Discrepancies between 6-NDFL and 2-NDFL - error or not

Interrelation of indicators in 6-NDFL

The letter of the Federal Tax Service No. BS-4–11/3852 dated March 10, 2016 contains control ratios for checking the correctness of filling out indicators within 6-NDFL and interconnection with external forms: 2-NDFL, income tax declaration and DAM report. The explanations from the Federal Tax Service also indicate exactly what inaccuracies accountants make and how tax inspectors should react to them.

Check inside 6-NDFL

Having finished posting indicators from tax accounting registers to section 1 of form 6-NDFL, check the correspondence of the proportions of your indicators with the ratios from the letter from the Federal Tax Service:

• line 020 is greater than or equal to line 030, that is, the amount of tax benefits can be equal to the amount of accrued income, but cannot exceed. If this ratio is not met, the tax agent is given 5 days to provide an explanation or adjust the reporting;
• page 040 = (page 020 - page 030): 100 x page 010. If the ratio is not maintained, the inspector will perform the same actions as in the first case. Slight differences may occur due to rounding. You can check the permissible error by multiplying the “number” from page 060 by 1 ruble. and for the number of lines 100 from section 2;
• p. 040 is greater than or equal to p. 050. The discrepancy must also be explained.

Control ratios for checking the correctness of filling out section 1 of form 6-NDFL

Let's consider the use of control ratios using a specific example of a report from company X, data taken from the figure above:

• the value of line 020 is greater than line 030 – 498,000 rubles. more than 4200 rub.;
• line 040 = (RUB 498,000 on line 020 – 4,200 on line 030) x 13% on line 010 = 64,194;
• tax withheld from employee income (line 070) minus the value, if any, of the amount of excess tax withheld on line 090, in our example it is equal to 0, personal income tax in the amount of 64,194 rubles. subject to transfer to the budget.

2-NDFL

First, let's look at the changes that occurred directly in the help form. Thus, previously the certificate had a shorter name “Certificate of income of an individual”, and from 2021 it will be called “Certificate of income and tax amounts of an individual”, however, the abbreviated name of the certificate “2-NDFL” has been retained. The 2-NDFL certificate for submission to the Federal Tax Service has changed its form: now there is a regulated form both for submission to the tax authorities (also known as Form 2-NDFL) and for handing over to the employee (a form that does not yet have an abbreviated name).

The 2-NDFL certificate, which is intended for tax authorities, now has a machine-oriented format, which means there are spaces for entering only one character in each space. This innovation will make it possible to scan certificates provided on paper into a unified federal database of the tax authorities of the Russian Federation. A barcode has also been added for automatic processing of certificates by tax authorities. The barcode is part of the approved certificate form and cannot be removed or moved to another location. If there is no barcode, the tax authority has the right to refuse to accept the document. Also, to simplify data reading, fields such as “Notification confirming the right to a property tax deduction”, “Notification confirming the right to a social tax deduction”, “Notification confirming the right to reduce the tax on fixed advance payments” have been removed and replaced in the certificate form with a field “Notification type code.”

The number of help topics has been reduced from five to three. The new form consists of a main sheet reflecting the amounts of income and personal income tax for the entire tax period, and an appendix (“Information on income and corresponding deductions by month of the tax period”), which reflects the monthly breakdown of income, previously located in section No. 3. In the event if an individual was paid income that is taxed at different rates, then the first three sections and the appendix to the certificate must be filled out several times.

As for Appendix 5 of the Order of the Federal Tax Service of the Russian Federation dated October 2, 2018 No. MMV-7-11/566, the form of the certificate is similar to the 2-NDFL certificate of the current sample of 2021. The field for the certificate number has been removed here, and the procedure for filling out this certificate has not been established. forms. Filling out the certificate follows similar rules that apply to last year’s certificate.

The deadlines for submitting income certificates and the procedure for submitting them remain the same. According to the rule, the 2-NDFL certificate must be submitted to the tax authority at the location of the organization (individual entrepreneur) - tax agent via telecommunication channels (TCS). The deadline for submitting certificates varies depending on the purpose of its submission. If certificates are submitted about personal income tax amounts that could not be withheld during the reporting year (2-personal income tax with the sign “2” or “4”), then for these certificates the submission deadline is no later than March 1 of the year following the reporting year. During this period, it is necessary not only to submit a certificate to the tax authority, but also to hand it over to an individual from whose income it was not possible to withhold personal income tax (Article 216, paragraph 5 of Article 226 of the Tax Code of the Russian Federation).

If the certificate contains information about all income received by an individual for the year (2-NDFL with signs “1” and “3”), then it must be submitted no later than April 1 of the year following the reporting year. If the last day of the deadline falls on a weekend or non-working holiday, then the last day for submitting the 2-NDFL certificate will be the next next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

If the certificate is not provided on time, penalties will be applied to the tax agent in accordance with paragraph 1 of Art. 126 of the Tax Code of the Russian Federation. There will also be fines if the tax authority identifies errors before providing a corrective certificate.

It should also be remembered that the form of the 2-NDFL certificate and the procedure for filling it out in accordance with Order of the Federal Tax Service of the Russian Federation dated October 2, 2018 No. ММВ-7-11/566 does not provide for a stamp. The signature of the head of the organization or any other person with a power of attorney is sufficient.

To generate a certificate in the program “1C: Salaries and Personnel Management 8”, ed. 3, you need to go to the “2-NDFL for transfer to the Federal Tax Service” tab, then select “2018” and the type of certificate “Annual reporting”. Then, when you click the “Fill” button, the program fills the help with data. When you click “Print” and select “Income Certificate (2-NDFL),” the program will display a preview window where you can see the new form of the 2-NDFL certificate for submission to the tax authorities. When printing a 2-NDFL certificate for an employee, we will see the form from Appendix No. 5 of Order of the Federal Tax Service of the Russian Federation dated October 2, 2018 No. MMV-7-11/566.

Reconciliation of data from reports 2-NDFL and 6-NDFL

At the end of the year, companies are required to prepare a 2-NDFL certificate for each employee with attribute 1, which means how much income the person received, how much tax was withheld from him and whether it was fully transferred to the state budget.

In 6-NDFL, section 1 summarizes the data for the organization as a whole for the entire reporting period. It follows from this that it is possible to compare the amounts of income, withheld and transferred taxes only at the end of the year.

Let us turn again to letter No. BS-4–11/ [email protected] , in which the Federal Tax Service establishes what ratios in the indicators of the two forms must be maintained. All indicators in section 1 of form 6-NDFL for all lines must coincide with the sum of the same indicators in certificates 2-NDFL at the same tax rate.

All relationships between 2-personal income tax and 6-personal income tax can be clearly checked using the indicators given below.

Table: scheme of control relationships between 2-NDFL and 6-NDFL

Reporting Differences

The forms for submitting a report on the income of individuals working in an organization or a private entrepreneur and reports on the income of citizens have a number of fundamental differences:

• the frequency of submitting a new 6-NDFL document is quarterly , and 2-NDFL forms are submitted once a year;
• the new form reflects summary indicators for the organization , and in the usual 2-NDFL information is submitted individually for each specific employee separately.

The title page
of Tax legislation explains the features of each of the reports and the nuances of possible discrepancies, harmonizing the rules for filling out and calculating several regulations. For example, a separate letter from the fiscal authority, issued in 2021, establishes where 2-personal income tax and 6-personal income tax should converge and indicates the ratios that make it possible to check the indicators for tax deductions of two types of statements.

Monitoring indicators 6-NDFL and Appendix 2 to the DNP

The Federal Tax Service's letter also regulates the compliance of indicators 6-NDFL and Appendix 2 to the income tax return (DNP):

• p. 020 6-personal income tax at the same rate must correspond to the amount of p. 020 appendix 2 to the personal income tax with the same rate;
• p. 025 6-NDFL is equal to the amount of income under the same code in Appendix 2 of the DNP;
• tax amounts at the same rate on line 040 in 6-NDFL = amount on line 030 of Appendix 2 to the DNP;
• the indicators for the amount of unwithheld tax should be equal: page 080 of form 6-NDFL and page 034 of appendix 2 to the DNP;
• The number of individuals according to page 060 6-NDFL must also coincide with the number of attachments 2 (for each person who received income in the form of dividends, a separate application sheet is filled out).

Companies dealing with securities and paying dividends are required to fill out Appendix 2 to the DNP for the reporting year.

Reporting when calculating dividends

Control ratios with form 2-NDFL for 2021 in the program “1C: Accounting 8” (version 3.0)

Period: 2021

Release 3.0.75 used

The calculation in form 6-NDFL for 2021 is verified with information in form 2-NDFL and appendices No. 2 to the income tax return for 2021. The control ratios for form 6-NDFL are presented in the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/

Reconciliation is provided for the following lines of 6-NDFL:

• line 020
  at the corresponding rate (line 010) must be equal to the sum of the lines “Total amount of income” at the corresponding tax rate of certificates 2-NDFL with sign 1, and lines 020 at the corresponding tax rate of Appendix No. 2 to the income tax return. If this ratio is not met, then the amount of accrued income may be underestimated or overestimated;
• line 025
  should be equal to the amount of income in the form of dividends (according to income code 1010) of 2-NDFL certificates with sign 1, and income in the form of dividends (according to income code 1010) of Appendix No. 2 to the income tax return. If this ratio is not met, then the amount of accrued income in the form of dividends may be underestimated or overestimated;
• Line 040
  for the corresponding tax rate (line 010) must be equal to the sum of lines “Tax amount calculated” for the corresponding tax rate of 2-NDFL certificates with attribute 1, and lines 030 for the corresponding tax rate of Appendix No. 2 to the income tax return. If this ratio is not met, then the amount of calculated tax may be underestimated or overestimated;
• line 080
  should be equal to the sum of lines “Tax amount not withheld by the tax agent” of 2-NDFL certificates with sign 1, and lines 034 of Appendix No. 2 to the income tax return. If this ratio is not met, then the amount of tax not withheld by the tax agent may be underestimated or overestimated;
• line 060
  should be equal to the total number of 2-NDFL certificates with sign 1 and appendices No. 2 to the income tax return. If this ratio is not met, then the number of individuals who received income may be underestimated or overestimated, or the information on form 2-NDFL is not fully provided.

Note! For lines 070 and reconciliation with 2-NDFL is not provided. These lines are checked against the tax agent budget settlement card (CRSB NA), which is maintained by the tax authority based on data on received personal income tax payments

The control relation must be fulfilled: (line 070 – line 090)

We recommend making sure that the calculation in Form 6-NDFL corresponds to the prepared

reporting information in form 2-NDFL.

The final data on 2-NDFL information in the program can be obtained using the printed form of the 2-NDFL document for transmission to the Federal Tax Service

–
Register (additional since 2014)
(Fig. 1).

The total of certificates in the register must correspond to line 060 of the 6-NDFL calculation (in the example under consideration, 15 = 15), the total amount of income must be equal to the sum of lines 020 for all tax rates, the total amount of tax calculated is the sum of lines 040 for all rates.

Rice. 1

What indicators should be compared in 6-NDFL and RSV?

On March 13, 2021, the Federal Tax Service published letter No. BS-4–11/4371 with requirements for the relationship between DAM reports (calculation of insurance premiums) and 6-NDFL.

DAM is reporting to the Pension Fund of the Russian Federation, which represents a calculation of accrued and paid insurance premiums from the earnings of company employees and workers under civil contracts for compulsory insurance (pension and medical).

It is known that starting from 2021, the Federal Tax Service has been entrusted with the responsibility of administering insurance premiums. To interconnect the indicators of the DAM report and 6-NDFL, the tax inspectorate has developed two positions:

• whoever submits 6-NDFL is required to report according to the RSV;
• income for the company without dividends, that is, the difference between accrued income (line 020) and accrued dividends (line 025) of Form 6-NDFL must be greater than or equal to the amount entered in page 030 of subsection 1.1 of section 1 of the RSV.

Control relationships between 6-NDFL and DAM: line 030 from the DAM should be equal to line 020 in 6-NDFL

The control ratio between the DAM and 6-NDFL reports for the 1st quarter of 2017 for Romashka LLC must be observed: line 020 in 6-NDFL, equal to 41,574 rubles, must coincide with the indicator on line 030 of subsection 1.1 of section 1 of the DAM report - RUR 41,573 53 kopecks (subject to rounding).

We must remember that discrepancies between the amounts entered into 6-NDFL and the amounts in the DAM do not always indicate an error. For example, payments under civil contracts are always subject to income tax and insurance premiums are not always charged on them. Therefore, it is necessary to carefully analyze each situation.

Letters of explanation from the Federal Tax Service help accountants correctly prepare reports and predict the actions of tax inspectors. Undoubtedly, you can find services on the Internet that help you check the ratios of reporting indicators in electronic form, but you should learn how to carry out such checks yourself. If, before sending forms 6-NDFL and RSV, you check the compliance of the data using the above algorithm, there will be no complaints from the tax authorities.

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What is 6-NDFL

6-NDFL is a reporting form for personal income tax, which must be filled out once a quarter. In it, compilers must display all information about the income of their employees, as well as accrued and withheld personal income tax amounts for the reporting period.

The declaration consists of the following subsections:

1. Title page (page 001).
2. Section 1, which is called “Generalized Indicators”.
3. Section 2 - “Dates and amounts of income actually received and withheld personal income tax.”

IMPORTANT! In accordance with the Tax Code of the Russian Federation, the calculation of indicators when filling out the 6-NDFL declaration must be carried out on an accrual basis for each quarter. The report must be submitted to the tax office at the place of registration of an individual entrepreneur or legal entity.

LLC address. If some of the employees are engaged in UTII or patent activities, the report will need to be submitted to the work address

The report must be submitted to the tax office at the place of registration of the individual entrepreneur or legal entity. LLC address. If some of the employees are engaged in UTII or patent activities, the report will need to be submitted to the work address.

IMPORTANT! There is no zero form of 6-NDFL. If the tax agent did not make payments to individuals during the reporting period, there is no need to submit a report.

The deadlines for submitting 6-NDFL are determined at the legislative level:

• The declaration for the 1st quarter will need to be submitted by April 30.
• Declaration for 6 months - until July 31.
• Declaration for 9 months - until October 31.
• Declaration for 12 months - before April 1 of the year following the reporting year.

General filling requirements:

• The text and numeric fields of the form must be filled in from left to right, starting from the leftmost cell.
• Empty cells must be filled with dashes. In cells intended for sum indicators, a zero must be indicated in the leftmost cell, and the rest of the field is crossed out.
• It is prohibited to print on both sides of the sheet if the declaration is submitted in paper form.
• Only black, purple or blue ink may be used.
• If the form is filled out electronically, the font must be Courier New, 16-18 points high, and dashes may not be included.

If a tax agent does not submit form 6-NDFL to the Federal Tax Service in a timely manner or provides incorrect data, a fine is imposed on him:

• For each month of delay - in the amount of 1 thousand rubles. Additionally, the bank account is blocked if the delay is more than 10 days.
• If information is provided that does not correspond to reality - in the amount of 500 rubles for each of the incorrect documents.

Control ratios

When preparing tax reporting, not only internal relationships of indicators are checked, but also inter-documentary ones. One of these checks is the ratio of 2 personal income taxes and 6 personal income taxes. The comparison must be made according to the formulas proposed by the Federal Tax Service, this way you can guarantee the accuracy of the check being carried out. If there is a discrepancy between the reflected information between tax reports or a discrepancy between the specified dates for payment of the tax liability, taxpayers face a fine of 500 rubles (Article 126.1 of the Tax Code of the Russian Federation). But, if the discrepancy between 2nd personal income tax and 6th personal income tax was discovered by the tax agent earlier than the inspector, then he can avoid paying a fine by submitting an updated version of the report.

Inter-documentary control ratios will be monitored by fiscal service inspectors. First of all, the annual personal income tax form 6 in Section 1 must reflect the amount of calculated income and applicable tax deductions equal to the amount specified in personal income tax certificate 2 for all employees as a whole. Section 2 must indicate the correct dates for tax remittance; discrepancies between the dates are regarded as the formation of arrears for personal income tax.

Table. Control ratios of indicators 2 personal income tax and 6 personal income tax, verification using developed formulas.

Knowledge of the formulas developed for reconciliation of inter-documentary indicators will allow taxpayers to check themselves at the stage of preparing annual documentation and promptly identify possible errors. This reduces the risk of making a mistake and eliminates the need to prepare explanations or updated forms for tax authorities.

Deadlines and frequency for submitting tax reports

The two tax reports that we are considering in the article have general information about accrued, withheld and transferred tax, but the deadline for submitting personal income tax 2 and personal income tax 6 is different, since they are submitted at different frequencies.

Deadlines for submitting 2nd personal income tax

Thus, personal income tax certificate 2 with attribute 1 must be submitted to the regulatory authorities once a year; it is filled out separately for each worker who received income in the tax period. All certificates for 2021 must be submitted to the Federal Tax Service at the place of registration of the individual entrepreneur or legal entity no later than April 1, 2021. In this case, the transfer rule is taken into account (Article 6.1 of the Tax Code of the Russian Federation). Taking into account legal provisions, the deadline for submitting reports for 2021 is postponed until April 2, 2021.

6-NDFL due date in 2021

In addition to the fact that certificate 2 of personal income tax must be submitted to the regulatory authorities, it can also be requested by those working at the enterprise themselves. Upon their written request, accounting employees are required to issue them a certificate within three days.

If we consider the deadlines for annual reporting, then 2 personal income tax and 6 personal income tax deadlines will be the same, that is, the annual form 6 personal income tax for 2021 must also be submitted to inspectors for inspection no later than April 2, 2018. But since 6 personal income tax has a different frequency of submission, additional deadlines are provided for it, which we will indicate in the table.

Table. Deadlines for submitting 6 personal income taxes in 2021.

As can be seen from the table, the deadline for submitting quarterly tax reports is set on the last day of the month following the reporting quarter. Information is submitted on an accrual basis from the beginning of the year, so in the annual form the data must be comparable with the data in the annual certificate 2 of personal income tax.

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Relationships between reports

To determine the correctness of the submitted information, the accountant, based on the explanations of the fiscal authority, compares the values ​​of the generated reporting documents. Let's look at how exactly this happens using a table as an example: