The amount of the fine for late submission of the 6-NDFL report

Examples of errors in form 6-NDFL

In addition to incorrect accounting calculations, accountants make other mistakes when submitting these reports:

Deadlines for providing 6 personal income taxes

The Tax Code clearly defines the deadlines for submitting indicators to regulatory authorities:

• Quarterly data must be submitted no later than the last day of the month following the reporting quarter. If the date falls on a weekend, the deadline is moved to the first working day after the established deadline. This norm is prescribed in Article 6.1, paragraph 7 of the Tax Code;
• The date of presentation of data for the year is April 1 of the year following the reporting year.

In 2021, due to holidays, the filing date for the 1st quarter was shifted to May 2. For the 2nd and 3rd quarters, the due dates are July 31 and October 31, respectively.

You should know! All employers who employ employees and accrue income to them are required to submit the form. Only in the absence of employees and taxable income does the employer have the right to refuse to submit 6-NDFL to the tax office.

Help 2 Personal income tax: what will be the fine for failure to submit

Major violations

Organizations are required to submit a 6-NDFL report to the territorial tax authority. It contains generalized information about the income of individuals received for a certain period from a tax agent.

The law establishes sanctions for failure to submit or incorrect submission of reports under 6 personal income taxes.

Fines for failure to provide 6 personal income taxes are established only in cases where the organization hires employees with wages. If there are no employees, there is no personal income tax. There is no obligation to submit this report.

The form is filled out only according to the approved form, which should not be violated. Not only a fine is established for failure to submit 6 personal income taxes, but also a penalty for mistakes made.

All violations are divided into two main groups:

• The invoice was submitted late or not submitted;
• Mistakes were made.

Liability for failure to provide

Tax authorities will impose a fine for failure to submit a 6-NDFL report within ten working days after submitting the calculation. If the delay is less than a month, the fine will be 1,000 rubles. If the period of failure to submit the calculation is longer, the amount of sanctions will be increased by 1,000 rubles for each month of delay.

An example of calculating a fine for late submission of a calculation during the current year

The company submitted 6-personal income tax for the 2nd quarter on August 3rd. Let’s look at the punishment a company faces for failure to provide data on time:

• The number of days overdue is 3, which is less than a month;
• the amount of penalties for failure to submit up to a month will be 1,000 x 1 month. = 1,000 rubles.

6 Personal income tax: step-by-step instructions and filling details

If a business entity does not submit a report within 10 days from the deadline for submission, this may lead to the seizure of bank accounts. However, the Federal Tax Service recommends checking whether the company is a tax agent before taking such a measure. This measure is reflected in letter GD-4-11 / 14515 dated August 9, 2021.

Tax officials can check whether there were revenues to the treasury in the current period from personal income tax. If the fact is confirmed, the current account will be blocked due to failure to submit 6-NDFL.

A situation may arise when an organization has not submitted a document in Form 6 due to the fact that it is not a tax agent. However, the tax authorities blocked the bank account. In this case, it is necessary to prepare and submit a zero report.

Instead of a report, you can submit to the Federal Tax Service a certificate of absence of activity in any form, in which you should indicate the reasons for not submitting the calculation.

In both cases, the block must be lifted the next day after submission of the form or certificate. This norm is prescribed in Article 76, paragraph 3.2 of the Tax Code.

Within one day, the banking organization will resume operations on the current account.

Zero 6 personal income tax: do you need to submit it and to whom?

The amounts of fines for late personal income tax-6 should be transferred to KBK (in field 104) 18211603010016000140. In field 106 the code “TR” should be indicated. In field 107 – the deadline for fulfilling the requirement. In fields 108 and 109 you should note the number and date of the payment order. The amounts of penalties for late transfer of personal income tax are processed in a similar way.

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

Late delivery

The declaration is submitted based on the results of the 1st quarter, 6 months and 9 months. You must be on time by the last date of the reporting period. The annual calculation is submitted no later than April 1 of each year. The inspection will fine regardless of the period of delay. Even being a day late will have consequences.

To avoid penalties, it is important to submit reports on time, avoiding delays

Penalty for late submission of SZV-M in 2021

The fine for 6 personal income taxes not submitted on time depends on the length of the delay. If the delay is less than a month, the organization may be fined 1,000 rubles. For the next month of delay, the amount increases by another 1000 rubles. According to Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, the director is assessed a penalty of 300-500 rubles for submitting a report on time.* A court decision is not required.

Note! Inspectorate employees begin counting the delay from the next day after the deadline for settlements.

When to submit 6-NDFL in 2021

Tax agents submit 6-NDFL calculations quarterly. To calculate 6-NDFL, the following deadlines are established:

• Calculations based on the results of the quarter are submitted by the end of the month following the reporting period,
• The annual report is sent no later than April 1 of the following year.

The deadline for sending the report may coincide with a weekend. Then the dispatch period is extended until the next business day. In 2018, such an extension will be made once: from a non-working day on April 30 to the next working day on May 2.

See the table for the deadlines for sending 6-NDFL in 2021, taking into account the rule for postponing deadlines:

Reporting period in 2021

Last day for sending 6-NDFL

Half year (6 months)

Let us note that if the company or entrepreneur does not have employees or income was not paid to individuals, then there is no obligation to submit a zero 6-NDFL. If you still decide to take the zero calculation, then:

• Do not submit a blank report with blank fields. Enter dashes in text fields, zeros in number fields,
• Follow the deadlines for sending the calculation to avoid possible claims from tax authorities.

Penalty for mistakes made

It is necessary to carefully fill out the reports, checking with real documents

Fine for late registration of a car in 2018

Punishment is also provided in cases where an incorrect report with errors and inaccuracies is submitted. According to paragraph 1 of Art. 126.1 of the Tax Code of the Russian Federation, the fine for false information in 6 personal income taxes is 500 rubles.

It doesn't matter how many errors are found. Penalties are established not for each discrepancy, but for their very fact. If the taxable person himself identified inaccuracies and decided to clarify the calculation, he will not have to pay a fine.

What can you be fined for?

A tax agent (organization or individual entrepreneur) may be held liable in the form of fines in two cases related to the timing:

1. the calculation is not presented at all,
2. payment was submitted late.

Tax penalties for organizations and individual entrepreneurs

The amount of financial sanctions for 2021 is 1 thousand rubles for each month of late payment. Thus, the fine for late submission of 6-NDFL, if the delay is 6 months, will be equal to 6 thousand rubles. This mechanism for calculating sanctions is specified in paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation.

Tax inspectors will impose a fine within 10 working days from the date the tax agent submitted the report. They are not required to wait until the end of the desk audit.

If you do not submit the payment within 10 days from the due date, the tax inspectorate also has the right to block the bank account of the tax agent (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia clarified this in a letter dated August 9, 2021 No. GD-4-11/14515.

Administrative fines for officials

If the tax agent is an organization, officials of the organization, for example its head, will be fined. A fine of 300 to 500 rubles is possible. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation). Keep in mind that individual entrepreneurs, lawyers, and notaries are not held administratively liable (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

Penalty for failure to submit on time 6 personal income tax kbk 2021

If for any reason reports are not submitted to the Pension Fund, Federal Law No. 212-FZ provides for liability.

Characteristics of forms

It is necessary to submit reports to the Pension Fund in the form RSV-1 and SZV-M. The definition of “DAM” means the calculation of insurance premiums.

In turn, the report in form RSV-1 includes a title page and six sections: The first section includes calculations for accrued and already paid premiums (insurance); The second section includes the calculation of insurance premiums according to tariffs (basic and additional).

The section additionally consists of 5 subsections, which allow you to create a breakdown of assessed contributions (for compulsory pension provision and health insurance), including by tariffs (for example, if hired workers work under normal and hazardous working conditions).

What are the fines for failure to submit 6-NDFL in 2021?

What fines has the tax office provided for unscrupulous payers? And do they exist at all, since the reporting is new?

Unfortunately, there is a penalty for late submission of 6-NDFL. What do the tax inspectorate fine for?

Tax authorities can prosecute and impose a fine for 6-NDFL in three cases:

• No reporting was provided at all.
• Form 6-NDFL was submitted late.
• The form was submitted with errors.

The fine amounts may also vary. According to the Tax Code of the Russian Federation (clause 1.2 of Article 126), if an organization or tax agent (individual entrepreneur) fails to submit 6-NDFL reports in a timely manner, the fine starts from a minimum amount of 1,000 rubles for each month of unsubmitted reports.

If an organization has not submitted 6-NDFL for the entire year, then the penalties will be:

• February - 1,000 rubles.
• March - 1,000 rubles.
• April - 1,000 rubles.
• May - 1,000 rubles.
• June - 1,000 rubles.
• July - 1,000 rubles.
• August - 1,000 rubles.
• September - 1,000 rubles.
• October - 1,000 rubles.
• November - 1,000 rubles.

That is, every month 1,000 rubles are imposed. If the reporting is overdue by 11 months and 1 day, then the total fine will be 12,000 rubles.

• KBC for payment of a fine under 6-NDFL - 182 1 1600 140.

In addition to fines on the organization or tax agent, fines may be imposed on officials. Either the manager or the chief accountant of the organization can be fined. In this case, fines are provided in the amount of 300 rubles to 500 rubles (Administrative Code of the Russian Federation, Art. 15, Part 1).

• KBC for payment of a fine by an official - 182 1 16 03030 01 6000 140.

There is a category of tax agents who are not subject to administrative fines:

• Individual entrepreneurs.
• Lawyers.
• Notaries.

In an official letter, the tax service once again reminded that those tax agents who ignore the established deadlines for submitting reports in Form 6-NDFL will be held administratively liable.

Today, penalties for this violation are established in accordance with paragraph 1.2 of Article 126 of the Tax Code, and in this case the date of actual filing of reports is considered as the moment of the offense.

However, due to constant adjustments to the current legislation, many entrepreneurs do not know what fines are currently provided for failure to submit 6-NDFL in 2021 and in what situations such punishment can be avoided.

Article 126. Failure to provide the tax authority with information necessary to carry out tax control

Important properties

The preparation of reports in Form 6-NDFL provides for a fairly large number of nuances that relate to both the preparation of the documentation itself and the timing of its submission to the tax authorities.

The introduction of the need to prepare 6-NDFL reporting is a separate element of the control system over the timeliness and accuracy of tax accounting in the company. Control in this case is ensured by employees of the fiscal service, who monitor the deadlines for submitting reports, the accuracy of the calculations made, as well as the timeliness of accrual of taxes to the treasury.

In case of violation of the rules of current legislation, employers are required to pay a fine, and non-compliance in this case is assessed based on several main factors:

• lack of reporting on the part of the tax agent if he has relevant obligations;
• sending reports later than the deadline established by law;
• unreliability of the information specified in the submitted document, and in the event of discrepancy between the specified information, a fine is imposed only if the tax agent did not submit corrected documentation within a certain time frame or submitted it after the error was discovered by an authorized tax inspector;
• incorrect method of submitting the form - the paper method is provided only for those organizations that have an average number of employees within 25 people, while all others must submit documentation electronically.

Sending the form to the Tax Service office ensures the correct maintenance of tax records in the company, and in case of non-compliance with the established requirements, you should be prepared for the fact that in the near future the regulatory authorities will impose appropriate fines on the organization.

This calculation includes several sheets. The first is the title page, which indicates the full name of the document itself.

After this, the first section is filled out, which indicates a complete list of generalized indicators, and then the second section is drawn up, indicating the dates and amounts of wages and other types of payments received by individuals, with the subsequent withholding of personal income tax from them.

In the process of preparing reports for 2021, you need to submit documentation quarterly, indicating indicators with a cumulative total. At the end of the year, reports for all recent months must be submitted by April 1.

Probably, every entrepreneur has encountered a situation when a company receives a letter from the tax service indicating the imposition of another measure of administrative liability in the form of a penalty or a fine, as a result of which a demand for payment of the debt is immediately indicated. In fact, the registration of 6-NDFL is subject to certain legislative rules, and therefore failure to comply with these rules may ultimately lead to the imposition of a corresponding fine on the company.

As already mentioned, 6-NDFL reporting is required every quarter and for the full year as a whole, and each document provides for the possibility of imposing administrative liability. In addition, it is worth considering that the amount of the fine is constantly increasing, and with each subsequent month you will have to pay more and more.

It is worth noting the fact that it is possible to impose a fine not only on the organization itself, but also on the authorized person who is responsible for submitting the relevant documentation. In particular, appropriate sanctions may be imposed on the head of the company or the chief accountant.

The presence of any errors or inaccuracies in reporting in Form 6-NDFL may lead to the imposition of an appropriate fine, and this sanction will be imposed for each document that was submitted with any violations in it.

Article 126.1 of the Tax Code does not include a specific list of errors that can be recognized as unreliable information, and therefore inspectors are left to make decisions directly on the spot.

At the same time, tax officials should not thoughtlessly impose fines on all payers. In particular, they are not given the opportunity to impose a fine for any errors in 6-NDFL if the company’s error did not lead to a reduction in taxes, and also did not violate the rights of its employees, for example, to receive a deduction.

This rule is stated in the official letter of the Tax Service No. BS-4-11/21695, published on November 16, 2021.

In this case, as in the above case, responsibility can be imposed not only on the organization, but also on the responsible employees.

Sample message about failure to submit Form 6-NDFL

First of all, a penalty may be imposed on the organization and authorized persons if they are late in preparing and submitting reports. Thus, paragraph 2 of Article 230 of the Tax Code specifies the exact deadlines for completing documentation.

First of all, interim documents must be submitted on the last day of the month that follows the reporting period, which recognizes the first quarter, half a year and nine months. In addition, it also provides for the need to submit annual reports, which must be submitted at the end of the reporting period before April 1 of the following year.

If any delay in filing reports is detected, the company may face two main problems.

The first is a fine on a company or private entrepreneur, who is responsible for the duty of a tax agent, the amount of which is 1,000 rubles for each month of delay. In accordance with paragraph 1.

In addition, a fine may also be imposed on the authorized person who is responsible for filing all these reports, that is, the director of the company or the person holding the position of chief accountant.

The fine in this case ranges from 300 to 500 rubles, while private entrepreneurs must pay a fine in accordance with Article 15.6 of the Administrative Code, and its amount ranges from 100 to 300 rubles. Despite the fact that this sanction is a measure of administrative liability, it is issued directly at the tax office.

Article 15.6. Failure to provide (failure to report) information necessary for tax control

It is also worth noting the fact that if the total delay is more than ten working days, then the tax agent’s current accounts may be completely blocked.

A separate measure will be imposed in case of submission of documents with false information. In this case, for each paper in which an error or false information is found, the company will receive a fine of 500 rubles, even if there is no delay in deadlines.

All these issues are resolved by inspectors directly on the spot, and therefore it is recommended to clarify any detected distortions, because only the presence of an updated document with correct information can save you from penalties.

• Quarterly data must be submitted no later than the last day of the month following the reporting quarter. If the date falls on a weekend, the deadline is moved to the first working day after the established deadline. This norm is prescribed in Article 6.1, paragraph 7 of the Tax Code;
• The date of presentation of data for the year is April 1 of the year following the reporting year.

When will an account be blocked if 6-NDFL is not submitted?

For submitting a 6-NDFL calculation later than the deadline established by the Tax Code, a fine of 1,000 rubles is provided. for each full and partial month of delay. 1.2 Art. 126 of the Tax Code of the Russian Federation.

The Federal Tax Service clarified that when calculating full/incomplete months, it is necessary to take into account the period of time from the day following the day of submission of reports established by the Tax Code until the day of its actual submission, inclusive. And for clarity, she showed with examples how to determine the number of months of delay. 1 Letters from the Federal Tax Service.

Source: https://vannacity.ru/shtraf/shtrafy-nesdachu-6-ndfl-2019-godu-otvetstvennost/

What is considered as failure to submit a report?

Failure to submit a report will be considered if:

• failure by the employer to comply with such an obligation, including failure to submit separate reports for separate divisions>;
• delivery after the due date.

In relation to 6-NDFL, violations (not regarded as failure to submit) will also be considered:

• Inclusion of false information in the report. Responsibility for it will arise if the reporting person does not correct the report before the tax authority identifies this error (clause 2 of Article 126.1 of the Tax Code of the Russian Federation).
• Violation of the method of reporting. Only those employers whose number of employees is less than 25 people can submit it on paper (Clause 2 of Article 230 of the Tax Code of the Russian Federation). The rest must report electronically.

Sanctions for failure to submit a report

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

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

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

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

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

What is the penalty for failure to submit 6-NDFL in 2021?

1000 rubles is the minimum cost of being late with form 6-NDFL to the tax office. If the delay in reporting is long - more than a month, then a thousand will be counted for each month of silence, including an incomplete month (clause 1.2 of Article 126 of the Tax Code). Therefore, if a delay with the form is recorded, the situation needs to be corrected as quickly as possible. This way you minimize the tax penalty.

The delay time is the period from the day set for submitting the calculation to the Federal Tax Service (we reminded about the deadlines in a separate section of our article) until the date when the calculation was submitted.

Which BCC should be indicated on the fine payment slip?

Payment of the listed fines should be made by indicating different BCCs in the payment document:

• 182 1 1600 140 - for fines accrued under Art. 119.1, 126, 126.1 Tax Code of the Russian Federation;
• 182 1 1600 140 - for administrative fines assessed in accordance with the Code of Administrative Offenses of the Russian Federation.

In the event of an error in the KBK, the fine cannot be considered unpaid, but you will need to contact the tax authority with an application to clarify the payment (letter of the Ministry of Finance of Russia dated January 19, 2017 No. 03-02-07/1/2145).

Where to transfer?

Penalties for late submission of Form 6-NDFL are based on the provisions of two sources of law: the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation. And depending on this, when transferring money, different BCCs are indicated:

• 182 1 1600 140 – if the punishment was issued on the basis of the Tax Code of the Russian Federation;
• 182 1 1600 140 – in case of an administrative fine from the Code of Administrative Offences.

If the budget classification code was incorrectly indicated on the payment, there will be no financial sanctions. But this issue should be resolved by writing a letter to the tax office about the mistake made in the FDC number and asking them to take this point into account.

Penalty for late submission of 6-NDFL in 2021

Let us remind you that tax authorities wait for the calculation until the last day of the month following the reporting quarter (first, second and third), and until April 1 based on the results of the past year.

For failure to submit or being late, tax authorities will fine you under paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation. The fine will have to pay one thousand rubles for each month of delay, even if it is not a full month. If you were one day late, you paid a thousand rubles, if you were a month and one day late, you would be fined two thousand, etc.

In addition, a fine may be imposed on a company official under Article 15.6 of the Code of Administrative Offenses of the Russian Federation. Amount from 300 to 500 rubles.

And that is not all. If the tax authorities do not wait for the employer to calculate 6-NDFL within 10 days after the deadline, they have every right to block his current account. This right is given to them by clause 3.2 of Article 76 of the Tax Code of the Russian Federation. The money in the account will be frozen until the tax agent corrects himself and submits the report, or explains why he did not submit it.

It is possible that the employer did not make any payments to employees during the reporting period, and therefore did not have to submit the calculation, but the tax office received a fine for late submission. This happens, for example, if an organization has a separate division, but there are no employees in this division. In this case, you just need to send a letter to the tax authorities stating that there were no payments. Clause 5 of Article 101.4 of the Tax Code gives taxpayers the right to send their objections and supporting documents to the Federal Tax Service within a month from the date of receipt of the act.

It’s even safer not to wait for a fine and account blocking, but to send a letter with explanations to the Federal Tax Service in advance.

What is the penalty for failure to provide 6 personal income taxes?

If a company is late in paying personal income tax in 2021, it will face a fine. True, in 2021 there was a legal opportunity to avoid it. This is exactly what is discussed in the article.

What is the penalty for failure to submit 6-NDFL in 2021?

1000 rubles is the minimum cost of being late with form 6-NDFL to the tax office. If the delay in reporting is long - more than a month, then a thousand will be counted for each month of silence, including an incomplete month (clause 1.2 of Article 126 of the Tax Code). Therefore, if a delay with the form is recorded, the situation needs to be corrected as quickly as possible. This way you minimize the tax penalty.

The delay time is the period from the day set for submitting the calculation to the Federal Tax Service (we reminded about the deadlines in a separate section of our article) until the date when the calculation was submitted.

What to do if you are late with 6-NDFL

If for some reason you missed such an important date as the day of submitting your income tax report, complete the calculation as quickly as possible. And submit it to the Federal Tax Service. Moreover, if 10 working days have not yet passed from the established reporting deadline, meet these 10 days. Then you will avoid possible account blocking.

If operations on the account have already been suspended, then you are interested in submitting reports as quickly as possible in order to restore settlements through the bank. Moreover, if you submit the calculation within a month after the date allotted for reporting, then you will minimize the fine. After all, it is accrued for each full or incomplete month (clause 1.2 of Article 126 of the Tax Code).

Will there be a fine for failure to submit electronic 6-NDFL in 2021 (submit a paper form)

Those who have 25 employees or more are required to report electronically on personal income tax (paragraph 7, paragraph 2, article 230 of the Tax Code of the Russian Federation). Violation of the reporting method threatens with a fine of 200 rubles per report (Article 119.1 of the Tax Code). Therefore, if you already have 24 employees, provide electronic reporting.

Penalty for failure to submit 6-NDFL

Just a few years ago, the only reporting that organizations or individual entrepreneurs acting as a tax agent for personal income tax in relation to individuals were required to submit for such income were certificates in form 2-NDFL. Both previously and now they are formed for the year as a whole.

At some point, government officials decided, and it must be said, not unreasonably, that it was quite difficult to control current transfers within a year based on data from such a report. Thus, a new form 6-NDFL was introduced, which tax agents are required to submit quarterly.

For the first time, employers were required to report on it based on the results of the 1st quarter of 2021.

What data is presented in form 6-NDFL

The deadline for submitting this report based on the results of the 1st quarter, half a year and 9 months is until the end of the month following the reporting quarter. A separate deadline is set for the year-end report - March 31 of the year following the reporting year.

Penalty for late submission of 6-NDFL

Simultaneously with the introduction of the 6-NDFL report form, legislators established very clear criteria for imposing various sanctions in the context of possible violations associated with this report.

If the filing of reports is delayed by more than 10 days, the company or individual entrepreneur also faces blocking of the current account (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). This is actually a standard procedure that inspectors resort to in the event of a taxpayer’s failure to submit various declarations.

There is no separate fine for failure to provide 6-NDFL. Sanctions in this case are imposed according to the same principle as in case of regular late submission of the form.

Penalties for errors in 6-NDFL

Penalties for errors in the report are given in Article 126.1 of the Tax Code. It sets out the principle of calculating a fine - 500 rubles for each submitted document containing false information. This provision also applies to the 6-NDFL report. If inspectors identify false information in it, a fine cannot be avoided.

At the same time, errors are possible in any report. And the main thing here is to detect them yourself, before the inspectors do it. If you submit an adjustment to 6-NDFL on time, before receiving requests for corrections, there will be no fine (Clause 2 of Article 126.1 of the Tax Code of the Russian Federation).

Read what fine a late organization will have to pay for late submission of 6-NDFL. We told you when to submit your invoice and how to extend the shipping deadline. You will learn how to avoid a fine even if you are late. We have also prepared forms and sample documents that will help you avoid sanctions.

Tax agents submit 6-NDFL calculations. These are organizations and entrepreneurs that pay income to individuals and withhold personal income tax. Tax agents submit quarterly calculations to the Federal Tax Service using Form 6-NDFL. Its form was approved by order of the Ministry of Finance of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected]

If a company submitted 6-NDFL with errors, late or in violation of the sending procedure, it will have to pay fines. More adverse consequences may also occur. Let's look at them.

When to submit 6-NDFL in 2021

Tax agents submit 6-NDFL calculations quarterly. To calculate 6-NDFL, the following deadlines are established:

• Calculations based on the results of the quarter are submitted by the end of the month following the reporting period,
• The annual report is sent no later than April 1 of the following year.

The deadline for sending the report may coincide with a weekend. Then the dispatch period is extended until the next business day. In 2018, such an extension will be made once: from a non-working day on April 30 to the next working day on May 2.

See the table for the deadlines for sending 6-NDFL in 2021, taking into account the rule for postponing deadlines:

Reporting period in 2021

Last day for sending 6-NDFL

Half year (6 months)

Let us note that if the company or entrepreneur does not have employees or income was not paid to individuals, then there is no obligation to submit a zero 6-NDFL. If you still decide to take the zero calculation, then:

• Do not submit a blank report with blank fields. Enter dashes in text fields, zeros in number fields,
• Follow the deadlines for sending the calculation to avoid possible claims from tax authorities.

Fines for 6-NDFL

Let's figure out what consequences await the company for each violation related to sending 6-NDFL.

For being late with the 6-NDFL report, the organization will have to pay a fine. If the delay is small, less than 1 month, then the fine will be minimal - 1000 rubles. The sanction will be applied even if you are late by 1 day.

If the delay exceeds 1 month, then for each next full and incomplete month you will be charged 1000 rubles. The number of days of delay is counted from the day following the deadline for sending to the day of actual delivery (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation)

The fine will be paid not only by the organization, but also by its leader. For him the amount will be from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Blocking the current account

Source: https://nalog-plati.ru/ndfl/kakoj-shtraf-za-nepredostavlenie-6-ndfl

Regulatory acts: Penalty for late submission of 6 personal income taxes

“Tax Code of the Russian Federation (Part One)” dated July 31, 1998 N 146-FZ (as amended on April 1, 2020)1.2. Failure by a tax agent to submit, within the prescribed period, the calculation of the amounts of personal income tax calculated and withheld by the tax agent to the tax authority at the place of registration

“Code of the Russian Federation on Administrative Offenses” dated December 30, 2001 N 195-FZ (as amended on April 1, 2020) (as amended and supplemented, entered into force on April 12, 2020)1. Failure to submit within the period established by the legislation on taxes and fees or refusal to submit to the tax authorities, customs authorities documents and (or) other information necessary for the implementation of tax control, completed in accordance with the established procedure, as well as the submission of such information incompletely or in a distorted form, except for the cases provided for in part 2 of this article, -

New form of calculation of 6-NDFL in 2021

As of the report for the 1st quarter of 2021, a new form 6-NDFL, approved by order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/753, is in effect. The report has undergone major changes in both structure and content. It now includes:

• Title page;
• Section 1 “Data on tax agent obligations”;
• Section 2 “Calculation of calculated, withheld and transferred personal income tax amounts”;
• Appendix 1 “Certificate of income and tax amounts of an individual” is an analogue of the former 2-NDFL.

The title page contains mostly technical edits. And sections 1 and 2 in the new form, in fact, have been swapped: now section 1 reflects information about the amounts and timing of personal income tax transfers, and section 2 contains generalized information. Another very important change is the inclusion of a 2-NDFL certificate in the calculation. It is no longer necessary to submit it separately, but as part of the calculation it is filled out once a year. There are also changes to the certificate form. Let's look at the procedure for filling out a new report.

Filling out the title page

The title page and the procedure for filling it out are almost the same as the title page from the previous form. Only the names of some fields have changed:

Also, to deprive authorities or close a separate unit, a special code was introduced - “9”.

Filling out Section No. 1

In the first section, we indicate the timing of tax transfers and the amount of tax withheld for the last three months. For example, in a six-month calculation this would be April, May and June. Let's look at it line by line.

• 010: indicate the BCC for tax. You can view the KBK for personal income tax in the Kontur.Accounting directory.
• 020: the amount of tax that was withheld over the last three months, generalized for all employees.
• 021: date no later than which the withheld tax must be transferred to the budget.
• 022: the generalized amount of withheld tax that must be paid to the budget on the date specified in field 021.

Note! The tax amount in field 020 must be equal to the sum of the values ​​of all fields 022. And there must be exactly the same number of fields 022 as fields 021. Similar rules apply for the returned personal income tax from fields 030–032.

• 030: we indicate the generalized amount of personal income tax that was returned to employees over the last three months in accordance with Art. 231 Tax Code of the Russian Federation.
• 031: indicate the return date.
• 032: indicate the refund amount on each date from field 031.

As you can see, now you do not need to indicate the date of actual receipt of income, the date of withholding and the amount of income actually received. Often it is in these fields that confusion has arisen that will finally stop.

Filling out section No. 2

The second section summarizes the amounts of accrued income, calculated and withheld taxes for all individuals. Data are provided from the beginning of the tax period on an accrual basis. For each personal income tax rate, a separate section 2 is filled out. Let’s look at the order of filling out the fields:

• 100: enter the tax rate. If you withhold personal income tax at different rates, then each of them will need its own section 2.
• 105: KBK for personal income tax. You can find out KBK in the Kontur.Accounting directory.
• 110: income generalized for all individuals, accrued from the beginning of the year. In field 111 we indicate data on dividends, in field 112 - on employment contracts, and in field 113 - on GPC agreements for the provision of services or performance of work. The sum of lines 111–113 should be equal to line 110.
• 120: indicate the number of individuals who received taxable income in the reporting period. Indicate all income recipients, and not just those with whom you entered into an employment or civil contract. If one person quits and gets a job again, he is counted as one person. The same applies to individuals who receive income taxed at different rates.
• 130: we indicate the cumulative total of deductions for all individuals from January 1.
• 140: we indicate the generalized calculated tax from the beginning of the year, and in line 141 we additionally highlight the tax on dividends.
• 150: enter the generalized amount of fixed advances, which reduce the amount of calculated tax from line 140.
• 160: we calculate the total amount of tax withheld since the beginning of the year.
• 170: reflect taxes not withheld.
• 180: reflect taxes withheld excessively,
• 190: the total amount of tax returned to taxpayers in accordance with Art. 231 Tax Code of the Russian Federation.

Of the new fields - 112, 113 and 190. Everything else has remained virtually unchanged compared to Section 1 of the 6-NDFL form, which was in force in 2020.

We fill out Appendix No. 1 “Certificate of income and tax amounts of an individual”

We fill out the certificate only when making calculations for a full year. The first time this must be done is by March 2022. The certificate includes information about the income of individuals in the past year, the amount of personal income tax accrued, withheld and paid to the budget, as well as about unwithheld taxes.

The help includes 4 sections:

• Section 1 “Data about the individual - recipient of income.” In it, indicate the TIN, full name, date of birth and passport details of the income recipient. In the “Taxpayer status” field, indicate the appropriate code: “1” - for residents of the Russian Federation, “2” - for non-residents, “3” - for highly qualified non-resident specialists, etc.
• Section 2 “Total amounts of income and tax based on the results of the tax period.” Fill out as many sections 2 as the rates applied to the income received by an individual. Enter the tax rate, total income without deductions, calculated, withheld and transferred tax amount. If part of the tax was withheld excessively, enter it in the appropriate line.
• Section 3 “Standard, social and property tax deductions.” Provide information about the deductions you provide as a tax agent and about notifications issued by the tax office. Enter all deduction codes and corresponding amounts. Next, enter information about tax notices.
• Section 4 “The amount of income from which tax is not withheld and the amount of tax not withheld.” Here we indicate the amount of income from which tax was not withheld, and the amount of calculated tax at the appropriate rate.

In the appendix to the certificate we indicate information about income accrued and actually received by an individual in cash and in kind, as well as in the form of material benefits, and deductions. Separate them by month.

If the calculation needs to be adjusted, the updated form can be submitted without attachments with certificates. If you need to change the information in the certificates, you need to submit the entire calculation.

Results

Failure to submit Form 6-NDFL if there is such an obligation or submitting it later than the deadline established by law will entail not only a fine - it can lead to blocking of the current account. Officials of the employer-organization may also be subject to administrative penalties.

Sources

• https://www.klerk.ru/buh/articles/490025/
• https://shtrafsud.ru/dokumenty/sdacha-6-ndfl.html
• https://buhguru.com/ndfl/shtrafyi-za-6ndfl.html
• https://nalog-nalog.ru/ndfl/raschet-6-ndfl/razmer_shtrafa_za_nesvoevremennuyu_sdachu_otcheta_6ndfl/
• https://zen.yandex.ru/media/nalognalog/razmer-shtrafa-za-nesvoevremennuiu-sdachu-otcheta-6ndfl-5ad79bc158166999a07384b3
• https://zen.yandex.ru/media/id/5b5f20941a66a400a9961e0b/shtrafy-za-6ndfl-5b7d2b3068288c00a9250f00
• https://www.Consultant.ru/law/podborki/shtraf_za_nesvoevremennuyu_sdachu_6_ndfl/