How to correctly fill out the clarification on form 6-NDFL?

Any error in 6-NDFL or 2-NDFL, for example in the taxpayer’s personal data, income and deduction codes, amounts, is considered by tax authorities as unreliable information. And for each document that contains false information, the tax agent can be fined 500 ₽ (clause 1 of Article 126.1 of the Tax Code of the Russian Federation; letters of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515, dated 12/09/2016 No. SA- 4-9/ [email protected] ). If false information leads to an understatement of the amount of personal income tax payable to the budget, the company will also be held liable under Art. 123 Tax Code of the Russian Federation.

Let us remind you that errors in 6-NDFL are detected during desk or field inspections or outside their framework (Articles 101 and 101 of the Tax Code of the Russian Federation). In this case, a clear procedure and deadlines are established, for example, the camera room is carried out for three months. But the 2-NDFL certificate is neither a declaration nor a calculation (Article of the Tax Code of the Russian Federation; letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515). This means that the period for its inspection is actually limited only by the statute of limitations for bringing to justice (three years - Article 113 of the Tax Code of the Russian Federation) and the depth of the on-site inspection (also three years, not counting the current one - clause 4 of Article 1 of the Tax Code of the Russian Federation).

When errors in the calculation do not affect the amount of personal income tax, submitting updated calculations before the tax authorities discover the error usually avoids a fine for submitting false information. To clarify inaccurate information in 2-NDFL, you need to submit a corrective or canceling certificate.

Deadlines for filing 6-NDFL and responsibility for failure to submit

Form 6-NDFL is a type of tax return that all employers who are participants in business activities are required to submit.

Declaration 6-NDFL was introduced by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7–11/ [email protected]

The following persons are required to submit a 6-NDFL report:

• individual entrepreneurs;
• commercial and government organizations;
• individuals who have labor relations with citizens of our country, but are not individual entrepreneurs (lawyers, notaries, etc.).

Notaries as employers are also tax agents required to file a 6-NDFL declaration

The document is drawn up for all citizens who received income from the tax agent:

• earnings under employment contracts;
• remuneration under civil contracts;
• dividends, etc.

Table: structure of the 6-NDFL declaration

The tax agent details are recorded on the title page.

Declaration 6-NDFL provides information on whether taxpayers pay personal income tax in full and on time. The absence of employees for a business entity implies that there is no need to file 6-NDFL. However, in this case, a report with zero indicators is often submitted.

The tax office may not have information that an organization or individual entrepreneur is not a tax agent, and will wait for the receipt of the 6-NDFL calculation. And if it is not received within a certain period, then penalties will follow.

In this case, the business entity can do the following:

• inform the tax service in writing that he is not required to submit a 6-NDFL report;
• submit a report with zero indicators.

Payers have the opportunity to submit a zero report in order to avoid various kinds of problems with the Federal Tax Service

Reporting is submitted quarterly. The deadline for submission is the last day of the month following the reporting quarter. As in all similar cases, the rule is used to postpone the reporting day if it falls on a weekend or holiday. The deadline for submitting annual reports is the last day of the month of the first quarter of the reporting year.

The legislation sets deadlines for filing tax returns 6-NDFL

If taxpayers do not submit a declaration or do not meet the stipulated deadlines, they will be subject to penalties in the amount of 1 thousand rubles. for a month of delay.

Failure to submit a 6-NDFL report on time will result in fines, the amount of which will depend on the number of months of delay.

The report will not be accepted at all in the following situations:

• the title page contains incorrect details of the tax agent (TIN, name, full name);
• The Federal Tax Service code is indicated incorrectly;
• The reporting period code is incorrect.

If a business entity delays submitting reports for more than 10 days, then the regulatory authorities may block its current account.

Declaration 6-NDFL is submitted to the tax authorities:

• for individual entrepreneurs - at their place of residence;
• for organizations - at their location.

2-NDFL

To clarify inaccurate information in the 2-NDFL certificate, you need to submit a corrective or canceling certificate. The title of the updated certificate indicates (Section II of the Procedure for filling out the certificate form, approved by Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/ [email protected] ):

• in the “N ______” field - the number of the primary certificate;
• in the field “from __.__.__” - the date of drawing up the corrective or canceling certificate.

Updated certificates are submitted in the same form as the primary ones. It is necessary to clarify only the certificate in which the error was made; it is not necessary to send the entire set of certificates for the year (clause 5 of the Procedure for submitting certificates, approved by Order of the Federal Tax Service of September 16, 2011 No. ММВ-7-3 / [email protected] ).

When submitting a corrective certificate, erroneous information is replaced with correct information. In this case, all sections are filled in, and not just the one in which the error was made. The number of corrective certificates is practically unlimited. The correction number can take values ​​from “01” to “98”.

Cancellation certificate

A canceling certificate completely replaces the original 2-NDFL and is submitted if the initial certificate was submitted in error, for example:

• with sign “1”: personal income tax is calculated on those incomes that are not subject to this tax, provided that the individual had no other taxable income in this calendar year;
• with attribute “1” at the location of the parent organization, while the employee’s salary was paid in a separate unit with which he had an employment contract;
• with sign “2”: they reported the impossibility of withholding personal income tax from an individual, although in fact the tax was withheld.

In the cancellation certificate, you only need to fill out the title, sections 1 and 2. Sections 3, 4 and 5 do not need to be filled out (Section I of the Procedure for filling out the 2-NDFL certificate). The cancellation certificate can be submitted only once and only with the correction number “99”.

If you submit a cancellation certificate instead of a corrective one, it will “cross out” the primary certificate, and the corrective certificate with the correct information will no longer be accepted. In this case, you need to submit the original certificate with the adjustment number “00”, the new serial number and the current date of preparation. If such a certificate is submitted in violation of the established deadline, the tax agent will be fined 200 rubles for each document submitted late (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Tax lawyer Alexey Krainev, director of Successful Business Consulting LLC Oksana Kurbangaleeva

In what cases is a 6-NDFL adjustment submitted?

Any corrections in the 6-NDFL report are prohibited. If an error is made, the document is drawn up again. In this case, an updated report is submitted.

Correction is necessary if the following are indicated incorrectly:

• checkpoint;
• OKTMO;
• code of the place of registration of the reporting entity;
• tax rate;
• the number of persons in respect of whom accruals took place, as well as: the amounts and dates of receipt of these payments;
• the amount of taxes;
• dates of their retention and payment terms.

Video: features of filing adjustments for 6-NDFL calculations

Why submit an adjustment form?

The preparation of an amended report is necessary if the organization's accountant finds errors in the original form. If he submits corrective information before the tax authorities become aware of the shortcoming, the company will avoid penalties.

If the fiscal authorities identify errors and inaccuracies in the reporting, they will oblige the company or individual entrepreneur to pay additional tax, charge penalties, include the commercial structure in the inspection plan, and request written explanations. To avoid these adverse consequences, it is better to correct the defects yourself.

Filling out adjustments in form 6-NDFL

When submitting a clarification report, the correction number (“001”, “002”, “003”, etc.) is indicated, i.e. the numbers correspond to the serial number of the clarification. The correction number is entered in a special field on the title page. Otherwise, the adjustment is filled out as a primary report.

When calculating 6-NDFL, the following rules must be observed:

• when filling manually, the use of violet, blue and black ink is allowed;
• lines are filled from left to right, starting from the first cell. Dashes are placed in empty cells;
• income indicators are reflected in fractional numbers in rubles and kopecks;
• the tax amount is indicated in full rubles without kopecks, rounded according to the general mathematical rule;
• the document is drawn up for each OKTMO separately;
• Page numbering should be continuous starting from the first sheet.

If the Federal Tax Service still has questions about the submitted report, the tax agent must write a letter of explanation.

The explanation must contain:

• explanation of the reason for the error;
• details of the business entity and the name of the manager;
• supporting documentation.

In a letter sent to the Federal Tax Service, the tax agent must explain the reason for the error

Table: error options in 6-NDFL

Fines

If the enterprise submits to the inspection a Report with incorrect indicators or indicates inaccurate information in sections of the Report, which:

• contributed to the payment of less than the full amount of tax deductions;
• violated the rights of citizens;

it is subject to penalties in the form of a monetary fine. The amount of the fine for errors made by the taxpayer does not depend on the number of inaccuracies discovered by the inspector, since the fine is assessed for the fact that documentation with deficiencies was submitted. A fine will also result from failure to submit the Report or submitting it to the tax office later than the deadline established by law.

Checking the correctness of filling out 6-NDFL

Tax agents are required to correctly fill out the 6-NDFL declaration. To check the correctness of the indicators included in the report, control ratios are used.

When monitoring, the values ​​of a certain row must correspond to another row, the sum of the rows, and be greater or less than some indicators. To do this, compare 6-NDFL and 2-NDFL, 6-NDFL and RSV.

Control ratios help check the following:

• correctness of transfer of indicators from registration documents;
• completeness of the indicated income;
• correctness of calculations;
• availability of all necessary deductions;
• withholding tax from the required amounts and transferring it to the budget.

Video: about checking the 6-NDFL declaration

Target

The report reflects the state of affairs of the company regarding the issue of accrual, withholding and payment of personal income tax. Personal income tax is imposed on monetary benefits received by citizens in the organization. The accounting department of the enterprise pays consolidated tax deductions from the income received by employees at the enterprise. In essence, the Report monitors the employer on a quarterly basis and protects the interests of working citizens. The report is used by the tax office as a tool to identify those taxpayers who delay or do not pay wages to those who work for them. With the introduction of the Report, the tax authorities received transparency in the actions of the employer in relation to the payment of income to individuals with whom it interacts and makes payments.

What are the consequences of errors in 6-NDFL?

If an individual entrepreneur or organization submits a declaration with false data, then they face a fine of 500 rubles. for each incorrectly completed report. If the tax agent managed to identify the error and submit an adjustment document before the tax inspector discovered the error, no fine will be assessed.

The Federal Tax Service has the right to reduce the fine in the following cases:

• there was no understatement of tax;
• the rights of individuals were not violated.

If a mistake was made by the organization, then administrative liability will be applied to the manager (from 300 to 500 rubles fine).

Video: penalties for errors in 6-NDFL

All employers are required to submit a tax report 6-NDFL to the Federal Tax Service quarterly, no later than the deadlines provided by law. The declaration must be completed correctly; errors and corrections are not allowed. If the tax inspectorate discovers errors or late filing of a document, penalties will be applied to the tax agent. Taxpayers have the opportunity to correct the report, but this must be done quickly and before the inspectorate checks the document sent to them. Adjusting 6-NDFL reporting involves filling out a new form. The correct data is entered into the new 6-NDFL, and the correction number is indicated on the title page.

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When do you need to submit explanations for calculations?

The reasons for sending requests for clarification on 6-NDFL to the Federal Tax Service can be very different. The main ones include:

1. Failure to provide 6-personal income tax by a company, while previously the calculation was provided by this company. In this case, tax officials may consider that the taxpayer forgot to submit the calculation, although he supposedly should have done so.
2. There are minor errors in the title page (for example, in the name of the company or the tax authority itself), and in order to correct them, it is not necessary to require clarification - it is enough to get by with clarification.
3. The data on form 6-NDFL, which by all indications was compiled correctly, diverges from those reflected in other documents from the taxpayer, for example, in certificates 2-NDFL (from 2021, form 2-NDFL has been canceled, data from it is included in the new calculation form 6-NDFL).

In this case, the Federal Tax Service has the right to clarify with the company which of the two documents contains reliable information. Accordingly, if it is 2-NDFL, then the tax authorities will subsequently request clarification on 6-NDFL.

Requested adjustments and clarifications can be provided either at a time or in separate documents. The main thing is to meet the response deadline established by law.

If an official form is provided for requesting clarification from the Federal Tax Service, approved by Order of the Federal Tax Service of the Russian Federation dated November 7, 2018 No. ММВ-7-2/628, then no such form is defined for clarification from the taxpayer.

Let us study in what approximate structure it can be presented.

Tax legislation on the submission of updated calculations

• if the fact of non-reflection or incomplete reflection of information is revealed;
• if errors are identified that lead to an underestimation or overestimation of the amount of tax to be transferred.

The procedure for submitting an updated calculation is also set out in Art. 81 Tax Code of the Russian Federation. It is stipulated that the updated calculation should contain data only on those taxpayers in respect of whom facts of non-reflection or incomplete reflection of information, as well as errors leading to an understatement of the tax amount, were discovered.

What does the Tax Code of the Russian Federation say about holding people accountable for tax violations if the errors were corrected by submitting a “clarification”? As a general rule, taxpayers are held liable in the amount of 500 rubles for submitting reports containing false information. for each submitted document containing such information (Article 126.1 of the Tax Code of the Russian Federation).

At the same time, paragraph 2 of Art. 126.1 of the Tax Code of the Russian Federation allows the tax agent to be released from liability for this violation if two main conditions are met: if he independently identifies errors and submits updated documents to the tax authority before the tax agent learns that the tax authority has discovered the unreliability of the information contained in the documents submitted to him.

In paragraphs 3 – 4 of Art. 81 of the Tax Code of the Russian Federation provides a procedure for exemption from liability when submitting an updated declaration, depending on the moment of its submission. The same rules apply when submitting an updated calculation (paragraph 3, paragraph 6, article 81 of the Tax Code of the Russian Federation).

If an updated tax calculation is submitted after the deadline for filing the calculation, but before the deadline for paying the tax... The taxpayer is released from liability if the updated calculation was submitted:

• until the moment when the taxpayer learned about the discovery by the tax authority of the fact of non-reflection or incompleteness of information in the calculation, as well as errors leading to an underestimation of the amount of tax payable;
• until the taxpayer learned about the appointment of an on-site tax audit.

If an updated tax calculation is submitted to the tax authority after the deadline for submitting the calculation and the deadline for paying the tax has expired... In this situation, the taxpayer is released from liability in the event of:

• submission of an updated calculation before the taxpayer learns that the tax authority has discovered in it the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of tax payable, or the appointment of an on-site tax audit for this tax for this period, provided that before submitting an updated calculation, he paid the missing amount of tax and the corresponding penalties;
• submission of an updated calculation after an on-site tax audit for the corresponding tax period, the results of which did not reveal any non-reflection or incompleteness of the reflection of information, as well as errors leading to an underestimation of the amount of tax payable.

Request from the Federal Tax Service

If an accountant has received a tax report, and suddenly a request arrives indicating error code 0000000001 in 6-NDFL, what is this? The point is that the report provided to the tax authorities requires clarification; according to the tax authority, there may have been a discrepancy in the control ratios. If you are sure that there cannot be any errors in the Report itself, then you need to check whether there are any discrepancies in the reports provided to the Funds and the Federal Tax Service regarding the information specified in them regarding insured individuals. If, based on the results of your check, there are no errors, report this to the Federal Tax Service, indicating that you have not found any discrepancies with the data provided to the Federal Tax Service.

Errors in the second section

The second section is filled out with data only for the last quarter. Sometimes organizations submit reports indicating the data of the second section on an accrual basis, similar to the first section, which is recognized as gross errors in 6-NDFL. To check the correctness of filling out the second section, it is recommended to reduce the amount of tax withholdings on line “140” by the figure on line “090”; the calculated amount in section two should be paid into the treasury in the time interval between lines “110” and “120”. If the amount is taken into account in the period specified in the lines (from the date of tax deduction to the date of its transfer), then the inspection will count this result. If the result is that the amount “falls” ahead of schedule, then this result will be the cause of debt. The tax office will make a demand. Upon termination of employment relations with employees and dismissal, the employee is given wages for the past month and actually worked days in the current month, as well as compensation for unused vacation days. It is considered an error if the accountant does not reflect earnings for the previous month separately from the amount of compensation with wages in the current period.

If there is a fine in the 6NDFL clarification?

What should I do if I receive a notification that my account has been blocked?

To unblock your account, prepare a zero and submit it to the inspectorate. Or write a letter in any form and indicate in it the reason why you did not submit the calculation.

A sample letter is shown below. Maximum on the next working day after receiving a zero calculation of 6-NDFL for the 2nd quarter of 2021 or a letter, tax authorities are required to make a decision to cancel the blocking (clause

3.2 art. 76 Tax Code of the Russian Federation. They have one more day to send the decision to the bank. Tax officers exchange documents with most banks via the Internet, so the decision will be received quickly.

The bank will open an account within 24 hours after receiving the inspection decision. Penalty for false information in 6-NDFL for the 2nd quarter of 2021 Any error or inaccuracy in the calculation of 6-NDFL may lead to a fine for false information.