Help 1-NDFL, section 1
This section includes basic information about the tax agent (organization), or more precisely, data such as:
- TIN and KPP of the organization acting as a tax agent for personal income tax;
- code of the Federal Tax Service, to which information about the taxpayer will be submitted (as a rule, this is the tax office with which the tax agent organization is registered);
- name of the tax agent and his OKTMO.
It is also advisable to add the company’s OGRN and its telephone number to this section.
Help 1-NDFL, section 2
This section displays information about the individual taxpayer to whom the organization paid income and withheld personal income tax. The following data is presented on it:
- TIN of an individual taxpayer in Russia and country of citizenship;
- FULL NAME.;
- Date of Birth;
- identity document and its code;
- citizenship with country code;
- data on the number of days of stay in the Russian Federation (to determine tax status (resident, non-resident) for each month of the tax period).
FORM 1-NDFL
Situation
Let’s assume that an organization, Alfa CJSC, pays its employee S.A. in 2010. Ilyichev has the following income.
1. Monthly salary.
Month | Amount, rub. | Month | Amount, rub. |
January | 17 000 | July | 9 000 |
February | 17 000 | August | 13 000 |
March | 17 000 | September | 17 200 |
April | 18 200 | October | 18 600 |
May | 15 200 | November | 17 600 |
June | 16 220 | December | 17 600 |
In accordance with the employment contract, wages are paid twice a month: on the 20th of the month - advance payment, on the 5th - final payment.
Since the day of receipt of income in the form of wages is considered the last day of the month for which they are accrued, personal income tax is accrued and withheld in full at the end of the month (clause 2 of Article 223 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated July 17, 2008 N 03-04- 06-01/214, dated July 16, 2008 N 03-04-06-01/209, Federal Tax Service of Russia for Moscow dated April 29, 2008 N 21-11/ [email protected] , dated October 18, 2007 N 28-11/ 099479).
2. Vacation pay in the amount of 12,075 rubles, of which 8,050 rubles. — for July, 4025 rub. - for August. Vacation pay was paid to S.A. Ilyichev on July 5 along with wages for June.
3. Temporary disability benefit in the amount of 2120 rubles, of which 1640 rubles. — for May, 480 rub. - for June. The benefit was paid on June 18, 2010, along with an advance payment of wages for June.
4. On April 16, 2010, for his birthday, the employee was provided with financial assistance in the amount of 8,000 rubles.
5. On July 16, 2010, dividends were paid for 2009 as a shareholder of Alpha CJSC in the amount of 7,000 rubles. by transfer to the employee’s bank account. The taxable amount of dividends calculated in accordance with Art. Art. 214 and 275 of the Tax Code of the Russian Federation, amounted to 5800 rubles. Dividends were accrued to S.A. Ilyichev in the same month.
6. On June 2, 2010, the employee was given a loan in the amount of RUB 60,000. for a period until November 30, 2010 at 5% per annum. According to the agreement, part of the debt is deducted monthly from wages when they are accrued at the end of the month in the amount of 1/6 of the loan amount issued. Interest is calculated on the amount of the remaining debt and is withheld in the same manner.
Note
Read more about the procedure for determining the tax base when receiving income in the form of material benefits from saving on interest on loans in section. 4.3.1 “Saving on interest on loans (credits).”
In addition, on October 1, 2010, S.A. Ilyichev submitted to the accounting department a notice dated September 15, 2010 N 3875/07, issued by the Federal Tax Service of Russia No. 31 for the city of Noginsk, Moscow Region (inspection code 5031), confirming the right to receive a property tax deduction in the amount of 2,000,000 rubles. in connection with the purchase of an apartment. In accordance with paragraph 1 of Art. 231 of the Tax Code of the Russian Federation, the employee wrote an application with a request to provide a property deduction and return the overly withheld tax.
S.A. Ilyichev is married and has two children aged six and eleven. One child S.A. Ilyicheva is disabled. The employee wrote an application for standard tax deductions for himself and his children.
Rights to other standard deductions in the amount of 3,000 and 500 rubles. the employee does not, since he does not belong to the categories of persons listed in paragraphs. 1 and 2 paragraphs 1 art. 218 Tax Code of the Russian Federation.
CJSC Alpha has the following information about the employee.
Ilyichev Sergey Aleksandrovich, citizen of the Russian Federation, born on April 17, 1969, passport series 46 03 N 218439, issued by the Chernogolovsky police department of the Noginsk Department of Internal Affairs of the Moscow Region.
Permanent residence address: 142432, Moscow region, Noginsky district, Chernogolovka, st. Central, 24, apt. 42.
TIN 503165469811.
ZAO Alfa is registered at its location with the Federal Tax Service of Russia No. 4 in the Central Administrative District of Moscow. OKATO code - 45286590000, INN - 7704502552, checkpoint - 770401001.
In 2010, the organization provided certificates of income to S.A. Ilyichev in form 2-NDFL to the tax office (certificate dated 02/16/2010 N 19) and to the taxpayer (certificate dated 08/03/2010 N 514).
We will reflect on the tax card the payments paid to S.A. Ilyichev income, as well as calculation of the amounts of calculated and withheld personal income tax for 2010.
Solution
S.A. Ilyichev received income from the organization, which is taxed at different rates. Consequently, they are reflected in various sections of the tax card. We will determine the code for each income based on the “Income Codes” Directory.
Type of income | Revenue code | Tax rate | Base | Tax card section |
Wage | 2000 | 13% | clause 1 art. 224 Tax Code of the Russian Federation | Section 3 |
Vacation pay | 2012 | 13% | clause 1 art. 224 Tax Code of the Russian Federation | |
Temporary disability benefit | 2300 | 13% | clause 1 art. 224 Tax Code of the Russian Federation | |
Material aid | 2710 | 13% | clause 1 art. 224 Tax Code of the Russian Federation | |
Dividends | 1010 | 9% | clause 4 art. 224 Tax Code of the Russian Federation | Section 4 |
Material benefits in the form of savings on interest | 2610 | 35% | para. 6 paragraph 2 art. 224 Tax Code of the Russian Federation | Section 5 |
Sections 1 and 2 will be filled out by Alpha CJSC in accordance with the information about the employee and the organization.
TAX CARD FOR ACCOUNTING INCOME AND INCOME TAX FOR 15 INDIVIDUALS FOR 2010 N —— SECTION 1. INFORMATION ABOUT THE TAX AGENT (SOURCE OF INCOME) 1.1. TIN/KPP (for an organization or TIN for a tax agent 7704502552 770401001 individual entrepreneur) ——————/————— 1.2. Code of the tax authority where the tax agent is registered - 7704 ——————————————————————— 1.3. Name (last name, first name, patronymic) of the tax agent —— “Alfa” CJSC —————————————————————— 45286590000 1.4. OKATO code ——————- SECTION 2. INFORMATION ABOUT THE TAXPAYER (RECIPIENT OF INCOME) 503165469811 2.1. TIN ————- 2.2. PFR insurance certificate number - 068-615-172-85 ——————————————————————— Ilyichev Sergey Aleksandrovich 2.3. Last name, first name, patronymic ————————————— 21 2.4. Type of identification document: Code <*> ———— 46 03 218439 2.5. Series, document number ————————————— 04/17/1969 2.6. Date of birth (day, month, year) —-.—-.——- 643 2.7. Citizenship (country code <*>) —————- 643 2.8. Permanent residence address: Country code <*> ———- 142432 50 Postal code ————- Region code <*> ———— Noginsky Chernogolovka District —————————- City ———— ————- — Central 24 — 42 Settlement — Street ——— House — Building — Apartment — 1 2.9. Status (1 - resident, 2 - non-resident) ————- details of the document confirming the status ——————————— 1 2.10. Standard tax deductions declared (1), not declared (2) — ——————————— <*> Details values are selected from reference books.
In Sect. 3 tax cards of Alfa CJSC will reflect the following types of income paid to S.A. Ilyichev:
- wages;
- vacation pay;
— temporary disability benefits;
- financial assistance.
At the same time, Alfa CJSC will provide the employee with standard tax deductions:
1) deduction for the taxpayer in the amount of 400 rubles. for January - February 2010 (clause 3 of article 218 of the Tax Code of the Russian Federation);
2) deductions for children in the amount of 1000 and 2000 rubles. for January - December 2010 (clause 4 of article 218 of the Tax Code of the Russian Federation).
Since in October 2010 S.A. Ilyichev submitted a notice confirming the right to a property tax deduction and an application for a refund of overpaid tax, CJSC Alfa must recalculate personal income tax from the beginning of the year and refund the tax (clause 2, clause 1, article 220, clause 1, article 231 of the Tax Code RF).
Section 3. CALCULATION OF THE TAX BASE AND INCOME TAX (for income taxed at rates of 13% and 30%) ──┬ Tax debt for │ │ │ At the beginning of the tax period by the taxpayer │ — │ │ period ├─── ────────────────┼──────┤ ┌─────────────── ────────── ──────────────────┬─────┐ │ │Tax debt for │ │ │The amount of income taxed at the rate of 13% from │ │ │ │tax agent │ — │ │previous place of work: │ — │ └───────────────────────┴─────── ──────── ────┴──────┘ └─────────────────────────── ────────── ──────┴─────┘
Indicator name | January | February | March | April | May | June | July | August | September | October | November | December | Total | |
2000 | 17 000 | 17 000 | 17 000 | 18 200 | 15 200 | 16 220 | 9 000 | 13 000 | 17 200 | 18 600 | 17 600 | 17 600 | 193 620 | |
2012 | — | — | — | — | — | — | 8 050 | 4 025 | — | — | — | — | 12 075 | |
2300 | — | — | — | — | 1 640 | 480 | — | — | — | — | — | — | 2 120 | |
2710 | — | — | — | 8 000 | — | — | — | — | — | — | — | — | 8 000 | |
<income code> | — | — | — | — | — | — | — | — | — | — | — | — | — | |
Tax deductions, excluding standard ones | Code 503 | — | — | — | 4 000 | — | — | — | — | — | — | — | — | 4 000 |
Code | — | — | — | — | — | — | — | — | — | — | — | — | — | |
Code | — | — | — | — | — | — | — | — | — | — | — | — | — | |
Total income minus deductions | Per month | 17 000 | 17 000 | 17 000 | 22 200 | 16 840 | 16 700 | 17 050 | 17 025 | 17 200 | 18 600 | 17 600 | 17 600 | 211 815 |
Year to date | 17 000 | 34 000 | 51 000 | 73 200 | 90 040 | 106 740 | 123 790 | 140 815 | 158 015 | 176 615 | 194 215 | 211 815 | 211 815 | |
Standard tax deductions (Article 218 of the Tax Code of the Russian Federation) | Per month (101) | 1 000 | 1 000 | 1 000 | 1 000 | 1 000 | 1 000 | 1 000 | 1 000 | 1 000 | 1 000 | 1 000 | 1 000 | 12 000 |
Per month (102) | — | — | — | — | — | — | — | — | — | — | — | — | — | |
Per month (103) | 400 | 400 | — | — | — | — | — | — | — | — | — | — | 800 | |
Per month (104) | — | — | — | — | — | — | — | — | — | — | — | — | — | |
Per month (105) | — | — | — | — | — | — | — | — | — | — | — | — | — | |
Per month (106) | 2 000 | 2 000 | 2 000 | 2 000 | 2 000 | 2 000 | 2 000 | 2 000 | 2 000 | 2 000 | 2 000 | 2 000 | 24 000 | |
Per month (107) | — | — | — | — | — | — | — | — | — | — | — | — | — | |
Total amount since the beginning of the year | 3 400 | 6 800 | 9 800 | 12 800 | 15 800 | 18 800 | 21 800 | 24 800 | 27 800 | 30 800 | 33 800 | 36 800 | 36 800 | |
Property tax deduction (subparagraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation) | Per month (311) | — | — | — | — | — | — | — | — | — | 145 815 | 14 600 | 14 600 | 174 015 |
Per month (312) | — | — | — | — | — | — | — | — | — | — | — | — | — | |
Total amount since the beginning of the year | — | — | — | — | — | — | — | — | — | 145 815 | 160 415 | 175 015 | 175 015 | |
Tax base (from the beginning of the year) | 13 600 | 27 200 | 41 200 | 60 400 | 74 240 | 87 940 | 101 990 | 116 015 | 130 215 | — | — | — | — | |
Tax calculated | 1 768 | 3 536 | 5 356 | 7 852 | 9 651 | 11 432 | 13 259 | 15 082 | 16 928 | — | — | — | — | |
Withholding tax <1> | 1 768 | 3 536 | 5 356 | 7 852 | 9 651 | 11 432 | 13 259 | 15 082 | 16 928 | — | — | — | 16 928 | |
Tax debt owed to the taxpayer | — | — | — | — | — | — | — | — | — | — | — | — | — | |
Tax debt owed to tax agent | — | — | — | — | — | — | — | — | — | 16 928 | — | — | — | |
The amount of tax transferred for collection to the tax authority | — | — | — | — | — | — | — | — | — | — | — | — | — | |
The tax agent returned the excessively withheld tax amount. | — | — | — | — | — | — | — | — | — | 16 928 | — | — | 16 928 |
RIGHT TO STANDARD TAX DEDUCTIONS: 3.1. Non-taxable minimum income in the amount of: 3000 rubles - , 500 X rubles - , 400 rubles - - (enter any sign in the required field); Application for a standard deduction; basis for providing a tax deduction ——————- X 3.2. Expenses for the maintenance of 1 child in the amount of: 1000 rubles -, in X amount 2000 rubles -, in the amount of 4000 rubles ___ (enter any sign in the required field); 2 number of children ————————————————- period of validity of the deduction __________________________ basis for Application for a standard deduction for children providing a tax deduction ———————- documents confirming the status of a widow ( widower), single parent, guardian or trustee ___________________________________________________ RIGHT TO TAX DEDUCTIONS PROVIDED FOR IN ARTICLE 214.1, PARAGRAPHS 2 AND 3 OF ARTICLE 221 OF THE TAX CODE OF THE RUSSIAN FEDERATION type of deduction __________ basis for granting a deduction ________ RIGHT TO PROPERTY DEDUCTION PROVIDED SUBPARAGRAPH 2 OF POINT 1 OF ARTICLE 220 TAX CODE OF THE RUSSIAN FEDERATION N Notification confirming the right to property tax deduction 3875/07 ———————————————————— 09.15.2010 Date of issue of the Notification ————————— ————— 5031 Code of the tax authority that issued the Notification ———————
———————————
<1> In this example, we reflect the withheld tax in the month in which it was accrued, although in fact it will be withheld when paying income in the next month. You can find out more about the column in which month the withheld personal income tax should be reflected in section. 10.4.5.1 “If an individual is a resident of the Russian Federation.”
Section 4. CALCULATION OF THE TAX BASE AND TAX ON THE INCOME OF AN INDIVIDUALS FROM SHARE PARTICIPATION IN THE ACTIVITIES OF THE ORGANIZATION (DIVIDENDS)
N | Indicators | January | February | March | April | May | June | July | August | September | October | November | December | Total |
1 | Amount of dividends distributed in favor of an individual taxpayer | — | — | — | — | — | — | 7000 | — | — | — | — | — | 7000 |
2 | Taxable amount of dividends | — | — | — | — | — | — | 5800 | — | — | — | — | — | 5800 |
3 | Tax amount calculated | — | — | — | — | — | — | 522 | — | — | — | — | — | 522 |
4 | Amount of tax withheld | — | — | — | — | — | — | 522 | — | — | — | — | — | 522 |
5 | Tax debt owed to the taxpayer | — | — | — | — | — | — | — | — | — | — | — | — | — |
6 | Tax debt owed to tax agent | — | — | — | — | — | — | — | — | — | — | — | — | — |
7 | The amount of tax transferred for collection to the tax authority | — | — | — | — | — | — | — | — | — | — | — | — | — |
8 | The tax agent returned the excessively withheld tax amount. | — | — | — | — | — | — | — | — | — | — | — | — | — |
In Sect. 5 ZAO Alfa will reflect the calculation of the tax accrued on income in the form of material benefits from savings on interest for the use of borrowed funds. The specified income is subject to personal income tax at a rate of 35% in relation to the difference between the amount of interest calculated using 2/3 of the refinancing rate on the date of payment of interest, and the amount of interest accrued under the agreement (clause 1, clause 2, article 212, paragraph 6 p 2 Article 224 of the Tax Code of the Russian Federation).
Let's assume that the refinancing rate on the date of interest payment was: 13% from June 10 to July 13, 2010, 14% from July 14 to November 11, 2010, 15% from November 12 to November 30, 2010.
Let's determine the amount of material benefit from interest savings that is subject to taxation.
Period of use of funds | The amount of accrued interest based on the contract rate (5%) | The amount of accrued interest based on 2/3 of the refinancing rate of the Central Bank of the Russian Federation | Amount of material benefit subject to taxation |
June | RUB 238.36 (RUB 60,000 x 5% / 365 days x 29 days) | RUB 413.15 (RUB 60,000 x (13% x 2/3) / 365 days x 29 days) | RUB 174.79 (413.15 rubles - 238.36 rubles) |
July | RUB 212.33 (RUB 50,000 x 5% / 365 days x 31 days) | RUR 396.35 (RUB 50,000 x (14% x 2/3) / 365 days x 31 days) | RUB 184.02 (396.35 rubles - 212.33 rubles) |
August | RUB 169.86 (RUB 40,000 x 5% / 365 days x 31 days) | RUB 317.08 (RUB 40,000 x (14% x 2/3) / 365 days x 31 days) | RUB 147.22 (RUB 317.08 - RUB 169.86) |
September | RUB 123.29 (RUB 30,000 x 5% / 365 days x 30 days) | RUB 230.14 (RUB 30,000 x (14% x 2/3) / 365 days x 30 days) | 106.85 rub. (RUB 230.14 - RUB 123.29) |
October | 84.93 rub. (RUB 20,000 x 5% / 365 days x 31 days) | RUB 158.54 (RUB 20,000 x (14% x 2/3) / 365 days x 31 days) | RUB 73.61 (RUB 158.54 - RUB 84.93) |
November | 41.10 rub. (RUB 10,000 x 5% / 365 days x 30 days) | RUR 82.19 (RUB 10,000 x (15% x 2/3) / 365 days x 30 days) | 41.09 rub. (RUB 82.19 - RUB 41.10) |
According to the loan agreement, interest on the use of borrowed funds is deducted from wages when they are accrued at the end of the month. Since the date of receipt of income in the form of savings on interest is considered the day the taxpayer pays interest, personal income tax must be withheld on the same day (paragraph 2, paragraph 2, paragraph 2, article 212, paragraph 3, paragraph 1, article 223, paragraph 4, article 226 of the Tax Code of the Russian Federation).
The period for which interest is accrued | Personal income tax withholding date |
June | 30.06.2010 |
July | 31.07.2010 |
August | 31.08.2010 |
September | 30.09.2010 |
October | 31.10.2010 |
November | 30.11.2010 |
Section 5. CALCULATION OF TAX ON INCOME TAXED AT THE RATE OF 35%
N | Indicators | January | February | March | April | May | June | July | August | September | October | November | December | Total |
1 | 2610 Income code — income amount | — | — | — | — | — | 174,79 | 184,02 | 147,22 | 106,85 | 73,61 | 41,09 | — | 727,58 |
2 | Tax deduction provided for in paragraph 28 of Article 217 of the Tax Code of the Russian Federation for winnings and prizes for advertising purposes | — | — | — | — | — | — | — | — | — | — | — | — | — |
3 | Tax base (page 1 - page 2) | — | — | — | — | — | 174,79 | 184,02 | 147,22 | 106,85 | 73,61 | 41,09 | — | 727,58 |
4 | Tax amount calculated | — | — | — | — | — | 61 | 64 | 52 | 37 | 26 | 14 | — | 254 |
5 | Amount of tax withheld | — | — | — | — | — | 61 | 64 | 52 | 37 | 26 | 14 | — | 254 |
6 | Tax debt owed to the taxpayer | — | — | — | — | — | — | — | — | — | — | — | — | — |
7 | Tax debt owed to tax agent | — | — | — | — | — | — | — | — | — | — | — | — | — |
8 | The amount of tax transferred for collection to the tax authority | — | — | — | — | — | — | — | — | — | — | — | — | — |
9 | The tax agent returned the excessively withheld tax amount. | — | — | — | — | — | — | — | — | — | — | — | — | — |
Section 6. TOTAL AMOUNT OF TAX ACCORDING TO THE RESULTS OF THE TAX PERIOD
Indicators | Total tax amount | Transferred to the tax authority for collection | Based on recalculation for previous tax periods | Tax debt | |
Counted | Held | Returned | Credited against tax liabilities for the new year report | For the taxpayer | For a tax agent |
At a rate of 9% | 522 | 522 | |||
At a rate of 13% | — | — | |||
At a rate of 30% | — | — | |||
At a rate of 35% | 254 | 254 | |||
Total | 776 | 776 |
Section 7. INFORMATION ABOUT INCOME, TAXATION OF WHICH IS CARRIED OUT BY TAX AUTHORITIES
Revenue code | January | February | March | April | May | June | July | August | September | October | November | December | Total |
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
Section 8. RESULTS OF TAX RECALCULATION FOR PREVIOUS TAX PERIODS
Total amount of income included in the tax base | Total amount of tax deductions excluded from the tax base | The total amount of income included in the tax base and reduced by tax deductions | Amount of calculated tax | Amount of tax withheld | Tax debt owed by the tax agent to the taxpayer | The tax debt belongs to the taxpayer | The amount of tax transferred for collection to the tax authority | |
Reflected in the tax card for ____ year | — | — | — | — | — | — | — | — |
Results of tax recalculation for ____ year | — | — | — | — | — | — | — | — |
Reflected in the tax card for ____ year | — | — | — | — | — | — | — | — |
Results of tax recalculation for ____ year | — | — | — | — | — | — | — | — |
Reflected in the tax card for ____ year | — | — | — | — | — | — | — | — |
Results of tax recalculation for ____ year | — | — | — | — | — | — | — | — |
Section 9. INFORMATION ABOUT SUBMISSION OF CERTIFICATES: 19 02/16/2010 a) to the tax authority on income: N certificate ——— date ——— 514 03.08.2010 b) to the taxpayer on income: N certificate ——— date ——— c) tax authority about the amount of debt transferred for — — collection: N certificate (letter) ————- date ———— Correctness of filling out the tax card was checked: 01/11/2011 Accountant Sidorova A.I. ———— ———— ———————— _____________ (date) (position) (Last name, First name, Patronymic) (Signature)
Help 1-NDFL, section 3
In this part of 1-NDFL, the personal income tax tax base is directly calculated at rates of 13 and 30% (13% is the main rate in the Russian Federation, and 30% is the income rate for non-residents).
In form 1-NDFL, the form contains a table in which the indicators by income code are summarized monthly for the entire year and the deductions provided are also indicated monthly.
Income codes for the 2-NDFL certificate for 2020 can be found in our article “List of income codes in the 2-NDFL certificate (2012, 4800, etc.)” .
After this, the tax base is formed in 1-NDFL and the personal income tax is calculated. The tax withheld is indicated. Tax debts are identified, taking into account debts at the beginning of the year.
It is advisable to add to this section 1-NDFL:
- dates of receipt of income;
- tax withholding dates;
- dates of tax payment to the budget;
- information about the payment document for tax transfer;
- information about tax deductions by their types (standard, social, property, professional, investment), codes, amounts for each month of the tax period and the grounds for their application;
- information on the amount of fixed advance payments paid by foreign citizens, accepted as a reduction in the amount of calculated tax;
- information on the grounds for reducing the calculated amount of tax by the amount of fixed advance payments paid by the foreign taxpayer (details of the notification from the Federal Tax Service, the taxpayer’s application, details of the document on payment of fixed advance payments).
How to create a tax register for personal income tax accounting
If the taxpayer already has and uses registers for filling out 2-NDFL, no one is stopping him from using them to generate the 6-NDFL calculation.
The register for filling out 2-NDFL has the following structure:
Accounting register information | Comments on filling |
Taxpayer identification information | Here is a list of information about current employees:
|
List of income | Each type of income must have its own field in which a special digital code corresponding to the type of income must be entered. The codes are taken from the Federal Tax Service order dated September 10, 2015 No. MMB-7-11/ [email protected] It is not necessary to report data on non-taxable personal income tax. Income subject to personal income tax, which has tax-free limits, is recorded in the register on a general basis, since it can accumulate throughout the year. |
List of deductions | Deductions are recorded in the register with the corresponding codes. For the list of codes, see the order of the Federal Tax Service dated September 10, 2015 No. MMB-7-11/387 |
Amounts of income | We indicate the amounts accrued before tax and reduction for deductions |
Income payment dates | This field indicates the date of payment of income in accordance with the provisions of Art. 223 Tax Code of the Russian Federation |
Taxpayer status | This field indicates what type of person the taxpayer belongs to based on his residence in the Russian Federation |
Personal income tax withholding date | We indicate the day of actual tax deduction |
Date of personal income tax transfer | Fill out in accordance with payment documents |
Payment document details | We indicate the number, date and amount of the payment slip for personal income tax payment |
Personal income tax amount | We fix the amount of calculated and withheld tax |
You can download the register form formed in the structure discussed above here.
Help 1-NDFL, section 6
This section summarizes all personal income tax rates calculated in previous sections based on the results of the tax period (year).
Let's abolish ineffective rates in 1-NDFL, leaving only those that are relevant today: 13, 30 and 35%. The section indicates the total amount of tax for the year - calculated, withheld, transferred for collection to the tax authority. Recalculation for previous tax periods is also taken into account, and debts at the end of the period are shown.
It is recommended to add this section:
- date of receipt of income;
- date of tax calculation;
- tax withholding date;
- tax payment deadline;
- date of actual tax payment;
- KBK and OKTMO, according to which the tax is transferred.
Read more about the current personal income tax rates in the article “ What percentage is personal income tax? " .
Highlights ↑
Despite the fact that document 1-NDFL was converted from a card to a tax register (Federal Tax Order N ММВ-7-3/ [email protected] ), this report is still compiled by employers.
This form has special fields for reflection:
- Income of individuals received during the month and quarter.
- Tax deductions that led to a reduction in the tax base.
- The amount of actual personal income tax payments sent to the treasury.
When drawing up 1-NDFL, tax agents are required to take into account the current identifier codes of income and tax deductions, as well as the types of tax deductions due to employees, as well as documents confirming such rights.
As a result, the information provided should become the basis for identifying the taxpayer and establishing his status.
Form 1-NDFL must indicate the dates of payment of income to the employee and withholding of personal income tax, as well as indicate the details of payment documents.
Currently, the document is integrated with the 1C program, which allows you to automate the accounting of income and tax deductions for each employee.
If the tax agent does not submit 1-NDFL on time for verification to the tax authorities, then he will be subject to a fine of 10,000 rubles (Article 120 of the Tax Code of the Russian Federation).
Concepts
Personal income tax | A national tax of federal significance, which is charged on all types of cash receipts of individuals at a rate of 13%, 30%, 9% and 35%. It is often also called income tax (Chapter 23 of the Tax Code of the Russian Federation) |
Form 1-NDFL | It is a special tax card that allows you to take into account all a citizen’s income, as well as the amount of tax deductions and deductions accrued to the tax base (Order of the Federal Tax Service N BG-3-04/583). This paper is often considered as a primary accounting document for each individual individual maintained by his employer |
Tax accounting register | An analogue of 1-NDFL, which at the same time has a free form of preparation. In other words, the tax agent has the right to enter into the document analytical data regarding the cash receipts of employees and taxes accrued on them in any form convenient for them |
Currently, 1-NDFL is compiled on the basis of the form established by the Federal Tax Service of Russia, but it is still often called the income tax register.
Who must submit the certificate
It was already mentioned earlier that document 1-NDFL should be generated based on the cash receipts of each individual.
At the same time, it is filled out not by the citizen himself, but by his tax agent - the employer. In the organizations themselves, 1-NDFL is considered as the primary tax accounting document.
There are several rules for filling out 1-NDFL, namely:
- it is formed based on the results of each month, when salary statements are compiled and tax is calculated on the employee’s income;
- The accounting department generates information for each individual employee and enters it into the certificate.
It is worth noting that tax agents do not reflect all income in 1-NDFL. Thus, the following are not reflected in the statement:
- maternity benefits;
- payments on the occasion of the birth or adoption of a child;
- child care benefits;
- unemployment payments.
Normative base
Issues related to the collection of income tax from individuals are reflected in detail in Chapter 23 of the Tax Code of the Russian Federation.
Moreover, Article 230 clearly states that:
Tax agents | Keep records of cash receipts of individuals, as well as deductions and accrued taxes established on them using special registers |
Tax registers | Also considered as form 1-NDFL have a strictly established form |
The 1-NDFL form itself was adopted and approved in 2003 by Order of the Federal Tax Service N BG-3-04/583. Later, it was allowed to fill out the document in free form - in the way that is convenient for the tax agent.
Nowadays there is a return to the previous scheme, since this provides a more streamlined process for accounting for income, deductions and tax deductions.
Results
Today's legislation does not require maintaining 1-NDFL for each employee throughout the year. But in accordance with Art. 230 of the Tax Code of the Russian Federation, an organization must maintain tax registers, which it needs to develop independently. To simplify the creation of tax registers, it is most advisable to download form 1-NDFL, modify it according to our recommendations for each section and fill out the resulting register for each individual to whom the organization paid income.
You can read about maintaining a tax register for personal income tax and download a sample of it in our article “How is a tax register for personal income tax maintained?”
You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.
Responsibility for the lack of tax accounting forms
The Tax Code of the Russian Federation provides for punishment for enterprises for the lack of tax registers. Additionally, an administrative fine may be imposed on the manager for failure to provide information necessary for tax control.
Grounds for imposing a sanction | Amount of fine |
Art. 120 of the Tax Code of the Russian Federation for lack of tax accounting | 10,000 rubles |
Also, again | 30,000 rubles |
Art. 126 for refusal to provide documents | 200 rubles for each document |
Art. 15.6 Code of Administrative Offenses for failure to provide information | From 300 to 500 rubles |