Declaration 6-NDFL for the 1st quarter of 2018 must be submitted before May 3, since April 30 falls on a day off, and the deadline for submitting the declaration is postponed to the next business day. At the same time, it is necessary to draw it up only on a new form approved by order MMV-7-11 / 18 @ dated January 17, 2018 “On amendments to the annexes to the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / 450@”.
All companies and individual entrepreneurs who made payments to individuals submit a 6-NDFL declaration. Even if the salary was accrued for just one month and was not transferred.
The report is provided:
in electronic form by means of TCS (telecommunication communication channels), if the number of individuals who received income is 25 people or more;
on paper or in electronic form, if the number of individuals who received income is up to 25 people.
The declaration is submitted to the tax office in which the organization is registered, for branches - at the place of their registration, and individual entrepreneurs submit a declaration “by registration”.
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What sections does the 6-NDFL form consist of?
The new form also consists of a title page and two sections:
"Generalized indicators";
"Dates and amounts of income actually received and personal income tax withheld."
Filling out the title page of the 6-NDFL form for the 1st quarter of 2018
On the title page, it is necessary to fill in the lines of the TIN and KPP of the organization, according to the Certificate of registration with the tax authority. Please note that when generating a declaration for a separate subdivision, the checkpoint is indicated on the location of the separate subdivision.
Individual entrepreneurs do not fill out the checkpoint line, but indicate their individual number in the TIN term.
In the line "Adjustment number" put down the appropriate value. If you are submitting a primary calculation, and not correcting a previously submitted one, then indicate "000" or "0".
The line "Submission period (code)" is filled in in accordance with the code of the period for which the declaration is submitted. For the 1st quarter of 2018, "21" should be indicated.
In the line "Tax period (year)" you should indicate 2018.
Reflect the four-digit tax code where you submit the report in the corresponding line “Submitted to the tax authority (code)”.
Please note that there have been changes in the location (accounting) codes. In the corresponding line for the 1st quarter of 2018, instead of code 212, Russian organizations that are not the largest taxpayers (and this is the majority of legal entities and individual entrepreneurs) indicate code 214. In addition, new codes have appeared:
124 - code of location (accounting) at the place of residence of a member (head) of the peasant farm;
215 - at the location of the successor who is not the largest taxpayer;
216 - at the place of registration of the successor, which is the largest taxpayer.
In the lines "Tax agent" the name of the organization is indicated in accordance with the constituent documents. And the individual entrepreneur indicates his last name, first name and patronymic (if any) without abbreviations.
