Letter to the tax office regarding non-provision of 6-NDFL

A letter stating that there is no obligation to submit a 2-NDFL calculation must be sent to the tax service if wages for the reporting period were not paid to the organization’s employees.

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It is optimal to clarify the algorithm for providing or not providing 2-NDFL calculations by calling the specific tax service at the place of registration of the organization. Each may have its own rules. There are several options for the development of events in this situation:

The IRS does not require any documentation in this regard at all. A rare, successful case for the company employee responsible for document flow and not entirely legally literate.
Tax authorities require a letter to be sent to their address stating that there is no obligation to provide 2-NDFL calculations. And they don’t ask for any more supporting documents.
In addition to the letter, the tax officer informs you that in order to legally formalize the transaction, you will need a certificate from a banking organization as a basis. She must report that no funds were withdrawn from the company’s current account to credit employees’ salaries.

You need to be prepared for any option. Thus, the attached form and sample letter are convenient for reporting.

There is no need to submit zero calculation 6-NDFL

All tax agents must submit calculations using Form 6-NDFL (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents are, as a rule, employers or customers under civil contracts under which individuals receive income.

At the same time, if during the reporting period an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold tax and did not transfer personal income tax to the budget, then there is no need to submit 6-NDFL calculations. The fact is that in such a situation, an organization or individual entrepreneur is not recognized as a tax agent. The conclusion is confirmed by paragraph 3 of paragraph 2 of Article 230 of the Tax Code and letters of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4901 and dated May 4, 2016 No. BS-4-11/7928.

An organization or individual entrepreneur has the right to submit a zero calculation of 6-NDFL to the INFS (despite the fact that they are not obliged to do this). The tax office, in turn, must accept a zero calculation.The tax office, in turn, must accept a zero calculation.

Formatting a letter

When issuing a letter to the tax office about the failure to provide 6-NDFL, you should formulate all explanations succinctly, indicate only important nuances, and register them in the journal of outgoing letters. The letter must be signed directly by the manager or his authorized representative, attaching the appropriate permission to perform such actions.

When and where is 6-NDFL submitted?

The explanatory letter can be drawn up in any form and contain the following data:

heading for explanations, for example, “Explanations for the absence of the provided form 6-NDFL for the 1st half of 2021”;
the reason for writing the letter, for example, “To avoid blocking the current account...”;
the reason for the absence of the form, for example, “For the 1st quarter of 2021, company XXXXX did not conduct settlements with individuals, therefore, in accordance with the legislation of the Russian Federation, Resolution No. 12345, it is not recognized as a tax agent and should not provide a 6-NDFL report”;
add the numbers of the documents to which the reference is made;
First, indicate the necessary details to the address to which the report should be received.

It should be remembered that only those companies that are listed in Article 226 of the Tax Code of the Russian Federation are recognized as tax agents. It is recommended to submit the letter within 1 month from the end of the reporting period. If the tax authorities do not receive the notification on time, they have the right to temporarily “freeze” the current account and, accordingly, all transactions on it. Once again, please note that only the head of the company or his authorized representative should sign the document. In the second case, a copy of the power of attorney is attached to the letter. This is necessary so that the message is not ignored and gets to the right address.

These requirements are not mandatory and are not prescribed in the Tax Code, but they will help avoid negative consequences and explain the reason for the lack of a report. Thanks to this, the agent will retain access to all accounts, and the company will be able to continue to function stably.

Why do you need a letter about zero 6-personal income tax?

Let us say right away that the Tax Code of the Russian Federation does not provide for the sending or submission of any letters about zero calculations of 6-NDFL. However, the advisability of submitting such a letter is due to the following.

The fact is that without waiting for the calculation of 6-NDFL, the tax office has the right to block the current account of an organization or individual entrepreneur. Blocking is possible if the 6-NDFL calculation is not submitted within 10 working days from the date of the deadline for its submission (See “Penalties for late submission of 6-NDFL in 2021”). After all, the inspectorate simply will not know whether the organization or individual entrepreneur is a tax agent or whether they simply forgot to submit 6-NDFL.

Unfortunately, there is a possibility of such a development of events. And in order to protect the business, it makes sense to submit a free-form letter to the tax office, in which it is reported that the organization or individual entrepreneur has neither employees nor contractors and therefore 6-NDFL is not submitted.

Let's give an example of such a letter.

How to fill out section 2 of the 6-NDFL report?

Indicate only payments for the third quarter - from July 1 to September 30, separately for each month.

Line 100 - date of receipt of income:

Salary is the last day of the month for which you pay it.
Remuneration under a civil contract, vacation pay and sick pay - the day the income is paid.

Line 110 is the tax withholding date. Usually matches line 100. Exceptions:

With advance payment - the day of payment of the final salary for the month.
For material benefits, gifts worth more than 4,000 rubles - on the next salary day.
For excess daily allowances - the nearest salary payment day for the month in which the advance report is approved.

Line 120 is the date when the tax must be paid. Determined according to Article 226 of the Tax Code. If this date is in the 4th quarter, do not include income in section 2, even if you have already shown it in section 1. For example, do not include in section 2 a salary for June that was paid in July.

Line 130 is the entire amount of income for the 2nd quarter, before personal income tax was withheld from it.

Line 140 - the amount of personal income tax withheld for the 2nd quarter.

In one block of lines 110-140, show income for which all three dates coincide: receipt of income, withholding and payment of tax. You can submit a report on paper if you have no more than 10 employees. And only electronically - if you have more than 10 employees.

How often to submit a letter

The above letter can be written only once. In this case, the letter should indicate that the organization or individual entrepreneur will submit calculations in form 6-NDFL as soon as such an obligation arises.

However, an even more reliable option is possible - such a letter can be submitted to the inspectorate at the end of each reporting period. Thus, at the end of each reporting campaign, tax authorities will receive a “reminder” that there is no need to wait for 6-NDFL calculations from a company or individual entrepreneur.

Let us remind you that the reporting periods for submitting 6-NDFL are as follows:

I quarter;
half year;
nine month;
year.

For example, you must submit 6-personal income tax for the 2nd quarter of 2021 no later than August 1, 2021. Accordingly, after August 1, 2021, you can submit such a letter to the Federal Tax Service.

Answers to common questions

Question No. 1 : Is 6-NDFL zero calculated when employees are on administrative leave?

Answer : In case of temporary suspension of activities and non-payment of income to employees, the organization or individual entrepreneur is not a tax agent and does not issue 6-NDFL. Given that employee income was not accrued or paid for several months of the year, for example, only in the 4th quarter, then you can not submit the 6-personal income tax (including zero) for the 1st quarter, half a year and 9 months, and submit the annual calculation should definitely.

Question No. 2 : The organization has suspended its activities, is it necessary to provide 6-NDFL?

Answer : The Federal Tax Service cannot know about the suspension of activities, which means that if before the suspension there were payments to employees, then it is necessary to submit 6-NDFL, and if no payments were made, you need to inform the Federal Tax Service in a letter about the suspension of activities and that you are not a tax agent.

Deadline for submitting a letter

There is, of course, no specific deadline for submitting the letter. The letter is submitted solely at the discretion of the tax agent. However, if you have already decided to send a letter to the tax authorities, it is better to submit it immediately after the end of each reporting campaign and not wait until 10 days have passed. After all, if the 6-NDFL calculation is not submitted within 10 working days from the date of its submission, the Federal Tax Service will be able to block the bank accounts of the organization (clause 6 of article 6.1, clause 3.2 of article 76 of the Tax Code of the Russian Federation). During this period, tax authorities should be reminded that they may not expect a payment from you.

2-NDFL zero

→ → Current as of: February 25, 2021

Accountants of recently registered organizations, as well as organizations that have temporarily suspended their activities for some reason, have a question: is the zero 2-NDFL submitted to the tax office? We are talking about a situation where the organization has no employees at all, or employees are listed, but their salaries have not been paid for a whole year.

For example, due to lack of work, all employees were sent on leave at their own expense for a certain period of time.

2-NDFL certificates are submitted to the inspectorate at the end of the year by organizations and entrepreneurs who are. They report on the amounts of accrued and actually received income by individuals and the amounts of calculated, withheld and transferred tax (). That is, it is understood that 2-NDFL certificates are submitted if income is accrued in favor of individuals (occurs).

How to write

The organization is given 5 days from the date of receipt of the request to respond.
There is no set form. Explanations are given in any form, the main thing is that they are reasonable and provide a complete answer to the requested question. For example, the document incorrectly reflects the amount of income of an individual; the error was made due to a typo. This is what you need to write in the note and attach the corrected report.

A common mistake is discrepancies between statistical information on the number of employees and the certificates provided to the inspectorate. In this case, different answers are given depending on the reason for the discrepancy.

If incorrect data was sent to the statistics, indicate this in the explanation and attach the correct report. If the provided 2 personal income tax certificates did not cover all employees, send the missing documents. Let's look at several examples of explanations for 2 personal income taxes to the tax office.

Explanation to the tax office for personal income tax 2: sample.

An example of a note to the tax office requesting clarification and the difference in information between the 3rd personal income tax declaration and the 2nd personal income tax certificate.

The Federal Tax Service will request clarification of reporting from the organization if there are discrepancies or contradictions that lead to incorrect calculation of tax. The legislation regulates three situations in which such a requirement is considered justified, but one way or another, it is better for the organization to respond to the inspection’s requirement. This is done in any form to avoid penalties or on-site inspection.

>Letter about zero 6-personal income tax: sample

You can write letters about zero settlement of 6-NDFL, which many recommend submitting to the Federal Tax Service to avoid fines or account blocking.

Letter to the tax office regarding non-provision of 6-NDFL

It is recommended to notify tax authorities of the absence of grounds for filling out form 6-NDFL in advance - before the expiration of the period allotted for submitting this calculation. The message is in written form; there is no universal text template. The letter must include the following information:

information about the addressee - the name of the Federal Tax Service that serves the taxpayer;
details by which the individual entrepreneur or legal entity sending the letter can be identified;
brief explanations of the reasons for failure to submit Form 6-NDFL, indicating links to the regulatory framework;
in the justification, you can include references to letters from the Federal Tax Service confirming the right of taxpayers not to submit calculations in the absence of a tax base for personal income tax;
the period for which the business entity does not generate personal income tax calculations;
if necessary, additional explanations are provided about the circumstances that led to the absence of a taxable amount for personal income tax, for example, lack of activity;
signature of the head of the company.

If the letter is signed not by the director, but by an authorized representative, along with the notification, you must also send a copy of the power of attorney, which gives authority to the signatory. Explanations are assigned an outgoing number, which is recorded in the outgoing correspondence log.

Certificate of absence of activities and taxable objects of the taxpayer organization

In the Federal Tax Service ________________________

From ____________________________ _______________________________ (name of organization, TIN, checkpoint, location)

REFERENCE

about the absence of activities and objects of taxation

____________ (name of the taxpayer organization) reports that during the period ________ (indicate the reporting period - quarter, half-year, 9 months, year) our organization did not conduct any activities. The above is confirmed by a certificate from the servicing bank confirming the absence of transactions on the account for the above-mentioned period (attached).

Due to the lack of activity, there was no object of taxation for the following taxes:

— ______________________________________________________________; — ______________________________________________________________; — ______________________________________________________________. (indicate taxes for which there was no object of taxation)

Application:

1. Certificate from the servicing bank regarding the absence of transactions on the account.

Supervisor _______________________

Chief Accountant __________________

Note.

1. Certificates of absence of activities and objects of taxation are submitted at the request of the tax authority with which the organization is registered for tax purposes, together with tax returns.

2. Tax returns (calculations for advance payments) are submitted by organizations for the taxes for which they are taxpayers.

Zero tax reporting consists of:

- title page;

— section containing information about the amounts of tax (contribution);

— section containing the calculation of the tax amount.

If there are no indicators, dashes are entered in the lines (columns) of the tax reporting.

Regardless of the taxation regime, all organizations are required to submit:

- calculation of advance payments for contributions to compulsory pension insurance for persons making payments to individuals - based on the results of reporting periods;

- declaration of insurance contributions for compulsory pension insurance for persons making payments to individuals - based on the results of the tax period;

- certificate of income of an individual in form 2-NDFL (as already noted, wages, even in the absence of economic activity, must be accrued at least in the minimum amount).

If there is transport in the organization, organizations represent:

— calculation of advance payments for transport tax based on the results of reporting periods, if they are provided for by a constituent entity of the Russian Federation;

- transport tax declaration - based on the results of the tax period.

If the organization has land plots, the organization sends:

— calculation of advance payments for land tax based on the results of reporting periods, if they are provided for by the regulations of municipalities;

- land tax declaration - based on the results of the tax period.

Organizations applying the general taxation regime also submit to the tax authorities:

— corporate income tax declaration;

— VAT declaration;

— declaration on property tax of organizations (tax calculation of advance payments for property tax);

— declaration under the UST for persons making payments to individuals (calculation of advance payments under the UST for persons making payments to individuals).

3. Organizations applying the simplified tax system submit to the tax authorities a declaration on the tax paid in connection with the application of the simplified tax system.

4. Organizations that apply the regime in the form of UTII and do not conduct economic activity in the tax period (quarter) cease to be payers of this tax. Consequently, they are not required to submit a “zero” UTII declaration for certain types of activities for this quarter.

Should I submit 6-NDFL zero if there are no employees?

You wanted to know how to fill out the zero 6-NDFL, and the request “6-NDFL zero sample filling” in a search engine led you to this material. So let's figure out whether the zero 6-NDFL, a sample of which you are looking for, is submitted, or in this situation you can do without submitting a report.

6-NDFL is the reporting of a tax agent, which:

It is compiled quarterly and includes data on an accrual basis. Moreover, section 1 in 6-NDFL forms data for the period from the beginning of the year, and section 2 - only data from the last quarter of the reporting period (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650).
Contains generalized figures of accruals in relation to employee income and related personal income tax.

Read more about the form in this section.

It, as well as 2-NDFL reporting, must be submitted by employers who have employees to whom they pay income (clause 2 of Article 230 of the Tax Code of the Russian Federation). Thus, the obligation to submit 6-NDFL in the absence of payment of income to individuals (and, accordingly, in the absence of tax on them) during the reporting period does not arise for the employer.

Therefore, form 6-NDFL with zero indicators does not need to be submitted to the Federal Tax Service. Although, if such a report is sent, the inspection will be obliged to accept it (letter of the Federal Tax Service of Russia dated May 4, 2016 No. BS-4-11/7928). To avoid questions from tax authorities, it is advisable to send them a letter explaining the reasons for not submitting this report.

You will find our recommendations for drawing up such a letter and its sample in the material “Filling out an explanation to the tax office for 6-NDFL - sample.”