Taxation of gifts from organizations and individuals

Quarterly report

Form 6-NDFL represents quarterly reporting on personal income tax. A special form has been developed and approved for it (Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450). The same regulatory act also establishes the electronic format of the report and the procedure for filling it out.

All organizations and individual entrepreneurs who are tax agents must submit calculations using Form 6-NDFL (clause 2 of Article 230 of the Tax Code of the Russian Federation). If the company did not have accruals and payments, then it actually does not have the status of a tax agent. This means that there is no need to submit a report on Form 6-NDFL to the tax office.

However, to prevent inspectors from blocking the current account, it is safer to submit a zero calculation or write a letter stating that the company is not a tax agent (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). The letter can be composed in any form.

Calculation of 6-NDFL

An employee must report on withheld personal income tax every quarter. As a rule, this must be done by employers, who in this case act as a tax agent.

Important! It is necessary to submit 6-NDFL calculations for a quarter only if during this period the employee was paid income on which tax was withheld and paid.

If the employee’s taxable income appeared only in the middle of the year, for example, in the third quarter. In this case, there is no need to submit calculations for the 1st quarter and half of the year, and the tax should be reflected in the calculations for 9 months and in the annual calculation.

Deadlines for submitting 6-NDFL calculations:

• for the 1st quarter – until April 30
• for half a year - until July 31
• 9 months – until October 31
• a year - until April 1.

If the last day for submitting the report falls on a holiday or weekend, you can reschedule it to the next working day.

A report is submitted to the tax office at the place of registration of the tax agent. Accordingly, if an organization acts as a tax agent, then at the place of registration of the company.

The 6-NDFL calculation consists of a title page and two sections. All sheets must be completed.

Section 1 should contain information:

• income accrued to employees;
• deductions provided;
• the number of employees;
• accrued and withheld personal income tax.

All indicators are recorded on a cumulative basis for all employees.

Section 2 contains information about the tax withholding date. In this case, all income must be grouped by payment date and payment deadline to the budget.

Income in kind

Income of individuals in kind includes (clause 2 of Article 211 of the Tax Code of the Russian Federation):

• remuneration in kind;
• payment for goods or services for an individual in his interests (for example, payment for education or recreation, utilities or food);
• goods received by an individual, work performed in his interests or services provided free of charge or with partial payment.

The payment of income in kind must be reflected in 6 personal income taxes, as well as the payment of monetary remuneration. The income received by an individual and the calculated tax must be taken into account in lines 020 and 040 in the period the income was received. In term 070, you need to record the tax as it is withheld.

In section 2 you need to fill out a separate block for each tax withholding. In this case, the date of receipt of income in kind in 6 personal income tax 2019 must be reflected in line 100. It will be the same in all blocks. The date of payment of income from which tax was withheld must be indicated in line 110. In line 120, indicate the next business day after the date in line 110. In line 130, information about the part of income in kind from which tax was withheld is entered. Line 140 reflects the amount of tax withheld from an individual.

income in kind

Example 2

An employee of Volna LLC was paid income in kind on September 5, 2016 in the amount of 30,000 rubles, but it was not possible to withhold tax from him in the amount of 3,900 rubles. Income in kind in 6-NDFL for 9 months will be reflected as follows:

020 – indicate the amount of income received: 30,000 rubles,

040 – we reflect the calculated personal income tax on income in kind of 3900 rubles,

080 – 3900 rubles personal income tax, because the tax was not withheld by the tax agent, we show it in this line.

In Section 2:

100 – date of receipt of “natural” income 09/05/2016.

110 – in our example, income was not paid in money, which means we do not indicate the date in this line.

120 - no tax was withheld, this date is also zero.

130 – indicate the amount of natural income of 30,000 rubles.

140 – no tax was withheld, so we will indicate a zero value in this line.

Date of tax withholding on “in kind” income

Since personal income tax on income in kind cannot be withheld upon receipt, the tax agent must withhold tax from any cash income. Those. the date of payment of cash income from which “non-monetary” personal income tax is withheld must be shown on line 110 “Date of tax withholding” of form 6-NDFL. At the same time, the withheld amount of personal income tax should not exceed 50% of the amount of paid cash income (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation).

Procedure for withholding personal income tax

From any monetary remuneration paid to employees, personal income tax can be withheld from income that is paid in kind. But the total amount withheld should not exceed 50% of the total amount received by the employee (clause 4 of Article 226 of the Tax Code of the Russian Federation). If it is not possible to withhold the entire amount at once, the balance can be transferred to a subsequent payment. In this case, the current tax must first be withheld from the income, and 50% from the remaining amount.

Hold example

On September 20, Continent LLC gave employee A.P. Kravtsova a gift. a gift worth 65,000 rubles. This is Kravtsova’s first gift this year. Kravtsova’s salary is 25,000 rubles. Salaries are paid at LLC Continent twice a month, on the 10th the main payment and on the 25th the advance payment. Kravtsova's advance is 10,000 rubles.

Let's calculate personal income tax on a gift, taking into account that this is the first gift for the year:

(65,000 – 4,000) x 13% = 7,930 rubles

Let's calculate the amount of personal income tax that we can withhold from the advance payment on September 25:

10,000 x 50% = 5,000 rubles

The maximum possible amount of deductions is:

(25,000 – 25,000 x 13%) x 50% = 10,875 rubles

We withhold the remaining amount of 2,930 personal income tax rubles from the salary on the 10th, which means Kravtsova will receive a salary in the amount of:

25,000 – 3,250 – 10,000 – 7,930 = 3,820 rubles

If the tax was not withheld

If the tax agent was unable to withhold tax on income in kind during the calendar year, then in the annual Calculation 6-NDFL he fills out line 080 “Amount of tax not withheld by the tax agent” (clause 5 of Article 226 of the Tax Code of the Russian Federation).

In Section 2 of Form 6-NDFL, income in kind and the tax not withheld from it should be shown as follows (Letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/):

• on line 100 – the date of actual receipt of income;
• on lines 110 and 120, the date in the format “00.00.0000”;
• on line 130 – the amount of income received in kind;
• on line 140 – “0”.

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Displaying the date of actual receipt of income in kind

In tax reporting, the date of actual receipt of income in kind must coincide with the date of transfer of the specified type of tax to an individual. In this case, it is not at all necessary that the object of remuneration be transferred into the hands of the employee. Confirmation of payment of natural income can be:

• official receipt for payment for educational programs (training);
• the fact of delivery of a valuable gift;
• confirmation of payment for the employee’s vacation.

When filling out tax reporting, this date must be displayed in line 100, which records the day associated with the day the employee directly received income.

6-NDFL: gifts up to 4000

In section 1, the value of the gift is reflected on line 020, but if during the year the employee received gifts with a total value of no more than 4,000 rubles. – such gifts may not be reflected at all in the 6-NDFL declaration. This is stated in the Letter of the Federal Tax Service dated July 21, 2017 No. BS-4-11/ [email protected]

If the cost of gifts given to an employee during the year exceeds 4,000 rubles, then the amount of gifts and the deduction must be shown in the corresponding lines of form 6-NDFL (lines 020 and 030).

Example

For the 1st quarter, Location LLC accrued income to its employees in the amount of 210,000 rubles. (70,000 rubles per month). The amount of standard deductions for the quarter was 4,200 rubles. (1400 rubles per month). The salary payment date is the 7th.

Personal income tax in each month of the quarter was: (70,000 -1,400) x 13% = 8,918 rubles.

The amount of calculated personal income tax for 3 months is equal to: (210,000 – 4,200) x 13% = 26,754 rubles.

The withholding tax (p. 070) does not include the amount for March, because March's salary was paid in April.

In addition, in February, an employee was given a gift worth 3,500 rubles, and by March 8, an employee was given 4,000 rubles. Since these amounts did not exceed the established limit, the gifts were not reflected in 6-NDFL. Sections 1 and 2 were completed as follows:

How to reflect material benefits in 6-NDFL

The procedure for reflecting material benefits in the calculation of 6-NDFL depends on its type. The material benefit from saving on interest and other types of benefit are reflected differently. This is due to the fact that personal income tax on interest savings is calculated differently than on other types of material benefits.

How is material benefit taxed?

How to reflect the material benefit from saving on interest in 6-NDFL

In the calculation of 6-NDFL, the material benefit from savings on interest is reflected in section. 1 and 2, taking into account the rules of clauses 3.1 – 4.2 The procedure for filling out the 6-NDFL calculation in the following order.

Section 1 calculation

Before filling out lines 010 – 050, it is necessary to divide the recipients of material benefits into residents and non-residents.

Material benefits received by borrowers who are tax residents of the Russian Federation are included in section. 1, which reflects income taxed at a rate of 35% (clause 2 of Article 224 of the Tax Code of the Russian Federation, clauses 3.1, 3.2 of the Procedure for filling out the 6-NDFL calculation):

• in line 010 indicate the tax rate “35”;
• in line 020 - the total amount of material benefits and other income accrued for the reporting period from the beginning of the year;
• in line 030, indicate “0”, since tax deductions are not applied to this income (clauses 3, 4 of Article 210 of the Tax Code of the Russian Federation, clause 1.8 of the Procedure for filling out the 6-NDFL calculation);
• in line 040 – the amount of calculated personal income tax;
• in line 050, enter “0”, since fixed advance payments do not apply to these incomes (Article 227.1 of the Tax Code of the Russian Federation).

Material benefits received by non-residents are included in section. 1, which reflects income taxed at a rate of 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation, clauses 3.1, 3.2 of the Procedure for filling out the 6-NDFL calculation):

• in line 010 indicate the tax rate “30”;
• in line 020 - the total amount of material benefits and other income accrued for the reporting period from the beginning of the year;
• in line 030, indicate “0”, since tax deductions are not applied to this income (clauses 3, 4 of Article 210 of the Tax Code of the Russian Federation, clause 1.8 of the Procedure for filling out the 6-NDFL calculation);
• in line 040 – the amount of calculated personal income tax;
• in line 050, enter “0”, since fixed advance payments do not apply to these incomes (Article 227.1 of the Tax Code of the Russian Federation).

Block “Total for all bets” ( lines 060 – 090 ) section. 1 needs to be filled out once. If there are several sections in the calculation. 1, then lines 060 – 090 are filled out only on the first page (clause 3.2 of the Procedure for filling out the 6-NDFL calculation).

In line 070 , include personal income tax on material benefits withheld as of the reporting date (clauses 3.1, 3.3 of the Procedure for filling out the 6-NDFL calculation).

In line 080 , we recommend indicating personal income tax on material benefits, which remained unwithheld at the reporting date.

There is a position according to which tax not withheld from material benefits is reflected only in annual calculations. However, the Procedure for filling out the 6-NDFL calculation (and, in particular, clause 3.3) does not contain such restrictions. The Federal Tax Service of Russia in its clarifications directly indicates that line 080 can be filled out, including in calculations for the first quarter, half a year or nine months. For example, this is indicated in questions 2, 5 of Letter dated 01.08.2016 N BS-4-11/ (explanations are given in relation to personal income tax on income in kind, but we believe that this approach is also applicable for reflecting tax, not withheld for material gain).

Section 2 calculations

As a general rule, income from savings on interest should be reflected in section. 2 for the quarter in which the deadline for transferring personal income tax from them comes (Letter of the Federal Tax Service of Russia dated December 15, 2016 N BS-4-11/). This must be done as follows (clause 4.2 of the Procedure for filling out the 6-NDFL calculation):

• in line 100, indicate the last day of the month for which the individual received material benefits (clause 7, clause 1, article 223 of the Tax Code of the Russian Federation);
• in line 110 - the date when personal income tax was actually withheld. For example, if you withheld personal income tax for material benefits from your salary, in line 110 indicate the date of payment of this salary;
• in line 120, indicate the next working day after the date indicated in line 110 (clause 7 of article 6.1, clause 6 of article 226 of the Tax Code of the Russian Federation);
• in line 130 - the amount of material benefit accrued on the date indicated on line 100, without subtracting personal income tax;
• in line 140 - the withheld amount of personal income tax.

But if in the reporting period when the income arose, tax was not withheld from it (for example, due to the fact that the employee was not paid income in cash), then in lines 110, 120 and 140 of section. 2 enter zeros (“00.00.0000” and “0”), because in this case there will be no date of tax withholding and transfer, as well as the amount of tax withheld 1 . This conclusion follows from clauses 1.8, 4.1, 4.2 of the Procedure for filling out the 6-NDFL calculation, Letter of the Federal Tax Service of Russia dated November 23, 2016 N BS-4-11/ If later (for example, in the next quarter) you can withhold and transfer the tax, these operations will need to be reflected in Sect. 2 again, indicating the relevant indicators in lines 110 – 140.

Important: when withholding tax on income from savings on interest in parts of several cash payments, for which the payment dates and tax remittance deadlines are different, lines 100 – 140 must be filled out separately for each tax remittance date (clauses 4.1, 4.2 of the Procedure for completing the calculation 6-NDFL).

How to reflect in 6-NDFL material benefits when purchasing goods (works, services) from an interdependent person, securities

In Sect. 1 of calculating the amount of material benefit when purchasing goods (work, services) from an interdependent person, securities are included in income taxed at a rate of 13% or 30% depending on the status of the acquirer (clauses 1, 3 of Article 224 of the Tax Code of the Russian Federation, clause 3.2 of the Procedure for filling out the 6-NDFL calculation). These amounts should be reported as follows:

• In lines 020, 030, 040, include amounts of material benefits starting from the reporting period in which the income was received;
• In line 070 personal income tax on material benefits, include after the actual tax withholding;
• in line 080, indicate personal income tax, which as of the reporting date is not withheld from material benefits.

In Sect. 2 of the calculation, the material benefit, as a general rule, is reflected in the same way as the material benefit from saving on interest, only in line 100 it should be indicated (clause 3, clause 1, article 223 of the Tax Code of the Russian Federation, clauses 4.1, 4.2 of the Procedure for filling out the calculation 6 -NDFL):

• for material benefits received from the acquisition of goods (works, services) from related parties - the date of their acquisition;
• for material benefits received from the acquisition of securities - the date of their acquisition, and if payment for the securities occurred after the transfer of ownership of them to an individual - the date of payment.

The company provided financial assistance of more than 4,000 rubles

In the second quarter, the company provided an employee with financial assistance in the amount of 15,000 rubles. Only 4,000 rubles are exempt from personal income tax.

Financial assistance of more than 4,000 rubles per tax period must be shown in the calculation. On line 020, write down the entire amount of assistance. And in line 030, reflect the deduction in the form of a non-taxable amount - 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation).

The date of receipt of income in the form of financial assistance is the day of payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). As of the same date, the company withholds personal income tax. Therefore, write down the payment day in lines 100 and 110 of section 2 of the calculation. You can transfer the tax the next day.

For example

On May 17, the company provided the employee with financial assistance - 15,000 rubles. On the same day, I withheld personal income tax - 1,430 rubles. ((RUB 15,000 - RUB 4,000) × 13%). In addition to financial assistance, during the six months the company accrued income to 14 employees - 1,600,000 rubles, calculated and withheld personal income tax - 208,000 rubles. (RUB 1,600,000 × 13%).

Section 1. In line 020, the company recorded accrued income and financial assistance - 1,615,000 rubles. (1,600,000 + 15,000). In line 030 - deduction of 4000 rubles. In line 040 - personal income tax on income and assistance 209,430 rubles. (208,000 + 1430).

Section 2. In lines 100 and 110, the company reflected the date of issue of financial assistance. Line 120 shows the next business day. In line 130, the company recorded the full financial assistance - 15,000 rubles. The company filled out the calculation as in sample 59.

Sample 59. How to fill out the calculation if the company provided financial assistance of more than 4,000 rubles:

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How tax is withheld

When income is received in cash, tax is deducted from it at the same time. This is the simplicity of taxation of cash income. With in-kind income this is impossible.

Taking this into account, personal income tax in kind is deducted from cash income. Moreover, the employer has no right to calculate the amount of this tax, if it exceeds 50% of the cost of remuneration in kind, from ordinary income.

It is worth paying special attention that the tax amount must be submitted to the treasury the next day after receiving in-kind income and be sure to display this date in 6-NDFL.

A short but useful video about personal income tax and natural income: