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 2016.
What data is presented in form 6-NDFL
Form 6-NDFL contains information about the amounts of tax calculated, withheld and transferred to the budget, as well as the dates on which these events should have occurred. Let us remind you that the Tax Code does not establish a specific date for personal income tax calculations. The fact that the agent transfers tax to the budget is “tied” only to the date of settlement of the employee’s salary. This is the main point of the 6-NDFL report - to show compliance or non-compliance with these deadlines.
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.
First of all, this is a punishment for late filing of 6-NDFL. The penalty for such a situation will depend on the length of the delay. Every full or partial month of delay will cost the tax agent 1000 rubles. The countdown of the deadline begins on the day following the reporting date, in compliance with the general principle of transferring to the next working day those “deadlines” that fell on a weekend. Thus, the 6-NDFL report for 2017 must be submitted to the Federal Tax Service by April 2, 2018. The fine for 6-NDFL, overdue even by 1 day - until April 3, will already amount to 1000 rubles (1.2 Article 126 of the Tax Code of the Russian Federation).
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 the case of a regular delay in filing a 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).
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.
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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 2019 and in what situations such punishment can be avoided.
Important properties
Filing 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.
What and who are at risk of violations
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 timely 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 - 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.
Design features
This calculation includes several sheets. The first is the title page, which indicates the full name of the document itself. After this, it is filled out, which indicates a complete list of generalized indicators, and then is drawn up, indicating the dates and amounts received by individuals and other types of payments, with the subsequent withholding of personal income tax from them.
In the process of preparing reports for 2019, 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.
Late delivery
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.
Errors and misinformation
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, 2019.
Previously, representatives of the Tax Service said that a fine would be imposed for the presence of any errors in 6-NDFL, but if the organization did not underestimate the amount of tax it had and did not violate the rights of its employee, then this will be considered as a mitigating circumstance and a fine can be imposed reduce. Such grounds were indicated in the official letter of the Tax Service No. GD-4-11/14515, published on August 9, 2019.
In this case, as in the above case, responsibility can be imposed not only on the organization, but also on the responsible employees.
Stipulated fines for failure to submit 6-NDFL in 2019
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 1.2 of Article 126 of the Tax Code, partial months of delay are also taken into account.
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.
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.
As already mentioned, the current Tax Code does not establish any clear lists of errors, and therefore it is not clear what exactly in this case is considered false information. 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.
Other penalties
In addition to penalties, which are established by law and have a clear list in the Tax Code, for tax agents who delay filing reports in Form 6-NDFL, a measure is also provided in the form of blocking a current account. This measure is confirmed by paragraph 3.2 of Article 76 of the Tax Code, as well as the official letter of the Tax Service No. GD-4-11/14515, published on August 9, 2019.
How to correct errors in 6-NDFLto avoid fines and audits by tax authorities? This question interests accountants in connection with the preparation of calculations according to Form 6-NDFL. Errors can be found in the report for any quarter, since explanations from tax officials on how to fill out the calculations are received quite often.
Fines for incorrect data in calculations: how to avoid
Let's start with the fact that if the tax agent provided a calculation with incorrect data, then, according to Art. 126.1 of the Tax Code of the Russian Federation, a fine of 500 rubles is imposed on him. for 1 document. However, if the agent managed to submit a corrected document before the error was discovered by the tax authorities, no penalty will be applied. In this regard, it is advisable to submit an updated calculation in order to avoid not only a fine, but also questions from inspectors.
Let us remind you that when submitting an updated calculation, in the “Adjustment number” column, indicate 001 if this is the first updating calculation, 002 if it is the second, etc. The form must be filled out completely, erroneous information is replaced with correct information. Let's look at the main problems of filling out the calculation, which may lead to adjustments and submission of clarifications.
What errors can there be in 6-NDFL?
Error in details
Firstly, there may be an error in filling out the details on the title page. For example, incorrect TIN or organization name. In this case, we change the details and fill in the remaining data in the same way as the first time.
Read about correcting details in the material .
Lines 010-050 are not allocated for each tax rate
When filling out section 1, it may not be taken into account that for each tax rate, lines 010-050 are filled out separately. In the adjusted calculation, we add lines 010-050 for each bet, and lines 060-090 will contain the total data for all bets.
Errors in the reflection of salaries paid in the next reporting period
The data on lines 040 and 070 should not be equal. If an organization pays wages next month, then personal income tax will also be withheld in the next month, but accrued in the current one. For example, if the salary for June is 10,000 rubles. is paid on July 5, then the calculation for the half-year will be the following data:
The same approach applies to salaries for December of the previous year. It does not fall into section 1 as accrued, but will be reflected in section 2 as paid.
Error in the number of individuals
The incorrect number of individuals on line 060 is also subject to correction. The same employee cannot be counted twice, even if he was fired and rehired.
Error in filling lines 100-120
A mistake when filling out line 100 is to indicate the date of payment of the salary, and not the last day of the month (clause 2 of Article 223 of the Tax Code of the Russian Federation). And line 110 indicates the day when employees received their salary in hand (see the previous table with an example), personal income tax must be transferred no later than the next day (line 120).
Line 120 must indicate the date in accordance with the requirements of the Tax Code of the Russian Federation, and not the date when the tax agent made the transfer to the budget. The data in this column is verified by tax authorities with their information on receipt of payment to the budget. And if the money arrived later than the next day after the salary was paid, the tax agent will receive a question from the Federal Tax Service. For example, the salary was paid on June 7, and the tax was transferred on June 13. In line 110 we indicate June 7, and in line 120 we indicate June 8.
Incorrect indication of income minus personal income tax on line 130
Line 130 indicates income before personal income tax, that is, accrued income. If a different amount was indicated, an amendment should be submitted.
In addition, look for all the latest information and news on filling out the calculation in the section of our website .
Results
To avoid liability for violations made during the preparation of the report, it is necessary to submit an updated form before the tax authority checks the original document. It is necessary to take into account all incoming explanations from tax authorities, which can be tracked in the news of our website.
Form 6-NDFL is a mandatory tax reporting form that must be submitted. Their obligation to submit to the tax inspectorate the documents necessary to monitor the correctness of calculation, withholding and transfer of taxes is provided for by the Tax Code (clause 4, clause 3, Article 24 of the Tax Code of the Russian Federation). We will tell you in our consultation what liability threatens for failure to submit 6-NDFL (approved by Order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11/450@) or for submitting the calculation of the amounts of personal income tax calculated and withheld by the tax agent. .
Fine for late failure to submit 6-NDFL
If a tax agent does not submit Calculation 6-NDFL to the tax office on time, he may be subject to tax liability in the form of a fine. The fine for failure to submit the 6-NDFL form is 1,000 rubles for each full or partial month of delay from the date established for submitting the 6-NDFL form (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).
This responsibility is provided both in case of failure to submit the Calculation and its submission in violation of the deadline. For example, form 6-NDFL for 2018 will be submitted only on 04/02/2019, although it should have been submitted no later than 04/01/2019. Accordingly, for 1 day of delay in submitting the Calculation, the fine will already be 1000 rubles. True, in this case you can try to achieve a mitigation of the punishment.
Penalty for errors in 6-NDFL
If the tax agent submitted the Calculation on time, but the tax inspectorate found false information in it, this threatens with a fine of 500 rubles (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).
In this case, it does not matter how many errors Form 6-NDFL contains: a fine is provided not for each discrepancy found, but for the very fact of submitting the Calculation with errors.
If the tax agent discovered errors before the tax inspectorate and submitted an updated Calculation, you will not have to pay a fine for false information (clause 2 of Article 126.1 of the Tax Code of the Russian Federation).
We talked about how to submit clarification for Calculation 6-NDFL in.
What are the penalties for failure to submit 6-NDFL in 2019? Is there any liability for late submission of calculations? Can a fine be imposed for a payment submitted on time? You will find answers to these and other questions in our article.
What is included in 6-NDFL in 2019
Calculation in form 6-NDFL is used to submit to the tax authority data summarized for a quarter, half a year, 9 months and the corresponding year for all individuals. And in particular:
- on amounts accrued and paid to employees;
- about the availability of tax deductions required by law;
- on the calculated, withheld and transferred to the treasury tax on the income of individuals.
Who should report
There is utmost clarity on this issue: the reporting form in question is regularly submitted once a quarter by all business entities - individual entrepreneurs, LLCs, joint-stock companies, state unitary enterprises, etc., which pay income to individuals. Otherwise, they will face a fine of impressive size for today for failure to submit 6-NDFL.
Please note that these entities are also simultaneously required to generate certificates on the 2-NDFL form. This document contains information on each individual person who received a payment from the company.
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:
- the calculation is not presented at all,
- payment was submitted late.
Tax penalties for organizations and individual entrepreneurs
The amount of financial sanctions for 2019 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.
Read also Federal Tax Service: lack of notification of controlled transactions may become a basis for inspection
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, 2016 No. GD-4-11/14515.
If there is false information in 6-NDFL
The fine for each payment with false information is 500 rubles. But if you discovered an error and submitted an updated calculation before the tax inspectors noticed it, there will be no sanctions (Article 126.1 of the Tax Code of the Russian Federation).
Inspectors may impose a fine due to any error in the calculation in Form 6-NDFL. Inaccuracy in income and deduction codes, total indicators. But in some cases, inspectors reduce the fine, citing mitigating circumstances (clause 1 of Article 112 of the Tax Code of the Russian Federation). These are cases when the tax agent, due to an error (Letter of the Federal Tax Service of Russia dated August 9, 2016 No. GD-4-11/14515):
- did not underestimate the tax;
- did not create adverse budgetary consequences;
- did not violate the rights of individuals.
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).
Deadlines for submitting 6-NDFL in 2019
Taking into account the above requirements and taking into account data on weekends and non-working holidays in 2019, the deadlines for filing Form 6-NDFL in 2019 are as follows:
For 2019, the calculation must be submitted no later than 04/01/2020.
If Form 6-NDFL is not submitted on time, the tax agent may be fined. The fine is 1,000 rubles for each full or partial month from the date established for submitting the Calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).
If you don’t submit 6-NDFL at all, then inspectors may block the tax agent’s account. To do this, they have 10 days from the date when the deadline for submitting the calculation expired (clause 3.2 of Article 76 of the Tax Code, letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515).
