New blank 6 ndfl. Reflection of early earning and profit of the transbar

Last year, legislators introduced a new form of tax reporting, which should be submitted by all employers with existing labor contracts with individuals. This report is an complementary form that needs to be filled in addition to the existing 2-NDFL report. The law is regulated by the procedure for compiling 6-NDFL Instructions for filling.

Tax legislation In part 6-NDFL Instructions for completing it establishes that it must be formed by tax agents in relation to the amount of accrued income of individuals.

This category includes companies, entrepreneurs who attract hired labor on labor and civil contracts. 6-NDFL persons should also be transferred, which act as a source of income on operations with securities, other instruments of Finrynka, etc.

Responsibility for granting 6-NDFL Instructions for completing is applied both on business entities within the country and foreign companies, representative offices, separate divisions whose activities are conducted on the territory of our state.

It is also necessary to take a report to notaries, lawyers, doctors leading private practice with the involvement of the physicals for which they act as a source of income.

Attention! The duty for the delivery of 6 NDFLs also extends to individuals with contracts with other individuals, as a result of which the latter appears income.

Has zero 6-ndfl

Transmit to the IFTS empty report according to 6-NDFL Instructions for filling No need:

• When in the reporting period under consideration, even if there are employees, they did not accrue and pay income.
• If IP or organization has no employees.
• During the reporting period, the economic entity did not carry out activities.

This moment is mentioned in several explanatory letters prepared by the tax authorities. However, in such situations, it is desirable in the IFNS still send explanatory letters, in which the reason for the non-trial of the report is justified.

For companies whose head is the only employee, it is necessary to submit reports on the prescribed form. If you ignore the moment, then administrative responsibility measures can be applied to the organization.

The company is released from the submission of 6FFL only if no payments were charged to the director and were not accrued.

6-NDFL Instructions for filling establishes that zero reporting on this form exists. It needs to be included:

• Title page.
• Section 1, where all the indicators are 0.
• Section 2 - it can not do it at all, or to fought all the provided graphs.

6-NDFL delivery time in 2017- 2018

Tax law norms determine that this report is made up quarterly, therefore its reporting periods are: the first quarter, the first half of the year, for nine months, year.

According to a report of 6-NDFL, the delivery time in 2017 remained the same as they were in the preceding period. This form should be sent to the tax no later than the final day of the month, which is responsible for the reporting, and in the end for the year - before the first April of the year coming for the reporting. If the delivery time falls on the weekend or holidays, the final date is the date of the next day of the working day.

6-NDFL In 2017, the dates of delivery, Table:

The dates of filing 6 NDFL in 2018 will be as follows, Table:

Where reporting is provided

6-NDFL Filling Instructions follows Subjects:

• Jurlitsa - send reports on the format of 6 NDFLs at the place of its location.
• Branches and representative offices at their location. The exception is large taxpayers who have the right to choose to send a report at the location of the parent company, or a separate division.
• Entrepreneurs - rent reports at the placement of registration, that is, on its registration.
• Notaries, lawyers, citizens - at their place of residence.

Methods for reporting

The norms of the law establish the following reporting methods:

• The presentation of the 6-NDFL report on the paper - the inspector in the hands is transferred to two copies of the report, after which he checks it and on one of them puts the mark of reception and transmits it to the tax agent representative. This method is available only in the event of a business entity, if the number of employees has no more than 25 people.
• The delivery of the 6-NDFL form is carried out through the electronic communication channel. To do this, it is necessary to have a contract with a special operation of communication, a specialized program.

Reporting rules

When filling out the report, some rules must be followed:

• The tax amounts are always indicated only by integers, without kopecks. If the tax has a fractional part of more than 50 kopecks, then an increase in 1 ruble occurs, if less is discarded.
• Income and expenses that were obtained in currency are indicated on the basis of a central board of the course on the date of receipt and spending;
• If an error is made, it is impossible to apply a barcode tool or similar to it. You need to fill this sheet again;
• The printout of the report is made only on one side of the sheet. Double-sided printout is not allowed;
• If the report is bonded by the stapler, then it should be done neatly in the very corner of the document, without damage to sheets.
• If a digital value is recorded in the graph, then the digits should be made from the leftmost cell itself. All the remaining empty needs to be done at the end;
• If the report is filling from hand on a clean form, then it is necessary to do it with a handle with black, purple or blue ink.

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Unified Simplified Tax Declaration: Filling Sample in 2019

Blank and sample filling form

6-NDFL Filling Instructions

Consider a 6-incl. Example of filling in to know how to make a declaration correctly.

Title List Filling Sample

First, the Inn and CAT codes must be applied to the sheet. If the report applies to the entrepreneur, it does not have a CPP code - in this case, the field must be fully fired. Then the sheet number is recorded in the total pack of the report. It is usually 001.

In the "Period of Representation" field, cipher is entered, the corresponding period for which the report is submitted. It can be:

• 21 - Rent for the first quarter;
• 31 - for rent in half;
• 33 - Rent for nine months;
• 34 - Rent Annual Report.

The next field records the number of the year for which the document is drawn up.

The next step is recorded by the FNS code, as well as the location of the taxpayer. There may be values \u200b\u200bhere:

• 120 - Rent at the place of residence of the entrepreneur;
• 212 - For surrendering of the company.

In a large field, it is written without a reduction in the full name of the company or FI. entrepreneur. If the IP data is entered, each part is written from a new line. All cells that turned out to be unfilled.

The next step is indicated by the OCTMO code and the phone number.

Nearby are the columns in which the total number of sheets in the report should be made, as well as how many documents go as applications.

At the bottom of the title list, the information is written on the left:

• If the report is submitted by the taxpayer personally, set "1". Next, specify the name of the director.
• If a representative is filed - then set "1", and information about the power of attorney issued to the empty field is recorded. A copy of the same power of attorney is applied to reporting.

Attention! If the form is filled with an entrepreneur, then in the FULL field, we put dashing, since this data is already indicated above.

Sample fill section №1

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Important!This section includes information by a growing outcome from the beginning of the current year and at the end of the reporting period.

The page indicates the amounts accrued since the beginning of the year of income for all employees, as well as a certain and detected tax. If some employee during the year was carried out with a tax retention at several rates at once, then for each of them it is necessary to place a separate sheet with section 1.

Attention!In that situation, when several sheets are compiled with section 1, the final indicators on the rows 060-090 are affixed only on the first, and they must be left empty on all the other.

6-NDFL Instructions for filling in Section 1:

• 010 - the rate on which the tax was held;
• 020 - the total amount of income that is subject to the specified bid from the beginning of the year;
• 025 - the amount of income by dividends from the beginning of the specified year;
• 030 - the amount of tax deductions provided to employees since the beginning of the year;
• 040 - the amount of tax, which is calculated at the specified rate since the beginning of the year;
• 045 - the amount of tax calculated from dividends since the beginning of the year;
• 050 - the size of the listed advance fixed pay payment;
• 060 - the total number of employees who have in the current period there is an income taxable by the specified bid;
• 070 - the total tax amount since the beginning of the year;
• 080 - the amount of income for which the tax failed;
• 090 - the amount of taxes returned back.

Sample fill section №2

This section includes amounts relating only to the current period. Here you need to specify dates:

• When the employee received income;
• When tax was kept from him;
• When he was listed.

Also on each group of dates are recorded amount of income and the amount of tax.

The formation into the string must be made as follows:

• 100 - the date is recorded when income from the line 130 was obtained;
• 110 - the date when tax was retained from this income;
• 120 - the date when the tax enumeration was made;
• 130 - the amount of income for this date;
• 140 - the amount of the tax that was retained with the amount at the date recorded in line 110.

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Important! If, in the same day, several types of revenues were received by employees, who are distinguished by the retention days or the shipment of the tax, then each such income must be shown in a separate string. Otherwise, you can make an association.

One of the nuances of the report to fill the report is to comply with the actual revenue time of income and deduction. So, if the income was obtained in the last month of one reporting period, and the tax is listed in the first month of the following, then in the first declaration it is shown only in section 1, and in the second one - only in section 2.

Frequently asked questions when filling out the form

The procedure for reflecting compensation during dismissal

The reflection order in the compensation report when dismissing the gathering with the reflection of the salary calculation, but these payments should be shown different lines.

The order of filling sections 2 is:

• In line 100 and 110, the date of issuance of compensation is entered;
• In a string 120 - the following work day;
• In lines 130 and 140 - the size of compensation and the restrained tax.

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Information about the average number of employees: Filling Sample, Blank

How to reflect premiums

When reflecting the award, it is necessary to focus on the order it was established. The final day of the month, when such an order was issued, is the day when income received.

Section 2 is drawn up as follows:

• In the line 100, the final day of the month is recorded when the order was compiled;
• Row 110 - the date of issuing a prize employee;
• Row 120 - date sending tax (usually subsequent day after paying).
• Rows 130 and 140 - the amount of the award and the tax kept from it.

The order of reflection of hospital

The document reflects only those hospitals that need to be accrued to NFFL. Otherwise, the control relations will not comply with the section 1. Pregnancy benefits and childbirth is not included in the report!

• In the string 100 and 110, the date of sending sick leave is recorded;
• In line 120 - the final day of the month when the payment was performed. If the last day got on the weekend, then the next business day is applied.
• In line 130 - the sum of hospital together with tax;
• In line 140 - the amount of tax.

As in 6-NDFL reflect vacation

Web payments to the report must be included in that month when they were issued to the employee. If the holidays were accrued, but not issued - they are not entered into the document.

Section 1 in the line 020 are all the amounts of vacation pays, which were issued this month with NFFLs. In lines 040 and 070 - the amount of tax.

Section 2 must be drawn as follows:

• In lines 100 and 110, the date of sending releases is recorded;
• In line 120 - the final day of the month, when payment was made. If the last day hit the day off, then the next business day is affixed.
• In line 130 - the amount of vacation taxes together with tax;
• In line 140 - the amount of tax.

All vacation payments paid in one day can be combined into one record.

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Important!If the holidays are paid in the last month of the quarter, and the final day of the month (the day of sending the tax) falls on the weekend, then such payments need to be included in the document in the next quarter.

How to take into account the salary issued next month

The organization is obliged to pay a salary by two parts - an advance and the remaining part. Advance is issued in the same month followed by. Since the NK does not recognize its income (if only it is not paid on the final day), then it is not necessary to show it in the report.

The amount of earnings is made by the date of its issuance. Reflect this is necessary as follows:

• In the line 100, the final day of the month is submitted, for which the salary is calculated;
• In line 110 - the date of issuance of salary and tax relief;
• In line 120 - the subsequent working day when the tax enumeration occurs.
• In line 130 - the full size of the salary, taking into account the advance payment;
• In line 140 - the amount of tax.

How to take into account the salary issued in the same month

Since the TC determines that the organization has no right to delay the issuance of a salary, and the payment in advance does not violate the established rights of employees in advance, it is allowed to issue all the salary in the month of accrual. This is especially true for the end of the year, when some companies try to pay off employees before the New Year's holidays.

Reflects such issuance in this way:

• In line 100, the final day of the month is recorded;
• In line 110 - the day of salary payment;
• In line 120 - the subsequent working day (payment of NDFL);
• Rows 130 and 140 are salaries and tax.

Penalty for not providing reporting on 6-NDFL

As for the other reports provided for by law, this also provides for liability in the breakdown of the filing time, or if the procedure for filling 6-NDFL was broken.

If the form was never filed in the tax service, then a penalty is charged in the amount of 1000 rubles. For every month of overdue. At the same time, he is appointed even for an incomplete month.

Another kind of responsibility is non-compliance with the form in which the report should be submitted. If the taxpayer sent 6-NDFL in an invalid format to the inspection, then he faces a fine of 200 rubles. For each commissioned incorrectly thus report.

The NK includes a punishment for the delivery of the report in which inconspicuously or accidentally listed were deliberately or distorted. The amount of punishment for such an offense is 500 rubles. For each document in which an error was allowed.

To avoid this kind of violations, it is desirable when making a report to apply 6-incl. Instructions for filling, and directly prepared the document using special computer programs that allow you to avoid most errors.

If an error has been made in the report, but the organization detects it itself, until the inspector checks, and gives a corrective report, it is exempt from such a sentence.

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Important!If 10 days have passed from a certain date of filing the declaration, and it has not been handed over, the inspection is endowed with the right in this case to suspend operations on a calculated account.

Since 2016, YUR person, including individual entrepreneurs, are obliged to form a declaration of 6 NDFLs quarterly, in contrast to 2 NDFLs. The report is given in the event that there was an accrual of profit in the reporting year of Phys. Persons and deductions from income tax. When forming the calculation is guided by the order of the FTS MMB 7-11-450 and NK.

This instruction is designed for accountant for all occasions.

To form and submit a report obliged business entities, including the IP, which paid in favor of Piz. Persons Profit, kept and listed income into the treasury. You need to pass a report to both headquarters and every branch at the place of accounting.

If in the company in the reporting year, the work is suspended and no payments, no deduction, it is not necessary to take the declaration.

Notify the IFTS, despite the clarification, as well as send an arbitrary letter with the reasons for the failover's failure. The second option is to solve the report of 6 ndfls with zero indicators. The inspector will understand that economic activity in the enterprise is not conducted.

Reporting on NDFLs is rendered to the established dates (NK Article 230 p. 2).

The table shows the deadlines for calculating in 2018.

Changes in the Declaration

Report 6 NDFL for 2017 is necessarily formed on a new form. You can get acquainted with the project on the official website of the FTS. Changes touched the title and digits of the barcode from 15202024 for 15201027.

General rules for calculating

Consider a detailed filling out of the report "for dummies." Calculations for it will be information from the registers of analytical accounting.

• In the first part of the declaration, information is formed by a growing result from the beginning of the tax period. If necessary, to fully reflect the indicators, fill part of the pages;
• all pages are numbered.

When filling in the calculation 6, it is categorically prohibited:

• Make corrective correction;
• apply print from two sides of the sheet;
• to fasten the calculation of the stapler, it leads to a damage.

When filling out a report on the form of 6 NDFL, manually use only a paste of black, blue or purple. For the printing of the declaration in automatic mode, the Courier NEW font is chosen 16-18.

• For each indicator, a corresponding field is intended from which number of cells. For reflection, the date is intended for 3 fields: separate for the day, month and year and divided by points;
• to reflect the total values \u200b\u200bwith hundredth units, the number indicates the first field, a penny - after a point. If the value of the amount is smaller than the amount of allocated cells, the batteries in the empty cells (14568956 ---. 56);
• in graphs with total indicators, if there are no information for reflection, pose 0;
• counts to fill in line with the beginning of the graph from left to right. In the absence of information, they put fories in unfilled cells;
• information about the total expression of NDFL indicates only "round" figures.
• The rounding is made according to the general rule: values \u200b\u200bup to 50 are rounded in a smaller side, more than 50 - to 1 rubles;
• the document is drawn up for each Code of OCTMO;
• each report page is signed by the head or face approved by order. In addition, the date of formation is affixed.

• Inn in organizations consists of 10 digits, fiwers are affixed in free cells;
• the CAT field individual entrepreneurs do not fill. Enterprises indicate the CAT, which was obtained in the inspection at the location of the headquarters or branch;
• if the report is for the first time, the adjustment number in the Correction number field. When applying updated information is the number of each refineering calculation (001, 002);
• indicate a year for which information is formed in the Tax Performance Cell;
• the tax authority code is specified on the official website of the FTS. From the table choose the code of the location of the business entity;

• make information about the name of the YUR person. For IP - full surname, name and patronymic. For organizations - abbreviated name according to statutory documents. In the absence of such, the full name is made;
• oktmo codes indicate the place of registration of the organization or the place of residence of the IP. You can learn about them on the official website of the FNS;
• specify the contact phone number of the artist so that in case of questions, the inspector could quickly clarify information;
• in the cell "on the pages" indicate the number of declaration pages, including title;
• the column "with the application application" includes the number of pages of other documents that are attached to the report. For example, power of attorney for the right of signature;
• if NDFL 6 is signed by the head, in the "Reliability confirm" field, it is necessary to put 1, if the representative - 2. Further in this block indicates the full name of the head or a representative (indicating the document for the right of signature), put the date and sign every sheet of the report.

Reporting 1 Part 6 NDFL is filled with a growing result from the beginning of the calendar year. The block of Count 10-50 is formed separately for each NDFL rate. If one page is not enough, generalized indicators are formed on several sheets. Summing up the partition is performed on the first sheet.

• 10 - NDFL rate;
• 20 - Amount of accrued profits FIZ. persons as taxed;
• 25 - accrued dividends;
• 30 - deductions provided to Piz. persons in the reporting year;
• 40 - accrued income tax reflected in column 20;
• 45 - accrued tax on dividends from cell 25;
• 50 - Fixed advance payments on physical. persons foreigners working on patent contracts adopted in the credit of the calculated tax;
• 60 - the number of individuals accrued for the year. If an employee was dismissed during the year and again hired, it is considered one;
• 70 - retained income tax;
• 80 - tax, for any reason not held by the company;
• 90 - income tax returned to Piz. Persons under Article 231 of the Tax Code.

If financial assistance is presented with an employee in an amount not exceeding 4000 rubles, the amount falls under the benefit. Not taxable income reflect 20 string and are simultaneously referred to in the field 30.

The order of filling in the second part of the NDFL declaration determines the full decoding of information on the receipt of profit and withholding the tax of the reporting quarter.

• 100 - the date of transfer of profit, the total expression is indicated in column 130;
• 110 - the day of the hold of personal income tax and the transfer of profits from cell 130;
• 120 - term no later than which NDFL is listed in the treasury. For each type of profit, the legislation provides for different listed dates. For wages - the next day in terms of its payments. For vacation or hospital sheets - the last day of the month of their transfer (NK of the Russian Federation Article 226 Clause 6, Article 226.1 Clause 9);
• 130 - The sum of the listed profits on the date from the field 100 is indicated without the deduction of the NFFL;
• 140 - NDFL, held tax on the date from the graph 110.

If in relation to the profit paid for one date, and the lifting deadlines are varied, filling the field of fields 100-140 is needed for each time transfer of the tax to the budget.

The duty to hold NDFL appears in the organization only on the day of profit.

If the number of organizations is less than 25 people, it is possible to submit a report of 6 ndfl on paper. If the composition of workers is greater, representation only in electronic form (NK Article 230 p. 2).

The Excel report is downloading on the official website of the FTS and fill on the computer in compliance with the requirements.

Paper variant can be handed over by mail or on hand.

The organization and the person responsible for filling are attracted to responsibility for the report. The fine will be avoided if the erroneous required information is detected independently, and the refined calculation by personal income tax is inflicted.

At the head or officials, administrative recovery according to the Administrative Code of Article 15.6 in the amount of 300-500 rubles. This measure does not apply to IP, lawyers and notaries (Article 15.3).

If, as a result of the cameral verification, the fact of untimely transfer of personal income tax was detected in the treasury or the listing is not fully applied, article 1237 of the Russian Federation is applied. The sanctions will be in the amount of 20% of the amount of the tax receipt.

Read more Penalties are shown in the table.

Reflection of early earning and profit of the transbar

When filling 6 NDFLs, complex situations may occur in the reflection of profits and personal income tax.

The salary, accrued and paid in different periods, is reflected in the second part of the report, in the period of its payment. The field 100 indicates the last number of the month in which the earnings are accrued.

In case of early listing, the day of payment will be the last number of months. In this case, it equates to advance payments (comments in the BS letter 4-11-5106). In the field 110 indicate the deduction period of NFFL (profit transfer day). In cell 120 - next working day after him.

To reflect the profit, accrued and listed in the reporting periods, are guided by the letter BS 4-11-8609. It indicates that the fields 70 and 80 for the transit salary are not filled.

How the report is formed 6 ndfl if the profit is accrued, but not paid

If in the reporting period the earnings are accrued and after the quarter is not paid with financial difficulties, fill information during the reporting period only in the first part of the NDFL 6. Filling the second part in relation to this profit is not formed.

In the 20 field, indicate the accrued wage, and in 40 income tax. In graph 70 and 80, zeros are affixed. Filling the calculation cell 70 is performed in the period when the earnings are listed.

This rule is clarified in the letters of the FTS:

• BS 3-11-553;
• BS 4-11-9194.

Reflection of at the same time paid earnings and sheet of disability

To combine paid amounts in the second part of the declaration, you need to coincide with three dates:

• receiving a profit;
• income detention;
• legislative measure regarding the transfer of personal income tax in the treasury.

You do not need to break amounts of interest rates.

Dismissal of employee

When dismissing Piz. The person is paid earnings for the previous and current month, compensation for unused vacation. For this incident form blocks in the second part of the report. Separately - earnings last month, separately - reflect compensation and wages for the current period.

Conclusion

The article discusses the step-by-step formation of the declaration. Before passing into the inspection, you need to independently check the control ratios. Annual report is compared with the report of 2 NDFLs. If, when conducting cameral controls, deviations will be detected, they represent explanations and submit a clarified. In addition, it will cause additional check in the organization.

Reports on the accrued and paid NDFL are required to submit to the tax inspection quarterly. If this procedure is carried out in a non-time, or errors are allowed, the entrepreneur threaten considerable cash fines.

To simplify reporting on this type of tax, a special form of 6-NDFL has been developed. Here we will talk about the features of the filling of this document, about the dates of the reporting. Also in the article we will give a sample of filling 6-NDFL 2019, the blank of this document.

Who is obliged to submit a report 6-NDFL in 2019

As before, in 2019, the report on the income tax on the income in form 6 must be prepared and taxed by tax agents of NDFL. And this concept includes companies and IP, producing taxable personal income payments to individuals. The form of 6-NDFL is ratified by the order of the FTS dated October 14, 2015. Since 2018, a new form of 6-NDFL began to operate.

Unlike reference 2-NDFL, in the calculations for 6-NDFL, it is not necessary to allocate data for each person individually. It is required to enter information on the income of individuals, as well as data on retained and paid by NDFL.

Composite parts of the form 6-NDFL is a title page and sections 1 and 2. Address and other general information about the company or IP are entered into a title page. There also indicates the reporting period. Section number 1 displays summary data, and Section No. 2 contains the entire list of detailed data with accurate sums and dating.

Below, consider which rules it is necessary to adhere to the form of 6-NDFL 2019 to be filled competently.

Title Sheet - Person Document

Do not forget to specify the period for which the report is provided. It is made in a special column: "Presentation field". Rows 21, 31, 33 or 34 are chosen depending on which month the relevant documents are sent to the tax authorities. Further go to the item "Given to the Tax Number". Here it will be necessary to specify the code of the tax inspection, which statements are submitted.

The column "at the location" need to focus, who exactly is the author of the report: a company or an individual entrepreneur, what is the system of taxation: UNVD, USN or other.

In the field "At the location (accounting) (code), you must specify the appropriate code. Codes for 6-NDFL for the period 2018 provided in 2019, updated:

• 120 - at the place of residence of an individual entrepreneur;
• 124 - at the place of residence of a member (chapter) of the peasant (farmer) economy;
• 125 - at the place of residence of a lawyer;
• 126 - at the place of residence of the notary;
• 213 - at the place of accounting as the largest taxpayer;
• 214 - at the location of the Russian organization that is not the largest taxpayer;
• 215 - at the location of the destination, which is not the largest taxpayer;
• 216 - at the place of accounting of the destination, which is the largest taxpayer;
• 220 - at the location of the separated division of the Russian organization;
• 320 - at the place of implementation of the individual entrepreneur;
• 335 - at the location of the separate division of a foreign organization in the Russian Federation.

In a new form of 6-NDFL, which is surrendered for the period 2018, there are two new graphs, to indicate the code for form of reorganization and the INN / CPP of a reorganized company. We list new codes forms of reorganization and liquidation for filling 6-NDFL in 2019:

• 0 - liquidation;
• 1 - transformation;
• 2 - merging;
• 3 - separation;
• 5 - accession;
• 6 - separation with simultaneous connection.

First section 6-NDFL - for final sums

As mentioned above, it is not necessary to concretize each hired employee here, it will be necessary to record only the total indicator of all employees. But when different NDFL rates apply, they will have to differentiate them by filling out several lines of section No. 1 - from 010 to 050.

Suppose employees have income taxable at rates 13, 30, 35 percent. So, when calculating three sections No. 1 will be filled, and each on a separate sheet. And already the remaining lines, from 060 to 090, will be common. In this way, the information is entered only on the first instance.

The "010" line fits the NDFL rate, and the income contributes to the string "020" by a growing outcome at the beginning of the year. It is necessary to remember the existence of an option of the passing wage, when the final result of income in Sections No. 1 and No. 2 may be different. In the line "025" displays income in the form of dividends, if such in the company took place.

For tax deductions, including social, children's, property, the field "030" is assigned. The lines "040" and "070" fits the amounts of calculated and retained tax. There is also a special line "050", designed for similar data of foreign workers, which work in the company on the patent.

In the line "060", the figure of the total number of employees in the enterprise is placed (everything that received income). The string "090" is intended for the amount of the tax that was returned to the organization. And in special cases, when the company could not hold this type of tax, the amount of NDFL should be driven into the string "080", most often this practice is applied when the salary is turned.

Fields "060-090" are filled with a total amount of all available rates and only on the first page. On other sheets, we put "0", and then - docking. Since all essential data will be displayed in the second section.

Data details in Section No. 2

Data over the past three months is described in more detail in section 2 forms 6-NDFL. The exact dates are fixed here and the income decoding is given. Operations are reflected in the document in the same sequence in which they occurred in reality.

The string "100" - "date of actual income generation", enforced under Article 223 of the Tax Code of the Russian Federation. It is important to fix the last number of the month to correctly reflect wages. But payments on sick leave and vacations are recorded on the real date of their receipt.

In the "110" field, you need to reflect the retention date. And the current law prescribes: retention are produced on the day of income (except wages). The string "120" is the "income transfer period" - fill depending on what the type of income received is. As a rule, vacation and hospitals are drawn up before the expiration of the reporting month. In some cases, data fixation is made the day after receiving funds.

"The amount of actually received income" (line "130") is accurate, with a penny, income data before the moment the NDFL was deducted. And already retained tax in 2019 will be made in the Count "140".

If the beginning of some operation has accounted for one reporting period, and it ended in another, then in Section 2 it is necessary to make data on the period of its completion.

Terms and penalties

Filling a 6-NDFL report report, it is necessary to be extremely attentive. Any error, blot is a distortion of reporting data. And it entails the imposition on the entrepreneur or the firm fines.

Dates of delivery of 6-NDFL in 2019, despite the alarming expectations, remained the same. The tax authority is still, in accordance with the law, reports are submitted in the following order:

• annual for 2018 - until April 1, 2019;
• in the first quarter of 2019 - until April 30, 2019 (taking into account the weekends and holidays);
• for six months - until July 31, 2019;
• for 9 months - until October 31, 2019;
• annual for 2019 - until April 1, 2019.

According to the explanations of the FTS (Letter of the Federal Tax Service of Russia of 04.05.2016 N BS-4-11 / 7928), if you did not charge and did not pay the income from which the tax should be paid, the zero calculation 6-NDFL is not necessary. However, it is necessary in writing to explain the IFTS reason not to provide a report. Otherwise, there is a danger of blocking the current account. Cancel in the reception of the zero report of the IFNS cannot. Consequently, you remain choose - send a zero form 6-NDFL or a letter with explanation of the reasons for non-separation of the calculation.

An undisciplined representatives of the Business Community, which will give tax reporting with a delay, will be subjected to fines. If overlays to one month, penalties will amount to 1000 rubles. Plus another 1000 rubles for each subsequent month of delay. The punishment for errors in 6-NDFL is also provided, a penalty of 500 rubles is prescribed for unreliable data.

If the calculation is not commissioned within 10 days from the date set, the tax inspection is also entitled to block the tax agent bank account (clause 3.2 of Art. 76 of the Tax Code of the Russian Federation).

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