Errors in formation of 6 ndfl. Tax legislation on the submission of refined calculations

Section 1 forms 6-NDFL is filled with a growing outcome, and Section 2 - only over the past three months of the reporting period. Some accountants forget about it and do the opposite.

What other errors do tax agents when filling this calculation? A lot of mistakes. FTS grouped the most frequent and listed them in a letter.

We present you the line of the "jambs" of accountants when filling 6-NDFL.

Row 020 (income)

Accountants mistaken indicate on line 020 revenues that are not fully subject to NDFL. Meanwhile, FNS in his letter dated 08/01/2016 N BS-4-11 / [Email Protected] reported that this line does not reflect incomes not subject to the NDFL taxation listed in Article 217 of the Tax Code of the Russian Federation.

Thus, in this line should not appear, in particular, child care benefits, maternity benefits, material assistance up to 4000 rubles, material assistance at the birth of a child up to 50,000 rubles, etc.

Sometimes accountants reflect income in the form of temporary disability manuals in Section 1 in the period for which the allowance is credited. Meanwhile, the date of actual receipt of such income is the day of income payment (PP.1 of paragraph 1 of Art. 223 of the Tax Code of the Russian Federation). Income in the form of temporary disability benefits is reflected in the period in which such income is paid.

Row 050 (advance payments of foreigners)

If on the line 050 partition the amount of fixed advance payments exceeds the amount of the calculated taxSuch a report will not be checked for control relations.

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

Recall, according to paragraph 7 of Art. 227.1 In the event that the amount of patent paid for the period of action in relation to the relevant tax period of fixed advance payments exceeds the amount of tax calculated on the basis of this tax period based on the income actually received by the taxpayer, the amount of such exceeding is not the sum of the excessive tax paid and is not refundable or Offset taxpayer.

Row 070 (detected tax)

Sometimes accountants row 070 reflect the amount of tax, which will be held only in the next reporting period (for example, salary for September paid in October).

It is not right. This line reflects the total amount of tax, held by the Tax Agent, a growing result from the beginning of the tax period. Since the deduction amount of the income tax in the form of salary accrued in September, but paid in October, the tax agent should be carried out in October directly when paying wages, then Row 070 for the 3rd quarter of 2017 is not filled. This is reported to the tax authorities from 01.08.2016 N BS-4-11 / [Email Protected]

Row 080 (unsolved tax)

Sometimes accountants on line 080 indicate the amount of the tax of wages, which will be paid in the next reporting period, that is, when the deadline for the fulfillment of the obligation to hold and transfer personal incomephodes.

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

Meanwhile, on line 080, it should be shown a total amount of tax that has not been retained by the tax agent with income obtained by individuals in kind and in the form of material benefits in the absence of other revenues in monetary form.

Row 100 (date of income)

Sometimes when paying salary tax agents in line 100 indicate the actual date for transferring funds, while the date of the actual receipt of income in the form of remuneration is recognized as the last day of the month, for which the taxpayer was charged for the implementation of employment duties in accordance with the employment contract (contract) (paragraph 2 of Art. 223 of the Tax Code of the Russian Federation).

In addition, sometimes on line 100 when paying a premium on the results of work per year, the last day of the month is indicated, which is dated to the bonus order. However, the date of the actual receipt of income in the form of a premium on the basis of work for the year is defined as the day of income payments, including transferring income to the taxpayer accounts in banks (paragraphs 1 of paragraph 1 of Art. 223 of the Tax Code of the Russian Federation). Explanations on this issue of FTS gave in a letter from 06.10.2017 N GD-4-11 / [Email Protected]

Row 120 (lifting deadline)

Some accountants it is mistaken to believe that in line 120 it is necessary to indicate the actual date of listed NDFL. Meanwhile, this line is filled with regard to 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 accountant error - note in lines 100, 110, 120 times outside the reporting period.

That's right in section 2 of the calculation of the 6-NDFL for the corresponding reporting period, reflect those operations that have been produced over the past three months of this period. If the tax agent performs an operation in one reporting period, and it completes it in another period, this operation is reflected in the period in which it is completed. At the same time, the operation is considered completed in the reporting period, which comes the term for transferring tax in accordance with paragraphs. 6 tbsp. 226 and paragraph 9 of Art. 226.1 NK RF.

Row 140 (detected tax)

In this row sometimes it is mistakenly indicated by the amount of the taxable tax, taking into account the amount of NDFL, returned to the tax agent, whereas should be specified by the generalized amount of the taxed tax to the 110 date specified in the string. That is, it is the amount of NDFL that is kept.

What other errors in section 2

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

Often when filling out the calculation interest payments (wages, holidays, hospital, etc.) are not released into a separate group.. However, the procedure for filling the calculation provides that the block of strings 100 - 140 of the section is filled in for each tax transfer date separately, if there are different types of income in relation to various types of income that have one date of their actual receipt.

In this section, tax agents indicate generalized data on all individuals. The amounts of income accrued to them are reflected, as well as the calculated and retained NDFL. The data is indicated by the increasing result for the entire tax period.

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

1. The data is reflected not growing outcome.
2. By row 20. Reflected incomes not taxed personal income tax, whereas on the basis of Article 217 of the Tax Code, they are not subject to reflection in this time (Letter of the Federal Tax Service of the Russian Federation of 01.08.2016 No. BS-4-11 / [Email Protected]).
3. By row 70. It is indicated by the sum of the NDFL, which will be designed in the next period. Most often it happens if the salary is accrued in one period, and is paid in the other. NDFL is listed when paying wages, therefore should relate to the period when it is paid, and not accrued.
4. Mistakenly indicate tax amounts row 80.. This line should indicate the amount of tax that the tax agent does not have the ability to keep. FTS in a letter No. BS-4-11 / [Email Protected] I explained that this line reflects the sums of the unshaven income tax, which are obtained in kind and in the form of material benefits, if there are no payments in cash. Instead, tax agents often reflect in line 80 NDFL amounts, the responsibility for the retention of which will come in the following tax period. Also on line 80 erroneously reflected the difference between NFFL, which is accrued, and the amount of taxable tax.

Calculation of 6-NDFL. Example of filling

Section 2.

Section 2 forms 6-NDFL is intended for instructions:

• dates when individuals received income;
• dates when tax retention took place;
• show listed personal income tax;
• generalized indicators of income and NFFL.

At the same time, the operations are reflected only over the past three months of the reporting period - FTS has repeatedly reported to Tax Agents (letters from 07.21.2017 No. BS-4-11 / [Email Protected], from 01/16/2017 No. BS-4-11 / 499, from 05.22.2017 No. BS-4-11 / 9569).

However, some faces filling 6-NDFL reflect the data in Section 2 with a growing result from the beginning of the year. And this is considered a gross violation of the calculation.

The block from the strings of 100-140 of the section 2 is filled separately for each lifting period of NFFL. This also applies to cases where different types of income have one date of transfer of tax.

Suppose an employee on the last day of the month paid salary for the second part of this month and the holidays for the coming vacation next month. From the point of view of the law (Article 223 of the Tax Code of the Russian Federation), the date of the actual receipt of income (wages and vacation) is recognized by the day of their receipt. But the timing of the list of personal income tax on these income is different. The selling tax is listed on the same day, and from wages can be listed the next day. These revenues should be included in the 2 forms of 6-NDFL for individual blocks.

In addition, quite often tax agents do not allocate interdiscount payments into a separate group - wages, hospital, vacation taxes. It is also a gross violation (letter of the FNS No. GD-4-11 / [Email Protected]).

Filling into a block under consideration according to different types of income, most often tax agents incorrectly indicate the dates of the actual income receipt in a string 100., deduction dates in row 110., as well as the timing of the transfer of tax in line 120.. How to fill out this unit correctly, then consider on specific examples.

Examples for wages

Formerly recall the basic rules associated with the payment of wages and the holding of personal income tax:

• the date of receipt of the income in the form of wages is recognized as 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 fired until the end of the month, the date of the actual receipt of income in the form of wages is recognized by his last working day;
• NDFL from wages is held by the tax agent in its actual payment (paragraph 4 of Article 226 of the Tax Code of the Russian Federation);
• the listing of NDFLs to the budget must be made no later than the next day (paragraph 6 of Article 226 of the Tax Code of the Russian Federation).

So, we will analyze the correct reflection of wages in 6-NDFL on specific figures.

Let the SP employee are 100,000 rubles. On November 30, he received salary for November in the amount of 87,000 rubles (minus NDFL 13000 rubles).

Blocks of strings 100-140 partition 2 are filled as follows:

• row of 100 - 30.11.2017 (date of actual income);
• row 110 - 30.11.2017 (the deduction date of NDFL);
• row 120 - 01.12.2017 (listed the inclusion of personal income tax in the budget);
• line 130 - 100 000 (USP sum);
• row 140 - 13 000 (amount of calculated and retained tax).

1. If the last day of the lifting period of the NDFL falls on the day off, the end of the term is transferred to the next working day.
2. If the last day of the month, that is, the date of the actual pay for wages has been on the weekend, then the transfer is not carried out the next day. Thus, the date of the actual receipt of the salary is the last day of the month is considered in the event that it falls on the weekend.
3. Calculation of income and hold ndfl are included in the calculation for the period on which the date of the actual generation of income has.
4. The amount of NDFL is included in the accounting period in the event that its deduction and transfer period refer to this period.
5. On line 120 should not be indicated by the date of the actual transfer of the tax, but the last day of this term.

Another example that illustrates the filling of payroll calculated on the junction of the quarters.

Suppose the salary for September is paid on October 2. How to reflect in section 2 calculation of 6-ndfl?

In the calculation for the 9 months of the reporting year, it is indicated:

• in line 100 - 30.09.2017;
• in line 130 - the salary amount.
• Per year indicated:
• in line 110 - 02.10.2017;
• in line 120 - 03.10.2017;
• in line 140 - the amount of tax.

Vacations in 6-NDFL

General rules for personal income tax on vacation

• the date of the actual receipt of income in the form of holidays is considered the day of their payment (subparagraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation);
• list to the budget amounts of the calculated and retained personal income tax on vacation tax agents should no later than the last number of the month in which they are paid (paragraph 6 of Article 226 of the Tax Code of the Russian Federation).

The worker is directed on vacation at June 1, 2017. The amount of holiday was 10,000 rubles, he received on May 28. Ndfl size - 1300 rubles.

Fill out Section 2 forms 6-NDFL for half a year:

• row of 100 - 28.05.2017;
• row 110 - 28.05.2017;
• row 120 - 31.05.2017;
• row 130 - 10 000;
• row 140 - 1 300.

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

Fill out Section 2 for the first quarter:

• mounting 100 - 03/15/2017;
• mounting 110 - 03/15/2017;
• march 120 - 03/31/2017;
• mounting 130 - vacation amount;
• mounting 140 - NDFL sum.

Payment under the GPC Treaty

General information on payment of civil law agreements:

• the date of the actual gain of income for the provision of services is considered day of payment of this income (subparagraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation);
• hold Ndf Tax Agents are required to produce with actual pay (paragraph 4 of Article 226 of the Tax Code of the Russian Federation);
• list the NDFL is necessary not later than the next day of income payments Taxpayer.

It happens that the act of work performed under the GPC Agreement was signed in one month, and the payment was carried out in another. In this case, the 6-NDFL is filled in the fact of payment of remuneration, and not the compilation of the act.

The contract was concluded with the physical lance on August 5, 2017. The act signed in August, and the remuneration in the amount of 30000 rubles was paid on September 7. The amount of NDFL amounted to 3900 rubles.

Fill 6-ndfl. The operation will be reflected in section 1, and in section 2 calculation for the 9 months of 2017. Section 2 indicate:

• row 100 - 09/07/2017;
• row 110 - 09/07/2017;
• row 120 - 09/08/2017;
• row 130 - 30 000;
• row 140 - 3 900.

Hospital lists

Payment and retention of personal income tax with hospitals is carried out according to such rules:

• the date of actual income is considered to be the date of its payment;
• hold ndfl is carried out in actual pay;
• the transfer of tax takes no later than the last number of the month in which the payment was carried out.

Section 2 forms 6-NDFL reflect such records:

• row 100 - 15.09.2017;
• row 110 - 15.09.2017;
• row 120 - 30.09.2017;
• row 130 - the amount of the benefit;
• row 140 - NDFL sum.

The payment of disability benefits should be indicated in 6-NDFL in fact. That is, if the income on the hospital was accrued in one period, and is paid in the other, then it should be reflected in it in section 1 and 2 of that period in which the income was paid.

Reflection of premiums

The date of the actual payout of the award depends on what type of this premium applies.

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

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

In annual form, the lines of section 2 are also filled:

• row of 100 - 08/31/2017;
• row 110 - 25.10.2017;
• row 120 - 26.10.2017;
• row 130 - the amount of the premium;
• row 140 - NDFL sum.

In addition, premiums that are an integral part of wages can be accrued at a time or per year. In this case, the date of receipt of income is the day of the premium payment (letter of the Federal Tax Service of the Russian Federation of October 10, 2017 No. GD-4-11 / [Email Protected]). The same applies to premiums that are not at all relevant, and are charged, for example, to festive dates, anniversaries and other circumstances.

When the tax agent is found in the error calculation presented in the tax inspectorate, it is obliged to make the necessary changes and submit a refined calculation. What is said in the NK of the Russian Federation on bringing to responsibility for tax violations, if mistakes have been corrected by submitting "clarified"? What are the recommendations in the submission of a refined calculation in the form of 6-NDFL Dana FNS in a letter from 12.08.2016 No.? What are the actions of the taxpayer after on the basis of the "clarified" changed data in the personal account of the taxpayer (in the RSB card)? Answers to these questions - in this article.

Tax legislation on the submission of refined calculations

Turn to Art. 81 "Amendments to the Tax Declaration" of the Tax Code of the Russian Federation. The obligation of the tax agent to submit a "clarified" when errors are detected in the submitted calculation set in paragraph 6 of this article. So, the refined calculation should be issued:

• if the fact of non-irregularities or incomplete reflection of information is revealed;
• if errors are revealed, leading to inclusion or overestimation of the tax amount to be transferred.

The procedure for submitting a refined calculation is also set forth in Art. 81 NK RF. It is envisaged that the refined calculation should contain data only on those taxpayers in respect of which the facts of irregular or incompleteness of reflection of information, as well as errors leading to incline the amount of the tax.

What is said in the NK of the Russian Federation on bringing responsibility for tax violations, if mistakes have been corrected by submitting "clarified"? As a general rule for reporting reports containing unreliable information, taxpayers are involved in the amount of 500 rubles. For each submitted document containing such information (Article 126.1 of the Tax Code of the Russian Federation).

At the same time, paragraph 2 of Art. 126.1 Tax Code of the Russian Federation allows for the release of a tax agent from liability for a violation when performing two basic conditions: if they independently identified errors and submitted to the tax authority the updated documents before the time when the tax agent learned about the tax authority of the unreliability contained in the information provided by him.

In paragraphs 3 - 4 tbsp. 81 of the Tax Code of the Russian Federation provides the procedure for exemption from responsibility when submitting a refined declaration, depending on the moment of its submission. The same rules are used in the presentation of the refined calculation (paragraph 3 of paragraph 6 of Art. 81 of the Tax Code of the Russian Federation).

If the refined tax calculation is presented after the expiration of the calculation period, but before the expiration of the tax payment period ... The taxpayer is exempt from liability if the refined calculation was presented:

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

If the refined tax calculation is presented to the tax authority after the expiration of the date of submission of the calculation and the amount of tax payments ... In this situation, the taxpayer is exempt from liability in the case of:

• submission of a refined calculation until the taxpayer learned about the discovery of the tax authority of the fact of irregular or incompleteness of reflection of information, as well as errors leading to the inclination of the tax amount to be paid, or the appointment of an on-site tax audit on this tax for this period, provided that Representations of the updated calculation, it paid the missing amount of the tax and the corresponding penalties;
• submission to the refined calculation after conducting an exit tax audit for the appropriate tax period, based on the results of which the errors leading to the decompression of the tax amount to be paid are not discovered.

Explanations of the FNS on the procedure for submitting a refined calculation in form 6-NDFL

In accordance with the rules of paragraph 2.2 section. II order of filling in the calculation on the line "Correction number" on the title page The Tax Agent stipulates:

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

In a letter of the Federal Tax Service of the Russian Federation dated August 12, 2016 No. "On the submission of a refined calculation in form 6-NDFL" issues were considered regarding errors in terms of instructions of the CAT or Code of OCTMO.

Specialists of the tax authority paid attention to the order of filling in the calculation:

• according to the PPC string, the CAT is indicated at the location of the organization, and in the event of filling in the form of calculation by the organization that has separate divisions - the CAT at the place of accounting of the organization at the location of its separate division;
• the calculation is filled in each Code of OCTMO separately (clause 1.10 section. I of the order of filling the calculation).

Considering the above, if, when filled with the form of a 6-inclible form of a tax agent, an error was made in part of the indication of the CAT or OCMMO code, when this fact is detected, the tax agent submits the tax authority to the place of accounting two calculations: For your information

The need to submit a refined calculation in the event of an indication of the incorrect CPP tax authorities also said before. In particular, in the letter dated 03/23/2016 No. BS-4-11 / [Email Protected] Organizations were recommended to submit a refined calculation with the appropriate adjustment number. However, the presentation of the two settlements in this letter was not said.

If the calculation in form 6-ndfl, indicating the correct gearbox or OCTMO code, is represented by the tax agent after the period established by para. 3 p. 2 art. 230 NK RF, taking into account the provisions of Art. 81, 111 of the Tax Code of the Russian Federation, a measure of responsibility for committing a tax offense, provided for by paragraph 1.2 of Art. 126 Tax Code, not applied.

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

For your information

The procedure for the submission of updated settlements, set out in the letter of the Federal Tax Service of the Russian Federation No., recommended for application before the entry into force of the Order of the FNS on approval of the new form of calculation of NFFL sums, calculated and retained by the tax agent.

What are the actions of the taxpayer after on the basis of the "clarified" changed data in the personal account of the taxpayer (in the RSB card)?To accurately generate the status of calculations with the budget in the event of a change in data of the RSB card after the submission of updated calculations in the form of 6-NDFL, indicating the correct OCCMO Code and the PPA, the taxpayer may apply for the specification of erroneously completed details of the settlement documents in accordance with paragraph 7 of Art. 45 NK RF.

In paragraph 2 of this item, it was found that when a taxpayer is detected by a taxpayer in the execution of an order for the transfer of tax, which did not necessarily inflict this tax in the budget system of the Russian Federation to the relevant account of the Federal Treasury, the taxpayer is entitled to submit to the tax authority at its place of accounting the application for the mistake asking Clarify the basis, type and belonging of the payment, tax period or the status of the payer. The application must be attached to the documents confirming the payment of the specified tax and its transfer to the budget system of the Russian Federation to the corresponding account of the Federal Treasury.

At the same time, 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. Results of reconciliation must be decorated with the appropriate act.

About the decision to clarify the payment The tax authority notifies the taxpayer within five days after its adoption.

So, according to the explanations of the FTS, if when filling in the calculation in the form of a 6-incl. The tax agent, an error was made in part of the instructions of the PPC or OCTMO code, when this fact is detected, the tax agent is a tax agent in the tax authority at the place of accounting two calculations in form 6-NDFL:

• refined calculation with the indication of the appropriate gearbox or Code of OCCMO and zero indicators of all sections of the calculation;
• primary calculation indicating the right gearbox or OCCMO code.

It does not provide for the attraction of a tax agent to liability in the presentation of the refined calculation, indicating the right gearbox or OCCMO code after the established for

Approved by order of the Federal Tax Service of the Russian Federation of 14.10.2015 No. "On approval of the form of calculation of taxes on the income of individuals, calculated and held by the tax agent (6-NDFL form), the procedure for its filling and submission, as well as the format of presenting the calculation of taxes on individuals of individuals calculated and retained by the tax agent in electronic form. "

On the amount calculated and retained in 2016, all tax agents must report until April 2, 2017. What should I do if an error is detected in the calculation, in what cases is the "clarified" on the annual calculation of 6-NDFL?

If the error in 6-ndadm is detected when calculating

Errors in 6-NDFL can be detected already at the stage of representation of the calculation in the IFTS. Thus, the primary calculation will not be adopted at all if incorrect details of the tax agent will be indicated on the title page (INN, name, Fm.o. Entrepreneur), or the IFNS code. The wrong code of the reporting period is also the cause of refusal.

In this case, you will have to correct the errors in the 6th NDFL and to submit the calculation. The calculation will give up as primary with the "000" adjustment number, because Its initial option was not accepted by the inspection and is considered unprepaning. It is necessary to do it as soon as possible in order not to miss the deadline for the reporting, otherwise I will not be in a fine of 1000 rubles. For every overdue month, even incomplete (paragraph 1.2. Art. 126 of the Tax Code of the Russian Federation). At the head of the company, tax authorities may impose an administrative penalty from 300 to 500 rubles (Article 15.6 of the Administrative Code of the Russian Federation).

Clarification 6-NDFL for 2016

If the primary calculation of the 6-NDFL for 2016 was successfully commissioned from the first time, but later the tax agent found any errors in it, "clarified" is submitted.

Refined or corrected, the calculation implies the compilation of 6-NDFLs re-with the correct indicators and in full. On its title page, the adjustment number "001", "002", etc. will be indicated. Depending on the number of "perspecting".

Having found an error yourself, to file a refined 6-NDFL better without delay. If your mistakes are the first to find tax authorities, they consider it with unreliable information and contribute a fine of 500 rubles. For each incorrect document (Art. 126.1 of the Tax Code of the Russian Federation).

Refined calculation is surrendered for the period to which the detected error belongs. For example, an error was detected in annual 6-NDFL when calculating the tax, which was allowed in 1 block. In this case, 6-NDFL adjustment for the 1st quarter, half of the year, 9 months and 2016, because the calculation is drawn up by a growing outcome, it means that the error influenced the results of all reporting periods.

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

In what cases is the clarified 6-NDFL

Here are some situations where the tax agent will have to take a corrective calculation of 6-NDFL:

• Indicated incorrect OKTMO - Tax can request clarifications on the specified code, if it does not apply to its territory of service. If the specified code refers to this IFX, accruals without additional clarifications will be attributed to the wrong OKTMO. To avoid a fine for failure to submit 6-NDFLs by faithful OCTMO, we will have to pass 2 corrective calculations at once:

1. refined calculation with incorrect OCTMO, specifying zero data in sections 1 and 2;
2. refined calculation with the right OCTMO and correct indicators.

• Incorrectly specified location code (accounting) - This can happen, for example, if the company has separate divisions, but when calculating the calculation on a branch, instead of Code "220", "212" - the head organization.
• Incorrectly indicated tax rate In section 1, or when calculating the NDFL at several rates, all the indicators were delivered only to one of them. For each tax rate, you must fill in a separate calculation page with strings 010-050, and the final indicators in lines 060-090 summarize data at all rates and are reflected only on the first page.

Relationship ratio of 2-NDFL and calculation 6-NDFL: Errors for 2016

Help 2-NDFL is filled in each individuality separately, and 6-NDFL are generalized indicators for all individuals. In preparation of the calculation of the 6-NDFL for 2016, it is necessary to comply with the control relationships between these reporting forms (a letter of the FTS of 10.03.2016 No. BS-4-11 / 3852). Otherwise, the tax agent will have to submit for the calculation of the 6-income "clarified" for 2016 in the presence of the following discrepancies:

• The wrong number of persons who received income in the reporting period is indicated. The number of individuals, indicated in the 6-NDFL annual calculation line, should coincide with the number of 2-NDFL certificates with a sign of "1" presented in the same period.
• The income specified on the line is not equal to the sum of the "total income" strings of all Help 2-NDFL.
• Income in the form of dividends on line 025 differs from the amount of dividend income on all Help 2-NDFL.
• Ndfl at each rate on line 040 is not equal to the amount of the calculated tax on all 2-PBFLs in the same rates.
• The tax, unfavorable from the physical, differs from the amount of the inconspicuous tax on all Help 2-NDFL.

Example

Volna LLC on time provided the primary 6-NDFL for 2016, but later it was found that in the total number of the income of individuals on line 060, one employee was not taken into account. After fixing the row 060, the "001" adjustment number is affixed on the title page and the new presentation date is indicated at the bottom of each calculation page.

All employers who pay employees of salary must fill in a quarterly and pass 6-NDFL. tax agents.

Refined calculation Filled in the form acting in the period for which changes are made.

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

Organizations, in the structure of which there are separate divisions, should fill out the form of 6-NDFL each semicole. In this case, the title page of the calculation indicates the gearbox and OCTMO of each edition, even if they are registered in one inspection.

In practice, the following error is often found - instead of the gearbox and / or OCTMO, the separation of the parent organization is specified in the calculation.

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

• zero indicators All sections.

• right gearboxes and OCTMO;
• correction numbers - 000;
• the right data of all sections.

• If you keep ndfl impossible

All employers who pay salary employees must fill in a quarterly and pass 6-NDFL. Such employers are called tax agents.

Understand the form 6-NDFL need to be taxed at the place of accounting in the following dates:

• 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 next year.

The procedure for filling the calculation is quite tangled, so often tax agents make mistakes. For mistakes, tax authorities can finf by 500 rubles. But if you get ahead of checking and apply a refined calculation, then the fine company does not threaten.

What errors need to be corrected?

According to Art. 81 NK appreciated calculation In the following cases:

1. irregular information;
2. infidelity of their reflection;
3. errors leading to inclination of the tax amount;
4. errors leading to overestimation of tax amounts.

In our opinion, the reasons for the submission of the clarifying more. For example, if you specify an incorrect date of actual tax retention, it will not lead to incline or high-profile NDFL. But it depends on the date of transfer of tax to the budget. This calculation indicator and the date of the actual transfer of tax to the budget tax authorities are checked with the Bank. As a result, the cameral check can end 500 rubles in a fine. For unreliable information.

Self popular errors Calculated 6-NDFL:

• The dates of obtaining income and the timing of the list of personal income tax is not correct;
• Errors in the amount of income, deductions, tax amounts;
• Invalid gearbox or OCTMO in the presence of separate divisions.

How to fill the adjustment calculation?

Refined calculation Filled in the form acting in the period for which changes are made.

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

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

The 6-NDFL is incorrectly indicated by the checkpoint or OCTMO

Organizations, in the structure of which there are separate divisions, should fill out the form of 6-NDFL each semicole. In this case, the title page of the calculation indicates the gearbox and OCTMO of each edition, even if they are registered in one inspection.

In practice, the following error is often found - instead of the gearbox and / or OCTMO, the separation of the parent organization is specified in the calculation.

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

1. Refined calculation to the previously erroneous calculation. It indicates:
• PPC and OCTMO from the primary - erroneous calculation;
• the appropriate adjustment number is 001, 002, 003, etc.;
• zero indicators All sections.


2. Primary calculation with reflection:
• right gearboxes and OCTMO;
• correction numbers - 000;
• the right data of all sections.

• Do I need to take a form of 6-NDFL, if there are no workers?
• How to fill out and pass the calculation 6-NDFL?
• New form calculation form 6-NDFL
• Electronic report 6-NDFL
• If you keep ndfl impossible