How is the desk audit of the 6-NDFL report carried out?

How the tax office checks 6-NDFL

The camera room is held directly within the walls of the tax authority, without visiting the tax agent.
This type of verification lasts for 3 months from the date of submission of the calculation (Clause 2 of Article 88 of the Tax Code of the Russian Federation). Current information on the criteria for finding violations in the calculation is contained in the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected] Data analysis occurs within the calculation, as well as in comparison with the card of settlements with the budget and other reports submitted to Inspectorate of the Federal Tax Service.

Let's list what control ratios tax authorities use to find inconsistencies in the calculation of 6-NDFL:

The date of submission of the calculation, recorded by the tax authority on the title page, is tracked. It must not be later established by law.
The value on line 020 must be greater than or equal to the value on line 030.
The value on line 040 must be greater than or equal to the value on line 050.
The following equality must be observed: line 040 = line 010 × (line 020 – line 030).

Note that the equality of lines 040 and 070 should not be observed, since personal income tax can be accrued in one period and withheld in another. For example, if employees' salaries are paid the next month after the month in which they were accrued. In such a situation, personal income tax on wages for the last month of the quarter is calculated in one quarter, and is withheld and transferred to the budget in the next.

Tax officials also reconcile the data in 6-NDFL with the ERSV. ConsultantPlus experts explained what to do if a gap is identified between reports. Get free demo access to K+ and go to the Ready Solution to see expert recommendations.

Checking the contents of 6-NDFL

The second stage of the audit is a comparison of available calculations for 6-NDFL and indicators of other tax reports. At the same time, tax specialists are guided by the approved ratios of control values for tax and accounting calculations, which we will discuss further. The duration of the audit can be up to 3 months.

The verification process is completed if no questions have arisen for the tax agent. Otherwise, he will be obliged to provide explanations for incorrect calculations and correct the data. This issue is resolved within 5 working days from the receipt of requirements from the tax inspector (Article 88 of the Tax Code of the Russian Federation).

6 Personal income tax filling out lines

Checking compliance of forms 6-NDFL and 2-NDFL

Since 2-NDFL is submitted at the end of the year, the algorithms for identifying violations discussed below are used for the annual 6-NDFL.

Checking the annual amount of accrued income:

Select the tax rate.
From 6-NDFL we take the value in line 020.
In 2-NDFL (with sign 1), we summarize the values of the lines “Total amount of income” for all individuals.
In the income tax return (hereinafter referred to as NP), we summarize lines 020 of Appendix 2 for all individuals.
Equality must be observed: clause 2 = clause 3 + clause 4.

Checking the annual amount of accrued dividends:

From 6-NDFL we take the value in line 025.
In 2-NDFL (with sign 1), we summarize the values by income code 1010 for all individuals.
In the NP declaration, we summarize the values by income code 1010 in Appendix 2 for all individuals.
Equality must be observed: item 1 = item 2 + item 3.

Checking the annual amount of calculated tax:

Select the tax rate.
From 6-NDFL we take the value in line 040.
In 2-NDFL (with sign 1), we sum up the values of the line “Tax amount calculated” for all individuals.
In the NP declaration, we summarize lines 030 in Appendix 2 for all individuals.
Equality must be observed: clause 2 = clause 3 + clause 4.

Checking the annual amount of unwithheld tax:

Select the tax rate.
From 6-NDFL we take the value in line 080.
In 2-NDFL (with attribute 1), we sum up the values of the line “Amount of tax not withheld by the tax agent” for all individuals.
In the NP declaration, we summarize lines 034 in Appendix 2 for all individuals.
Equality must be observed: clause 2 = clause 3 + clause 4.

Checking the total number of individuals who received income:

From 6-NDFL we take the value in line 060.
We count the number of 2-NDFL certificates with attribute 1.
We count the number of attachments 2 to the NP declaration.
Equality must be observed: item 1 = item 2 + item 3.

Read about what discrepancies are normal for 6-NDFL and 2-NDFL in this material.

Read more about control ratios for checking 6-NDFL here.

EXPLANATIONS from ConsultantPlus: During a desk audit of 6-NDFL, the Federal Tax Service may require explanations for detected discrepancies or an updated calculation. But if everything in the calculation is correct, how to respond to the requirements? Specialist of the Federal Tax Service of Russia Dmitry Aleksandrovich Morozov helped to sort out the questions that tax agents have when checking 6-NDFL. If you do not have access to the K+ system, get a trial online access for free.

Control ratios of indicators

When analyzing data in order to find inconsistencies in calculations, tax authorities use the following control ratios:

The date of submission of the report is checked. It is recorded by the tax authority on the title page on the day of receipt. A violation occurs when the date does not correspond to the legally established date for submitting the report.
The value of line 040 “calculated personal income tax” exceeds or equals the value of line 050 “fixed advance payment”.
The value of line 020 “amount of accrued income” exceeds or equals the value of line 030 “amount of tax deductions”.
When checking the calculation of line 040, the equality must be observed: 040 = 010 * (020-030). In this case, there may not be equality between the values 040 and 070, since the tax is calculated during the period of income accrual, and is withheld in some cases in another reporting period.

Let's give an example. The employee was accrued vacation pay for the month of June, but there was no actual payment of the accrued amount. Accordingly, the 6-NDFL report for the half-year will reflect the difference in values 040 and 070 in the amount of calculated tax on vacation pay accrued in June.

Consequences of a desk audit for legal entities

If your calculation of 6-NDFL did not raise any questions from the tax authorities, then no further events will occur after the audit. However, if any discrepancies are identified, you will be notified and asked questions. You will have to answer them, explaining the correctness of your actions when filling out the calculation, or submit an updated report that eliminates the mistakes made.

Personal income tax agents who violate the rules for entering data into the report face the following penalties:

If a tax agent submits a calculation with incorrect data to the inspectorate, he will be subject to a fine of 500 rubles. according to Art. 126.1 Tax Code of the Russian Federation.
If, as a result of checking the calculation, an underpayment of tax is revealed, a fine equal to 20% of the amount owed may be imposed by decision of the tax authority (Article 123 of the Tax Code of the Russian Federation). Tax officials will also send a demand for payment of arrears and the corresponding amount of penalties. The amount of penalties depends on the amount of arrears and the length of delay.

Read about common difficulties when preparing calculations in the publication “How to check 6-NDFL for errors?”

Secret tricks of tax specialists for a quick check of 6-NDFL

Personal income tax is a tax that citizens of the Russian Federation pay to the treasury on the income they receive. Employers are required to transfer personal income tax for employees centrally to the budget in the form of taxes from the enterprise.

The legislation has approved two forms by which organizations generate reports on employee income, which also includes information on deductions and accrued taxes. Until 2021, the only report on the income of individuals submitted to the tax office from an enterprise was a certificate in form 2-NDFL.

The deduction and income codes changed, but only the principle of generating the certificate remained unchanged: individual information for each employee of the company.

Now there are two such forms: 2-NDFL has been supplemented by calculation using form 6-NDFL. These reports are submitted to the inspectorate simultaneously - at the end of each quarter.

The difference between 6-NDFL is the consolidation in one document of information relating to personal income tax for individuals who have received any payment from the company in the form of salaries, dividends and payments under other contracts.

How the tax office checks the report

When a completed report is received from an enterprise, the tax office checks it for compliance with the control indicators. The legislation provides for a procedure for checking reports, identifying inconsistencies and an algorithm for issuing requirements and applying penalties.

Taxpayers have access to all information on the taxpayer, all reports are consolidated in the taxpayer’s card. Therefore, an organization should take care of such a procedure as checking 2-NDFL before submitting a tax and income tax return, since then it will not be possible to “adjust” the information.

Inspectors check received reports for two types of deficiencies:

Errors inside the report are errors associated with incorrectly specified values in the columns of the report, that is, the relationship between the lines is not satisfied (such errors are found by special accounting programs).
Lack of necessary relationships between values in three documents: 2-NDFL, 6-NDFL and income tax return (such errors can only be detected manually).

If errors are identified, the inspector requests an explanation of the information from the accountant. If a response to the request is not sent, the tax office may order an audit. During the audit, the organization will be required to provide originals of all documentation used to complete the report to confirm the accuracy of the information.

To relieve all accounting personnel from such worries, it is recommended to independently take actions such as checking 6-NDFL, and if an error is discovered by the organization, immediately provide clarification.

When filling out, you need to focus on typical errors, including typos, since a typo is considered as unreliable information, even when it is obvious as a technical error.

How to check form 6-NDFL before submitting it to the tax office

Before sending 6-NDFL to the inspector, you should check it for compliance with the form of the report form and the electronic format, as well as for the correctness of completion and accuracy of the indicated indicators in the sections of the report.

The control ratios developed and established by law, which were developed by the tax authorities themselves, will help to verify the correctness of the calculations. These indicators will help you detect inconsistencies in the form of simple typos and analyze whether the report has been compiled correctly.

The first section of 6-NDFL contains all the information on the enterprise on a cumulative basis for all previous quarters from the beginning of the year, including the current one, and the second section contains information only for the current quarter.

The sections perform different functions, so they do not correspond with each other.

Therefore, to the assumption: should the amount of accrued income from section 1 of the 6-NDFL report go with the total amount from section 2, the answer is negative. No control relationships between sections can be established.

Checking the title page

To begin with, it is recommended to perform such a simple operation as checking the correctness of filling out 6-NDFL on the title page, then check both parts of the report. The first sheet contains basic information about the company (name with explanation, codes, address, phone number, etc.

); information about the inspection where the enterprise is registered. A separate report is generated and submitted for each branch of the enterprise, where the codes of the corresponding enterprise are indicated; a personal report is provided for the parent company.

In accordance with the new changes made to the rules for filling out the title page of personal income tax-6, two lines have been allocated specifically for assignees and three codes have been added for the place of submission of the report.

For the initial version of the report, the adjustment code is indicated as 000, and for adjustments - from 1 and successively further, for example, 003. Some employers mistakenly assign code 001 to the initial report.

Checking the first section

The first section should indicate the totals for all previous tax periods for all individuals to whom the company paid money. If an enterprise paid income taxed at different rates for the past reporting period, it will be required to provide the completed first part of the report for each rate on a separate sheet.

If personal income tax was calculated at the rates: 13, 15, 30, 35%, then in lines 10 to 50 the manager or accountant of the enterprise enters information in each section number 1, and lines from 60 to 90 - only on page 1 of this first section.

If all payments were made based on the tax rate, for example, 13%, then the organization draws up one first section, filling out all lines from 10 to 90.

Checking the second section

The design of the second section is more difficult than the first. It is very important not to make mistakes with dates and amounts.

The second section consists of identical blocks for placing information on dates and amounts with lines from 100 to 140.

To reliably fill out the second section, you must indicate the dates correctly.

To accurately enter information, you need to prepare documentation, from which you can highlight:

Date of actual receipt of income. This date is not the date when money is issued to an individual. This refers to the date of accrual of income (for salary, for example, this is the last day of the month).
The date of personal income tax withholding from this income. This is the number of tax withholding from income, and not the number of the payment order for the transfer of tax.
The last day of the period when the organization was obliged to transfer the personal income tax withheld from this income to the budget.

If these three numbers are the same, then the accountant groups the information and indicates it in one block of lines from 100 to 140. If the dates differ, the blocks are filled out individually for each date, and the number of blocks corresponds to the number of date options.

Connecting control ratios

You can carry out such work as checking whether the calculation of 6-NDFL is correct using control ratios.

Control ratios are a sequence of mathematical calculations between certain lines that must coincide with other report indicators, that is, all calculations encrypted in the report lines must, when crossed, give the corresponding results.

The organization is not obliged to check the control ratios of 6-NDFL (for the 3rd quarter of 2019, by the way, they will probably differ compared to the 1st quarter of the same year). This procedure is advisory in nature to eliminate elementary errors in the report made by the accountant.

Some new accounting programs already include an option such as “check form 6-NDFL”, that is, automatic verification of information entered in the lines of the report for compliance with control ratios. As a result of the analysis, the program offers options for adjusting the data.

However, it is recommended to take such a step as checking 6-NDFL yourself, recalculating several or all control ratios on a calculator manually - this will protect the accountant from drawing up clarifications. The letter from the tax service contains twelve points of those indicators, the discrepancy of which will cause additional clarifications from the tax authorities.

Here are some of them:

the actual date of filing 6-NDFL coincides with the date indicated on the title page of the report;
the calculated value of total income indicated in line 20 must be no less than the value of total deductions on line 30;
the value of line 40 must correspond to the result of the following operations: the difference between lines 20 and 30 *line 10/100;
the value from line 40 must be no less than the value from line 50;
the total amount contributed to the budget must be no less than the delta between the amount of personal income tax actually withheld (line 70) and the value of line 90 (refund to the payer) of the tax.

Returning to the question of how to check 6-NDFL, we will give an example of changes in control ratios. In previous editions of letters it was recommended to use 6-NDFL as a control ratio for checking: line 070 should be equal to the sum of lines 140.

Let us recall that in line 70 the enterprise informs how much it withheld personal income tax, in line 140 - the same tax distributed according to the dates of payment of all types of remuneration. Then the tax authorities changed their opinion and admit that this control ratio is not always valid.

An exception to the previously proposed ratio was the transfer of actual payments in the quarter following the accrual, for example, of wages. Therefore, some amounts do not fall into line 140 in the second part of the report.

There is no violation of the law in this case: one quarter ends, the report is closed, and salaries are paid in the next quarter. Hence the discrepancy in the results according to the verification formula previously proposed by the tax authorities.

Based on the assumption that some organizations calculate and pay salaries according to this scheme, the Federal Tax Service excluded this control ratio from the list of mandatory ones. The department confirmed on its official website that this ratio is not mandatory.

Therefore, in order to perform such an operation as checking 6-NDFL for 2019 (for any reporting period of this year), there is no need to apply this control ratio. If the accountant nevertheless decides to conduct a more pedantic study of the report being prepared for submission, we remind you that the difference in the values of the highlighted lines is the amount of the actual payment of remuneration on which tax was accrued in the current reporting period, and the payment will be made in the next quarter.

We compare 6-NDFL for the year with 2-NDFL and profit declaration

We looked at how to check 6-personal income tax for 9 months, 3 and 6 months using the example of using control ratios along the lines of two parts inside the report. Here's how to check the 6-NDFL report for the year - it is recommended to use additional tools.

As a result of checking, the values of some lines of the 6-NDFL annual report must definitely correlate with the information provided by the organization in the 2-NDFL certificate and profit declaration for the same period.

Tax inspectors use the following control ratios to check the submitted report:

the value of line 20 (total accrued income) is equal to the amount according to the declared 2-NDFL certificates and the amount in line 20 of the second appendix in the profit declaration;
the value of line 25 (total dividends accrued) must be equal to the amount according to the declared 2-NDFL certificates and according to code 1010 correspond to Appendix 2 of the declaration;
line 40 (calculated tax) coincides in value with line 30 of the second appendix of the declaration and with the amount of calculated tax according to the declared 2-NDFL certificates;
the withheld tax in line 80 corresponds to line 34 of the declaration in Appendix 2 of the declaration and the amount of unwithheld tax according to the declared 2-NDFL certificates;
the number of individuals who received payments from the enterprise is equal to the number of 2-NDFL certificates and the number of annexes No. 2 prepared for the declaration.

Fines

The deadlines for submitting the 6-NDFL report are established by law, and it is not recommended to violate them, otherwise, penalties will be imposed on the company.

For failure to submit reports, in addition to a fine of 1,000 rubles for each month of delay, the organization faces the possibility that the company's current account will be completely blocked and unblocked only after the report is submitted.

It seems possible to avoid penalties if the organization independently corrects errors and submits clarifications before the inspector identifies the inaccuracies.

For submitting a report containing errors, the organization will be fined, and the tax office will require clarification.

Results

A desk audit of the 6-NDFL calculation will go unnoticed for you if you followed the rules for calculating and paying tax, as well as filling out the form.
If an accountant finds an error in his calculation on his own, he can send an updated form to the inspectorate. He will have to do the same if the tax authority reveals an error, but in this case penalties may be applied. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

In what cases can additional personal income tax be assessed?

The reason for the clarification by the RF Supreme Court was the case of a pensioner from the Belgorod region, who was assessed additional personal income tax after he bought an expensive Japanese car, although the income for the tax period (disability pension and money from the sale of the car) did not cover the costs of the expensive purchase. The pensioner tried to challenge the additional tax assessment, but the court of first instance sided with the Federal Tax Service, the appellate court also confirmed the correctness of determining the tax base based on the cost of the purchased car, and only the Supreme Court of the Russian Federation sided with the pensioner.

According to the Supreme Court of the Russian Federation, the fact of spending funds in a tax period does not in itself confirm the receipt in the same period of income subject to personal income tax in an amount equal to the funds spent. Consequently, the amount of money spent by a pensioner on the purchase of a car cannot be considered as an object of taxation for personal income tax.

In addition, the Supreme Court of the Russian Federation recalled that a person held accountable is not required to prove his innocence of committing a tax offense. The responsibility for proving circumstances indicating the fact of a tax offense and the guilt of a person in committing it rests with the tax authorities. Irremovable doubts about the guilt of a person held accountable are interpreted in favor of this person (Clause 6 of Article 108 of the Tax Code of the Russian Federation). Thus, the discrepancy between expenses and income cannot in itself serve as a basis for additional personal income tax assessment. Additional verification of the taxpayer's income is necessary.

How to pay tax on car sales?

How to sleep peacefully: tax audits for individuals