Golovna Prevention 6 personal income tax section 1 for 9 months

6 personal income tax section 1 for 9 months

In Russia, on June 14, 2015, fate was confirmed in a different form: the structure of the PDF for the 6PDFO form, which is the basis for calculations and deductions for physical persons during this period. The declaration in a certified form is obligatory until completed and submitted to the Federal Tax Service for all filing agents (companies, organizations, enterprises and individual entrepreneurs).

About the 6-PDFO form: building regulations, structure

The request for form 6PDFO is submitted to the quarterly inspection department. The limiting term of production is the remaining day of the month that follows the starting day. If this date falls on a holy day, Saturday or week, then the acceptable date for submitting the date is the coming working day after the weekend or holy day.

In 2017, the number of rozrahunoks behind the light will be submitted to the filing authority no later than:

third quarter 2017 (river breakdown for 2016),
another herb 2017 (quarterly report for three months of 2017),
thirty first linden 2017 (new report for 2017),
thirty pershe zhovtnya 2017 (reported for nine months of 2017).

The date of filing for 2017 will not be later than the next quarter of 2018.

Violation of the boundary terms of the data will result in sanctions from the supply authorities. The filing agent is punishable by a fine of one thousand rubles for overstitching for a month, if the overstitching was only for one day.

Penalties are imposed in case of incorrect execution and approval of the 6PDFO regulations. If inaccuracies are discovered by the submitters, you will have to pay a fine of five hundred rubles.

This report provides information not on a specific business, but on the basis of the insurance and overinsurance of income tax on all businesses that generate income in the organization.

Petrova N.I. - Extending 10 months from the cob of rock for 1 child 1400 rubles x 10 months. = 14,000 rub.
Morozov E.M. - for 3 months from the start for three children - ((1400 x 2)+ 3000) x 3 months. = 17400 rub
One hospital worker received standard health care as a disabled person in 2016: A.V. Sidorov. - in 12 months from the beginning of the year, 500 x 12 months were accumulated. = 6000 rubles.

To easily fill out section 2 of section 6 of PDF for the quarter quarter. The year 2016 is speeding up with the upcoming additional table. She has the sum of payments, tax payments, collected and paid taxes in the 4th quarter.

date in other words income	date actual get (nahrahuvannya) income	date wipe it off PDF	Redate date number PDF	Slide day of term overflow PDF	View received wine town (income) in rubles	Suma income in rubles	Suma tax vidrahuvan in rubles	Utrimaniy PDF in rubles
11.10.16	30.09.16	11.10.16	11.10.16	12.10.16	Salary for the spring (Finish.	300000	1900	((300000+150000) 58253, de 150000 already vipl.advance for 1 half veresen
20.10.16	31.10.16	11.11.16	11.11.16	12.11.16		150000
20.10.16	20.10.16	20.10.16	31.10.16	31.10.16	unpredictability	24451,23
25.10.16	25.10.16	25.10.16	25.10.16	31.10.16	Vinagorod. behind the contract nadannya. service	40000
11.11.16	31.10.16	11.11.16	11.11.16	14.11.16	Salary to a friend forgery.	317000	1900	((317000+150000)
11.11.16	11.11.16	11.11.16	30.11.16	30.11.16	Holidays	37428,16
20.11.16	30.11.16	09.12.16	09.12.16	12.12.16	Earnings. pay for the first time half	150000
	30.11.16	09.12.16	09.12.16	12.12.16	Salary for a friend half	320000	500	((320000+150000)
20.12.16	30.12.16	11.01.17	11.01.17	12.01.17	Salary for the first time forgery chest	150000
26.12.16	26.12.16	26.12.16	26.12.16	27.12.16	Dividends	5000
27.12.16	27.12.16	27.12.16	27.12.16	28.12.16	Gifts in Finance form	35000		910((35000-28000)
					AT ONCE	1528879,39		194560

The table shows the gifts given to the seven conscripts before the New Year.

In 2016, the Russian Federation did not accept material assistance or other gifts.

Butt of filling another section of 6PDFO

For the information indicated in the upper table, let’s look at how to fill out section 2 6 PDF:

First block:

side 100 - 09/30/2016 page 130 - 300000;
side 110 - 10/11/2016 page 140 - 58253;
side 120 - 10/12/2016.

Another block:

side 100 - 10/20/2016 page 130 - 24451.23;
side 110 - 10/20/2016 page 140 - 3183;
side 120 - 10/31/2016.

Third block:

side 120 - 10/31/2016.

Fourth block:

side 100 - 10/25/2016 page 130 - 40000;
side 110 - 10/25/2016 page 140 - 5200;
side 120 - 10/31/2016.

Fifth block:

side 100 - 10/31/2016 page 130 - 317000;
side 110 - 11/11/2016 page 140 - 60463;
side 120 - 11/14/2016.

Sixth block:

side 100 - 11.11.2016 page 130 - 37428.16;
side 110 - 11.11.2016 page 140 - 4866;
side 120 - 30.11.2016.

Syomi block:

side 100 - 11/30/2016 page 130 - 32000;
side 110 - 12/09/2016 page 140 - 6103;
side 120 - 12/12/2016.

Eighth block:

side 100 - 12/26/2016 page 130 - 5000;
side 110 - 12/26/2016 page 140 - 650;
side 120 - 12/27/2016.

Ninth block:

side 100 - 12/27/2016 page 130 - 35000;
side 110 - 12/27/2016 page 140 - 910;
side 120 - 12/28/2016.

Section 2 6 PDF: form, filling of zero level

In accordance with 6PDFO, the following agents are required to submit payments: enterprises (organizations) and individual entrepreneurs who pay the towns for their work to individuals. If, over the course of the calendar year, the individual entrepreneur did not pay or pay income to employees and did not conduct financial activities, then the zero level of the 6PDFO form may not be submitted to the Federal Tax Service.

If an organization or individual entrepreneur gives a zero order, then the Federal Tax Service may accept it.

Inspectors of the Federal Tax Service do not know that organizations and individual entrepreneurs during the current period did not conduct financial activities and were not filing agents, and refer to the procedure for the 6PDFO form. If the payment is not made for the remainder of the term, the Federal Tax Service has the right to block the banking system and impose fines on individual entrepreneurs or organizations that have not made the claim.

To avoid any inconsistencies with the Federal Tax Service, the accountant has the right to file a 6PDFO declaration (with empty values) or write an information sheet to the Federal Tax Service.

The image of the star prepared before folding with zero indicators is placed below.

The form of the sheet to the IFTS about the zero level can be lowered.

Form 6 PDF: action algorithm

To make it easier to complete another section of the 6PDFO structure, you need to:

Select all payment orders for PDF payments from the relevant quarter.
Select all payment orders for the transfer of income to foreign workers and cash register orders with the type of cash income, sort them in chronological order.
Fold the additional table behind the butt, we will describe more
Information about each type of income in the table should be filled in together with the information provided in the section: “How to fill out 6PDFO: rows 100-120.”
From the completed additional table, take the information for section 2 of section 6 of the PDF.

Uvaga:

Row 110 indicates the day when the salary of the employee was actually paid (that is, the salary and other income was paid after the date installed on the PC).
PDF is not applied when paying an advance.
Row 120 is marked with a cut-off date for reinsurance of the income tax to the budget for the type of income, and not the actual date for reinsurance of the income tax (as the date of reinsurance of the income tax is later than the date set by the PC).
In line 140, the amount of the calculated surplus tax from the paid income is entered (if the surplus tax does not cover overinsurance or there are no overinsurances, then the tax that was required to be overinsurance is still entered).

Another section 6 PDF. Situation: it is impossible to withhold the tax

How can I fill out Section 2 of Section 6 of the PDF, if it is impossible to withhold the income tax from the spivrobitnik?

The individual withdrew income in kind (for example, a gift), but no longer receives penny payments.

There is no way for the employer to manage and transfer to the budget the income tax received from the income in kind.

How to fill out Section 2 of Section 6 of the PDF in this situation is indicated below:

line 100 - day of seeing income in kind;
side 110 - 0;
side 120 - 0;
p.130 - income in kind (sum);
side 140 - 0.

The amount of undiminished income is included in the section of the first declaration per side. 080.

Visnovok

Declaration 6 PDF is a new sign for accountants. When it is filled, a large quantity of food becomes a problem; not all the nuances are considered and reflected in the recommendations given by the donors. Explanations and clarifications of the current food supply are regularly given in the official sheets of the FPR of the Russian Federation. In 2017, there were no changes to the form or rules to be completed. This article shows how to fill out 2 sections of 6 PDFs in the most extensive situations, so the algorithm for creating another section of the structure successfully stagnates in practice.

Good luck with your calls!

Rozrahunok 6-PDFO is created by all filing agents, starting in the 1st quarter of 2016. This form was adopted for greater operational control by the authorities over the provisions and regulations of the PDF (order of the Federal People's Republic of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450). Nowadays, the filing agents are issuing the Resolution for 9 months, so the information about how to fill out the 6-PDFO for the 3rd quarter of 2016 is especially relevant now.

In this article, we will take a look at what folds can be encountered when filling out the 6-PDFO form, and we will also look at the butt of the Rozrahunka for 9 months.

6-PDFO filling for the 3rd quarter

To submit Rozrakhunku 6-PDFO, the IFTS has adopted the following terms:

for 1 quarter, last month and 9 months - until the last day of the month following the last quarter,
per river – up to 1 quarter of the coming fate.

If the agent's income during the current period amounted to 25 rubles or less, then it is allowed to issue 6-PDFO on a paper, in another type of obligatory electronic filing. Submission agents, who may be reinforced, are responsible for administering 6-PDFO to the skin of them, and it doesn’t matter whether they all stand on the form in one IFTS, or in different ones (sheet of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4- 11/13984 ).

Warehouse form 6-PDFO - Title and two divisions. Section 1 is the sum of the registered tax returns, and Section 2 is the amount of actual income and the adjusted PDF by date.

Data up to 6-PDFO are entered as an accrual result. Detailed instructions for submitting indications to Rozrakhunok are as follows: The procedure for filling out 6-PDFO, approved by order of the Federal People's Republic of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450. The title page of special folding sheets does not click when filled, and the axis of other sections can be viewed in the report.

In Section 1 6-PDFO:

Rows 010-050 are assigned to the skin rate of the PDF. If the data that is entered into the rows does not fit on one side, only as many sides as necessary are stored.
Indicators of rows 060-090, suggested from the beginning, are displayed only on the first side of Section 1, since there are such sides and a decimal place.
If dividends were paid to individuals, they are included up to the final taxable income in row 020 and can be seen in row 025. Similarly, the amount of “dividend” tax is included in the total amount of PDF in row 040 and can be seen in row 045.
According to order 030, the total amount of taxes required is prescribed (Articles 217 and 218 of the Tax Code of the Russian Federation).

Section 2 6-PDFO:

Rows 100-140 include both the sum of actual income and PDF, and the dates of related transactions.
The date of deduction for income in row 100: the remaining number of the month is for wages, the day of payment is for holiday payments and medical expenses.
In order 110 is the day when the income is paid to the individual, VIN is the day of the morning tax.
PDF payment lines in row 120: the day after the transfer of personal income, and for holiday and medical expenses - the remaining day of the month for their payment. If these days overlap with the weekend, the payment is transferred to the working day that follows them.
In row 130, it is necessary to indicate the withdrawal of income over the course of a month, without changing it on the tax payments that were given (FNP sheet dated June 20, 2016 No. BS-4-11/10956).
The amount of the lost PDF in line 140 needs to be calculated in full, and it does not matter, whether in overinsurance or not.

To restore your respect: if you want to fill out the 6-PDFO form for 9 months with an accruing deposit, taxes, withdrawals in the first two quarters, are not displayed in Section 2. In this case, the displays of 1 and 2 quarters enter before the outer displays of Section 1.

The Federal Tax Service of the Russian Federation explained how to show in 6-PDFO the salary that was paid in one quarter, and paid the same day. For example, if the salary was paid to a woman, then in Rozrahunka for 9 months it should be included up to income in line 020, and the tax from it - up to PDF in line 040.

Until the final or undiminished tax for rows 070 and 080, this sum is not included. Division 2 has a payroll for 9 months, and the salary will not be reflected in the future. And when preparing the 6-PDFO for 2016, the salary and PDF for the month of the month is required to be indicated both in row 070 and in Section 2 (sheet of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984).

6-PDFO for 9 months. Reservoir area

Let's restore the stock of 6-PDFO for 9 months:

For 9 months of 2016, LLC "Khvilya" has accrued income to individuals in the amount of 2,650,600 rubles, of which 46,600 rubles are dividends. The amount of insurance money for 9 months is 95,650 rubles. The tax at the rate of 13% became 332,144 rubles. Cherven's salary (217,500 rubles) was over-insurance 5 linya, PDF for cherven - 27,911 rubles. The wages for the spring were paid to the workers of “Khvili” on the 5th of the month. PDF for spring - 36,904 rubles.

In this episode of 6-PDFO for 9 months, the filling of any placements here will be filled in rows like this:

020 - The minimum income amount is 2,650,600 rubles (this includes the monthly salary).

030 - Hydraulic allowance - 95,650 rubles.

040 - Zagalna PDFFO sum (with the salary for the month of spring) 332,144 rubles.

025 - Apparently the amount of dividends paid is 46,600 rubles.

045 - Visible PDF with dividends - 6058 rubles.

070 - All PDF losses minus the accrued amount from the spring salary - 295,240 rubles.

Section 2 of Form 6-PDFO for the 3rd quarter of 2016 includes the amount of cash income and taxes:

130 - salary per cherven - 217,500 rubles, with the date for row 100 being 06/30/2016.

140 - PDF with a salary in rubles - 27,911 rubles, the date of filing the tax in line 110 is 07/05/2016.

Income and PDF, overinsurance for line and serpen, including actual dates.

Veresneva’s salary and PDFO will not be included until Section 2, but later they will need to be included before Section 2 of the 6-PDFO.

We are submitting an application form 6-PDFO for nine months of 2017.

Accountants have assigned their work to the formation of tax reporting. Zokrema, work is currently underway in connection with 6-PDFO. It would seem that this is not a very complicated sound, but there is a lot to ask: how can you represent, show the data for the remaining quarter or the salary for the river, show someone’s salary this spring or not?

How can I display the holiday pay paid in the spring of 2017 to the 6-PDFO for 9 months of 2017?

I want to learn not just to remember this word correctly, but I want you to understand how to work. First of all, why do you need to start working, it is necessary to familiarize yourself with the terms of payment PDF. As we are told in paragraph 6 of Article 226 of the Tax Code of the Russian Federation, tax agents are obliged to re-insure the amount of calculated and lost taxes no later than the day following the day of payment of income taxes to the payer.

When paying a tax payer for income in the form of help due to time-consuming inefficiency (including help with looking after a sick child) and in the form of payment for the empty tax, the tax agents are required to reinsure the amount of the accrued and forfeited tax. Beyond the remaining date of the month in which such payments were made.

What does this mean? Let's look at a simple example - if the employer has paid the salary to the employees of the labor force on September 6, 2017, then you must pay PDF to the budget no later than June 7, 2017.

And from the fact that the worker was paid leave allowance, for example, on the 19th of June the worker took away his leave allowance from the company. You will have to pay the dues to the budget until the 30th of June 2017 inclusive. The 30th of Wednesday falls on our day off And therefore, the deadline for payment of the PDF to the budget from the amount of releases will be no later than the 2nd of 2017.

Let us now move on to the procedure for filling in the 6-PDFO. This is the quarterly call. In other words, a worker who pays a salary must call for this form once every three months.

It consists of two sections – number 1 and number 2. In section number 1, data on the entire salary is calculated as an accrual bonus from the beginning. And the axis is already in section No. 2 - tributes to paid income, which last for more than three months.

As the Federal Tax Service explains, the schedule for the 6-PDFO form is due on the date of the day, apparently, on the 31st of March, 30th of June, 30th of Sunday, 31st of the same tax period.

Section 1 of the 6-PDFO form will be filled with an increasing amount for the first quarter, including nine months and a year. In section 2, the structure of the 6-PDFO form for the current financial period displays those operations that were carried out during the remaining three months of this financial period.

To take a look at the order of filling, let’s look at the company, which has 10 employees, and its gross salary for the nine months of 2017 was 2,178,000 rubles. The legal sum of the secured PDF added 13% to 2,178,000 = 283,140 rubles.

Before the end of 9 months of 2017, we will receive the amount of salary for the month of 2017. Salary for the spring of 2017 will be sent to the salary for the river. Why? Because the workers are actually taking the salary away from the workers and, obviously, the company will have to pay the PDF also from the workers in 2017.

And here, with special respect, we need to attach the completed section No. 1. Marvel at the little ones below, which clearly shows that in the row “040” we display the amount of the prepared PDF document.

How to fill out 6-PDFO for 9 months of 2017?

And the axis below the row “070” indicates that the amount of donation from workers was actually lost. There will be differences in this amount, since the salary for the spring will be paid from the harvester. On the right is that, in fact, with workers we can withhold the contribution for the spring salary from the dead, even if not earlier. This difference is not displayed behind the “080” row.

Section No. 2 of the 6-PDFO

Let's move on to filling up section No. 2 - this section has a number of sums of paid salaries and lost, over-insurance taxes.

To be more amazed at the butt of replenishment, it is clear that the salary in the company for a worm became 280,000 rubles, for lipen- 196,000 rubles, for the serpen 250,000 rubles, at Veresna one worker was paid holidays for the amount of 10,000 rubles.

One thing you can note is that the date of the lost payment is different from the date of re-insurance of the PDF. This means that the terms of payment for the massacre (about this we have developed a lot).

If, for example, the worker took off his leave on June 11, 2017, the worker is required to pay PDF to the budget no later than June 30. The 30th of spring falls on a day off for us and therefore the deadline for payment of the PDF to the budget from the amount of releases will be no later than the 2nd of December 2017.

When the 30th day falls on a weekend day The release notes are not displayed in 6-PDFO for the 9 months of 2017. So be respectful!

As well as the tax service (sheet No. BS-4-11/20126@ dated 10/24/2016), in section No. 2, the division of the 6-PDFO form for the current reporting period displays those transactions that are entered for the remaining three months of this world period. If the supply agent performs this operation in one time period and completes it in another time period, then this operation is displayed in the time period in which it is completed.

Butt of filling section No. 2 of form 6-PDFO for 9 months of 2017

31 June is the deadline for the release of 6-PDFO for the 3rd quarter of 2017. The application of the replenishment will help to deal with difficult situations in payments to workers and those depicted in the opinion. Also in this article you will find videos and expert recommendations.

6-PDFO, as before, is deprived of one of the most complex types of information for accountants. The FNP on its sheets has repeatedly provided for food replenishment and distribution. Please see below for specific examples of filling out 6-PDFO for the 3rd quarter of 2017 and comments from submitters.

Zapovennya 6-PDFO for the 3rd quarter of 2017 rock on butts

Well, let’s look at different situations with payments to healthcare workers and understand how they are represented in the department.

Income in kind in 6-PDFO. The contribution, which the company could not withhold, is shown in line 080 in the breakdown. This rule is that until the end of the business the company does not pay any money to individuals. For example, if the company received 22 pennies, write down the following:

for row 100 – 08/22/2017;
behind row 110 – 00.00.0000;
behind the charge 120 – 00.00.0000.

In row 130, the amount of income is increased. And row 140 needs to be set to 0.

Previously, FNP was aware that in rows 110 and 120 it was necessary to display actual dates, but the company was unable to comply with the PDF (sheet dated 02/25/2016 No. BS-4-11/3058@). Ale format 6-PDFO does not allow you to write zeros in rows 100-120. The donation program was further examined (sheet of the Federal Tax Service of Russia dated April 25, 2016 No. 11-2-06/0333@).

Vidrahuvannya row 030 6-PDFO. In row 030, write down the hygiene given to the newborn during the winter period. For example, health care for children, buying money, paying for home care and child care. If the company has provided financial assistance in excess of 4,000 rubles, then line 030 requires a non-compliance limit of 4,000 rubles (Clause 28, Article 217 of the Tax Code of the Russian Federation).

In rows 110 and 120 put "00.00.0000". This is how FNP is important (sheet dated June 20, 2016 No. BS-4-11/10956@).

Rows 070 and 080, since the company received a salary for the spring from the woman. In rows 070, there is no need to remember the taxes and taxes from the farmers. And for row 080 6-PDFO for the 3rd quarter of 2017, the row should be set to zero. Row 070 indicates no taxes, withholdings on the date of end of the capital period. This is for the period from 1st week to 30th week.

The Federal Tax Service has repeatedly explained that line 070 needs to be set to 0, since the company raised wages in one month and paid them another month (sheet dated 07/01/2016 No. BS-4-11/11886@). Over the past periods, various companies have entered zeros in row 070 6-PDFO in order to increase the tax. This is a mercy, so you need to clarify 6-PDFO. Otherwise, applicants will be fined 500 rubles for false information (Article 126.1 of the Tax Code of the Russian Federation).

Prize for a student who reaches the age of 6-PDFO. The bonus is not a payment for work, so in the row 100 you need to record the day when the bonus is received, and not the remaining day of the month. For example, if the company received a bonus of 10,000 rubles on September 29, section 2 should be written as follows:

row 100 – 08/29/17;
row 110 – 08/29/17;
row 120 – 08/30/17;
row 130 – 10,000;
row 140 – 1300

The Federal Tax Service is aware that any bonus in rows 100-140 must be reflected separately from the salary (sheet dated 06/08/2016 No. BS-4-11/10169@). Ale is super polite. The bonus, as a result of the results of the work, is due before payment (Article 129 of the Labor Code of the Russian Federation). The date on which income is withdrawn from the payment form is the last day of the month. This is how the judges respect it (assigned by the Legislative Assembly of the Russian Federation dated April 16, 2015 No. 307-КГ15-2718). Therefore, the company has the right to record wages and bonuses in one block of rows 100-140.

Additional help for row 020 6-PDFO for the 3rd quarter, as the stench was detected in the spring, and seen in the winter. Show help to row 020 for the period from whom you have seen pennies. The date of such income is the day of payment. Therefore, the income from PDFO assessments needs to be shown in the rows 020 and 040 for the 2017 budget.

The Federal Tax Service previously explained that line 020 needs to show the required assistance (sheet dated May 16, 2016 No. BS-4-11/8568@). It's not like that. Because the company was so timid to clarify the schedule for the past periods.

Salary, medical care and additional payment up to the average salary, seen on one day, from 6-PDFO. I will help to adjust the salary and additional payment in the following rows: 100-140. An additional payment up to the average salary is not a salary, but the date of compensation for income is the day of payment. At the same time, this did not help, so you need to withdraw the PDF not on the last day of the month, but on the day that comes after the payment date. Then, for three payments, there is no longer a date for the PDF in line 110. And the date for the income and line for the PDF is different.

Salary for spring at 6-PDFO. If the company paid wages for the month of Sunday on the remaining working day of the month, the 29th of the month (30th of the month is a day off), then check the requirements of the 2nd river division of the 6-PDFO (FNP sheet dated 10/24/2016 No. BS-4-11 /201226@).

Income for section 2 of the 6-PDFO section must be shown in the period in which the company completed the operation. The code does not have anything to respect such a date if the company pays wages on the remaining day of the quarter. For example, 29 Veresnya.

In the list No. BS-4-11/20126@ FNP came up with a notice that since the company received a salary on the 29th of Wednesday and re-arranged the tax for 2 months, then rows 100-140 need to be paid to the federal government for the river.

Enterprises may reinstate the PDF on the working day following the payment of wages (clause 6 of Article 226 of the Tax Code of the Russian Federation). If the worker has withdrawn the money on the 29th of Wednesday, then the term for paying the tax is 2 months (30th of the month and 1 month of the week are the weekend). Well, the operation has been completed for 2 days. It doesn’t matter if the company actually overwrote the tax – 29 June or 2 June.

butt

On June 29, the company received a salary of 300 thousand. rub. On the same day, she overwrote the PDF - 39,000 rubles. (RUB 300,000 × 13%). The income for the spring and the company's taxes will show the division 1 distribution for the 3rd quarter. And section 2 must be filled in at 6-PDFO for the river.

Pay for contracts in a row up to 6-PDFO. In the sheet dated 10/17/2016 No. BS-3-11/4816@, the Federal Tax Service clarified how the Federal Tax Service can show payments for contracts in a row, since the company signed the act and received money from various quarters.

The company pays the contractor to the city if it has signed the work certificate. However, the contractor withdraws profits if the company has money (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Show that wine city the 6-PDFO if you pay for the job. Such a document was issued by the FNP on the page dated 10/17/16 No. BS-3-11/4816@.

butt

On June 12, the company signed a contract with the contractor. Vinagorod for contract - 30,000 rubles. PDF - 3900 rub. (RUB 30,000 × 13%). The contractor took off the money on the 19th - 26,100 rubles. (RUB 30,000 × 13%). The payment must be shown from the payroll for the rik. For rows 020 and 130 - 30,000 rubles, for rows 040, 070 and 140 - 3900 rubles. Row 100 has 19 rows, row 120 has 20 rows.

Pay to the retired student at 6-PDFO. When the date is set, income is deducted as salary - the remaining working day (Clause 2 of Article 223 of the Tax Code of the Russian Federation). The date of deduction of income as compensation for unpaid days of leave is the day of payment, then the day of retirement.

butt

Spіvrobitnik fell on 22 sickles. On this day I saw a salary of 14,000 rubles. and compensation for release – 6000 rubles. PDF from salary is over-insurance on the same day, and tax from compensation is on the current day. The payment trace will be displayed in one block of rows 100-140 in section 2.

Dates in the range of 100 from the salary are avoided with compensation and compensation for unpaid leave - 08/22/2017. Tax for both payments due on the following day: in row 110 - 08/22/2017.

In row 120, display the last term of the PDF payment. For wages and compensation – the day following the payment. It doesn’t matter how much the tax was overinsurance - in one or two sums. Row 120 – 08/23/2017.

For row 130 - show your gross income in the amount of 20,000 rubles. (14000 + 6000). For a row of 140, the PDF amount is 2,600 rubles. (20,000 × 13%).

Salary and average salary for recruitment at 6-PDFO. The date of deduction of income from the type of salary and average earnings is the remaining day of the month for which the money is charged. The PDF company delays the payment date.

During the recruiting period, the company pays a salary to the employee, and the average salary (Article 167 of the Labor Code of the Russian Federation). Average earnings per hour of travel on duty is not a guarantee, but not payment for work. Ale for PDFFO such payment is brought up to income under the code 2000 yak wine city per work.

butt

Lipna has a spivorbitnik, having traveled for two years. They reported that the average salary was 34 thousand. rub. Salary for other days, when the worker is in the office, is 32 thousand. rub. I have seen 4 sickles in my entire bag.

The whole amount is 66,000 rubles. (34000 + 32000) needs to be shown at once.

The date of deduction of income from the type of salary and average earnings is the last day of the month for which the payments are made – 07/31/2017. The PDF company delays the payment date. Record the requirement on 08/04/2017 in row 110 for the breakdown. Term in row 120 – 08/07/2017, fragments 5 and 6 serpnya – weekend days.

Division 2 of the 6-PDFO, since the entire salary went to the tax. The company does not withhold PDF from the first part of the salary, as it is visible until the end of the month (sheet of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11/4999). The contribution is due on the last day of the month, and is collected on the day of payment (Clause 4 of Article 226 of the Tax Code of the Russian Federation).

The company may provide workers' salaries on the same day as other active duty workers. Since the excess salary is a supplement, formally the company sees pennies and wastes that amount.

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The coronavirus was administered to the sickle for 4 days, and then continued until the end of the month. 21 serpnya received advance payment of 2610 rubles. - 87% of salary for 4 working days. 31 sickles increased the salary for the sickle - 3000 rubles. For this amount they received an advance payment and PDF of 390 rubles, so the clerk took nothing into his hands. The PDF was re-insurance on the 5th of June - when the salaries of other workers were received.

Row 110 requires the date to be displayed if the PDF is overwritten. Row 110 shows the day of payment of salaries for workers - 09/05/2017, row 120 shows the upcoming working day 09/06/2017.

Hundreds of figures for the selected position in 6-PDFO. Hundreds per position equals income. The rate is 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation, sheet to the Ministry of Finance of Russia dated September 18, 2013 No. 03-04-06/38698).

When distributing profits, the company charges hundreds of expenses and pays them out in expenses. There are different rules for PDF.

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The director fiercely influenced the position of the company. They paid for hundreds of thousands of dollars, but paid in advance only 15 serpnya - 120 thousand. rubles The PDF amount was increased to RUB 15,600. You need to contact 6-PDFO for payment of a hundred.

The director deducts income from the company as of the date when the company pays the money (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Therefore, divisions 1 and 2 include more than 100. For rows 100 and 110, you need to write down the date of the video release – 08/15/2017. Row 120 is the next working day.

Salary in 6-PDFO, shown on different days. The salary, which the company received on a daily basis, must be shown in two blocks of rows 100-140.

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Most spivorbitnikov win money on the card, but new spivorbitniki win money by cooking. The salary of the card is 890 thousand. crb. 31 sickles were reinsured. Salary ready for cash was issued on 1st week in the amount of 450 thousand. rubles PDF – 174,200 rub. 31 sickles were reinsured.

The date of deduction of income from salary is the last day of the month (Clause 2 of Article 223 of the Tax Code of the Russian Federation). Otherwise, the company will withhold the contribution after the day of payment.

The workers took 31 serpnyas for the salary on the card, and 1 serpnya for the preparation. Following the date code, the extreme term of re-interpretation of the PDF of the massacre has become obsolete, therefore the salary and PDF of the skin part must be modified in different blocks of rows 100-140. Row 100 will start on August 31, 2017. Row 110 for the first one – 08/31/2017, for the other – 09/01/2017.

The reinstatement of the PDF in one day - 31 sickles does not contribute to the filling of the 6-PDFO, otherwise the company suffers losses. The salary has been ready for less than 1 week. Through this payment, the company can assume that the company paid part of the PDF for its funds (clause 9 of Article 226 of the Tax Code of the Russian Federation). If the company, in advance of the payment of wages, reinsured the PDF, which is older than the calculated tax, it will be denied in court (praise to the Federal Arbitration Court of the Pivnichno-Zakhidny District dated December 10, 2013 No. A56-16143/201 3).

Attach the filling of 6-PDFO for the 3rd quarter of 2017 to the date: release

The 3rd quarter sees the heaviest vacancy. Some outlets need to be reinstated more than once. It is not clear how to display payments from 6-PDFO. We prepared solutions for those confused by the situation. The examples will help you modify the output from the 6-PDFO format without any compromises.

The worker is paid for 1 linen, he was paid the exit fee. The company sees releases three calendar days before the start of repairs. And it is important to organize the release of income for 12 months in order to transfer the month to completion (clause 4 of the Regulations, approved by the Decree of the Russian Federation dated December 24, 2007 No. 922). Since the worker leaves the gate on the 1st, the employer does not know the exact amount of income. In this case, insure the income from the sums received, and on the 1st, insure the income and pay the difference.

The date of deduction of income for holiday pay is the day of payment (Clause 2 of Article 223 of the Tax Code of the Russian Federation). If the company received pennies to a high school employee for two days, there will be two dates in a row of 100, so the output for the same period will need to be adjusted for two different blocks of rows 100–140. It also needs to be repaired if the company found a deal with the government department and paid extra money.

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Pratsivnik pishov at the release from the 1st spring. The company on the 28th serpnya paid out allowances from its income and received 14,000 rubles, PDF - 1820 rubles. (RUB 14,000 × 13%). On the 1st of spring the worker's bonus for the month became known. The company paid an additional 2,000 rubles to the spivrobitnik, 260 rubles to the PDF. (RUB 2,000 × 13%). The company has filled up the division with 2 expansions in 9 months.

The company only showed the additional payment of taxes for the river, since the last term of tax payment fell on the coming quarter (sheet of the Federal Tax Service of Russia dated July 21, 2017 No. BS-4-11/14329).

The spivotnik has taken away more outlets, but not more. In a situation where a worker goes to work from the 1st day of the month, the company may overpay the holiday allowance. Overpayment is also possible through amends. If the compensation is not cured, the company has no right to withdraw money from the worker’s salary.

You can ask the health insurance provider to voluntarily refund the overpayment. As soon as the student receives a salary, the overpayment is his income, but it is no longer taken into account by the graduate. Therefore, the overpayment and pennies for an hour of short-term release are shown at 6-PDFO officially. If a worker turns over pennies, overpayment is not income. Knock out the release date.

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On the 14th of September, the company gave the spivorbitnik a final allowance – 35,000 rubles. Ale Pratsivnikov was given more than 29,000 rubles. Turn over the store - 6000 rubles. (35000 - 29000) PDF with final documents - 3770 rub. (29,000 rubles × 13%), tax for overpayment – 780 rubles. (RUB 6,000 × 13%). The company filled in with 6-PDFO.

The police officer was called out from the exit. The company has the right to withdraw a worker from the permit for general needs and for the purpose of washing, having given a letter (Part 2 of Article 125 of the Labor Code of the Russian Federation). For the days of work, the worker deducts his salary. Therefore, the supply company is overextended. As a result, the income from the final payments was less than that paid by the company. In the 6-PDFO insurance policy, see the already over-insurance amount.

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Spivrobitnik 10th sickle, having withdrawn the allowance for 14 calendar days – 42,000 rubles. And please believe in it. 21 years ago the company called him from the release. As a result, the doctor was off work for more than 6 days. allowances. The income of a student in the form of graduates is 18,000 rubles. (42,000 rubles: 14 days × 6 days), PDF - 2340 rubles. (RUB 18,000 × 13%). The company has filled up section 2 with 6-PDFO.

Reservoir survey 6-PDFO for the 3rd quarter of 2017

Complete the title page, sections 1 and 2 of the 6-PDFO for the 3rd quarter of 2017 in accordance with the recommendations of the Federal Tax Service.

In section 1, you can see payments to physical persons, accrued for the period from today to spring, health care and PDF for this period.

In section 2, show the salary for the month of summer, September, and spring, and other payments to workers in the high-profile quarter.

Guess what, the deadline for the release of 6 PDFs is 9 months – 31 days. The term cannot be transferred. For both paper and electronic forms, a single creation term is used.

The company is not required to submit 6-PDFO, since it did not pay workers during the reporting period. This was clarified by the FNP (sheet dated 06/08/2016 No. ZN-19-17/97). Otherwise, the inspections will block the warehouses, as the company has not announced. Any blocking will only go to the Federal Tax Service.

As without pardons, the 6-PDFO for the 3rd quarter was published by Olena Vyacheslavivna Vorobyova, Candidate of Economic Sciences, tax consultant, member of the scientific expert chamber of the Chamber of Tax Consultants.

New income from the completion of 6 PDFs for the 3rd quarter (9 months) of 2016.

In 2016, a large number of robot sellers, especially the staff and head accountants (and other financial agents – individuals and legal entities that pay income to the public) withdrew additional turbocharges – creating new information for all robot sellers 6-PDFO. It contains information about the income of foreign workers for the current period and about the withholding of income taxes from these sums. The duration is quarterly, so the skin agents last 3 months. You need to submit your feedback in electronic format; if your business requires less than 25 people, you can select the paper option.

You can find out about the specifics of filling out 6-PDFO for the 4th quarter of 2016 on the page “6-PDFO for the 4th quarter: form and butt of filling”.

Terms of building 6 PDF

It is important that this sound is created by an accumulating bag 4 times per river in stages - 1st quarter, first month, 9 months, river. According to the law, the quarterly regulation 6-PDFO must be submitted to inspection no later than the last day of the month in which the quarter is due. And the river growth is continued until the 1st quarter of the coming fate (Article 230 of the Tax Code of the Russian Federation).

Fines for failure to submit information 6 PDF

A fine was imposed for missing the direction of the letter. The cost of this payment is 1000 rubles. Therefore, according to the 6th PDF of 2016, the terms of the task will be more quickly realized.

Instructions for completing Form 6 PDF

The remaining form was recently sent back, and its replenishment requires a number of requests from employers and accountants. Let's figure out how to fill out the information form.

The document consists of a title page and the other side to contain 2 sections. If there are no rows left for volume, you can number the additional arches. Most often, there are not enough rows to fill another section, which was laid out at the same station as the first one. If this is the case, then there is no need to duplicate the replacement of the first section.

Cover page of form 6 PDF

Krok 1 - IPN and checkpoint

In the upper fields of the title page, the IPN of the company’s checkpoint that makes the call is indicated. If this is a branch of the company, then the checkpoint of the branch is indicated.

Krok 2 - Room koriguvannya

The adjustment provides options for filling the volume that is being created. If corrections or inaccuracies appear later in the information, they can be corrected by sending clarifications to the information option. Also, since structure 6 of the PDF is created first, then the “correction number” field is entered with zeros. In the world, the clarification of the breakdown (for consumption) is indicated by numbers 001, 002, 003 and so on.

Krok 3 - Number of quarters (period number)

Previously, when issuing a document from the PDF, the river was not divided into secular periods, the Tax Code of the Russian Federation did not misunderstand the concept of a “seasonal period” before the tax itself. Now the reporting form for 6-PDFO has added the formula “submission period” - this is the time interval for which the robot seller is responsible. Ozhe, yakscho:

If it is issued for the 1st quarter, then code 21 is entered
for payment - code 31
for 9 months - code 33
for rik – code 34.

Krok 4 - Sub-day period

This period is a continuous calendar period - 4 consecutive digits are entered in the field.

Krok 5 - Code of the tax service for the month of obliku

The row indicates the code of the company where the information is sent. This is a four-digit code, where the first 2 digits are the region number, and the other two are the inspection code (in the application, the inspection of FNP No. 9 of the Central District of St. Petersburg). It is important to remember that the report is sent to the inspection of local companies and animals. Individual entrepreneurs are required to file this tax at the place of their residence.

Krok 6 - code for the location of the company

The code “Behind the place of origin (region)” helps to determine what kind of reputation the company itself creates. These codes are prescribed in Addendum No. 2 to the Procedure for filling out 6-PDFO.

As it sounds:

Following the name of the Russian company, you must enter 212
after the locality of the branch (filies) – 220
The largest tax payers enter code 213.

IP also runs alongside codes:

IP on the official tax system - code 120
IP on the patent system or UTII - code 320

Krok 7 - Nizwa

The field "submission agent" has either a short or long name of the company.

Krok 6 - Code OKTMO (municipal lighting)

It is necessary to enter the code of the MO in the territory in which the business or branch is established and registered (which is designated as a branch). Application code for municipal district No. 78 of St. Petersburg, which is subject to the inspection of the Federal Tax Service of Russia No. 9. Sometimes citizens are paid cash (wages and bonuses) both as a business and as a subsidiary. For this type, you will be subject to inspection in two separate sections with different codes for OKTMO.

Section 1

Title page of designs. You can go to completion section 1 of form 6 of the PDF.

The first section of the volume consists of 2 blocks.

The first block includes the legalized data on the monthly tax rate that is collected in the enterprise. One organization can charge a tax on personal income at decal rates - 13%, 15%, 30% or 35%. The main one in Russia is the 13-bisotka rate. Mostly (15 and 30%) will be stagnated mainly by the citizens - not residents of Russia. The 35% rate is based on winnings from lotteries, competitions and promotions. Since the vicorist firm is deprived of the main bet, the first block of the 1st section is replenished once.

Another block offers subsums at all interest rates of the PDF, since the business is stagnant.

Block 1 - legalized data for the skin tax rate okremo

Croc 1 - Row 010. Podatkova rate

Field 010 indicates the bet value in the sub-hundreds. If necessary (as a number of different bets become stuck), you can number and add arcs. There is no need to duplicate the sub-data (rows from 060 to 090) - the result on the first page is enough, put zeros in these fields on the next lines.

Croc 2 - Row 020. Increased income

In whose field all the income of the sports organizations is included, which is subject to increasing interest. If dividends were paid to anyone, their amount should be entered in column 025.

Krok 3 - Row 030

If citizens have been given a subsidized health service since the beginning, their sums must be recorded in the field with the number 030. The money must be recorded in the field with the number 030. The money must be recorded in the following morning. manni. Health care is provided to doctors who care for children (a sum for the skin of the child). Also, healthcare workers have the right to apply for social and health insurance benefits.

Krok 4 - Row 040. Additional calculations of the PDF

In row 040, a new tax is introduced, payments from the legal amount to the income of an individual in rubles without copies. The trick is to do this: column 040 minus column 030, multiply by column 010. Then, from the total amount of income, add the amount of tax payments and multiply by the tax rate. Stock: (2550000 - 14000) * 13 = 329680. Thus, the amount calculated as a PDF document is equal to 329680 rubles.

Dividend payments are calculated incrementally and recorded in column 045: income in column No. 025 is multiplied by the tax rate in column 010. In the application: 45,500 * 13 = 5,915 rubles.

Croc 5 - Row 050. Advance amount in rubles

This field will only be filled in if the company operates foreign products on a patent basis. Then in row 050 the amount of advances in rubles paid to foreigners is recorded. For other cases enter zero.

Block 2 - sub-bag displays 6 PDF

Croc 6 - Row 060. The number of people who received income during the winter period

The field indicates the number of physical persons for whom the organization insured payments for the period. If you have left the world and returned to work again, you do not need to change the data in the row.

Croc 7 - Row 070

The amount of the calculated tax, which may appear in field number 070, in fact does not necessarily match the number in row 040 (the amount of the calculated tax). This is due to the fact that the deposit sums were collected earlier and withdrawn from the workers later.

Krok 8 - Row 080. Non-payment of tax

In column 080, PDF amounts are entered, as it was decided to do so for any number of reasons.

Croc 9 - Row 090. Rotated feed

At row 090, the amount of the tax is recorded, as the police officers withdrew and turned back. If no such incidents occurred, a zero is entered.

Section 2

This part of the 6 PDF contains information for the rest of the quarter, and not for the entire hour on the cob. In another section, the dates of payment of income to the sports workers and their penny sums were filled in. You must enter dates in chronological order.

Krok 10 - Row N 100. Date of deduction of income by workers

In column 100 the day is entered when the company's employees withdrew income. The number of months that must be indicated depends on the nature of the payments. The date on which the employee receives income is determined by the specific type of payment. Thus, the salary becomes the income of the citizen for the remainder of the month for which he is paid. Therefore, it is permissible to indicate in this row the remaining number of breastfeeding in 2015, since the workers took away wages for breastfeeding more than ever. And the axis of outlets and doctors is recognized as the income of the communities on the very day of their departure.

Krok 11 - Row N 110. Day of tax collection by the company

Column 110 can contain the date (day, month, day) of the most recent payment to the organization. It is necessary to withdraw PDF from your salary directly on the day of payment. So, if the salary for the chest is paid 11 days, the tax for it is also 11 days. Contributions from personal income from vacation and medical expenses are also withdrawn by the company on the day of payment.

Krok 12 - Row N 120. Date of transfer of the tax to the budget

Column 120 is a field that allows the law to indicate the date of transfer of the donation amount to the budget. PDF from the salary must be paid to the budget no later than the due date after payment. And the axis of taxes from holidays and medicines paid to the workers of the Union can be paid before the treasury not immediately - the smut, which is due before the end of the month in which the stink was seen to the Unionists (Article 226 of the Tax Code of the Russian Federation).

Krok 13 - Row N 130. Income in rubles without taxation

In box 130 a penny sum is indicated, which in fact was received by the workers on the due date (recorded in box 100 złiva), without revising the tax.

Krok 14 - Row N 140. PDF, which must be removed from the sum

Column 140 is responsible for the amount of the PDF, which is lost after the fact when paying income to workers on the date recorded in column 110 (independent of the re-insurance to the budget). It is permissible to add numbered boxes, so that in order to re-invest all income for the quarter, you don’t have to erase the pages behind the dates.

Be respectful!

When filling out the information form, you need to make sure that everything is filled out. Empty cages have dashes like this:

On the title page this rule can also be added. In the found row, in order to honor the name of the organization, all the gaps that are missing will be filled with dashes.

Download Form 6 PDF for the 3rd quarter of 2016

Instructions for filling out 6-PDFO for the 3rd quarter of 2016: what to look for in the department

6-PDFO includes a title page and two sections.

Section 1"Uzagalnenі displays" shall indicate the following:

Section 1: Place the growing bag on the cob.

Section 2“Dates and sums of actually withdrawn incomes and withheld taxes on the income of individuals” are shown only for the current period:

Since the company paid the workers in one day the amount for which taxes are to be reinsuranced in different terms, in section 2 for skin payments, fill in its blocks of rows 100-140 (FNP sheet dated 24 February 2016 No. BS-4 -11/5106).

According to the illegal rule of the PDF, from the income of workers, the company overinsurances to the budget no later than the day after payment (Article 226 of the Tax Code of the Russian Federation). Wines have been allocated for medicines and holidays. The tax from them will be reinstated until the end of the month, from whom the money was received by the doctors. If the last term falls on a weekend, indicate at 6-PDFO (row 120) the nearest working day.

Income, which individuals received from you over the course of the quarter, is displayed in section 2 in chronological order. You may have a number of sections 1 with different PDF rates. It is not necessary to work on the breakdown of section 2 for income, depending on the rate.

Instructions from the completion of 6-PDFO for the 3rd quarter of 2016: how to show transition payments

The salary for the remaining month of the working period is often paid at the beginning of the period. For example, a woman's salary for the spring. The 6-PDFO breakdown for the 3rd quarter is as follows:

for row 020 - income accrued for the entire period, including salary per ruchen
behind line 040 – tax assessments

Before section 2 of the 6-PDFO regulation for the 3rd quarter, Veresneva’s salary will not be lost. Won to drain until river water (sheet of the Federal Tax Service of Russia dated February 23, 2016 No. BS-4-11/4900). Similar to the ruble salary, which you did not show in 6-PDFO for the first time, include before the breakdown for the 3rd quarter (9 months). Axis:

Instructions from completing 6-PDFO for the 3rd quarter of 2016: why do you need to submit an advance payment?

The advance payment for income is not reduced, even before the end of the month the amount of salary cannot be calculated - a sheet to the Ministry of Finance of Russia dated November 12, 2014. No. 03-04-06/57154. Such an advance must be shown to the division twice as part of the salary. There is no need to beat him down vigorously. If the company pays an advance payment for the bags per month, this is subject to the PDF (assigned by the Legislative Assembly of the Russian Federation dated May 11, 2016 No. 309-KG16-1804). Include this payment up to section 2 of the 6-PDFO form in rows 100-140.

Filling out the 6-PDFO declaration in 2016: instructions

We will provide short instructions on how to fill out 6-PDFO in 9 months.

Complete the title page of the document
Submit to section 1 the registered items from all payments, PDF and workers for this spring
Write down 2 payments in the section in chronological order. First the sums that the cultivators saw at the linden tree, then at the sickle, then at the veresna. The transitional salary per red also goes up to the disbursement for 9 months

6 PDF row 070

Let's talk about how to enter PDF for the 9 months of 2016, in form 6-PDFO (row 070). How can the PDFO definitions not coincide with the numerical ones? If it is so, then in such situations you will not be a mercy

6-PDFO row 070: what information you need to specify

Subject to clause 3.3 of the procedure approved by the order of the Federal Tax Service of Russia dated June 14, 2015. No. ММВ-7-11/450, behind row 070 shows the amount of the lost PDF.

6-PDFO row 070: salary veresnya seen from zhovtni

Charges and deductions of the PDF are not eliminated (rows 040 and 070 are consistent), if the date on which the income is due has arrived, the PDF has been assigned, but not deducted, and the remainder of the income has not yet been paid.

Zokrema, from salary, the date of deduction of income is the remaining day of the month. І the increase of the PDF can be increased. However, you can only get rid of the PDF if the workers’ salaries are inflated. At this moment, data for 6-PDFO row 070 is reported.

Another butt. 6-PDFO for 9 months is required to show the spring salary received from the farmer, and the contribution from it. Section 1 will have information about income increases (row 020) and PDF (row 040). For this type of deduction, the tax does not apply to 6-PDFO row 070. Do not show this and as non-streaming in row 080. For the other section, this payment is also not required to be displayed (sheets of the Federal Tax Service of Russia dated 23 February 2016, RUR 4900, in Eid 25 February 2016 No. BS-4-11/3058, dated May 16, 2016 No. BS-4-11/8609). Even this income will be expected until the end of the fourth quarter.

Through the transitional salary, the sums of the calculated and withheld contributions from section 1 will be different. Ale is not a mercy (sheet of the Federal Tax Service of Russia dated February 15, 2016 No. BS-4-11/4222).

Since the salaries of the workers were reinstated in the spring and on the same day the taxes were withdrawn, then write these sums into the payroll for 9 months, which is how the term for the reinsurance of the tax fell out already in the spring. For example, the salary was 30 days ago. On this day the tax was cut off. Ale termin payment PDF – tse 3 zhovtnya (1 zhovtnya – Saturday). Show this payment to the 6-PDFO department for 9 months.

6 PDF row 070 chest includes no

Grudnev’s salary, as seen from Sichna, is only reflected in section 2 of the 6-PDFO form for the first quarter, and some of the PDF was lost from Sichna. A similar update is available on the list of the Federal Tax Service of Russia dated February 25, 2016. No. BS-4-11/3058.

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Z Salary information is presented in the table:

Period	Salary amount	PDF	Vipay date
chest	100 000	13 000	11.01.2016
Sichen	200 000	26 000	01.02.2016
Lutius	200 000	26 000	01.03.2016
Berezen	300 000	39 000	01.04.2016
Kviten	300 000	39 000	04.05.2016
Traven	300 000	39 000	01.06.2016
Cherven	300 000	39 000	01.07.2016
Lipen	300 000	39 000	01.08.2016
Serpen	300 000	39 000	01.09.2016
Veresen	300 000	39 000	30.09.2016

Section 1 of Form 6-PDFO for 9 months of 2016 to the date of filling in this order.

PDF from the salary for the spring was shown in row 070 in section 1, the remainder of which was removed from the spring.

According to the filling of row 080 6-PDFO, there is a lot of nutrition. Let’s put the form in perspective when row 080 is restored in 6-PDFO for the 3rd quarter of 2016.

Row 080 form 6-PDFO for the 3rd quarter of 2016

For row 080, section 1, section 6-PDFO, you will see a contribution that the company is unable to pay, but was unable to earn until the end of the day. For example, it is impossible to withhold PDF from the value of a gift given to a person who does not work for the company and does not deduct payments from it.

Do not show the contribution from the transitional salary as non-streaming in row 080. This is a payment - the FNP sheet dated May 24, 2016. No. BS-4-11/9194. Dani points the cob of rock with a growing p_bag. This is stated in paragraph 3.3 of the Replenishment Procedure, approved by the order of the Federal Tax Service of Russia on June 14, 2015. No. ММВ-7-11/430.

In 2016, the company gave the director a position without salary. From the beginning of fate, the director has left with a powerful cat. The company will not be able to meet the PDF profitably until the end. The amount of material benefit is 10,000 rubles. PDF with it 3500 rubles. Matvigod and PDFFO with her accountant display in rows 020, 040 and 080. The company filled out 6-PDFO for the third quarter of 2016 as much lower.

Row 080 form 6-PDFO for the 3rd quarter of 2016 (reserve stock)

The company has introduced a matvigoda in rows 100–140 in section 2.

How to check the correctness of the entry in 6-PDFO row 080

Behind the bags of fate, the value of row 080 is the same as the sum of the rows “The amount of the contribution, not withheld by the tax agent”, the addition of 2-PDFO with the sign 1, submitted by the tax agent for all physical entities. Such data was recorded in the control relationships indicated on the FNP sheet dated January 10, 2016. No. BS-4-11/3852.

6 PDF (row rows 100, 110, 120)

In 2016, the head of the Subsidiary Code about PDF was changed. Therefore, it is important to indicate the data in section 2 of the new structure 6 of the PDF. Replacement row 100, 110, 120 section 2.

The regulations regarding the charges and deductions of the PDF are represented by organizations that paid income to military personnel and physical contractors (clause 2 of Article 230 of the Tax Code of the Russian Federation). If the company did not pay income, the zero 6-PDFO may not be issued.

The information is issued on form No. 6-PDFO. Yogo, as well as the filling procedure and electronic format, having confirmed the order of the FNP of Russia dated June 14, 2015. No. ММВ-7-11/450.

The layout consists of a title page and two sections. For the first, information about income and PDF is clear, for the other, the information is disclosed by date, if the income is confirmed, the tax must be avoided and over-inflated.

The procedure for filling 6-PDFO in 2016 is described in the same article. We are working on the folding rows in section 2. To fill them out correctly, you need to clearly understand the rules of Chapter 23 of the Tax Code of the Russian Federation, especially as updated in 2016.

6 PDF (replacement of row 100 110 120) from salary

In order 100, section 2 – the date when income is considered to be deducted. In terms of salary – this is the remaining day of the month for which the salary is paid (in case of salary – the remaining working day). The procedure can be found in paragraph 2 of Article 223 of the Tax Code of the Russian Federation.

In order 110, section 2 – date, if you need to submit PDF. Here are the rules. From the salary received from the account or re-insurance to the bank account, the PDF is issued on the same day (paragraph 1, clause 4, article 226 of the Tax Code of the Russian Federation).

Since the salary is in kind, taxes must be withheld if the worker withdraws any kind of penny income (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation).

According to order 120, section 2 – the date when the PDF requirements need to be transferred to the budget (following the rules of tax legislation). In 2016, PDFO income from wages must be reinstated no later than the day following the day of payment (clause 6 of Art.

226 of the Tax Code of the Russian Federation). There are both deposited salaries and what is seen from records. In all cases, if the payment term falls on a weekend, it must be transferred to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Butt 1

LLC “Zorya” has one worker – Ivanov I.I. In the third quarter of 2016, Ivanov’s income was as follows (table below):

Data about salaries in the third quarter of 2016

income	date	Income amount	PDF
for a worm:			5 850
- prepaid expense;	20.06.2016	22 500
- salary	05.07.2016	22 500
for lipen:			5 850
- prepaid expense;	20.07.2016	22 500
- salary	05.08.2016	22 500
for the serpen:			5 850
- prepaid expense;	19.08.2016	22 500
- salary	05.09.2016	22 500
for the spring			5 850
- prepaid expense;	20.09.2016	22 500
- salary	05.10.2016	22 500

In rozrakhunku 6 pdffo filled row 100, 110, 120 may be the same as in the eyes

Please note that the accountant calculated the salary for the first half of the month (advance) and the salary for the other half of the month at the same time.

The spring salary, which is visible until the end of the month, needs to be changed in the section 2 forms of 6-PDFO for 9 months, so that the term of payment of the PDF falls on the month (for example, the term of salary is 30 spring, and the term is perera Khuvannya PDF - 3 zhovtnya). The one on the right is the salary for the spring, seen from the village. There is no need to show such amounts in section 2 of the 6-PDFO form for 9 months (sheets of the Federal Tax Service of Russia dated February 23, 2016 No. BS-4-11/4900, dated February 25, 2016 No. BS-4-11/3058). Even these profits will be reported until the fourth quarter.

6 PDF (return row 100 110 120) for medicines and outlets

For medicines and holidays, the date of deduction of income and the date of deduction of taxes are avoided - the same day of payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). And the axis of payment terms of the PDF is special. Since 2016, the PDF from releases and hospitals, including assistance in monitoring sick family members, will need to be re-insurance no later than the month in which they were seen.

To restore respect: as a worker, the company is forced to pay compensation for inappropriate delivery, PDF must be reinstated no later than the next day. Such payments in section 2 must always be shown separately.

Butt 2

Changeable mind butt 1.

In the third quarter of 2016, Ivanov’s income was as follows (table below):

Data about salaries for the third quarter of 2016

income	date	Income amount	PDF
Licarnians	04.08.2016	7 500	975
Holidays	10.08.2016	8 000	1 040
Compensation for non-correspondent admission	25.08.2016	15 000	1 950

In rozrakhunku 6 PDFFO the filling rows are 100, 110, 120, but they are the same as in zrazku 2.

6 PDF (replacement row 100 110 120) for matvigoda

Dokhid at Vighmaya Matryalny Vigodi Vid Ekononi on the wires 2016 vinika on the remaining day of the skin of the skin is long to the ear, on the yaki position (PIDP. 7 paragraph 1 of article 223 of the Podatka Code of the Russian Federation).

As a company employee, the PDF will be withdrawn from any kind of penny income (for example, from the nearest salary). This day should be indicated as the date of morning (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation). The term for payment of the PDF is the later of the due day (clause 6 of Article 226 of the Tax Code of the Russian Federation).

If you have selected a position other than the income statement, in section 2 you need to indicate the date of income (row 100), as well as the amount of income and PDF (rows 130 and 140).

Butt 3

September 31, 2016 Ivanov, who took a salary-free position from the company, rejecting the material benefit from saving on hundreds - 2000 rubles. Salary for serpen - 15,000 rubles. On June 5, 2016, Roku Ivanov gave away half to his friend, and the company lost PDF:

for matvigodi – 700 rub. (RUB 2,000 × 35%)
From salary – 1950 rubles. (RUB 15,000 × 13%)

In rozrakhunku 6 PDFFO the filling rows are 100, 110, 120, but they are the same as in zrazku 3.

6-PDFO row 130: what information is indicated

How does the amount of actually withdrawn income appear in the breakdown of 6 PDFs (row 130)? Is it necessary to renew section 2 in these cases, if the data base is old and the PDF comes out to zero?

Form 6-PDFO row 130: storage order

6-PDFO consists of a title page and two sections. In section 1 it is necessary to indicate specified data on income and PDFO requirements. In section 2, income and tax payments must be separated by dates.

The rules for filling out 6-PDFO were established at Addendum 2 before the order of the Federal Tax Service of Russia on June 14, 2015. No. ММВ-7-11/450. They have it that for the registered amount, the income actually deducted from 6-PDFO is about 130. This is where the accrued income looms. That's a lot of money, as if the PDF had not yet been taken into account. And the date, when the income for the row 130 is taken away, is displayed for the row 100.

Zapovnennya 6-PDFO (row 130), if the base is zero

It is permissible that proper public health services will reduce the tax base to zero. In this case, rows 100-140 in section 2 will however be replaced. There are no common blames for such situations.

The salary is calculated as follows in line 020, health care – in line 030 in section 1.

Before the salary, the date of actual deduction of income is the last day of the month for which the money is charged. Series 100 to section 2.

The date of the PDF date is quickened by the day, if the salary has been received or transferred to the worker’s salary. This is the date of row 110 to section 2.

According to order 120, section 2 – the term for paying the tax (the day after the payment of salary). It’s clear that they didn’t force anything from the doctor, row 120 will be restored.

For row 130, section 2 - the salary is increased, and for row 140 - PDF (this section has “0”)

butt

LLC "Zorya" has a 0.5 rate with a salary of 12,000 rubles. Ivanova is an accountant. Ivanova’s salary for the beginning of 2016 was 6,000 rubles, and that’s enough to provide care for a disabled child as a single father. The salary was received on June 5, 2016.

Section 2 forms 6-PDFO have a row of 130 fillings, as well as a row of 100-120.

Fragment of rozrakhunku 6-PDFO

6 PDF row 140

The amount of actually deducted PDF from the department 6 PDF - about 140 to section 2. What kind of tributes should be given in the case of in-kind incomes?

Form 6-PDFO row 140: storage order

U razrakhunku form 6-PDFO є:

title page
Section 1 with official data about income from PDF documents
Section 2, who needs to indicate specific terms in the context if income is withdrawn, and PDF is withdrawn and may reach the budget

If 6-PDFO needs to be filled out, go to Addendum 2 before the order of the Federal Tax Service of Russia dated June 14, 2015. No. ММВ-7-11/450. Clause 4.2 of these Rules states that in 6 PDFs, row 140 is assigned to the registered PDF amount, applied to the date following row 110 (“Date of the Triggered Tax”).

Fragment of section 2 of form 6-PDFO (rows 100-140)

Form 6-PDFO (row 140), if the tax is not applied

It is acceptable that people took away income from their natural form. How can you fill out 6-PDFO (order 140 especially)?

Everything is really simple. If the income was paid in kind, this trace is shown in sections 1 and 2 as income from which the contribution is not lost. It is also impossible to remove taxes from income in kind. Ask for taxes to be taken away from other penny payments. If a person does not deduct other income from the organization, then there is no reason to withhold the tax. In this case, the payment should be displayed in form 6-PDFO as follows:

For section 1:

for row 020 – amount of income
for line 040 – the amount of the assessed tax
behind row 080 - the sum of the tax, I didn’t get around to catching up

For section 2:

for row 100 – date of payment to income
for row 110 – the date is calculated (together with the date of payment of income)
for row 120 – the next business day after the payment date
per row 130 - amount of income
behind the row 140 - 0 (since the tax is not applied)

For materials: ppt.ru, glavbukh.ru