rubles. This size is considered the minimum. For each next overdue month, regardless of whether it will be full or not, another 1,000 rubles will be added to the assigned penalty. This provision is established in Article 126 of the Tax Code (Clause 1.2). The delay will be calculated from the date the organization submitted the report. The head of the company can be fined 300-500 p. This sanction is provided for in the Code of Administrative Offenses, in article 15.6. Tax inspectors have the right to impose this penalty without appeal to the court.
Account lockout
If the document is not submitted within ten days from the date established by the norms, the Federal Tax Service has the right to freeze banking operations with the financial resources of the debtor. Such a measure is provided for in article 76 of the Tax Code (clause 3.2). Explanations regarding the use of account locks are given in the letter of the Federal Tax Service dated 08.08.2016.
Controversial moment
Sometimes, in practice, situations arise when the organization registered at the end of the quarter and has not yet managed to pay anything to its employees. Accordingly, the 6-personal income tax report was not presented to the inspection. Meanwhile, the Federal Tax Service, not receiving the document on time, applies an account lock to the subject. Many have a logical question: is this measure legal in this case?
As mentioned above, Article 76 of the Tax Code in paragraph 3.2 allows for the freezing of transactions in the absence of f. 6-personal income tax. Normally, there is no reservation that blocking is used only in the presence of settlements with personnel. Meanwhile, it was also said above that the enterprise is not obliged to provide f. 6-personal income tax if it does not have employees or paid nothing to them in the corresponding period. However, tax officials themselves have repeatedly stated that they expect zero documents from the subjects. The fact is that the database does not determine the reason why the report was not submitted. Accordingly, the account is blocked automatically. To defrost, you will have to present a zero report. Over the next day (working), the tax authorities issue a decision to lift the lock. Such a period is provided for in paragraph 3.2 of the 76th article. Another day will be required to transfer the decision to the bank. Typically, the exchange of documentation is carried out via the Internet, respectively, the decision will come to the financial institution quickly enough. Within a day after receiving the resolution, the bank removes the lock. In order to avoid such problems in the future, experts recommend sending a notice of the absence of settlements with the staff and the adoption of a decision on this basis regarding the failure of 6-personal income tax.
Information Inaccuracy
The fine may be charged to the subject for any error or inaccuracy in the report. The amount of recovery - 500 p. for each page with false information. This sanction is provided for in article 126.1 of the Tax Code. The specified norm does not contain a clear list of errors that belong to the category of "false information". In this regard, the relevant decisions are taken directly by inspectors.
Meanwhile, the inspection cannot fine all entities thoughtlessly. As the Ministry of Finance explained, inspectors should consider each case individually. This means that, before issuing a fine, officials are required to assess the seriousness of the flaw / error. In addition, mitigating circumstances should be taken into account. In particular, a fine may not be imputed if, due to an error, the tax agent:
- Not underestimated the amount of mandatory deductions.
- He did not violate the interests of an individual.
- Did not cause damage to the budget.
These points are explained in the letter of the Federal Tax Service dated 08.08.2016. As in the case of late delivery of the document, it is allowed to bring not only the company, but also its responsible employees (the head, in particular). Officials may be fined 300-500 p.
How to avoid sanctions?
In order not to get a fine, it is necessary to notice inaccuracies before the tax authorities and correct them. For this, an updated declaration is drawn up. At the same time, experts recommend including in it the correct information on all revenues for the entire period. An updated 6-NDFL declaration is also presented if some information is reflected or not fully provided in the first document. It is advisable to compile it even if the inaccuracy has led to an overestimation of the amount of deduction. Otherwise, a fine (500 p.) Is possible. The Tax Code requires that only the information that was submitted with errors be included in the revised document. This provision is provided for in article 81 (paragraph 6). However, the tax inspectorate believes that 6-personal income tax cannot be so filled. The document must show generalized information without breaking them down by payers. If you bring information to one employee, then this can distort all the information.
Nuances
On the cover page when submitting the revised document should be affixed "Correction Number 001" (if this is the first correction). The design rules do not provide for the submission of a cancellation or cancellation calculation. This differs from 6-NDFL from the well-known reference 2-NDFL (it must also be presented). If the error was identified in the same quarter in which it was made, there is no need to present the updated document. Instead, inaccurate information is reversed until the end of the reporting period, and the calculation is made out in the usual way.
Is it necessary to clarify the calculation if the desk audit is completed?
Consider the case. The company was mistaken at registration of 6-personal income tax for 6 months. In lines 110 and 120 of the second section, the same calendar numbers of tax withholding and deduction were indicated. It would be right to set a deadline for payment on the next business day after deduction. Moreover, the deduction was made on time. The question arose: is it necessary to clarify the information if the company was not late with tax and the desk audit was completed?
Experts recommend sending a corrected calculation. When checking, authorized persons can decide that the company deducts tax late. In addition, for incorrectly indicated dates, a fine of 500 r. as for false information. They can be considered any errors and inaccuracies in the document. This provision is explained in the letter of the Federal Tax Service dated 08.08.2016. Corrections should be corrected in this way even if the desk audit was completed and the inspectors did not report any identified shortcomings. Errors can be detected during on-site inspection. In this case, the organization will be held accountable. It is safer if an error is detected immediately pass the updated f. 6-personal income tax. This will avoid penalties.