Form 6-NDFL consists of three sections. It is recommended that you create a cover page and complete the second section. Based on the completed data, generalized information is compiled. A document is drawn up for the first quarter, six months, nine months and a year.
Since 2016, new legislative acts have come into force, which are filled in to calculate the amounts of personal income tax withheld by an agent. We are talking about the 6-NDFL form, which does not replace 2-NDFL, but supplements it. Today it is necessary to provide both quarterly and annual reports. There are direct instructions on this in Article 230 of the Tax Code of the Russian Federation.
The document must be filled out for all persons who are recognized as personal income tax agents:
- legal entities;
- entrepreneurs;
- notaries;
- lawyers;
- other citizens in private practice.
Settlements are formed for all income: salaries, dividends, GPC remuneration and others. The only exceptions are those citizens who have received income from transactions related to the sale of property.
The procedure for filling out the 6-NDFL form
The document is divided into three sections:
- title page;
- generalized indicators;
- dates and amounts of income actually received.
To avoid mistakes when filling out, be sure to read the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450. There are general requirements that everyone must comply with. They are often given in popular instructions for dummies. These include a ban on double-sided printing, the need to use black, purple or blue ink. If the declaration is filled out on a computer, the dashes in the cells can be omitted, but it is mandatory to use the Courier New font with a height of 16-18.
Instructions for filling out the main page
The first sheet contains the registration data of the agent. The information should be written with a transcript. All information about the organization and a contact phone number are indicated. Mandatory is the code of the IFTS and the name of the form, year, code according to KND.
Difficulties with filling out this part usually do not arise, a free sample of filling is presented on many Internet resources, so you can easily use it as an example. If the form is submitted for the first time in the reporting period, then in the field where you need to indicate the number of the adjustment, zeros are put down.
Step-by-step completion of the first section
It is created incrementally, taking into account the results obtained since the beginning of the year. Consists of information on each personal income tax rate. The section indicates the percentage of the rate, the amount of accrued income, tax deductions.
General information is displayed only once, taking into account the rate that was formed first. The number of citizens who became recipients of income, the amount of tax withheld and not withheld, the amount of funds returned by the agent is noted. In this case, it is necessary to fill in as many lines as how many rates were used in the reporting period.
The experts emphasize that line 020 "Amount of accrued income" should not coincide with the sum of the corresponding lines of the second section. This is due to the fact that the column also sums up partially taxable incomes, which are not mentioned in the second section.
Completing the second section of the report
After filling out the title, beginners are advised to immediately proceed to this section, and from the data obtained in it, form generalized information. The second block consists of blocks, each of which contains 5 lines. Each sector denotes the payment of taxable income to individuals. These include vacations, sick leave, and salaries.
Payroll tax for the last month of the reporting period is usually withheld in the following month. Therefore, this data is carried over to another posting period. Another subtlety - in the line "Date of actual receipt of income" usually indicates the number by which you must calculate the amounts. Such days are spelled out in the Tax Code.
In conclusion, we note: the form can be submitted in different forms. Notice line 060 of the first section. If it indicates up to 24 inclusive, then you can submit a report in electronic or printed form. When there are more than 25 people in the field, the operator may not accept a printed copy. In this case, you should take it in electronic form, you can online.
