Desk audit of reporting form 6-NDFL: what is it, why is it needed and how is it carried out in 2021

Deadlines for transferring personal income tax

Responding to the tax agent’s request, the drafters of the Letter indicated that according to line 120 of section. 2 “Tax payment deadline” should indicate the date in accordance with the provisions of clause 6 of Art. 226 and paragraph 9 of Art. 226.1 of the Tax Code of the Russian Federation, no later than which the amount of personal income tax must be transferred. Well, as they say, “brevity is the sister of talent.” But the Russian writer who wrote this phrase drew the attention of the brother to whom this recommendation was addressed to the fact that this rule should be used to argue the content where there is freethinking (when writing a play, for example). And there should be no freethinking in the interpretation of the Tax Code of the Russian Federation. The meaning of the answer lies in its content. And in order to be understood, I would like the officials who make up the answers to be more verbose.

Well, since there are no specifics in the answer, let’s turn to the specified norms of the Code.

As follows from paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to transfer the amounts of calculated and withheld personal income tax no later than the day following the day the income is paid to the taxpayer .

For many taxpayers, the main type of income is wages. The date of actual receipt by the taxpayer of income in the form of wages in accordance with clause 2 of Art. 223 of the Tax Code of the Russian Federation recognizes the last day of the month for which income was accrued for fulfilled labor duties in accordance with the employment agreement (contract).

In accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, the tax agent is obliged to withhold the accrued amount of personal income tax directly from the taxpayer’s income upon their actual payment, taking into account the features established by clause 4 of Art. 226 of the Code.

Thus, the tax agent is obliged to transfer personal income tax to the budget no later than the day following the day the income is paid to the taxpayer. This day should be reflected in line 120 of section. 2 as the tax payment deadline . When paying wages for the first half of the month (advance), personal income tax does not need to be withheld. The tax agent calculates the amount of personal income tax on an accrual basis from the beginning of the tax period based on the results of each month in relation to all income for which a tax rate of 13% is applied (clause 1 of Article 224 of the Tax Code of the Russian Federation). In this case, the amount of tax withheld in previous months of the current tax period is offset. And before the end of the month, income in the form of wages cannot be considered received by the taxpayer. Therefore, personal income tax cannot be calculated before the end of the month (Letters of the Ministry of Finance of Russia dated April 10, 2015 N 03-04-06/20406, Federal Tax Service of Russia dated January 15, 2016 N BS-4-11/320).

Example. The terms of the collective agreement provide for the payment of wages on the 3rd and 18th. For the first half of the month, the advance payment is paid on the 18th, and the final payment for the past month is paid on the 3rd of the next month. It is this date, the 3rd date, that should be reflected on line 120 of section. 2 as the tax payment deadline.

If the employment relationship is terminated before the end of the calendar month, the date of actual receipt by the taxpayer of income in the form of wages is considered to be the last day of work for which the income was accrued to him (clause 2 of Article 223 of the Tax Code of the Russian Federation). This means that personal income tax in this case must be transferred no later than the day following the last day of work .

Tax inspectorates distribute information about received amounts of taxes and fees to the “Settlements with the Budget” (CRSB) cards in accordance with the dates and details specified by the taxpayer in the payment order for the payment of taxes (fees). And discrepancies in the dates indicated in the calculation in Form 6-NDFL and in the tax agent’s KRSB (KRSB NA) may indicate a violation of the tax payment deadline. We’ll tell you a little later how tax inspectors will check the relationship between this and other information between documents and within the calculation form itself.

In the meantime, let's return to the deadlines for transferring personal income tax.

As can be seen from the previous explanations, the rules on the timing of personal income tax transfers are applied in conjunction with the rules for determining the date of actual receipt of income established by Art. 223 Tax Code of the Russian Federation.

In addition to income from employment, which was mentioned earlier, individuals can receive other types of income. For example, this may be income in the form of material benefits generated from savings on interest on borrowed funds (Article 212 of the Tax Code of the Russian Federation). In this case, the date of actual receipt of income is considered to be the last day of each month during the period for which the borrowed (credit) funds were provided. This means that the deadline for paying personal income tax on such income must be no later than the first day of the month following the month in which the income was received .

If income in the form of material benefits is received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer, then the date of receipt of the income is considered to be the date of acquisition of goods (work, services) ) (Clause 3, Clause 1, Article 223 of the Tax Code of the Russian Federation). No later than the day following this date, the deadline for paying personal income tax should be determined.

The same can be said about the deadline for transferring personal income tax on material benefits received from the acquisition of securities. But if the acquired securities are paid for after the transfer of ownership of them to the taxpayer, then the date of actual receipt of income is determined as the day the corresponding payment is made to pay for the cost of the acquired securities (clause 3, clause 1, article 223 of the Tax Code of the Russian Federation).

As for business trips, the date of receipt of income when calculating personal income tax is considered to be the last day of the month in which the advance report is approved after the employee returns from a business trip (clause 6, clause 1, article 223 of the Tax Code of the Russian Federation). Income subject to personal income tax may arise when paying daily allowances in excess of the established norms (700 rubles per day on a business trip in Russia and 2,500 rubles per day on a business trip abroad). Personal income tax must be withheld from compensation for undocumented expenses for accommodation on a business trip in excess of the same norms. In this case, income is also determined on the last day of the month in which the advance report is approved. The next day will be the deadline for tax payment.

From January 1, 2021, new rules apply to amounts of vacation pay and amounts of temporary disability benefits (including benefits for caring for a sick child). withheld from these incomes must be transferred to the budget no later than the last day of the month in which they were paid . For example, if the vacation was paid on February 26, 2021, personal income tax on vacation pay must be transferred to the budget no later than February 29.

The day of personal income tax transfer may fall on a weekend or non-working holiday. In this case, the payment deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

If we return to the conditions of the previously considered example, we will see that the deadline for payment of wages (3rd day) for April 2016 falls on a non-working day - May 3rd. In this case, the payment deadline is postponed to May 4.

If for different types of income that have the same date of their actual receipt, there are different deadlines for tax remittance, then lines 100–140 of the calculation are filled in for each tax remittance deadline separately .

Here is such a simple form - with difficult indicators.

Results

A desk audit of the 6-NDFL calculation will go unnoticed for you if you followed the rules for calculating and paying tax, as well as filling out the form. If an accountant finds an error in his calculation on his own, he can send an updated form to the inspectorate. He will have to do the same if the tax authority reveals an error, but in this case penalties may be applied.

Every accountant has encountered a desk audit. After all, she waits at the tax office for every submitted return. Therefore, knowledge of the rules that govern a desk audit will be useful to any accounting employee.

This means that tax officials can require any additional documents in strictly limited cases. These include VAT returns in which the tax is declared for reimbursement (clause 8 of Article 88 of the Tax Code of the Russian Federation), as well as declarations with declared benefits (clause 6 of Article 88 of the Tax Code of the Russian Federation). In addition, the inspectorate may require additional documents during a desk audit of tax declarations related to natural resources (for example, mineral extraction tax or excise taxes on oil, gas, etc.). In other cases, it is prohibited to require additional documents from the taxpayer (clause 7 of Article 88 of the Tax Code of the Russian Federation). Thus, we derive the second rule: in most cases, a desk audit is a check of the correctness of determining the tax base and the amount of tax payable based on the data indicated by the taxpayer himself in the same declaration.

In addition, it must be taken into account that in this case we are not talking about calendar months, but about a period of time (Article 6.1 of the Tax Code of the Russian Federation). That is, according to a declaration submitted, for example, on June 19, the period for a desk audit will begin to count from June 20 (according to Article 6.1 of the Tax Code of the Russian Federation, the period begins to run from the next day). The verification period expires on September 21. After all, September 20 this year falls on a Sunday, and in such cases (according to the already mentioned Article 6.1 of the Tax Code of the Russian Federation), the end of the period is postponed to the next working day.

The inspectorate is obliged to inform the taxpayer about all errors, inaccuracies, contradictions, etc., discovered during a desk audit (clause 3 of Article 88 of the Tax Code of the Russian Federation). In this case, the inspection must require the accountant to provide explanations or make changes to the declaration. The Tax Code does not specify in what form the inspectorate must convey this requirement to the taxpayer. The tax authorities themselves believe that it is sent to the taxpayer in the same manner as other documents - in writing. The demand is served in person, and if this is not possible, then it is delivered by mail (letter of the Federal Tax Service of Russia dated 01.08.08 No. ШТ-8-2/ [email protected] ). However, in practice such information is often communicated orally. It should be noted that the oral method of informing deprives the inspectorate of the opportunity to fine the taxpayer for failure to comply with the requirement for explanations or changes. (The corresponding fine in the amount of 50 rubles is provided for in paragraph 1 of Article 126 of the Tax Code of the Russian Federation).

At the same time, we would not advise leaving the inspection’s verbal demand unanswered. Even if the accountant is confident that he is right, this mechanism makes it possible to convey his point of view to the inspection and justify it. And this can settle the dispute at an early stage, even before a decision is made on the inspection.

Along with the explanations, the accountant can submit additional supporting documents to the inspection (clause 4 of Article 88 of the Tax Code of the Russian Federation). Here we must remember that providing additional documents is the right, not the obligation of the taxpayer. As we wrote above, the inspection does not have the right to demand the provision of such documents.

The further procedure for reviewing the act is no different from an on-site inspection, which we will discuss in detail in one of the upcoming articles. Briefly, the procedure is as follows. The tax authority sets a date for consideration of the act, which it must inform the taxpayer about. Accordingly, the taxpayer has the right to be present during the consideration of the audit report. Based on the results of this review, a decision is made to impose liability or to refuse it. Moreover, in both cases, the taxpayer may be asked to pay additional tax and penalties. The taxpayer can appeal any of these decisions first to a higher tax authority and then to the court.

A desk tax audit is the main form of tax control and is carried out at the location of the tax authority.

The purpose of a desk tax audit is to monitor compliance by a taxpayer, fee payer or tax agent with legislation on taxes and fees.

Desk audit 6-NDFL

The main goal pursued by tax authorities when checking 6-NDFL is to identify violations. In its principle, it does not differ from other desk checks. The difference between it and on-site inspections is that the inspector conducts it directly at his workplace and goes to the organization to visit the tax agent. The procedure for conducting a desk audit is as follows:

1. First of all, the general information specified by the taxpayer is subject to verification, that is, they check whether the name of the organization or individual entrepreneur and details are correct.
2. After this, they check that the form is filled out correctly. All indicators are filled in with an accrual total.
3. Next, the control ratios are verified. Tax officials check whether the information specified in the document corresponds to the information held by the tax authority.
4. Then the tax inspector performs simple arithmetic calculations and checks whether the accountant made any mistakes when filling out the document.

When is it carried out?

Tax inspectors initiate a desk audit only after the tax agent submits the 6-NFDL calculation. Such checks are included in the list of job responsibilities of tax inspectors. To start activities, the Federal Tax Service employee does not need to obtain any decision from his supervisor.

The duration of the necessary measures cannot exceed three months. After this period of desk audit of 6-NDFL, all work must have already been carried out and completed by the responsible tax inspectors.

Thus, a desk audit of 6-NDFL, for example, for six months of 2021 should be completed no later than November 1 of this year.

Please note: 6-NDFL for 2021 can be submitted until 04/03/2017 inclusive, since April 1 is a day off. During the same period, 2-NDFL certificates must also be submitted. As a result, the deadline for the desk audit of 6-NDFL for the entire year ends on 07/03/2017.

Control ratios

When conducting a desk audit of 6-NDFL, a tax official checks the correctness of the amounts accrued and indicated in the document. He compares the specified data with the information that federal service employees have exclusively for internal use . The following indicators are meant:

1. The date indicated on the cover page of the form - if the report is submitted untimely, the taxpayer faces penalties.
2. The value indicated in column 020 (accrued income) should not exceed the value indicated in column 030 (tax deductions). However, equal values ​​in these two columns are allowed.
3. The value indicated in column 040 (accrued tax) should not exceed the value indicated in column 050 (fixed advance payment). As with the previous control ratio, equal values ​​of indicators in these columns are allowed.
4. The value indicated in column 040 is calculated using the following formula: 010 x (020 – 030) = 040.
5. The values ​​of columns 040 and 070 should not be equal, since personal income tax should not be accrued in one tax period, but withheld in another.
6. The amount of payments transferred to the current account must correspond to the difference between lines 070 and 090.
7. The tax payment date must not be later than the date indicated in line 120.

Important! If during the audit the tax authorities do not find any errors in the calculation on Form 6-NDFL, then the desk audit is completed. But if the tax inspector has any questions, he draws up a report based on the results of the audit.

Responsibility

Not all errors in Form 6-NDFL lead to tax liability for the taxpayer. In order for an organization to be fined, two conditions are necessary:

1. If the violations are related to an error that resulted in arrears of personal income tax on the tax card. This can happen if the tax was overstated in the second section of form 6-NDFL, but the correct amount was transferred to the budget;
2. the error violated the rights of employees, for example, the right to deduction.

The fine for such violations is 500 rubles.

A more serious punishment for violating the deadline for submitting personal income tax reporting form 6 is fraught with the amount of 1000 rubles. for each month from the date of non-provision; For violation of the deadline for transferring personal income tax, the tax office may make a decision to recover 20 percent of the amount of non-payment.

In other cases, no fine is applied.

Possible errors are detailed in the table:

Reconciliation of 6-NDFL and 2-NDFL

When checking form 6-NDFL, the tax inspector must compare its indicators with another document - 2-NDFL. That is, the amount indicated in the calculation that was paid to employees must correspond to the amounts given in the 2-NDFL certificate.

When performing reconciliation, the following values ​​are checked:

• accrued income;
• accrued dividends;
• calculated tax.

A quantitative check of individuals to whom the company or entrepreneur transferred funds is also carried out.

Algorithm

During a desk audit, the tax inspector, in the working environment of his office, checks for possible errors and omissions in the submitted form. The greatest effect can be achieved by reconciling the annual reports of 2-NDFL and 6-NDFL. To do this, he uses special algorithms. Specific for each type of verification.

The accrued amount of income is checked as follows:

• Tax rates are reconciled.
• In 6-NDFL, attention is paid to the amount of income (p. 020).
• She is appreciated by all employees.
• 2-NDFL sums up the total income for all individuals.
• These amounts must match.

Amount of accrued dividends:

• In 6-NDFL it is taken in line 025.
• In 2-NDFL and the income tax return, similar indicators with code 1010 are summarized.
• Both amounts must be equal.

Tax amount (accrued):

• Tax rates are reconciled.
• In 6-NDFL, this amount is taken in line 040.
• The same amount from a similar line 2-NDFL is added to line 030 from Appendix 2 of the declaration for all individuals.
• Both amounts must be equal.

Unwithheld tax:

• Tax rates are reconciled.
• In 6-NDFL, this amount is taken in line 080.
• The same amount from a similar line 2-NDFL is added to line 034 from Appendix 2 of the declaration for all individuals.
• Both amounts must be equal.

Number of citizens who received income:

• In 6-NDFL this number is in line 060.
• The number of certificates 1 in 2-NDFL is plus the number of attachments 2 of the declaration.
• Both amounts must be equal.

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website. right now through the form (below), and one of our lawyers will call you back to provide a free consultation.

Correcting errors in 6-NDFL

Important! If during a desk audit the tax inspector discovers errors or inconsistencies, the taxpayer is obliged to correct them. Corrections must be made within 5 business days from the date of receipt of the notification from the tax authority.

Tax officials check the deadlines for payment of personal income tax, while considering those indicated in the calculation and checking them with those indicated in the personal cards of the company or individual entrepreneur. Such cards are kept specially; they are necessary to verify the timely payment of taxes to the budget.

If during the camerawork it is discovered that the amount required for payment has not been transferred, the inspector will point this out to the taxpayer. The company or individual entrepreneur is required to eliminate this within 8 working days from the date of receipt of the relevant notification from the tax office.

When submitting a 6-NDFL calculation with errors, the taxpayer will have to correct them, and in addition to this, also pay a fine. The fine for a report submitted with errors will be 500 rubles.

Failure to submit Form 6-NDFL on time will result in a fine of 1,000 rubles for each month of delay. If it turns out that a company or individual entrepreneur has not paid some part of the tax, then he will need:

• pay the remaining balance;
• pay a fine equal to 20% of the debt amount;
• pay penalties in an amount depending on the time of delay in payment and the amount of debt.

In this case, the tax authority will send a notification to the taxpayer, which will indicate all the amounts that must be paid.

Important! If during the year the tax agent did not transfer funds to individuals, then the zero calculation in Form 6-NDFL will not need to be submitted to the tax office. If payments were not transferred to individuals only for a certain period, then the columns corresponding to it will remain empty, and the rest will be filled in.

Thus, a desk audit of 6-NFDL is carried out on the basis of those documents provided by the tax agent - an organization or individual entrepreneur. Particular attention is paid to amounts transferred to individuals, for example, wages or dividends.

What else will interest the inspector?

In 6-NDFL, the deadlines for transferring the tax are indicated. These data are verified with what is indicated on the personal cards for each of the organizations or individual entrepreneurs. Tax inspectors compile such registers precisely to identify violations. They allow you to find out whether taxes were calculated and paid to the budget on time. Also see “Recommendations for filling out Form 6-NDFL”.

If you submit 6-NDFL for the whole year, then the form is checked against the submitted income certificates of individuals.

Note that some data reconciliation activities are carried out not by the tax inspector himself, but by a special program. Its settings allow you to do this automatically, which saves cameramen time.

Subjects and objects of desk inspection

Desk audits are carried out by territorial tax authorities, and the subjects of the audit are:

• institutions, organizations;
• commercial, manufacturing companies, regardless of the form of economic organization;
• individual entrepreneurs;
• cooperatives, unitary enterprises;
• joint ventures.

The object of the desk audit is the activities of a company or individual entrepreneur (its inactivity) in terms of proper accounting of the income of employees and other individuals, as well as the correctness of calculation, withholding and transfer of personal income tax to the budget.

How tax authorities analyze calculations of ERSV and 6-NDFL

All calculations that you submitted to the inspectorate fall into the unified AIS “Tax-3” software package. The program consists of subsystems. A separate block in the program is reserved for desk checks (see screenshots below).

What does the 6-NDFL check block look like?

The tax program accepts the report and checks it against control ratios. If there are discrepancies with the formulas, inspectors will require clarification. After receiving a message about contradictions, you have five working days to submit clarifications or clarifications. If you remain silent, you will be fined.

The fine is 5 thousand rubles. (Clause 3, Article 88 and Clause 1, Article 129.1 of the Tax Code). In addition, if inspectors find violations, they will draw up a report and assess additional personal income tax and contributions. Next, find out what explanations inspectors most often require and how to respond to requests so as not to be subject to additional charges.

Checking the 3-NDFL declaration

After the tax period is over, you are required to submit a report to the Federal Tax Service. You also have the right to file a return if you want to receive a tax deduction.

One of the possibilities to carry out tax control in this case is a desk audit.

The tax office will check the documentation without going directly to your company.

Verification period

The audit lasts three months from the moment you submit the report to the tax office.

Only the period for which you submitted documentation will be considered; the check will not be carried out a second time.

How does the procedure work?

After you submit all the necessary documents and a completed declaration, the verification will begin. However, no one will notify you about it.

The important thing is that it can be suspended if contradictions, errors or shortcomings of a different nature are discovered. The Federal Tax Service specialists will ask you for clarification or ask you to correct the mistakes made. You are given a five-day period for this.

You will be notified that the verification procedure has been interrupted by one of the following options:

• You will be sent a request to provide certain documentation;
• They will ask you to appear in person.

To prevent problems from arising, leave your contact phone number to the inspector.

It turns out that if you provided additional documentation or corrected something, the verification period increases. This decision of the head of the Federal Tax Service is not required.

After verification of the declaration is completed, the development of events may be as follows:

• If errors are found, you will need to bring an updated list of documentation;
• If inaccuracies are found, the declaration will need to be corrected and the check will be carried out again;
• If no errors or inconsistencies are identified, the tax paid will be refunded to you.

How to find out the verification status

If you want to personally control the procedure, you can do this in several ways:

• Through telephone calls to the inspector;
• By registering on the Federal Tax Service website, in the “Electronic Services” section.

Using these methods, you can track the actions of inspectors and immediately receive clarification on all questions that arise.

Salary is less than the minimum wage or the industry average

The most common reason why explanations are required for the calculation of contributions is that employees’ income is below the minimum wage or the industry average salary. During the coronavirus epidemic, many companies and individual entrepreneurs worked, but transferred their employees to work less than 4 hours a day. As a result, they paid less than the minimum wage. Formally, there is no violation here, since many employees themselves agreed to work part-time. But for inspectors, low income is a signal to begin an in-depth inspection and invite the manager to a salary commission. Moreover, tax authorities have now resumed activities related to direct contact with taxpayers.

Tax inspectors compare wages with the minimum wage and the industry average using control ratios. Formulas for verification are below.

If the ratio is not met, tax authorities believe that the company could have underestimated the contribution base. The program will generate a discrepancy and send it to payers (letter of the Federal Tax Service dated 02/07/2020 No. BS-4-11/ [email protected] ) (see screenshot below).

How the Federal Tax Service's program shows wages less than the minimum wage

As for the average salary in the region, these are statistical data, they are “built into” the Federal Tax Service program. The tax authorities do not calculate them. But the controllers themselves note that the reference point to average indicators is incorrect, since the Labor Code does not establish the obligation to pay average earnings. Therefore, inspectors are more loyal to this indicator than to the minimum wage.

How to answer. The Labor Code does not require wages to be higher than the industry average. Tax officials can only recommend paying such earnings. Therefore, point out that you cannot pay the industry average now, but if orders increase, raise wages. The main thing is that payments are not lower than the minimum wage. Although there are workers who may receive less than the minimum wage per month. These are those who:

• worked part-time;
• quit in the middle of the month;
• were on sick leave, maternity leave or maternity leave;
• were on vacation the whole month and received money in the previous month;
• were on leave without pay.

You do not violate the Labor Code if you paid such employees less than the minimum wage. Explain why income is less than the minimum wage. An example of an explanation is below. You are not required to attach documents to your explanations. Only if you want to further justify why your income is below the minimum wage, provide staffing, vacation orders, etc.

If the salary is not explained, the next step of the tax authorities is to call the low salary commission. Inspectors have still carried out salary commissions in accordance with the letter of the Federal Tax Service dated July 25, 2017 No. ED-4-15 / [email protected] In July, this document was canceled (letter dated July 7, 2020 No. BS-4-11 / [email protected] ) . This means that inspectors should not hold interdepartmental commissions with the participation of representatives of administrations, funds, labor inspectorates, police officers and prosecutors.

Despite the official abolition of commissions, the Federal Tax Service did not abandon its work on legalizing wages. For example, if inspectors have suspicions about a company, a representative will be invited to the inspection for clarification, as this is an effective method. Inspectors have the right to do this at any time, including outside the scope of inspections (clause 4 of article 31 of the Tax Code). After the calls, the companies themselves recalculate the official salaries and update the reports.

At the meeting, inspectors will ask why wages are low and ask other questions. In addition, the company may be included in the on-site inspection plan (clause 5 of Appendix 2 to Order No. MM-3-06/333

Did not fulfill the conditions for a reduced tariff

The second most common request on the payment calculation desk is questions about reduced tariffs. From April 1, new tariffs apply to affected industries and SMEs - 0 percent and 15 percent for payments above the minimum wage. Each preferential rate has its own control ratios (letters from the Federal Tax Service dated May 29, 2020 No. BS-4-11/ [email protected] , dated June 23, 2020 No. BS-4-11/ [email protected] and dated June 10, 2020 No. BS- 4-11/9607).

The most significant error is that the payer is not a victim or is not listed in the SME register, but has declared benefits to the ERSV. What other ratios will be checked, see the table below. If the formulas do not agree, tax officials will ask you to explain the discrepancies.

How tax authorities will check the 0 and 15 percent tariffs in the ERSV

How to answer. Check whether you are entitled to a reduced tariff and whether the ratios in your calculations are met. If not, submit a clarification and pay additional fees.

If you have the right to a reduced tariff, explain this to the tax authorities. For example, you have the right to claim a benefit, but not be in the register if you are late with your report and then submitted it, but the tax authorities have not yet updated the database. Those who did not submit information on the average number of employees and a declaration under the simplified tax system for 2021 by 07/01/2019 were not included in the SME register. However, the companies were promised to be returned to the register if they submitted their reports no later than June 30, 2020 (Clause 5, Article 23 of Federal Law No. 166-FZ of June 8, 2020). If this is your case, but your company is not in the register, draw up an explanation for the tax authorities.

See below for an example explanation. The inspectors assured us that they would accept this answer, but in August they would check whether you were added to the SME register. If not, they will draw up a report and add additional fees.

How the tax office checks 6-NDFL

The camera room is held directly within the walls of the tax authority, without visiting the tax agent. This type of verification lasts for 3 months from the date of submission of the calculation (Clause 2 of Article 88 of the Tax Code of the Russian Federation).

Current information on the criteria for finding violations in the calculation is contained in the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected] Data analysis occurs within the calculation, as well as in comparison with the card of settlements with the budget and other reports submitted to Inspectorate of the Federal Tax Service.

Let's list what control ratios tax authorities use to find inconsistencies in the calculation of 6-NDFL:

1. The date of submission of the calculation, recorded by the tax authority on the title page, is tracked. It must not be later established by law.
2. The value on line 020 must be greater than or equal to the value on line 030.
3. The value on line 040 must be greater than or equal to the value on line 050.
4. The following equality must be observed: line 040 = line 010 × (line 020 – line 030).

Note that the equality of lines 040 and 070 should not be observed, since personal income tax can be accrued in one period and withheld in another. For example, if employees' salaries are paid the next month after the month in which they were accrued. In such a situation, personal income tax on wages for the last month of the quarter is calculated in one quarter, and is withheld and transferred to the budget in the next.

Tax officials also reconcile the data in 6-NDFL with the ERSV. ConsultantPlus experts explained what to do if a gap is identified between reports. Get free demo access to K+ and go to the Ready Solution to see expert recommendations.

Fines in 2021

Violations related to the calculation of 6-NDFL are punishable by various sanctions. The inspection may result in the following fines:

• The deadline for submitting the report was missed - 1000 rubles per month (a month of delay can be full or incomplete).
• Indication of false information – 500 rubles.
• Missing the transfer deadline – 20% of the unpaid amount.

The most common “inaccurate information” error may include:

• Simple mistakes.
• Admitted distortion of some indicators.
• Incomplete listing.
• Lack of required tax deductions.

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How to write an explanatory letter correctly

Upon completion of the desk audit, the Federal Tax Service may require clarification of certain points if errors or inconsistencies were found in the 6-NDFL report. The organization has 5 working days to respond, during which time they must draw up a detailed explanation of the existing claims.

Since there is no standard form for an explanatory letter to the tax office, you can draw up an appeal in free form, but following the general rules for preparing such documents. The details of the document, the response to which is provided to the tax office, must be indicated. In the explanation, you must clearly formulate your response and, if necessary, attach documents confirming the correctness, certified in the appropriate manner.

Explanation to the tax office. Example 1

The example shows how to compose an explanatory letter in case of an error made in the KBK code:

Explanation to the tax office. Example 2

The explanation explains the composition of the personal income tax amount with a correctly generated 6-personal income tax report:

What documents and explanations does the Federal Tax Service have the right to require during a desk tax audit?

During a desk audit of a declaration, the Federal Tax Service has the right to require the organization to submit additional documents or explanations in the following situations:

Situation

What the Federal Tax Service has the right to demand

Errors found in the declaration

Explanations or corrected (clarified) declaration.

It was revealed that the information contained in the declaration contradicts the information from the submitted documents

It was revealed that the information contained in the declaration does not correspond to the information from the documents available to the Federal Tax Service

Documents confirming the accuracy of the information in the declaration.

Loss-making declaration submitted

Explanations justifying the amount of loss.

An updated declaration has been submitted in which the amount of tax payable is less than in the previously submitted declaration for the same period

Explanations justifying the reduction in the tax amount.

After two years from the last day of filing the declaration, an updated declaration is submitted, in which, in comparison with the previously submitted declaration, the loss is increased or the amount of tax calculated for payment is reduced.

Any documents confirming the validity of reducing the amount of tax payable or increasing the loss, including:

tax registers

Mandatory supporting documents are not attached to the declaration

Documents that must be attached to the declaration.

For example, documents confirming the zero VAT rate.

The declaration states tax benefits

Documents confirming your right to these benefits.

For example, documents confirming the sale of services exempt from VAT

The VAT return states the amount of tax to be refunded

Documents confirming the legality of VAT deductions.

For example, supplier invoices, primary documents for the purchase of goods (works, services)

The VAT return contains information about transactions that:

• or contradict other information from the same declaration;
• or do not correspond to the information about the same transactions contained in the VAT return submitted by another person, or in the invoice journal submitted by the person who is obliged to submit such a journal to the Federal Tax Service

Explanations and any documents (including invoices and source documents) related to transactions in the information about which contradictions or inconsistencies have been identified.

A declaration on mineral extraction tax, water or land taxes has been submitted

Documents that serve as the basis for the calculation and payment of these taxes.

Connecting control ratios

You can carry out such work as checking whether the calculation of 6-NDFL is correct using control ratios. Control ratios are a sequence of mathematical calculations between certain lines that must coincide with other report indicators, that is, all calculations encrypted in the report lines must, when crossed, give the corresponding results. The organization is not obliged to check the control ratios of 6-NDFL (for the 3rd quarter of 2021, by the way, they will probably differ compared to the 1st quarter of the same year). This procedure is advisory in nature to eliminate elementary errors in the report made by the accountant. Some new accounting programs already include an option such as “check form 6-NDFL”, that is, automatic verification of information entered in the lines of the report for compliance with control ratios. As a result of the analysis, the program offers options for adjusting the data. However, it is recommended to take such a step as checking 6-NDFL yourself, recalculating several or all control ratios manually on a calculator - this will protect the accountant from making adjustments. The letter from the tax service contains twelve points of those indicators, the discrepancy of which will cause additional clarifications from the tax authorities. Here are some of them:

• the actual date of filing 6-NDFL coincides with the date indicated on the title page of the report;
• the calculated value of total income indicated in line 20 must be no less than the value of total deductions on line 30;
• the value of line 40 must correspond to the result of the following operations: the difference between lines 20 and 30 *line 10/100;
• the value from line 40 must be no less than the value from line 50;
• the total amount contributed to the budget must be no less than the delta between the amount of personal income tax actually withheld (line 70) and the value of line 90 (refund to the payer) of the tax.

Returning to the question of how to check 6-NDFL, we will give an example of changes in control ratios. In previous editions of the letters, it was recommended to use 6-NDFL as a control ratio for checking: line 070 should be equal to the sum of lines 140. Let us recall that in line 70 the enterprise informs how much it withheld personal income tax, in line 140 - the same tax with distribution by dates of payment of all types of remuneration. Then the tax authorities changed their minds and admit that this control ratio is not always valid. An exception to the previously proposed ratio was the transfer of actual payments in the quarter following the accrual, for example, of wages. Therefore, some amounts do not fall into line 140 in the second part of the report. There is no violation of the law in this case: one quarter ends, the report is closed, and salaries are paid in the next quarter. Hence the discrepancy in the results according to the verification formula previously proposed by the tax authorities. Based on the assumption that some organizations calculate and pay salaries according to this scheme, the Federal Tax Service excluded this control ratio from the list of mandatory ones. The department confirmed on its official website that this ratio is not mandatory. Therefore, in order to perform such an operation as checking 6-NDFL for 2021 (for any reporting period of this year), there is no need to apply this control ratio. If the accountant nevertheless decides to conduct a more pedantic study of the report being prepared for submission, we remind you that the difference in the values ​​of the highlighted lines is the amount of the actual payment of remuneration on which tax was accrued in the current reporting period, and the payment will be made in the next quarter.

Order of conduct

Concept of procedure

One of the forms of tax control is a desk audit under 6-NDFL. Legal entities, as well as private entrepreneurs, are required to correctly fill out and submit this calculation on time. Let's talk about the nuances of conducting this type of check in more detail.

Form 6-NDFL is required to be filled out and submitted to the tax office by all entrepreneurs (legal entities and individual entrepreneurs) who pay wages to their employees. After the reporting has been submitted, tax officials, without waiting for special permission from their supervisor, begin studying it and checking all the specified data. They are given no more than three months for this.

Concept of procedure

The purpose of a desk tax audit of 6-NDFL, like any other, is to find errors or confirm their absence. The procedure for such an audit is no different from desk audits for other types of tax deductions.

Also see “Desk audit of 3-NDFL”.

Concept of procedure

An on-site tax audit is carried out based on the requirements of the Tax Code of the Russian Federation.

In one inspection, your company can be checked as follows:

• Taxpayer;
• Payer of fees;
• Tax agent.

In this case, the audit may cover the last three years of your company’s activity.

But it is worth noting that the current period may also be subject to verification, although, judging by practice, this circumstance is rarely used.

This is easily explained: it is easier to check the current period without going to your office, that is, through a desk check.

Another fact due to which the inspector may ignore the current period is the specifics of the taxation procedure itself.

For some tax payments, the results are determined for the current calendar year. It turns out that there is simply nothing to check before the next calendar year begins.

Federal Tax Service inspectors check:

• Timing and completeness of payment of taxes to the budget;
• How correctly the tax rate is applied;
• Correct registration of tax deductions;
• Is the tax base determined correctly?

What documentation may be requested:

• Personnel documentation;
• Statistical forms;
• Tax cards for personal income tax;
• Certificates 2-NDFL;
• Primary financial documentation.

Deadlines for conducting a desk audit on the 6-NDFL report

Article 88 of the Tax Code of the Russian Federation explains that tax authorities can carry out a desk audit within 3 months from the date of submission of the 6-NDFL report.

If the audit reveals violations or inconsistencies that require additional explanation, a request for this is submitted to the tax agent. The tax officer is given 10 days to formulate such a requirement, after which all verification procedures are considered completed (clause 5 of Article 100 of the Tax Code of the Russian Federation).

After the tax agent responds to the claim in the form of a detailed explanation of the reasons for the discrepancies, the tax inspector draws up a conclusion on the reliability of the data provided and the calculations made.

Tax audit report in 2021

Compilation

The report is drawn up only if the audit reveals incorrect tax calculations, errors or discrepancies. It records the results of the test. The deadline for its execution is 10 days after the verification period expires (no later). Before completing it, the inspector must:

• Inform the report submitter about the results obtained.
• Accept his explanations or other proposed documents and consider them.

Two copies of the act are signed by both parties, for which the head of the company (or individual entrepreneur) is given 5 days.

The act consists of:

• “Hats”, in which the inspectors and those being inspected are named.
• General part with inspection deadlines.
• Descriptions of detected violations.
• Conclusion and suggestions for further actions.
• Applications with evidence of guilt.

Objections to the act

If the company’s managers do not agree with the conclusions of the desk audit, or hope to justify themselves with arguments, then they should immediately send an objection to the act to the Federal Tax Service. The form is arbitrary, but the requirements are:

• Information content.
• Brevity.
• An accurate listing of the disputed facts with your own arguments.

The video below will tell you how to prepare for desk audits under 6-NDFL:

Find out how to solve your specific problem. Write your question using the form (below), and our specialists will quickly prepare the best options for solving your problem and call you back on the day you submit your application. It's free!

Cases requiring explanation

If the organization that submitted the 6-NDFL report for verification does not agree with the results of tax control, it has the right to respond with an objection. Arguments must be recorded in writing, since oral objections are not accepted by the tax authorities, and also, a written objection, as an official document, will be valid in court if the dispute is not resolved at the local level.

You should only make an objection if you are completely sure that you are right. The person responsible for generating the 6-NDFL report must be free to navigate Tax and Labor legislation so that the arguments given in the objection have links to real articles and laws confirming the taxpayer’s correctness.

In this case, it is necessary to provide for such a result that a repeated, more thorough inspection may reveal other serious violations. Therefore, before submitting explanations or objections to the tax office, you must carefully check the correctness of all data entered in the reporting tax document.

When will you have to write explanations for 6 personal income taxes?

There are times when an organization does not agree with the results of control. In this case, she needs to write an objection. It is better to submit your arguments in writing:

• This is how the organization proves the seriousness of its intentions;
• Tax authorities will not accept verbal objections:
• this will be evidence in further legal disputes.

An objection document should be submitted only if the organization is absolutely sure that it is right. Convincing reasons should be found for regulatory or judicial authorities to take the side of the taxpayer.

You need to be prepared for additional checks, which may reveal more serious violations. Therefore, before filing objections, you should carefully check all indicators, personal income tax and documents.

Why will tax authorities ask for clarification on 6 personal income taxes?

If incomparable or unreliable values ​​are detected, tax authorities must notify the organization that filled out form 6-NDFL about them and require an explanation of the reason for the inconsistencies:

• If during the audit it is revealed that the time for payment of taxes and penalties has passed, the company will be subject to a demand for repayment of the debt;
• if the report is not submitted due to the lack of accrued amounts, it is better to notify the tax office in advance of the reasons for not submitting the report. A sample letter is provided below:
• The tax office may also have questions about the provision of 6-personal income tax with zero indicators. Especially if the income is reflected in the income tax return. You should submit an explanation in which you can indicate that the manager is the only employee, he took a vacation at his own expense. The accounts receive revenue from current activities, and it participates in the formation of tax profit;
• inspectors check the form with the dates of transfer according to the KRSB data. An explanation may be required why the difference in lines 070-090 in form 6-NDFL is less than or equal to the personal income tax paid in the reporting period. This may be interpreted as late or incomplete payment of tax. If you do not provide an explanatory note, a fine will be imposed on the company. There will be no error if income was paid on the last day of the month, and personal income tax was paid on the first working day of the next;
• The reason for failure to pay personal income tax on time may be an error by an accounting employee. The payment order contains an incorrect BCC. This should be indicated in the explanation. At the same time, the organization should submit a tax calculation calculation.

Features of providing an explanatory note on 2 personal income taxes