The personal income tax register is developed by organizations independently. An accountant should study in detail the issue of compiling a register and filling it out correctly. Since correct registration and filling is the key to correct calculation and deduction of the tax itself. There are general requirements for the presence of mandatory data in the register. The developed form and sample must be approved by the organization’s accounting policy. What information should be contained in the personal income tax register will be discussed in the article.
Mandatory data that must be contained in the personal income tax register
Article 230 of the Tax Code of the Russian Federation determines what data must be reflected in the personal income tax register:
1. Taxpayer identification information;
About the organization you should indicate:
- TIN/KPP;
- tax authority code;
- full name of the organization.
About an individual:
- Full name;
- passport details;
- Date of Birth;
- citizenship;
- address at the place of registration or location;
- status (resident/non-resident)
The tax rate for individuals depends on the last point. According to the Tax Code, a resident is a person who stays in Russia for more than 183 days a year. The tax rate for non-residents is 30%, for residents from 9 to 13%, depending on the type of income.
2. The type of income paid to the taxpayer and tax deductions provided, as well as expenses and amounts that reduce the tax base, in accordance with codes approved by the federal executive body authorized for control and supervision in the field of taxes and fees;
Each type of income or deduction has its own code. Information is generated for each code separately. For example, wages are reflected under code 2000, and calculations for sick leave 2300. Since 2018, new income codes have been added. For example, for compensation for vacation - 2013, accruals in the form of severance pay - 2014, 2611 - code for bad debt written off from the organization.
3. Amounts of income and dates of their payment;
4. Taxpayer status;
5. Dates of tax withholding and transfer to the budget system of the Russian Federation;
The date of receipt of income is the last day of the month, this is enshrined in the tax code. If an employee is dismissed in the middle of the month, the date of receipt of income will be the last working day.
When paying vacation pay, the date of payment. The same applies to payment for sick leave. Personal income tax on these payments must be transferred by the end of the month in which they were accrued.
6. Details of the relevant payment document.
Features of register filling
tax accounting for personal income taxData for each employee is filled out separately. That is, a separate register is created for each employee. All accruals are indicated monthly, broken down by code, and deductions are the same.
Payments with different income codes are indicated separately.
If there are payments that are not subject to personal income tax, then they may not be indicated.
However, if payments are not taxable up to a certain amount, then they must be indicated. Because then it will be immediately clear when personal income tax should begin to be calculated.
According to labor law, the employer is obliged to pay wages at least 2 times a month. However, payment of an advance is not considered income; personal income tax is not transferred from this amount. And the advance date may not be indicated in the register.
The frequency of preparation is determined by the employer. But it is better to compile it monthly so that the data is reflected in a timely manner and is always relevant. The correctness of calculation of deductions and deductions depends on this.
An example of filling out the personal income tax register
Let's fill out the personal income tax register for one employee for the first quarter of 2018.
Sidorov Alexander Alekseevich receives a monthly salary of 50,000 rubles, including personal income tax. He wrote an application for a standard deduction because he has a minor child. A deduction of 1,400 rubles is provided until the employee’s total income for the year reaches 350,000 rubles.
The first section indicates the details of the organization - tax agent:
- TIN/KPP;
- tax authority code;
- name of company;
- OKTMO.
The second section contains the data of the taxpayer - an individual:
- TIN (if available). If absent, the field should be left blank;
- Passport details;
- Date of Birth;
- Residence address;
- Status (1 - resident, 2 - non-resident, 3 - highly qualified foreigner).
Third section:
- Income taxed at a rate of 13% from the previous place of employment, if any;
- Grounds for providing standard deductions (application for deduction);
- For a property deduction, you must indicate the details of the document (usually a certificate from the tax office, which indicates the Federal Tax Service code, date of issue, certificate or notification number).
Next, the tabular part is filled in for each month. We will fill it in based on the available data. Let's assume that the employee worked fully for three months, without vacation or sick leave. Then for each month we enter the full salary for the month in the amount of 50,000 rubles. This is payment under an employment contract, so the income code is 2000. If there is income under other codes, then separate lines are added and the amounts related to these codes are entered.
The next line is standard tax deductions. An employee receives this type of deduction for a child - deduction code 126. Since the total income for three months has not reached the limit of 350,000 rubles, the deduction is provided for all three months.
The line “property deduction” is not filled in, since the deduction is not provided.
The line “tax base at a rate of 13%” is filled in in accordance with the conditions of the example for each month and on a cumulative basis. The amount is determined as the difference between accrued wages and applicable deductions. In our case.
Employers paying salaries to staff are tax agents for personal income tax, and therefore are required to maintain data registers on which tax calculations are based (Article 230 of the Tax Code of the Russian Federation). The legislator does not establish a standard form for tax registers; enterprises independently develop and establish in their accounting policies the most acceptable form for themselves in accordance with general recommendations on the availability of mandatory details. How this document is drawn up will be discussed in the publication.
Tax registers for personal income tax: what is it?
The purpose of the register is to facilitate control of payments made to personnel (broken down by type) for tax purposes (monitoring the correctness of personal income tax accruals and withholdings, providing deductions and accounting for their amounts), and preparing tax reporting - 2-NDFL certificates submitted to the Federal Tax Service upon completion of each year, and quarterly generalized forms 6-NDFL.
Such a register is formed separately for each employee. All payments and deductions are recorded monthly. The presence of non-taxable payments does not oblige the employer to indicate them in the register, but if they have restrictions on amounts, the excess of which is subject to taxation, then it is better to indicate them.
The company determines the frequency of compiling the register independently. It is easier and more convenient to do this monthly after salary payment: the risk of incorrect data reflection is significantly reduced, and the information available in the register will always be up-to-date.
Details that tax registers for personal income tax must contain
Article 230 of the Tax Code of the Russian Federation defines the data that should be indicated in the register. This information:
On identifying the paying company or individual entrepreneur:
for an organization - INN/KPP, Federal Tax Service code, name of the enterprise;
for individual entrepreneurs – full name, date of birth, passport details, TIN, address of residence or registration, status.
Types of income paid, deductions provided, expenses/amounts that reduce the tax base according to established codes. Let us remind you that each payment or deduction corresponds to a specific code, and information is accumulated separately for each of them. For example, the salary or tariff is fixed with the code “2000”, payment of sick leave benefits with the code “2300”, severance pay - “2014”, compensation for leave upon dismissal - “2013”, etc. Income and deduction codes were approved by order of the Federal Tax Service dated September 10, 2015 N ММВ-7-11/387@ (as amended on October 24, 2017).
Amounts of income paid and dates of their payment .
Taxpayer status. The size of the tax rate depends on it. Tax registers for personal income tax 2019. separately reflect its deduction at current rates. In most cases, the tax rate for residents is 13%, for non-residents - 13% or 30%, depending on the status of residence in the country and the types of income received.
Dates of calculation, deduction, transfer of personal income tax. According to tax legislation, the date of actual receipt of salary for calculating personal income tax is considered to be the last day of the month for which it was accrued; in case of dismissal - the last working day; in case of payment for vacation or sick leave - the date of payment (Article 223 of the Tax Code of the Russian Federation). Tax is withheld when income is paid. Tax on most payments must be transferred no later than the next day after payment to an individual, and for vacation pay and sick leave, personal income tax is transferred until the end of the month in which they were paid (Article 226 of the Tax Code of the Russian Federation).
Details of the corresponding payment document for the transfer of personal income tax.
Tax registers for personal income tax: sample filling
Using data for an employee of Record LLC for the 1st quarter of 2019 as an example, let’s create a tax register:
Evgeniy Mikhailovich Rebrov receives a monthly salary of 46,000 rubles. He is provided with a “children’s” deduction of 1,400 rubles. monthly (until the established income level of 350,000 rubles is reached). The salary payment date in the company is the 5th of the next month.
Let's fill out the tax register as follows:
In the 1st section, information about the employing company;
In the 2nd - data of the employee receiving the income;
Section 3 – calculation of base and tax. It indicates the tax rate (13%), the grounds for providing deductions (for standard deductions, as a rule, this is an application, for property ones - a certificate from the Federal Tax Service with the relevant information).
Then, separately for each month, a table is filled out by types of payments and deductions. In the example, only wages were paid (code “2000”) and a deduction was provided for the child (code “126”).
On the line indicating the size of the tax base at the personal income tax rate of 13%, the data is reflected for the month and on an increasing basis from the beginning of the year, and the amount of the base is calculated as the difference between the accrual and deduction. So, the personal income tax base:
for January is 44,600 rubles. (46000 – 1400);
for February - 89,200 rubles. (44600 + (46000 – 1400));
for March - 133800 rub. (89200 + (46000 – 1400)).
Rebrov did not receive income not subject to personal income tax in 2019, so these lines are not filled in. The amount of accrued and withheld tax is identical. The personal income tax transfer date is the next day after the employee’s salary is paid. In April, this date falls on a Saturday, so personal income tax is transferred on Monday 04/08/2019.
Tax agents are required to keep records of income paid to employees and other individuals (Clause 1, Article 230 of the Tax Code of the Russian Federation). Previously, form 1-NDFL was used for these purposes. But since 2011, tax agents can use independently developed tax accounting registers, and therefore 1-NDFL has sunk into oblivion.
Today, most accounting programs already contain a template for such a register. As a rule, it can be used in finished form. But if you do not use such software, then you will need to develop a personal income tax register yourself. You can develop it from scratch, or you can take the same 1-NDFL as a basis and update it for 2016. You can download form 1-NDFL here.
What should the personal income tax register contain?
The mandatory components of the register are (clause 1 of Article 230 of the Tax Code of the Russian Federation):
Sample of filling out the tax accounting register for personal income tax
What rules should tax agents follow when filling out the personal income tax register?
Where can I get the form, what should I include in the document and when? Is there a template that can be used to build a register?
Young professionals are unlikely to have heard of such a document as 1-NDFL, because now they fill out tax registers instead. What is it, why and when is it used?
This form refers to the primary documentation of the enterprise, so understanding its compilation is simply necessary in order to correctly generate the data for filling out 2-NDFL. What information does the Tax Code contain?
Basic information
Personal income tax is a tax that ranks next after profit tax and VAT. Therefore, it is worth understanding all the nuances of taxation.
Let's consider who, when and how should calculate the amount of tax and pay it to the budget. Let's turn to the regulatory framework, which contains all the necessary data.
Tax Basics
Personal income tax is a tax on the income of an individual, which is a direct payment made by the population of the Russian Federation.
Payers of this tax are citizens of Russia and other persons who receive profit within Russian territory (foreigners and stateless persons).
Payers can be residents and non-residents. The rate used in income tax calculations will depend on your status.
It is possible to determine whether a person is a resident or non-resident by calculating the number of days of stay in the Russian Federation. If the total number for 12 months exceeds 183, the person is considered a resident (Article 207 of the Tax Code).
Object of taxation:
Article 217 also contains a list of types of profit that are not taxed. Personal income tax can be paid by individuals themselves or their tax agents.
An agent is a company, individual entrepreneur, notary, lawyer, or a separate division of a foreign enterprise operating within the Russian Federation from which profit is received.
Calculations of personal income tax are carried out by the tax agent on an accrual basis at the end of each month.
Tax base – receipt of profit in money or in kind, which may be reduced by a tax deduction provided for in Art. 218, 219, 219.1, 220, 221 NK.
Deductions are allowed only in cases where income is subject to personal income tax at a rate of 13%. In other situations, benefits of this type are not provided (Articles 210, 211, 212, 213, 214 of the Tax Code).
Let's list the possible rates (Articles 217, 214 of the Tax Code):
Deadlines for transferring calculated taxes:
Payment is made to the territorial tax office where the company is registered, or where the payer himself lives (when transferring personal income tax for himself).
Required Documentation
Tax agents and individual individuals must submit a declaration drawn up in Form 3-NDFL.
Citizens must submit this type of reporting in two cases:
The declaration must be submitted by the end of April next year after the end of the tax period. Forms may be filled out electronically or by hand.
In addition to the declaration, it is necessary to prepare the following certificates:
Normative base
According to Art. 230 clause 1 para. 1 of the Tax Code, tax agents must maintain a tax register to carry out personal income tax calculations.
The income that a citizen who is not a tax agent received when selling property or property rights is also indicated.
If a company does not keep records of an employee’s income using a tax register, a representative of the authorized body will issue a fine of 1 thousand rubles.
In cases where violations have been recorded for several years in a row, the fine may be 30 thousand.
If violations lead to an underestimation of the tax base, the amount of the fine will be calculated as 20% of the underpaid personal income tax, but not less than 40 thousand (Article 120 of the Tax Code of Russia). Officials will be fined 300-500 rubles.
How to fill out the personal income tax register?
Some employers maintain a common tax register (one for all employees). In the case where the number of staff is not large, this will be convenient.
But if you follow the law, the personal income tax register must be maintained for each person individually. Let's consider the rules for drawing up such a document.
Where can I get the form?
Tax registers must be developed by tax agents themselves. This applies to legal entities, entrepreneurs, and private practitioners who have hired personnel.
Read all about the 5-NDFL certificate here.
You can use a tax card as a basis, just adding a few points. But there are examples of compiled registers on the Internet that you can rely on.
Basic rules for formation
Since the development of a tax register is carried out on the basis of a tax card, it is worth considering the main task - to create an annual document on the employee’s profit.
That is why it is worth adhering to the structure of the 1-NDFL certificate. What should be reflected in the document?
Profit that is not subject to taxation, regardless of its size, does not need to be reflected in the register (legislative act dated April 29, 2009 No. 03-04-06-01/109).
The rules are provided for filling out a tax card, but they can also be used when maintaining a tax register.
Those profits that are exempt from taxation within the established standard are recorded in registers. For example, financial assistance will not be subject to personal income tax if its amount exceeds 4 thousand rubles (clause 28 of article 217 of the Tax Code).
This is stated in the document approved on February 13, 2012 No. 03-04-06/6-34, and also on November 14, 2007 No. 03-04-06-01/392. It happens that a citizen gets a job, but receives income from another tax agent.
In this case, the employer will not reflect these incomes in the tax register. But the amount of income itself must be fixed.
Such indicators are needed for correct calculations of tax deductions during the tax period.
Information should be entered on the basis of document 2-NDFL, which was issued at the previous place of work. Are the amounts paid to a citizen when purchasing agricultural goods from him reflected?
This will depend on the availability of documentary evidence of the origin of the products (Article 217, paragraph 13 of the Tax Code). The necessary documents can be issued by the gardening partnership.
If it is impossible to provide supporting documentation, the company will withhold personal income tax and reflect it in tax registers (clause 2 of Article 230 of the Tax Code).
The document must contain the following information:
The information must be filled out monthly after the transfer of wages and other funds to the employee, the calculation and withholding of taxes.
There is no need to enter the following information in the document:
- on maternity benefits;
- about lump sum payments at the birth of a baby;
- about transfers when caring for a young child.
- social deductions for voluntary contributions to pensions;
- property deduction for the cost of purchasing the property, mortgage interest;
- professional deduction.
- The personal income tax amount is reflected in rubles without kopecks, other indicators – in rubles with kopecks.
- Amounts in foreign currency should be recalculated at the Central Bank exchange rate at the time the profit was received.
- You should rely on the directories “Documentation Codes”, “Region Codes”, as well as income and deductions.
- To reflect the address, it is worth using a classifier by country of the world.
- The document can be generated in paper or electronic form.
- chief accountants;
- deputy chief accountants;
- accountants who are responsible for conducting payroll calculations.
It is worth considering that taxable profit must be grouped according to rates and BCC, and accordingly, is reflected in different sections of the registers. By analogy, the amounts of transferred tax are recorded.
Particular attention should be paid to the structuring of the section that provides information about standard tax deductions. They should be accounted for every month.
It is necessary to create additional lines where the following will be reflected:
Funds for deductions that are due to the employee and were provided should be registered separately. When drawing up a document, you should know the following rules:
Difficulties often arise with the reflection of vacation pay when the beginning and end of such periods occur in different months.
Here it is worth relying on this provision - the data reflect the moment the income was received (Article 223 of the Tax Code), that is, the day on which the funds were transferred. This is stated in the legislative act dated March 6, 2008 No. 03-04-06-01/49.
Sample filling
For example, an individual has been working at an enterprise since the beginning of August 2010. The citizen has one child who is 9 years old.
The employee has the right to receive a child deduction in the amount of 1,400 rubles (in accordance with the legislative acts that were relevant at that time).
Throughout 2012, a person receives earnings in the amount of 15 thousand. The transfer is carried out twice - on the 20th - advance amounts, on the 5th of the next month - the salary itself.
On May 15, 2012, a citizen receives temporary disability benefits on sick leave. Size – 4,932 rubles. Earnings in May – 10 thousand.
On June 20, the employee received financial assistance (in honor of his birthday) - 6 thousand. On August 15, 2012, the person went on vacation for 14 days. On the 13th, 7.2 thousand rubles were paid in this regard.
All listed amounts must be reflected in the tax register according to the income of an employee of the enterprise, and also taken into account when calculating personal income tax. Let's look at another example of how to reflect vacation pay.
The company pays an employee a salary of 15.8 thousand rubles every month. From November 26, 2012 to December 14, 2012, a person goes on vacation.
Vacations occur at the end of one month and the beginning of another. Accrual – 10 thousand. The person does not have children, which means he cannot use the standard deduction.
On November 20, an advance salary amount was received - 7.9 thousand. Vacation pay tax:
10 thousand * 13% = 1.3 thousand.
On the 21st, vacation pay in the amount of 8.7 thousand was received, and on the same day the company transferred the tax amount. Vacation pay is included in the employee's income for November.
On the 30th, an individual receives a salary for the period November 1 - 25 - 13,158 rubles, from which a tax of 1,711 rubles is withheld. The person received earnings for the period from the 20th to the 25th in the amount of 3,541 rubles (13,158 – 1711 – 7.9 thousand).
For November in the tax register, the accountant will reflect the amount of 10 thousand (vacation pay), enter the code 2012, as well as the amount of earnings 13,158, the code of which is 2000.
As an example of compiling a tax register, you can take the following form:
Photo: tax register for personal income tax accounting
Extract from the register
In para. 8 clause 1 art. 231 of the Tax Code states that when submitting an application for the return of excessively withheld and paid personal income tax to government agencies, the tax agent must provide an extract from the tax register.
Documents are also attached that will confirm that the tax was excessively withheld or transferred. The same provisions are contained in the law of July 27, 2010 No. 229-FZ.
You can submit an application for a refund with an extract within 3 years from the moment the tax is paid (Article 78, paragraph 7 of the Tax Code).
Frequently asked questions
If the legislation contains a lot of information about the declaration and other documentation, then many questions arise when creating a tax accounting register.
For example, it is not clear whether to submit such a report or not, whether to print it or leave it on electronic media, and who should sign such forms. Let's look into these nuances.
Do I need to print the document?
There are no rules in the legislation regarding the storage of a tax accounting register. This means that such documentation can be saved according to the general rules with the rest of the financial statements.
Whether personal income tax is taken from sick leave in 2018, read here.
See what transactions are made when calculating personal income tax here.
Although the register is an internal document of the organization, tax accounting is conducted on its basis. The forms will not need to be taken anywhere - they must remain at the enterprise.
But representatives of authorized structures can request registers when conducting desk audits.
Who signs the tax register?
The certificate must be signed by the head of the company or another official who has such right in accordance with internal documentation (director’s orders, etc.).
Registers can sign:
When creating tax accounting registers, tax agents should be guided by general recommendations.
But employers retain the right to draw up their own form and enter data in accordance with their own designs.
The main thing is that you must have a document so that you can present it if necessary.
How is the personal income tax register maintained?
Send by mail
The personal income tax register is developed and used to reflect income received by an individual from an organization, for example, wages, as well as taxes withheld and transferred to the budget. The preparation of such registers is the basis for assessing the correctness of the calculation and transfer of personal income tax.
How to maintain tax registers for calculating personal income tax: general requirements for development
When developing a personal income tax register, it is necessary to take into account some requirements:
- Tax registers for personal income tax in 2017 must necessarily contain the following information:
- information to enable identification of an individual;
- sign of tax residence;
- types of income and deductions indicating the corresponding code;
- amounts and dates of payment of income;
- dates of tax withholding, its transfer to the budget and details of payment orders.
- The register is maintained throughout the year for each employee.
- The form and sample of the tax accounting register for personal income tax must be determined by the accounting policy.
- If, during a tax audit, tax accounting registers for personal income tax are not provided, the organization may be fined 10,000 rubles. in case the register was not maintained during the calendar year, and for 30,000 rubles if the register was not formalized for several years (Article 120 of the Tax Code of the Russian Federation).
- Basic information about the organization - tax agent:
- TIN, checkpoint;
- code of the Federal Tax Service with which the organization is registered;
- name of company.
- Basic information about the taxpayer:
- FULL NAME.;
- type and details of the identity document;
- Date of Birth;
- address of residence in the Russian Federation;
- address in the country of residence.
- Taxpayer status (resident or non-resident).
Mandatory details of the tax accounting register for personal income tax
An enterprise accountant must clearly understand how to maintain tax registers for calculating personal income tax. The main purpose of this list is to formulate the indicators necessary for promptly and accurately filling out a certificate of income for an individual, and therefore the following details and information should be reflected in the personal income tax register form:
Residents are recognized as individuals who stay in the Russian Federation for at least 183 calendar days over the next 12 consecutive months (Clause 2 of Article 207 of the Tax Code of the Russian Federation). The tax rate that will be applied to his income depends on the status of the person. For example, remuneration under an employment contract of a citizen of the Russian Federation is taxed at a rate of 13%, and the income of a non-resident individual under the same contract must be taxed at a rate of 30%, with the exception, for example, of the income of highly qualified non-resident specialists.
Frequency of preparation of the tax accounting register for personal income tax
A special place in the form of the tax accounting register for personal income tax is occupied by data on income on which tax is calculated. They are formed in the document by types and deductions with the assignment of the corresponding code.
When assigning a code, you must refer to the order of the Federal Tax Service of Russia “On approval of codes for types of income and deductions” dated September 10, 2015 No. ММВ-7-11/387@, where each type of income is assigned a corresponding code. For example, when indicating a salary, code 2,000 is used, and if a deduction is provided for the first child under 18 years of age, code 126 is indicated.
A separate register is maintained for each employee. It indicates all payments made, even if the tax percentage rate differs (from 9 to 36%). But they are all reflected separately, for example in different sections of the document. A similar system is used in 2-NDFL certificates, in which each rate has its own section.
The frequency of the personal income tax register is established by the taxpayer. As a rule, a personal income tax register for an employee is opened every year so that income to which a 13% rate is applied, as well as tax deductions, are reflected in it both monthly and on an accrual basis from the beginning of the year. Income to which other rates apply is sufficient to indicate only monthly.
Income that is not subject to personal income tax may not be included (for example, maternity benefits).
Income, the amount of which is limited when calculating personal income tax, must be indicated in the register to monitor compliance with such a limit. One of such income is material assistance, which will not be subject to personal income tax until its amount reaches RUB 4,000.00. per year (clause 28 of article 217 of the Tax Code of the Russian Federation).
What day is considered the date of payment of income and what is the deadline for paying personal income tax?
The last day of the month for which the salary was accrued is recognized as the actual date of its receipt (Article 223 of the Tax Code of the Russian Federation). If the employment relationship is completed on a day that is not the last in a given month, then the date of receipt of salary will be the last day of going to work.
When reflecting vacation pay amounts, you must follow the instructions of the letter of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08/08-139: the date of receipt will be the day of payment. It is advisable to use this approach when indicating the date of payment of benefits for sick leave. Transfer personal income tax to the budget from vacation and sick leave benefits in accordance with clause 6 of Art. 226 of the Tax Code of the Russian Federation should be no later than the last day of the month in which these payments were made.
On the issue of determining the date of income in the form of vacation pay, see the material.
Labor legislation obliges employees to pay wages at least every half month (Article 136 of the Labor Code of the Russian Federation). But, despite the advance received, the employee does not generate income, and the obligation to the budget is formed on the last day of the month, so the date of transfer of the advance does not need to be reflected.
See here for details.
In paragraph 6 of Art. 226 of the Tax Code of the Russian Federation states that the organization is obliged to transfer the withheld personal income tax no later than the next day after the date of repayment of the debt to employees.
According to the new regulations of the Federal Tax Service, bonuses should be divided into labor and one-time bonuses. The date of receipt of income will be different for each, therefore, the deadline for transferring personal income tax is set separately.
Read about the nuances here.
Personal income tax register form: where to download the 2017 form, sample and example of how to fill it out
Taking into account the requirements described in this article, it is recommended to create your own sample of filling out the tax accounting register for personal income tax. It should reflect all the information necessary for the correct calculation of personal income tax for a specific employee.
This document is taken as a basis and then used not only for the 2-NDFL certificate, but also for calculating 6-NDFL.
In addition to the form itself, taxpayers can download an example of a personal income tax register for 2017 on our website. It was created for the calculation of 6-NDFL and gives an idea of the rules for filling out the document. You can download it from this link.
Thus, the main tasks in developing a tax register for personal income tax in 2017 are to fully reflect reliable information and group indicators to obtain analytical data. A sample personal income tax register developed by our specialists for 2017 can serve as a guide for the enterprise.
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Tax accounting register for personal income tax - purpose and maintenance procedure
Tax accounting is also based on primary documents, the data of which is posted to the appropriate registers.
The registers accumulate information necessary for taxation.
Therefore, filling them out is no less important for calculating tax than the availability of documentation confirming the business transaction.
What is a tax register?
The exact definition of what a tax register is is found in the Tax Code of the Russian Federation only in Chapter 25 “Income Tax” - in Article 314. This article states that tax registers are forms, in which, for the purpose of calculating taxes, data for a specific period is systematized.
In addition to this definition, from the analysis of each chapter of the Tax Code dedicated to its tax, you can highlight the general characteristics of tax registers:
- data grouping occurs without distribution among accounting accounts;
- systematization of information in registers occurs for the reporting period, with or without a cumulative total - depending on the specifics of the tax;
- data is taken from primary documents, accountant’s certificates and other similar sources;
- Tax data is generated on the basis of the approved Accounting Policy;
- registers can be presented on paper or electronically;
- entries in registers are kept in strict chronological order, without omissions or exceptions;
- storage of registers should provide them with protection from unauthorized corrections;
- All corrections can be made only by persons who are responsible for maintaining the registers.
- general registers
. These include, for example, the Book on accounting for income and expenses of taxpayers who apply a simplified tax regime (approved by the Ministry of Finance of the Russian Federation in Order No. 135n, 10/22/12); Income accounting book for entrepreneurs who work on the patent tax system (Order No. 135n, Ministry of Finance of the Russian Federation, October 22, 2012), etc.
These Books record all transactions that took place in the course of business activities and the reflection of which is mandatory for the purposes of calculating taxes and follows from the requirements of the norms of the relevant tax chapters. The forms of these Books are strictly unified and are not subject to adjustment by the taxpayer. In addition, these registers are often requested by tax authorities when they conduct desk audits of declarations; - analytical registers. The name “analytical” is enshrined in Article 314 of the Tax Code of the Russian Federation, but is also used in other tax chapters. In particular, in Chapter 23 “Personal Income Tax”, Article 230 stipulates the duty of the tax agent to reflect all income paid by him to his employees and other individuals in registers.
- all income received by an individual and all tax deductions provided to him. Tax deductions and income in the register are shown only those that were received from the tax agent during the tax period. For example, a property deduction, if provided by a tax authority, is not reflected in the personal income tax register;
- the entire amount of calculated and withheld personal income tax taxes;
- information about the taxpayer that allows him to be clearly identified;
- the type of income paid to that person and deductions provided;
- expenses and other amounts that may, in accordance with the norms of Chapter 23 of the Tax Code of the Russian Federation, reduce the tax base. As well as the types of these expenses and other payments.
Types of income, deductions and expenses are entered reflecting the codes that were approved by the Federal Tax Service of the Russian Federation in order No. ММВ-7-11/387@ dated 09.10.15.
dates of issue (transfer) of income; - dates of personal income tax withholding from an individual’s income;
- dates of transfer of withheld taxes to the budget;
- details of documents that confirm the transfer of taxes to the budget;
- status of an individual as a taxpayer. This status must be identical to that which will subsequently be entered in the “Certificate 2-NDFL” form. You can get information about the status from the order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/485@ dated October 30, 2015. And in order to correctly indicate the status, you can be guided by the letter of the Federal Tax Service of the Russian Federation No. BS-4-11/4272@ dated 03.15.16. This letter discusses certain issues regarding the preparation of certificate No. 2-NDFL.
- the register itself must contain information for the tax period, i.e. per calendar year;
- all information in the register is indicated on an accrual basis - for the purpose of preparing form 6-NDFL, which is compiled and submitted at the end of the quarter, 6, 9 months and year. In this case, the total is displayed for each month of income accrual, followed by generalization for the quarter, 6 months, etc.
- A document is being prepared in domestic currency - rubles. Moreover, the amount of tax to be paid into the budget and to be withheld from the taxpayer’s income is calculated in whole rubles (without kopecks) and in compliance with all rounding rules (over 50 kopecks - everything is rounded up). As for the reflection of income, they are entered in the amount in which they were accrued - without rounding. Information on accrued income is taken from payroll statements;
- a register is opened for each taxpayer in respect of whom the income payment was made;
- The register can be filled out either by hand or using software, but only by the person who is responsible for calculating wages and other remuneration in favor of individuals. It is this employee who has the right to make changes to the register and confirm the adjustments he has made with his signature;
- information is entered into the register from primary documents that contain data on accrued and paid income, on accrued, withheld and transferred tax amounts to the budget;
- the register is compiled at the end of the month, when there is accurate and final data on income, deductions and other indicators. But the final data on the registers must be ready and verified by the time the 6-NDFL is filled out for the corresponding period.
It is worth noting that tax registers are intended not just to systematize data, but to correctly and reliably determine the tax base. From them information is taken for preparing declarations and making tax payments.
Register for personal income tax accounting: form, content and structure
All registers for tax accounting can be conditionally divide into two groups:
Form The personal income tax register itself, as well as the procedure for reflecting analytical data in it, are developed by the tax agent independently.
But at the same time the specified document must contain contains the following information:
All of the above details are mandatory, and therefore they must all be present in the tax register. However, this form can be supplemented with new details if this is required by the specifics of settlements with individuals or the specifics of the tax agent’s economic activity itself.
Procedure for filling, maintaining and storing
At this:
Stored register of at least 5 years in the enterprise; under conditions that protect it from unauthorized adjustments. If the register is compiled in electronic form, then during the entire period of its storage it must be possible to output the register data on paper.
Design nuances
Identification data taxpayers that must be reflected in the header of the register are: 
Immediately - in the header of the register - you should indicate taxpayer status.
Types of income- this is a separate column in the register, which should appear before or after the column with the amount of income and the date of its payment.
Types of deductions can be found out from the same order that approves the codes for income - from order No. ММВ-7-11/387@, approved by the Federal Tax Service of the Russian Federation on September 10, 2015. Deduction codes are entered next to the column reflecting their monetary value.
Date of receipt of income must correspond to the date of actual payment of wages and other income from the cash register (in cash) or from a current account (when transferring funds to taxpayers’ bank cards).
In the register must be specified Also:
As for the reflection of non-taxable amounts of income, opinions on this matter are divided. Therefore, if the indicated amounts are not reflected in the tax register, this will not be an error.
The following video lecture is devoted to the rules for maintaining these registers:
The tax register for 6-personal income tax - we will present a sample of this document in this publication - will help you organize accounting for personal income tax. Let's consider what details and information the correct register for 6-NDFL should contain.
Why are tax registers needed?
Tax accounting registers serve to summarize the information necessary to calculate certain taxes. They, firstly, help tax authorities monitor the completeness of tax payments by taxpayers, and secondly, allow taxpayers themselves to check the correctness of their calculations for a particular type of tax liability and simplify the generation of tax reports.
IMPORTANT! Despite the fact that tax legislation obliges taxpayers to create and maintain such registers, their forms are not approved by law, and therefore each enterprise (or individual entrepreneur) is obliged to independently develop the structures of the applicable tax registers, and it is very desirable to approve them with accounting policies.
Tax registers must meet the following general requirements:
- continuous generation of tax accounting data in chronological order;
- implementation of full disclosure of the procedure for forming the tax base;
- ease of perception of information reflected in the register and ease of filling it out;
- maintenance in paper or electronic form.
For more information on how to maintain tax registers, see the article “Maintaining analytical tax accounting registers (forms)” .
As for tax registers for personal income tax, Art. 230 of the Tax Code of the Russian Federation establishes its own specific criteria for them. Such a register should include:
- information that allows you to uniquely identify the taxpayer;
- his status;
- types of income paid to him and their amounts;
- types and amounts of deductions provided;
- amounts that reduce the tax base;
- dates of income payment, withholding and payment of personal income tax.
Read about the requirements for personal income tax registers in the article “How is the personal income tax register maintained?” .
Responsibility for the formation of tax registers lies with the employees who compile and sign them. They are also responsible for the safety of these documents and for ensuring that unauthorized persons cannot access them. Only a responsible employee can make corrective entries in the register. At the same time, he is obliged to certify the adjusting entry with his signature, indicate the date the adjustment was made and provide appropriate explanations.
What is form 6-NDFL
From 01/01/2016, tax agents are required to fill out a new reporting form - 6-NDFL, which was approved by order of the Federal Tax Service of the Russian Federation dated 10/14/2015 No. ММВ-7-11/450@ (in the same document you can find the procedure for filling it out).
Since 2018, regardless of the form of reorganization, the successor is obliged to submit a 6-NDFL calculation for the reorganized organization if it has not fulfilled this obligation (Clause 5 of Article 230 of the Tax Code of the Russian Federation, Law dated November 27, 2017 No. 335-FZ). In order to implement this obligation, form 6-NDLF was adjusted by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/18@. It is officially applied starting from 03/26/2018.
You can download the current form 6-NDFL.
What are the features of this report:
- 6-NDFL is filled out not in the context of data for each taxpayer, but for all individual taxpayers to whom income was paid by the tax agent as a whole (clause 1 of Article 80 of the Tax Code of the Russian Federation).
- Data on income withheld and paid to individuals is recorded on an accrual basis from the beginning of the year (clause 1 of Article 230 of the Tax Code of the Russian Federation).
- Delivery frequency is quarterly.
- The basis for filling out the form is tax accounting data contained in the registers (Clause 1, Article 230 of the Tax Code of the Russian Federation).
For information on where and how to fill out this form online, read the article “Is it possible to fill out form 6-NDFL online?” .
What data is needed to generate 6-NDFL
In order to understand how to create a tax register for generating this report, let’s consider what information the 6-NDFL form contains and analyze its composition.
6-NDFL includes:
- title page;
- section 1 entitled “Generalized indicators”;
- section 2, called “Dates and amounts of income actually received and personal income tax withheld.”
To fill out the title form you will need:
- Details of the tax agent (his name, INN, KPP).
- Details of the reorganized organization and forms of its reorganization (for legal successors).
- The period for which the report is prepared.
- Code of the tax office to which the calculation must be sent (for organizations - to the Federal Tax Service at their location, for individual entrepreneurs - at the place of residence or at the place of activity (for impostors and those individual entrepreneurs who work on a patent)).
- OKTMO code in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013 (Order of Rosstandart dated June 14, 2013 No. 159-st). Organizations put down the code of the territory in which they are located, and individual entrepreneurs - the one in which they live or carry out activities.
To fill out section 1 we need:
- the amount of personal income tax rates at which the tax is calculated;
- the amount of income accrued to all individuals;
- amounts of personal income tax deductions;
- the amount of tax calculated and withheld;
- the number of individuals who received income from the tax agent.
To complete section 2 we will need:
- dates of actual income received;
- the amount of income actually received by individuals on each date specified in the previous paragraph of this list;
- tax withholding dates;
- the amount of tax withheld from individuals for each date specified in the above paragraph of this list;
- deadline for payment of personal income tax (clause 6 of article 226 of the Tax Code of the Russian Federation).
Having dealt with the list of information that we will need to generate the 6-NDFL report, we will move on to developing a tax register form for it.
This material will help you better understand the procedure for calculating personal income tax. “Practical personal income tax problems with solutions” .
An example of filling out a report on Form 6-NDFL for the year can be found.
How to create a tax register for personal income tax accounting
If the taxpayer already has and uses registers for filling out 2-NDFL, no one is stopping him from using them to generate the 6-NDFL calculation.
The register for filling out 2-NDFL has the following structure:
|
Accounting register information |
Comments on filling |
|
Taxpayer identification information |
Here is a list of information about current employees:
|
|
List of income |
Each type of income must have its own field in which a special digital code corresponding to the type of income must be entered. The codes are taken from the Federal Tax Service order dated September 10, 2015 No. MMB-7-11/387@. It is not necessary to report data on non-taxable personal income tax. Income subject to personal income tax, which has tax-free limits, is recorded in the register on a general basis, since it can accumulate throughout the year. |
|
List of deductions |
Deductions are recorded in the register with the corresponding codes. For the list of codes, see the order of the Federal Tax Service dated September 10, 2015 No. MMB-7-11/387 |
|
Amounts of income |
We indicate the amounts accrued before tax and reduction for deductions |
|
Income payment dates |
This field indicates the date of payment of income in accordance with the provisions of Art. 223 Tax Code of the Russian Federation |
|
Taxpayer status |
This field indicates what type of person the taxpayer belongs to based on his residence in the Russian Federation |
|
Personal income tax withholding date |
We indicate the day of actual tax deduction |
|
Date of personal income tax transfer |
Fill out in accordance with payment documents |
|
Payment document details |
We indicate the number, date and amount of the payment slip for personal income tax payment |
|
Personal income tax amount |
We fix the amount of calculated and withheld tax |
You can download the register form formed in the structure discussed above here.
We compile a tax register for the 6-NDFL report
Due to the features of the 6-NDFL form (we reviewed them earlier), the register created above is not always convenient to use for filling it out. But it’s very simple to create a “personal” register based on it specifically for 6-personal income tax.
We present to you a completed sample tax register for form 6-NDFL. If necessary, you can download it.
Download sample
Peculiarities of imposing liability for failure to compile or incorrect compilation of the register for 6-NDFL
The legislation of the Russian Federation considers the absence of tax registers as a gross violation of the rules for accounting for income and expenses, punishable by a fine (Article 120 of the Tax Code of the Russian Federation) in the amount of 10,000-40,000 rubles. depending on how long the offense lasted and how it affected the size of the tax base (letter of the Federal Tax Service of Russia dated December 29, 2012 No. AS-4-2/22690). The arbitrators in this case are on the side of the controllers. However, not in cases where tax authorities exceed their powers.
It will not be possible to fine a taxpayer:
- For the use of personal income tax registers, the forms of which are not approved by the accounting policy. However, it is worth understanding that drawing up the most complete accounting policy is in the interests of the taxpayer himself, because it is a powerful weapon in disputes with tax inspectors regarding the use of tax registers. Therefore, we strongly recommend that you fix the register form for 6-NDFL in a local regulatory document.
IMPORTANT! Tax registers provided for by the taxpayer's accounting policy are required to be compiled. Otherwise, the fine under Art. 120 of the Tax Code of the Russian Federation will be completely justified.
- For incomplete filling of the register. The situation looks like this. Tax authorities, having found blank fields in the register approved by the accounting policy or recommended by the Federal Tax Service, declare it invalid due to the fact that it does not ensure completeness and correctness of accounting. And since the register is invalid, then in fact it does not exist - for this, as we found out, a fine is imposed. However, only a tax register that does not contain the required details can be declared invalid - for personal income tax they are given in Art. 230 of the Tax Code of the Russian Federation (we listed them above). The absence of “non-mandatory” data in the tax register cannot serve to recognize it as not being available to the taxpayer.
- For failure by the taxpayer to provide line-by-line tax registers. We are talking about a situation when the Federal Tax Service asks the taxpayer for a register necessary to decipher a particular line of the report. However, such a requirement of controllers is illegal, since the Tax Code of the Russian Federation does not impose on taxpayers the obligation to maintain tax registers line by line. It is only important that the register reliably reflects the data necessary to calculate the tax base.
You may also need information about liability for non-payment of personal income tax - see the material “What liability is provided for non-payment of personal income tax?” .
Results
Requirements for the list of information that must be reflected in the tax register for filling out 6-NDFL are listed in Art. 230 Tax Code of the Russian Federation. A taxpayer can be held liable for failure to maintain a personal income tax register only if the register does not contain the required details, or if the register provided for by the accounting policy is not compiled.
You will find all the nuances of filling out form 6-NDFL in our section
Tax agents who pay wages to their employees, which is listed as a citizen’s income, are required to maintain tax cards - registers designed for each individual worker. It is in them that information is entered on accrued and withheld funds, as well as the application of tax deductions for personal income tax - Tax Code, Article No. 230, paragraph 1.
18.11.2016Previously, information from such tax cards was entered only into certificates in form 2-NDFL, but in accordance with the latest changes they are also required for reporting in form 6-NDFL. Therefore, experts recommend revising all tax registers that were kept before, and if such accounting did not exist, then it must be introduced without fail. We will tell you how to do this correctly and without errors in this article.
Tax card for personal income tax accounting and its form
There is no officially approved form for tax registration cards. You should choose it yourself, and be sure to approve it in the company’s accounting policies. At the same time, the documentation indicates all the necessary data for personal income tax calculations, which are given in the Tax Code - Article No. 230, paragraph 1. The information that will be needed in document 6-NDFL is also included there.
At the moment, there is a standard form for a personal income tax registration card:
Information table: data for the tax card for personal income tax accounting
|
Name of the column to be filled in |
Required information to fill out |
|
|
“Information about the recipient of income” |
Full name of the worker; Date of Birth; citizenship; passport details (or other identification document of the worker); address at the place of registration or residence (for foreign workers) |
|
|
"Taxpayer status" |
tax status at the beginning of the reporting annual period, that is, resident - non-resident (in case of a change of status, this information is entered into the tax card) |
|
|
“Types and amounts of income” |
for each monthly period depending on the code; indicating the dates of their receipt in fact |
|
|
“Types and amounts of deductions” |
the amount of deductions - standard, social, property type, which were provided to the worker for each monthly reporting period; coding in accordance with these deductions; details that must confirm deductions of social and property types (data is taken from notifications sent by the tax service). |
|
|
“Personal income tax amounts for the budget - calculated, withheld, transferred” |
digital indicators of the amounts for each payment to the budget (tax, both calculated, withheld and paid); dates of tax withholding/transfer (in fact); payment document number; deadline for tax payment (it must comply with the Tax Code of our state); there must also be a note indicating that no tax was withheld or that excess withholding or return to the worker was made. |
|
|
“Advance payments of fixed type” |
note foreign workers who work on a patent; digital indicators of amounts credited and paid towards the calculated personal income tax; advance amounts at the end of the reporting month. |
The personal income tax coding for income/deductions is in appendices No. 1 and 2 to order No. ММВ-7-11/387@ of the Federal Tax Service of Russia (dated September 10, 2015).
Experts recommend paying attention to the following nuance: you can add additional columns to the card form to enter the necessary information. This may relate to the number of working days of a worker, in the case when he does not act as a tax resident and is in our state on short visits. Thanks to this accounting, you can monitor changes in the tax status of a particular worker.
Do I need to create new tax cards for personal income tax accounting every year?
Each new annual reporting period, new tax cards must be created to account for the personal income tax of workers. That is, those cards that were kept in the current year 2016 must be filed with other documentation for the same year. And from 2017, new registers begin to be maintained for each worker separately. If the company has not previously engaged in such accounting at all, then it should be introduced without fail. This is necessary to provide this information to the tax service upon request.
Such mandatory maintenance of cards for the tax service for personal income tax accounting must be carried out during one reporting period, which is one year according to the calendar - Article 216 of the Tax Code of the Russian Federation. In this regard, the worker’s income for the past reporting year cannot be taken into account in the future reporting annual period. Moreover, for reporting documentation in Form 6-NDFL, data is required starting from the start of the reporting period with a cumulative total until its end.
Please note: tax cards must contain information for each month with final calculations for the entire year. Although the reporting document itself in Form 6-NDFL is submitted every quarter. In this regard, experts recommend summing up intermediate final calculations in cards for each individual quarter. This will be useful for reporting documents on key points - 1st quarter, 1st half of the year, 9 months.
In tax cards, you need to record data on the income of individuals upon receipt, indicating a specific date. But the date of actual payment does not always coincide with personal income tax calculations. Therefore, when entering information, they take into account, first of all, the Tax Code standards - Article No. 223, and not settlements with the worker after the fact.
Information table: about the worker’s income received (for calculating personal income tax)
|
Income received |
Date of actual receipt of income (TC, Article No. 223) |
Deadline for entering personal income tax into the state budget (TC, Article No. 226, paragraph 6) |
|
|
Wage |
The last day in the month for which this payment was accrued |
The day that comes after the day of full payment of funds for the reporting monthly period (sometimes it is practiced to pay wages in two stages) |
|
|
Holiday pay or vacation pay |
Day of direct payment of funds |
The last day of the monthly period when the payment was made |
|
|
Temporary disability benefits |
|||
|
Financial assistance (as well as other possible cash payments) |
The day that comes after the day on which this payment was made |
||
|
Gifts of various types: Like property As income in kind |
Day of direct transfer of property (in fact) |
The day that follows the day of payment of the nearest income (but only in cash) |
|
|
Daily allowances for posted workers paid in excess of standards |
The last day of the monthly period when the advance report for this business trip was approved |
||
|
Material benefits from economic transactions on interest on borrowed funds |
The last day of each monthly period during which the worker used borrowed funds |
Paragraph 7 of this table indicates that personal income tax should be withheld from a worker if he received material benefits from an interest-free loan issued by the company at an interest rate of up to 7.33% per annum - Tax Code of the Russian Federation, Article No. 212, paragraph 2, subparagraph 1, Instruction No. 3894-U Bank of Russia dated December 11, 2015
Please pay attention to the following nuance: the amount of the worker’s profit that is actually accrued according to the documents, and not what he received in person, must be entered into the personal income tax card. It is not reduced by personal income tax, because the 6-NDFL report shows accrued funds for an individual worker.
Is it correct to record income that is taxed at different rates in different sections?
The profit that workers who are residents of our state receive through their work in the company is necessarily subject to the following interest rate - 13% (this is stated in the Tax Code of the Russian Federation - Article No. 224, paragraph 1). Such profits usually include:
wages;
premium;
sick leave;
vacation pay;
travel allowances, etc.
They fit into the tax card, but depending on the interest rates, this should be done in different sections, which can be added at your discretion. So, in the first section all income will be recorded at a rate of 13%, and in the second section - at a rate of 35%.
We present for your reference a fragment of a completed tax card for personal income tax with a standard rate of 13%.
If the worker does not have tax resident status, that is, is a non-resident, then an additional section should be added for income, which is taxed at 30%.
Different pages are needed to record different tax rates to simplify the procedure for calculating personal income tax. It also helps to fill out reporting documentation in form 6-NDFL; for this there are two separate sections - the first and second.
Please pay attention to an important point, it concerns the payment of dividends - they are taxed at a rate of 13% - Tax Code of the Russian Federation, Article No. 224, paragraph 1. But in the tax card, for convenience, they should be entered in a special section with data on dividends received by the worker from his companies. In 6-NDFL, the digital indicators of these amounts fit into different lines.
How are non-taxable and partially taxable income (first level) recorded on a tax card?
In the case when a worker received income that is not subject to personal income tax (this could be financial assistance to care for a baby), this information is not entered into the card - Tax Code of the Russian Federation, Article No. 217, paragraph 1. This is due to the fact that the calculation of this tax, these figures will not have any impact - letter No. 03-04-06/8-118 of the Russian Ministry of Finance.
In the case where the income received by a worker should be subject to personal income tax only partially, it must be recorded on the card in full. Let's look at this using a specific example: a worker received a gift from his company worth more than 4 thousand rubles, and tax must be calculated on the amount of income above this amount - Tax Code of the Russian Federation, Article No. 217, paragraph 28. This means that the full cost of the gift and deduction in the amount of 4 thousand rubles.
We offer for your reference a fragment from a tax card reflecting this operation:
Experts pay attention to the following key point: the amount of income from gifts (or various types of financial assistance) is entered into the tax card, which does not exceed 4 thousand rubles. But this income may not be equal to a deduction, since the non-taxable limit is determined on an accrual basis from the beginning of the reporting annual period - Tax Code of the Russian Federation, Article No. 217, paragraph 28. If you do not enter similar income up to 4 thousand rubles into the card, then you may not notice the moment of limitation for calculating personal income tax.
How are deductions of various types - standard, social and property - taken into account correctly?
When providing a worker with a deduction for his children, property or social deduction, they should be entered in different sections of the personal income tax card. This is necessary for convenience in calculating a certain amount of a specific deduction, to be reflected in the reporting documentation for this tax. This will help keep track of all use of social and property type deductions.
If information on deductions of social and property type is recorded on a tax card, then it is necessary to enter all the details of the notifications that the worker received from the tax service. But at the same time, new notifications are needed for each annual report, since no deduction is allowed for past reporting periods.
Please note: in 2017, for standard deductions for children, information on income of no more than 350 thousand rubles must be provided - Tax Code of the Russian Federation, Article No. 218, paragraph 1.
How to correctly indicate personal income tax for the budget on a tax card - calculated, withheld, transferred?
In the personal income tax tax card, you should write down a separate digital indicator of the amount of this tax for each type of income:
Counted.
Withheld.
Transferred to the state budget.
When entering each indicator, the corresponding dates are indicated next to it:
for calculated tax - the day on which the corresponding amount of profit was accrued;
for withheld tax - the day on which the payment of funds took place “minus” personal income tax;
for those listed in the budget - the date indicated in the payment order (do not forget to enter its basic details).
It would also be correct to add a separate column to the tax card to indicate the deadline for paying personal income tax to the budget (this information will be needed to fill out 6-personal income tax).
The deadlines for paying this tax can be found in the Tax Code of the Russian Federation - Article No. 226.
Note an important nuance: when issuing income to a worker in the form of a natural product, personal income tax can be withheld only from cash income in the very near future. This means that the date stamped on the tax card will be the day when the worker receives the money in his hands. Key point: only 50% of the entire payment amount can be withheld at a time - Tax Code of the Russian Federation, Article No. 226, paragraph 4.
Irina
Good afternoon.
Please tell me what approved the “existing standard form of a personal income tax accounting card”?