The provisions of the Tax Code of the Russian Federation impose an obligation on tax agents to submit quarterly reports in Form 6-NDFL in relation to income paid to individuals and the tax withheld from them. The calculation is submitted no later than the last day of the month following the reporting period, and for the year you must report before April 1 of the next year (inclusive). 6-NDFL shows not only income paid to individuals in the form of wages, but also payments under GPC agreements, the issuance of income in kind, royalties and royalties, above-limit daily allowances, dividends, etc. The data is reflected cumulatively from the beginning of the year, separately for income and tax liabilities (section 1) with a monthly breakdown for the last quarter (section 2).
Tax agents often have a question after the 6-NDFL report is generated - where to submit the document? The choice of tax authority largely depends on who the tax agent is - an individual entrepreneur, a legal entity or a separate structure of an enterprise that independently calculates and pays wages to employees.
What is 6-NDFL?
You must report for withheld and transferred personal income tax. For this, they came up with two reports: 6-NDFL, which is submitted every quarter, and 2-NDFL, which the tax office expects only once a year.
In addition to employee salaries, personal income tax must be paid on other income that individuals receive from you:
- remuneration under civil law contracts,
- dividends,
- interest-free loans,
- gifts, the total value of which exceeds 4,000 rubles during the year.
If the physicist received income from you at least once during the year, you need to submit 6-NDFL.
In the report, indicate general data for all physical entities. persons who received income from you. There is no need to separate information for each person; there is another report for this - 2-NDFL.
Report form 6-NDFL
Rules for filling out 6-NDFL
On certain issues of filling out personal income tax reporting by tax agents
S. V. Razgulin,
Active State Councilor of the Russian Federation 3rd class
Currently, the practice of filling out by tax agents a new personal income tax reporting form (calculation according to Form 6-NDFL) is just being formed. In this case, the latest clarifications of the Federal Tax Service should be taken into account, since the control ratios of the indicators of form 6-NDFL have changed (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected] ).
An interview with an expert is devoted to some issues related to personal income tax reporting.
Deadlines for submitting 6-NDFL
6-NDFL should be submitted once a quarter:
- for the 1st quarter - until April 30
- for half a year - until August 2
- 9 months before November 1
- for a year - until March 1 of the next year.
If you paid an individual for the first time only in the 2nd quarter, submit 6-NDFL for six months, 9 months and a year.
Anton is an individual entrepreneur and works alone. In June, he turned to a copywriter who wrote 5 articles for the site. Everything was formalized under a copyright contract. Anton paid 10,000 rubles to the copywriter and 1,495 rubles in personal income tax to the state. In July, Anton needs to submit 6-NDFL for six months, 9 months, and then report for the year.
Refusal to issue 2-NDFL by the employer: consequences
If the employer does not issue the applicant with a certificate within the prescribed period, then when the latter sends a complaint to Rostrud, sanctions may be initiated against the employer under paragraph 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation in the form of a fine in the amount of:
- 1,000–5,000 rub. for officials, individual entrepreneurs;
- 30,000–50,000 rub. to the employer as a legal entity.
In case of repeated violation, more stringent sanctions may be applied to the employer (Clause 2 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation) in the form of:
- a fine of 10,000–20,000 rubles. or disqualification for 1–3 years (for officials);
- fine 10,000–20,000 rubles. for individual entrepreneurs;
- fine 50,000–70,000 rubles. for legal entities.
True, these sanctions are applicable only if the applicant is a current employee (the provisions of Article 62 of the Labor Code of the Russian Federation, establishing the deadline for submitting 2-NDFL, do not apply to dismissed employees). But if the employer refuses to provide a certificate to a former employee, Rostrud has the right to apply sanctions to the company on the basis of Art. 5.39 of the Code of Administrative Offenses of the Russian Federation for failure to provide data upon a lawful request. Then a fine of 5,000–10,000 rubles is possible. to an official.
The 2-NDFL form issued to individuals has remained virtually unchanged. The main types of data of interest to the Federal Tax Service, which are reflected in the 2-NDFL certificate for the year, are about the income of an individual and the identity of the recipient. Let's study the features of their indication in the document.
How to fill out section 1 of the 6-NDFL report?
Summarizes data for all months of the reporting period - from January 1 to June 30.
Line 020: indicate the income of individuals from January 1 to June 30 - before personal income tax was deducted from it. Salary from January to June, including salary for June, which you paid already in July. Vacation pay and sick leave benefits paid from January to June - it doesn’t matter for what period. Other income that the physicist received from January to June and from which you must withhold personal income tax.
Line 030 - the amount of deductions for income from line 020. For example, children's, property, social deductions.
Line 040 - the amount of personal income tax on income from line 020.
Lines 025 and 045 - fill out only if you paid dividends.
Line 050 - fill in if there are foreign workers with a patent.
Line 060 - the number of people whose income you reflected in 6-NDFL.
Line 070 is the amount of personal income tax that has been withheld since the beginning of the year. It may not coincide with the amount in line 040. For example, it is not possible to withhold personal income tax until the end of the year, or income was received in one quarter, and tax was withheld in another.
Line 080 is personal income tax, which you will not be able to withhold until the end of the year. For example, personal income tax on a gift worth more than 4,000 rubles to a person who does not receive cash income from you.
Line 090 - fill in if tax was returned to employees.
We indicate information about the individual: nuances
When reflecting information about an individual taxpayer in the 2-NDFL report for the year, you need to keep in mind that:
1. If the recipient of the income is a foreigner without a Russian TIN, then the corresponding field of the certificate is not filled in. A full name may be filled in with letters of the Latin alphabet.
2. For the “Payer Status” field, different codes are provided for statuses that are very similar in essence. It is important to use the correct code, including:
- 1, if the taxpayer is a tax resident of the Russian Federation (regardless of citizenship);
- 2, if the payer does not have resident status (for any citizenship);
- 3, if the payer is a highly qualified worker with non-resident status;
- 4, if the person is a participant in the resettlement program with non-resident status;
- 5, if the person is a non-resident alien who has been granted asylum;
- 6, if the person is a foreigner working under a patent (resident or non-resident).
Thus, if, for example, a person participates in a resettlement program or has received asylum and become a resident, then code 1 is entered in the 2-NDFL certificate.
The taxpayer's citizenship is registered using the OKSM code (Gosstandart Decree No. 529-st dated December 14, 2001). A mark on the type of document confirming the identity of the payer is placed using the code according to Appendix 1 to the procedure introduced by Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected] The code of the subject of the Russian Federation where the payer lives is determined for the purpose of indicating in the information in Appendix 2 to this procedure.
How to fill out section 2 of the 6-NDFL report?
Indicate only payments for the third quarter - from July 1 to September 30, separately for each month.
Line 100 - date of receipt of income:
- Salary is the last day of the month for which you pay it.
- Remuneration under a civil contract, vacation pay and sick pay - the day the income is paid.
Line 110 is the tax withholding date. Usually matches line 100. Exceptions:
- With advance payment - the day of payment of the final salary for the month.
- For material benefits, gifts worth more than 4,000 rubles - on the next salary day.
- For excess daily allowances - the nearest salary payment day for the month in which the advance report is approved.
Line 120 is the date when the tax must be paid. Determined according to Article 226 of the Tax Code. If this date is in the 4th quarter, do not include income in section 2, even if you have already shown it in section 1. For example, do not include in section 2 a salary for June that was paid in July.
Line 130 is the entire amount of income for the 2nd quarter, before personal income tax was withheld from it.
Line 140 - the amount of personal income tax withheld for the 2nd quarter.
In one block of lines 110-140, show income for which all three dates coincide: receipt of income, withholding and payment of tax. You can submit a report on paper if you have no more than 10 employees. And only electronically - if you have more than 10 employees.
Issuing a certificate at the request of an individual: nuances
The tax agent is obliged to urgently generate a 2-NDFL certificate at the request of the recipient of income paid by the agent (clause 3 of Article 230 of the Tax Code of the Russian Federation). The document must be issued to the person within 3 days after receiving a written request from him and necessarily upon dismissal (Article 62, 84.1 of the Labor Code of the Russian Federation). As a rule, the 2-NDFL certificate is used by the recipient of the income:
- to process a deduction;
- obtaining a loan;
- obtaining a visa to enter another state.
In all of these cases, you need to confirm a person’s income, and the 2-NDFL certificate is one of the most reliable sources for this.
From January 2021, it is necessary to generate a 2-NDFL certificate for employees on an updated form. It was approved by the same order of the Federal Tax Service dated 10/02/2018. The updated form has undergone technical or minor adjustments, for example, there is now no field for the reference number.
Please note that the legislation does not establish a maximum number of years preceding the requirement to issue a 2-NDFL certificate for which an employee has the right to request the document in question. A 2-NDFL certificate can be issued for the years that have passed from the date a person was hired to work until the moment of requesting the certificate, without limitation on the statute of limitations of the request.
Refusal to issue a certificate can lead to unpleasant consequences for the enterprise.
Where can I find out where to submit the 3-NDFL declaration?
On the tax office website it is easy to determine the inspectorate where the 3-NDFL declaration is submitted. To do this, on the page “Determination of details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address,” enter your address correctly, selecting the values from the directory. You must first select the “Individual / Individual Entrepreneur” option. As a result, the name of the inspection and its code will be shown.
But by filling out this data, you can find out not only where to submit the 3-NDFL declaration, but also which OKTMO code to indicate in the report. After reviewing these data and clicking on the next button, the taxpayer will be taken to a page where all the necessary information about his territorial tax office will be indicated:
- address;
- business hours;
- contact number;
- payment details for paying taxes.
Tax authorities have made the service even more convenient by placing a button for paying taxes directly under the payment details. By clicking on it, the taxpayer will only have to select from the directory the payment that he plans to make, and as a result he will be able to either print a receipt or send the payment online.
There are several other resources on the Internet where you can get information about where the 3-NDFL declaration is submitted and which tax office the taxpayer’s address is assigned to. For example, you can use a government services website, where you can not only find out the name and address, but also sign up with your tax office to submit a report, and even submit a report online after going through the appropriate identification procedure.
Results
The easiest way to find out which tax office to submit your 3-NDFL return is on the tax office website.
If the taxpayer is unable to get to the city in which he is registered, legislators have provided the opportunity to submit a report by mail, via the Internet or through a proxy. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Methods for filing a return with the tax authority
There are three ways to submit a 3-NDFL declaration to the tax authority: submit it in person, send it by mail or via the Internet. Let's look at each of these methods in more detail.
Submitting a return to the tax office in person
This method does not require additional description - you simply come to the tax authority and submit a declaration and a package of supporting documents to the tax inspector.
The advantage is that during a personal meeting, the tax inspector will check the documents and tell you if anything is missing or any corrections are required.
This method has disadvantages:
- It takes time.
- In some cases, the tax inspector may require additional documents that the taxpayer is not required to provide by law. In this case, you will not be given an official refusal, but simply will not accept your documents.
In order to avoid queues at the tax office, we advise you to make an appointment with the inspectorate for a certain time via the Internet at order.nalog.ru or through the State Services portal.
Sending a declaration by mail
Based on clause 4 of Art. 80 of the Tax Code of the Russian Federation, the 3-NDFL declaration and supporting documents can be sent by mail.
Advantages:
- Save time: sending documents by mail takes less time than taking them in person to the tax office.
- Interaction with the tax authority will be strictly formalized. You will be able to refuse a deduction or request additional documents only through an official request indicating the reason for the refusal/request.
This method is indispensable if you do not live in the city where you are registered and it is not possible to submit the declaration in person.
Documents must be sent in a valuable letter with a list of attachments. Detailed information on how to fill out an inventory of the attachment and other aspects of sending documents by mail is presented in our article How to send a 3-NDFL declaration by mail?
Submitting a declaration via the Internet
This can be done through the taxpayer’s personal account on the website of the Federal Tax Service of Russia. When filing a return, all interaction with the tax authority is carried out through the website.
We have a separate article on how to open a personal taxpayer account.
You can familiarize yourself with the process of submitting documents using the “Taxpayer Personal Account” service in our article How to submit a declaration on the website of the Federal Tax Service of Russia?
Using the online service Return your tax
When ordering a 3-NDFL declaration in the Tax Return online service, you can use the service of sending documents without your participation. Using an electronic digital signature, we will send a package of your documents to the tax office at your registered address.
Advantages: speed of sending, speed of starting document processing, saving time.
How and where to submit the last report when closing (liquidating) an individual entrepreneur with employees
Strictly speaking, an individual entrepreneur is not closed or liquidated - it simply ceases its officially declared entrepreneurial activity. There is also a nuance here: the deadlines for submitting reports during liquidation are fixed in Art. 55 of the Tax Code of the Russian Federation, but only for organizations. Explanations for submitting the latest 6-personal income tax were also issued by the Federal Tax Service for organizations (see letter dated March 30, 2016 No. BS-3-11 / [email protected] ). What should an individual entrepreneur do?
In all likelihood, before the release of appropriate comments from the Federal Tax Service, when terminating activities in 2021 and subsequent years, individual entrepreneurs and employees should act in a similar manner to organizations. This is also supported by the fact that, being a tax agent in relation to its employees, the individual entrepreneur is obliged to fulfill his agency duties in full before he ceases his activities completely. That is, individual entrepreneurs should withhold and pay personal income tax on settlements with dismissed employees, and also report on this.
Then the last 6-personal income tax will be generated by the individual entrepreneur and submitted to the tax office for his last personal income tax billing period. For example, if an individual entrepreneur submitted an application for deregistration in June 2019, made the last payments to employees in July 2019, and in the same July 2019 withheld and paid personal income tax on these payments to the budget - he needs to submit the last report for January - July 2019, for the period up to and including the date of the last tax payment. Submission of the latest report is carried out similarly to the current ones - at the place of payment of personal income tax on the income of individual entrepreneurs. As for the deadline for submission, it can be assumed that the individual entrepreneur must meet the general reporting deadline for 6-NDFL.
Read about the deadlines for submitting the 6-NDFL report here.
Submitting 6-NDFL for individual entrepreneurs has its own characteristics. So, if an individual entrepreneur does not make payments in favor of individuals, then he is not required to submit the form at all. If an individual entrepreneur pays income, then you need to report at the place of registration of the individual entrepreneur or at the place of business - with UTII or PSN. The procedure for submitting the last report upon termination of the activities of an individual entrepreneur has not yet been specifically explained, therefore, in this case, an individual entrepreneur should be guided by the general requirements of the law and suitable analogies with organizations.
