Errors in the formation of 6 personal income tax. Tax legislation on the submission of revised calculations

Section 1 of the 6-NDFL form is filled out on an accrual basis, and section 2 - only for the last three months of the reporting period. Some accountants forget about this and do the opposite.

What other mistakes do tax agents make when filling out this calculation? Many errors. The Federal Tax Service grouped the most frequent ones and listed them in a letter.

We present you a line-by-line analysis of the “jambs” of accountants when filling out 6-personal income tax.

Line 020 (income)

Accountants mistakenly indicate on line 020 income that is completely exempt from personal income tax. Meanwhile, the Federal Tax Service in its letter of 08/01/2016 N BS-4-11 / [email protected] reported that this line does not reflect income not subject to personal income tax, listed in Article 217 of the Tax Code of the Russian Federation.

Thus, this line should not include, in particular, benefits for child care, benefits for pregnancy and childbirth, material assistance up to 4,000 rubles, material assistance for the birth of a child up to 50,000 rubles, etc.

Sometimes accountants report income in the form of temporary disability benefits in section 1 in the period for which the benefit is accrued. Meanwhile, the date of actual receipt of such income is considered the day of payment of income (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Income in the form of temporary disability benefits is recognized in the period in which such income is paid.

Line 050 (advance payments by foreigners)

If on line 050 of the section the amount of fixed advance payments exceeds the amount of the calculated tax, such a report with will not pass the test for control ratios.

The tax authorities will send the tax agent a notification of the identified errors and give 5 days to make corrections.

Recall, according to paragraph 7 of Art. 227.1 if the amount of fixed advance payments paid for the period of validity of the patent in relation to the relevant tax period exceeds the amount of tax calculated based on the results of this tax period based on the income actually received by the taxpayer, the amount of such excess is not the amount of overpaid tax and is not subject to refund or credit to the taxpayer.

Line 070 (tax withheld)

Sometimes accountants on line 070 reflect the amount of tax that will be withheld only in the next reporting period(e.g. salary for September paid in October).

It is not right. This line reflects the total amount of tax withheld by the tax agent, on an accrual basis from the beginning of the tax period. Since the withholding of the amount of income tax in the form of wages accrued in September but paid in October, the tax agent must be made in October directly upon payment of wages, line 070 for the 3rd quarter of 2017 is not filled out. The tax authorities reported this in a letter dated 08/01/2016 N BS-4-11 / [email protected]

Line 080 (unwithheld tax)

Sometimes accountants on line 080 indicate the amount of payroll tax that will be paid in the next reporting period, that is, when the deadline for fulfilling the obligation to withhold and transfer personal income tax has not come.

In addition, accountants make another mistake - indicate in this line the difference between the calculated and withheld tax.

Meanwhile, line 080 should show the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefits in the absence of payment of other income in cash.

Line 100 (date of receipt of income)

Sometimes when paying salaries, tax agents in line 100 indicate the actual date of transfer of funds, while the date of actual receipt of income in the form of wages is the last day of the month for which the taxpayer was accrued income for the performance of labor duties in accordance with the employment agreement (contract) (clause 2 of article 223 of the Tax Code of the Russian Federation).

In addition, sometimes on line 100, when paying a bonus based on the results of work for the year, the last day of the month that the bonus order is dated is indicated. However, the date of actual receipt of income in the form of a bonus based on the results of work for the year is determined as the day of payment of income, including the transfer of income to the taxpayer's bank accounts (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). The FTS gave clarifications on this issue in a letter dated 06.10.2017 N GD-4-11 / [email protected]

Line 120 (term for transferring personal income tax)

Some accountants mistakenly believe that in line 120 it is necessary to indicate the actual date of transfer of personal income tax. Meanwhile, this line is filled in taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation.

Another common accounting mistake is indication in lines 100, 110, 120 of terms outside the reporting period.

It is correct in section 2 of the calculation of 6-NDFL for the corresponding reporting period to reflect those transactions that were made in the last three months of this period. If a tax agent performs an operation in one reporting period and completes it in another period, then this operation is reflected in the period in which it was completed. In this case, the operation is considered completed in the reporting period in which the deadline for transferring the tax comes in accordance with paragraphs. 6 art. 226 and paragraph 9 of Art. 226.1 of the Tax Code of the Russian Federation.

Line 140 (tax withheld)

This line sometimes the amount of withheld tax is incorrectly indicated, taking into account the amount of personal income tax returned by the tax agent, while the aggregate amount of tax withheld on line 110 should be reported. That is, it indicates exactly the amount of personal income tax that is withheld.

What other errors in section 2

Sometimes accountants duplicate in section 2 of form 6-NDFL operations started in one reporting period and completed in another. It is not right. You need to reflect the operation once - in the period of its completion.

Often when filling out the calculation do not allocate inter-settlement payments (wages, vacation pay, sick leave, etc.) into a separate group. However, the procedure for filling out the calculation provides that the block of lines 100 - 140 of the section is filled in for each tax transfer deadline separately, if there are different tax transfer deadlines for different types of income that have the same date of their actual receipt.

In this section, tax agents indicate generalized data for all individuals. The amount of income accrued by him, as well as the calculated and withheld personal income tax, is reflected. The data are indicated on an accrual basis for the entire tax period.

Often, when filling out a section, the following violations are allowed:

1. Data is reflected not cumulative.
2. By line 20 including income not subject to personal income tax, while on the basis of Article 217 of the Tax Code of the Russian Federation they are not subject to reflection within the specified period (Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11 / [email protected]).
3. By line 70 the amount of personal income tax that will be withheld in the next period is indicated. Most often this happens if the salary is accrued in one period and paid in another. Personal income tax is transferred upon payment of wages, therefore, it should refer to the period when it was paid, and not accrued.
4. Incorrectly reported tax amounts line 80. This line should indicate the amount of tax that the tax agent is unable to withhold. Federal Tax Service in letter No. BS-4-11 / [email protected] clarified that this line reflects the amount of unwithheld tax on income that is received in kind and in the form of material benefits if there is no payment in cash. Instead, tax agents often record in line 80 the amounts of personal income tax, the obligation to withhold which will come in the next tax period. Also, on line 80, the difference between the personal income tax that is accrued and the amount of tax withheld is erroneously reflected.

Calculation of 6-personal income tax. Fill example

Section 2

Section 2 of form 6-NDFL is intended to indicate:

• dates when individuals received income;
• the date the tax was withheld;
• terms of transfer of personal income tax;
• generalized indicators of the amounts of income and personal income tax.

In this case, transactions are reflected only for the last three months of the reporting period- The Federal Tax Service has repeatedly reported this to tax agents (letters dated July 21, 2017 No. BS-4-11 / [email protected], dated January 16, 2017 No. BS-4-11/499, dated May 22, 2017 No. BS-4-11/9569).

However, some persons, filling out 6-personal income tax, reflect the data in section 2 on an accrual basis from the beginning of the year. And this is considered a gross violation of the filling of the calculation.

A block of lines 100-140 of section 2 is filled out separately for each deadline for transferring personal income tax. This also applies to cases where different types of income have the same date of tax transfer.

Suppose an employee on the last day of the month was paid wages for the second part of this month and vacation pay for the upcoming vacation next month. From the point of view of the law (Article 223 of the Tax Code of the Russian Federation), the date of actual receipt of income (wages and vacation pay) is the day they were received. But the terms for transferring personal income tax on these incomes are different. Holiday pay tax is transferred on the same day, and wages can be transferred the next day. These incomes should be included in section 2 of the 6-NDFL form in separate blocks.

In addition, quite often tax agents do not single out inter-settlement payments as a separate group - wages, sick leave, vacation pay. This is also a gross violation (letter of the Federal Tax Service No. GD-4-11 / [email protected]).

When filling out the block under consideration for different types of income, most often tax agents incorrectly indicate the dates of actual receipt of income at line 100, dates of withholding personal income tax in line 110, as well as the deadline for the transfer of tax on line 120. How to fill out this block correctly, we will further consider specific examples.

Payroll examples

First, let us recall the basic rules related to the payment of wages and withholding personal income tax:

• the date of receipt of income in the form of wages is the last day of the month for which it is accrued (paragraph 2 of Article 223 of the Tax Code of the Russian Federation);
• if the employee was dismissed before the end of the month, then the date of actual receipt of income in the form of wages is recognized as his last working day;
• Personal income tax from wages is withheld by the tax agent when it is actually paid (paragraph 4 of Article 226 of the Tax Code of the Russian Federation);
• the transfer of personal income tax to the budget must be made no later than the next day (clause 6 of article 226 of the Tax Code of the Russian Federation).

So, let's analyze the correct reflection of wages in 6-personal income tax on specific numbers.

Let the salary of an employee be 100,000 rubles. On November 30, he received a salary for November in the amount of 87,000 rubles (minus personal income tax 13,000 rubles).

Blocks of lines 100-140 of section 2 are filled in as follows:

• line 100 - 11/30/2017 (date of actual receipt of income);
• line 110 - 11/30/2017 (personal income tax withholding date);
• line 120 - 12/01/2017 (term for transferring personal income tax to the budget);
• line 130 - 100,000 (amount of RFP);
• line 140 - 13,000 (the amount of tax calculated and withheld).

1. If the last day of the deadline for the transfer of personal income tax falls on a weekend, then the end of the deadline is postponed to the next business day.
2. If the last day of the month, that is, the date of actual receipt of wages, falls on a weekend, then the transfer to the next day is not carried out. Thus, the date of actual receipt of the salary is the last day of the month even if it falls on a weekend.
3. The accrual of income and the withholding of personal income tax are included in the calculation for the period in which the date of actual receipt of income falls.
4. The amount of personal income tax is included in the calculation for the reporting period if the period of its deduction and transfer relate to this period.
5. On line 120, it is necessary to indicate not the date of the actual tax transfer, but the last day of this period.

Another example that will illustrate the completion of the calculation of wages paid at the junction of quarters.

Let's say the salary for September is paid on October 2nd. How to reflect this in section 2 of the calculation of 6-personal income tax?

The calculation for 9 months of the reporting year indicates:

• in line 100 - 09/30/2017;
• in line 130 - the amount of salary.
• The calculation for the year indicates:
• in line 110 - 02.10.2017;
• in line 120 - 10/03/2017;
• in line 140 - the amount of tax.

Vacation pay in 6-personal income tax

General rules for personal income tax from vacation pay:

• the date of actual receipt of income in the form of vacation pay is the day of their payment (subparagraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation);
• tax agents must transfer to the budget the amounts of calculated and withheld personal income tax from vacation pay no later than the last day of the month in which they are paid (paragraph 6 of Article 226 of the Tax Code of the Russian Federation).

The employee goes on vacation on June 1, 2017. The amount of vacation pay was 10,000 rubles, he received them on May 28. The amount of personal income tax is 1300 rubles.

We fill out section 2 of the 6-NDFL form for the six months:

• line 100 - 05/28/2017;
• line 110 - 05/28/2017;
• line 120 - 05/31/2017;
• line 130 - 10,000;
• line 140 - 1 300.

The employee decided to quit immediately after the vacation. On March 15 of this year, he received vacation pay and went on vacation with subsequent dismissal.

We fill out section 2 for the 1st quarter:

• line 100 - 03/15/2017;
• line 110 - 03/15/2017;
• line 120 - 03/31/2017;
• line 130 - the amount of vacation pay;
• line 140 - the amount of personal income tax.

Payment under the GPC agreement

General information on payment of civil law contracts:

• the date of actual receipt of income for the provision of services is considered date of payment of this income(subparagraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation);
• withholding personal income tax tax agents are required to make upon actual payment(Clause 4 of Article 226 of the Tax Code of the Russian Federation);
• must pay VAT no later than the next day after the day of payment of income taxpayer.

It happens that the certificate of completion under the GPC agreement is signed in one month, and the payment is made in another. In this case, 6-personal income tax is filled out upon payment of remuneration, and not upon drawing up an act.

The contract was concluded with an individual on August 5, 2017. The act was signed in August, and the reward in the amount of 30,000 rubles was paid on September 7th. The amount of personal income tax amounted to 3900 rubles.

We fill in 6-personal income tax. The operation will be reflected in both section 1 and section 2 of the calculation for 9 months of 2017. Section 2 specifies:

• line 100 - 09/07/2017;
• line 110 - 09/07/2017;
• line 120 - 09/08/2017;
• line 130 - 30,000;
• line 140 - 3900.

sick leave

Payment and deduction of personal income tax from sick leave is carried out according to the following rules:

• the date of actual receipt of income is the day of its payment;
• personal income tax is withheld upon actual payment;
• The transfer of tax occurs no later than the last day of the month in which the payment was made.

In section 2 of the 6-NDFL form, we reflect the following entries:

• line 100 - 09/15/2017;
• line 110 - 09/15/2017;
• line 120 - 09/30/2017;
• line 130 - the amount of the allowance;
• line 140 - the amount of personal income tax.

The payment of disability benefits should be indicated in 6-personal income tax upon the fact. That is, if sick leave income was accrued in one period and paid in another, then it should be reflected in 6-personal income tax in sections 1 and 2 of the period in which the income was paid.

Reflection of premiums

The date on which the premium is actually paid depends on what type of premium it is.

If the premium is part of wages, then the date of actual receipt is the last day of the month for which it is accrued. This, for example, is a bonus for production results, which is paid at the end of the month.

Suppose such a premium was accrued for August and paid on October 25, 2017. In this case, the date of actual receipt of income will be considered August 31. In the calculation for 9 months of 2017, the operation should be reflected in lines 020, 040, 060, and in the form for the year - in line 070.

Section 2 lines are also filled in the annual form:

• line 100 - 08/31/2017;
• line 110 - 10/25/2017;
• line 120 - 10/26/2017;
• line 130 - the amount of the premium;
• line 140 - the amount of personal income tax.

In addition, bonuses, which are an integral part of wages, can be accrued at a time or for a year. In this case, the date of receipt of income is the day of payment of the premium (letter of the Federal Tax Service of the Russian Federation of October 6, 2017 No. GD-4-11 / [email protected]). The same goes for bonuses that are not at all related to wages, but are accrued, for example, on holidays, anniversaries and other circumstances.

If a tax agent discovers errors in the calculation submitted to the tax inspectorate, he is obliged to make the necessary changes to it and submit an updated calculation. What does the Tax Code of the Russian Federation say about bringing to responsibility for tax violations if the errors were corrected by submitting a “clarification”? What recommendations regarding the submission of an updated calculation in the form 6-NDFL are given by the Federal Tax Service in Letter No.   dated 12.08.2016? What are the actions of the taxpayer after the data in the taxpayer's personal account (in the RSB card) has been changed on the basis of the "clarification"? The answers to these questions are in this article.

Tax legislation on the submission of revised calculations

Let's turn to Art. 81 "Introduction of amendments to the tax declaration" of the Tax Code of the Russian Federation. The obligation of a tax agent to submit a “clarification” if errors are found in the submitted calculation is established in clause 6 of this article. So, the corrected calculation should be made:

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

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

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

However, paragraph 2 of Art. 126.1 of the Tax Code of the Russian Federation allows the exemption of a tax agent from liability for this violation if two main conditions are met: if they independently identify errors and submit corrected documents to the tax authority before the moment when the tax agent learned that the tax authority discovered the unreliability of the information contained in the documents submitted by him.

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

If the updated tax calculation is submitted after the deadline for submitting 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 incomplete reflection of information in the calculation, as well as errors leading to an understatement of the amount of tax payable;
• until the moment when the taxpayer learned about the appointment of an on-site tax audit.

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

• submission of an updated calculation until the moment when the taxpayer learned about the discovery by the tax authority of the fact of non-reflection or incomplete reflection of information, as well as errors leading to an understatement of the amount of tax payable, or the appointment of an on-site tax audit for this tax for this period, provided that before submission of 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 relevant tax period, the results of which did not reveal non-reflection or incomplete reflection of information, as well as errors leading to an understatement of the amount of tax payable.

Clarifications by the Federal Tax Service on the procedure for submitting an updated calculation in the form 6-NDFL

In accordance with the rules of clause 2.2 sect. II of the Procedure for filling out the calculation on the line "Adjustment number" on the title page, the tax agent puts down:

• when submitting the primary calculation - the value "000";
• when submitting a revised calculation - the number of the adjustment (value "001", "002", etc.).

In the Letter of the Federal Tax Service of the Russian Federation of August 12, 2016 No.   “On the submission of an updated calculation in the form of 6-NDFL”, questions regarding errors in the indication of the checkpoint or OKTMO code were considered.

Specialists of the tax department drew attention to the procedure for filling out the calculation:

• on the line "KPP" for organizations, the checkpoint at the location of the organization is indicated, and if the calculation form is filled out by an organization that has separate subdivisions, the checkpoint at the place of registration of the organization at the location of its separate subdivision;
• the calculation is filled out for each OKTMO code separately (clause 1.10, section I of the Procedure for filling out the calculation).

Considering the foregoing, if when filling out the calculation in the form 6-NDFL by the tax agent, an error was made regarding the indication of the checkpoint or OKTMO code, upon detection of this fact, the tax agent submits two calculations to the tax authority at the place of registration: For your information

The tax authorities have spoken about the need to submit an updated calculation in the event of an incorrect checkpoint. In particular, in the Letter dated March 23, 2016 No. BS-4-11 / [email protected] organizations were encouraged to submit an updated calculation indicating the corresponding adjustment number. However, the letter did not mention the submission of two calculations.

If the calculation in the form of 6-NDFL indicating the correct KPP or OKTMO code is submitted by the tax agent after the period established by par. 3 p. 2 art. 230 of the Tax Code of the Russian Federation, subject to the provisions of Art. 81, 111 of the Tax Code of the Russian Federation, the measure of responsibility for committing a tax offense, provided for in paragraph 1.2 of Art. 126 of the Tax Code of the Russian Federation, does not apply.

Recall that according to paragraph 1.2 of Art. 126 of the Tax Code of the Russian Federation, failure by a tax agent to submit a calculation in the form 6-NDFL within the established time limit entails a fine in the amount of 1,000 rubles.

For your information

The procedure for submitting revised calculations, set out in Letter No.   of the Federal Tax Service of the Russian Federation, is recommended for use until the entry into force of the order of the Federal Tax Service on the approval of a new form for calculating the amounts of personal income tax calculated and withheld by a tax agent.

What are the actions of the taxpayer after the data in the taxpayer's personal account (in the RSB card) has been changed on the basis of the "clarification"? In order to reliably form the state of settlements with the budget, in the event of a change in the data of the RSB card after submitting updated calculations in the form 6-NDFL with the correct OKTMO and KPP codes, the taxpayer can apply for clarification of the erroneously completed details of settlement documents in accordance with paragraph 7 of Art. 45 of the Tax Code of the Russian Federation.

In paragraph 2 of this clause, it is established that if a taxpayer discovers an error in the execution of an order to transfer tax that did not result in the non-transfer of this tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, the taxpayer has the right to file with the tax authority at the place of its registration an application about the error with a request clarify the basis, type and affiliation of the payment, the tax period or the status of the payer. The application must be accompanied by documents confirming the payment of the specified tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury.

In this case, a joint reconciliation of taxes paid by the taxpayer can be carried out. The initiator of such reconciliation can be both the tax authority and the taxpayer. The reconciliation results must be documented in the relevant act.

The tax authority shall notify the taxpayer of the decision made to clarify the payment within five days after its adoption.

So, according to the explanations of the Federal Tax Service, if when filling out the calculation in the form 6-NDFL by the tax agent, an error was made regarding the indication of the checkpoint or the OKTMO code, upon detection of this fact, the tax agent submits to the tax authority at the place of registration two calculations in the form 6-NDFL:

• revised calculation indicating the corresponding KPP or OKTMO code and zero indicators for all sections of the calculation;
• initial calculation indicating the correct checkpoint or OKTMO code.

At the same time, it does not provide for holding a tax agent liable when submitting an updated calculation indicating the correct KPP or OKTMO code after the one established for

Approved by the Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No.   “On approval of the form for calculating the amounts of personal income tax calculated and withheld by a tax agent (form 6-NDFL), the procedure for filling out and submitting it, as well as the format for submitting the calculation of amounts of personal income tax calculated and withheld by the tax agent, in electronic form.

All tax agents must report on the income tax calculated and withheld in 2016 by April 2, 2017. What to do if an error is found in the calculation, in what cases and how is the “clarification” submitted according to the annual calculation of 6-NDFL?

If an error in 6-personal income tax is detected when submitting a calculation

Errors in 6-personal income tax can be identified already at the stage of submitting the calculation to the Federal Tax Service. So, the initial calculation will not be accepted at all if the title page contains incorrect details of the tax agent (TIN, name, full name of the entrepreneur), or the IFTS code. An incorrect reporting period code is also the reason for refusal to accept.

In this case, you will have to correct the errors in the 6-personal income tax and submit the calculation again. The calculation will again be returned as primary with the adjustment number "000", because. its initial version was never accepted by the inspection and is considered not submitted. This must be done as soon as possible so as not to miss the reporting deadline, otherwise a fine of 1000 rubles is inevitable. for each overdue month, even incomplete (clause 1.2. Article 126 of the Tax Code of the Russian Federation). The tax authorities can impose an administrative fine on the head of the company from 300 to 500 rubles (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Clarification of 6-personal income tax for 2016

If the initial calculation of 6-NDFL for 2016 was successfully submitted the first time, but later the tax agent found any errors in it, a “clarification” is mandatory.

Refined or corrective, the calculation involves compiling 6-personal income tax again with the correct indicators and in full. On its title page, the correction number "001", "002", etc. will be indicated. depending on the number of "retakes".

Having discovered an error on your own, it is better to file an updated 6-personal income tax without delay. If your mistakes are the first to be found by the tax authorities, they will consider this to be unreliable information and will charge a fine of 500 rubles. for each incorrect document (Article 126.1 of the Tax Code of the Russian Federation).

An updated calculation is submitted for the period to which the detected error relates. For example, in the annual 6-personal income tax, an error was detected in the calculation of tax, which was made back in the 1st quarter. In this case, an adjustment to 6-personal income tax must be submitted for the 1st quarter, half a year, 9 months and for 2016, because the calculation is made on an accrual basis, which means that the error affected the results of all reporting periods.

Unlike certificates in the form 2-NDFL, the calculation of 6-NDFL does not provide for partial correction, cancellation, or cancellation of data.

In what cases is the clarification of 6-NDFL surrendered

Here are some situations when a tax agent will have to submit a corrective calculation of 6-NDFL:

• Wrong OKTMO specified- the tax authority may request clarification on the specified code if it does not apply to its service area. If the specified code refers to this IFTS, accruals without additional clarifications will be attributed to the wrong OKTMO. In order to avoid a fine for failure to submit 6-personal income tax on time for the correct OKTMO, you will have to submit 2 corrective calculations at once:

1. revised calculation with incorrect OKTMO, indicating zero data in sections 1 and 2;
2. refined calculation with the correct OKTMO and the correct indicators.

• Incorrect location code (accounting) - this can happen, for example, if the company has separate divisions, but when submitting the calculation for the branch, instead of the code "220", they indicated "212" - the parent organization.
• Incorrect tax rate in section 1, or when calculating personal income tax at several rates, all indicators were attributed to only one of them. For each tax rate, you must fill out a separate calculation page with lines 010-050, and the totals in lines 060-090 summarize the data for all rates and are reflected only on the first page.

The ratio of references 2-NDFL and calculation 6-NDFL: errors for 2016

Certificates 2-NDFL are filled out for each individual separately, and 6-NDFL are generalized indicators for all individuals. When preparing the calculation of 6-NDFL for 2016, it is imperative to observe the control ratios between these reporting forms (letter of the Federal Tax Service of March 10, 2016 No. BS-4-11 / 3852). Otherwise, the tax agent will have to submit, according to the calculation of 6-NDFL, a “clarification” for 2016 if there are the following discrepancies:

• The number of persons who received income in the reporting period is incorrect. The number of individuals indicated in line 060 of the annual calculation of 6-NDFL must match the number of 2-NDFL certificates with the sign "1" submitted for the same period.
• The income indicated on the line is not equal to the sum of the lines “Total amount of income” of all 2-NDFL certificates.
• Income in the form of dividends on line 025 differs from the amount of dividend income for all certificates of 2-NDFL.
• Personal income tax for each rate on line 040 is not equal to the amount of calculated tax for all 2-personal income tax at the same rates.
• The tax unwithheld from individuals differs in line from the amount of unwithheld tax for all 2-NDFL certificates.

Example

Volna LLC provided the primary 6-personal income tax for 2016 on time, but later it turned out that one employee was not taken into account in the total number of individuals who received income in line 060. After correcting line 060, the title page is marked with the correction number "001" and the new submission date is indicated at the bottom of each calculation page.

All employers who pay wages to employees must complete and submit the 6-personal income tax calculation quarterly tax agents.

Refined calculation filled in according to the form that was in force during the period for which the changes are made.

As a general rule, the clarification is filled in as follows.

Organizations in the structure of which there are separate divisions must fill out the form 6-NDFL according to to every individual. At the same time, the checkpoint and OKTMO of each separate section are indicated on the title page of the calculation, even if they are registered with one inspection.

In practice, the following error is often encountered - instead of a checkpoint and / or OKTMO, the isolation in the calculation is given the data of the parent organization.

To correct this error, you will have to pass two calculations:

• zero indicators all sections.

• correct checkpoints and OKTMO;
• correction numbers - 000;
• correct data for all sections.

• If it is impossible to withhold personal income tax

All employers who pay wages to employees must complete and submit the calculation of 6-personal income tax on a quarterly basis. These employers are called tax agents.

You need to submit Form 6-NDFL to the tax office at the place of your registration within the following terms:

• for the first quarter - no later than April 30;
• for half a year - no later than July 31;
• for nine months - no later than October 31;
• per year - no later than April 1 of the following year.

The procedure for filling out the calculation is rather confusing, so tax agents often make mistakes. For errors, tax authorities can be fined 500 rubles. But if you get ahead of the inspectors and submit an updated calculation, then the company does not face a fine.

What mistakes need to be corrected?

According to Art. 81 NK need to submit an invoice in the following cases:

1. failure to reflect information;
2. incompleteness of their reflection;
3. errors leading to an underestimation of the amount of tax;
4. errors that lead to an overestimation of the amount of tax.

In our opinion, there are more reasons for submitting a clarification. For example, if you specify the wrong date for the actual tax withholding, this will not lead to an underestimation or overestimation of personal income tax. But the term for transferring tax to the budget depends on it. This calculation indicator and the date of the actual transfer of tax to the budget are verified by the tax authorities with the bank. As a result, a desk audit may result in a fine of 500 rubles. for false information.

Most popular mistakes in the calculation of 6-personal income tax:

• The dates of receipt of income and the timing of the transfer of personal income tax are not correctly indicated;
• Errors in income amounts, deductions, tax amounts;
• Wrong checkpoints or OKTMO in the presence of separate units.

How to fill out the corrective calculation?

Refined calculation filled in according to the form in force during the period for which the changes are made.

As a general rule, the clarification is filled in as follows.

1. Adjustment number - "001", "002", etc. For example, "001" indicates that the calculation is being corrected for the first time.
2. In the lines where errors are made, the correct values ​​\u200b\u200bare indicated. The remaining indicators are filled with the same data as in the primary calculation.

In 6-NDFL, the checkpoint or OKTMO is incorrectly indicated

Organizations in the structure of which there are separate divisions must fill out the form 6-NDFL according to to every individual. At the same time, the checkpoint and OKTMO of each separate section are indicated on the title page of the calculation, even if they are registered with one inspection.

In practice, the following error is often encountered - instead of a checkpoint and / or OKTMO, the isolation in the calculation is given the data of the parent organization.

To correct this error, you will have to pass two calculations:

1. Corrected calculation to previously erroneous calculation. It states:
• KPP and OKTMO from the primary - erroneous calculation;
• the corresponding correction number is 001, 002, 003, etc.;
• zero indicators all sections.


2. Primary calculation with reflection:
• correct checkpoints and OKTMO;
• correction numbers - 000;
• correct data for all sections.

• Do I need to submit Form 6-NDFL if there are no employees?
• How to fill out and submit the calculation of 6-personal income tax?
• New form of calculation form 6-NDFL
• Electronic delivery of the report 6-NDFL
• If it is impossible to withhold personal income tax