Letter from the Federal Tax Service
№BS-4-11/ [email protected] from 13.10.2016

The Federal Tax Service has reviewed a letter from a joint-stock company on filling out the calculation of the amounts of personal income tax calculated and withheld by a tax agent (Form 6-NDFL), and reports the following.

In accordance with paragraph 3 of clause 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), tax agents submit to the tax authority at the place of their registration the calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter referred to as the calculation in the form 6-NDFL ), for the first quarter, six months, nine months - no later than the last day of the month following the corresponding period, for the year - no 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 10/14/2015 N ММВ-7-11/ [email protected]

Section 1 of the calculation in the form of 6-NDFL is filled out on an accrual basis for the first quarter, six months, nine months and a year. Section 2 of the calculation in the form 6-NDFL for the corresponding reporting period reflects those transactions that were made in the last three months of this reporting period.

According to clause 3.3 of section 1 "Generalized indicators" of the Procedure for filling out the calculation in the form 6-NDFL, approved by order of the Federal Tax Service of Russia dated 10/14/2015 N MMV-7-11 / [email protected], the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Code, on an accrual basis from the beginning of the tax period is reflected in line 090.

In the case when an organization (tax agent) recalculates the amount of vacation payments and, accordingly, the amount of personal income tax, then section 1 of the calculation in the form 6-NDFL reflects the total amounts, taking into account the recalculation.

According to the situation cited in the letter, the amount of income paid to the employee amounted to 200,000 rubles, the amount of personal income tax withheld was 26,000 rubles, and the amount of the tax returned, which was excessively withheld in previous periods on the basis of Article 231 of the Code, was 1,000 rubles. At the same time, the tax agent transferred personal income tax in the amount of 25,000 rubles to the budget.

This operation is subject to reflection in section 2 of the calculation in the form 6-NDFL for the corresponding reporting period as follows: on lines 100 - 120 - the corresponding dates, on line 130 - 200,000, on line 140 - 26,000. At the same time, the amount of tax returned by the tax agent in the amount of 1,000 rubles is subject to reflection in line 090 of section 1 of the calculation in the form 6-NDFL for the same corresponding reporting period.

And how should the tax refund be reflected in the 6-personal income tax? We will tell in our material. When does the tax agent return the tax? If the tax agent withheld personal income tax from the income of an individual in a larger amount than required, the difference must be returned. This will only require a statement from an individual whose tax was excessively withheld (paragraph 1, clause 1, article 231 of the Tax Code of the Russian Federation). An individual learns about the excessively withheld tax from the tax agent, who must report the fact of "calculation" within 10 days from the moment the error was discovered (paragraph 2, clause 1, article 231 of the Tax Code of the Russian Federation). When acquiring the status of a tax resident of the Russian Federation (Article 207 of the Tax Code of the Russian Federation), personal income tax in connection with the recalculation is returned not by the tax agent, but by the tax inspectorate (clause 1.1 of Article 231 of the Tax Code of the Russian Federation). Within what time frame it is necessary to return the excess personal income tax From the date of receipt of the application from the individual, the tax agent has 3 months to return the excess withheld tax.

How to reflect the return of personal income tax in 6-personal income tax

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Reflection of the tax refund in the form of 6 personal income tax: how to do it right?

In a situation where the tax agent returns to the “physicist” an excessively withheld amount of personal income tax, formed, for example, as a result of recalculation of vacation pay, such a refund is not reflected in section 2 of the calculation of 6-personal income tax. The tax refund only needs to be shown in Section 1.

This was indicated by the Federal Tax Service of Russia in a letter dated 10/13/2016 No. BS-4-11 / 19483. Suppose in the 3rd quarter an employee was paid an income of 100,000 rubles.

The amount of personal income tax withheld from this income amounted to 13,000 rubles. But the budget actually received only 12,000 rubles, since the tax agent returned to the individual the tax amount of 1,000 rubles excessively withheld in the previous period.

How to reflect a tax refund in 6-personal income tax: a short answer to a long question

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On the same day, you need to withhold personal income tax.< … Главная → Бухгалтерские консультации → 6-НДФЛ Актуально на: 19 августа 2016 г.

In a separate consultation, we considered the procedure for the return of excessively withheld personal income tax.

We reflect in 6-personal income tax refund to the employee

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The Federal Tax Service explained how to reflect the return of excessively withheld tax in 6-personal income tax

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Completion of 6-personal income tax in case of return of excessively withheld tax

The Federal Tax Service of Russia, in a letter dated April 12, 2017 No. BS-4-11 / 6925, considered the issue of the need to submit an updated calculation in the form 6-NDFL if the organization in April 2017 made a refund of personal income tax withheld from the beginning of the year to the employee for on the basis of a notice confirming the right to a property tax deduction. The tax authorities explained that in accordance with Article 230 of the Tax Code of the Russian Federation, tax agents submit to the tax authority at the place of their registration a calculation in the form 6-NDFL for the first quarter, six months, nine months - no later than the last day of the month following the corresponding period, and for the year - no later than April 1 of the year following the expired tax period.
Form 6-NDFL was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / Section 1 of the calculation in the form 6-NDFL is filled out on an accrual basis for the first quarter, six months, nine months and a year.

How to make and submit a calculation in the form of 6-personal income tax

If the tax agent in 2017 returns to the taxpayer personal income tax, excessively withheld from income received in previous tax periods, then this amount is indicated in line 090 of section 1 of the calculation of 6-personal income tax for the corresponding period of 2017. At the same time, this operation is not reflected in section 2 of the calculation.

The authors of the letter also added that the tax agent must issue an updated certificate for this taxpayer in the form of 2-NDFL. You can do this in our Contour.Extern service. The new certificate must reflect the indicators obtained after the tax recalculation for the corresponding tax period. But it is not necessary to submit an updated calculation of 6-personal income tax.
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Reporting Accounting If a tax agent has unduly withheld personal income tax from an individual's income, then these amounts are subject to a refund. How to make a tax refund and how to reflect this operation in the calculation of 6-personal income tax was reported by the Federal Tax Service for Moscow.

Moscow in letter No. BS-4-11 dated July 17, 2017 Tax refund By virtue of paragraph 1 of Article 231 of the Tax Code of the Russian Federation, the amount of personal income tax withheld by the tax agent must be returned to the taxpayer on the basis of his written application. The refund is made at the expense of forthcoming payments both for this taxpayer and for other taxpayers, from whose income the tax agent withholds tax.

The refund is made within three months from the date of receipt by the tax agent of the corresponding application of the taxpayer.

Return of personal income tax by the employer 6 personal income tax

Letter of the Federal Tax Service of the Russian Federation dated July 17, 2017 No. BS-4-11 / Stay up to date with the news - subscribe! Related news When and how to submit "clarifications" according to the forms 6-NDFL and 2-NDFL The reporting that tax agents for personal income tax submit to the IFTS has always stood somewhat apart from declarations and calculations submitted by organizations "for themselves". This "isolation" also applies to the rules for clarifying the information contained in such reports. Reporting How to fill out a 6-personal income tax declaration: instructions, features and nuances The instruction is compiled in the form of a table, which is a step-by-step guide to action. An accountant can use it as a cheat sheet, where up-to-date information related to form 6-NDFL is collected in a concise and accessible form.

We analyzed the requests of our users on the new 6-NDFL report and found out: all questions are mainly related to filling out section II.

Kontur.Accounting expert Natalya Potapkina analyzes the controversial points in the 6-NDFL report and tells how the report is filled out in the service.

Let's start with how section 2 looks like in the 6-personal income tax form in Kontur.Accounting. After that, we will move on to the analysis of issues in this section.

Controversial points in section 2 of form 6-NDFL

We note right away: filling out section 1 is not difficult, and the data in it is indicated on an accrual basis. Problems appear only when filling in lines 070, 080, 090, since the data overlaps with section 2.

About the cumulative total

From the procedure for filling out the report, approved by Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11 / [email protected], it follows that the report is filled out on an accrual basis from the beginning of the year, including section 2. But the explanatory letters of the Federal Tax Service report that in section 2 you need to indicate data only for the last 3 months of the reporting period. When submitting a half-year report, this becomes important: in section 1 there will be data on a cumulative total from the beginning of the year, and in section 2 it will be necessary to display data only for 3 months: April, May, June.

About what you don't have to fill out

When filling out the report for the 1st quarter of 2016, it was not clear how to fill out section 2 if there were no payments during the last 3 months of the reporting period. The presence of this section was mandatory in the electronic format of the report, so you had to fill in lines with zero income and tax values ​​​​and fictitious dates. Now the format has been changed, and section 2 is not mandatory. If there were no payments for three months, section 2 should be empty.

About payment dates

There is no clear understanding of how and when (by what date) payments should fall into section 2.

In Kontur.Accounting, when the calculation is automatically completed, the second section includes all payments accrued for 3 months, that is, those for which the date in line 100 falls within the last three months of the reporting period. The IFTS allows not to include in section 2 payments for which the date in line 110 is not included in these 3 months. For example, salary for June paid in July.

We believe that such filling, in which section 2 includes all payments accrued for 3 months, is simpler and more transparent. In this case, the data in section 2 coincides with the data in section 1 and with 2-personal income tax, and users do not have additional questions about filling out lines 070, 080, 090 in section 1. And since the filling procedure and format of the electronic report do not provide for any restrictions, such filling is also considered correct.

Therefore, for transparency and ease of filling out 6-NDFL, we recommend that you first pay the salary for the last month of the reporting period, withhold and transfer personal income tax, and then submit the report. In Kontur.Accounting, all data in the report will be filled in automatically.

About recurring payments

The filling order does not fix the fact that if lines 100-140 for a specific payment fell into the second section of the report for one reporting period, they no longer need to be re-included in the report for the next reporting period. For example, if the salary for March, paid in April, has already been reflected in the second section of the report for the 1st quarter, then the same data should not be included in the half-year report. We asked the IFTS employees about this and received confirmation. There is no official clarification on this issue yet, but we hope to receive it before the start of the reporting period.

About filling out a report when returning personal income tax

Difficulties arise with how to show the tax refund to the payer in the 6-NDFL report. What exactly is considered a return is also not clear. For example, is a negative tax amount resulting from a tax recalculation considered a refund? This situation may occur when granting deductions.

We have a conditional employee, his part-time salary is 5,000 rubles. He has a deduction for a child of 3,000 rubles, but in January the deduction was not issued. It was provided in February immediately for 2 months, and the overtax withheld was returned to the employee.

January: salary 5000 rubles, personal income tax = 650 rubles (no deduction provided)
February: salary 5000 rubles, personal income tax = (10000 - 6000) * 13% - 650 = -130 rubles (provided 2 deductions)
March: salary 5000 rubles, personal income tax = (15000 - 9000) * 13% - 520 = 260 rubles

It is not clear whether in this case a refund in the amount of 130 rubles should be filled in line 090 of section 1? Or in line 070 indicate 780 rubles (650 - 130 + 260) already taking into account the return? How in general in this case to fill in section 2?

At the moment, line 090 is not filled in Kontur.Accounting in the described case, the recalculation is taken into account in line 070.

On the calculation of personal income tax from inter-settlement payments

When calculating tax on payments in the inter-settlement period (for example, from vacation pay), it is not clear how to take into account these deductions. They are provided as a whole for the month, and when calculating only vacation pay at the beginning of the month, it is not yet clear whether they can be provided. This can lead in some cases to problems in filling out 6-personal income tax.

On January 10, the employee was paid vacation pay in the amount of 10,000 rubles, they did not provide a deduction for a child of 3,000 rubles, they withheld personal income tax in the amount of 1,300 rubles (that is, 10,000 * 13%). At the end of the month, a salary of 1,000 rubles was accrued, the tax was calculated as a cumulative total, taking into account the deduction for the whole month

Personal income tax on total income = (11000 - 3000) * 13% = 1040 rubles.

The tax as a whole for the month turned out to be less than what was already paid from vacation pay. We reflect this in the reporting:

In section 1, the value in line 040 is equal to the value in line 070 = 1040 rubles.

In section 2:

Vacation lines:
line 130 - write 10000
line 140 - write 1300

Pay lines:
line 130 - write 1000
line 140 - we write -260

However, in the form of negative values ​​and recalculations are not provided. This situation was not visible in 2-personal income tax, since there is no monthly tax calculation, especially for individual payments. In 6-personal income tax, this situation arose, but it is not clear how to handle the "cons" correctly. So far, there has been no clarification from the FTS regarding this situation.

Therefore, when filling out a report in our service, we advise you to change the amount of vacation tax in section 2 so that the payroll tax is not negative. In our case, we need to change 1300 to 1040.

Important: Form 6-NDFL will change

It is already known that the Federal Tax Service plans to optimize the completion of Form 6-NDFL. The Fund's specialists develop changes in the form itself, the procedure for filling it out, and make changes to the electronic format. The text of the amendments has not yet been published, until May 27, the department is waiting for proposals to improve the form.

We hope that after the changes, filling out the report will be simpler and more understandable, and disputes will be resolved. If you have any questions, write to us. Let's try to help!

We considered in a separate consultation. And how should the tax refund be reflected in 6-personal income tax? We will tell in our material.

When does the tax agent return the tax?

An individual learns about the excessively withheld tax from the tax agent, who must report the fact of "calculation" within 10 days from the moment the error was discovered (paragraph 2, clause 1, article 231 of the Tax Code of the Russian Federation).

When acquiring the status of a tax resident of the Russian Federation (Article 207 of the Tax Code of the Russian Federation), personal income tax in connection with the recalculation is returned not by the tax agent, but by the tax inspectorate (clause 1.1 of Article 231 of the Tax Code of the Russian Federation).

When do I need to return excess personal income tax

From the date of receipt of an application from an individual, the tax agent has 3 months to return the excess withheld tax. Personal income tax is returned at the expense of the tax that the agent must pay to the budget, and it does not matter from whose income this tax was withheld. Those. You can return personal income tax to an employee at the expense of tax to be transferred to the budget from the income of other employees.

How to show returned personal income tax in 6-personal income tax

The total amount of personal income tax returned by the tax agent in the form 6-NDFL is shown on line 090 "The amount of tax returned by the tax agent" (Appendix No. 2 to the Order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11 / [email protected]).

Excessively withheld tax was previously reflected in Section 2 of the Calculation, and also indicated in the form 6-NDFL of the reporting period on line 070 “Amount of tax withheld”. And filling in line 090 will convince the tax office not to expect the tax agent to pay the current tax. Thus, the tax agent shows that the tax was withheld excessively and returned to the individual. This logic is important, since the Federal Tax Service provided that if the difference between lines 070 and 090 turns out to be more than the amount reflected as paid in the Settlement Card with the tax agent's budget, the tax inspectorate will consider that personal income tax is not fully transferred to the budget. Consequently, the tax agent will be required to provide explanations on the subject of incomplete payment of tax to the budget.

Therefore, the timely reflection of the returned personal income tax on line 090 of the Calculation can save the tax agent from additional attention from the tax inspectorate.

At the final settlement upon dismissal of the employee Ivanov on May 13, 2016, the salary for May 2016 was 4236.84 rubles. and accrued and withheld personal income tax 551 rubles. The amount of vacation pay issued in advance of 4970.19 rubles was also calculated. and calculated excessively withheld personal income tax 646 rubles. Worker Ivanov contributed 4875.19 rubles to the cash desk of the enterprise. (4970.19-(646-551)) and wrote an application addressed to the director for the return of personal income tax. How can I document this case? How to deal with personal income tax 95 rubles. (646-551)? How to reflect in 6-personal income tax, 2-personal income tax, personal income tax card?

Answer

1. Draw up an accounting statement.

Attention! The reporting procedure for 6-personal income tax for the 2nd quarter of 2019 has changed

In the salary reports for the 2nd quarter, take into account the changes that came into force in 2019. The experts of the magazine "Salary" summarized all the changes in 6-personal income tax. Read how inspectors compare report scores. If you check them yourself, avoid clarifications and be able to explain any figure from the report. Look at all the main salary changes in a convenient presentation and a special service.

3. Issue an order for the return of personal income tax.

4. Transfer personal income tax to a bank account or card to an employee.

5. Show corrections in May 2016 on the tax card.

6. In the certificate in the form 2-NDFL, reduce vacation pay in February. Record the salary for May on the May line.

7. In the form 6-NDFL, the reversal on vacation pay will reduce the indicator on line 020. Reflect the amount of returned personal income tax as part of the indicator on line 090. In section 2, fill out a separate block of lines 100-140 on the day the income was received on 05/13/2016.

Concerning the procedure for the return of excessively withheld personal income tax

If an employee quits and will no longer have taxable income from the company, he may receive excessively withheld personal income tax:

— from a tax agent (company);

- from the tax office, when at the end of the year he submits a tax return.

The employee wrote an application for the return of personal income tax in the name of the company (tax agent). Please note: the application must contain its bank details for the transfer of excessively withheld personal income tax.

The tax agent has the right to return to the payer of personal income tax the excessively withheld personal income tax only in a cashless manner (paragraph 4, clause 1, article 231 230 of the Tax Code of the Russian Federation). Three months are given for the return of personal income tax from the date of receipt of the employee's application.

Your employee contributed to the cashier the amount of overcharged vacation pay minus the overpayment of personal income tax. In fact, it turned out that the overpayment of tax was offset against the repayment of holiday pay arrears. This violates the established method of returning personal income tax by a tax agent.

In order to comply with the mandatory formalities, the employee must pay the full amount of excessively accrued vacation pay. Then the tax agent returns the personal income tax overpayment to the employee's bank account or card at his request (clause 1, article 231 of the Tax Code of the Russian Federation).

Regarding accounting information

Prepare an accounting statement as shown below.

Accounting reference No. …..

In connection with the dismissal of Ivanov on May 13, 2016, the personnel department specialist found that part of the days of actually used annual paid leave from ... 02.2016 .... on ... 02.2016 the employee did not work.

The number of unworked calendar days of vacation - ... ..

Ivanov's average daily income to pay for his vacation is … rub.

The amount of vacation pay accrued in advance amounted to 4970.19 rubles. It is subject to retention.

DEBIT 20 (26, 44…) CREDIT 70

- 4236.84 rubles. - Ivanov's salary for May was accrued;

— 551 rubles. - personal income tax was calculated and withheld from the salary for May;

DEBIT 50 (51) CREDIT 70

- 3685.84 rubles. - the salary for May was given to Ivanov;

DEBIT 20 (26, 44, 96….) CREDIT 70

- 4970.19 rubles. - the amount of vacation pay accrued to Ivanov for unworked vacation days was reversed;

DEBIT 70 CREDIT 68 sub-account "Settlements with the budget for personal income tax"

— 646 rubles. - the amount of personal income tax withheld from overpaid vacation pay was reversed.

The personal income tax debt to the employee at the time of dismissal amounted to 95 rubles. (646 rubles - 551 rubles). The accountant calculated the total amount due to be returned by the employee. Excluding the excessively withheld personal income tax, it amounted to 4875.19 rubles. . The worker brought it to the cash register. The accountant made the posting:

DEBIT 50 CREDIT 70

- 4875.19 rubles. - the employee contributed to the cashier the amount of excessively accrued vacation pay minus the amount of excessively withheld personal income tax.

The overpayment of personal income tax is set off against the repayment of the employee's vacation pay debts. This violates the established method of returning personal income tax by a tax agent (by bank transfer).

To correct the violation, it is necessary to transfer to the employee to his bank account the excessively withheld personal income tax in the amount of 95 rubles.

At the same time, you should contact the employee with a request to pay 95 rubles to the cashier.

Chief Accountant ...... (signature) Signature transcript

About a letter to an employee

Compose a letter to the employee according to the sample below.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Ivanov Kh.Kh.

Dear Xxxxxxx Xxxxxxx!

In connection with the need to comply with the requirements of paragraph 4 of paragraph 1 of Article 231 of the Tax Code on the method of returning excess personal income tax withheld, I ask you to deposit 95 rubles to the cashier XXXX (company name). (Ninety-five rubles).

This amount was erroneously credited towards the repayment of your debt on excessively accrued vacation pay.

Excessively withheld personal income tax will be transferred to your bank account upon application dated 05/13/2016.

Chief Accountant Signature Signature transcript

XXX company name

note: the tax agent is obliged to return the excessively withheld personal income tax, regardless of the return or non-return to the cashier of 95 rubles.

Concerning the order

Issue an order for the return of personal income tax to Ivanov, indicate in it the details of the employee. The basis for issuing the order is the employee's statement and accounting statement.

Regarding payment processing

Transfer the excess withheld personal income tax to the employee in a separate payment. Give the detailed name of the payment, indicate the order number.

Regarding filling out a tax card

On the tax card, show the reduction in holiday pay income and tax withheld in February 2016. Return of excessively withheld personal income tax in the amount of 95 rubles. show on the tax card in May. If there is no field for a refund, complete the form or indicate this amount in the tax transfer column with a minus. Specify the details of the payment order for the return.

Regarding filling out 2-personal income tax

When filling out a certificate in the form 2-NDFL, indicate the recalculation of the amount of vacation pay in Section 3 in the month of their actual accrual, and not on the date the employee withholds or returns money. Income code - 2012

Reflect the last salary of the employee in the month of dismissal (in the amount actually accrued, without reducing the amount of vacation pay withheld). The income code is 2000.

If you return 95 rubles to the employee, then do not fill in the line “tax amount excessively withheld by the tax agent” in section 5.

Regarding filling out 6-personal income tax

In the form 6-NDFL, the reversal on vacation pay will reduce the indicator on line 020. Reflect the amount of returned personal income tax as part of the indicator on line 090.

In section 2, fill in a separate block of lines 100-140 on the day of receipt of income on May 13, 2016.

— line 100 — 13.05.2016

— line 110 — 13.05.2016

— line 120 — 16.05.2016

AT line 130- include the amount of accrued salary for May and reversal of vacation pay.

AT line 140 include the amount of tax withheld from the salary for May and the reversal of personal income tax on overcharged vacation pay.