Letter of the Federal Tax Service of Russia dated 06/03/2020 No. BS-4-11/ [email protected]
Question: On the entry by legal entities of information about codes of types of economic activity according to OKVED for inclusion in the Unified State Register of Legal Entities.
Answer:
The Federal Tax Service, having considered the LLC’s appeal dated 05/08/2020 on the issue of entering codes of types of economic activity by business entities according to the All-Russian Classifier of Types of Economic Activities (hereinafter referred to as OKVED) for inclusion in the Unified State Register of Legal Entities (hereinafter referred to as the Unified State Register of Legal Entities), reports the following.
When exercising powers related to the state registration of legal entities, tax authorities are guided by Federal Law No. 129-FZ of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs” (hereinafter referred to as Law No. 129-FZ).
In accordance with paragraph 3 of Article 26 of Law No. 129-FZ, legal entities registered before 07/01/2002 are required to submit information about themselves to the registration authority for inclusion in the Unified State Register of Legal Entities.
The specified information was presented in form N P17001 “Communication of information about a legal entity registered before the entry into force of the Federal Law “On State Registration of Legal Entities”, approved by Decree of the Government of the Russian Federation of June 19, 2002 N 439 “On approval of forms and requirements for the execution of documents , used for state registration of legal entities, as well as individuals as individual entrepreneurs.”
At the same time, form N P17001 did not provide for the possibility of entering into the Unified State Register of Legal Entities information about codes of types of economic activity according to OKVED.
At the same time, since 01.01.2004, a legal entity has had the opportunity at any time to enter into the Unified State Register of Legal Entities information about codes of types of economic activity according to OKVED in form N R14001.
The procedure and conditions for providing subsidies to small and medium-sized businesses from the federal budget in 2021 are determined by the Rules for providing subsidies to small and medium-sized businesses from the federal budget in 2021 operating in sectors of the Russian economy that have been most affected by the worsening situation as a result of the spread of new coronavirus infection (hereinafter referred to as the Rules), approved by Decree of the Government of the Russian Federation of April 24, 2020 N 576.
According to paragraph 5 of the Rules, the tax authority verifies the information necessary to include the subsidy recipient in the register.
The Federal Tax Service of Russia is not vested with the authority to change the conditions for the provision of subsidies from the federal budget in 2021 established by the Rules.
At the same time, according to the Regulations on the Ministry of Economic Development of the Russian Federation (Ministry of Economic Development of Russia), approved by Decree of the Government of the Russian Federation dated 06/05/2008 N 437 “On the Ministry of Economic Development of the Russian Federation”, the federal executive body exercising the functions of developing state policy and regulatory Legal regulation in the field of development of entrepreneurial activity, including medium and small businesses, is the Ministry of Economic Development of Russia.
Additionally, it is reported that in accordance with the List of all-Russian classifiers and federal executive authorities ensuring the development, maintenance and application of all-Russian classifiers, as well as the approval of changes to them, approved by clause 3.5 of the Standardization Rules (Order of Rostekhregulirovanie dated December 14, 2005 N 311-st), issues of development, maintenance, application and provision of information to organizations and individuals regarding OKVED also fall within the competence of the Ministry of Economic Development of Russia.
Letter of the Federal Tax Service of the Russian Federation dated September 17, 2018 No. BS-4-11/18095
Question:
What is the procedure for filling out the calculation in Form 6-NDFL: 1) when recalculating the amount of tax due to the erroneous provision of a standard tax deduction; 2) when returning tax on the basis of a notification for receiving a property tax deduction?
Answer:
The Federal Tax Service has reviewed the letter on the issues of filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), and reports the following.
In accordance with paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), tax agents submit to the tax authority at the place of their registration a calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter referred to as the calculation in form 6-NDFL ), for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period, for a year - no later than April 1 of the year following the expired tax period, in the form, formats and in the manner approved by the Order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/ [email protected]
Section 1 of the calculation in form 6-NDFL is filled out with an accrual total for the first quarter, half a year, nine months and a year.
Section 2 of the calculation in Form 6-NDFL for the corresponding period reflects those transactions that were carried out over the last three months of this period.
Line 030 “Amount of tax deductions” is filled in according to the values of codes for types of taxpayer deductions approved by Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected] “On approval of codes for types of income and deductions.”
According to clause 3.3 of section 1 “Generalized indicators” of the Procedure for filling out the calculation in form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] , the total amount of tax returned by the tax agent to taxpayers in accordance with article 231 of the Code, cumulatively from the beginning of the tax period is reflected on line 090.
Line 140 of the calculation in Form 6-NDFL indicates the generalized amount of tax withheld on the date indicated in line 110 (clause 4.2 of the Procedure for filling out the calculation in Form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected ]
Taking into account the situations given in the letter from SAP Labs LLC, filling out the calculation in Form 6-NDFL is carried out as follows:
For situation #1:
Since the organization (tax agent) recalculates the calculated amount of personal income tax in connection with the erroneous provision of a standard tax deduction to an employee in one period for submitting the calculation in Form 6-NDFL (first quarter of 2021), then in section 1 of the calculation in Form 6- Personal income tax for the first quarter of 2021 is reflected in the total amounts, taking into account the recalculation made.
At the same time, in section 2 of the calculation in form 6-NDFL for the first quarter of 2018 it is indicated:
on line 100 – 01/31/2018 (amount of wages for January 2018, actually paid on 02/05/2018);
on line 110 – 02/05/2018;
on line 120 – 02/06/2018;
on line 130 – 1000;
on line 140 – 130.
For situation #2:
If in April 2021 an organization refunded the amount of personal income tax withheld from the beginning of 2021 to an employee on the basis of a notification confirming the right to a property tax deduction, then this operation must be reflected on lines 030 and 090 of section 1 of the calculation form 6-NDFL for the first half of 2021. In this case, the value of line 070 is not reduced by the amount of personal income tax subject to refund on the basis of a notification confirming the right to a property tax deduction.
Transactions for the payment of wages are reflected in section 2 of the calculation in form 6-NDFL for the first half of 2021 as follows:
line 100 indicates 03/31/2018 (wages for March 2018, actually paid on 04/05/2018);
on line 110 – 04/05/2018;
on line 120 – 04/06/2018;
on line 130 – 10000;
on line 140 – 1300.
Line 100 indicates 04/30/2018 (wages for April 2018, actually paid on 05/07/2018);
on line 110 – 05/07/2018;
on line 120 – 05/08/2018;
on line 130 – 10000;
on line 140 – 1300.
Submission of an updated calculation in Form 6-NDFL for the first quarter of 2021 is not required in this situation.
Acting State Advisor of the Russian Federation, 2nd class S. L. Bondarchuk
Letter of the Federal Tax Service of the Russian Federation dated May 16, 2016 No. BS-4-11/8609
“On the issue of filling out form 6-NDFL”
The Federal Tax Service reviewed the request <...> dated April 22, 2016 No. 316/83 on the procedure for filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), and reports the following.
In accordance with paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), tax agents submit to the tax authority at the place of their registration a calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter referred to as the calculation in Form 6-NDFL ), for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period, for a year - no later than April 1 of the year following the expired tax period, in the form, formats and in the manner approved by the Order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/ [email protected] “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), the procedure for its completion and submission, as well as the format for presenting the calculation of the amounts personal income tax calculated and withheld by a tax agent in electronic form.”
Clause 1.1. The procedure for filling out and submitting the calculation of the amounts of personal income tax calculated and withheld by the tax agent in Form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. MMV-7-11/ [email protected] established that the calculation in Form 6- Personal income tax is filled out on the basis of accounting data for income accrued and paid to individuals by a tax agent, tax deductions provided to individuals, calculated and withheld personal income tax (hereinafter referred to as tax) contained in tax accounting registers.
Section 1 of the calculation in form 6-NDFL is filled out with an accrual total for the first quarter, half a year, nine months and a year.
The calculation in form 6-NDFL is completed on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period.
Line 070 “Amount of withheld tax” of Section 1 indicates the total amount of tax withheld as of the reporting date by the tax agent, cumulatively from the beginning of the tax period. Line 080 “Amount of tax not withheld by the tax agent” of Section 1 indicates the total amount of tax not withheld as of the reporting date by the tax agent, cumulatively from the beginning of the tax period, taking into account the provisions of paragraph 5 of Article 226 of the Code and paragraph 14 of Article 226.1 of the Code.
Since in the situation under consideration, the tax agent must withhold the amount of tax on income in the form of wages accrued for March, but paid in April, in April directly upon payment of wages, in lines 070 and 080 of section 1 of the 6-NDFL calculation for the first quarter of 2021 year is entered “0”. This tax amount is reflected only in line 040 of section 1 of the 6-NDFL calculation for the first quarter of 2021. Acting State Advisor of the Russian Federation, 2nd class S. L. Bondarchuk
Federal Tax Service: Letter No. BS-4-11/8312 dated 05/11/2016
Question: About filling out the calculation in form 6-NDFL, if for income received on the same day, different deadlines for transferring personal income tax are established.
Answer: The Federal Tax Service reviewed the letter on the procedure for filling out Form 6-NDFL “Calculation of amounts of personal income tax calculated and withheld by a tax agent” (hereinafter referred to as the calculation according to Form 6-NDFL) and reports the following.
In accordance with paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), tax agents submit to the tax authority at the place of their registration a calculation of the amounts of personal income tax calculated and withheld by the tax agent for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period, in the form, formats and in the manner approved by order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ [email protected] “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL), the procedure for filling out and submitting it, as well as the format for presenting the calculation of the amounts of personal income tax calculated and withheld by the tax authority agent, in electronic form."
