In 2016, to the list of compulsory reports, tax authorities added a new form of 6-NDFL. The first time taxpayers handed it over in April 2016.
Immediately many people had a question:"In cases of suspension of activities or in the absence of facts of payment of wages or other similar incomes, is it necessary to take zero 6-NDFL?" It should be considered in more detail.
Form make and represent institutions, enterprises and entrepreneurs using wage labor.
Они выплачивают своим сотрудникам зарплату, с which is withheld taxes, more precisely, became tax agents. The calculation shows the amount of money paid to individuals, the amount of personal income tax, the time it is collected and sent to the budget.
In situations where hired labor was not,the salary was not paid, the organization loses its functions as a tax agent. Accordingly, the obligation to submit a report also goes away. On numerous questions about zero 6-NDFL, whether it is necessary to pass it and why, the Federal Tax Service has prepared letters, from which it is clear that the submission of the zero is not necessary.
Но этот принцип будет верным до тех самых пор, until some employee is paid income, subject to taxation in the view of the Tax Code. As soon as in any of the months, at least one ruble of income is paid, the question of whether it is necessary to take zero 6-NDFL does not even have to arise: the calculation is handed over unequivocally for the whole quarter. As it surrenders with an accrual result, the responsibility for preparing and submitting reports will automatically pass to the next quarters up to the end of the year.
Because the fiscals are not required to owninformation on the internal situation in any legal entity, they may well not know that for some reason you are not a tax agent. Accordingly, they will wait for timely receipt of the required reports. If the form is not delivered within ten days (only working days are considered), then the tax authorities have all the powers to block the bank account in accordance with Article 76 of the Tax Code. Stopping banking operations can serve as an annoying obstacle to the conclusion of a profitable transaction, so it is better to avoid such a development of events and not to wonder about whether to give zero 6-NDFL.
1. Make a zero calculation. Pass it.
2.Notify the letter of the fiscal that the organization or entrepreneur is not a tax agent, indicating a reasonable reason. The tax does not raise more questions. Do I have to submit a 6-PIT to the payer in this case? No.
Possible arguments:
When choosing an option, it should be remembered that if the decision is made to take a zero, then it will have to be handed over every quarter. Paper can also be written once.
If a misunderstanding has occurred, and the accountblocked, then to solve the problem you need to prepare a zero calculation or write a letter and transfer it to the inspection. The latest - the next business day, according to the norms of Art. 76 of the Tax Code, a decision must be made to cancel the blockage, and the next day it must be sent to the bank. With most organizations, the FTS has an electronic document management system, so the decision will be delivered promptly. The bank activates the account within 24 hours after receiving the decision of the unblocking inspection.
To make a zero report is very simple.
First you need to correctly fill out the title page, which contains certain fields that are subject to mandatory identification. In them it is necessary to bring:
Important! In the column, which indicates the number of individuals who have received income, do not forget to put 0 or a dash.
In the first and second sections, the zeros are filled infields relating to the serial number of the page, information about the TIN of the enterprise or entrepreneur and the BCP of the enterprise. In all other cells, dashes or zeros are again inserted. The obligatory moment is filling the date at the bottom of the page, the signature of the filling.
The calculation is correct. The title page must be stamped.
If the form of 6-NDFL is zero, is it necessary to take it inthe same terms as simple reports? Yes. The timing of the deposit is the same as the deadline for the usual calculations. They are submitted no later than the last day of the month following the reporting period. So, for half a year the reporting was handed over till July, 31st, for 9 months - till October, 31st inclusive.
The report is transmitted in the majority ofprotected communication channels. When the number of employees is less than 25 people, they allow the delivery on paper. The date of delivery is the one when the control systems form a positive protocol. In the case of a negative protocol, the report is returned to correct errors and is not considered passed.
Important! Errors can also be found in the zeroth report.
For the report sent through the post offices, the date of deposit is considered to be the date fixed on the inventory of attachments.
As the main purpose of the form with itsdevelopment was the task of controlling the timeliness and completeness of the transfer of personal income tax by tax agents in connection with the fact that it contains information on the amounts of the calculated and listed tax. At the end of the fiscal year, when another form of report relating to this tax, 2-NDFL, will be submitted, tax service specialists will check the relationship between these forms for observing control ratios. 6-NDFL did not replace the 2-NDFL completely, but only supplemented it.
6-NDFL provided for almost 2 years.Should I take a zero 6-NDFL? Opinions on the ground about the need to pass the zero calculation, despite the official explanation from the leadership of the Federal Tax Service, still differ. Ordinary tax officials are not at all enthusiastic about the submission of zero reports, since their presence automatically obliges them to conduct an office audit of the submitted forms. With ongoing optimization processes in the lower echelon, this naturally increases the burden on workers, so the fact of receiving an information letter suits them much more. Others, on the contrary, assume that the submission of approved reporting forms disciplines.
Representatives of accounting services, with onethe parties consider it more reliable to submit a zero report, on the other hand, they remember the penalty sanctions for unreliable reporting that can be obtained for the technical mistakes made.
