Filling out line 070 of the 6-NDFL report often raises many doubts and questions. What amounts, when and how to reflect correctly in it, we will consider in our article.
Form 6-NDFL and the rules for filling it out were approved by Order of the Federal Tax Service No. ММВ-7-11/450@ dated October 14, 2015 (hereinafter referred to as the Order). In it you can also find the procedure for filling out line 070 “The amount of tax withheld”, which is located in Section 1. It should be noted that there are no detailed explanations in the Order, it only says that in line 070 it is necessary to reflect the withheld personal income tax with a total amount on an accrual basis from the beginning of the reporting period . This means that the amount of personal income tax indicated in the line should combine the tax withheld from all individuals who received income, on an accrual basis for the period from the beginning of the year.
Line 070 must be filled out in full rubles without kopecks.
Determine the amount of line 070 of the report 6-NDFL
When filling out 6-NDFL and line 070 in particular, it must be remembered that the first Section carries information for the period from the beginning of the year, and Section 2 for the last three months.
To calculate the amount that should be reflected in line 070 of Section 1 of 6-NDFL, you should add the indicators of all lines 140 from Section 2. Moreover, if the report is not for the first quarter Germany WhatsApp Number List of the year, but for the second (six months), third (nine months) or the fourth (year) quarter, then you need to summarize lines 140 from all previous reports from the beginning of the year. Or you can do this:
in the report for the 1st quarter, line 070 is equal to the sum of lines 140 from Section 2;
in the report for the 2nd quarter (half year), line 070 is equal to the sum of lines 140 from Section 2 of the current report and line 070 of Section 1 from the report for the 1st quarter;
in the report for the 3rd quarter (nine months), line 070 is equal to the sum of lines 140 from Section 2 of the current report and line 070 of Section 1 from the report for the 2nd quarter;
in the report for 4 quarters (year), line 070 is equal to the sum of lines 140 from Section 2 of the current report and line 070 of Section 1 from the report for the 3rd quarter.
It should be remembered that with the actual payment of income (and withholding tax) in one period, the deadline for transferring tax may fall into another period. Then the calculated amount must be adjusted. Since the data will fall into Section 1 and line 070 during the period of actual payment, and into Section 2 only in the next reporting period.
When the sums of rows 040 and 070 do not match
Please note that the date of accrual of personal income tax and its withholding does not always coincide, since the tax must be withheld directly upon payment of income to an individual (clause 4, article 226 of the Tax Code of the Russian Federation). Hence, sometimes there is a difference between the indicators of lines 40 and 070, which should not be scared at all.
For example, the enterprise began to work in March. Wages are paid on the fifth day of the month following the calculation month. Then personal income tax on wages for March will be accrued on the last day of the month (31.03), and withheld only upon actual payment to the employee (05.04). This will cause the values of lines 040 and 070 to be different.
The same situation can arise with a “carrying over” salary from year to year.
Also, with non-monetary income (income in the form of material benefits or in kind), the personal income tax in line 070 will fall not at the time the income is received, but in the subsequent cash payment to the individual when it becomes possible to withhold the tax.