The Federal Tax Service explained how to submit 6-NDFL for separate units

Deadlines and procedure for submitting calculations

The calculations are submitted by tax agents (clause 2 of Article 230 of the Tax Code of the Russian Federation).

A zero calculation is not submitted if income subject to personal income tax was not accrued or paid (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/ [email protected] ).

If a “null” is nevertheless submitted, then the Federal Tax Service will accept it (letter of the Federal Tax Service of the Russian Federation dated May 4, 2016 No. BS-4-11 / [email protected] ).

Calculations for the first quarter, half a year and 9 months are submitted no later than the last day of the month following the specified period. Therefore, quarterly calculations in 2021 are submitted within the following terms (clause 7, article 6.1, clause 2, article 230 of the Tax Code of the Russian Federation):

• for the first quarter - no later than April 30;
• for half a year - no later than July 31;
• for 9 months - no later than October 31.

The annual calculation is submitted in the same way as 2-NDFL certificates for 2021 - no later than 04/01/2019.

Calculation of 6-NDFL is submitted only in electronic form according to the TKS, if in the tax (reporting) period income was paid to 25 or more individuals, if 24 or less, then employers themselves decide how to submit the form: virtually or on paper (clause 2 of Art. 230 of the Tax Code of the Russian Federation).

As a general rule, the calculation must be submitted to the Federal Tax Service at the place of registration of the organization (registration of individual entrepreneurs at the place of residence).

If there are separate subdivisions (SP), the calculation in form 6-NDFL is submitted by the organization in relation to the employees of these subdivisions to the Federal Tax Service Inspectorate at the place of registration of such subdivisions, as well as in relation to individuals who received income under civil contracts to the Federal Tax Service Inspectorate at the place of registration of the subdivisions that entered into such contracts (clause 2 of article 230 of the Tax Code of the Russian Federation).

The calculation is filled out separately for each OP, regardless of the fact that they are registered with the same inspection, but in the territories of different municipalities and they have different OKTMO (letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11 / [email protected] ) .

If the OPs are located in the same municipality, but in territories under the jurisdiction of different Federal Tax Service Inspectors, the organization has the right to register with one inspectorate and submit calculations there (clause 4 of Article 83 of the Tax Code of the Russian Federation).

The employee worked in different branches . If during the tax period an employee worked in different branches of the organization and his workplace was located at different OKTMO, the tax agent must submit several 2-NDFL certificates for such an employee (according to the number of combinations of TIN - KPP - OKTMO code).

Regarding the certificate, the tax agent has the right to submit multiple files: up to 3 thousand certificates in one file.

Separate calculations are also submitted in form 6-NDFL, differing in at least one of the details (TIN, KPP, OKTMO code).

Regarding the registration of 6-NDFL and 2-NDFL: in the title part, the TIN of the parent organization, the checkpoint of the branch, OKTMO at the location of the individual’s workplace is affixed. The same OKTMO is indicated in the payment slips (letter of the Federal Tax Service of the Russian Federation dated July 7, 2017 No. BS-4-11/ [email protected] ).

If the company has changed its address , then after registering with the Federal Tax Service at the new location, the company must submit to the new inspection 2-NDFL and 6-NDFL:

• for the period of registration with the Federal Tax Service at the previous location, indicating the old OKTMO;
• for the period after registration with the Federal Tax Service at the new location, indicating the new OKTMO.

At the same time, in the 2-NDFL certificates and in the 6-NDFL calculation, the checkpoint of the organization (separate division) assigned by the tax authority at the new location is indicated (letter of the Federal Tax Service of the Russian Federation dated December 27, 2016 No. BS-4-11 / [email protected] ).

Declaration 6 personal income tax after the closure of a separate division

If a legal entity did not have time to submit the 6-NDFL calculation and 2-NDFL certificate for a closed separate division before its deregistration, calculations and certificates are submitted: - by the largest taxpayers - to the inspectorate at the place of registration as the largest taxpayer; - by other organizations - to the inspectorate at the location of the organization itself. The 6-NDFL calculation must be submitted no later than the deadline established by the Tax Code of the Russian Federation for its submission for the period in which the separate division is closed. In accordance with the Procedure for filling out the 6-NDFL calculation, you must indicate: - in the line “Submitted to the tax authority (code)” - code of the inspectorate to which the calculation is submitted; - in the line “OKTMO Code” - OKTMO code at the location of the liquidated separate division; - in the line “KPP” - KPP of the liquidated separate division.

Presentation of 6-personal income tax calculation for a closed separate division

At the location of each separate division (even if they are registered with the same Federal Tax Service), the organization, including the largest taxpayer, must pay personal income tax on income received by individuals from this separate division.

Before the date of deregistration of a separate division from personal income tax, the income that individuals receive from the closed (liquidated) separate division must be transferred to the budget at the place of registration of the separate division.

In the payment order for the transfer of personal income tax for each separate division, you must indicate: - the checkpoint assigned to the separate division when registering with the tax office; - OKTMO code at the location of the separate division.

6 personal income tax upon closure of a separate division

They have the right to choose and notify the inspectorate about where exactly they will report on employees: at the place of registration of the company - the largest taxpayer, or at the place of registration of each EP: Get 267 video lessons on 1C for free:

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How to reflect in 6-NDFL the transfer of an employee from the parent organization to a separate division If a decision is made to transfer an employee within a month from the head office to a separate division and vice versa, then the personal income tax must be calculated and transferred both at the location of the OP and at the location of the head office . The amounts must be divided taking into account the time worked in the head office and in the OP.

A separate division closed in the 1st quarter, 6 personal income taxes must be submitted for the year

How to submit 6-personal income tax for separate divisions? The delivery location also depends on this:

• if reports are submitted before closure and deregistration, then to the Federal Tax Service at the place of registration of the OP;
• if the 6NFLD report is submitted after the closure of a separate division and deregistration from taxation, then at the place of registration of the parent enterprise.

There are other nuances that are worth considering:

• Checkpoint. The checkpoint of the liquidated OP is always indicated;
• OKTMO code is always indicated at the location of the enterprise that is subject to liquidation;
• The Federal Tax Service code is assigned depending on when the documents are submitted - before or after the company is officially closed.

On a note! The report itself must be completed correctly. Otherwise, it will not be accepted by the Federal Tax Service, and this threatens with tax consequences in the form of a fine.

Calculation form 6-NDFL

Form 6-NDFL is submitted as amended by Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 No. ММВ-7-11/ [email protected]

It must show all the income of individuals from whom personal income tax is calculated. Form 6-NDFL will not include income on which the tax agent does not pay tax (for example, child benefits, payment amounts under a property purchase and sale agreement concluded with an individual).

Section 1 of the calculation is filled out with a cumulative total, it reflects:

• on page 010 – the applied personal income tax rate;
• on page 020 – income of individuals since the beginning of the year;
• on page 030 - deductions for income shown in the previous line;
• on page 040 - calculated from personal income tax;
• on pages 025 and 045 – income in the form of dividends paid and the tax calculated on them (respectively);
• on page 050 - the amount of the advance payment paid by the migrant with a patent;
• on page 060 - the number of those people whose income was included in the calculation;
• on page 070 - the amount of tax withheld from the beginning of the year;
• on page 080 - personal income tax, which the tax agent cannot withhold;
• on page 090 – the amount of tax returned to the individual.

When using different personal income tax rates, you will have to fill out several blocks of lines 010–050 (a separate block for each rate). Lines 060–090 show the summed figures for all bets.

Section 2 includes data on those transactions that were carried out over the last 3 months of the reporting period. Thus, section 2 of the calculation for 2021 will include payments for the fourth quarter.

For each payment, the date of receipt of income is determined - on page 100, the date of tax withholding - on page 110, the deadline for paying personal income tax - on page 120.

Article 223 of the Tax Code of the Russian Federation determines the dates of occurrence of various types of income, and Art. 226–226.1 of the Tax Code of the Russian Federation indicate the timing of tax transfer to the budget. We present them in the table:

The date of tax withholding almost always coincides with the date of payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation), but there are exceptions. So, the date of personal income tax withholding:

• from the advance payment (salary for the first half of the month) there will be a payday for the second half (letter of the Federal Tax Service of the Russian Federation dated 04/29/2016 No. BS-4-11/7893, Ministry of Finance of the Russian Federation dated 02/01/2017 No. 03-04-06/5209);
• for excess daily allowances - the nearest salary payment day for the month in which the advance report was approved (letter of the Ministry of Finance of the Russian Federation dated 06/05/2017 No. 03-04-06/35510);
• for material benefits, gifts worth more than 4 thousand rubles (other income in kind) - the nearest salary payment day (clause 4 of article 226 of the Tax Code of the Russian Federation).

Income in line 130 of the calculation is indicated in full, without reduction for personal income tax and deductions.

Income for which all three dates on lines 100–120 coincide are reflected in one block of lines 100–140. For example, together with the salary, you can show the bonus paid for the month; vacation and sick pay are always shown separately from the salary.

If the tax payment deadline occurs in the first quarter of the next year (for example, the December salary was paid in January), there is no need to show income in section 2 of the calculation for the year, even if it is reflected in section 1. Such income will be reflected in section 2 of the calculation for the first quarter of 2021 year (letter of the Federal Tax Service of the Russian Federation dated July 21, 2017 No. BS-4-11 / [email protected] ).

Example of filling out 6-NDFL for 2021

In the line “Submission period (code)” on the title page, enter the code of the period for which the calculation is submitted. For 12 months this code is “34”.

The organization has 15 employees.

For 2021, salaries, bonuses, vacation pay and temporary disability benefits were accrued in the total amount: 9,285,460.50 rubles, deductions were provided - 43,200 rubles. Personal income tax on all payments is RUB 1,201,494. All personal income tax is withheld and transferred to the budget, except personal income tax in the amount of 100,100 rubles. from salary for December - 770,000.00 rubles.

In October 2021, personal income tax was withheld in the amount of RUB 92,014. from salary for September 2021 RUB 715,000.00, deduction - RUB 7,200. In total, personal income tax was withheld for the year in the amount of 1,193,408 rubles. (RUB 1,201,494 – RUB 100,100 + RUB 92,014)

In the fourth quarter paid:

• 10/05/2018 – salary for September in the amount of 715,000 rubles, from which personal income tax was withheld and transferred – 92,014 rubles, deduction – 7,200 rubles;
• 11/02/2018 – employee salary for October was 715,238.30 rubles, personal income tax was calculated from the salary - 92,981 rubles, personal income tax was withheld and transferred to the budget in full;
• 11/02/2018 – bonus for October 200,000 rubles, personal income tax on it – 26,000 rubles;
• 02.11.2018 – vacation pay in the amount of 8,500.00 rubles, personal income tax calculated and withheld – 1,105 rubles. Leave was granted from 06.11.2018 to 12.11.2018;
• 11/19/2018 – temporary disability benefit – 6,457.00 rubles, personal income tax from it – 839 rubles. Sick leave issued from November 12, 2018 to November 15, 2018;
• 12/05/2018 – salary for November – 705,168.85 rubles, personal income tax on it – 91,672 rubles.

The salary for October and the bonus are included in one block of lines: 100 – 140, since all three dates in lines 100, 110 and 120 coincide. The total amount is 915,238.30 rubles, the tax withheld from it is 118,981 rubles. (92,981 rub. + 26,000 rub.)

The salary for December is not included in section 2, since it is paid already in January 2021, and, therefore, will be reflected in 6-NDFL for the first quarter of 2021

The organization provided the calculation on March 15, 2019.

Reflecting overpaid tax

According to line 090 f. 6-NDFL indicates the total amount of tax that the tax agent returns to taxpayers. The amount is shown as a cumulative total from the beginning of the year.

If in 2021 a company returns to an individual personal income tax that was excessively withheld from last year’s income, then this amount will be reflected on page 090 of section 1 of the calculation for the corresponding period of the current year.

This operation is not included in section 2 of the form. There is no need to submit an updated calculation of 6-NDFL for the previous year.

In this case, the company must submit corrected information to the inspectorate in Form 2-NDFL.

The personal income tax payable must be reduced by the amount of the refund made. If the tax agent transferred the tax without taking this amount into account, then an overpaid amount of tax arises, which must be returned from the budget.

LETTER from the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15/ [email protected]

Editor's note:

a tax refund situation arises, in particular, if the company provided the employee with a property deduction (letter of the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15/ [email protected] ).

If the employee was provided with a property deduction in October 2021: the tax withheld from the beginning of the year was returned. At the same time, the calculation of 6-NDFL for 9 months has already been submitted to the inspectorate. In this situation, there is no need to clarify the submitted form. The personal income tax refund operation will be reflected in the following statements - for 2021 on lines 030 and 090 of the calculation.

The line 070 indicator does not need to be reduced by the amount of tax to be refunded on the basis of a notification confirming the right to a property tax deduction.

We include additional payment for vacation in the calculation

The date of receipt of income in the form of a one-time supplement to annual leave is the day of its actual payment. The Federal Tax Service of the Russian Federation suggests filling out section 2 of 6-NDFL as follows:

• the dates indicated in lines 100 and 110 are the same - the day the additional payment was actually received;
• line 120 indicates the day following the day of actual payment of income.

Form 2-NDFL certificate approved by Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. MMV-7-11/ [email protected] Income of individuals is reflected in the form in accordance with the codes that are given in the list approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. MMV- 7-11/ [email protected] If any income is not named in the list, then it is included in 2-NDFL under code 4800 “Other income”.

So, if a company pays an employee a one-time additional payment for annual leave, then in form 2-NDFL this amount is reflected with code 4800.

LETTER of the Federal Tax Service of the Russian Federation dated August 16, 2017 No. ZN-4-11/ [email protected]

We show material benefits in the calculation

According to the general rules, line 80 of section 1 of the calculation reflects on an accrual basis the amount of tax not withheld as of the reporting date on income received by an individual in kind in the form of financial benefits in the absence of cash payments.

When a citizen receives such income, the calculated amount of personal income tax is withheld by the tax agent at the expense of any cash income. In this case, you can withhold no more than half of the amount paid.

If it is impossible to withhold the calculated amount of tax during the year, then before March 1 of the next year it is necessary to notify the individual and the tax authorities in writing about this and the amount of unwithheld personal income tax.

Example. The employee received income in kind on 10/17/2018, tax was withheld upon the next payment on 10/31/2018.

This operation was reflected in the calculation form for 2021:

1) in section 1:

• on lines 020, 040, 070 the corresponding values ​​are indicated;
• the operation is not reflected in line 080;

2) in section 2:

• line 100 indicates 10/17/2018;
• on line 110 - 10/31/2018;
• along lines 130, 140 - the corresponding values.

LETTER of the Federal Tax Service of the Russian Federation dated May 22, 2017 No. BS-4-11/9569

We issue 6-NDFL when paying sick leave

When paying temporary disability benefits to an employee (including benefits for caring for 1 sick child) and vacation pay, tax agents are required to transfer personal income tax amounts no later than the last day of the month in which the money was transferred.

At the same time, the Tax Code of the Russian Federation establishes that if the tax payment deadline falls on a weekend or holiday, it is postponed to the next working day.

Example. The employee was paid sick leave on 12/09/2018. In this case, the deadline for transferring tax from the specified payment occurs in another submission period, namely 01/09/2019. In this case, regardless of the date of direct transfer of personal income tax to the budget, this operation is reflected in lines 020, 040, 070 of section 1 of the 6-personal income tax calculation for 2021.

In section 2 of form 6-NDFL for the first quarter of 2021, the transaction in question is reflected as follows:

• line 100 indicates 12/09/2018;
• on line 110 - 12/09/2018;
• on line 120 - 01/09/2019 (taking into account the provisions of clause 7 of article 6.1 of the Code);
• on lines 130 and 140 - the corresponding total indicators.

LETTER of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/ [email protected]

6-ndfl_pri_zakrytii_ip.jpg

After closing the business, the entrepreneur must ensure the submission of the necessary tax reports to the Federal Tax Service. All employers are required to submit quarterly 6-NDFL calculations to the tax authority; the closure of an individual entrepreneur is not a basis for failure to submit these reports on personnel income for the last period of operation of the business entity.

The entrepreneur is obliged, before closing the business, to formalize the dismissal of all employees, make full payments to them, and issue work books. In addition, the individual entrepreneur must submit a full set of reporting documentation to the regulatory authorities and pay off all obligations for taxes and insurance premiums. The fact that a person has ceased to be an individual entrepreneur does not affect his calculations with the budget. Therefore, if an entrepreneur has debts to the state, including personal income tax, these debts are not forgiven after registration of termination of activities, but continue to be registered with him as an individual.

Tax officials explained how to reflect the recalculation of vacation pay in 6-NDFL

The date of actual receipt of vacation pay for personal income tax purposes is the day of their direct payment. Tax on these amounts is paid on the last day of the month in which the money was issued. You can find out how to do this here.

In the situation considered, the company recalculated vacation pay in connection with bonus payments to employees. For some of them, the issuance of vacation pay and their recalculation occur in different reporting periods. How to fill out 6-NDFL in this case.

Fiscal officials noted that the procedure for filling out 6-NDFL when recalculating these payments depends on whether the amount has decreased or, conversely, increased.

In the first case, you will have to submit to the Federal Tax Service an adjusted personal income tax report for the period in which the payments were accrued. In section 1 of this form, the total values ​​should be written down, taking into account the reduced amount of vacation pay.

If, as a result of the recalculation, the company paid additional vacation pay to the employee, there is no need to provide an “adjustment”. In this case, in section 1 of form 6-NDFL of the reporting period in which the additional payment was issued, the total amounts are indicated, taking into account the additional payment of vacation pay.

How to reflect the closure of an individual entrepreneur on the title page of 6-NDFL?

There is no code for cases of liquidation of individual entrepreneurs in 6-NDFL. At the same time, Appendix No. 1 to the order of the Federal Tax Service No. MMV-7-11 / approved two types of code designations for periods:

4 codes for reporting periods in normal situations (quarter, half-year, etc.);

4 codes for cases related to the liquidation or reorganization of legal entities.

Below is a sample of filling out the 6-NDFL calculation when closing an individual entrepreneur. According to the example, the entrepreneur closed the individual entrepreneur on June 20, 2019. He made full payments to the employees on the last day of their work, May 29, 2019. – this is the date that will be indicated as the date of actual receipt of income for May on line 100.

6-NDFL: employee is transferred between departments with different OKTMO

LETTER of the Federal Tax Service of the Russian Federation dated February 14, 2018 No. GD-4-11/282 [email protected]

Reporting of a closed individual entrepreneur on UTII

The declaration is submitted within the usual deadlines - no later than the 20th day after the quarter in which the individual entrepreneur status was liquidated, but no one bothers you to do this earlier, right before the closure, especially since most likely the tax office will ask you to do so.

The tax is calculated based on the number of calendar days from the beginning of the reporting period until the termination of activity.

Whether it is necessary to deregister as a UTII payer is a controversial issue. Logically, no, because a person completely ceases to be an entrepreneur, and does not simply cease to operate specifically on UTII. He cannot be a UTII payer if he is no longer in the status of an entrepreneur.

However, in practice, many Federal Tax Service Inspectors believe that it is necessary to deregister. It will be safer to find out the position of your Federal Tax Service inspectorate on this issue.

Just don’t submit UTII-4 too early, otherwise it may happen that you will be registered on OSNO for some time, and there will be an obligation to prepare 3-NDFL and VAT declarations for those days when you have already been deregistered as a UTII payer, and The IP has not yet been closed.

Tax officials cited the most common errors in form 6-NDFL

LETTER of the Federal Tax Service of the Russian Federation dated November 1, 2017 No. GD-4-11/ [email protected]

Nuances of filling out and submitting 6-NDFL when closing a separate division

6-NDFL for separate divisions is filled out in the usual manner in accordance with the instructions from the order of the Federal Tax Service, issued on October 14, 2015 No. MMV-7-11 / Data shown for “separate” are submitted separately and are not included in the calculation of 6-NDFL for the entire organization.

Where to submit the report on the closed OP depends on the date of its removal from tax registration:

• If reporting is generated and sent to the Federal Tax Service before the actual day of deregistration of the unit, the recipient of the document will be the inspection at the place of registration of the closed OP.
• If the reporting is submitted after the completion of measures to close the unit, the documents are sent to the Federal Tax Service at the place of registration of the head office. When it comes to the largest taxpayer, reporting must be submitted in relation to the place of registration of the company with the status of the largest taxpayer.

Submitting 6-NDFL when closing a separate division provides for the reflection of data for the period from the beginning of the year until the date the “separate division” is deregistered. In terms of timing, you need to focus on the deadlines for submitting a specific document for the period in which the OP was closed.

When preparing reports for liquidated structures, it is necessary to take into account some features:

• the inspection code indicates the one to which the document will actually be sent;
• OKTMO is entered with reference to the location of the liquidated unit;
• Checkpoint – the code assigned to the closed OP must be displayed.

How to submit 6-NDFL during reorganization

The founder of several legal entities wants to reorganize them in different forms and is interested in how to provide the 6-personal income tax calculation in this case and whether it will differ depending on the form of reorganization.

In response to this appeal, the tax office reported the following.

According to Art. 84 of the Tax Code of the Russian Federation, during reorganization, a company is deregistered with the Federal Tax Service when it ceases operations. The date the entry is made in the Unified State Register of Legal Entities will be the day the company is deregistered.

If the founder liquidates or reorganizes his company, the last tax period for it is considered to be the period of time from the beginning of the year until the day when the termination of the company’s work is registered with government agencies. The company provides calculations in Form 6-NDFL for the same period.

According to Art. 230 of the Tax Code of the Russian Federation, tax agents must provide 6-NDFL in their tax calculations. The assignee does not submit such a settlement for the reorganized company. However, if the company that is being reorganized has not fulfilled its obligations, then the legal successors must provide all required documents to government agencies. If there are several “heirs”, then their responsibilities are distributed based on the transfer deed or separation balance sheet.

LETTER from the Federal Tax Service for Moscow dated January 10, 2018 No. 13-11/ [email protected]

Submission of information by a tax agent

According to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11/, order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ tax agents are required to submit to the tax authority at the place of their registration a certificate of income of an individual ( Form 2-NDFL), as well as calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL) for the year, no later than April 1 of the year following the expired tax period (that is, the calendar year - Article 217 Tax Code of the Russian Federation).

The Tax Code of the Russian Federation does not provide for the specifics of submitting these documents in connection with the liquidation of an organization that is a tax agent.

As mentioned above, currently the tax period (the procedure for determining its start and end dates) for the purposes of fulfilling the duties of a tax agent for personal income tax is established in clause 3.5 of Art. 55 Tax Code of the Russian Federation. With reference to this norm, the letter of the Federal Tax Service of Russia for the city of Moscow dated January 10, 2018 N 13-11/ “On the submission of calculations in form 6-NDFL in the event of reorganization” states that before the completion of liquidation (reorganization), the organization submits to the tax authority according to at the place of its registration, calculation in Form 6-NDFL for the period of time from the beginning of the year until the day of completion of the liquidation (reorganization) of the organization.

Liquidation of a legal entity entails the termination of its legal capacity (clause 3 of Article 49, clause 9 of Article 63 of the Civil Code of the Russian Federation), and therefore the termination of the duties of a tax agent. Therefore, we believe that the liquidated organization is obliged to submit to the tax authority information on the income of individuals in Form 2-NDFL and calculations in Form 6-NDFL for the year in which the liquidation took place, in the period before the expected date of making an entry in the Unified State Register of Legal Entities on state registration of a legal entity in connection with its liquidation, taking into account that the period for such registration is no more than five working days from the date of submission of documents to the registering authority (Article 8 of Law No. 129-FZ). Since the specific date of termination of a legal entity during its liquidation can only be determined tentatively, it is advisable to submit these forms no later than the date of submission to the registration authority of the documents necessary to complete the liquidation procedure.

We recommend that you familiarize yourself with the following materials:

— Encyclopedia of solutions. Tax reporting of liquidated organizations;

— Encyclopedia of solutions. Reporting of liquidated organizations submitted to the tax authorities, the Social Insurance Fund and the Pension Fund of the Russian Federation;

— Encyclopedia of solutions. State registration of a legal entity in connection with liquidation

Answer prepared by: Expert of the Legal Consulting Service GARANT Erin Pavel

Response quality control: Reviewer of the Legal Consulting Service GARANT auditor, member of the RSA Elena Melnikova

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

*(1) In the event of liquidation of an insured - a legal entity (termination by an individual of activities as an individual entrepreneur) in the event of bankruptcy proceedings, information is provided before the bankruptcy trustee’s report on the results of bankruptcy proceedings is submitted to the arbitration court in accordance with the Federal Law “On Insolvency (Bankruptcy) )".

We hand over the “clarification”

You will have to clarify the calculation if you forgot to indicate any information in it or if errors were found (in the amounts of income, deductions, tax or personal data, etc.).

Also, the “clarification” is submitted when recalculating personal income tax for the past year (letter of the Federal Tax Service of the Russian Federation dated September 21, 2016 No. BS-4-11 / [email protected] ).

The Tax Code of the Russian Federation does not determine the deadline for submitting the updated calculation. However, it is better to send it to the inspectorate before the tax authorities find an inaccuracy. Then you don’t have to worry about a fine of 500 rubles.

In the “Adjustment number” line, “001” is indicated if the calculation is corrected for the first time, “002” when submitting the second “clarification,” and so on. In the lines where errors are found, the correct data is indicated, in the remaining lines - the same data as in the primary reporting.

The calculation indicates the checkpoint or OKTMO incorrectly. In this case, you also need to submit a “clarification.” In this case, two calculations are submitted to the inspection (letter of the Federal Tax Service of the Russian Federation dated August 12, 2016 No. GD-4-11/14772):

• in one calculation, the adjustment number “000” is indicated, the correct values ​​of the checkpoint or OKTMO are entered, the remaining lines are transferred from the primary calculation;
• the second calculation is submitted with the correction number “001”, KPP or OKTMO indicate the same as in the erroneous report, zeros are entered in all sections of the calculation.

If the calculation with the correct checkpoint or OKTMO is submitted late, the fine under clause 1.2 of Art. 126 of the Tax Code of the Russian Federation (for violation of the reporting deadline) does not apply.

To reliably formulate the status of settlements with the budget, in the event that the data of the CRSB changes after the submission of updated calculations, you can submit an application to clarify the erroneously filled in details of settlement documents.

Editor's note:

In connection with the transfer of personal income tax administration by interregional (interdistrict) inspectorates for the largest taxpayers to the territorial tax authorities, the Federal Tax Service of the Russian Federation announced the following.

Starting from reporting for 2021, the largest taxpayers with OP need to submit 6-NDFL and 2-NDFL to the territorial tax authorities. Moreover, if “clarifications” on personal income tax for past periods are submitted after 01/01/2017, then they should also be sent to regular inspections (letter of the Federal Tax Service of the Russian Federation dated December 19, 2016 No. BS-4-11 / [email protected] ).

Closing an individual entrepreneur who was an employer, when to submit reports?

When should I submit my simplified taxation system declaration (during registration I taxed 6%, I submitted zero)? When to submit 2-NDFL, 6-NDFL, Calculation of insurance premiums and is it necessary? The last employee was fired on July 31, 2017. When should I pay my fixed contributions to the Pension Fund and compulsory health insurance for 2021?

Have you decided to close your sole proprietorship? Well, we sincerely hope that there is more in your future than the business you are leaving.

You need to say goodbye to your old business wisely, so as not to take debts and fines with you into your new life. Therefore, we will tell you about the actions that need to be taken and what reports should be submitted when closing an individual entrepreneur.

The process itself is simple: you just need to pay the state duty, close the current account and submit an application to the Federal Tax Service inspection in form P26001.

What to do with reports? Should I submit them on the regular deadline or earlier? When to pay taxes and contributions: as usual or immediately after liquidation? It all depends on what tax regime is used and whether there are employees.