How to submit 6 personal income taxes when changing your legal address, when moving to another tax office, an example of filling out, what to do if you submitted it to the wrong place

General rule

Quarterly reporting 6-NDFL is prepared in the form approved by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450, by all tax agents for personal income tax (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents are organizations and individual entrepreneurs who employ individuals under employment and civil law contracts.

Calculations must be submitted to the Federal Tax Service at the place of tax registration of the organization or individual entrepreneur (clause 2 of Article 230 of the Tax Code of the Russian Federation). That is, organizations submit Form 6-NDFL according to their location, and entrepreneurs - according to their place of residence (Article 11, paragraph 1 of Article 83 of the Tax Code of the Russian Federation). If an organization has separate divisions, then calculations are provided at the location of each of them. This is the general rule, but where to submit 6 personal income taxes when changing your legal address?

For your information

Only those who accrue and pay income to individuals must submit Form 6-NDFL. If the organization did not carry out such actions during the reporting period, then there is no need to provide the calculation to the tax office. If it does, then the tax inspectorate must accept it (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11/13984).

How to submit tax reports after changing your legal address?

author of the answer,

Question

What are the features when submitting tax reports after changing your legal address?

Answer

If the organization managed to submit reports before changes were made to the Unified State Register of Legal Entities and the reports were accepted by the tax authorities at the previous place of registration, then there is no need to submit these reports to the new tax office.

When the taxpayer’s address changes, the old Federal Tax Service transfers to the new inspectorate all documents regarding the payer, including the “Settlements with the Budget” cards.

If an organization submits reports after making an entry in the Unified State Register of Legal Entities, then:

Calculation of insurance premiums

There is no need to submit two contribution statements (with old and new details). The calculation must be submitted to the new inspection and indicated in it (Letters of the Federal Tax Service of Russia dated 08/18/2017 N ZN-4-11/ [email protected] , dated 08/17/2017 N ZN-4-11/ [email protected] ):

— a new checkpoint assigned to the organization by the inspection at a new address;

— all data (about the object of taxation, the base for contributions, the calculated amount of contributions, etc.) for the period from the beginning of the year, including data for the time before the move;

- new OKTMO code in section 1 - at the new location of the organization.

Property tax reporting

According to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 19, 2017 N BS-4-21 / [email protected] ), in case of changing the legal address and registering with the new tax office in relation to property subject to taxation at the location of the organization, you can:

- before the day of registration with another tax authority, submit the calculation of the previous inspection;

- after registration with the new inspection, submit the calculation to the tax authority at the new place of registration.

In any option, the OKTMO at the previous location of the legal entity is indicated in the advance payment calculation.

When the time comes to submit a property tax return for the year, the organization needs to enter the OKTMO at the new address and send the declaration to the new tax authority.

2-NDFL
AND 6-NDFL
In case of deregistration of an organization (separate division) with the tax authority at the previous location of the organization (separate division) and registration with the tax authority at the new location of the organization (separate division), the card “Settlements with the budget » (hereinafter referred to as the RSB card) for personal income tax of this organization (separate division) is subject to transfer to the tax authority at the new location of the organization (separate division). At the same time, the tax authority at the previous location transfers all data on arrears and overpayments to the tax authority at the new location, in which RSB cards are opened simultaneously with OKTMO at the previous location and with OKTMO at the new location of the organization (separate division).

Taking into account the above, after registration with the tax authority at the new location, the organization (separate division) (tax agent) submits to the tax authority at the new location certificates in form 2-NDFL and calculations in form 6-NDFL, namely:

- certificates in form 2-NDFL and calculation in form 6-NDFL for the period of registration with the tax authority at the previous location, indicating OKTMO at the previous location of the organization (separate division);

- certificates in form 2-NDFL and calculation in form 6-NDFL for the period after registration with the tax authority at the new location, indicating OKTMO at the new location of the organization (separate division).

At the same time, in the certificates in form 2-NDFL and in the calculation in form 6-NDFL, the checkpoint of the organization (separate division) assigned by the tax authority at the new location of the organization (separate division) is indicated.

Income tax

Income tax reporting is always submitted for the past period (Clause 1, Article 289 of the Tax Code of the Russian Federation). But at the same time, the Tax Code of the Russian Federation states that such a declaration must be submitted to the tax authorities at the location of the organization and the location of each of its separate divisions. And in the order of filling out the income tax return (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/ [email protected] ), these provisions are specified. In particular, clause 3.2 of the Procedure states that the declaration indicates the checkpoint assigned to the organization by the tax authority to which the declaration is submitted. In this case, the checkpoint of the organization at its location is indicated in accordance with the document confirming the registration of the organization with the tax authority.

This means that the above general rule will apply when submitting reports. If the reporting is submitted before an entry is made in the Unified State Register of Legal Entities about a change in the location of the legal entity, then it must be sent to the “old” inspectorate (after all, this is the checkpoint indicated in the current certificate of registration). And if the reporting has to be submitted after the move (that is, when the old certificate has already lost its validity), then it must be submitted to the “new” Federal Tax Service, even if this declaration relates to the periods preceding the move.

VAT

According to paragraph 2 of Art. 174 of the Tax Code of the Russian Federation, the amount of tax payable to the budget for sales operations (transfer, execution, provision for one’s own needs) of goods (work, services) on the territory of the Russian Federation is paid at the place of registration of the taxpayer with the tax authorities. That is, in this case the general rule applies. If VAT is transferred to the budget before the date of entry into the Unified State Register of Legal Entities about a change of location, the tax is paid by the organization using the details of the “old” inspection. If the tax is paid after making the specified entry in the register, then it should be transferred according to the details of the “new” Federal Tax Service.

This is also confirmed by the Procedure for filling out a VAT return (approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] ). Paragraph 18 of the Procedure says that the checkpoint for reflection in the declaration must be taken from the certificate of registration. And clause 34.1, that the declaration indicates the OKTMO of the territory where the tax is paid (i.e. at the location of the organization - Article 174 of the Tax Code of the Russian Federation).

Pension Fund

If the location of a legal entity changes, the territorial body of the Pension Fund of the Russian Federation at the new location of the policyholder assigns it a new registration number.

After assigning a new registration number, reports must be submitted to the Pension Fund at the new address.

FSS

The FSS does not change the registration number when changing the address. Reporting is submitted to the new address.

She answered the question:

G.P. Cold,

expert of IPC "Consultant + Askon"

Address changed

So, where to submit 6-NDFL when changing address? To the inspectorate at the new place of registration (clause 2 of Article 230 of the Tax Code of the Russian Federation). Both organizations and individual entrepreneurs should do this. The procedure for filling out OKTMO depends on the period for which the reports are submitted.

Time interval for which the calculation is submitted	OKTMO code
Period before registration at a new location	Old OKTMO code
Period after registration at a new location	New OKTMO code

As for the checkpoint, after a change of address, only the new code is indicated in the calculation (letter of the Federal Tax Service dated December 27, 2016 No. BS-4-11/25114). Now you know where to submit 6-NDFL when changing the legal address of an organization or an individual entrepreneur.

How will filling out the title page 6 of personal income tax change?

Declaration 6 of personal income tax is submitted to the tax authorities quarterly within the time limits specified by law. The title page indicates the gearbox and OKTMO codes. If the legal address changes, the codes will change. Explanations for reflecting information in these fields are presented in report 6 of personal income tax No. MMV 7-11-450.

Clause 1.10 states that when generating declaration 6, the OKTMO code is set separately for the company’s legal addresses. In addition, for divisions, with a separate code and for the parent organization, they submit a report 6 personal income tax by code to the appropriate authorities.

For each OKTMO, when changing the legal address, it is important to submit separate declarations for the new place of tax registration.

Calculation 6 of personal income tax is filled out with the indication corresponding to the checkpoint in the tax registration certificate and is entered at the time of generation of information on personal income tax. This is explained in paragraph 2.2 of the Procedure for filling out the report. The standards are defined for both the parent company and branches.

Thus, based on the regulations, letters and clarifications of the Ministry of Finance and the Federal Tax Service, after the move, the agent submits two reports to the tax authority:

The first report indicates information on indicators before the move, indicating the old OKTMO and checkpoint;
the second report is filled out only for transactions made after changing the legal address. Accordingly, it writes new codes and represents only where the company has moved. This procedure applies in accordance with letter BS 4-11-25114.

In the letter, the Federal Tax Service indicates that after deregistration to the tax authorities at the address of the new registration of the company due to a change in location, the inspector hands over the “Settlements with the Budget” card. At the same time, information about debt or overpayment of personal income tax is transmitted. After which two payment cards with the budget are opened: for the old and new OKTMO.

When filling out the declaration, indicate the tax period code correctly if there is a reorganization or liquidation of the enterprise.

How to fill out 6 personal income tax when changing address

If the report is submitted by a notary or other person who is engaged in private practice, then the OKTMO code is tied to their place of residence.

Answer

Filling out section 2 should be performed on two reports, separately for the old code before the moving date, and separately for payments made after the move indicating the new OKTMO.

Completing 1 section must also be divided into 2 reports. In one, show the information in fields 020, 040 and 070 as a cumulative total from the beginning of the reporting year. In the second report, you need to report income on an accrual basis from the date of move until the end of the year.

The tax inspector will independently add up the data from the two forms. If questions arise, it will be possible to explain that after the move, two calculations were presented separately for each period in accordance with the norms of current legislation.

for each month of delay.

When should I report?

Tax agents are required to submit (clause 2 of Article 230 of the Tax Code of the Russian Federation):

Tax agents are required to submit clause.

What regulatory document regulates the mechanism for submitting 6-NDFL during reorganization

A document that describes in detail the algorithm of actions of a tax agent when submitting 6-NDFL in the conditions of reorganization does not currently exist. However, this does not mean that there is no regulatory regulation on this issue, and companies undergoing reorganization can act at their own discretion.

The process of submitting 6-NDFL in such a situation is regulated by the following regulations:

Tax Code of the Russian Federation (Articles 50, 55, 230).
The procedure for filling out 6-personal income tax, approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] , taking into account changes made by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/ [email protected]

In addition, the “tax” aspects of the reorganization are based on “civil” ones - clause 4 of Art. 57 of the Civil Code of the Russian Federation, which outlines the key rules of reorganization:

the company is considered reorganized (except for cases of merger) from the moment of state registration of the companies created during the reorganization;
the merged company is considered reorganized from the moment information about its liquidation is reflected in the Unified State Register of Legal Entities.

This article of the Civil Code of the Russian Federation defines an important aspect for tax reporting - the date from which responsibility for the preparation and transmission of reporting to tax authorities passes to the newly formed person after the reorganization.

The second important nuance for tax reporting, which includes 6-NDFL, is determining the duration of the last tax period for the reorganized company for which it must report. The algorithm described in paragraph 2 of Art. applies here. 55 of the Tax Code of the Russian Federation: the last tax period for a reorganized company is the period of time from the beginning of the current year to the date of reorganization.

The second important nuance for tax reporting, which includes 6-NDFL, is determining the duration of the last tax period for the reorganized company for which it must report.

Who issues a new OKTMO when changing the legal address

To obtain a new OKTMO code, the taxpayer does not need to go anywhere. As soon as the information from the old tax office gets into the new one, the inspector will send all the data to the statistical authorities. Then you can request an information notice from Rosstat or find out the meaning of the code from your Federal Tax Service. In addition, the current OKTMO codes are posted on the federal ]]> portal of the Federal Tax Service ]]> (to clarify the information you will need to enter the location of the enterprise or the OKATO code), as well as in reference and legal systems.