In 2016, the tax authorities added a new form of 6-personal income tax to the list of mandatory reporting. The first time taxpayers handed it in April 2016.
Immediately, the question arose for many: "In cases of suspension of activity or in the absence of facts of payment of salaries or other similar income, is it necessary to hand over zero 6-personal income tax?" It should be considered in more detail.
Who can have a zero calculation of 6-personal income tax? Should I take it to the inspection?
Institutions, enterprises and entrepreneurs using wage labor make and present the form.
They pay their employees a salary with which they withhold taxes, or rather, become tax agents. The calculation shows the amount of funds paid to individuals, personal income tax, the timing of its collection and sending to the budget.
In situations where there was no hired labor, no salary was paid, the organization loses its functions as a tax agent. Accordingly, the obligation to submit a report also leaves. To numerous questions about the zero 6-personal income tax, whether it is necessary to take it and why, the Federal Tax Service has prepared letters from which it is clear that the idea of nulling is not necessary.
But this principle will be true as long as some employee is not paid income subject to taxation from the point of view of the Tax Code. As soon as at least a ruble of income is paid in any of the months, the question of whether it is necessary to hand over zero 6-personal income tax should not even arise: the calculation is dealt unambiguously for the entire quarter. Since it is being dealt with on an accrual basis, the obligation to prepare and submit reports will automatically transfer to the next quarters until the end of the year.
Is it necessary to submit zero reporting 6-personal income tax, if not required to present
Since fiscals are not required to possess information about the internal situation in any legal entity, they may not be aware that for some reason you are not a tax agent. Accordingly, they will wait for the timely receipt of the necessary reports. If the form is not submitted within ten days (only business days are considered), then the tax authorities have all the authority to block a bank account in accordance with article 76 of the Tax Code. Stopping banking operations can be an unfortunate obstacle to concluding a profitable transaction, so it is better to avoid such a development of events and not to wonder whether it is necessary to hand over zero 6-personal income tax.
Action
1. Make a zero calculation. Hand it over.
2. Notify fiscals in a letter that the organization or entrepreneur is not a tax agent, indicating a justified reason. The tax does not have more questions. Is it necessary to submit a zero report to the 6-personal income tax payer in this case? Not.
Possible arguments:
- no workers;
- there were no payments to individuals;
- no activity is being conducted.
When choosing an option, it should be remembered that if a decision is made to take the nulevka, then it will have to be passed every quarter. Paper can be written once.
If a misunderstanding still occurred, and the account was blocked, then to solve the problem, you need to prepare a zero calculation or write a letter and submit it to the inspection. At the latest - the next business day, according to the norms of Art. 76 of the Tax Code of the Russian Federation, a decision must be made to cancel the block, and the next day it should be sent to the bank. With most organizations, the Federal Tax Service has established electronic document management, so the solution will be delivered promptly. The bank activates the account within 24 hours after receiving the decision of the inspection on unblocking.
How to make a calculation
Making a zero report is very simple.
First, you must correctly fill out the cover page, which contains certain fields that must be identified. It is necessary to enter in them:
- serial number of the page (naturally, this is 001);
- registration data of TIN and KPP (the entrepreneur does not have a KPP , therefore does not indicate it);
- adjustment number (since this is the primary version of the report, they indicate 000, as a rule, they do not make adjustments to the zero calculation, therefore, numbers 001, 002, etc., are unlikely to be applied);
- the reporting period indicates the year (quarter), the results of which are the calculation;
- the tax inspection code must be filled in, where 6-personal income tax is filed (organizations give it at the place of registration, entrepreneurs at the place of residence);
- without fail, the short name of the reporting person is entered (if the short name is not in the charter documents, then indicate the full);
- One of the main details is the contact details of the person who filled out the reporting, a phone number is required.
Important! In the column, which indicates the number of individuals who have received income, do not forget to put 0 or dash.
In the first and second sections of nulling, the fields are filled in regarding the serial number of the page, information about the TIN of the enterprise or entrepreneur and the checkpoint of the enterprise. In all other cells, dashes or zeros are again placed. Mandatory moment is filling in the date at the bottom of the page, signature is filling.
The calculation is filled correctly. The title page must be stamped.
Deadlines
If form 6-NDFL is zero, is it necessary to submit it at the same time as simple reports? Yes. The deadlines for zeroing coincide with the deadlines for ordinary settlement. They shall be submitted no later than on the last day of the month following the reporting period. So, for half a year reporting was submitted until July 31, for 9 months - until October 31 inclusive.
How does nullivanie surrender
The report is transmitted mostly through secure communication channels. When the number of employees is less than 25 people, allow change on paper. The date of delivery is considered to be when the control systems form a positive protocol. In the case of a negative protocol, the report is returned to correct errors and is not considered delivered.
Important! Errors can be in the zero report.
For a report sent through post offices, the date of delivery is the date recorded on the inventory of attachments.
Meaning and Purpose
The main purpose of the form during its development was the task of monitoring the timeliness and completeness of the transfer of personal income tax by tax agents due to the fact that it indicates information about the values of the calculated and transferred tax. At the end of the fiscal year, when another form of the report regarding this tax, 2-NDFL, will be submitted, tax specialists will check the relationship between these forms for compliance with control ratios. 6-personal income tax did not completely replace 2-personal income tax, but only supplemented it.
Opinions and reviews
6-personal income tax has been provided for almost 2 years. Is it necessary to take zero 6-personal income tax? Opinions on the ground about the need to pass a zero calculation, despite the official explanations from the leadership of the Federal Tax Service, still vary. Ordinary tax officials are not at all enthusiastic about providing zero reports, since their availability automatically obliges them to conduct a desk audit of the submitted forms. With constantly ongoing optimization processes at the lowest level, this, of course, increases the burden on employees, so the very fact of receiving an information letter suits them much more. Others, on the contrary, suggest that submitting approved reporting forms disciplines.
Representatives of accounting services, on the one hand, consider it more reliable to submit a zero report, on the other, they remember the penalties for inaccurate reporting that can be obtained for technical errors.