Report on form 6-NDFL: Terms and methods of delivery

Each quarter, all organizations are required to submit to the Federal Tax Service a mandatory report in the form of 6-NDFL. In this form adopted in 2015, the quarterly report is submitted by tax agents from January 1, 2016.

Features 6-NDFL

The form is not issued for an individual individual, but for an economic entity as a whole. This form of 6-NDFL was developed and accepted in order to strengthen supervision of timely, complete accrual and payment of personal income tax organizations.

Fill in the calculation, respectively, the following tax agents who pay persons certain types of income to persons:

All firms, individual entrepreneurs, notaries, lawyers, various representative offices of foreign companies.

What are the deadlines set for the delivery of form 6-NDFL

6-NDFL Tax agents pass each quarter to the tax service. In 2017, organizations and individual entrepreneurs provide calculations no later than April 2, 2018. For 1 quarter, half a year and 3 quarter, the report is submitted no later than the last day of the month following the corresponding period.

It happens that the day of filing a calculation in the form may fall on a holiday or day off, in such cases, the term is extended to the nearest working day.

If you submit the calculation to the Federal Tax Service through a personal visit, then the date of submission is considered the day of the actual presentation, in case of departure through the mail - the date that stands on the stamp of the Russian Post Department. When transferring calculations through an electronic document management operator, the date of departure confirmed by the operator is recorded.

How to submit a calculation and not get a fine?

The calculation of 6-NDFL is usually submitted in two ways:

Through representatives, personally or by mail (a valuable letter with an inventory of investments), you can hand over data in paper form. This method can use organizations and IPs with the average personnel number of up to 25 people. All other tax agents use the electronic form: many ways are available: providing reports in the form of 6-NDFL by means of USB drive, through the EDO operator, on the website of the Federal Tax Service.

Try to submit a report on the form of 6-NDFL always within the prescribed time, since for violation of the deadline, fines are provided and, in case of delay for more than ten working days, the Federal Tax Service has the right to block the company's settlement account.