RNA Magazine No. 8, April 2016
The deadline for submitting new quarterly reports in Form 6-NDFL is approaching. It must be submitted to the inspectorate for the first time no later than May 4, 2016 (clause 2 of Article 230 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated December 21, 2015 No. BS-4-11 / [email protected] ). The form of the report and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected]
For errors in the report, a fine of 500 rubles is now possible. (Article 126 of the Tax Code of the Russian Federation). To identify shortcomings in the report or make sure that there are none, check it using control ratios before submitting it. Tax officials cannot approve the final version of these ratios. They've replaced them twice already in the last four months.
The currently relevant ratios are given in the appendix to the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected] (hereinafter referred to as the Control ratios). Let’s use them to check Form 6-NDFL for the first quarter of 2016.
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The amount of personal income tax deductions for employees should not exceed the total amount of accrued income
In line 020 of section 1 of form 6-NDFL, the organization indicates the total amount of income accrued to all individuals since the beginning of the year (see fragment of the report below). In line 030 of the same section, the company reflects the amount of personal income tax deductions provided (clause 3.3 of the Procedure for filling out form 6-NDFL).
Line 020 must be greater than or equal to line 030 (clause 1.2 of Control Relations). If line 020 is less than line 030, the organization has overestimated the amount of personal income tax deductions.
Check information about all personal income tax deductions provided to employees. Pay special attention to employees who are entitled to a property deduction in connection with the purchase of housing (Article 220 of the Tax Code of the Russian Federation). It is possible that Form 6-NDFL included the maximum deduction amount for the employee for the year, and not what was actually provided for the first quarter.
If the tax authorities discover this error in the report, they will inform the company about it and offer to either explain the discrepancies or make corrections (clause 3 of Article 88 of the Tax Code of the Russian Federation).
Explanations will not work in this case. Because this is an obvious mistake. This means that you will need to correct it and retake Form 6-NDFL. There are five working days for this from the date of receipt of a message about discrepancies from inspectors (clause 6 of article 6.1 of the Tax Code of the Russian Federation).
Line 070 in 6-NDFL
Form 6-NDFL includes information about accrued and withheld tax on income paid to individuals by the tax agent. In Calculation 6-NDFL, line 070 is provided for withheld tax amounts, and when filling it out, you should take into account some features. The procedure for filling out the Calculation (approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450) does not provide detailed explanations on line 070, indicating only that the withheld personal income tax must be shown on an accrual basis from the beginning of the year and in the total amount.
Our article is about how to fill out line 070 in 6-NDFL and what mistakes should not be made.
Filling out line 070 in 6 personal income tax
In Form 6 Personal Income Tax, line 070 is intended to reflect the amount of tax accumulated for the period under review, which was withheld from the profits of personnel (individuals) of the company (tax agent).
But when entering information, there are a number of nuances that must be taken into account in order to avoid inaccuracies or errors. The value in line 070 may be equal to the value in field 040, but in most cases they are different.
This fact depends on the time at which employees receive monetary remuneration for performing their job duties.
What does line 070 mean in form 6 personal income tax
According to the law, line 070 of the reporting means “the amount of personal income tax withheld.” It is included in Section I and is drawn up according to the rules of Pr. FHC No. MMB-7-11/ [email protected] dated May 14, 2015
The functional purpose of this column, according to the normative legal act:
- fix the amount of personal income tax withheld from the monetary remuneration of individuals;
- reflect payments to the Federal Tax Service on an accrual basis within 12 months.
On the other hand, the periods for calculating and withholding personal income tax do not always coincide, due to the discrepancy between the dates of calculation and actual payment of wages.
What is line 070 6 personal income tax equal to?
Reporting 6 Personal Income Tax summarizes deductions payable to the budget for personnel and this means that the final indicator of field 070 will be combined.
The value is calculated after filling out the previous fields, which include indicating the total income of all employees, the number of people working at the enterprise, the tax rate, and the deductions provided in total terms.
If the company employs foreign citizens who entered the Russian Federation visa-free and paid for a work patent, then the amount of the advance payment is indicated in line 050, and the calculation of the withheld income tax is carried out after deducting this amount.
What amounts are included in line 070 6 personal income tax
To calculate personal income tax recorded in line 070, you need to add up all the indicators in column 140 of section II on a cumulative basis from January:
| PERIOD | MEANING |
| I quarter | value for the first quarter |
| half year | for the first quarter + 6 month. |
| 9 months | in 6 months + 9 months |
| year | in 9 months + 12 months |
But the data that falls on the transition between quarters must be adjusted taking into account the fact that the calculation was made at one time, and the actual payments, and, therefore, withholding, were transferred to the next period.
Filling line 070
Information is entered into the reporting taking into account some nuances. But the filling principles should not contradict the legally established rules.
Line 070 reflects the total values of the required income tax withholdings, therefore, before entering data in this field, you must complete lines 010-060:
| LINE | INDEX |
| 010 | applicable tax rate |
| 020 | monetary remuneration of all personnel on an accrual basis from the beginning of the reporting year |
| 030 | the amount of deductions provided, for all employees, similarly |
| 040 | accrued personal income tax in relation to employee profits, from January |
| 050 | advance payment for a work patent for foreign citizens, primarily CIS countries and neighboring countries |
| 060 | number of employees employed at the time of reporting, for which the previous fields are filled in |
Rules for filling out line 070 in report 6 personal income tax
Procedure for filling out page 070:
- The amount of government payments is reflected for all personnel of the enterprise on an accrual basis. Those. it is necessary to record budget allocations for 12 months of the year. If payments are made in January, then the calculated income tax (line 040) is reflected in December, and withheld upon payment - in the reporting for the 1st quarter.
- Due to the fact that in field 070 the amount is recorded upon the fact of payments made, it may not coincide with the indicators reflected in page 040.
- In accordance with the Tax Code of the Russian Federation, Article 52, the value is entered in rubles, figures less than 50 kopecks. are not recorded.
- The total does not include data on ongoing advance payments.
- If an individual receives a profit in kind, personal income tax can only be withheld from other types of remuneration in cash equivalent. Therefore, this column should not contain an entry at the time of receiving non-monetary profit. Compensation for previously unwithheld government payments to the budget should not exceed 50% of accrued wages.
The accuracy of the information provided to the Federal Tax Service based on the results of the legal entity’s activities and the payment of funds to the budget depends on the accuracy of filling out information on withheld tax.
Rules for determining the retention date
Correct completion depends on the correct reflection of the date of tax withholding from individuals in the accounting records of 6 personal income tax.
It is necessary to distinguish between the following concepts: accrual, withholding, and transfer of tax. Often the timing of these operations does not coincide, therefore, the indicators in the reporting will be different.
That is, the calculation time is recorded on page 040, and information is entered on page 070 in accordance with the date of transfer of remuneration to the company’s personnel.
A match is only possible if the actual payments are made in the same month as the settlement, for example on the last day.
It is impossible to withhold the calculated amount of personal income tax until the payment of wages. Therefore, if the field values coincide, provided that the actual receipt of funds occurs in the next month after accrual, then the withholding date is determined incorrectly.
There are situations when an employer is unable to withhold the calculated personal income tax from an employee (the employee is on leave without pay, but at the same time receives income in the form of savings on interest from an interest-free loan received; it is impossible to make deductions because the employer does not make payments) . If during the year the amount for budget allocations was not withheld from the employee, then line 080 is filled out in the reporting.
How to reflect the withheld tax in line 070 6 personal income tax and 2 personal income tax
The amount of withheld tax on the profits of individuals is reflected in the reporting of 6 personal income tax and certificate 2-NDFL. But the values in these documents for the same period may differ.
| 6 personal income tax | · the tax was calculated in December 2021, · remuneration payments were made in January 2021. | the amount of budget contributions from the 12th month will not be included, since, according to the rules, it must be reflected in 1 quarter. 2021 |
| 2 personal income tax | it is necessary to reflect the unpaid profit in the month when it was calculated |
In this case, after filing the 6th personal income tax, the tax agent will have to report to the Federal Tax Service, providing the appropriate adjustments.
Sample of filling out line 070 for different cases of making a profit
- An example of filling out section 1 of line 070 for calculated and withheld personal income tax in different years:
GIVEN:
Source: https://Nalogovyj-Vychet.ru/6-ndfl-stroka-070/
Withheld tax: how to reflect it in 6-NDFL
In Section 1 of Form 6-NDFL, all indicators are entered incrementally from the beginning of the year. Withheld tax is no exception; it is also indicated in an incremental manner: when filling out, for example, the Calculation for 9 months, in line 070 you need to show the tax withheld from January to September of the reporting year.
Lines 060-090 are grouped into the subsection “Total for all bets”. All of them, including line 070, are filled out collectively for all applicable rates, and the total amount of tax withheld is shown. When tax on income paid is calculated at different rates, then lines 010-050 for each of them are filled out on a separate page, and lines 060-090 only once - on the first page of Section 1.
The amount of tax withheld in 6-NDFL is indicated without kopecks. This is obvious, because the cells allocated to reflect the amounts of income and tax deductions provide for the indication of rubles with kopecks, but for personal income tax amounts there are no “penny” cells, and they are indicated in full rubles.
What is a 6-NDFL report?
Let us note the nuances of this form that distinguish it from others:
- Issued quarterly;
- The information in it is formed incrementally from the beginning of the year;
- Created separately for all divisions of the company;
- Contains consolidated (summary) information on income, tax deductions, accrued and withheld personal income tax amounts of the division's contingent.
A characteristic feature of the report is the presence of amounts carried forward to the next period, since wages are paid at the end of the month for which they are issued, and the timing of tax calculation and withholding do not always coincide. Form 6-NDFL has undergone changes in 2021, so the report for 2021 will have to be submitted using a new form. Details, form and procedure for filling out the new form can be found here.
Read also: Filling out 6-NDFL for the 1st quarter of 2021: form and sample filling
All data contained in the form must be comparable with indicators in other reporting forms, which is why control ratios are so important for checking form 6-NDFL. Let's learn about their practical application.
6-NDFL: lines 070 and 140
Tell me, should the sum of lines 140 (withheld tax in section 2) and line 070 (withheld tax in section 1) converge? I understand that line 070 is from the beginning of the year, and section 2 is for the quarter, but quarters can be summed up. There is no such thing in control ratios, apparently they cannot be compared, but why, in what cases? Probably connected with transition months, when, for example, tax was withheld in April for March, as a result it will end up in section 2 in the 2nd quarter, and in section 1 in the first quarter? Well, that's me for example. It’s just that the 1st section must correspond to 2-NDFL, and in 2-NDFL the withheld tax does not transfer to another year if we paid the salary in January. So this reason comes to mind.
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1 — 05.07.16 — 17:12
(0 ) in section 1 will also fall into the second quarter. Read the instructions carefully
2 — 05.07.16 — 17:17
3 — 05.07.16 — 17:21
(2) this is for accountants, probably. I've been given such a crazy amount of instructions since April that I'm even at a loss. Now they will probably release more in the second quarter, so for now there is no point in taking on this 6-NDFL at all, we have to wait 2 weeks.
4 — 05.07.16 — 17:33
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— Question: About filling out the calculation in form 6-NDFL for the first quarter, if the salary for March was paid in April. — Answer: Since in the situation under consideration, the tax agent must withhold the amount of tax on income in the form of wages accrued for March, but paid in April, in April directly upon payment of wages, in lines 070 and 080 of section 1 of the 6-NDFL calculation for the first quarter of 2021 is marked “0”. This tax amount is reflected only in line 040 of section 1 of the 6-NDFL calculation for the first quarter of 2021.
7 — 05.07.16 — 17:36
(5) Only Odin’s implementation of this letter completely plunged me into a stupor.
8 — 05.07.16 — 17:37
although I remember when they handed it over, it was different, in line 070 they put 0, and in line 080 just the unwithheld amount, which will be withheld in April. And now it turns out everything has changed.
How to fill out line 040 in 6-NDFL
Personal income tax calculated = (Accrued income (in rubles) – Used deductions (in rubles)) x Tax rate (in %), where the main rates are:
- 13% – in terms of income in the form of wages, sick leave benefits, vacation pay, remuneration under GPC agreements, in the form of profit from the sale of property, etc.
- 35% – in terms of income received in the form of material benefits from business transactions with loans.
Data is entered into section 1 in an incremental manner, that is, from the beginning of the calendar year. The amount of income tax is reflected in the calculation only in full rubles. In this case, you need to take into account the mathematical rules of rounding - pennies over 50 are rounded up, pennies below 50 are discarded. A discrepancy of up to 1 rub. is allowed. for each employee.
We invite you to read: What working week do junior medical staff in healthcare work in?
Errors in 6-NDFL
6-NDFL only indicates income actually received
Some accounting programs filled out 6-NDFL with errors. In particular, they transferred to line 130 only the amount that the employees received.
To correct the error in 6-NDFL, in line 130 of Section 2, you need to record the income of employees with personal income tax. This is stated in the order of filling out the calculation (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] ). But the company can withhold not only taxes from the employee, but also, for example, alimony. Therefore, inspectors believe that it is correct to write accrued income in line 130. Otherwise, the information may be distorted.
The employee's salary is 100 thousand rubles. Tax - 13,000 rubles. (RUB 100,000 × 13%). In addition, the company withholds 25 percent for alimony - 21,750 rubles. ((RUB 100,000 – RUB 13,000) × 25%). The employee received 65,250 rubles. (100,000 – 13,000 – 21,750). In line 130, write down 100 thousand rubles.
