How to fill out form 6-NDFL for the first quarter of 2021: salary for December, for March and other complex questions

How to fill out the 6-NDFL calculation for the 4th quarter of 2021? Has the new form of calculation of 6-NDFL been approved? How to show the December salary paid in January 2021 in the calculation? How can legal entities reflect the annual bonus for 2021, which was transferred to employees in December? Is it necessary to include September salary data in the calculation? You will find answers to these and other questions in this article, and you can also use a specific example to see a sample of filling out the 6-NDFL calculation for 2021. This material has been prepared taking into account all the new rules for filling out reports, based on the latest clarifications from the Federal Tax Service.

Calculation deadline for 2021

Calculation in form 6-NDFL is submitted to the Federal Tax Service based on the results of each quarter. The deadline for submission is no later than the last day of the month following the quarter. So, for example, 6-personal income tax for 9 months of 2021 was required to be submitted no later than October 31, 2021. However, the deadline for submitting annual personal income tax reports is different. The annual calculation of 6-NDFL based on the results of 2021, as a general rule, must be submitted no later than April 1 of the year following the reporting year. This is stated in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Tax legislation provides that if the deadline for submitting a 6-NDFL calculation falls on a weekend or non-working holiday, then the reports can be submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). April 1 and 2, 2021 are Saturday and Sunday. Therefore, the annual calculation of 6-NDFL must be submitted to the tax office no later than April 3, 2021 (this is a working Monday). See “Deadline for submitting 6-NDFL for 2021.”

It is worth noting that the annual calculation of 6-NDFL for 2021 is often referred to as “calculation of 6-NDFL for the 4th quarter of 2021.” However, calling it that is not entirely correct. The fact is that no later than April 3, 2021, the inspectorate is required to submit annual reports for the entire 2021, and not just for the 4th quarter of 2021. This is precisely what is emphasized in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation. Moreover, the indicators in section 1 of the 6-NDFL calculation are filled in on an accrual basis from the beginning of 2021, and not just for the fourth quarter. Therefore, we can say with confidence that it is the annual personal income tax reporting that is submitted, and not the quarterly one.

Advice

We recommend not to delay submitting your annual payment for 2021 until April. In April, the deadline for submitting 6-personal income tax for the first quarter of 2021 will be approaching. It must be submitted no later than May 3. See “Deadlines for submitting 6-NDFL calculations in 2021: table.”

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”.

Non-standard points when filling out 6-NDFL

Any accounting document has its own subtleties when filling out, including form 6-NDFL. Unforeseen moments happen in any company. They must also be reflected in all documents. There are a number of non-standard situations:

• Maternity leave. Maternity and pregnancy benefits are not taxed, so this is not income reflected in form 6-NDFL .
• Additional payment for maternity leave is not a benefit and, accordingly, is taxed.
• Advance payments under the contract. Entrepreneurs often practice this type of hiring of workers. Hiring workers under a contract is regarded as a payment from the income of the entrepreneur. If the services were provided three times, then all this must be taken into account in form 6-NDFL .

The last 4th quarter of 2021 includes all annual reporting of the enterprise. Filling out and sending to the NO will take place only next year. The reporting deadline is April 3, 2021, so companies have time to submit and review everything carefully.

See also the video from Elena Gryanina about filling out 6-NDFL in 1C programs using real examples:

New form 6-NDFL for 2021: approved or not?

The new form for calculating 6-NDFL for filling out and submitting to the Federal Tax Service for 2016 was not approved. Therefore, prepare the annual report 6-NDFL in the form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. Changes to this form have never been made before. You used it throughout 2021. Download the current 6-NDFL calculation form in Excel format and the procedure for filling it out from this link.

The annual 6-NDFL calculation form includes:

• title page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Next, we will explain the specifics of filling out each section of 6-NDFL for 2021 and answer the most controversial questions about the reporting of rolling salaries for September and December 2016.

Filling out section 1 of form 6-NDFL for the 4th quarter of 2020: what to pay attention to

Form 6-NDFL was approved by Federal Tax Service order No. ММВ-7-11/ [email protected] [email protected]
dated January 17, 2018 is used. Attention ! Starting with the report for the 1st quarter of 2021, you need to use the new form 6-NDFL. She has changed significantly. You will find a line-by-line algorithm for filling it out and a completed sample in ConsultantPlus. Trial access to the legal system is free.

When filling out section 1 of the 6-NDFL calculation for the 4th quarter of 2021, you should keep in mind that:

1. As many copies of section 1 are compiled as the number of tax rates for payment were used during the reporting business period (each of them is indicated in field 010 in the generated copies of the section).

In this case, in each copy of Section 1, fields from 060 to 090 must be filled in, which reflect the total indicators for all bets. This data needs to be reflected only on the first page.

2. Data in fields 020–090 are given on an accrual basis (that is, when filling out the calculation for the 4th quarter, the information reflected in the reporting for previous reporting business periods from the beginning of the year is taken into account). However, the cumulative total is calculated for each payment rate separately and is thus displayed on separate copies of Section 1.

Important! Hint from ConsultantPlus Line 030 reflects standard, property, social, professional, and investment tax deductions provided to individuals during the reporting period. Also in this line indicate other amounts that reduce the tax base, and non-taxable amounts under Art. 217 of the Tax Code of the Russian Federation, if income is exempt from tax within certain limits. For example, 4,000 rubles. from gifts to employees. If the personal income tax deduction is greater than the salary, in 6-NDFL it is indicated in the amount... You can see an example of how deductions are reflected if they are greater than the salary in K+, having received a free trial access.

3. Field 060 indicates the number of individuals receiving income, equal to the actual number of such recipients, and not employment contracts (and other legal agreements) with them. The same person who gets a job with a tax agent several times during the reporting business period will appear in the calculation as one recipient.

Even if a person was paid income at different rates during the reporting period, he will also appear in the calculation as one recipient of income.

Filling out the title page

When filling out the annual 6-NDFL for 2021, at the top of the title page, mark the INN, KPP and the abbreviated name of the organization (if there is no abbreviated name, the full name). If you need to submit a settlement in relation to individuals who received payments from a separate division, then fill in the “separate” checkpoint. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.

In the line “Adjustment number” of the annual calculation, if the calculation is submitted for the first time for 2016. If they submit a corrected calculation, then they reflect the corresponding adjustment number (“001”, “002”, etc.).

In the line “Submission period (code)”, enter 34 - this means that you are submitting 6-NDFL for 2021. In the “Tax period (year)” column, mark the year for which the semi-annual calculation is submitted, namely 2021.

Indicate the code of the division of the Federal Tax Service to which the annual reports are sent and the code on the line “At location (accounting).” This code will show why you are submitting 6-NDFL here. Most tax agents reflect the following codes:

• 212 – when submitting a settlement at the place of registration of the organization;
• 213 – when submitting the calculation at the place of registration of the organization as the largest taxpayer;
• 220 – when submitting a settlement at the location of a separate division of a Russian organization;
• 120 – at the place of residence of the individual entrepreneur;
• 320 – at the place of business of the entrepreneur on UTII or the patent taxation system.

If filled out correctly, a sample of filling out the title page of the annual 6-NDFL calculation may look like this:

Sample of filling out 6-NDFL for the first half of 2021

Our website specialists discuss the nuances of filling out Form 6-NDFL based on the results of the 2nd quarter of 2021, review a ready-made sample and comment on the rules for entering information into the form, taking into account the recommendations of the Federal Tax Service of our state
08/03/2016
Form 6-NDFL must be submitted to the tax service if the company workers are working. The same applies to the 2nd quarter of the current year, and the deadline for submitting such a report will be 08/01/16. 6-NDFL must contain information on all workers, that is, it indicates the following data - Tax Code, Article No. 80, paragraph 1:

• workers' income
• tax deductions;
• calculated tax indicators;
• amount of tax withheld.

Where do employers submit 6-NDFL (based on the results of the first half of 2021)?

Reporting form 6-NDFL for the first six months of the current year must be submitted by the employer to the local branch of the INFS - NK, article No. 230, paragraph 2:

• Individual entrepreneur – at the registration address;
• legal entity - at the company registration address.

For entrepreneurs who use UTII, the reporting form in question is submitted to the INFS department where they were registered specifically under the UTII tax regime - NK, article No. 230, paragraph 2, paragraph 6. That is, in the case when activities under UTII are carried out in several localities and the company is registered there, you need to submit the same number of reporting forms 6-NDFL to the tax office at the place of registration with the obligatory indication of the checkpoint, OKTMO.

In the case where the company also has separate divisions, reporting on 6-NDFL is submitted to the tax office of the region where the workers work and, accordingly, make a profit. But on the income of workers who work at the head office of the company, reports should be submitted to its registration address - Tax Code, Article No. 230, paragraph 2, paragraph 4.

How to correctly fill out the 6-NDFL form (based on the results of the first half of 2021)?

According to Order No. ММВ-7-11/ [email protected] of the Federal Tax Service (dated October 14, 2015), which determines the procedure for filling out Form 6-NDFL, these reports are also completed for the first half of 2021 (that is, for the 2nd quarter ). To correctly fill out this form you need to know its components:

• title page (reflecting general information about the company and individual entrepreneur);
• section No. 1 (data on the total amounts of workers’ profits and personal income tax for the reporting period);
• section No. 2 (decoding of indicators from section No. 1 in accordance with the dates of actual receipt of profit by workers).

The Procedure (clause 1.1) recommends taking the digital indicators necessary for filling out from the personal income tax tax registers, which are maintained without fail for each individual worker - Tax Code, Article No. 230, paragraph 1. For this individual accounting, a specially developed personal income tax registration form no, so employers must develop it themselves.

Nuances of filling out the title page of the 6-NDFL form (based on the results of the first half of this year)

1. At the top of the title page of the form, individual data of the company is written:

• TIN – when filling out a settlement report for a legal entity, dashes should be entered in the last two cells of the field;
• for individual entrepreneurs - the cells are filled with all numbers;
• KPP - in this field, separate details are indicated for the head office of the company and for a separate division; individual entrepreneurs do not enter such data due to their absence.

2. Line “Adjustment number” - when filling out the form for the first time, a code of three zeros is entered - “000”, for subsequent updated reports with adjustments - “001”, “002”.

3. Line “Submission period (code)” - a coded digital indicator of the reporting period for which this form is filled out is entered; it can be found in the Procedure - Appendix No. 1 (for our case it will be “31”).

4. Line “Tax period (year)” - the reporting period is written down, that is, the year (in our case it is “2016”).

5. Line “Submitted to the tax authority (code)” - enter the code of the INFS branch to which this reporting document is submitted.

6. Line “At location (accounting) (code)” - you should enter the code from the Procedure - Appendix No. 2:

• for head office;
• for a separate unit - “220”;
• for individual entrepreneurs (at place of registration) – “120”.

7. Line “Tax agent” - enter the name of the company (short or full) or the full name of the entrepreneur without any abbreviations.

8. At the bottom of the title page the following is indicated:

• OKTMO code;
• contact phone number;
• number of pages (after completing the forms);
• who submits the report (a specific company represented by a senior executive, the individual entrepreneur himself, an authorized representative).

It is mandatory to include a signature and date of completion. Please note: there is no stamp on the title page of 6-NDFL at all, since there is no space provided for it.

Nuances of filling out section No. 1 of the 6-NDFL form (based on the results of the first half of 2021)

This section contains information about generalized income indicators that are subject to personal income tax for all workers and the tax data themselves for a certain period. These indicators must be entered from the very beginning of the year, taking into account the cumulative total.

This section No. 1 can be divided into several more. It depends on who works for this company, and what income taxes were charged to them depending on the interest rate:

• for non-resident foreigners – the percentage tax withholding rate is 30% - Tax Code, Article No. 224, paragraph 3;
• for residents - the personal income tax rate is 13% - Tax Code, Article No. 224, paragraph 1.

Now let's look at line-by-line filling in a similar case:

• 010 – interest rate;
• 020 – income of workers, which is subject to the above rate (without reducing profits on personal income tax);
• 025 – the amount of dividends paid, taxed at a rate of 13% (otherwise dashes “-” are added);
• 030 – the total amount of deductions with a cumulative total for all workers (all possible deductions are taken into account - standard, property, and social), non-taxable income is registered here - Tax Code, Article No. 217, paragraph 28;
• 040 – digital indicator of the total amount of personal income tax, which is calculated from the profits of workers;
• 050 – data on employed foreigners with patents (such a worker can apply in an application form to reduce personal income tax by the amount of the advance that was paid for obtaining a patent - Tax Code, Article No. 227.1, paragraph 6), in addition, a digital indicator of advance payments already credited is reflected ;
• 060 – the total number of those workers who have already received income during the reporting period;
• 070 – digital indicator of the amount of personal income tax already withheld;
• 080 – digital indicator of the amount of tax accrued but not withheld;
• 090 is a digital indicator of the amount of personal income tax that was excessively withheld and returned - Tax Code, article No. 231.

If the required information is missing, dashes should be added to the lines. The following nuance is also taken into account: when filling out several parts of this section No. 1, taking into account different personal income tax rates, data in lines 060 to 090 is entered in the first part, and dashes are added to the rest - Procedure, clause 3.2.

Let's look at one more nuance using a specific example: an officially registered employer employs several workers, but income for the first quarter was not accrued to them, since they were on vacation at their own expense. In this case, reporting in Form 6-NDFL is mandatory, but in section No. 1, not dashes, but “0” are entered.

Nuances of completing section No. 2 of form 6-NDFL (based on the results of the 2nd quarter of 2021)

This section should reflect data that relates to the income of workers and personal income tax on them, without dividing them by tax rates. This means that profit amounts are divided only according to the dates of their actual receipt - Tax Code, Article No. 223:

• for workers' salaries - the last day of the worked period (for example, a month);
• for payments for the vacation period and other cash benefits - the last day of the month when these funds were issued to the worker;
• for daily allowances in excess of the norm - the date of receipt of money in fact is the date of approval of advance reporting.

Information table: calculations and deductions of personal income tax (for 2016)

Depending on the type of worker’s income, several indicators taken into account for personal income tax depend:

• its actual receipt;
• tax withholding periods;
• deadlines for payment to the budget.

1. Accrued wages (for one month):

2. Accountable funds:

3. Payments for vacations and benefits:

Line 130 should contain a digital indicator of the amount of income that was accrued to the workers, taking into account personal income tax (for each date, without a cumulative total).

Line 140 – the amount of personal income tax already withheld – Procedure, clauses 4.1, 4.2 (otherwise this field is not filled in).

All tax agents in our state submit reporting form 6-NDFL by 08/01/16.

Sample of completed report form 6-NDFL (based on the results of the second quarter of 2021)

As already mentioned, this form begins to be filled out from the title page. Peculiarities:

• the correction field may contain “zeros” - “000” (for the primary form), “001” ... “005” (for subsequent forms with clarifications and adjustments);
• in the period code field, the deadline for submitting 6-NDFL is entered (21 - for the first quarter, 31 - for the first half of the year, 33 - for nine months, 34 - for the whole year - Procedure, Appendix No. 2).

After the title page, we proceed to filling out the page of section No. 2, which is conditionally divided into several parts:

1. Based on accrued income, with tax deductions, calculated tax at interest rates applied by this company.

2. According to the total amounts of tax - withheld, not withheld, returned (according to interest rates for personal income tax).

Example No. 1 of entering data into Form 6-NDFL: title page and section No. 1 (based on the results of the second quarter of 2016)

Knizhny Dom LLC works using simplified language. We know the following details:

• number of workers – 10 people;
• workers' wages are paid monthly on the 7th (this is stipulated in the collective agreement);
• for this half-year, the total amount of workers' wages is 1 million 500 thousand rubles (for June, workers' wages amounted to 250 thousand rubles, there are no dividends, the digital indicator of the amount of standard deductions that have been accrued since the beginning of the year is 8 thousand 400 rubles (for June wages - 1 thousand 400 rubles)).

Line by line filling of section No. 1:

• 010 – “13%” (personal income tax rate);
• 020 – “1,500,000” (digital indicator of the total amount of workers’ profits);
• 025 – «-»;
• 030 - “8400” (deductions);
• 040 – (1500000-8400)x13%= “193908” rubles (calculated tax);
• 045 – «-»;
• 050 – «-»;
• 060 – “10” (number of workers);
• 070 – 193908-32318= “161590” (digital indicator of the amount of withheld personal income tax minus payroll tax for June);
• 080 – «-»;
• 090 – «-».

We fill out section No. 2, which includes information for the last 3 months of the reporting period (in our case, from March to May):

• on accrued income;
• personal income tax;
• by tax payment date.

Data for June will be included in the report for a nine-month period, because workers will receive wages for this month only in July, which already refers to the third quarter.

Example No. 2 of entering data into Form 6-NDFL: section No. 2 (based on the results of the second quarter of 2021)

For a detailed look at filling out section No. 2, let’s take the data from example No. 1, supplementing them with the following information:

Post:

Comments

Completing section 1

In Section 1 6-NDFL for 2021 “Generalized Indicators”, show the total amount of accrued income, tax deductions and the total amount of accrued and withheld tax for the entire year. The first section is filled out with a cumulative total for the first quarter, half a year, nine months and 2021 (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). Therefore, Section 1 6-NDFL for 2021 should reflect the summary indicators from January 1 to December 31, 2021 inclusive. Take the information to fill out from the personal income tax registers. See “Tax register for 6-NDFL”.

Section 1 looks like this:

Let us explain which lines of generalized values ​​are in section 1:

Also see “Filling out the lines in the 6-NDFL calculation.”

Completing section 2

Section 2 of the annual report 6-NDFL indicates:

• dates of receipt and withholding of personal income tax;
• deadline established by the Tax Code of the Russian Federation for transferring personal income tax to the budget;
• the amount of income actually received and personal income tax withheld.

When filling out section 2, reflect the transactions performed in chronological order. Let us explain the purpose of the lines in section 2 in the table:

Keep in mind that section 2 of the annual 6-NDFL for 2021 should include only indicators related to the last three months of the reporting period (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). That is, you need to show income and personal income tax - broken down by date - only for transactions made in October, November and December 2021 inclusive. Do not include 2021 transactions in section 2.

6-NDFL: section 2

How to fill out section 2 6-NDFL? In Section 2 “Dates and amounts of income actually received and personal income tax withheld”, based on its title, the tax agent must reflect:

• dates of actual receipt of income by individuals
• personal income tax withholding dates
• personal income tax payment deadlines
• the amount of income actually received
• amount of personal income tax withheld

The data in Section 2 is generalized. This means that if one individual has the dates of actual receipt of income, the dates when personal income tax must be withheld and transferred to the budget, are the same as for another individual, then data on the amounts of income received and tax withheld on them are reflected in Form 6 - Personal income tax is summarized.

An example of filling out sections 1 and 2 of the annual calculation

Now we will give an example of filling out the 6-NDFL calculation for 2021, so that the general principle of filling out the sections is clear. Let's assume that in 2021, 27 people received income from the organization. In total, for the period from January to December, the summarized indicators for section 1 are as follows:

• the total amount of accrued income is 8,430,250 rubles (line 020);
• the amount of tax deductions is 126,000 rubles (line 030);
• the amount of calculated personal income tax is 1,079,552 rubles (line 070);
• the amount of tax not withheld by the organization is 116,773 rubles (line 080).

As for the fourth quarter of 2021 itself, income, deductions and personal income tax were distributed as follows:

Under such conditions, in section 1 you need to show generalized information from the beginning of 2021 on an accrual basis, and in section 2 you need to distribute accruals and payments relating to the 4th quarter of 2021. It will look like this:

Please note that our example conditions include the salary for December and the annual bonus for 2021, which were paid to employees on December 30, 2021. However, we did not reflect these payments in the annual report 6-NDFL. It does not matter when you actually paid your December salary and annual bonus: in 2016 or 2021. They need to be reflected in section 2 of the 6-NDFL calculation for the first quarter of 2021, since these operations will be completed in 2017. According to the latest clarifications from tax authorities, “completion of the operation” should be determined by the latest date when personal income tax should be transferred to the budget. We will consider in more detail the issue of reflecting “carryover” payments in 6-NDFL below.

Form 6 personal income tax from 2016: example of filling out for the 2nd quarter

From the beginning of 2021, tax agents will have to report more frequently on taxes withheld from employee earnings. In addition to providing annual income certificates, it is now required to prepare quarterly reports on accrued income tax for the entire organization. In this article we will look at 6 personal income taxes since 2016 - an example of filling out for the 2nd quarter.

Composition of reporting 6 personal income tax

Unlike certificates 2 personal income tax, which are compiled separately for each employee, form 6 personal income tax is a general calculation. The new report contains data on accrued tax for the entire enterprise. When drawing up a document for the 2nd quarter, you will have to take into account the data from the previous calculation, that is, create a semi-annual 6 personal income tax on an accrual basis.

Instructions for filling out sections of the report:

• Title page. Provides information about the tax agent.
• Section 1. Reflects generalized indicators on charges and tax as a whole for the subject.
• Section 2. Consists of data on accrued income and transferred taxes on a monthly basis for the reporting period.

A special feature of filling out 6 personal income taxes for the first half of 2021 is the need to compile it using data from the previous quarter. The deadline for submitting 6 personal income taxes for the 2nd quarter of 2021 is August 1, 2016.

Title page design

The cover page of the calculation requires entering some information about the employer acting as a tax agent. It is mandatory to indicate the name, INN/KPP, and OKTMO code. The billing period is determined.

The filling procedure states that for half-year reporting, the indicator code takes the value 31.

They also indicate one of the following codes: at the place of registration of the organization (212), at the place of activity of the individual entrepreneur (320), for large taxpayers (213), etc.

If clarifying information is submitted, a number is entered that will correspond to the adjustment. For the initial version of the calculation, the code of this line takes on a zero value. The tax agent also indicates contact details (telephone) and method of transfer - in person or through a representative.

How to fill out 6 personal income taxes for the 2nd quarter of 2021 on a cumulative basis

The procedure for filling out Form 6 of personal income tax for the six months is as follows: the basis is taken not only on the amounts of accrued income and taxes for the 2nd quarter, but also for 6 months as a whole.

The form is filled out as follows: the amounts under section 1 are calculated on a cumulative basis. That is, the total amounts for accrued taxable payments, tax deductions and personal income tax amounts are taken.

The amount of actual final tax withheld and the number of employees are also indicated.

Example 1. In the first quarter, salaries and other taxable income of employees (18 people) were accrued in the amount of 550,658 rubles. Specifically, the deductions themselves amounted to 58,800 rubles. Based on the results for the 1st quarter, income tax of 13% was accrued in the amount of 63,942 rubles, transferred in the amount of 42,630 rubles.

The indicators of section 1 for the 1st quarter are as follows line by line:

• 020 - 550 658 RUR;
• 030 - 58,800 rub;
• 040 - RUR 63,942;
• 060 ― 18
• 070 - 42,630 rub.

In the second quarter (from April to June), the amount of accrued income amounted to 618,233 rubles. The amount of deductions is 58,800 rubles. The amount of specific tax to be accrued was 72,726 rubles, the tax paid for the period was 69,798 rubles.

In the calculation of 6 personal income tax under section 1 for six months, upon completion of formation, the following data will be reflected (line by line):

• 020 - RUR 1,168,891;
• 030 - RUR 117,600;
• 040 - RUR 136,668;
• 060 ― 18;
• 070 - 112,428 rub.

Thus, report 6 - NLFL reflects the data on an accrual basis from the beginning of the quarter.

Instructions for filling out 6 personal income taxes for the 2nd quarter of 2021

The calculation of personal income tax for the 2nd quarter of 2021 is filled out practically unchanged, the same as for the 1st quarter. Previously, the rules for designing the title page and entering data into section 1 with all changes were discussed.

When entering data into section 2, more detailed information is generated. The procedure for filling out 6 personal income taxes for the first half of 2021 requires that information about accrued amounts payable must be determined on a monthly basis. Data is provided on taxes withheld for each tax period. The following indicators are entered (sample by row):

• 100. The date of receipt of income is shown. According to the Tax Code of the Russian Federation, this definition fits the last day of the month for which wages are calculated. If we are talking about vacation or sick leave, then the date of receipt of income is considered to be the actual day the amounts are paid to the employee from the cash register or by transfer to a bank account.
• 110. The day of transfer of tax to the budget, according to the law, should not be later than the payment of wages.
• 120. Income retention period. This is recognized as the day after the actual payments are made. In relation to sick leave and vacation pay, the tax payment deadline is set no later than the last day of the month of payments.
• 130. Taxable amount of income for the past month.
• 140. Amount of tax subject to withholding.

When filling out the submitted reporting form, accountants may encounter difficulties associated with accruals and payments in different periods. For example, how to generate data on a June salary if the actual transfer occurred in July?

The last day of the accrual month must be determined as the date of actual receipt of the salary. Then the amount of tax received becomes known. Thus, the accountant can obtain information about accruals for June to form the total amount for lines 020 and 040 of section 1. It does not matter whether the salary was actually received by the employees.

Examples of filling out show that such a procedure does not provide grounds for filling out lines 070 and 080. The Federal Tax Service confirms the rule that the amount of tax on wages accrued but not paid does not need to be indicated in these columns.

When completing Section 2, on the contrary, the amount of unpaid amounts for June does not need to be shown. This data will be reflected when it is time to submit reports for 9 months.

Example 2. The total amount of accrued wages for the six months was 300,000 rubles. (RUB 50,000 monthly). No tax deductions were provided for this period. The amount of income that must be withheld is 39,000 rubles, the amount transferred is 26,000 rubles. Salary for June in the amount of 50,000 rubles. in fact, it should have been issued to employees on July 11, 2016.

An example of filling out 6 personal income taxes for six months. When compiling the calculation, the following indicators will be generated in section 1 line by line:

• 020 - 300,000 rub.;
• 030 - 0 rub.;
• 040 - 39,000 rub.;
• 070 - 26,000 rub.;
• 080 - 0 rub.

The payment of wages for June in July will be reflected in section 2 when drawing up a report for 9 months (filling sample) line by line:

Source: https://www.regberry.ru/malyy-biznes/otchyot-6-ndfl-za-2-kvartal-2016-goda-obrazec-zapolneniya

Salary for December was paid in December: how to reflect it in 6-NDFL

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. The situation with salaries for December 2021 is especially controversial. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2021. See “December 2021 Salary Payment Deadlines.” How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's look at specific examples of filling out 6-NDFD for 2021.

What kind of information will be checked by the Federal Tax Service?

Let's assume that the salary for December 2021 was paid on December 30, 2021. The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, money paid before the end of the month is correctly called an advance. As of December 30, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is a Saturday, personal income tax cannot be calculated or withheld before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Example 1

The organization transferred the “salary” to the employees for December on the 30th in the amount of 180,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2021 - January 9.

Under such conditions, in section 1 of the 6-NDFL calculation for 2021, the accountant should correctly reflect the salary as follows:

• in line 020 – the amount of the December “salary” (RUB 180,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 23,400).

In section 2 of the 6-NDFL calculation for 2021, the December “salary” paid on December 30 should not appear in any way. You will show it in calculations for the first quarter of 2021. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax must be transferred on the next working day in January – January 9, 2021. Therefore, in section 2 of the calculation for the first quarter of 2021, the December salary will need to be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – December 31, 2016 (date of personal income tax withholding);
• line 120 – 01/09/2017 (date of transfer of personal income tax to the budget);
• line 130 – 180,000 (amount of income);
• line 140 – 23,400 (personal income tax amount).

Keep in mind that the tax withholding date on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2021 will be exactly December 31, and not December 30, 2021 (when the payment was made). The fact is that it was on December 31, 2021 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

Withholding personal income tax until the end of the month

Example 2

The organization transferred “salaries” for December to the employees on December 26 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2021.

In order to fill out 6-NDFL, the accountant turned to the letter of the Federal Tax Service dated March 24. 2021 No. BS-4-11/5106. In this letter, it was recommended to withhold personal income tax on the day of actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise reflecting these same dates in the 6-NDFL calculation. However, we do not recommend following such recommendations and filling out section 2 of the 6-NDFL calculation for 2021 in this way, for at least two reasons:

1. a 6-NDFL calculation filled out in this way will not pass format-logical control and will return with the error “the date of tax withholding must not precede the date of actual payment”;
2. withholding personal income tax from wages until the end of the month contradicts later recommendations of the Russian Ministry of Finance in a letter dated June 21. 2016 No. 03-04-06/36092.

Personal income tax was withheld from the January advance

Some accountants withheld personal income tax from the December salary during the next payment of income - from the advance payment for January 2021. How to fill out 6-NDFL in this case? Let's understand it with an example.

Example 3

The organization transferred the salary for December on the 30th in the amount of 120,000. The organization did not calculate and withhold personal income tax from the payment made. The accountant calculated personal income tax on December 31, 2021. The tax amount turned out to be 15,600 rubles (120,000 x 13%). This amount was withheld from the next payment - from the advance payment for January 2021, issued on January 19, 2021.

Under such conditions, the salary for December 2021 will be transferred to line 020 of the 6-NDFL calculation for 2021, and the personal income tax from it to line 040 of section 1 of the 6-NDFL calculation for 2021. Moreover, the tax that was not withheld must be shown on line 080, since the organization should have withheld it, but did not.

In section 2, the operation in the 6-NDFL reporting for the first quarter of 2021 can be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – 01/19/2017 (withholding date);
• line 120 – 01/20/2017 (date of payment to the budget);
• line 130 – 120,000 (amount of income);
• line 140 – 15,600 (personal income tax amount).

Such completion and actions of the accountant, in our opinion, cannot be called correct, since the requirement of paragraph 6 of Article 226 of the Tax Code of the Russian Federation has been violated, according to which personal income tax from wages under an employment contract must be transferred no later than the day following the day of payment of income. Accordingly, line 120 must contain a date no later than 01/09/2017. Moreover, it is not entirely clear what prevented the accountant from withholding tax in December and not postponing this operation to the next year. We do not rule out that the above-mentioned filling option may also be returned to the tax agent marked “error.” However, according to our information, some tax inspectorates recommend filling out the 6-NDFL calculation this way. Therefore, in such a situation, we recommend additional consultation with your Federal Tax Service.

Answers from the Federal Tax Service to questions on the procedure for filling out form 6-NDFL

Starting with reporting for the first quarter of 2021, a new quarterly Form 6-NDFL must be submitted to the tax authorities. We bring to your attention answers to questions on the procedure for filling out the new V.D. form. Volkov, Head of the Department of Taxation of Property and Income of Individuals of the Federal Tax Service of Russia. In the near future, updates will be released that take into account the explanations given in the material regarding filling out line 070 of Section 1 - follow the monitoring and news of the site.

Employee Ivanov, who is not entitled to standard deductions, is given a monthly salary of 10,000 rubles. In accordance with the collective agreement, on January 20, Ivanov was paid an advance in the amount of 3,000 rubles; personal income tax was not withheld or transferred. Ivanov worked in full for January 2016, and therefore he was accrued 10,000 rubles for January. wages and calculated 1300 rubles. Personal income tax. On February 10, Ivanov was paid 2,000 rubles for January, and on February 15, the remaining 3,700 rubles. When and in what amount should personal income tax be withheld from the income received by Ivanov?

On February 10, 747 rubles should be considered withheld. tax (at the rate of 1300 / (10000-1300) * (3000 + 2000) = 747 accurate to whole rubles) and transfer them no later than February 11, and the remaining 553 rubles. The tax must be transferred no later than February 16.

Romashka LLC, in accordance with the collective agreement, accrues and pays wages on the last day of the corresponding month, in particular, wages for March were accrued and paid on 03/31/2016, in connection with which personal income tax was also withheld from the employees’ income on 03/31/2016. In accordance with Art. 226 of the Tax Code of the Russian Federation, tax withheld on March 31, 2016 should be transferred no later than April 1, 2016. Should this transaction be included in Form 6-NDFL for the first quarter of 2016?

Taking into account the letter dated February 25, 2016 No. BS-4-11/ [email protected], the tax agent has the right not to include such an operation in Section 2 for the first quarter. In this case, it will be included in section 2 of the reporting for the first half of 2021. If an operation is included in section 2 for the first quarter, then it is no longer included in section 2 for the first half of the year. But in section 1, such an operation should in any case be included in the first quarter.

In an organization financed from the federal budget, in addition to employees with whom employment contracts have been concluded, certified employees undergo military (or equivalent) service. For the income of military personnel, 2-NDFL certificates for each person who received income are not submitted separately. Should the income of all military personnel, including those for whom separate 2-NDFL certificates are not submitted, be included in Form 6-NDFL?

Yes. There is no special procedure for filling out form 6-NDFL.

In accordance with the letter of the Federal Tax Service of Russia dated 02/25/2016 No. BS-4-11/ [email protected] , if the salary for December 2015 was paid, for example, on 01/12/2016, then this operation in Form 6-NDFL for the first quarter of 2021 is reflected in the part amounts of tax withheld and the timing of its transfer. In particular, in section 2 of the Calculation for the first quarter of 2021, the following data is indicated: on line 100 “Date of actual receipt of income” – December 31, 2015; on line 110 “Tax withholding date” – 01/12/2016; on line 120 “Tax payment deadline” – 01/13/2016; on lines 130 and 140 - the corresponding total indicators. Should the amount of tax withheld on January 12, 2016 be included in the indicator of line 070 of section 1 of the Calculation for the first quarter of 2021?

Do not do it. Income accrued for 2015 is not reflected in section 1.

Employee Ivanov, in accordance with the collective agreement on 03/01/2016, was paid financial assistance for vacation in the amount of 4,000 rubles. (NDFL was not withheld), on 03/02/2016 vacation pay in the amount of 10,000 rubles was accrued. (including 1,300 rubles in personal income tax) and another 8,700 rubles were paid. These operations are in section 1 of Calculation 6-NDFL for 1 quarter. 2016 were reflected as follows: the indicator on line 020 included 14,000 rubles. the indicator on line 030 includes 4,000 rubles. The indicator for line 040 includes 1,300 rubles. The indicator for line 070 includes 1,300 rubles. Payment of vacation pay in section 2 of Calculation 6-NDFL for 1 quarter. 2021 was reflected as follows: on line 100 “Date of actual receipt of income” – 03/02/2016; on line 110 “Tax withholding date” – 03/02/2016; on line 120 “Tax payment deadline” – 03/31/2016; on line 130 – 10,000 rub. on line 140 – 1,300 rub. Should the operation of payment of financial assistance for vacation be reflected in section 2 of Calculation 6-NDFL for the first quarter of 2021?

The tax agent has the right not to reflect material assistance not exceeding 4,000 rubles in either 2-NDFL or 6-NDFL, as well as other completely non-taxable amounts (Article 217 of the Tax Code of the Russian Federation).

On 03/09/2016, employee Petrov, in accordance with Federal Law No. 81-FZ dated 05/19/1995, was accrued and paid a one-time benefit for the birth of a child in the amount of 15,512 rubles. 65 kop. (Personal income tax was not withheld). Should the payment of such benefits be reflected in Calculation 6-NDFL for the first quarter of 2021?

Completely non-taxable amounts (Article 217 of the Tax Code of the Russian Federation) are not reflected in Calculation 6-NDFL.

On March 10, 2016, employee Petrov was accrued and paid financial assistance in connection with the birth of a child (income code 2762) in the amount of 60,000 rubles. (including 1,300 rubles in personal income tax, 58,700 rubles transferred to Petrov’s current account). This operation in section 1 of Calculation 6-NDFL for the first quarter of 2021 was reflected as follows: the indicator on line 020 included 60,000 rubles. the indicator on line 030 includes 50,000 rubles. The indicator for line 040 includes 1,300 rubles. The indicator for line 070 includes 1,300 rubles. How should this operation be reflected in section 2 of Calculation 6-NDFL for the first quarter of 2021 on line 130?

Line 130 indicates the generalized amount of income actually received (without subtracting the amount of withheld tax), i.e. in this case - 60,000 rubles

Employee Petrenko is a citizen of Ukraine and in accordance with Art. 227.1 of the Tax Code of the Russian Federation pays advance payments for personal income tax in connection with employment on the basis of a patent in the amount of 4,200 rubles. per month. From January 1, 2021, Petrenko’s monthly salary is set at 30,000 rubles; Petrenko is not entitled to standard deductions. Due to the fact that the fixed payment exceeds the amount of calculated tax (30,000 rubles * 13% = 3,900 rubles < 4,200 rubles), tax transfers to the budget from payments in favor of Petrenko are not made. The accrued and paid wages to Petrenko, the calculated tax and the offset amount of fixed advance payments in Calculation 6-NDFL for the first quarter of 2021 included indicators of lines 020, 040 and 050 of section 1. Should this operation be reflected in section 2 in Calculation 6-NDFL for Q1 2021?

The tax agent has the right not to reflect this operation in section 2 of Calculation 6-NDFL.

See also in IS 1C:ITS on page 1C:Lecture hall video recording of the lecture dated 04/14/2016 “Salary reporting for the first quarter of 2016 - insurance premiums, new personal income tax reporting.”

1C experts during the event:

• demonstrated examples of filling out form 6-NDFL in “1C: Salary and Personnel Management 8” (edition 3.0), told about the features of preparing an information base in “1C: Salary and Personnel Management 8” editions 3.0 and 2.5 for submitting 6-NDFL;
• answered frequently asked questions from 1C users.

Salaries for December were paid in January

Many employers paid salaries for December in January 2017. If so, then show the December salary issued in January 2017 in the 6-NDFL reporting for 2021 only in section 1. After all, you recognized income in the form of wages in December and calculated personal income tax on it in the same month. Therefore, when calculating 6-personal income tax for 2016, distribute payments as follows:

• on line 020 – accrued income in the form of December salary;
• on line 040 – calculated personal income tax.

Line 070 of the 6-NDFL calculation for 2021, intended for withheld tax, is not increased in this case, since the withholding took place already in 2021 (letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138). In section 2 of the annual calculation, do not show the December salary paid in January (letter of the Federal Tax Service of Russia dated November 29, 2021 No. BS-4-11/22677)

Salaries for December were issued after the New Year

On January 9, 2021, the organization issued employees salaries for December 2021 - 250,000 rubles. Personal income tax was withheld from the payment on the same day - 32,500 rubles. (RUB 200,000 × 13%). Add this amount to line 070 of the 6-NDFL calculation for the first quarter of 2021. In section 2 of the same calculation, distribute the dates along lines 100–140:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – 01/09/2017 (date of personal income tax withholding);
• line 120 – 01/10/2017 (date of transfer of personal income tax to the budget).

Salaries for September were paid in October

The deadline for paying personal income tax on salaries for September is October 2021. Therefore, when calculating for nine months, the accountant showed this payment only in section 1. Now these amounts need to be transferred to the reporting for 2021. See “6-NDFL for 9 months of 2021: example of filling out”.

In section 2 of the 6-NDFL calculation for 2021, you need to show the salary for September paid in October. Let's assume that the September salary was paid on October 10. The accountant will fill out section 2 of the annual calculation of 6-NDFL as shown in the example. The validity of this approach is confirmed, for example, by the Letter of the Federal Tax Service of Russia dated 01.08. No. BS-4-11/13984.

How to reflect bonuses in annual calculations

If bonus payment transactions were completed in the fourth quarter of 2016, then they must be shown in the annual calculation of 6-NDFL. However, keep in mind that salary and bonus in section 2 of form 6-NDFL must always be separated from each other. The fact is that the date of receipt of income in the form of wages is the last day of the month for which the employer accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation). A bonus is a bonus, not a salary, so the date of receipt of income is the day of payment (letter of the Federal Tax Service of Russia dated 06/08/2016 No. BS-4-11/10169). This means that the dates in rows 100 for income will differ. When paying salaries and bonuses, the tax agent needs to fill out two blocks of lines 100–140, even if the salary and bonus were paid on the same day. Let's explain with an example.

How to show bonuses in the annual 6-NDFL

On December 9, 2021, the organization gave employees a salary for November in the amount of 340,000 rubles. and a bonus - 210,000 rubles. Personal income tax from salary – 44,200 rubles. (340,000 rubles × 13%), and from the bonus – 27,300 rubles. (RUB 210,000 × 13%). The date of receipt of salary income is November 30, 2016, and bonuses are December 9, 2016. The accountant will distribute these payments in different lines 100 - 140 of the 6-NDFL calculation for 2021. In this case, the indicators of the 100 rows will differ.

If you paid the annual bonus for 2021 to employees in 2017, then, of course, it will not fall into section 2 of the annual 6-NDFL. You will show the bonus in the calculations for 2017.

An example of filling out 6-NDFL in 2021 when paying an advance and vacation pay

To understand how to reflect an advance in 6-NDFL, let's look at an example. The salary was paid on February 4, and the advance was issued on January 21. In accordance with Article 223 of the Tax Code of the Russian Federation, the date of receipt of income in the form of wages is the last day of the month for which it was accrued. Therefore, January 31 is the date indicated in line 100. In this case, line 130 will indicate the salary amount for January, including the advance. The advance payment is not considered as a separate payment.

Let's look at how to reflect vacation pay in 6-NDFL. The reflection of vacation pay in 6-NDFL is explained by Letter of the Federal Tax Service dated November 13, 2015 No. BS-4-11/19829. According to it, the date of receipt of income is the date of payment of vacation pay. Therefore, the amount of withheld personal income tax must be transferred to the budget no later than the last day of the month in which the payment was made.

An example of filling out 6-NDFL with vacation pay: let vacation pay for March be transferred on April 3. This means that in section 2 of form 6-NDFL, lines 100 and 110 should indicate the date 04/03/2016, line 120 should indicate the date 04/30/2016, and lines 130 and 140 should indicate the corresponding amounts.

Payments under a civil contract: payment in January

Let's consider another situation when an act for work performed (services rendered) under a civil contract with an individual was approved in December 2021, and payment for it took place in January 2017. In this case, the remuneration under the contract and personal income tax from it should be shown in sections 1 and 2 of the calculation for the first quarter of 2021. Do not show the operation in the 2021 calculations. This follows from the letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138.

If in December an advance was issued under a civil contract, then it should fall into section 2 of the annual calculation.

Advance under a contract

The organization paid an advance to an individual under a contract on December 19, 2021 in the amount of 20,000 rubles. The tax withheld from this amount amounted to 2600 rubles. (20,000 x 13%). The balance is planned to be issued in January 2021 - after completion and delivery of all work.

In such a situation, reflect the advance to the contractor in the payment period (in December). The date of receipt of income in this case is the day when the company transferred or issued the money to the person. It does not matter whether the company issues money before the end of the month for which the service is provided, or after.

In section 2 of the 6-NDFL calculation for 2021, show the advance by line:

• 100 “Date of actual receipt of income” – 12/19/2016;
• 110 “Tax withholding date” – 12/19/2016;
• 120 “Tax payment deadline” – 12/20/2016;

Method of transferring the annual calculation to the Federal Tax Service

Send calculations in Form 6-NDFL for 2021 to tax authorities electronically via telecommunication channels. “On paper” reporting can be submitted in the only case - if during the reporting or tax period the number of individuals (recipients of income) was less than 25 people. This follows from the provisions of paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Possible fines and account blocking

For late submission of 6-NDFL for 2021, a fine is possible - 1000 rubles for each full or partial month from the date for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). But also, if you do not submit the annual calculation within 10 days starting from April 3, 2021, then the Federal Tax Service has the right to block the bank account (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). In addition, if, based on the results of the audit, tax officials find false information in the calculation, the fine for each calculation with such data will be 500 rubles.