For any reporting form there are control ratios. That is, the values of a certain row must correspond to another row, the sum of rows, be more or less than some indicators, etc. The form 6-NDFL is no exception - there are also control ratios for it. 6-NDFL and 2-NDFL, 6-NDFL and RSV - tax authorities compare the indicators of these forms with each other. Any inconsistencies will raise questions from the FTS. To avoid claims, you should check 6-NDFL according to approved ratios.
Finding control ratios is easy - they are in the letters of the tax inspectorate No. BS-4-11 / [email protected] and No. BS-4-11/4371, dated 03/10/2016 and 03/13/2017, respectively. In them, accountants learn about the actions of inspectors in each case of discrepancies. Also, in the letters of the Federal Tax Service, he gives all references to the Tax Code of the Russian Federation, substantiating his position.
Linking indicators within a form
The inspectors pay attention to several lines of the form.
We will show what to check when sending a report by writing the control ratios in the form of formulas.
Correct: line 020 => line 030. If the data matches the formula, then you can safely submit a report to the Federal Tax Service.
Error: line 020< строка 030. При обнаружении этого несоответствия проверьте еще раз, правильно ли разнесены все цифры.
Correct: line 040 = ((line 020 - line 030) x line 010): 100. If the data matches the formula, then you can safely send a report to the Federal Tax Service.
Error: line 040 ≠ ((line 020 - line 030) x line 010): 100. If this discrepancy is found, check again if all the numbers are correctly spaced.
When comparing line 040 with the specified calculation formula, it is important to remember about the rounding error. Due to rounding, string 040 may differ slightly from the value calculated by the formula.
Example: 27 people work in Snegir LLC. The total income of employees of Snegir LLC from January to September (line 020) is 317,214 rubles. Employees of Snegir LLC were granted tax deductions of 32,000 rubles. Calculated personal income tax - 37,070 rubles.
Personal income tax determined by the accountant of Snegir LLC when checking the report is 37,078 rubles. ((317,214 - 32,000) x 13%). The calculated figure turned out to be higher than the actual one by 8 rubles (37,078 - 37,070). If Snegir LLC filled out four lines at number 100 in the calculation of 6-personal income tax, the acceptable error is 108 rubles (27 people × 1 rub. × 4).
8 < 108 — выходит, 6-НДФЛ заполнена без ошибок.
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Linking indicators 6-NDFL and 2-NDFL
Tax inspectors compare the data of these reports.
First of all, equality must be observed between the figure in line 060 of the 6-NDFL form and the number of issued 2-NDFL certificates. Recall that 2-personal income tax is compiled individually for each employee. How many employees received income, inspectors can easily see in the form of 6-personal income tax.
In addition to the equality of individuals, it is necessary to observe the equality of income.
Line 020 of form 6-NDFL (annual) = total value of lines " total amount income" of all compiled certificates 2-NDF + line 020 of Appendix 2 to the income tax return
The inspectors will definitely check the following ratio of indicators: line 040 6-NDFL for the year = the total value of the lines “Calculated tax amount” of all compiled certificates 2-NDFL + line 030 of Appendix 2 to the “profitable” declaration. As can be seen from the formula, here the tax authorities also take into account a profitable declaration.
Accountants can find all ratios according to these forms in the letter of the Federal Tax Service dated 10.03.2016 No. BS-4-11 / [email protected] Also in this letter, possible causes of discrepancies are identified, the actions of the inspectors are indicated. Thus, any tax agent can learn about the consequences of their mistakes.
Linking indicators of 6-NDFL and calculation of insurance premiums (RSV)
Both 6-NDFL and RSV are reports on people. It is quite logical that some equalities should also hold between these forms. Moreover, since 2017, contributions from salaries and other incomes have been in the power of the Federal Tax Service. Only two verification formulas are offered to companies by the Federal Tax Service.
Firstly, the difference between lines 020 and 025 of the calculation of 6-personal income tax should not be less than line 030 of subsection 1.1 of section 1 of the RSV. Equality is also allowed.
Secondly, if a company submits 6-personal income tax, it is obliged to submit RSV as well.
Most accounting programs check the relationship of all indicators within the form. However, the relationship between the two different forms the program is not able to check - these actions can only be done by specialists compiling reports. Tax officials recommend using approved verification formulas to report without errors. Keep in mind that it's not always a mistake to go against recommended ratios. There are cases when the indicators will not match the verification formulas.
Companies and private entrepreneurs that pay remuneration to individuals for the performance of labor duties act as tax agents - they withhold income tax from the funds due to specialists and send it to the treasury. To confirm the correctness of the operations performed, they submit quarterly reports to the fiscal authorities. Ignoring this obligation or preparing a form with errors entails penalties, so it is useful for an accountant to know how to check Form 6-NDFL on their own.
The quarterly report 6-NDFL is a form that is mandatory for submission by private merchants, organizations, self-employed individuals who perform the functions of tax agents, i.e. hold NFDL with:
- labor income of personnel;
- dividends;
- payments under civil law contracts.
The report consists of a title page and two sections. The title page contains information about the tax agent (name, TIN, KPP, contact details, etc.). The first part reflects the data on an accrual basis from the beginning of the year. This is information regarding:
- staff income;
- granted deductions;
- the number of natural persons-taxpayers;
- amounts of tax calculated, withheld and sent to the treasury.
The second section reflects data for the last three months. It indicates the dates of the transfer of labor income to employees and the payment of tax to the budget.
Sample form 6 personal income tax since 2017
How is the report verified?
Ready-made forms submitted by companies and entrepreneurs are automatically checked by the Federal Tax Service. To do this, the values in the various columns are checked against the benchmarks prescribed by law.
The verification procedure is regulated by the official letter of the Federal Tax Service No. BS-4-11 / [email protected], adopted on March 10, 16. It describes the procedure for the inspector's actions: what indicators to focus on, what are the possible reasons for the discrepancy, what to do in case of shortcomings: require written explanations and submission of additional documents.
The control ratios for checking the 6-NDFL form reveal two types of shortcomings of the accountant who compiled the form:
- Intradocumentary
These are the relationships between the values in the columns within the form. As a rule, accounting programs (for example, 1C) automatically find errors of this type and do not skip the finished form.
- Interdocumentary
These are the ratios between the values \u200b\u200bspecified in the form and the data of other documents (2-NDFL certificates, annexes to income tax reporting). Control should be carried out by an accountant in manual mode.
Self-checking 6-NDFL is an important step to avoid visits by representatives of regulatory authorities to the company, the need to provide explanations and additional documents to the IFTS.
Control ratios for form 6-NDFL and methods for their verification
To avoid intra-document errors, you need to check the following relationships:
- Income (20th line) should not be less than the tax deductions provided to employees (30th line)
If the opposite is observed, the report is incorrect. It is necessary to check whether all income paid to staff is reflected in the form, whether there are any extra deductions that increase the amount on line 30.
- The amount of personal income tax reflected in line 40 should be equal to the difference between income and deductions multiplied by the rate (line 10) divided by 100
If the data does not agree, you need to check if income is missing, if extra deductions are indicated, if there are any arithmetic errors, for example, in summing up values. It is necessary to clarify whether the base for a particular rate is calculated correctly.
- The amount of tax reflected in the 40th line must be less than the fixed payments (50th line)
If it turns out the opposite, check whether you have deducted extra fixed payments for foreign patent holders from the amount of personal income tax, whether the tax base is correctly calculated: the correctness of the chosen rate, the completeness of accounting for the total income of staff.
Important! In line 50, a tax agent has the right to enter a non-zero value only if he has received a notification from the Federal Tax Service, allowing him to reduce income tax by the amount of fixed payments of foreign employees under a patent.
- Withheld personal income tax (line 70), reduced by returned (line 90) cannot be more than transferred to the state treasury
If this ratio is violated, it is necessary to check the correctness of the calculation of the withheld tax, the correctness of the reflection of the returned tax (the absence of extra amounts in the formula). It should be clarified whether the full extent of the obligation tax agent paid to the budget.
- The date indicated in the 120th line must correspond to the deadlines for the payment of personal income tax prescribed in the legislation
If there are discrepancies, two options are possible: the accountant made a technical error by indicating the wrong date, or the income tax was transferred to the budget later than required by the Tax Code of the Russian Federation.
Checking form 6-NDFL for interdocument errors
Checking the correctness of filling out 6-personal income tax, the tax authorities are not limited to studying the relationship between the indicators of the columns within the document. They compare the values \u200b\u200bwith the values \u200b\u200bspecified in other reporting forms: 2-NDFL (with sign 1) and the annex to the income tax return. If errors are identified, the accountant will be asked for clarifications or additional documents. To avoid the hassle, you can control yourself.
You need to focus on the following:
- The value in the 20th line of 6-NDFL should be equal to the sum of staff income in all certificates of 2-NDFL at a similar rate
If equality is not achieved, you need to check the completeness of the reflection of the income of employees in the form: add the missing, remove the excess. If necessary, a new report with clarifications should be submitted to the tax authorities.
- The value of the 25th line of the verified form must be equal to the dividends reflected in the 2-personal income tax or in the annex to the income tax return
If there is no tie, individual dividend payments have been doubled or omitted. It is necessary to find shortcomings and hand over the corrected form.
- The indicator for the 40th line of the quarterly report at the selected rate should be equal to the total calculated tax amount for all 2-NDFL certificates
If equality is not achieved, it is necessary to check the correctness of the calculus formula tax base for a specific rate, the completeness of the reflection of income and deductions, the presence of "extra" values, the presence of errors in the calculations, including arithmetic ones.
- The number of employees who received income in reporting period(line 60), must match the number of 2-NDFL certificates submitted to the personal income tax
If there are discrepancies, you need to check whether the number of employees is correctly calculated, whether there are any gaps and duplicates.
- The value in the 80th line of the verified form must match the sum of the unwithheld tax indicators reflected in the 2-NDFL certificates transferred to the organization
In case of violation of equality, you need to check the accuracy of the indication of the amounts income tax not withheld on legitimate grounds, in all reporting forms.
The accountant who prepares the statements needs to be vigilant: the Federal Tax Service regularly prepares official letters that provide new control ratios for Form 6-NDFL. Knowledge of the current provisions of the law, the desire and willingness to check their work save them from unnecessary trouble later and sanctions from the fiscal authorities.
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A desk audit of 6-NDFL affects the control ratios between the data of the calculation itself and other reports submitted to the IFTS. In our article we will talk about the principles desk audit 6-NDFL, as well as what threatens the personal income tax agent if the inspector finds violations.
How does the tax check 6-personal income tax
Cameralka is carried out directly within the walls of the tax authority, without going to the tax agent. Verification of this type lasts for 3 months from the date of submission of the calculation (clause 2, article 88 of the Tax Code of the Russian Federation).
Up-to-date information on the criteria for searching for violations in the calculation is contained in the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected] Data analysis takes place within the calculation, as well as in comparison with the card of settlements with the budget and other reports submitted to the Federal Tax Service.
We list what control ratios the tax authorities use to find inconsistencies in the calculation of 6-personal income tax:
- The date of submission of the calculation, fixed by the tax authority on title page. It must not be later established by law.
- The value on the line must be greater than or equal to the value on line 030.
- The value on the line must be greater than or equal to the value on line 050.
- The following equality must be observed: line 040 = line 010 × (line - line 030).
Note that the equality of the lines should not be observed, since personal income tax can be accrued in one period and withheld in another. For example, if the salary of employees is paid the next month after the month of its accrual. In such a situation, personal income tax from wages for last month quarter is calculated in one quarter, and is withheld and transferred to the budget in the next.
Reconciliation of form 6-NDFL with payments made to the budget
During the audit, the calculation data is compared with the KRSB for a specific tax agent:
- 1st check: personal income tax paid since the beginning of the year according to KRSB is greater than or equal to the difference between lines 070 and;
- 2nd check: the date of payment of the KRSB tax is earlier or matches the data in the line.
Checking the compliance of forms 6-NDFL and 2-NDFL
Since 2-personal income tax is surrendered at the end of the year, the algorithms for identifying violations discussed below are applied to the annual 6-personal income tax.
Examination annual amount accrued income:
- Choose a tax rate.
- From 6-NDFL we take the value in the line.
- In 2-personal income tax (with sign 1), we summarize the values of the lines "Total amount of income" for all individuals.
- In the income tax return (hereinafter - NP), we summarize lines 020 of Appendix 2 for all individuals.
Checking the annual amount of accrued dividends:
- From 6-NDFL we take the value in line 025.
- In 2-personal income tax (with sign 1), we summarize the values \u200b\u200bof the income code 1010 for all individuals.
- In the tax return, we summarize the values for the income code 1010 in Appendix 2 for all individuals.
Checking the annual amount of calculated tax:
- Choose a tax rate.
- From 6-NDFL we take the value in line 040.
- In 2-personal income tax (with sign 1), we summarize the values of the line "Amount of tax calculated" for all individuals.
- In the NP declaration, we summarize lines 030 in Appendix 2 for all individuals.
- Equality must be observed: p. 2 = p. 3 + p. 4.
Checking the annual amount of unwithheld tax:
- Choose a tax rate.
- From 6-NDFL we take the value in line 080.
- In 2-NDFL (with attribute 1), we summarize the values of the line “Amount of tax not withheld by the tax agent” for all individuals.
- In the NP declaration, we summarize lines 034 in Appendix 2 for all individuals.
- Equality must be observed: p. 2 = p. 3 + p. 4.
Checking the total number of individuals who received income:
- From 6-NDFL we take the value in line 060.
- We count the number of 2-personal income tax certificates with sign 1.
- We count the number of attachments 2 to the NP declaration.
- Equality must be observed: p. 1 = p. 2 + p. 3.
Read about what inconsistencies for 6-NDFL and 2-NDFL are normal in this material.
Read more about the control ratios for checking 6-NDFL.
The consequences of a desk audit for legal entities
If your calculation of 6-personal income tax did not raise questions from the tax authorities, then no further events will occur after the audit. However, if inconsistencies are identified, you will be notified and asked questions. You will have to answer them, explaining the correctness of your actions when filling out the calculation, or submit an updated report that eliminates the mistakes made.
Personal income tax agents who violate the rules for entering data in the report face the following penalties:
- If the tax agent submitted to the inspection a calculation with incorrect data, a fine of 500 rubles is imposed on him. under Art. 126.1 of the Tax Code of the Russian Federation.
- If, according to the results of the check of the calculation, an underpayment of tax is revealed, a fine equal to 20% of the amount of the debt may be imposed by the decision of the tax authority (Article 123 of the Tax Code of the Russian Federation). Tax officials will also send a demand for payment of arrears and the corresponding amount of penalties. The amount of penalties depends on the amount of the arrears and the time of delay.
Read about common difficulties in calculating the calculation in the publication "How to check 6-NDFL for errors?".
Results
A desk audit of the calculation of 6-personal income tax will pass unnoticed to you if you followed the rules for calculating and paying tax, as well as filling out the form. If the accountant found an error in his calculation on his own, he can send an updated form to the inspection. Similarly, he will have to do if the error was revealed by the tax authority, but in this case, penalties may be applied.
The organization of the Federal Tax Service has repeatedly approved new control ratios to replace those previously issued. So, the first data was released on December 28, 2015. However, less than a month later, another letter was issued, dated 01/20/2016. V last time control ratios (CR) were updated by letter dated 13.03.2017.
In order to detect violations, tax inspectors use interdocumentary and intradocumentary KS.
If the 1C program is used, then intra-document type CSs are checked at the stage of generating a report, and the program simply will not miss them.
This type of CS includes:
- overstatement of the amount tax deductions(fixed if the amount of income on line 020 is less than the amount of deductions on 030);
- how correctly the tax was calculated;
- line 040 is equal to the difference between lines 020 and 030, multiplied by line 010, divided by 100 (when comparing line 040, you need to remember about the rounding error).
In the case of inter-documentary ratios, they check how the form of the report corresponds to the tax declaration, the report on and the calculation card carried out with the agent's budget.
By the way, it is not possible to check them as well as intra-document CCs, since there is no information on when taxes and incomes need to be transferred.
Automatic execution of this type of CS can be achieved if all calculations are performed in right time and correctly reflect in 1C information about the dates of transfer. The following checks can be attributed to the inter-document type CS:
- transfer of tax to the budget in an incomplete form;
- withheld amount of personal income tax, transferred at the wrong time;
- overstatement or, conversely, understatement of the amount of income accrued to employees;
- again, underestimation or overestimation of the amount of income in the form of;
- both overestimation and underestimation of the calculated tax;
- overstating/understating the amount of tax that was not withheld by the taxable agent;
- an artificial increase or, conversely, a decrease in the number of persons who received income, or incorrectly indicated information in the 2-NDFL form.
Indicators of tax and accounting reporting forms
CS, which are usually used for logical check, are included in first group. Here you can list the following CS regarding the form:
The tax inspectorate will also verify the information that is available in the IFTS on tax payment, therefore, on given level attention will be drawn to those CSs that form second group, and this:
- Clause 2.1 lies in the fact that the volume of payments received by the budget after their payment cannot be less than the difference between line 070 and line 090. In the event that such an error still exists, this first of all indicates that the budget all necessary payments were not fully listed.
- It is also checked clause 2.2, for which the dates of actual payments must fully correspond to those dates indicated in line 120, and correspond to the period in which payments should be transferred. In the event that there are later payments, they will indicate that there are violations in terms of tax payment by the tax agent.
Filling out declarations
V column 3 this letter reflects the correct control ratio (such a ratio should in without fail performed when comparing the indicators available in the declaration).
And further, in fourth and fifth column, if the control ratios are not observed, the types of possible this case violations that may occur if the tax is incorrectly calculated, or if the declaration itself is filled out incorrectly.
Next, in sixth column, describes the actions of the tax inspector that must be performed if inconsistencies have been identified (for example, the requirement of relevant documents or explanations).
For example, if the tax inspector notices that some ratio has not been met, then he has the right to send a request, which will contain information that you must provide him with all the necessary explanations on this form.
Many accounting programs can independently automatically check the correctness of how correctly you filled out the declaration and whether it corresponds to the control ratio.
Each of these points is very important, since a fine equal to 500 rubles is charged for the presence of errors.
Payment Violations
True, this rule applies only to those cases where the tax agent really had the opportunity to withhold this tax from income. After all, if, for example, a tax was paid to an individual exclusively in kind, then personal income tax cannot be withheld from it, as Article 226 states. It is clear that in this case no penalty will be applied to the tax agent.
Sometimes tax inspectorates also try to collect arrears and penalties from the agent. If the tax was transferred, but not in the time frame that is needed, from it, according to Article 123, they can also collect a fine. Thus, the fine is up to 20% of the amount that was not paid on time to the city budget. In addition, fines may be charged for the same violation.
If speak about individuals ah, which, moreover, are not individual entrepreneurs, then they must pay tax on certain types of income - for example, if there was a sale of a house or apartment.
If we talk about individuals who are individual entrepreneurs, then they must, without fail, throughout the year pay advance payments, and after the year is over, an additional amount of tax should be paid, which is prescribed in article 227.
In the event that the tax is not paid in full or is completely ignored, as well as the tax base is underestimated, a fine of 20% of the amount of tax that was not paid will be taken from the individual.
The fine can be increased up to 40% in the event that the act was committed intentionally, which is clearly stated in article 122. If we talk about the tax base, then it can be underestimated if the declaration shows those deductions that the individual did not have the right to use, or if the income received was declared in a smaller amount.
In addition, there is no penalty for individual entrepreneurs for not paying upfront fees. However, penalties will still be taken (for the fact that the tax was not paid on time), as indicated by Resolution 57.
The penalty for non-payment and accrued penalties in 2018 will be exactly the same as in 2017.
More information about the new forms of control ratios for 6-personal income tax is in this video.
Mapping a report to other data
The data that was indicated in 6-NDFL during the report, tax inspectors can verify:
- With your income statement, and financial statements. For example, tax inspectors often interested in the amount of revenue, which was reflected in the above documents, and how it corresponds to the size of the tax base, which is indicated in the declaration, where the information on VAT is located.
- Also, inspectors may be interested in and, which accountants have regarding the company's counterparties.
Transfer terms
As mentioned earlier, the form must be submitted on time, otherwise penalties in the form of fines will be applied to the agent or directly to the individual himself.
So, for the first three months, the form should be submitted until May 4 of the current year. Further, for six months the report must be submitted before August 1. A report must be submitted within 9 months until the end of October. But for the entire billing year, the report must be submitted before April 1 of the following year.
In the event that the deadlines are not met, the tax office will levy a fine of 1,000 rubles for each subsequent month, even if it was incomplete. If the information is insufficient or incorrect, a fine of 500 rubles will be charged for each error.
Below is a seminar on how to submit reports on forms 2-NDFL and 6-NDFL.
Personal income tax is a tax that citizens of the Russian Federation pay to the treasury from the income they receive. Employers are required to transfer personal income tax for employees centrally to the budget in the form of taxes from the enterprise. The legislation approved two forms by which organizations generate income reports for employees, information on deductions and accrued taxes is also included there.
Until 2016, the only personal income statement provided in tax office from the enterprise, there was a certificate in the form 2-NDFL. Codes of deductions and incomes changed, only the principle of generating a certificate remained unchanged: individual information for each employee of the company.
Now there are two such forms: calculation according to the form 6-NDFL has joined 2-NDFL. These reports are submitted to the inspection at the same time - at the end of each quarter. The difference between 6-NDFL is the consolidation in one document of information related to personal income tax for individuals who have received any payment from the enterprise in the form of salaries, dividends and payments under other agreements.
How the report is checked by the tax
Upon receipt of a completed report from the enterprise, the tax authority checks it for compliance with benchmarks. The legislation provides for a procedure for checking reports, identifying inconsistencies and an algorithm for setting requirements and applying penalties.
Tax officials have access to all information on the taxpayer, all reports are consolidated in the taxpayer card. Therefore, an organization should take care of such a procedure as checking 2-NDFL before submitting it to the tax and income tax returns, since then it will not be possible to “adjust” the information.
Inspectors check received reports for two types of deficiencies:
- Errors inside the report are errors associated with incorrectly specified values in the columns of the report, that is, the relationship between the lines is not fulfilled (such errors are found by special accounting programs).
- The absence of the necessary correlations between the values in three documents: 2-NDFL, 6-NDFL and income tax return (such errors can only be detected manually).
If errors are detected, the inspector asks the accountant for an explanation of the information. If you do not send a response to the request, the tax office may schedule an audit. During the audit, the organization will be required to provide originals of all documentation used to complete the report in order to confirm the accuracy of the information.
To relieve all accounting staff of such worries, it is recommended to independently take actions such as checking 6-NDFL, well, and if an error is found by the organization, immediately provide an update.
When filling out, you need to focus on typical errors, including typos, since a typo is considered as unreliable information, even when it is obvious as a technical error.
How to check the form 6-NDFL before submitting to the tax
Before sending 6-NDFL to the inspector, you should check it for compliance with the form of the report form and the electronic format, as well as for the correctness and accuracy of the indicated indicators in the sections of the report.
The developed and established by law control ratios developed by the tax authorities themselves. These indicators will help to detect inconsistencies in the form of banal typos and analyze whether the report is written correctly.
The first section of 6-NDFL contains all information on the enterprise on an accrual basis for all previous quarters since the beginning of the year, including the current one, and the second section contains information only for the current quarter.
Sections perform different functions, so they do not correspond to each other. Therefore, to the assumption: should the amount of accrued income from section 1 of the 6-NDFL report go with the total amount from section 2, the answer is negative. No control relationships between partitions can be established.
Checking the title page
To begin with, it is recommended to perform such a simple operation as checking the correctness of filling out 6-NDFL on the title page, then we check both parts of the report.
The first sheet contains basic information about the enterprise (name with decoding, codes, address, telephone, etc.); information about the inspection where the enterprise is registered. A separate report is generated and submitted for each branch of the enterprise, where the codes of the corresponding enterprise are indicated, a personal report is provided for the parent company.
In accordance with the new changes made to the rules for filling out the title page of personal income tax-6, two lines have been allocated specifically for assignees and three codes for the place of reporting have been added.
For the initial version of the report, the adjustment code is indicated as 000, and for the adjustment, from 1 and sequentially further, for example, 003. Some employers erroneously assign the code 001 to the initial report.
Checking the first section
The first section should contain the totals for all previous tax periods for all individuals to whom the company paid money.
In the event that the enterprise paid for the past reporting period income taxed according to different rates, you will need to provide the completed first part of the report for each rate on a separate sheet. If accrual of personal income tax was at rates: 13, 15, 30, 35%, then in lines from 10 to 50 the head or accountant of the enterprise enters information in each section number 1, and lines from 60 to 90 - only on page 1 of this first section. If all payments were made on the basis of tax rate, for example, 13%, then the organization draws up one first section, filling in all lines from 10 to 90.
Checking the second section
The design of the second section is more complicated than the first. Here it is very important not to make mistakes with dates and amounts.
The second section is the same blocks for placing information on dates and amounts with lines from 100 to 140.
To reliably complete the second section, you must correctly indicate the dates. In order to accurately enter information, it is necessary to prepare documentation from which you can select:
- Date of actual receipt of income. This date is not the date of issuing money to an individual in his hands. This refers to the number of accrual of income (for salary, for example, this is the last day of the month).
- Date withholding personal income tax from this income. This is the tax withholding number from income, not the tax payment order number.
- The last day of the term when the organization was obliged to transfer to the budget the personal income tax deducted from this income.
If these three numbers are the same, then the accountant groups the information and indicates it in one block of lines from 100 to 140. If the dates differ, the blocks are filled in individually for each date, and the number of blocks corresponds to the number of date options.
We connect control ratios
You can carry out such work as checking whether the calculation of 6-personal income tax is correct using control ratios.
Control ratios are a sequence of mathematical calculations between some lines, which must coincide with other indicators of the report, that is, all calculations encrypted in the lines of the report must, when intersected, give the corresponding results.
The organization is not obliged to check the control ratios of 6-NDFL (for the 3rd quarter of 2019, by the way, they will possibly differ compared to the 1st quarter of the same year). This procedure is advisory in nature to eliminate elementary errors in the report made by the accountant.
In some new accounting programs such an option as "check form 6-NDFL" is already included, that is automatic check information entered in the lines of the report for compliance with the control ratios. As a result of the analysis, the program offers options for correcting the data.
Nevertheless, it is recommended to take such a step as checking 6-personal income tax on your own, recalculating several or all control ratios manually on the calculator - this will protect the accountant from compiling a clarification.
In a letter tax service There are twelve points of those indicators, the discrepancy of which will cause additional clarifications from the tax authorities.
Here are some of them:
- the actual date of filing 6-NDFL coincides with the date indicated on the title page of the report;
- the calculated value of the total income indicated in line 20 must not be less than the value of the total deductions on line 30;
- the value of line 40 should match the result following operations: line difference 20 and 30 *line 10/100;
- the value from line 40 must not be less than the value from line 50;
- the total amount contributed to the budget must be at least the delta between the amount of personal income tax actually withheld (line 70) and the value of line 90 (return to the payer) of the tax.
Returning to the question of how to check 6-personal income tax, we will give an example about changes in control ratios.
In previous versions of the letters, it was recommended to use 6-NDFL as a control ratio for checking: line 070 should equal the sum of lines 140. Recall that in line 70 the enterprise informs how much it withheld personal income tax, in line 140 - the same tax with distribution according to dates of payment of all types of remuneration.
Then the tax authorities changed their mind and admit that this control ratio is not always valid.
An exception to the previously proposed ratio was the transfer of the actual payment to the quarter following the accrual, for example, wages. Therefore, some amounts in line 140 do not fall into the second part of the report.
There is no violation of the law in this case: one quarter ends, and the report is closed, and salaries are paid in the next quarter. Hence the discrepancy in the result according to the verification formula previously proposed by the tax authorities.
Based on the assumption that some organizations accrue and pay salaries according to this scheme, the Federal Tax Service excluded this control ratio from the list of mandatory ones. The Office on the official website confirmed the optional implementation of this ratio.
Therefore, in order to perform such an operation as checking 6-NDFL for 2019 (for any reporting period of this year), it is not necessary to apply this control ratio. If the accountant nevertheless decides on a more pedantic study of the report being prepared for submission, we remind you that the difference in the values of the highlighted lines is the amount of the actual payment of remuneration on which the tax is accrued in the current reporting period, and the payment will be made in the next quarter.
We compare 6-personal income tax for the year with 2-personal income tax and income statement
We examined how to check 6-personal income tax for 9 months, 3 and 6 months using the example of applying control ratios for the lines of two parts inside the report. But how to check the 6-NDFL report for the year - it is recommended to use additional tools.
As a result of checking the value of some lines annual report 6-NDFL should definitely correlate with the information provided by the organization in the 2-NDFL certificate and income declaration for the same period.
Tax inspectors apply the following control ratios to verify the submitted report:
- the value of line 20 (total income accrued) is equal to the amount according to the declared 2-NDFL certificates and the amount in line 20 of the second appendix in the profit declaration;
- the value of line 25 (total accrued dividends) must be equal to the amount according to the declared certificates 2-NDFL and according to code 1010 correspond to Appendix 2 of the declaration;
- line 40 (calculated tax) coincides in value with line 30 of the second appendix of the declaration and with the amount of the calculated tax according to the declared certificates 2-NDFL;
- the withheld tax in line 80 corresponds to line 34 of the declaration in Appendix 2 of the declaration and the amount of unwithheld tax according to the declared certificates 2-NDFL;
- the number of individuals who received payments from the enterprise is equal to the number of 2-NDFL certificates and the number of applications No. 2 drawn up for the declaration.
fines
The deadlines for submitting the 6-NDFL report are established by law, and it is not recommended to violate them, otherwise, penalties will be imposed on the enterprise.
For failure to submit reports, in addition to a fine of 1,000 rubles for each month of delay, the organization is threatened with the fact that the company's current account will be completely blocked, and unblocked only after the report is submitted.
Penalties can be avoided if the organization independently corrects errors and submits clarification before the inaccuracies are identified by the inspector.
For providing a report containing errors, the organization will be fined, and the tax office will require clarification.
Conclusion
To verify the report, the accountant must perform such actions as checking 6-NDFL and 2-NDFL, checking all equalities and ratios in the recommended tax lines of reports.
Report will be tested in the tax office, if the lines are filled out according to the rules, taking into account the recommendations published by the Federal Tax Service on the official website. In case of discrepancies and errors, immediately enter the correct information, and if the report has already been sent, then provide the inspectors with clarification.
Of course it's not complete list control ratios that help the inspector to identify errors in the 6-NDFL report.
The tax authorities constantly publish official letters that regulate the procedure for checking the report before submission.
The accountant should carefully monitor the news of the website of the Federal Tax Service in order to be aware, not to make mistakes, and therefore to avoid penalties and additional charges for false information.
Submitted report tax authorities check only for the correctness of the control ratios. Reliability of figures and dates, specified by the organization in the 6-NDFL report, inspectors inspect when field check when the organization provides documentation: contracts, certificates for benefits, birth certificates for children, etc.
Therefore, it is recommended to keep photocopies of documentation confirming deduction benefits and originals of civil law contracts in order to provide them to the inspector during an on-site inspection.
