Fines in form 6 personal income tax. Penalty for mistakes made

A fine for late submission of 6-NDFL awaits both the person who did not submit this form and the person who submitted it late against the established deadlines. In the article we will talk about the deadlines for submitting calculations in 2019, we will deal with sanctions for failure to comply with these deadlines, as well as fines for other violations when submitting 6-NDFL.

Deadlines for submitting 6-NDFL in 2019

The Tax Code of the Russian Federation (clause 2 of Article 230) specifies the following as the deadline for filing Form 6-NDFL:

• for a quarterly report - the last day of the month following the reporting period;
• annual report - April 1 of the year following the reporting year.

Thus, for an annual report the period is fixed, but for quarterly reports it can change due to changes in the number of days in the month. In addition, the established deadline for submitting the report is postponed to the next next working day if it coincides with weekends or holidays (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). In 2019, there will be no such transfers, and the deadlines for filing 6-NDFL reports will be as follows:

• for half a year - 07/31/2019;
• for 9 months - 10/31/2019.

Submission of the 6-NDFL report becomes the responsibility of employers who have employees and pay them income. The absence of such employees and, accordingly, the absence of payments subject to personal income tax makes it possible for the employer not to submit these reports.

A sample of filling out the calculation for the 1st quarter of 2019 can be seen in thisarticle.

What is considered as failure to submit a report?

• failure by the employer to submit if there is such an obligation, including failure to submit separate reports for separate divisions;
• delivery after the due date.

In relation to 6-NDFL, violations (not regarded as failure to submit) will also be considered:

• Inclusion of false information in the report. Responsibility for it will arise if the reporting person does not correct the report before the tax authority identifies this error (clause 2 of Article 126.1 of the Tax Code of the Russian Federation).
• Violation of the method of reporting. Only those employers whose number of employees is less than 25 people can submit it on paper (Clause 2 of Article 230 of the Tax Code of the Russian Federation). The rest must report electronically.

To learn more about the need to generate reports for each department, read the material “Several divisions registered with one Federal Tax Service will require separate 6-NDFL forms” .

Sanctions for failure to submit a report

The fine for 6-NDFL, not submitted or submitted late, is determined according to the rules of clause 1.2 of Art. 126 of the Tax Code of the Russian Federation. Its text prescribes a fine of 1,000 rubles. for each full or partial month, counted from the last day of the due date.

However, if the delay exceeds 10 working days, the violator may also be deprived of the opportunity to use a current account (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

For unreliability of the data included in the calculation, the report submitter will be fined 500 rubles. in relation to one report with such data (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

Violation of the method of submitting a report will result in a fine of 200 rubles. for each such report (Article 119.1 of the Tax Code of the Russian Federation).

In addition, it is possible to apply administrative sanctions to officials of the employer-organization. Their value will be from 300 to 500 rubles. for one person (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Which BCC should be indicated on the fine payment slip?

Payment of the listed fines should be made by indicating different BCCs in the payment document:

• 182 1 16 03010 01 6000 140 - for fines accrued under Art. 119.1, 126, 126.1 Tax Code of the Russian Federation;
• 182 1 16 03030 01 6000 140 - for administrative fines assessed in accordance with the Code of Administrative Offenses of the Russian Federation.

In the event of an error in the KBK, the fine cannot be considered unpaid, but you will need to contact the tax authority with an application to clarify the payment (letter of the Ministry of Finance of Russia dated January 19, 2017 No. 03-02-07/1/2145).

Results

Failure to submit Form 6-NDFL if there is such an obligation or submitting it later than the deadline established by law will entail not only a fine - it can lead to blocking of the current account. Officials of the employer-organization may also be subject to administrative penalties.

Read what fine a late organization will have to pay for late submission of 6-NDFL. We told you when to submit your invoice and how to extend the shipping deadline. You will learn how to avoid a fine even if you are late. We have also prepared forms and sample documents that will help you avoid sanctions.

Tax agents submit 6-NDFL calculations. These are organizations and entrepreneurs that pay income to individuals and withhold personal income tax. Tax agents submit quarterly calculations to the Federal Tax Service using Form 6-NDFL. Its form was approved by order of the Ministry of Finance of Russia dated October 14, 2015 No. ММВ-7-11/450@.

If a company submitted 6-NDFL with errors, late or in violation of the sending procedure, it will have to pay fines. More adverse consequences may also occur. Let's look at them.

When to submit 6-NDFL in 2018

Tax agents submit 6-NDFL calculations quarterly. To calculate 6-NDFL, the following deadlines are established:

• Calculations based on the results of the quarter are submitted by the end of the month following the reporting period,
• The annual report is sent no later than April 1 of the following year.

The deadline for sending the report may coincide with a weekend. Then the dispatch period is extended until the next business day. In 2018, such an extension will be made once: from a non-working day on April 30 to the next working day on May 2.

See the table for the deadlines for sending 6-NDFL in 2018, taking into account the rule for postponing deadlines:

Let us note that if the company or entrepreneur does not have employees or income was not paid to individuals, then there is no obligation to submit a zero 6-NDFL. If you still decide to take the zero calculation, then:

• Do not submit a blank report with blank fields. Enter dashes in text fields, zeros in number fields,
• Follow the deadlines for sending the calculation to avoid possible claims from tax authorities.

What can you be fined for?

Tax authorities can apply sanctions to a company for 6-NDFL in three cases.

Firstly, you can be fined for failure to provide a calculation within the time limits established by the Tax Code of the Russian Federation:

• The company or its separate division did not provide reporting at all,
• The reports were submitted late.

Secondly, the company will pay a fine if the calculation is made with errors.

Thirdly, sanctions will occur if the report was sent in violation of the method of sending. Let us remind you that organizations with more than 25 employees can report only via electronic channels.

Fines for 6-NDFL

Let's figure out what consequences await the company for each violation related to sending 6-NDFL.

For being late with the 6-NDFL report, the organization will have to pay a fine. If the delay is small, less than 1 month, then the fine will be minimal - 1000 rubles. The sanction will be applied even if you are late by 1 day.

Advice! If you do not have time to complete your reporting on time, send a zero 6-NDFL. You will have a few days to come up with the numbers. Fill it out with the data, indicate the correction number “1--” on the title page, because your primary one was zero, and send it. This way you will avoid a penalty for being late.

If the delay exceeds 1 month, then for each next full and incomplete month you will be charged 1000 rubles. The number of days of delay is counted from the day following the deadline for sending to the day of actual delivery (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation)

Example

Triada LLC sent the 6-NDFL calculation for the 1st quarter of 2018 on May 16, i.e. with a delay of 14 days. We count the number of days of delay from May 3, because The deadline for submission is May 2. The day of dispatch (May 16) is included in the number of days of delay. We get 14 days (May 3-16). The delay is less than a month, so the fine is 1000 rubles.

The fine will be paid not only by the organization, but also by its leader. For him the amount will be from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Blocking the current account

A delay of 10 days or more in dispatch gives inspectors the right to suspend operations on the organization’s current account (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). However, before blocking, the Federal Tax Service must make sure that the company is not a tax agent (letter dated 08/09/2016 No. GD-4-11/14515). Inspectors can conclude from the data:

• Current account - whether there were transfers of funds to the bank details of individuals with the purpose of payment such as wages or payment under a civil process agreement; whether funds were withdrawn to pay wages,
• Own data - whether there were personal income tax transfers to the budget.

If the organization has no employees, but the current account is still blocked for failure to provide 6-NDFL, you can do one of the following:

• Submit a zero calculation,
• Write a letter in any form stating that there are no employees, wages were not accrued or paid.

Other fines

For errors in 6-NDFL, a fine is imposed under Article 126.1 of the Tax Code of the Russian Federation - provision of false information. The fine is 500 rubles. for each unreliable document. For the head of an enterprise, the fine is from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

The Tax Code of the Russian Federation does not contain a list of information that can be considered unreliable. In letters of the Federal Tax Service of Russia dated November 16, 2016 No. BS-4-11/21695, dated August 9, 2016 No. GD-4-11/14515, the Federal Tax Service explained that errors are considered information that led to:

• Incorrect tax calculation
• Non-transfer of taxes to the budget,
• Violation of the rights of individuals - personal income tax payers.

The Federal Tax Service will not apply sanctions if the organization itself has found and corrected the error. To do this, you must send a corrective calculation with a correction.

Finally, violation of the sending method will result in a fine of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation). But this is not the biggest possible problem. Tax authorities may consider such a report not provided, and then sanctions will follow for being late.

We have summarized possible sanctions for violations related to 6-NDFL in the table:

Violation	Amount of fine for the organization, rub.	Amount of sanction for the head of the organization, rub.
Late dispatch	1000 rub. for each full and partial month of delay. Late more than 10 days – blocking of the current account	From 300 to 500
Unreliability of the report	500 rub. for each false report	From 300 to 500
Violation of the provision procedure	200 rub. for each calculation. It is possible that the report will be recognized as unsent, in which case sanctions for being late will follow.	From 300 to 500

KBC for transferring the fine

In the payment order the payment of the fine is indicated by the KBK:

• 182 1 16 03010 01 6000 140 – if they pay a fine under the Tax Code of the Russian Federation,
• 182 1 16 03030 01 6000 140 – for sanctions under the Code of Administrative Offenses of the Russian Federation.

Download a completed sample payment order:

Letter to the inspectorate about the reasons for failure to submit 6-NDFL

If your organization does not pay income to individuals, it is not a tax agent. Therefore, you do not have to submit 6-NDFL. To protect yourself from possible claims from tax authorities and even blocking of your current account, we recommend writing a letter to your Federal Tax Service. If inspectors have already blocked your current account for failure to provide 6-NDFL, then you cannot do without a letter.

We have prepared a sample letter that will remove all claims of the INFS, you can download it completely free of charge:

What are the penalties for failure to submit 6-NDFL in 2019? Is there any liability for late submission of calculations? Can a fine be imposed for a payment submitted on time? You will find answers to these and other questions in our article.

What is included in 6-NDFL in 2019

Calculation in form 6-NDFL is used to submit to the tax authority data summarized for a quarter, half a year, 9 months and the corresponding year for all individuals. And in particular:

• on amounts accrued and paid to employees;
• about the availability of tax deductions required by law;
• on the calculated, withheld and transferred to the treasury tax on the income of individuals.

Who should report

There is utmost clarity on this issue: the reporting form in question is regularly submitted once a quarter by all business entities - individual entrepreneurs, LLCs, joint-stock companies, state unitary enterprises, etc., which pay income to individuals. Otherwise, they will face a fine of impressive size for today for failure to submit 6-NDFL.

Please note that these entities are also simultaneously required to generate certificates on the 2-NDFL form. This document contains information on each individual person who received a payment from the company.

What can you be fined for?

A tax agent (organization or individual entrepreneur) may be held liable in the form of fines in two cases related to the timing:

1. the calculation is not presented at all,
2. payment was submitted late.

Tax penalties for organizations and individual entrepreneurs

The amount of financial sanctions for 2019 is 1 thousand rubles for each month of late payment. Thus, the fine for late submission of 6-NDFL, if the delay is 6 months, will be equal to 6 thousand rubles. This mechanism for calculating sanctions is specified in paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation.

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

Read also Federal Tax Service: lack of notification of controlled transactions may become a basis for inspection

If you do not submit the payment within 10 days from the due date, the tax inspectorate also has the right to block the bank account of the tax agent (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia clarified this in a letter dated August 9, 2016 No. GD-4-11/14515.

If there is false information in 6-NDFL

The fine for each payment with false information is 500 rubles. But if you discovered an error and submitted an updated calculation before the tax inspectors noticed it, there will be no sanctions (Article 126.1 of the Tax Code of the Russian Federation).

Inspectors may impose a fine due to any error in the calculation in Form 6-NDFL. Inaccuracy in income and deduction codes, total indicators. But in some cases, inspectors reduce the fine, citing mitigating circumstances (clause 1 of Article 112 of the Tax Code of the Russian Federation). These are cases when the tax agent, due to an error (Letter of the Federal Tax Service of Russia dated August 9, 2016 No. GD-4-11/14515):

• did not underestimate the tax;
• did not create adverse budgetary consequences;
• did not violate the rights of individuals.

Administrative fines for officials

If the tax agent is an organization, officials of the organization, for example its head, will be fined. A fine of 300 to 500 rubles is possible. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation). Keep in mind that individual entrepreneurs, lawyers, and notaries are not held administratively liable (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

Deadlines for submitting 6-NDFL in 2019

Taking into account the above requirements and taking into account data on weekends and non-working holidays in 2019, the deadlines for filing Form 6-NDFL in 2019 are as follows:

For 2019, the calculation must be submitted no later than 04/01/2020.

If Form 6-NDFL is not submitted on time, the tax agent may be fined. The fine is 1,000 rubles for each full or partial month from the date established for submitting the Calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

If you don’t submit 6-NDFL at all, then inspectors may block the tax agent’s account. To do this, they have 10 days from the date when the deadline for submitting the calculation expired (clause 3.2 of Article 76 of the Tax Code, letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515).

Each tax agent, if he has employees and pays them money, must report quarterly on 6-NDFL. This report must be submitted by the end of the quarter. What sanctions are provided by the tax authorities for late submission of 6-NDFL or failure to submit this report?

Terms and conditions for providing 6-NDFL

It is necessary to provide 6-NDFL at the end of each quarter, since the tax periods are: quarter, six months, three quarters and a year. If the date of the last day of delivery falls on a holiday or weekend, the deadline is shifted by one day. Thus, in 2018, the deadlines for submitting Form 6-NDFL to the tax office are as follows:

To avoid a fine for not providing 6-NDFL, you must submit a correctly completed form. The report is submitted:

on paper or electronically if payments are made to 24 employees or fewer,

only in electronic form if payments for the period are made to 25 employees or more.

This type of reporting is submitted to the tax office at the place of registration of the company. If there are separately registered branches, then reports are submitted to several tax authorities at the place of registration of each branch. An individual entrepreneur must submit 6-NDFL at his place of residence.

What is considered a violation and entails fines?

Tax violations are considered:

Failure to provide this report if payments were made to employees during the period.

Late submission of 6-personal income tax, later than the deadline.

Submitting 6-NDFL with erroneous, unreliable information.

Submission of the report, but not in the proper form (for example, submission in paper form when there were more than 25 employees).

Fines and penalties for failure to submit 6-NDFL

The amount and procedure for calculating fines is regulated by clause 1.2, article 126 of the Tax Code of the Russian Federation.

If it is not provided or provided late, a fine is charged in the amount of 1000 rubles for each month of delay, full or incomplete. This means that if the delay in submission is 5 months and 3 days, then the entrepreneur or enterprise must pay a fine for late submission of 6-NDFL in 2018 in the amount of 6 thousand rubles. Also, according to clause 3.2, art. 76 of the Tax Code of the Russian Federation, after 10 days of delay, the tax agent’s current account may be blocked. All this applies to the reporting of branches (separate divisions) of companies that are registered separately.

Responsibility for errors and inaccuracies made when registering 6-NDFL may not occur at all. This is possible if you detect incorrectly provided information in a timely manner and submit an updated report. If inaccurate information is discovered by tax inspectors, then fines for errors in 6-NDFL will follow in the amount of 500 rubles. for each report submitted in an incorrect form.

Violation of the form for submitting the 6-NDFL report (electronically or on paper) in accordance with Art. 119.1 of the Tax Code of the Russian Federation entails a fine of 200 rubles.

In addition to punishments against the entire company, according to Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, specific officials (managers, chief accountants, etc.) responsible for submitting reports on time in Form 6-NDFL may be fined. The amount of fines can be from 300 to 500 rubles.

About submitting zero calculation 6-NDFL

If no payments were made to employees in the first quarters of the year, then there is no need to submit Form 6-NDFL for these periods. Precise explanations on this matter are available in the Letter of the Federal Tax Service dated March 23, 2016 BS-4-11/4958@. Let’s say the tax agent made payments to individuals only in the third quarter of the year. Then the calculation for 6-NDFL must be provided only for 9 months and for a year. There is no need to submit this report in the first and second quarters.

If payments were not made in the last periods of the reporting year, then 6-NDFL for these quarters is submitted, but only the first section of the calculation is filled out in the form, and the second is not filled out.

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All articles Inaccurate information in personal income tax reporting, or the right to make mistakes... (Kovalev D.)

Since the beginning of 2016, a provision has appeared in the Tax Code according to which a personal income tax agent can be held accountable for submitting false information to the inspectorate.

Accordingly, almost any error made in the 2-NDFL certificates or in the calculation according to the 6-NDFL form can become the basis for a fine. At the same time, there are cases when penalties can either be completely contested, or at least reduced by at least half.

Paragraph 1 of Article 126.1 of the Tax Code (hereinafter referred to as the Code) provides that the submission by a tax agent to the tax authority of documents containing false information entails a fine of 500 rubles for each document that contains such flaws. As you can see, this formulation is very, very vague. There is no clarification here of what is meant by unreliable information. Accordingly, from the literal interpretation of the provisions of paragraph 1 of Article 126.1 of the Code, it follows that almost any error made by a tax agent in personal income tax reporting (this includes certificates in form 2-NDFL, approved by Order of the Federal Tax Service dated October 30, 2015 N MMV-7- 11/485@, and calculations according to form 6-NDFL, approved by Order of the Federal Tax Service of October 14, 2015 N ММВ-7-11/450@), is fraught with a fine.

And the more employees, contractors, etc. a company has, for payments in whose favor it is recognized as a tax agent for personal income tax, the greater the risk of making one mistake or another. And, strictly speaking, the size of the fine may also turn out to be far from cheap. After all, if, for example, an error is made in one certificate in form 2-NDFL, then the fine will be 500 rubles, if in 10 certificates - 5,000 rubles, and in 100 certificates - already 50,000 rubles.

"Qualification" of errors

Over the year and a half of the existence of Article 126.1 of the Code, regulatory authorities have repeatedly explained what they mean by the presentation of false information. Thus, in the letter of the Federal Tax Service dated November 16, 2016 N BS-4-11/21695@, it was concluded that the basis for bringing to responsibility provided for by this norm are, in particular, inaccuracies made as a result of an arithmetic error, distortion of total indicators , other errors leading to adverse consequences for the budget in the form of non-calculation and (or) incomplete calculation, non-transfer of tax, violation of the rights of individuals (for example, rights to tax deductions).
At the same time, the Ministry of Finance, in a letter dated April 21, 2016 N 03-04-06/23193, explained that in any case, the issue of bringing to responsibility must be considered taking into account all the circumstances, including:
1) mitigating liability;
2) excluding prosecution;
3) excluding guilt in committing a tax offense.
In principle, the Federal Tax Service is also ready to take into account mitigating circumstances (see letter from the Federal Tax Service dated August 9, 2016 No. GD-4-11/14515). Officials believe that if the provision of false information did not lead to non-calculation and (or) incomplete calculation of personal income tax, adverse consequences for the budget, or violation of the rights of individuals, then the tax authorities should consider this fact as a mitigating circumstance.
Let us remind you that if there is at least one mitigating circumstance, the amount of the fine provided for by the Code is subject to reduction by at least two times (clause 3 of Article 114 of the Tax Code).

Without guilt...innocent

The presence of mitigating circumstances is, of course, good. Moreover, in practice there are cases when the size of the fine is “softened” even 100 times, or even completely reset to zero. However, in any case, one can only talk about holding a tax agent accountable for making representations to tax authorities if it was his fault. Accordingly, if there was none, then it is impossible to fine the tax agent for personal income tax.
Obviously, in this case we cannot talk about incorrect calculation of tax, etc. After all, the tax agent is entirely responsible for this information. We are talking about errors that are associated with the fact that, for example, an employee forgot to notify the accounting department that he changed his passport or simply registered in a different place.

Preventive action

Ideally, to prevent such incidents from happening, you should:
1) upon signature, familiarize employees with the provision that in the event of a change in passport data, as well as full name. and so on. promptly report this to the company’s accounting department. It is better to set a specific deadline for this;
2) before preparing reports (form 2-NDFL), introduce a rule to check the personal data of individuals for whom certificates are issued.
The measures taken can serve as evidence that the tax agent did everything possible to submit reliable information to the inspectorate.

Forgivable... inauthenticity

It must be said that a problem may also arise for the reason that at the time of submitting personal income tax reports, neither the tax agent nor the employee simply has reliable data... After all, for example, we don’t get a passport in one day, alas.. So what if the old passport has already been returned, but the new one has not been received?
Under such circumstances, a reasonable question arises: are errors in the passport data of individuals or in their address really that critical? In this light, the decision of the Federal Tax Service on the complaint dated December 22, 2016 No. SA-4-9/24731@ is of interest.
In the complaint, the company challenged the fine precisely under Article 126.1 of the Code. As part of the inspection, it turned out that 10 of the certificates submitted to the inspection in form 2-NDFL (and a total of 282 of them were submitted) turned out to be defective. In two of them, the passport number and series were incorrectly indicated, and in eight, an error was made when indicating the taxpayer’s address. And it was on this basis that the inspectorate issued a fine to the organization in the amount of 5,000 rubles. (500 RUR x 10).
In turn, when considering this complaint, the Federal Tax Service emphasized that the objective side of the offense, liability for which is established by paragraph 1 of Article 126.1 of the Code, is the submission to the tax authority of certificates in form 2-NDFL containing false information, but... Provided that “ these actions could make it difficult for the tax authority to carry out tax control measures due to the impossibility of identifying the individuals indicated in the certificate, lead to untimely and (or) incomplete transfer of personal income tax by the tax agent to the budget system of the Russian Federation, and lead to a violation of the rights of individuals.” The Federal Tax Service notes that the recipient of income can be determined by his full name. and TIN. And if this information is reflected correctly in the disputed certificates, then there can be no talk of any sanctions under Article 126.1 of the Code.
In the case under consideration, only one of the “defective” certificates did not have a TIN. Therefore, the Federal Tax Service decided that the tax agent should be fined, but only 500 rubles. - for one certificate, from which it is impossible to understand who the recipient of the income is.

“Mitigate”, cancel or?..

Thus, thanks to the decision of the Federal Tax Service dated December 22, 2016 N SA-4-9/24731, tax agents have the opportunity to cancel the fine for information incorrectly submitted to the inspection, if the admitted “flaws” do not prevent tax officials from identifying the recipient of the income.
As for other errors, depending on the circumstances, you can either refer to mitigating circumstances, or, which is preferable, correct the errors (submit a “clarification” to the inspectorate) before the tax authorities discover them.

Indeed, according to paragraph 2 of Article 126.1 of the Code, in this case the tax agent is completely exempt from liability.

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Failure to submit the 6th personal income tax report on time may result in unpleasant consequences not only for the manager and owner, but also for the entire company. This may result in account blocking and penalties. And this will lead to a halt in activities due to the inability to make wire transfers and pay bills. How much is the fine for late submission of 6 personal income taxes?

Main violations

Organizations are required to submit a 6-NDFL report to the territorial tax authority. It contains generalized information about the income of individuals received for a certain period from a tax agent.

The law establishes sanctions for failure to submit or incorrect submission of reports under 6 personal income taxes.

They are established only in cases where the organization hires employees with wages. If there are no employees, there is no personal income tax. There is no obligation to submit this report.

The form is filled out only according to the approved form, which should not be violated. Not only a fine is established for failure to submit 6 personal income taxes, but also a penalty for mistakes made.

All violations are divided into two main groups:

• The invoice was submitted late or not submitted;
• Mistakes were made.

Late delivery

The declaration is submitted based on the results of the 1st quarter, 6 months and 9 months. You must be on time by the last date of the reporting period. The annual calculation is submitted no later than April 1 of each year. The inspection will fine regardless of the period of delay. Even being a day late will have consequences.

To avoid penalties, it is important to submit reports on time, avoiding delays

The fine for 6 personal income taxes not submitted on time depends on the length of the delay. If the delay is less than a month, the organization may be fined 1,000 rubles. For the next month of delay, the amount increases by another 1000 rubles. According to Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, the director is assessed a penalty of 300-500 rubles for submitting a report on time.* A court decision is not required.

Note! Inspectorate employees begin counting the delay from the next day after the deadline for settlements.

Penalty for failure to submit

If a legal entity fails to provide reporting, various types of liability may be faced. The fine for late submission of 6 personal income taxes in 2018 is set at 1,000 rubles per month of delay.*

This responsibility arises both in case of failure to submit, and in case of delay in submitting reports.

Penalty for mistakes made

It is necessary to carefully fill out the reports, checking with real documents

Punishment is also provided in cases where an incorrect report with errors and inaccuracies is submitted. According to paragraph 1 of Art. 126.1 of the Tax Code of the Russian Federation, the fine for false information in 6 personal income taxes is 500 rubles.

It doesn't matter how many errors are found. Penalties are established not for each discrepancy, but for their very fact. If the taxable person himself identified inaccuracies and decided to clarify the calculation, he will not have to pay a fine.

Deadlines

Reporting is provided within the following deadlines:

• The last day of the month following the reporting period, if we are talking about a quarterly period;
• April 1 of the following year, which follows the reporting year.

As a result, the presentation of a quarterly report depends on the number of days in a particular month, while the annual report remains unchanged. If the time to submit a report falls on a weekend or holiday, it is postponed to the next business day. In 2018, there will be no penalty for failure to submit 6 personal income taxes on time if you adhere to the following periods:

• 05/03/2018 for the 1st quarter;
• 07/31/2018 for 6 months;
• 10/31/2018 based on the results of 9 months.

When is a violation detected?

It is important to understand in what cases the tax authorities consider the report not submitted:

• Submission after the specified deadline;
• Failure to surrender in the presence of such an obligation.

Unreliability of information is considered a violation. A fine for failure to submit 6 personal income taxes is inevitable if the error is not corrected before it is identified by the inspector. A violation is both the provision of zero reporting and the wrong choice of media. Only those employers who have no more than 25 employees can submit a paper report. Others can submit reports only in electronic format.

Common mistakes

It is important to fill out the report correctly, avoiding common mistakes

The inspection regularly submits reports containing similar inaccuracies. Experts identify the following common mistakes:

• Line 20 reflects the actual amount of payments to employees, not payments and benefits;
• Line 30 reflected non-taxable payments related to the category of property and social deductions (provision of child benefits);
• Line 70 reflects the amount of personal income tax withheld as of the reporting date (if the amount of salary for May is entered when it is actually issued in June, an explanation must be provided);
• Line 100 indicates the date of receipt of income in accordance with the code, and not the actual day of issuance of funds (a separate clarifying document is drawn up to explain the situation);
• Line 120 indicates the amount from the personal income tax payroll (accountants often confuse this day with the deadline under the Tax Code).

As a result of the desk audit, additional violations are revealed. The numerical indicators of deductions from line 030 cannot exceed the parameters from line 020. And the numerical indicators of deductions from line 070 cannot exceed the actual annual parameter of the transferred tax.

Note! If clarifying documents are provided, the inspector must check them for possible inaccuracies and errors. Therefore, the data in the report and the information provided must match. If an explanation is made, the responsible specialist from the accounting department must indicate for what reasons the changes were made.

How much will you have to pay?

The amount of the penalty depends on the type of violation and is established as follows*:

• Fines for late 6 personal income tax and unsubmitted reports are set at 1000 rubles per month of delay, even if it is not complete. If the delay exceeds 10 working days, the company's current account is blocked.
• For unreliable information, the employer is punished with a fine of 500 rubles for each such report.
• An administrative sanction of 300-500 rubles may be applied to an official.

On a note. Different types of fines have their own BCC. For administrative penalties, KBK 182 1 16 03030 01 6000 140 is used. In other cases, KBK 182 1 16 03010 01 6000140 is used. In the case of an erroneous and timely transfer, the fine cannot be considered unpaid, but the inspector must be informed about this.

Thus, for failure to submit reports, not only fines are established for late 6 personal income tax, but also an administrative penalty for the employer. A more serious problem is the possible blocking of the company's account, which may affect the suspension of payments to other organizations.

*Fine rates are current as of June 2018.