Decalration of 6-NDFL from 2021: new reporting for all employers

29.01.2016

Every new year brings something new, and tax legislation is no exception. In particular, in 2021, major changes to the Tax Code regarding personal income tax came into force. Amendments were made by the following Federal laws:

• dated November 29, 2014 No. 382-FZ
• from 04/06/2015 No. 85-FZ
• from 05/02/2015 No. 113-FZ
• from 06/08/2015 No. 150-FZ
• from November 23, 2015 No. 317-FZ
• from 11/28/2015 No. 327-FZ
• from December 29, 2015 No. 396-FZ

Let's briefly look at these changes.

First of all, it is necessary to say about the introduction of a new procedure for calculating personal income tax by a tax agent

All tax agents, starting from 2021, will be required to submit a quarterly calculation to the tax authority at their place of registration

amounts of personal income tax calculated and withheld by the tax agent. This obligation is to submit to the tax authorities the calculation of personal income tax amounts specified in clause 1. Art. 80 of the Tax Code of the Russian Federation, established in paragraph 2. Art. 230 of the Tax Code of the Russian Federation, which by Federal Law of May 2, 2015. No. 113-FZ is stated in a new edition.

The calculation form was approved by order of the Federal Tax Service of Russia dated October 14, 2015. No. ММВ-7-11/ [email protected] “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the agent ( Form 6-NDFL

), the procedure for filling it out and submitting it, as well as the format for presenting the calculation of the amounts of personal income tax calculated and withheld by the tax agent in electronic form.” This calculation reflects information in general for all individuals, that is, the calculation is not personalized, and is provided by tax agents to the tax authority no later than April 30, July 31 and October 31, and for the year - no later than April 1 of the next year in accordance with clause. 2 tbsp. 230 Tax Code of the Russian Federation.

At the same time, the obligation of tax agents to submit a document containing information on the income of individuals for each individual is retained annually no later than April 1 of the year following the expired tax period in form 2-NDFL, approved by the Order of the Federal Tax Service of Russia dated October 30, 2015. No. ММВ-7-11/ [email protected] “On approval of the form of information on the income of an individual, the procedure for filling it out and the format for its presentation in electronic form.”

Regarding the method of submitting information on the income of individuals in form 2-NDFL and the quarterly calculation of tax amounts in form 6-NDFL, in the general case they are submitted by tax agents in electronic form via telecommunication channels. A tax agent can submit paper reports only if the number of individuals who received income during the tax period is up to 25 people.

Reporting in form 2-NDFL.

According to paragraph 1 of Art. 230 of the Tax Code of the Russian Federation, tax agents keep records of income received from them by individuals in the tax period, tax deductions provided to individuals, calculated and withheld taxes in tax registers. In this case, tax agents submit to the tax authority at the place of their registration information on the income of individuals of the expired tax period and the amounts accrued, withheld and transferred to the budget system of the Russian Federation for this tax period of taxes annually no later than April 1 of the year following the expired tax period, according to form, formats and in the manner approved by the federal executive body authorized for control and supervision in the field of taxes and fees (clause 2 of Article 230 of the Tax Code of the Russian Federation). Also, tax agent organizations issue to individuals, upon their applications, certificates of income received by individuals and amounts of tax withheld in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees (clause 3 of Article 230 of the Tax Code of the Russian Federation) .

In addition, paragraph 5 of Art. 226 of the Tax Code of the Russian Federation provides that if it is impossible to withhold from the taxpayer the calculated amount of tax, the tax agent is obliged, no later than one month from the date of the end of the tax period in which the relevant circumstances arose, to notify in writing the taxpayer and the tax authority at the place of his registration about the impossibility of withholding the tax and the amount of tax . In this case, the form of such a message and the procedure for its submission to the tax authority are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

So, in all of the above cases, the tax agent organization must use Form 2-NDFL.

[email protected] came into force , which approved the form of information on the income of an individual, the procedure for filling it out and the format for submitting this form in electronic form. Let us draw your attention only to the innovations that have appeared in the 2-NDFL form:

1) in the “Adjustment number” field:

• when preparing the initial certificate, the value “00” is entered;
• when drawing up a corrective certificate to replace the previously submitted one, a value one greater than that given in the previous certificate (“01”, “02”, etc.) is indicated;
• when drawing up a cancellation certificate, the value “99” is entered instead of the previously submitted one;

2) in the field “TIN in the country of citizenship” the taxpayer’s TIN (or its equivalent) in the country of citizenship is reflected - for foreign persons if the tax agent has the relevant information;

3) in the “Taxpayer Status” field, enter the taxpayer status code:

• “1” – if the taxpayer is a tax resident of the Russian Federation;
• “2” – if the taxpayer is not a tax resident of the Russian Federation;
• “3” – if the taxpayer, a highly qualified specialist, is not a tax resident of the Russian Federation;
• “4” - if the taxpayer is a participant in the State program to assist the voluntary resettlement of compatriots living abroad in the Russian Federation (a crew member of a ship sailing under the State flag of the Russian Federation) and is not a tax resident of the Russian Federation;
• “5” – if the taxpayer is a foreign citizen (stateless person), recognized as a refugee or granted temporary asylum in the Russian Federation, and is not a tax resident of the Russian Federation;
• “6” – if the taxpayer, a foreign citizen, carries out employment activities in the Russian Federation on the basis of a patent.

If during the tax period the taxpayer is a tax resident of the Russian Federation, the number “1” is indicated (except for taxpayers who are employed in the Russian Federation on the basis of a patent);

4) in section 4, in addition to standard, social and property tax deductions, information about investment tax deductions provided by the tax agent is reflected;

5) in the fields “Notification confirming the right to a social tax deduction”, “Notification confirming the right to a property tax deduction”, fill in the number and date of the notification, as well as the code of the tax authority that issued the notification, if the taxpayer was provided with the corresponding deduction. If the notification is received more than once, the tax agent fills out several lines to reflect the relevant details;

6) in the field “Notification confirming the right to reduce the tax on fixed advance payments” indicate the number and date of the notification, as well as the code of the tax authority that issued the notification, if the tax agent received a notification confirming the right to reduce the calculated amount of personal income tax by the fixed amounts paid by the taxpayer advance payments.

In addition, since November 29, 2015, Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/ [email protected] “On approval of codes for types of income and deductions” has been in effect. The list of codes that was previously used is no longer valid. Thus, when submitting information on Form 2-NDFL, it is necessary to use the new approved reference books of income and deduction codes.

Personal income tax 2021 changes.

The requirements regarding the submission of form 2-NDFL have changed. On January 1, 2016, the amendments introduced by Law No. 113-FZ[4] to paragraph 2 of Art. 230 Tax Code of the Russian Federation. Now a document containing information about the income of individuals for the past tax period and the amounts of tax calculated, withheld and transferred to the budget system of the Russian Federation is submitted by tax agents in electronic form via telecommunication channels. If the number of individuals who received income in the tax period is up to 25 people, tax agents can submit the specified information and calculate the tax amounts on paper. Previously, tax agents could submit them on paper if the number of individuals who received income during the tax period was up to 10 people.

Submission on paper of information on the income of individuals - more than 25 taxpayers - is not provided for by tax legislation.

We draw attention to the increased responsibility of tax agents

From January 1, 2021:

• in accordance with clause 1.2 of the article. 126 of the Tax Code of the Russian Federation, failure by a tax agent to submit within the established period of time the calculation of personal income tax amounts calculated and withheld by the tax agent to the tax authority at the place of registration entails the collection of a fine in the amount of 1000 rubles for each full or partial month from the date established for submission
• Submission by a tax agent to the tax authority of documents containing false information entails a fine of 500 rubles for each false document. However, the tax agent is exempt from liability if he independently identifies errors and submits updated documents before the tax inspectorate discovers that the information contained in the documents is unreliable (according to the new Article 126.1 of the Tax Code of the Russian Federation)
• in the event of a tax agent’s failure to submit a quarterly calculation of personal income tax amounts within 10 days after the expiration of the established period, the tax authority may decide to suspend the tax agent’s operations on his bank accounts and transfers of his electronic funds (clause 3.2 of Article 76 of the Tax Code of the Russian Federation)

Reporting

Starting from 2021, the procedure and frequency of reporting on personal income tax by tax agents will change (Federal Law No. 113-FZ dated May 2, 2015). Now you need to report quarterly. So, based on the results of the first quarter, six months, 9 months, cumulatively from the beginning of the year, the tax agent needs to submit a report in Form 6-NDFL (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] ).
This must be done no later than the last day of the month following the corresponding period. In 2021, including weekends, no later than May 4, August 1, October 31, respectively. And at the end of the year, you will need to submit both the “new” form 6-NDFL and the “old” 2-NDFL - no later than April 1 of the next year.

Form 2-NDFL has also been updated: for 2015 it will be necessary to submit a report in the form approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/ [email protected]

Let us add that most tax agents still need to submit both quarterly and annual reports electronically (via telecommunications channels). At the same time, from 2021 there will be more people who will be able to report on paper: now this is everyone who paid income to no more than 25 individuals (previously there were no more than 10 people).

Responsibility for violations when submitting personal income tax calculations has also been introduced. So, if the tax agent did not submit any of the forms at all (2-NDFL or 6-NDFL) or did so late, the fine will be 1000 rubles for each full or partial month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). But if the tax authorities find errors in the information provided, then the company (or entrepreneur) will be fined in the amount of 500 rubles for each document containing false information (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation). True, if the tax agent himself finds errors and provides updated information before he finds out that the tax authority has found the error, there will be no fine.

Another deadline set for tax agents has also changed. Let us remind you that Form 2-NDFL must be submitted not only to report on calculated, withheld and transferred tax amounts, but also in order to report the impossibility of withholding personal income tax. This needs to be reported not only to the tax authority, but also to the taxpayer (clause 5 of Article 226 of the Tax Code of the Russian Federation). Starting from 2021, the deadline for such a message changes: now it must be done no later than March 1 of the next year (previously - within a month after the end of the year).

Moreover, the new extended period can be applied already in 2021, when reporting the impossibility of withholding tax on 2015 income. Such clarifications were given by the Federal Tax Service of Russia in letter No. BS-4-11/18217 dated October 19, 2015.

Please note that the form of the personal income tax declaration (form 3-NDFL) also changes from the reporting for 2015. The corresponding amendments were made by order of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/ [email protected] The updated form takes into account, in particular, changes related to the accounting (offset) of trade duty amounts and taxation of controlled foreign companies, as well as changes procedure for providing tax deductions.

Reporting to all regulatory authorities with a built-in audit system, without the need to install updates. Reports to the Federal Tax Service can be sent directly from 1C.

To learn more

Providing standard deductions for children

Federal Law of November 23, 2015 No. 317-FZ introduced changes to the Tax Code of the Russian Federation regarding the provision of standard tax deductions for children. According to paragraphs. 4 clause 1 of Article 218 of the Tax Code of the Russian Federation, the main changes will affect:

• parents and adoptive parents
  of a disabled child under 18 years of age or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of groups I and II, then the deduction is set at
  12,000.00 rubles.
• for guardians, trustees and adoptive parents
  of a disabled child, accordingly, the deduction is set by law at a smaller amount of
  6,000.00 rubles
  .

We also note that Law No. 317-FZ increased the limit on income subject to personal income tax at a rate of 13% to 350,000.00 rubles, upon reaching which standard deductions for children are not provided (recall that before January 1, 2021, this limit was 280,000. 00 rub.).

Methods for filing personal income tax reports

As for the methods, all methods are valid, depending on how many you have. It is recommended to submit up to ten people in paper form, more than ten in electronic form, or on flash drives, disks, and so on. This was this year. As for next year, the number of employees who can be submitted on paper will increase to 25 people. All other tax agents, that is, with a staff of more than 25 people, are required to provide reports via telecommunications channel. Moreover, all electronic media - flash drives, disks, DVDs, which were used previously, are already prohibited. That is, there are two options left - a paper form up to 25 and an electronic form if the number is more than 25 people.

Providing social deductions

From 2021, amendments introduced by the Federal Law of 04/06/2015. No. 85-FZ in paragraph 2 of clause 2 of Article 219 of the Tax Code of the Russian Federation, expands the list of social tax deductions that allow the taxpayer to receive a social tax deduction from the employer - tax agent.

To social tax deductions provided for in paragraphs. 4 (in the amount of pension contributions under the agreement (agreements) of non-state pension provision), and paragraphs. 5 (in the amount of additional insurance contributions for a funded pension) clause 1 of Article 219 of the Tax Code of the Russian Federation, deductions established by clauses have been added. 2 and 3 of this paragraph, namely for training and treatment.

According to the new edition of paragraph 2 of Article 219 of the Tax Code of the Russian Federation, the above-mentioned social tax deductions for treatment and training can be provided to the taxpayer before the end of the tax period when he submits a written application to the employer - tax agent.

In this case, a mandatory condition is established: - the taxpayer must confirm his right to receive social tax deductions. To do this, he submits the corresponding confirmation issued by the tax authority in the form of a notification approved by the Order of the Federal Tax Service of Russia dated October 27, 2015. No. ММВ-7-11/ [email protected]

The right to receive these social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of submission of a written application and documents confirming the right to receive these deductions.

The maximum amount of social tax deductions provided for in subparagraphs 2 - 5 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation (with the exception of expenses for the education of the taxpayer’s children and expenses for expensive treatment - this deduction is limited to the amount of 50,000.00 rubles), in total no more than 120,000 rubles for the tax period. Accordingly, the amount that the tax office will return to you in this case will not exceed 15,600 rubles. (RUB 120,000 x 13%).

Procedure for filling out 6-NDFL

A sample form of form 6-NDFL can be downloaded for free from this link.

The new declaration form does not have any features or differences from other documents of this type. The following facts speak in its favor:

• lack of detailed information - data on paid income and deducted taxes are indicated for the entire company as a whole;
• small size of the form - only two printed sheets.

Declaration 6-NDFL consists of the following parts:

1. Title page - the same requirements are imposed on its completion as in general cases.

2. Section 1. Generalized indicators. Here it is indicated:

• tax amount;
• the rate at which it was calculated;
• number of company employees;
• the total amount of income accrued for the tax period.

3. Section 2. Dates and amounts of income actually received and personal income tax withheld. The total amounts of income received and accrued tax are indicated here, as well as the dates when:

• income was received;
• personal income tax withheld;
• tax must be remitted.

In some cases, these sheets may not be enough, because some companies may pay personal income tax on the income of their employees at several different rates. In this case, the calculation part can be expanded with several similar sheets of paper and all the necessary information can be placed on them.

When filling out a declaration (if it is in paper form), it is prohibited:

• use double-sided printing;
• make corrections to the document using corrective tools;
• fasten sheets.

The declaration is filled out using the incremental method, that is, every quarter, indicators from the previous reporting period are added to new data. Data is indicated in rubles and rounded to whole numbers, without kopecks.

Providing property deductions

Federal Law of November 29, 2014 No. 382-FZ introduced a new article 217.1 of the Tax Code of the Russian Federation “Features of exemption from taxation of income from the sale of real estate”.

According to clause 3 of Article 217.1, the minimum maximum period of ownership of real estate is 3 years

for the following real estate objects, in respect of which at least one of the following conditions is met:

• ownership was obtained by inheritance or under a gift agreement from an individual recognized as a family member and (or) his close relative in accordance with the Family Code of the Russian Federation
• ownership obtained as a result of privatization
• the right of ownership was obtained by the rent payer as a result of the transfer of property under a lifelong maintenance agreement with dependents

In all other cases, the minimum period of ownership of real estate for exemption from personal income tax is 5 years.

The article also provides for a situation where the taxpayer’s income from the sale of a real estate property is less than the cadastral value of this property as of January 1 of the year in which state registration of the transfer of ownership of the real estate property being sold was carried out, multiplied by a reduction factor of 0.7 .

In this case, for tax purposes, the taxpayer’s income is taken to be equal to the cadastral value multiplied by a factor of 0.7. However, the constituent entities of the Russian Federation, on the basis of clause 6 of Art. 217.1 of the Tax Code of the Russian Federation will be able to legally reduce:

• the minimum maximum period of ownership of a real estate property specified in paragraph 4 of this article
• the size of the reduction factor established in clause 5 of Art. 217.1 of the Tax Code of the Russian Federation (0.7) down to zero for all or certain categories of taxpayers and (or) real estate objects

Attention!

The provisions of Article 217.1 of the Tax Code of the Russian Federation (as amended by Law No. 382-FZ dated November 29, 2014) apply to real estate acquired after January 1, 2021.

Property deductions in relation to shares in the authorized capital.

In addition, from January 1, 2021 The list of grounds for providing a property tax deduction is expanded in accordance with paragraphs. 1 clause 1 art. 220 of the Tax Code of the Russian Federation (clause 2 of article 1, part 2 of article 2 of the Federal Law of June 8, 2015 No. 146-FZ).

In addition to cases of sale of property, share(s) in it, share(s) in the authorized capital and assignment of rights under agreements related to shared construction, it is also granted in the following situations:

• upon leaving the company's membership
• when transferring funds (property) to a participant in a liquidated company
• when the nominal value of a share in the authorized capital of the company decreases

New edition of paragraphs. 2 p. 2 art. 220 of the Tax Code of the Russian Federation has been supplemented with provisions that establish the specifics of providing such a property deduction, in particular by indicating a list of expenses associated with the acquisition of a share in the authorized capital:

• expenses in the amount of cash and (or) the cost of other property made as a contribution to the authorized capital when establishing a company or when increasing its authorized capital
• expenses for the acquisition or increase of a share in the authorized capital of the company

In the absence of documented expenses for the acquisition of a share in the authorized capital of the company, a property tax deduction is provided in an amount not exceeding a total of 250,000 rubles for the tax period.

When a company participant receives income in the form of payments in cash or in kind in connection with a decrease in the authorized capital of the company, such expenses are taken into account in proportion to the decrease in the authorized capital (paragraph 8, paragraph 2, paragraph 2, article 220 of the Tax Code of the Russian Federation).

In a situation where the nominal value of a share in the authorized capital of a company is reduced after a previously increased authorized capital due to the revaluation of assets, the costs of acquiring a share in the authorized capital are taken into account in the amount of payment to the participant exceeding the amount of the increase in the nominal value of his share as a result of such revaluation (paragraph 9 Subclause 2, Clause 2, Article 220 of the Tax Code of the Russian Federation).

According to paragraph 7 of Art. 220 of the Tax Code of the Russian Federation, these property deductions are provided when the taxpayer submits a declaration to the Federal Tax Service at the end of the tax period.

The deadline for submitting reports about the impossibility of withholding tax has been changed

A tax agent does not always have the opportunity to withhold personal income tax directly when paying income to an individual. For example, this cannot be done if the income was issued in kind.

Today, the legislation obliges tax agents no later than January 31 to fill out and submit to their Federal Tax Service certificate 2-NDFL, where the code “2” is entered in the “sign” field. It is compiled for those individuals from whose income the calculated personal income tax was not fully withheld by the end of the year. Thus, tax agents fulfill their obligation to inform the Federal Tax Service about the impossibility of withholding tax from an individual and the amount of this tax (clause 5 of Article 226 of the Tax Code of the Russian Federation).

Such messages will need to be submitted to the inspectorate next year. However, there will be more time for their presentation. They can be submitted until March 1st. Moreover, the new deadline can be applied already based on the results of 2015 and messages can be submitted before March 1, 2016. With a high degree of probability, these messages will also need to be submitted to the Federal Tax Service via telecommunication channels through an EDF operator (if the number of individuals is 25 people or more). However, before the Federal Tax Service of Russia approves the corresponding procedure (this is required by paragraph 5 of Article 226 of the Tax Code of the Russian Federation in the new edition), this cannot be confirmed.

Dates of receipt of income and personal income tax calculations for some cases have been clarified

Federal Law of May 2, 2015 No. 113-FZ amended Art. 223 and 226 of the Tax Code of the Russian Federation.

This eliminates the uncertainty regarding establishing the date of receipt of income in the form of material benefits obtained from savings on interest when using borrowed funds. According to the law No. 113-FZ, paragraph 7. clause 1. Art. Article 223, the date of receipt of income from savings on interest is considered to be the last day of each month

during the period for which the borrowed (credit) funds were provided.

Until January 1, 2021, in accordance with the position of the Ministry of Finance set out in the letter dated July 15, 2014. No. 03-04-06/34520, when determining the tax base for income in the form of material benefits for using an interest-free loan, the dates of receipt of income in the form of material benefits were the dates of the actual repayment of borrowed funds.

In addition to this subparagraph, for some cases, starting from 2021, the date of actual receipt of income is defined as the day:

• acquisition of goods (work, services), acquisition of securities - upon receipt of income in the form of material benefits. An exception to this rule is if payment for purchased securities is made after the transfer of ownership of these securities to the taxpayer, the date of actual receipt of income is determined as the day the corresponding payment is made to pay for the cost of the purchased securities (clause 3)
• offset of counter homogeneous claims (clause 4)
• writing off bad debt from the organization’s balance sheet in accordance with the established procedure (clause 5)
• the last day of the month in which the advance report is approved after the employee returns from a business trip (clause 6)

Also, Federal Law No. 113-FZ amended Art. 226 Tax Code of the Russian Federation. In the new edition of paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, the tax agent’s obligation to transfer personal income tax amounts from 2021 is carried out no later than the day the income is paid to the individual

.
An exception would be payments of benefits for temporary disability (including benefits for caring for a sick child), and in the form of payment for vacations; in this case, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month
in which such payments were made.

According to the new edition of paragraph 5 of Art. 226 of the Tax Code of the Russian Federation, if a tax agent cannot withhold personal income tax, he must inform both the taxpayer and the inspectorate about this. From 2021, the period during which this must be done has been increased - no later than March 1 of the year following the expired tax period. Before this deadline, you must submit a certificate to the tax office in form 2-NDFL with attribute “2” - “Authorized representative”.

Tax accounting personal income tax

All tax agents are required to charge personal income tax , withhold it from the income of individuals and pay it to the state budget in accordance with Art. 226 Tax Code of the Russian Federation. Personal income tax is withheld when calculating wages or paying other income. The amount of deductions for personal income tax should not exceed an amount equal to half of the paid income (clause 4 of article 226 of the Tax Code of the Russian Federation). At the same time, payment of personal income tax at the expense of personal funds of tax agents is not allowed (clause 9 of article 226 of the Tax Code of the Russian Federation).

personal income tax payments by tax agents to the budget are made on the working day following the payment of income, and for sick leave and vacation pay - no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Accounting for the income of individuals at the sources of their payments (tax agents) is carried out using tax registers, which systematize information during the tax period. The forms of such registers are independently developed by tax agents; in this case, it is mandatory to have all the data identifying the taxpayer - the recipient of the income, as well as all information about the income received (amount, date, type of activity) and codes of applied tax deductions (clause 1 of Article 230 of the Tax Code of the Russian Federation ).

Taxpayers listed in paragraph 1 of Art. 227, paragraph 1, art. 227.1 and paragraph 1 of Art. 228 of the Tax Code, income tax independently. Payment of self-assessed personal income tax is made no later than July 15 (clause 4 of article 228 of the Tax Code of the Russian Federation). Individual entrepreneurs and self-employed persons pay income tax in advance by July 15 for the first half of the year, by October 15 for the 3rd quarter, and by January 15 for the 4th quarter.

To learn about which BCCs are used when paying personal income tax, read the material “New BCC codes for personal income tax for 2016–2017.”

Personal income tax accounting in a separate division

From 2021, the amount of personal income tax payable to the budget at the location of the separate division is determined based on the amount of income accrued and paid to individuals under contracts concluded with these separate divisions

(clause 7 of article 226 of the Tax Code of the Russian Federation).
Previously, this paragraph dealt only with employees of this
separate division.

Thus, according to the new rules, at the location of a separate division, the amounts of income paid not only under labor contracts, but also under civil law contracts must be taken into account.

Taking into account paragraphs 4 and 5 of paragraph 2 of Article 230 of the Code (as amended on January 1, 2021), tax agents - Russian organizations with separate divisions, submit calculations in form 6-NDFL in relation to employees of these separate divisions to the tax authority at the place of registration of such separate divisions.

In accordance with paragraph 5 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation, organizations classified as the largest taxpayers have the right to choose to submit a calculation of personal income tax amounts calculated and withheld by the tax agent, either to the tax authority at the place of registration as the largest taxpayer or to the tax authority at the place accounting of such a taxpayer for the corresponding separate division (separately for each separate division). These clarifications are set out in a letter from the Ministry of Finance of the Russian Federation dated September 2, 2015. No. 03-04-06/50652.

At the same time, tax agents - Russian organizations with separate divisions are required to transfer calculated and withheld tax amounts to the budget both at their location and at the location of each of their separate divisions (explanations are given in the Letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS -4-11/ [email protected] “On filling out and submitting calculations in form 6-NDFL by a tax agent with separate divisions”).

Until 2021, the situation was controversial when an individual entrepreneur (IP) using UTII was simultaneously registered both at the place of residence (based on clause 3 of Article 83 of the Tax Code of the Russian Federation) and with one or more tax authorities at the place of implementation “stationary” UTII activity (based on clause 2 of Article 346.28 of the Tax Code of the Russian Federation):

Law No. 113-FZ, effective January 1, 2021, eliminates this uncertainty (new edition of clause 7 of article 226 of the Tax Code of the Russian Federation).

Tax agents - individual entrepreneurs who are registered with the tax authority at the place of their activity in connection with the application of UTII and (or) the patent tax system, are required to transfer personal income tax amounts from the income of employees to the budget at the place of their registration in connection with the implementation of such activities; information in form 2-NDFL, messages about the impossibility of withholding personal income tax, calculations of personal income tax amounts in relation to their employees must also be submitted to the tax authority at the place of their registration in connection with the implementation of such activities (new edition of paragraph 5 of article 226, paragraph 2 Article 230 of the Tax Code of the Russian Federation).

Who must submit the annual 6-NDFL

All tax agents must submit an annual calculation in form 6-NDFL for 2021 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents for personal income tax are, as a rule, employers (organizations and individual entrepreneurs) who pay income under employment contracts. Also, customers who pay remuneration to performers under civil contracts can be considered tax agents. However, it is worth recognizing that the issue of the existence of payments and accruals in 2021 is quite individual and, in practice, there may be various controversial situations. Let's look at three common examples and explain when and who needs to submit 6-NDFL for 2021.

Situation 1. There were no accruals and payments in 2021

If from January 1 to December 31, 2021 inclusive, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, then there is no need to submit the annual 6-NDFL calculation for 2021. In this case, there was no fact upon the occurrence of which the company or individual entrepreneur became tax agents (clause 1 of Article 226 of the Tax Code of the Russian Federation). In this case, you can send a zero 6-NDFL to the Federal Tax Service. The tax office is obliged to accept it. “Zero 6-NDFL: is it necessary to submit it and why.”

It is worth noting that some accountants consider it advisable, instead of “zeros,” to send letters to the tax inspectorate explaining why 6-NDFL was not submitted. With this option, it is better to send such a letter no later than April 3, 2021. See “Letter about zero 6-NDFL: sample.”

Situation 2. Salaries were accrued but not paid

In the context of the economic crisis, there are common cases where there were no real payments to individuals in 2021, but the accountant continued to accrue salaries or remunerations. This, in principle, is possible when a business, for example, does not have money to pay earnings. Should I submit reports then? Let me explain.

If during the period from January to December 2021 inclusive there was at least one accrual, then you need to submit the annual 6-NDFL calculation for 2021. This is explained by the fact that personal income tax must be calculated on accrued income, even if the income has not yet actually been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). Therefore, the accrued amount of income and accrued personal income tax must be recorded in the annual calculation of 6-personal income tax for 2016. Actually, for these purposes, reporting in Form 6-NDFL was introduced, so that tax authorities could track accrued but not paid amounts of personal income tax.

Situation 3. The money was paid once

Some tax preparers may have paid out earnings only once or twice in 2021. For example, the CEO - the only founder could receive a lump sum payment in the form of dividends. Is it then necessary to fill out and send the annual 6-NDFL to the Federal Tax Service if there are no employees in the organization? Let's assume that the income was paid in February (that is, in the first quarter of 2021). In such a situation, the annual calculation of 6-NDFL for 2021 should be handed over to the tax authorities, since in the tax period from January to December there were accruals and payments. Use a similar approach if the income was paid, for example, only in the fourth quarter of 2021. Then you also need to submit an annual calculation.

If payments took place, for example, only in the first quarter of 2016, then in the calculation of 6-NDFL for the 4th quarter of 2021, you only need to fill out section 1. Section 2 is not required. This follows from the Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4958, which discussed the issue of a one-time payment of dividends. See “Filling out section 1 in 6-NDFL”.

Income from operations on an individual investment account and investment tax deduction

Law of November 28, 2015 No. 327-FZ introduced Article 214.9 into the Tax Code of the Russian Federation, which talks about the specifics of determining the tax base, accounting for losses, calculating and paying tax on transactions accounted for on an individual investment account (IIA).

Let us remind you that in accordance with Art. 10.2-1 of the Federal Law of April 22, 1996 No. 39-FZ “On the Securities Market”, an individual investment account is opened and maintained by a broker or manager on the basis of a separate agreement for brokerage services or a securities trust management agreement, which provide for the opening and maintenance of an individual investment account.

Clause 1 of Art. 214.9 of the Tax Code of the Russian Federation provides that the tax base for transactions with securities accounted for in an individual investment account is recognized as income determined from the totality of the corresponding transactions on an accrual basis for the period from the beginning of the agreement for maintaining IIS, and the financial result is determined by summing up the financial results determined for relevant transactions at the end of each tax period of the agreement on maintaining IIS, and the financial result as of the date of termination of the said agreement.

This financial result is determined separately from the financial result for other transactions and is not reduced by the amount of the negative result for transactions not accounted for in this account (clause 2 of Article 214.9 of the Tax Code of the Russian Federation).

According to paragraphs 3 and 4 of Art. 214.9 of the Tax Code of the Russian Federation, the calculation of the amount of tax in relation to income from transactions accounted for in an individual investment account is carried out by a tax agent in two cases:

• on the date of payment of income to the taxpayer (including in kind) not to the individual investment account of the taxpayer
• on the date of termination of the agreement on maintaining an individual investment account

We also note that in accordance with paragraphs. 2 and 3 paragraph 1 of Article 219.1 of the Tax Code of the Russian Federation, the taxpayer has the right to receive investment tax deductions, respectively, in the amount of funds contributed by the taxpayer in the tax period to an individual investment account, or in the amount of income received from transactions accounted for on an individual investment account. The specifics of providing these deductions are defined in paragraphs 3, 4 of Art. 219.1 Tax Code of the Russian Federation.

New type of reporting - calculation of personal income tax amounts

Quarterly personal income tax reporting has been introduced for tax agents since 2016. It will be a separate document - calculation of personal income tax amounts (similar to calculations in the Pension Fund and Social Insurance Fund). The calculation will summarize information in general for all individuals who received income from a tax agent (separate division) during the reporting period. That is, the calculation will not be personalized. The calculation will need to include, in particular, data on the amounts of accrued and paid income, tax deductions, calculated and withheld tax amounts. The calculation form will be approved by the Federal Tax Service of Russia.

From the explanatory note to the bill:

“The current lack of information from the tax authorities about the amounts of personal income tax calculated and withheld by the tax agent does not contribute to its complete collection. Submission by tax agents of calculations of personal income tax amounts calculated and withheld by the tax agent will allow the tax authorities to promptly conduct desk tax audits of the correctness of calculation and withholding of personal income tax by tax agents.”

Exemption from personal income tax

In accordance with Federal laws of 06/08/2015. No. 150-FZ, dated November 23, 2015. No. 320-FZ and dated December 29, 2015. No. 396-FZ, Article 217 of the Tax Code of the Russian Federation “Income not subject to taxation (exempt from taxation)” was supplemented with the following paragraphs 60-65:

60) income (except for cash) in the form of the value of the received property (property rights), received during the liquidation of a foreign organization - by a shareholder entitled to receive such income, while simultaneously complying with the conditions specified in this article

61) income in the form of reimbursement to the taxpayer on the basis of a court decision of legal expenses incurred during the consideration of the case in court

62) income in the form of the amount of debt to creditors, from the fulfillment of requirements for the payment of which the taxpayer is exempted as part of the bankruptcy procedures of a citizen, in the manner established by the legislation on insolvency (bankruptcy)

63) income from the sale of property subject to sale in the event that the taxpayer is declared bankrupt and a procedure for the sale of his property is introduced in accordance with the legislation on insolvency (bankruptcy)

64) income in the form of compensation payments paid to depositors in connection with the acquisition of rights (claims) from them on deposits in banks and separate structural divisions of banks registered and (or) operating in the territory of the Republic of Crimea and the federal city of Sevastopol"

65) income in the form of the amount of debt on a housing mortgage loan (loan) and material benefits in cases provided for by the provisions of this article

It should be noted that the provisions of paragraphs 64 and 65 of Article 217 (as amended by Federal Law No. 396-FZ dated December 29, 2015) apply to legal relations that arose from January 1, 2014.

Personal income tax in 2021: WHAT WILL CHANGE

Despite previous statements from the authorities, there are currently no plans to increase rates. Experts analyzed what changes to personal income tax in 2021 bring new opportunities.

FUTURE INNOVATIONS

In 2021, important changes to personal income tax will come into force, which will affect the forms and procedures of reporting, deductions, payment deadlines, etc.

Entrepreneurs should take into account the following innovations that relate to reporting deadlines:

1. Reporting 6 personal income taxes from 2021 will move to a quarterly basis. 2. Tax calculations will need to be provided before the end of the month that occurs after the reporting period. 3. Tax on vacation pay and benefits must be transferred before the end of the month in which the payment was made. 4. The deadline for submitting a certificate (sign 2) about the impossibility of withholding personal income tax has been extended - until March 1. 5. Tax on material benefits will have to be paid on a monthly basis (in the current year - the moment of interest payment).

In addition, the following changes come into effect:

• The limit on the number of employees when submitting reports in paper form has been increased - 25, versus 10 this year. For all other organizations, the electronic form will remain mandatory. As a result, more entrepreneurs will have the opportunity to choose a convenient reporting option;
• The period of ownership of real estate for exemption from personal income tax is increased to 5 years (previously it was 3 years). At the same time, this norm will apply to properties that were purchased from 2021. For the rest of the real estate, the old norm will apply.

6. In 2021, a new form of personal income tax certificate 2 will be used, which has a number of changes.

Another group of innovations will affect the tax deductions next year that employees and founders will be able to receive:

1. The income limit of employees who are entitled to a deduction for children has been increased. Starting next year, the amount will be 350 tr.

2. Up to 12 tr. increased deduction for parents of disabled children. This amount for guardians is 6 thousand rubles.

3. Workers will have the right to apply for deductions for treatment or study.

4. The founder who leaves the LLC will have the right to deduct the amount of personal income tax.

These changes to personal income tax from 2021 will help more citizens take advantage of tax deductions and increase their well-being.

A number of clarifications were also made to the current regulations, which will add certainty to tax payers:

1. The place for submitting reports for an employee of a separate unit has been determined - his location. 2. The dates of receipt of income have been clarified, which will be reflected in personal income tax reporting: savings on interest (borrowed resources) - the last day of the month (before repayment of the loan); extra daily allowance - the last day of the month of the advance report; written off debt or offset - date of write-off/offset act.

RATES IN 2021

The base personal income tax rate in Russia is one of the lowest - 13%. During the crisis, when the government is experiencing difficulties in filling the budget, experts allowed an increase in the tax burden. According to analysts, a 1% increase in the rate will bring about 200 billion rubles to the budget. This measure became especially relevant after the decline in oil prices, which will lead to a significant drop in revenues from the export of “black gold”.

During 2015, the authorities increased the tax rate on dividends to 13%. In addition, for refugees the rate was reduced from 30% to 13.

Despite the concerns of workers and entrepreneurs, in 2021 the authorities left the current personal income tax rates unchanged.

In March last year, a bill was introduced into the State Duma of the Russian Federation, which proposed increasing the tax to 16%, but legislators have not yet made a final decision on this issue.

As before, rates will depend on the type of income. For residents the following rates will apply:

• 13% - income from business or labor activity, dividends received, sale of property;
• 35% - interest on deposits, winnings.

Non-residents will pay tax at the following rates:

• 13% - income from labor activities (EAEU residents, refugees, visa-free migrants);
• 30% - labor activity of other categories, entrepreneurship, sale of property.