False information in 6-NDFL: fine

Amount of fine

Let's start right away with the most important thing - the amount of the fine that will be presented to the tax agent who has provided false information in 6-NDFL. This is 500 rubles for each calculation containing inaccurate information.

Tax agents are understood as legal entities, businessmen, notaries and lawyers who have established law offices and pay income (including in kind) to individuals.

The law imposes on tax agents the obligation to calculate, withhold and transfer personal income tax to the budget. In addition, tax agents are required to submit special reports.

The only way for an organization to avoid trouble is to independently detect the error and submit an updated calculation before tax inspectors notice the inaccuracies. If you are in time with the clarification, there will be no fine (Article 126.1 of the Tax Code of the Russian Federation). Now we’ll talk in detail about fines for false information in the calculation of 6-personal income tax.

What can you be fined for?

Fines in Form 6 personal income tax are imposed in the following situations:

Failure to provide or untimely provision of calculations to the inspectorate. Even if an organization is late with submission, the tax authorities consider that the report has not been submitted and impose a fine. However, this does not mean that since the deadline has been missed, you can not rush to submit the report or not submit it at all, since a fine cannot be avoided. The fine for violating the deadline is 1000 rubles for each month of delay (including incomplete). The report begins after the deadline for submitting the calculation. Thus, the later the tax agent provides information to the inspectorate, the greater the penalty will be. If the delay is 10 days or more, tax authorities will block access to the violator’s current account.
Submitting false information provided by the tax agent to the inspectorate. Sanctions are imposed if the inspector notices an error in the calculation. Since the regulations do not spell out what is meant by “inaccurate information,” tax officials provide explanations. The agent will be fined for inaccuracies in information (arithmetic errors) that led to incorrect calculation and payment of personal income tax or violation of the rights of individuals. Tax inspectors will see that the data differs during on-site and desk audits. The fine is 500 rubles. Sanctions are issued for each inaccurate report, regardless of how many errors there were. If the accountant is the first to notice errors in the calculation according to Form 6 of personal income tax, an updated report is submitted, then there will be no fine.
The report was submitted to the inspectorate in the wrong way. There are two options for presenting the report: on paper or electronically, through specialized programs. However, only small organizations (25 employees, no more) can submit a report on paper. Others are required to submit reports in electronic format. The fine for this violation is 200 rubles.

Important! The legal entity and official are held liable. In addition to the fine imposed on the organization, the manager is also punished. In this case, it is not the tax code that is applied, but the administrative code. The amount of the penalty will be 300 - 500 rubles.

Reasons for submitting an updated calculation in Form 6 of personal income tax

The penalty is below

In principle, any error that has crept into the calculation can become the basis for claims. For example, an accountant may overestimate or underestimate the income of individuals, confuse dates, etc. However, in a number of cases, tax authorities reduce the amount of the fine due to the presence of mitigating circumstances (clause 1 of Article 112 of the Tax Code of the Russian Federation).

We list the cases when the fine for false information in 6-NDFL will be reduced. These are situations when the tax agent (organization or individual entrepreneur):

having made a mistake, he did not underestimate the tax;
did not create adverse budgetary consequences;
did not violate the rights of individuals.

Such clarifications are contained in the letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515.

In addition to the fine for false information in 6 personal income taxes for an organization, tax inspectors can additionally impose a fine on its officials. Its size will be from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation). Let us note that individual entrepreneurs, as well as lawyers and notaries, are not held administratively liable (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

Calculation of 6-NDFL according to the new form

In 2021, a new form 6-NDFL is used. It was approved by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]
The calculation according to Form 6-NDFL consists of:

from the title page;
section 1 “Data on the obligations of the tax agent”;
Section 2 “Calculation of calculated, withheld and transferred personal income tax amounts”;
Appendix No. 1 “Certificate of income and tax amounts of an individual.”

That is, now the 6-NDFL form includes an analogue of the 2-NDFL certificate.

A certificate for this form of organization must be submitted as part of the annual calculation of 6-NDFL. At the same time, a separate section 4 “The amount of income from which tax was not withheld by the tax agent and the amount of tax not withheld” was introduced into it.

But you do not need to report on the new form for 2021.

Until March 31, 2021, the employer must submit a 6-NDFL calculation using the old form approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450. Please also submit the 2-NDFL certificate according to the old rules.

According to the new form, the calculation of 6-NDFL must be submitted starting with reporting for the first quarter of 2021 (clause 4 of the order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11 / [email protected] ).

If an organization violates the deadline for submitting the 6-NDFL calculation, it will be fined under paragraph 1.2 of Article 126 of the Tax Code. The fine is 1 thousand rubles for each full or partial month from the date established for its submission.

If you do not submit the 2-NDFL certificate on time, the inspectorate will fine you in the amount of 200 rubles for each unsubmitted certificate (clause 1 of Article 126 of the Tax Code).

But in 2021, the calculation of 6-NDFL and the certificate in form 2-NDFL constitute a single calculation.

Therefore, in our opinion, there should also be one measure of responsibility.

In this case, tax authorities should not impose a fine twice, but have the right to prosecute only under paragraph 1.2 of Article 126 of the Tax Code.

Previously on the topic:

New form 6-NDFL from 2021: overview of changes

Calendar for submitting reports to the Federal Tax Service and funds for 2021

6-NDFL Errors when filling out

If an organization sends false 6-NDFL information to the tax office, it faces a fine of 500 rubles. Penalties will be applied if the following conditions are simultaneously met:

An error identified in the information led to arrears;
The rights of workers were violated, for example the right to deduction.

First, let's look at the most common mistakes:

Salaries for June were reflected in the report for the 1st half of the year

The income of the second section of information 6-NDFL includes the amounts of the period in which the deadline for tax payment falls (

Sanctions for failure to submit a report

The fine for 6-NDFL, not submitted or submitted late, is determined according to the rules of clause 1.2 of Art. 126 of the Tax Code of the Russian Federation. Its text prescribes a fine of 1,000 rubles. for each full or partial month, counted from the last day of the due date.

However, if the delay exceeds 10 working days, the violator may also be deprived of the opportunity to use a current account (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

For unreliability of the data included in the calculation, the report submitter will be fined 500 rubles. in relation to one report with such data (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

Violation of the method of submitting a report will result in a fine of 200 rubles. for each such report (Article 119.1 of the Tax Code of the Russian Federation).

In addition, it is possible to apply administrative sanctions to officials of the employer-organization. Their value will be from 300 to 500 rubles. for one person (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

ConsultantPlus experts explained what are the sanctions for erroneously indicating information or inaccurate data in 6-NDFL. Get trial access to the K+ system and go to the Ready-made solution.

Federal Tax Service: a fine is possible for any errors in 6-NDFL and 2-NDFL

In Letter dated 08/09/2016 N GD-4-11/14515, the Federal Tax Service gave instructions to lower-level inspectorates on what they should do when holding tax agents accountable for personal income tax. Fines for violating reporting deadlines If a tax agent does not submit the 6-NDFL calculation on time, he will be fined 1 thousand rubles for each full or partial month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). The Tax Service explained that the moment of detection of a tax offense in the event of failure to submit 6-NDFL calculations within the prescribed period will be:

• or the date of its actual presentation (in person or through a representative); • or the date of its sending by post; • or the date of dispatch recorded when submitting electronically via TKS. Consequently, the Federal Tax Service emphasized, if a violation is discovered, the tax authorities must draw up a report within 10 days from the date of detection of the violation, regardless of the timing of completion of the desk tax audit on the submitted calculation (Article 101.4 of the Tax Code of the Russian Federation). In addition, if the 6-NDFL calculation is not submitted within 10 working days from the deadline for its submission, the Federal Tax Service will be able to block the bank accounts of the organization (clause 6 of article 6.1, clause 3.2 of article 76 of the Tax Code of the Russian Federation). Fines for false information in 6-NDFL and 2-NDFL If inspectors discover that the 6-NDFL calculation or 2-NDFL certificates contain false information, then a fine of 500 rubles will be imposed on the tax agent for each document with errors (Art. 126.1 of the Tax Code of the Russian Federation). The Department notes that the Tax Code of the Russian Federation does not contain a definition of the concept of “unreliable information”, therefore any filled out details in these forms that do not correspond to reality may be considered unreliable. In fact, we are talking about the fact that any errors, including arithmetic and grammatical ones in the personal data of taxpayers, income and deduction codes, amounts and other indicators, made by a tax agent when filling out a declaration, can lead to fines. At the same time, the Federal Tax Service emphasized that if the provision of false information did not lead to:

• non-calculation or incomplete calculation of personal income tax; • to adverse consequences for the budget; • violation of the rights of individuals (for example, rights to tax deductions),

then the tax authorities, when considering the case of collecting a sanction, should take this into account as a mitigating circumstance. Let us remind you that their list is open (clause 1 of Article 112 of the Tax Code of the Russian Federation). Also, the tax agent can avoid liability if he corrects errors in the submitted personal income tax reports by submitting a “clarification” before the inspector finds the error when checking 6-NDFL or 2-NDFL (Clause 2 of Article 126.1 of the Tax Code of the Russian Federation). The Federal Tax Service emphasized that, unlike form 6-NDFL, a certificate in form 2-NDFL is not a tax return (calculation), and a desk tax audit of these certificates of the Tax Code of the Russian Federation is not provided. Thus, there is no deadline set for the tax authority to identify false information reflected by the tax agent in the information on Form 2-NDFL.

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What to do if an error is found?

If you independently find out that the report was submitted with incorrect information, you need to immediately submit an update: then there will be no fine (Clause 2 of Article 126.1 of the Tax Code of the Russian Federation).

If you paid the tax on time, but, for example, due to errors in Section 2 of the 6-NDFL report, the Federal Tax Service program has already accrued penalties, along with the updated calculation, submit a cover letter to the Federal Tax Service, where you indicate:

that they independently discovered and corrected the error;
error description;
request for recalculation of penalties.

Since Section 1 of personal income tax is compiled on an accrual basis, an error made in the previous quarter of the year may be contained not in one, but in several subsequent quarters of this year. If this happens, you will have to submit adjustments for all incorrect reporting periods.

And another common situation: the tax was paid on time, but in the 6-personal income tax separately the company installed a checkpoint at the head office. Then she corrected the error, but later than the deadline for submitting the report. The fine can also be canceled in this case: to do this, file a complaint with the Federal Tax Service (Letter of the Federal Tax Service dated August 12, 2016 No. GD-4-11/14772).

In your complaint, please indicate that you submitted the initial payment for the unit on time. And also explain that you corrected the error by submitting a clarification with the old checkpoint and zero indicators, and then sent the original report with the correct checkpoint.

Such a complaint is submitted through the inspection that made the decision, whose employees themselves will forward it to the Federal Tax Service within 3 working days (clause 1 of Article 139 of the Tax Code of the Russian Federation).

6-NDFL Errors in the first section

The first section must contain information on all amounts of accrued income, as well as accrued and withheld tax. The indicator is indicated on an accrual basis from the beginning of the year. At the same time, the most common mistakes when filling out this section are the following:

The first section is not filled out with an accrual total;
Line 020 includes income that is not subject to personal income tax;
Line 070 includes the tax that will be withheld in the next reporting period. This error can occur if you indicate personal income tax on wages accrued in one period, the payment of which will only be in the next period;
Line 080 indicates the tax for which the obligation to withhold and transfer has not yet occurred;
Line 080 indicates the difference between the accrued and withheld tax.

How do tax authorities find late personal income tax?

If a company delays payment of personal income tax, the tax office assesses a fine instantly (Article 123 of the Tax Code). Officials consider even one day of missing a payment to be grounds for a fine.

To calculate fines, inspectors use data from form 6-NDFL and budget settlement cards. In line 120 of form 6-NDFL you show the date no later than which the personal income tax must be transferred. In line 140 - the amount that should go to the budget. From it, tax authorities deduct the returned personal income tax from line 090.

If the company transferred the personal income tax later than the date in line 120, the tax office sees the delay in the budget settlement card. It is maintained by the department for accounting of accruals and payments at the tax office. The inspector of the desk audit department enters information about taxes paid based on the company's invoices.