According to Form 6-NDFL, employers - tax agents report on accrued income in favor of individuals and income tax on these payments. Information is submitted to the Federal Tax Service on a quarterly basis. The form has a unified template, which was approved by the tax authorities by order No. ММВ-7-11/ [email protected] dated 10/14/2015. The structure of the form provides, among other things, for the reflection of data on checkpoint and OKTMO codes, which change when the business entity changes its address. We will tell you how a company whose address has changed during the tax period should report 6-NDFL.
General rule
Quarterly reporting 6-NDFL is prepared in the form approved by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450, by all tax agents for personal income tax (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents are organizations and individual entrepreneurs who employ individuals under employment and civil law contracts.
Calculations must be submitted to the Federal Tax Service at the place of tax registration of the organization or individual entrepreneur (clause 2 of Article 230 of the Tax Code of the Russian Federation). That is, organizations submit Form 6-NDFL according to their location, and entrepreneurs - according to their place of residence (Article 11, paragraph 1 of Article 83 of the Tax Code of the Russian Federation). If an organization has separate divisions, then calculations are provided at the location of each of them. This is the general rule, but where to submit 6 personal income taxes when changing your legal address?
For your information
Only those who accrue and pay income to individuals must submit Form 6-NDFL. If the organization did not carry out such actions during the reporting period, then there is no need to provide the calculation to the tax office. If it does, then the tax inspectorate must accept it (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11/13984).
How to pay personal income tax correctly
Let’s assume that an entry about changes in the Unified State Register of Legal Entities was made on May 20. From this date, transfer personal income tax and submit reports to the new tax office. The chronology will be like this:
| April 10th | Salaries for March were issued |
| 11 April | Paid personal income tax on March salary using old details |
| May 10 | Paid salaries for April |
| may 13 | Paid personal income tax on April wages using old details |
| May 20 | An entry has appeared in the Unified State Register of Legal Entities: new OKTMO, checkpoint and inspection code |
| June 10th | Salaries for May were issued |
| June 11 | We paid personal income tax on May salaries using new details |
To ensure that correct payments are generated in Elba, change the details to the current ones.
Address changed
So, where to submit 6-NDFL when changing address? To the inspectorate at the new place of registration (clause 2 of Article 230 of the Tax Code of the Russian Federation). Both organizations and individual entrepreneurs should do this. The procedure for filling out OKTMO depends on the period for which the reports are submitted.
| Time interval for which the calculation is submitted | OKTMO code |
| Period before registration at a new location | Old OKTMO code |
| Period after registration at a new location | New OKTMO code |
As for the checkpoint, after a change of address, only the new code is indicated in the calculation (letter of the Federal Tax Service dated December 27, 2016 No. BS-4-11/25114). Now you know where to submit 6-NDFL when changing the legal address of an organization or an individual entrepreneur.
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12.09.2016
Check OKTMO - code for the classifier of municipal territories
Charges and payments must be on the same OKTMO. Accruals are what you showed in the 6-NDFL report and must pay, and payments are what you actually paid. It is important that OKTMO in the report and payments coincide.
The tax office records accruals and payments in a special card for settlements with the budget. A new OKTMO means that another card has been opened for you. If you continue to pay and report as before, one will result in an overpayment, and the other an arrears.
OKTMO can change even if you moved to the next street.
filling out 2NDFL and 6NDFL when changing legal entities. addresses and checkpoints
Good afternoon, tell me how to implement my situation in the program. We changed our legal address and moved from one tax office to another, registered with the new Federal Tax Service on May 23. According to the letter from the Ministry of Finance to the new Federal Tax Service, we will have to submit 2 declarations, but with different OKTMOs. in 1C I added the details in the Organization - checkpoint - history - added a new checkpoint, Federal Tax Service Inspectorate, OKTMO, details, put the number 05.23.17. I tried to create 6NDFL, clicked fill - it was empty. I suppose because the salary for May has not yet been accrued. But how can I generate reports according to the old OKTMO and will the program itself divide these reports into before and after, since my transition occurred within the quarter and not on the 1st of the new month? Help me to understand!
Change of legal address within one location of the organization
What does this concept mean:
- The company changes its legal address within the city (for example, from Maroseyka Street to Lenin Street).
- The company changes the house number from 4th to 5th within the same street.
- Even when a company needs to change its office number from 1st to 2nd, this is also considered a change of address.
In all of the above cases, the procedure for changing the address of an organization still takes place in one stage, and the documents are submitted to the registration authority at the current location of the company. The period for registering government changes will be 5 working days
(not taking into account the day of submission and receipt of documents).
Changing the location of the organization
What does this concept mean:
- The company needs to move from Moscow to Vladimir.
- The company needs to move from Moscow to the Moscow region.
- The company needs to move from Surgut to Samara.
Simply put, a change in the location of an organization is a “relocation” of a company from one municipality to another.
In this case, the change of location occurs in two stages.
- At the first stage,
documents are submitted to the registration authority at the current location. The period for registering changes will be 5 working days, BUT then another 21 calendar days are counted before the company can move on to the second stage of changing its location. - At the second stage,
the documents are submitted to the registration authority at the future location. The registration period will also be 5 working days.
General points for changing the address and location of an organization
In both of the above cases, the requirements for the legal address of the organization have been tightened
.
Since 2021, it is mandatory to submit documents to the registration authority at the legal address
:
- Letter of guarantee to the legal address
- Certificates of ownership
- Lease (or sublease) agreement with the Lessor’s consent to provide the premises for rent.
Also, in case of refusal due to the fault of the address, especially when the company changes its location, you lose not only the state fee, but also almost two months of your time
. In addition, the risk of opening a company with an on-site or desk tax audit by the territorial tax inspectorate increases.
Penalties for violating the deadlines for submitting Form 6
Penalties may be imposed if the declaration is not received by the fiscal authorities on time. In this case, it does not matter that the information is submitted to different tax authorities. For the company it will cost 1000 rubles. for each month of delay. This norm is established in Tax Code Art. 126 clause 1.2. In addition, for this violation, a penalty in the amount of 300-500 rubles may be imposed on the official who is responsible for the timely filing of the declaration. according to the Code of Administrative Offenses Art. 15.6 part 1.
If the inspectorate has not received letters in any form about the reasons for non-submission of the calculation, tax authorities can forcibly block the current accounts after 10 working days after the deadline for submission.
If, after submitting a calculation on paper, inspectors regard it as an unlawful submission of the report, this will cost the organization in accordance with Tax Code Art. 119.1 200 rub.
If an organization has submitted a zero report to the tax office, they are required to accept it. It is recommended to notify the tax authorities of the absence of data for the calendar year. This will help avoid mistaken account blocking.
However, if income is accrued for a period of at least one month, the report is submitted quarterly.
If the change of legal address is not related to a change of inspection
In February, the organization changed its legal address, but the inspection remained the same. In other words, the organization moved within the same area. Only the OKTMO code has changed.
Before tax registration after moving, all payments to the treasury were made according to the previous OKTMO. Before changing the address, the budget was reconciled.
In March, the company transferred income taxes to the new OTKMO.
How to present a report for the 1st quarter for this situation? Questions arise about filling out section 1.
Answer
Filling out section 2 should be performed on two reports, separately for the old code before the moving date, and separately for payments made after the move indicating the new OKTMO.
Completing 1 section must also be divided into 2 reports. In one, show the information in fields 020, 040 and 070 as a cumulative total from the beginning of the reporting year. In the second report, you need to report income on an accrual basis from the date of move until the end of the year.
The tax inspector will independently add up the data from the two forms. If questions arise, it will be possible to explain that after the move, two calculations were presented separately for each period in accordance with the norms of current legislation.
What are the features of filling out 6-NDFL when moving to another tax office?
By virtue of current legislation, business entities are required to send calculations to the tax authorities every quarter in Form 6-NDFL.
Also, tax agent companies need to transfer data to the Federal Tax Service using Form 6-NDFL when changing the address of the enterprise. The established forms for this reporting are required to reflect the details of the checkpoint and OKTMO. If a business entity moves and changes its address, its details that were in effect before the move are automatically changed. In addition, in cases where an enterprise operates in several independent branches located in different regions, when generating the 6-NDFL report, it is important not to forget to reflect OKTMO separately for each registered address of existing branches. This requirement is regulated by Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/753, which comes into force starting with reporting for the 1st quarter of 2021. The previous order dated October 14, 2015 No. ED-7-11/450 stated a similar requirement.
As for the checkpoint details, in the 6-NDFL declaration form the legislator requires the company to reflect the value in effect at the time of submission of the report.
As of reporting for the 1st quarter of 2021, a new form 6-NDFL is used, which combines the form 6-NDFL and 2-NDFL. You can learn more about the innovations from the ConsultantPlus review. You will receive even more materials if you sign up for a free trial access to K+.
At the same time, in practice, a situation may arise when a company, after moving to a new address, still continues to belong to its previous tax office (the new address is under the jurisdiction of the same Federal Tax Service). Therefore, in essence, when changing the legal address, registration with the tax authority did not change. In such situations, only the OKTMO details change, while the checkpoint value remains the same.
What is OKTMO
The abbreviation OKTMO stands for “All-Russian Classifier of Municipal Territories”. OKTMO codes are indicated by taxpayers in payment slips when transferring taxes and fees, as well as in reporting. The value of the indicator is tied to the territory where the organization is registered. Consequently, if a change in legal address entails a change in the territorial division of the Federal Tax Service, OKTMO will also change. If the tax office remains the same, no changes will occur.
Correcting incorrect OKTMO (example)
We will show the scheme for correcting erroneous OKTMO in 6-NDFL, described in the previous section, with an example.
Example
04/26/20XX LLC Promtekhnologiya sent 6-personal income tax for the 1st quarter to the inspectorate. OKTMO on the title page looked like this:
In section 1, Promtekhnologiya LLC reflected the following data:
- accrued income (line 020) - RUB 2,250,000;
- deductions (line 030) - 36,000 rubles;
- Personal income tax calculated (line 040) - 287,820 rubles;
- number of income recipients (p. 060) - 15 people;
- Personal income tax withheld (line 070) - 201,014 rubles.
The second section contains relevant information about the amounts of income received by individuals and personal income tax, broken down by calendar dates.
A few days later it turned out that instead of OKTMO 92601405, the code 92601415 was mistakenly indicated.
Specialists of Promtekhnologiya LLC urgently prepared a corrective report, in which:
- on the 1st sheet we put correction number 001;
- in cells intended to reflect OKTMO - erroneous code 92601415;
- in sections 1 and 2, all cells were filled with zeros.
The title page differed from the original version only in filling out the “Adjustment number” field.
Section 1 differed significantly from the original version.
All information reflected in section 2 was also reset.
After the adjustment report was received by the controllers, the specialists of Promtekhnologiya LLC proceeded to the next step. It consisted of re-registering the primary 6-NDFL - as if no one at OKTMO had made any mistakes. Wherein:
- on the title page, in the “Adjustment number” field, 000 was entered (the primary report is being submitted, not an adjustment);
- OKTMO indicated the correct one - 92601405;
- Sections 1 and 2 were filled in with all the necessary total and calendar information.
Samples of filling out title data and the 1st section of 6-NDFL are presented below.
As a result of such actions by the specialists of Promtekhnologiya LLC, the error in the OKTMO report 6-NDFL was eliminated.
Check whether you filled out your 6-NDFL correctly with the help of explanations from ConsultantPlus experts. Apply for temporary access to the legal reference system and go to the Ready Solution.
