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Over the past years, there have been constant changes in personal income tax reporting 6 that require correction of the rules for filling out reports. In 2023, certain innovations are also coming, for which it is better to prepare in advance. Violations of the requirements result in fines and other sanctions. To find out how to correctly fill out 6 personal income tax in 2023, you should study the issue in more detail.

General information

It is necessary to fill out income tax returns for individuals 4 times a year - once for a certain quarter. This document contains all the comprehensive information about how much income the employees of the company or organization received, how much personal income tax was charged to the state budget, etc.

The report contains information not for each employee, but for the entire company.

The purpose of this procedure is to make it easier and more convenient for tax officials to carry out the necessary control over tax activities. This allows you to quickly check whether there were any delays in withholding personal income tax by an individual entrepreneur, whether he transferred it in the prescribed amount to the state treasury.

Who should apply

Declaration must be completed andprovide:

    • company owners;
    • private practice notaries;
    • lawyers;
    • individual entrepreneurs.

    If other individuals receive from them a fee subject to personal income tax, then they are tax agents who are required to provide form 6 of personal income tax.

    Reporting is necessary in such cases:

    • a person receives an official salary or salary;
    • leases equipment, cars or real estate to an individual entrepreneur;
    • is a contractor;
    • receiving financial assistance.

    In what form to provide

    There are two options for reporting: a classic paper version and a report in electronic form. In this regard, there are clear requirements based on the number of employees who received income during the reporting period. If this number is less than 24 people, then paper documents can be issued (but submission in electronic form is not prohibited), and for more than 25 people - only an electronic form.

    Where to donate

    Completed documents are sent to the tax office in the area where the IP is registered. If some branches or divisions are located separately, then 6 personal income tax can be provided in that area. The address to which the electronic form should be sent must be provided by the tax inspector. To do this, you can use your personal account, but only if there is an electronic signature.

    Timing

    To nothave problems with the tax service, in 2023 it is necessary to comply with the following deadlines for the delivery of 6 personal income tax:

    • I quarter - until the end of April 2023;
    • II quarter and I half of the year - until the end of June 2023;
    • III quarter - 9 months before the end of October 2023;
    • IV quarter and for the year - until the end of February 2024.

    For those cases where the last day of the submission deadline falls on a weekend or holiday, it is moved to the next business day.

    Consider an example when you can turn in 6 personal income tax for the first quarter of 2023. In April 29 and 30, the date falls on Saturday and Sunday, so the last day for submitting the report should be May 1. But it's a public holiday, so the deadline is moved to May 2nd.

    Innovation

    There will be a change in the design and procedure for filling out 6 personal income tax in 2023. If during 2023 and 2023 personal income tax is calculated separately for income from labor activity (salary, etc.) and separately for dividends received, then from 2023 the calculation will be cumulative: for income from labor activity and for dividends in total. This will facilitate and speed up the filling and processing of data.

    The tax agents will be additionally informed about this innovation by the tax service employees, they will be able to ask all their questions and get clarifications. This knowledge needs to be implemented in the declaration already for the first quarter, since the previous form will be considered incorrect.

    How to form

    A form has been established that provides for the order of the sections, their content and content. Toto facilitate the work with this document, it is best to use a template - a sample of filling out 6 personal income tax for 2023, which can be taken from the tax service. An even faster option is to download a template with ready-made examples and explanations on the official website of the Federal Tax Service.

    The structure of the declaration consists of a title page, section 1 and section 2. Special requirements are imposed on the design of each of them.

    Features of each part are as follows:

    • Title page. It contains information with the correct company name, taxpayer identification number (TIN) and registration reason code (KPP), the period for which the report is provided, which tax office it is sent to.
    • Section 1. It indicates data for the first quarter and for 9 months of 2023. It indicates generalized information on the amount of income returned by personal income tax, on the amount of non-refunded tax, if any, etc. Also here enter the general data for all reporting periods of the current year. They are provided on an accrual basis.
    • Section 2. Information for a certain quarter is entered here without taking into account those periods for which they reported earlier this year. They give data on specific dates when income was received, and its size, as well as deductions.

    To make the design more understandable, an example of filling out 6 personal income tax for 2023 is attached.

    Zero report

    If for the whole year of payments for labor orcivil law contracts did not occur, then this declaration is not handed over. The requirement to file a zero report has long been abolished, so it is not necessary to prepare it, and this will not be considered a violation. But at the same time, there should have been no payments of salaries, vacation pay, payment of sick leaves and the provision of material assistance in any amount.

    Another situation for example: in the first quarter, the activity was carried out, and since July 2023 it has ceased. Then the employer, when filling out the second declaration, simply puts dashes in the corresponding columns for this period, and in the second section, all data will remain unchanged.

    Sanctions

    For those employers who miss the deadline for filing a declaration with the tax authorities, sanctions are applied. For one month of delay, you have to pay a fine of 1 thousand rubles, and this amount increases every month. The accrual of the fine stops on the day when the report is received by the tax authorities.

    In addition to the fine, it is possible to block the company's bank accounts after 10 days of delay (only working days are counted). An incorrectly completed report with gross errors and incomplete information is also considered as not submitted on time.

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