Stepping form filling 6 Personal income tax for individual entrepreneurs

Stepping form filling 6 Personal income tax for individual entrepreneurs

know the rules, which is held to fill 6 PIT, We need every entrepreneur, as well as other subjects, who have income. This option performs accounting documentation to the IRS agent Russia. He allows time to determine the size of the required fees, and make the appropriate amount to the state budget. It should be understood, what in 2018 year provides certain order filling 6 PIT, as well as a special new form.

What it is

filling 6 PITThe tax return document is reported, compiled and supplied by contributors of mandatory fees. information, referral to state control – Duties of citizens. However, it should be understood, there is not one example of a document. One of them acts as a form of 6 PIT, supplied concrete subjects of tax relations.

Procedure, involves filling 6 PIT, It applies to employers, both individual entrepreneurs, and organizations. This type of declaration delivers a tax agent. it – report about, what salary he was paid to employees, and how to stay in the account of the payment of obligatory payments to the budget system.

To 2016 It was expected to fill 6 Personal income tax for the year, It is allowing the IRS to monitor employers' activities only once in twelve months. However, this has led to violations of tax agents, late payment of wages and mandatory fees, respectively. Besides, such a system has formed such a phenomenon, as a material benefit, also because of delays document feed.

On 2018 year there is a different order, in which the filling of 6 Personal income tax and a further feed. Changes undergone during, provided for reporting. However, there is also the question arises, who should direct this form of tax reporting. These subjects include:

  • individual entrepreneurs, with employees;
  • organizations and companies;
  • business;
  • notaries and lawyers, private practice;
  • other citizens, implementing private activities.

In this case, the report will be sent to the dismissal, when appointed vacation and sick leave, even if the liquidation of the company.

Respectively, filling 6 Personal income tax is compulsory for all, who receive income from employment or civil agreement, in the form of dividends and other income options. Exceptions to this rule - the person, Sell ​​a property, as well as those, who should cash flow of contracts from private enterprise.

Drafting the Declaration

For 6 PIT example of filling involves not only the introduction of the necessary information in the document, but also compliance with a set of common rules. They are directly related to its design. Since the declaration statements is a means, then for its decision the IRS inspector must establish compliance with all the prescribed requirements.

Speaking on common rules for completing the declaration, it should be remembered, First of all, about the way of making information. It can be used hand-written or typed text. The first option is only ink blue or black. Sheets allowed only A4. Select the text can only be on one side of the paper. Secondly, Each page should be numbered, INN, date and signature, independently, complete section or not. AND, third, each line has a numerical designation and shall contain only the information, that provided for her.

For 6 PIT for completing the instruction was designed to make the information in the cover sheet, Section 1 and 2. On the example it is possible to consider each item.

Filling of the cover sheet

The first page of the declaration is always the cover sheet. It required to fill, regardless of, what form of document used. Respectively, intelligence, made to titulnik, will not differ, with the exception of data, relating to a specific subject.

As a general rule, a new form of 6 PIT 2018 year suggests, that the declaration cover page should include the following information:

  1. Note INN. For individual entrepreneurs require a designation only the corresponding number. When it comes to filing a declaration from the organization, it should also be an indication of its PPC.
  2. number adjustments. It is necessary to indicate which account for a similar report shall SP in IFTS. If this is the first declaration, the stamped rate 000, if the correction has been underway for reports (delivery 6 Personal income tax in the second and subsequent times), the 001 and so on.
  3. at, reflecting the period of time it is sent to the declaration. These figures are provided in the Annex to the Order of the Russian Federal Tax Service, who claims declaration form. Is required to specify the year, for which information is transmitted.
  4. The IRS code and place of declaration. Cipher Revenue Service often corresponds to the region, in which the document feeding (eg, for IFTS g. Belgorod tax authority code will 031). If the document is transferred at the place of registration of the company or entrepreneur, it should also set the code index, namely 212 and 120, respectively.
  5. Specifying information about the individual businessman. Entered the full name with the last name, name and patronymic, SP (or organization).
  6. OKTMO. This code denotes a classifier municipality. A complete list of those officially published and. Select the appropriate OKTMO should be at the place of return direction. If there are several codes (eg, the employee receives a salary and from the company's head office, and of its affiliated companies), served two reports.
  7. Contact details. Be sure to indicate your phone for further communication.

On the right side of the cover sheet are fields for filling them with a tax authority inspector.

If the cover page has a line, that filling is not subject to due to the lack of information, in them will be affixed dash. This will help prevent fraud and unlawful application of those data, which do not correspond to reality. It should be remembered pagination. Titulnik always goes first in a row, Date of drawing up and signing, which must be indicated on each sheet Declaration.

filling Section 1

This part of the declaration is filled with a cumulative total from the beginning of the year. Respectively, entering data is done according to the particularly stated rows:

  • 010 - designated tax rate, that as a general rule thirteen percent;
  • 020 - here offers a filling 6 personal income tax holiday, salary, hospital and other income under the provisions of payment;
  • 025 - indicate the amount of a separate dividend;
  • 030 - it paid the amount of deductions, which was given;
  • 040 - the amount of personal income tax, which is calculated from the difference between the income and excluded from such deductions;
  • 045 - the tax is indicated separately, withheld from dividend;
  • 050 - the amount of the advance payment, charged in case of a foreign national works (subject of patent taxation system);
  • 060 - the number of employees, salaried;
  • 070 - the amount of tax withheld;
  • 080 - PIT, which did not happen retention;
  • 090 - the amount of tax, which was returned to the employee.

When determining the income rolling, eg, if the salary paid in December for November, line 070 can not be equal to the line 040. This is because the, that the tax deduction occurs in December, but the accrual of personal income tax from such income will occur in November. If it is found, what 040 exceeds 070, then the IRS will still adopt a declaration, because an error of such an option is not recognized.

filling Section 2

Here are recorded the information on the amounts of these taxes for the last three months, that is, in one tax period - quarterly. At the same time here will include payments for sick leave, for holiday, severance package, not only wages. The second section involves a detailed date reflection charges incurred.

It should be remembered, that the date of transfer of the tax will vary according to the nature of payments. If this – Salary or compensation payments, the personal income tax is charged on the day after the issuance of. Vacation and sick leave payments allow to pay tax on the last business day of the month, when such income was listed.

The second section is also provided numbered lines, each of which must include appropriate information:

  • 100 - indicate the specific date of receipt of employee salaries without separation of the advance and the principal payment;
  • 110 - date, which accompanies the withholding tax on income of physical persons;
  • 120 - indicates the deadline date for the payment of tax collection;
  • 130 - the actual amount of income received;
  • 140 - the total amount of withholding tax to the budget.

If the tax agent will be insufficient proposed lines, it is possible to add an extra sheet. Repeat the first section will be no need to. Download finished form can be directly on the website of the Russian Federal Tax Service.

Terms and procedure for

filling 6 Personal income tax and submission of the report calls attention to the reporting deadline, choice of body treatment and methods for providing information. It should be remembered, that the new form can be downloaded 6 PIT free on site tax inspection.

The following is to establish a suitable body for treatment. As mentioned above, fed declaration IFTS, which corresponds to the address of registration of an individual entrepreneur, that is, his place of residence. For organizations will not need to install the location of the implementation of activities, and legal address.

For payers, there are several options for transferring documents to the tax authority:

  • the use of postal services, by registered mail;
  • involvement of representative with power of attorney;
  • due to personal visits to the tax service.

If the SP is in the state for more than twenty-five employees, it is allowed only the electronic version of documentation for his direction. When the number is less than workers, it is sufficient to issue a paper version of the declaration.

Another important point - the deadlines. It is important to strictly enforce rules, since the violation period for feeding tax reporting may result in exposure to the offender measures. so, submit a declaration to be once a quarter, ie in three months. The document in question is sent not later than the last day of the month, following the last tax period. for example, Declaration of March must be filed no later than the thirtieth of April.

It should be remembered annual reports, that, in spite of the character of the quarterly filing 6 PIT, also be transmitted to the IRS, reflecting all operations, deductions and deductions for the twelve months. This procedure is carried out not later than April first of the year, following the reporting period.

What will happen in case of violation of terms? In one month delay in the payment of taxes on the face may impose penalties, the size of which 1000 rubles. Tax inspection can punish the citizen, if he provided false information. For it may be followed by a fine of 500 rubles. If the employer continues to evade duties and does not pay taxes, it is also possible to arrest and settlement bank accounts.

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