Unfortunately, the Tax Code of the Russian Federation does not regulate a situation that is quite common in practice - how to fill out 6-NDFL for two OKTMOs. This is when an employee is transferred from one division of the organization to another, and they are registered in the territories belonging to different OKTMO codes. How, in this case, to pay income tax and indicate different OKTMOs in 6-NDFL? This is discussed in our consultation on the example of several situations.

Explanations of the Federal Tax Service

The tax service of Russia issued a letter dated February 14, 2018 No. GD-4-11 / 2828, in which it explained which OKTMO to indicate in 6-NDFL if personnel migrate to separate divisions of their employer.

Below in the table, we have collected comments from officials about filling out 6-ndfl when transferring an employee to another separate division.

In practice, an accountant is often faced with a dilemma of how to pass 6-NDFL with different OKTMO. Especially if there are different OKTMOs in one tax office within the same calculation of 6-NDFL.

Many difficulties arise when changing the legal address. In addition to the fact that you need to notify the state authorities in a timely manner, it is also important to correctly submit all declarations, information and pay personal income tax. Let's consider step by step the process of submitting certificates of 6 personal income tax in case of moving in the middle of the reporting period.

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

The 6th personal income tax declaration is submitted to the tax authorities on a quarterly basis within the time frame specified by law. The cover page indicates the codes of the checkpoint and OKTMO. When the legal address is changed, the codes will change. Explanations on the reflection of information in these fields are presented in the report 6 of personal income tax No. ММВ 7-11-450.

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

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

Calculation 6 of personal income tax is filled out with an indication corresponding to the checkpoint in the certificate of tax registration and is entered at the time of formation of information on personal income tax. This is explained in clause 2.2 of the Procedure for completing the report. The norms are determined for both the parent company and the 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 moving, indicating the old OKTMO and checkpoint;
• the second report fills in only on transactions made after the change of legal address. Accordingly, he prescribes new codes and presents only where the company has moved. This procedure operates in accordance with the letter BS 4-11-25114.

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

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

How to submit a 6 personal income tax return when changing a legal address

The company changed its legal address on July 10, 2017. How, in this case, to submit the declaration for 9 months and a year? Which OKTMO should be specified? And how to pay taxes and report correctly in the following periods?

For this situation, the declaration for 9 months must be submitted separately before July 10, indicating the old OKTMO and the checkpoint, and separately for the period after the move, indicating the new codes.

Personal income tax declarations are submitted to the inspectorate at the new location of the organization:

• Separately for the period from 01/01/2017 to 07/09/2017 indicating the old OKTMO;
• separately for the report from 10.07.2017 until the end of the year - the new OKTMO.

Personal income tax in relation to the period of previous registration should be paid with an indication of the OKTMO, which was valid before the move. If the transfer date has already come after the move, a new code is indicated in the payment documents.

If the change of the legal address is not related to the change of the inspection

In February, the organization changed its legal address, while the inspection remained the same. In other words, the organization has moved within the same area. Only the OKTMO code has changed.

Before tax registration after the move, all payments to the treasury were made according to the previous OKTMO. Before changing the address, a budget check was made.

In March, the company transferred income tax to the new OTKMO.

How to present a report for the 1st quarter for this situation? Questions arise about how to fill in section 1.

Answer

Completion of section 2 should be performed on two reports, separately according to the old code before the date of the move, and separately for payments made after the move, indicating the new OKTMO.

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

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

What to do if the report is submitted to another tax office

If the personal income tax declaration was submitted to the wrong inspectorate, this is regarded as an overdue report. Fiscal authorities have the right to apply sanctions. If an error is found, you must immediately cancel the incorrectly drawn up form and submit it to the tax office at the place of new registration in a revised form.

Penalties for violation of deadlines for submitting Form 6

Penalties may be imposed if the declaration has not been received by the fiscal authorities on time. In this case, it does not matter that the information is presented to different tax authorities. For the company it will cost 1000 rubles. for each month of delay. This norm is established in the Tax Code of Art. 126 p. 1.2. In addition, for this violation, a penalty may be imposed on an official who is responsible for the timely submission of the declaration in the amount of 300-500 rubles. according to the Code of Administrative Offenses, Art. 15.6 h. 1.

If the inspectorate has not received letters in any form about the reasons for not submitting the calculation, the tax authorities can forcibly block the current accounts after 10 working days after the end of the deadline.

If, after submitting the calculation on paper, the inspectors regard it as illegal submission of the report, it will cost the organization in accordance with the Tax Code of Art. RUB 119.1 200

If the organization has submitted a zero report to the tax office, they must accept it. It is recommended to notify the tax authorities about the absence of data for a calendar year. This will help avoid erroneous blocking of the account.

However, if income is accrued for a period of at least one month, the report is submitted quarterly.

Before filling out 6 IFTS, starting with the 2017 report, you need to carefully check the codes of the place of presentation. The new table is shown below.

Please note that in 2018, due to weekends and holidays, the deadlines for submitting the 6 personal income tax return for the 1st quarter were postponed.

Conclusion

Tax agents are required to submit the calculation to the fiscal authorities. Only the absence of accrual of income at the beginning of the year gives the right not to report to the IFTS. If the tax inspectorate changes, information should be submitted on two forms by the end of the reporting year, indicating the old and new OKTMO.

6-NDFL sent to the wrong IFTS, what to do?

6-NDFL was sent to the wrong IFTS. Explanations of experts vary. How to proceed?

Question. We were provided with explanations: If the 6-NDFL was sent to the wrong IFTS, it is necessary to provide an updated zero declaration and at the same time the primary one to the IFTS at the place of the UTII activity, and there will be no fine. "If you hand over the settlement with the correct checkpoints and OKTMO after the deadline, you will not be fined for this." Why? On what basis? If OKTMO changes, the IFTS also changes.

Answer. Formally, the tax authority can bring the tax agent to tax liability for violation of the deadline for submitting the calculation in the form of 6-NDFL, but at the same time the tax authority must take into account all mitigating circumstances, which include:

1. In fact, the taxpayer has submitted this calculation to the tax authorities within the prescribed period at the place of registration at the place of residence;

2. Timely transferred to the budget the amount of income tax calculated and withheld from employees;

3. Has not violated the rights of individuals in any way;

4. Didn't underestimate the tax;

5. Has not created adverse budgetary implications.

In addition, the issue of bringing to tax liability should be considered taking into account the established factual circumstances, including the circumstances mitigating liability, excluding the prosecution of a person and excluding the person's guilt for committing a tax offense when making a decision on bringing a tax agent to responsibility, must prove guilt. tax agent. In this case, a person is considered innocent of committing a tax offense until his guilt is proven in the manner prescribed by federal law. A person brought to justice is not obliged to prove his innocence in committing a tax offense. The duty to prove the circumstances that testify to the fact of a tax violation, and the guilt of the person in committing it, rests with the tax authorities. Fatal doubts about the guilt of the person brought to justice shall be interpreted in favor of this person.

An updated calculation according to the 6-NDFL form must be submitted if, after the initial calculation has been submitted:

the data on the amounts of income and tax has changed (for example, the tax has been recalculated);

found errors in the primary calculation.

The calculation with an erroneous checkpoint or OKTMO will have to be canceled. To do this, submit an update with the same checkpoint or OKTMO, and put zeros in all digital indicators. This is necessary in order to remove erroneous charges from the personal account. On the title page, in the line "Correction number" put "001" when submitting the first revised calculation, "002" - the second, and so on. This is stated in clause 2.2 of the Procedure approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450.

Simultaneously with the zero revision, present the initial calculation with the correct checkpoints and OKTMO. Fill in all the indicators in it. That is, transfer them from the calculation with an erroneous checkpoint or OKTMO to a new one with the correct codes. Apply this procedure before the Federal Tax Service of Russia approves the new calculation form.

Please note: if you hand over the calculation with the correct checkpoints and OKTMO later than the deadline, you will not be fined for this.

If you have already transferred personal income tax and indicated the wrong KPP or OKTMO in the payment order, submit an application to the tax office to clarify the details (clause 7 of article 45 of the Tax Code of the Russian Federation). Such clarifications are given in the letter of the Federal Tax Service of Russia on August 12, 2016 No. GD-4-11 / 14772.

What fines are threatened if you fill out report wrong or pass later.

Responsibility for violations calculated in accordance with the 6-NDFL form threatens in such cases:

Didn't pass the calculation or passed it with a delay.

The amount of the fine for a tax agent is 1000 rubles. for each full or incomplete month from the day for submitting the calculation (clause 1.2 of article 126 of the Tax Code of the Russian Federation). The delay period will be calculated from that day until the date you submitted the calculation (in person, through a representative, by mail or over the Internet).

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

If you do not submit the calculation within 10 days from the due date, the tax inspectorate also has the right to block the tax agent's bank account (). The Federal Tax Service of Russia explained this to Art.

They provided inaccurate information in the calculation.

The fine for each calculation with inaccurate information is 500 rubles. But if you find an error and have submitted an updated calculation before tax inspectors noticed it, there will be no sanctions ().

Inspectors can impose a fine due to any error in the calculation on the 6-NDFL form. Inaccuracy in the codes of income and deductions, sum indicators. But in some cases, inspectors reduce the fine, referring to extenuating circumstances (clause 1 of article 112 of the Tax Code of the Russian Federation). These are the cases when the withholding agent, due to an error:

did not underestimate the tax;

did not create adverse budgetary implications;

did not violate the rights of individuals.

The Federal Tax Service of Russia explained this in a letter dated August 9, 2016 No. GD-4-11 / 14515.

Not only the organization can be held accountable, but also responsible employees (for example, the head). The official faces an administrative fine of 300 to 500 rubles. ().

Entrepreneurs, lawyers, notaries are not brought to administrative responsibility ().

Letter of the Federal Tax Service of Russia dated 09.08.2016 No. GD-4-11 / 14515 "On the tax liability of tax agents".

The Federal Tax Service, in connection with incoming requests from territorial tax authorities on the application of the provisions of the Tax Code of the Russian Federation (hereinafter referred to as the Code) in terms of tax liability of tax agents, reports the following.
Clause 1 of Article 24 of the Code stipulates that tax agents are persons who, in accordance with the Code, are entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the budgetary system of the Russian Federation.
In accordance with paragraph 2 of Article 230 of the Code, tax agents submit to the tax authority at the place of their registration:
a document containing information on the income of individuals for the past tax period and the amounts of tax calculated, withheld and transferred to the budget system of the Russian Federation for this tax period for each individual, annually no later than April 1 of the year following the expired tax period (hereinafter - information according to the 2-NDFL form), according to the form, formats and in the manner approved by the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected]"On approval of the form of information on the income of an individual, the procedure for filling out and the format of its presentation in electronic form";
calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter - calculation according to the 6-NDFL form, calculation), for the first quarter, six months, nine months - no later than the last day of the month following the corresponding period, for the year - not later than April 1 of the year following the expired tax period, in the form, formats and in the manner approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected]"On approval of the form for calculating personal income tax calculated and withheld by a tax agent, the procedure for filling it out and submitting it, as well as the format for submitting the calculation of personal income tax calculated and withheld by a tax agent in electronic form."
Federal Law No. 113-FZ dated 02.05.2015 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation in order to increase the liability of tax agents for non-compliance with the requirements of legislation on taxes and fees" (hereinafter - Federal Law No. 113-F3) Part One The Code has been supplemented with provisions stipulating, from January 1, 2016, the liability of tax agents for failure to fulfill (improper fulfillment) of their obligations related to the submission of information (information, calculations) to the tax authority.

1. In respect of tax agents who have not submitted 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 within the prescribed period, liability is provided in the form of a fine in the amount of 1,000 rubles for each full and incomplete month, starting from the day established for the submission of the calculation (clause 1.2 of Article 126 of the Code) .1
The moment of detection of a tax offense, in case of failure to submit the calculation in the 6-NDFL form within the established time limit, will be the date of the actual submission of such a calculation (in person or through a representative), the date of its sending by mail or the date of sending it, recorded in the confirmation of the date of dispatch in electronic form via telecommunication channels through the operator of electronic document management. Consequently, upon discovering the fact of an offense, the tax authorities, within 10 days from the date of detection of the specified violation, draw up an act in the manner prescribed by Article 101.4 of the Code, regardless of the timing of the completion of a desk tax audit according to the presented calculation.
Thus, when applying the specified tax liability to a tax agent, one should proceed from the date of submission of the calculation in the 6-NDFL form and, in order to calculate the amount of the tax sanction, take into account the period from the date of submission of the calculation established by the Code to the actual date of its submission.

2. If the tax agent fails to submit the calculation of the amounts of personal income tax calculated and withheld by the tax agent to the tax authority within 10 days after the deadline for submitting such a calculation, the head (deputy head) of the tax authority makes a decision to suspend the operations of the tax agent on his bank accounts and his electronic money transfers (clause 3.2 of Article 76 of the Code) .1
In order to implement these provisions, the tax authorities, in order to identify the fact of failure to submit the calculation in the 6-NDFL form within the prescribed period, should take into account the facts of transferring the personal income tax to the budget system of the Russian Federation, calculated and withheld by the tax agent from taxpayers, in the reporting period, submission certificates in the form 2-NDFL for the previous tax period, other information available in the tax authority, indicating that the tax agent has such an obligation.

3. With regard to tax agents who submitted documents containing false information, liability was established in the amount of 500 rubles for each document submitted (clause 1 of Article 126.1 of the Code) .2
It should be noted that the Code does not contain a definition of "false information". In this connection, any completed details of information on the 2-NDFL form and calculations on the 6-NDFL form, which do not correspond to reality, can be attributed to unreliable. With regard to the documents mentioned, these can be any mistakes made by the tax agent when filling in the relevant details (for example, in the personal data of the taxpayer, codes of income and deductions, sum indicators, etc.).
So, the basis for bringing to responsibility, provided for in paragraph 1 of Article 126.1 of the Code, will be the inaccuracy of information made as a result of an arithmetic error, distortion of sum indicators, other errors that entail unfavorable consequences for the budget in the form of non-calculation and (or) incomplete calculation, not transfer of tax, violation of the rights of individuals (for example, rights to tax deductions).
This liability is also applied in the event of an error in the indicators identifying taxpayers - individuals (TIN of an individual, last name, first name, patronymic, date of birth, passport data), which may also lead to the impossibility of fully exercising the rights of individuals, as well as the rights and the duties of the tax authorities (in terms of tax administration).
At the same time, in the case of providing false information that did not lead to non-calculation and (or) incomplete calculation of tax, to unfavorable consequences for the budget, violation of the rights of individuals, the tax authority, when considering a case on collecting a sanction for a tax offense, must take into account the provisions of paragraph 1 of Article 112 of the Code regarding the application of mitigating circumstances.
In accordance with paragraph 2 of Article 126.1 of the Code, the tax agent is released from the liability provided for by the specified article, if he independently identified errors and submitted the revised documents to the tax authority before the tax agent learned about the discovery by the tax authority of the inaccuracy of the information contained in the documents submitted by him. ...
Clause 1 of Article 80 of the Code establishes that a tax agent submits calculations to the tax authorities in the manner prescribed by part two of the Code in relation to a specific tax. The calculation of the amounts of personal income tax calculated and withheld by a tax agent is a document containing information summarized by the tax agent in general on all individuals who received income from a tax agent (a separate subdivision of a tax agent), on the amounts of income accrued and paid to him. , provided tax deductions, on the calculated and withheld tax amounts, as well as other data serving as the basis for calculating the tax.
The provisions of Article 88 of the Code regulate the procedure for conducting a desk tax audit of tax returns (calculations) and documents submitted by a taxpayer, as well as other documents on the taxpayer's activities held by the tax authority.
According to paragraph 10 of Article 88 of the Code, the rules provided for by this Article also apply to tax agents.
Thus, the identification of inaccurate information reflected by the tax agent in the calculations according to the 6-NDFL form is carried out by the tax authority as part of a desk tax audit of the calculation submitted by the tax agent in accordance with Article 88 of the Code.
In addition, the identification of inaccurate information reflected by the tax agent in the calculations in the form of 6-NDFL can be carried out by the tax authority as part of an on-site tax audit for the relevant period.
In case of revealing inaccurate information reflected by the tax agent in the calculations in the form of 6-NDFL, outside the framework of cameral and field tax audits, the proceedings on the case provided for by the Code, Article 101.4 of the Code.

At the same time, the tax authorities should take into account that, in accordance with paragraph 1 of Article 113 of the Code, a person cannot be held liable for committing a tax offense if from the day it was committed or from the next. days after the end of the tax period during which the offense was committed, and before the decision on prosecution was made, three years had elapsed.

If the facts of submission of information in the form 2-NDFL, containing inaccurate information, are revealed, the proceedings on the case of tax offenses provided for by the Code are carried out in the manner prescribed by Article 101.4 of the Code.

According to Article 106 of the Code, a tax offense is recognized as a guilty committed unlawful (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons for which the Code establishes responsibility.

Clause 6 of Article 108 of the Code establishes that a person is considered innocent of committing a tax offense until his guilt is proven in the manner prescribed by federal law. A person brought to justice is not obliged to prove his innocence in committing a tax offense. The duty to prove the circumstances that testify to the fact of a tax violation, and the guilt of the person in committing it, rests with the tax authorities. Fatal doubts about the guilt of the person brought to justice shall be interpreted in favor of this person.
In addition, when considering a case on the recovery of a sanction for a tax offense, it is necessary to take into account the circumstances that mitigate or aggravate the liability provided for by the provisions of Article 112 of the Code.
In accordance with paragraph 1 of Article 111 of the Code, a list of circumstances excluding guilt is provided, but this list is not exhaustive. According to subparagraph 4 of paragraph 1 of this article, the court or tax authority considering the case may accept other circumstances that are not specified in the list of circumstances excluding guilt.
In this regard, the issue of bringing to tax liability should be considered taking into account the established factual circumstances, including the circumstances mitigating liability, excluding the bringing of a person to responsibility and excluding the person's guilt for committing a tax offense, provided for by the provisions of Chapter 15 of the Code, in accordance with the procedure established by the Code ...

When buying square meters for citizens applying for property tax deduction, it is important to pay attention to the status of the property: whether it is residential or not. The explanations of the Ministry of Finance were published by the Federal Tax Service (FTS). By virtue of the direct instructions of the Labor Code, labor relations are of a compensatory nature. Receiving timely and full wages is one of the key rights of the employee, and timely and full payment of wages is the main duty of the employer. At the same time, if an employee performs work, no external factors - extraordinary circumstances, disasters or threats of disaster (fires, floods, hunger, earthquakes, epidemics or epizootics) and other cases that endanger the life or normal living conditions of the entire population or its part must interfere with the exercise of this right and obligation. Although there are still some reservations about this in the Labor Code of the Russian Federation. According to the law, the period for carrying out both documentary and field inspections cannot exceed 20 working days. In the event that a legal entity operates on the territory of several regions, the duration of any of these inspections is determined separately for each of its branches, representative offices or separate structural divisions. At the same time, as it was established, the total period of the inspection cannot be more than 60 working days. The opinions of the courts as to how long is meant here: all inspections in relation to a legal entity and its branches and divisions, or inspections of each of them, differ, and this is clearly illustrated by one of the cases recently considered by the Supreme Court of the Russian Federation.

Compensations for work in rural areas act as a social guarantee for medical workers. On what conditions such payments are made and whether they are subject to personal income tax, we will tell in the article. On March 11, the State Duma adopted in the third and final reading the RF Law on the amendment to the Constitution of the Russian Federation "On improving the regulation of certain issues of the organization and functioning of public authorities." Recall that the law provides for the introduction of targeted adjustments to individual articles of Chapters 3-8 of the Basic Law of the State, concerning the establishment of additional social guarantees, the expansion of the powers of public authorities, clarification of the procedure for the formation of the Government of the Russian Federation, etc.

All tax agents must report on the income tax calculated and withheld in 2016 by April 2, 2017. What to do if an error is found in the calculation, in what cases and how is the “revision” submitted for the annual calculation of 6-NDFL?

If an error in 6-NDFL is found during the delivery of the calculation

Errors in 6-NDFL can be detected already at the stage of submitting the calculation to the IFTS. So, the initial calculation will not be accepted at all if the wrong details of the tax agent (TIN, name, full name of the entrepreneur) or the IFTS code are indicated on the title page. An incorrect reporting period code is also the reason for the refusal to accept.

In this case, you will have to correct errors in 6-NDFL and submit the calculation again. The calculation will again be submitted as primary with the correction number "000", because the initial version was never accepted by the inspectorate and is considered not submitted. This must be done as quickly as possible so as not to miss the deadline for submitting reports, otherwise a fine of 1000 rubles is inevitable. for each overdue month, even an incomplete one (clause 1.2. article 126 of the Tax Code of the Russian Federation). The tax authorities can impose an administrative fine on the head of the company from 300 to 500 rubles (Article 15.6 of the Administrative Offenses Code of the Russian Federation).

Clarification of 6-NDFL for 2016

If the initial calculation of 6-NDFL for 2016 was successfully submitted the first time, but later the tax agent found any errors in it, a "revision" must be submitted.

Clarified or corrective, the calculation involves the compilation of 6-NDFL again with the correct indicators and in full. Its title page will contain the correction number "001", "002", etc. depending on the number of "retakes".

Having discovered an error on your own, it is better to submit an updated 6-NDFL without delay. If the tax authorities are the first to find your mistakes, they will consider this to be unreliable information and will charge a fine of 500 rubles. for each incorrect document (Article 126.1 of the Tax Code of the Russian Federation).

The revised calculation is submitted for the period to which the detected error belongs. For example, in the annual 6-NDFL, an error was revealed in calculating the tax, which was made back in the 1st quarter. In this case, an adjustment of 6-NDFL for 1 quarter, half a year, 9 months and for 2016 must be submitted, because the calculation is made on an accrual basis, which means that the error affected the results of all reporting periods.

Unlike certificates on the 2-NDFL form, the calculation of 6-NDFL does not provide for partial correction, cancellation, or cancellation of data.

In what cases is a 6-NDFL revision surrendered?

Here are some situations when a tax agent will have to submit a 6-NDFL correction calculation:

• Wrong OKTMO specified- the tax office may request clarification on the specified code, if it does not apply to its service area. If the specified code refers to this IFTS, charges without additional clarifications will be attributed to the wrong OKTMO. In order to avoid a fine for failure to submit 6-NDFL on time for the correct OKTMO, you will have to submit 2 corrective calculations at once:

1. refined calculation with incorrect OKTMO, indicating zero data in sections 1 and 2;
2. refined calculation with correct OKTMO and correct indicators.

• Incorrect location code (accounting) - this can happen, for example, if the company has separate subdivisions, but when submitting the settlement for the branch, instead of the code "220", they indicated "212" - the head organization.
• Tax rate is incorrect in section 1, or when calculating personal income tax at several rates, all indicators were attributed to only one of them. For each tax rate, you must fill in a separate calculation page with lines 010-050, and the totals in lines 060-090 summarize data for all rates and are displayed only on the first page.

The ratio of 2-NDFL certificates and 6-NDFL calculation: errors for 2016

References 2-NDFL are filled in for each individual separately, and 6-NDFL are generalized indicators for all individuals. When preparing the calculation of 6-NDFL for 2016, it is imperative to observe the control ratios between these reporting forms (letter of the Federal Tax Service of 03/10/2016 No. BS-4-11 / 3852). Otherwise, the tax agent will have to submit, according to the calculation of 6-NDFL, a “revision” for 2016 in the presence of the following discrepancies:

• The number of persons who received income in the reporting period is incorrect. The number of individuals indicated in line 060 of the annual calculation of 6-NDFL must coincide with the number of 2-NDFL certificates with the sign “1” submitted for the same period.
• The income indicated on the line is not equal to the sum of the lines "Total amount of income" of all 2-NDFL certificates.
• Dividend income on line 025 differs from the amount of dividend income for all 2-NDFL certificates.
• Personal income tax for each rate on line 040 is not equal to the amount of the calculated tax for all 2-personal income tax at the same rates.
• The tax not withheld from individuals differs in line from the amount of unretained tax on all 2-NDFL certificates.

Example

Volna LLC provided the initial 6-NDFL for 2016 on time, but later it turned out that one employee was not taken into account in the total number of individuals who received income on line 060. After the correction of line 060, the correction number "001" is put on the title page and the new date of submission is indicated at the bottom of each calculation page.