For any reporting form, there are control ratios. That is, the values ​​of a certain row must correspond to another row, the sum of the rows, be greater or less than some indicators, etc. Form 6-NDFL is no exception - there are also control ratios for it. 6-NDFL and 2-NDFL, 6-NDFL and RSV - tax authorities compare the indicators of these forms with each other. Any discrepancies will raise questions from the Federal Tax Service. To avoid claims, you should check 6-NDFL according to the approved ratios.

It is easy to find control ratios - they are in letters from the tax inspectorate No. BS-4-11/3852@ and No. BS-4-11/4371, dated 03/10/2016 and 03/13/2017, respectively. In them, accountants learn about the actions of inspectors in each case of identifying inconsistencies. Also in the letters, the Federal Tax Service gives all references to the Tax Code of the Russian Federation, justifying its position.

Interrelation of indicators within the form

Inspectors look at a few lines on the form.

We will show you what to check when sending a report by writing down control ratios in the form of formulas.

Correct: line 020 => line 030. If the data matches the formula, then you can safely submit the report to the Federal Tax Service.

Error: line 020< строка 030. При обнаружении этого несоответствия проверьте еще раз, правильно ли разнесены все цифры.

Correct: line 040 = ((line 020 - line 030) x line 010): 100. If the data matches the formula, then you can safely send the report to the Federal Tax Service.

Error: line 040 ≠ ((line 020 - line 030) x line 010): 100. If you find this discrepancy, double-check that all the numbers are spaced correctly.

When comparing line 040 with the specified calculation formula, it is important to remember the rounding error. Due to rounding, line 040 may differ slightly from the value calculated by the formula.

Example: Snegir LLC employs 27 people. The total income of employees of Snegir LLC from January to September (line 020) is 317,214 rubles. Employees of Snegir LLC were provided with tax deductions of 32,000 rubles. Calculated personal income tax - 37,070 rubles.

The personal income tax determined by the accountant of Snegir LLC when checking the report is equal to 37,078 rubles. ((317,214 - 32,000) x 13%). The calculated figure turned out to be 8 rubles higher than the actual figure (37,078 - 37,070). If Snegir LLC filled out four lines under number 100 in the calculation of 6-NDFL, the acceptable error is 108 rubles (27 people × 1 ruble × 4).

8 < 108 — выходит, 6-НДФЛ заполнена без ошибок.

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Interrelation of indicators 6-NDFL and 2-NDFL

Tax inspectors compare the data from these reports.

First of all, equality must be maintained between the number in line 060 of the 6-NDFL form and the number of 2-NDFL certificates compiled. Let us remind you that 2-NDFL is compiled individually for each employee. Inspectors can easily see how many employees received income in form 6-NDFL.

In addition to equality of individuals, income equality must be observed.

Line 020 of form 6-NDFL (annual) = the total value of the lines “Total amount of income” of all compiled certificates 2-NDFL + lines 020 of Appendix 2 to the income tax return

Inspectors will also check this ratio of indicators: line 040 6-NDFL for the year = the total value of the lines “Calculated amount of tax” of all compiled 2-NDFL certificates + line 030 of Appendix 2 to the “profitable” declaration. As can be seen from the formula, here the tax authorities also take into account the profit declaration.

Accountants can find all ratios for these forms in the letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852@. This letter also identifies possible causes of discrepancies and indicates the actions of inspectors. This way, any tax agent can learn about the consequences of their mistakes.

Interrelation of 6-NDFL indicators and calculation of insurance premiums (DAM)

Both 6-NDFL and RSV are reports on people. It is quite logical that some equalities should also be satisfied between these forms. Moreover, since 2017, contributions from wages and other income are at the mercy of the Federal Tax Service. The Federal Tax Service offers only two verification formulas to companies.

Firstly, the difference between lines 020 and 025 of the 6-NDFL calculation should not be less than line 030 of subsection 1.1 of section 1 of the RSV. Equality is also allowed.

Secondly, if a company submits 6-NDFL, it is also required to submit the DAM.

Most accounting programs check the relationship of all indicators within the form. However, the program is not able to check the relationship between two different forms - these actions can only be done by specialists who prepare reports. Tax authorities recommend using approved verification formulas to report without errors. Keep in mind that going against the recommended ratios is not always a mistake. There are cases when the indicators will not coincide with the verification formulas.

Let's look at what we have after the reporting campaign for the 1st quarter of 2017. Everyone passed 6-personal income tax and contributions and only breathed a sigh of relief when demands for clarification began pouring in from the tax office.

Control ratios

Let us remind you that from January 1, 2017, all separate divisions that accrue payments and rewards to individuals independently calculate and pay insurance premiums, and also submit calculations for them to the Federal Tax Service.

Submission of explanations

Based on these discrepancies, the calculation of insurance premiums will be accepted, but the Federal Tax Service may require clarification. What not to avoid. Explanations must be provided within 5 working days (clause 3 of Article 88 of the Tax Code of the Russian Federation) in electronic form, or within 10 working days if the report was submitted to

An example of an explanation in the Federal Tax Service

When clarification is needed

In this case, it is necessary to submit a “clarification”. For the deadline for submitting a “clarification” for the calculation of insurance premiums in 2017, the general procedure for submitting information on this form applies - until the 30th day of the month following the calculation period (Article 423 of the Tax Code of the Russian Federation).

The need for clarifying information does not extend this period.. According to Article 119 of the Tax Code of the Russian Federation, the fine for late submission of the calculation will be 5% of the total amount of debt under the DAM 2017. The fine is assessed for each full and partial month of failure to provide information from the day on which the calculation was required to be submitted to the Federal Tax Service.

The law regulates the minimum and maximum fines. Thus, the minimum fine is 1000 rubles, the maximum is 30% of the total debt.

When preparing a tax invoice, an accountant must check the information entered. For incorrectly provided data, an organization faces a fine at best, and an on-site inspection by government agencies at worst. The good news is that to quickly check information on a counterparty, it is enough to calculate the 6-NDFL control ratio.

Briefly about reporting

6-NDFL is a quarterly report on It contains summary data from 2-NDFL certificates. Under the new rules, enterprises began reporting in 2016. The government not only introduced a new report, but also found a way to stimulate violators. Failure to provide data on time may result in account blocking.

Reporting was developed in order to strengthen control over the correctness and completeness of tax payment by enterprises. The document contains information about accruals and payments for all employees of the organization. Tax agents are companies that pay salaries to employees. They also provide reports to the Federal Tax Service at their location.

The document can be submitted in printed or electronic form. But this right of choice is available only to companies with up to 25 employees. All other organizations will have to report electronically. The date of submission of the report is considered:

• the day the printed report is submitted to the Federal Tax Service or the day the letter is sent by mail;
• the day of receipt of confirmation of sending the electronic document.

Features of 6-NDFL

The report is completed every quarter. Some information is entered in an incremental manner. The company's branches generate the report separately, but the 6-NDFL control ratio is verified for all employees of the organization.

It is in this report that carryover balances of salaries are most often found. There is a difference between the dates of payment of income and especially if the first days of the new month fall on weekends.

The 6-NDFL report also differs from others in that the information entered into it can subsequently be compared with other reports. The tax office checks the information specified in the first three paragraphs of the document during an on-site audit. This does not mean that you can not monitor the correctness of filling out the data. On the contrary, you should first develop and create a control system for automatically filling out documents. For underpayment of tax amounts, organizations face fines and penalties. Therefore, it is so important to find control ratios for checking the 6-NDFL form. Let's take a closer look at how to do this.

How to check 6-NDFL control ratios?

First of all, the date of reporting is checked. If an organization delays the deadline for filing a declaration by at least one day, the Federal Tax Service will assess a fine and issue a report of violations. Control ratios begin with checking deductions. The amount presented on page 020 must be greater than on page 030. The difference between these ratios is reflected on page 010. The maximum permissible deviation per individual is 1 rub. Next, you need to check the control ratios of 6-NDFL on lines 040 and 050. The amount of accrued income tax must be greater than the advance payment. At the last stage, the volumes of payments and the dates of their transfer to the budget are checked.

The control ratios of 6-NDFL and 2-NDFL are presented in the table below.

The tax office checks with 2-NDFL certificates and profit declarations. For logical verification, control ratios of 6-NDFL and insurance premiums and other ratios are calculated. All of them are used to quickly check reports.

If errors are detected in a document, the tax office takes the following actions:

• Sends a request to an individual requesting that they provide a document explaining the discrepancies in the report.
• If the previous requirement was not met, then a violation report is drawn up.

So, in practice, all 6-NDFL control ratios make it possible to check the report and reduce the risk of increasing tax authorities’ interest in the company.

Control ratio of 6-NDFL and financial statements

In Art. 230 of the Tax Code specifies the deadlines for submitting reports on the income of individuals. 2- and 6-NDFL reports must be submitted by March 31 inclusive of the following reporting year. These two documents link not only the deadlines for submission, but also the control ratios of 6-NDFL. The latter are used to verify the information provided.

Control ratio of 6-NDFL with financial statements

In Art. 230 of the Tax Code specifies the deadlines for submitting reports on the income of individuals. 2- and 6-NDFL reports must be submitted by March 31 inclusive of the following reporting year. These two reports link not only the deadlines for submission, but also the control ratios of 6-NDFL. The latter are used to verify the information provided.

6-NDFL in 1C

Tax returns in the program are generated based on the income certificates of each employee and the summary report. In this case, the control ratios of 6-personal income tax and insurance premiums presented in the previous table are fulfilled. Let's look at an example of the process of filling out a declaration in the program.

For 2016, the employee received the following income:

• Salary - 540 thousand rubles.
• Personal income tax - 70.2 thousand rubles. (listed to the budget).

For a gift worth 150 thousand rubles, which the employee received at the end of December, personal income tax in the amount of 18.98 thousand rubles. was not accrued.

Dividends: 50,000 (personal income tax 6.5 thousand rubles transferred) + 25,000 (personal income tax 3.25 thousand rubles transferred).

Features of filling out the report

6-NDFL reflects information about the accrued and withheld tax amount. Withholdings must be filled out as a cumulative total, just like all values ​​from Section 1 of the report. That is, the calculation for 9 months indicates the amount of tax from January to September. If the tax is calculated at differentiated rates, then lines 010-050 are filled out on separate sheets for each, and the total amount on the first page of the report is indicated on pages 060-090. Unlike income and deductions, the amount of deductions is indicated without kopecks. The report simply does not have the required number of cells.

When filling out a report, agents often make a serious mistake - they indicate the same amounts of accrued (p. 040) and withheld (p. 070) tax. This situation is possible if both operations were performed in the same reporting period. The difference occurs when the salary for the current quarter is issued to the employees in the next quarter. On page 040, the amount of accrued salary including tax will be indicated, and on page 070, “0” will be indicated, since personal income tax must be withheld when paying income.

Example 1

Tax is withheld from salary payments for September on September 30. Employees receive income on 10.10. How, in this case, to prepare a report for 9 months?

Page 020 - accrued salary for September.

Page 040 - accrued personal income tax.

The amount from line 040 does not fall into line 070, since the income has not yet been paid. For the same reason, Section 2 is not completed.

When filling out the annual calculation, the amount of September deductions should be reflected both on page 070 and in Section 2:

• Page 100 - date of payment of salary - 30.09.
• Page 110 - hold - 10.10.
• Page 120 - the last day for transferring personal income tax is 06.10.
• Page 130 - the amount of salary accrued for September.
• Page 140 - withheld income tax.

Another important point. The carryover tax amount cannot be reflected on line 080. The amount of the fee that the agent was unable to withhold is entered here. This situation arises if income is issued in kind. How do 6-NDFL control ratios apply here? Line 070 and line 090 in total should not exceed the volume of transfers to the budget for the year. If this coefficient is violated, tax authorities will conclude that not the entire amount of the collection was transferred to the budget.

How to reflect sick leave in 6-NDFL

The 6-NDFL report reflects information about all income paid to the employee. Including sick leave. How should information about temporary disability benefits be reported?

Only taxable amounts should be included in the report. Otherwise, the ratio on page 040 will be violated. That is, only pregnancy benefits are not included in the report.

Sickness benefit is a social guarantee, the payment of which is not related to the performance of work duties. It is accrued within 10 days after receiving the certificate and must be paid on the nearest day of repayment of the salary arrears.

On the day the funds are transferred, the employee must accrue and withhold tax. The Tax Code has established special deadlines for such payments. The employer must transfer funds to the budget on the last day of the benefit payment month at the latest. If it falls on a weekend, the deadline is postponed to the next working day.

How to reflect the amount of sick leave in 6-NDFL:

• In “Section 1” the amount of accruals and deductions should be reflected according to the recommended lines of the report.
• In "Section 2" the amount of payment and tax is reflected separately from other transfers.

Let's look at specific examples of options for filling out a declaration.

Example 2

The LLC paid 1 million rubles in 9 months. salary from which tax was withheld in the amount of 130 thousand rubles. In the third quarter, employees received income for the period from June to August, 100 thousand rubles each. monthly. One employee also received an additional disability benefit in the amount of 10 thousand rubles, from which a fee in the amount of 1.3 thousand rubles was withheld. The sheet was transferred to the accounting department on September 2, and the payment went through. Fill out the declaration:

Page 020 - amount of income - 1 + 0.01 = 1.01 million rubles.

Page 040 - personal income tax accrued - 0.13 + 0.0013 = 0.1313 million rubles.

Page 070 - personal income tax withheld - 0.1313 million rubles.

Since the deadlines for paying taxes on wages and sick leave are different, Section 2 of the report should be reflected in a separate block:

Page 100 - date of transfer of sick leave 05.09.

Page 110 - date of personal income tax deductions 05.09.

Page 120 - deadline for payment of the fee is September 30.

Page 130 - benefit amount is 10 thousand rubles.

Page 140 - personal income tax from sick leave 1.3 thousand rubles.

Example 3

Let's add the conditions of the previous example. In addition to salary and sick leave, the employee also received vacation pay in the amount of 15 thousand rubles, from which a fee of 1.95 thousand rubles was withheld.

Section 1 is also filled in by summing all amounts:

Page 020 - 1000 + 10 + 15 = 1025 thousand rubles.

Page 040 - 130 + 1.3 + 1.95 = 133.25 thousand rubles.

Page 070 - 130 + 1.3 + 1.95 = 133.25 thousand rubles.

The deadline for paying taxes on vacation pay and sick leave is the last day of the month. However, the moment at which income is received varies. Therefore, Section 2 is filled in two blocks. The first one was presented earlier. Now let’s add information on vacation pay to the report:

Page 130 - the amount of accruals is 15 thousand rubles.

Page 140 - personal income tax 1.95 thousand rubles.

Example 4

Now let’s consider a situation where an employee handed in a certificate of incapacity for work on September 29, and the payment was made on October 5. How to fill out a declaration? There will be no changes to Section 1 of the third quarter report. Section 2 will indicate the date of accrual (05.10) and the deadline for payment of personal income tax (30.10).

How to take into account surcharges?

An organization may provide employees with a one-time additional payment for vacation. These charges should be reflected in the report. The date of transfer of funds is the date of payment of income (p. 100). Deductions are made at the time of payment of income, and transfers are made maximum the next day.

Example. The organization paid an additional 22 thousand rubles. employee 23.08. On the same day, tax was withheld in the amount of 2.8 thousand rubles. Let's reflect this in the report:

• Page 100 - August 23.
• Page 110 - August 23.
• Page 120 - August 23.
• Page 130 - 22 thousand rubles.
• Page 140 - 2.8 thousand rubles.

How to fill out a zero declaration

If an organization or individual entrepreneur does not have employees, then the enterprise does not report. The situation is the same if the organization sent employees on vacation or stopped operations. It's another matter if there are gaps in income accrual. For example, an enterprise did not accrue income in the first half of the year, but did accrue it in the second. In this case, reporting for 3 and 6 months is not necessary, but reporting for 9 and 12 months is required. To avoid problems with regulatory authorities, even in such a situation, some enterprises prefer to draw up letters and provide zero reporting for the first half of the year.

The reporting deadlines are standard - the last day of the month following the reporting month. In 2017 this is:

• May 2 - to submit the report for the first quarter;
• June 31 - for submitting the half-year report;
• October 30 - to submit the report for the third quarter.

How to fill out the report? Enter “0” or dashes in all columns.

E.A. Sharonova,
leading expert

RSV and 6-NDFL are compared using new control ratios

This is the new formula by which inspectors will compare the assessment of contributions with the form 6-NDFL Letter of the Federal Tax Service dated June 30, 2017 No. BS-4-11/12678@ (clause 2.2). As you can see, according to the new control ratios approved by the Federal Tax Service for checking the calculation of contributions, they have now decided to compare income from 6-personal income tax with the base for contributions to compulsory pension insurance (taxable object minus non-taxable payments).

However, this ratio is not perfect. For example, you will have to provide explanations for the calculation of contributions if you paid additional days off for the parent of a disabled child. After all, these amounts are not subject to personal income tax and do not fall into 6-personal income tax. And contributions to the compulsory pension insurance must be calculated from this payment, and it is reflected in line 050 of subsection 1.1 of the calculation of the contribution m clause 7.7 of the Procedure, approved. By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@; Letter of the Ministry of Finance dated March 30, 2017 No. 03-15-05/18599.

Let us recall that previously tax authorities compared the amount of accrued income subject to personal income tax, minus dividends (line 020 - line 025 of the 6-personal income tax calculation) with the amount of payments - the object of taxation of contributions to compulsory pension insurance (line 030 of column 1 of subsection 1.1 of the calculation of contributions m) Letter of the Federal Tax Service dated March 13, 2017 No. BS-4-11/4371@ (clause 2.2). And if personal income tax income was not equal to the object of taxation of contributions to compulsory pension insurance, payers received requests from the Federal Tax Service to provide explanations for the calculation. And since few people agreed on these amounts, many organizations had to explain the reasons for the discrepancies between the two calculations.

The new comparison of the two calculations, established by the control ratios, is better than the previous one. After all, the discrepancy between income from 6-NDFL and the contribution base is much less common than with the object of assessment of contributions.

For example, this is due to carryover transfers: vacation pay, profit accrued but not transferred under the GPC agreement. The explanation, an example of which is shown below, explains the reason for the discrepancies. There are no errors when filling out the form for calculating the amounts of personal income tax and the report on insurance premiums. Important! An explanation is submitted to the fiscal authorities within 5 working days. For late arrivals, tax authorities apply penalties under Article 129.1, paragraph 1 of the Tax Code in the amount of 5,000 rubles. Do not transfer profits that are not included in 6 personal income tax reports and calculations of insurance premiums. It is enough to explain the reasons for the discrepancies. An example of an explanation of discrepancies in control ratios to the tax office: Is it necessary to submit an updated calculation when discrepancies are detected? Is it necessary to submit an updated calculation when discrepancies are detected?

6-personal income tax: check your statements using control ratios

If the tax inspectorate requires clarification of discrepancies, adhere to the following algorithm and take into account the rules for filling out 6 personal income taxes:

• In field 30 6 personal income tax, reflect the non-taxable amount of the value of the prize - 4,000 rubles;
• the difference between the amount of remuneration and the benefit is subject to taxation;
• prizes awarded during advertising are taxed at a rate of 35% (Article 224, paragraph 2 of the Tax Code);
• For the legality of applying a tax rate of 13%, documentary evidence is required that the competition was not held for advertising purposes.

In this case, the income on line 20 of the 6 personal income tax report is higher than the payments under the SV, therefore there are no errors in filling out the reports.

Attention

If an explanation is required, the reason for the discrepancies must be explained in any form within five days.

Info

In this example, prizes subject to personal income tax are not included in the DAM at all.

How to write to the Internal Revenue Service an explanation of the discrepancy between 6-NDFL and RSV

Accountants can find all ratios for these forms in the letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/
This letter also identifies possible causes of discrepancies and indicates the actions of inspectors.
This way, any tax agent can learn about the consequences of their mistakes.

Interrelation of 6-NDFL indicators and calculation of insurance premiums (DAM) Both 6-NDFL and DAM are reports on people.

It is quite logical that some equalities should also be satisfied between these forms.
Moreover, since 2017, contributions from wages and other income are at the mercy of the Federal Tax Service.
The Federal Tax Service offers only two verification formulas to companies.
Firstly, the difference between lines 020 and 025 of the 6-NDFL calculation should not be less than line 030 of subsection 1.1 of section 1 of the RSV.
Equality is also allowed. Secondly, if a company submits 6-NDFL, it is also required to submit the DAM.

Control ratios for checking the 6-NDFL form

• 1 First reference ratio
• 2 How to draw up and submit to the tax office a calculation according to Form 6 of personal income tax: checkpoints
• 3 Plan for preparing reports in the program
  • 3.1 Example of generating a personal income tax declaration 6 for the six months
• 4 Explanation to the tax office in case of discrepancy
• 5 Is it necessary to submit an updated calculation if discrepancies are detected?
• 6 Example of reflecting a GPC agreement
• 7 Example of reflecting rewards in the form of a prize
• 8 Conclusion

First control ratio If a business entity paying insurance premiums has submitted declaration 6 of personal income tax, it is obliged to submit calculations for insurance premiums.

What to do if the total amount for 6-NDFL does not coincide with RSV 2017

The competition was organized by a construction company. The primary goal of the event is to promote the development of sports and a healthy lifestyle.

Taxes were withheld from the value of the remuneration at a rate of 13%; accordingly, they were shown in the 6 personal income tax report. This profit is not earnings for the main purpose of employment contracts under Article 420 of the Tax Code, and is not subject to insurance premiums.

Since this remuneration is not reflected in the RSD, a discrepancy appears between the reports on insurance premiums and 6 personal income taxes.

6 personal income tax and calculation of insurance premiums: we check correctly

Control ratios are the correspondence of indicators within one and between all forms of tax reporting of an organization.

With their help, the preparer of the declaration checks the correctness of completion in order to identify possible inaccuracies in advance before submitting the reports and ensures the interconnection of indicators.

When checking reports, tax inspectors are instructed to follow the algorithm specified in the letters of the Federal Tax Service.

The discrepancy between the data raises questions among specialists.

Control ratios of 6-NDFL and calculation of insurance premiums

• tax withheld from employee income (line 070) minus the value, if any, of the amount of excess tax withheld on line 090, in our example it is equal to 0, personal income tax in the amount of 64,194 rubles. subject to transfer to the budget.

Reconciliation of data from 2-NDFL and 6-NDFL reports Companies at the end of the year are required to prepare a 2-NDFL certificate for each employee with attribute 1, which means what income the person received, how much tax was withheld from him and whether it was fully transferred to the state budget. In 6-NDFL, section 1 summarizes the data for the organization as a whole for the entire reporting period. It follows from this that it is possible to compare the amounts of income, withheld and transferred taxes only at the end of the year. Let us turn again to letter No. BS-4–11/, in which the Federal Tax Service establishes what ratios in the indicators of the two forms must be maintained.

Discrepancies between 6-NDFL and calculation of contributions

For any reporting form, there are control ratios. That is, the values ​​of a certain row must correspond to another row, the sum of the rows, be greater or less than some indicators, etc. Form 6-NDFL is no exception - there are also control ratios for it. 6-

Personal income tax and 2-personal income tax, 6-personal income tax and the DAM - tax authorities compare the indicators of these forms with each other.

Any discrepancies will raise questions from the Federal Tax Service. To avoid claims, you should check 6-NDFL according to the approved ratios.

It is easy to find control ratios - they are in letters from the tax inspectorate No. BS-4-11/ and No. BS-4-11/4371, dated 03/10/2016 and 03/13/2017, respectively.

In them, accountants learn about the actions of inspectors in each case of identifying inconsistencies. Also in the letters, the Federal Tax Service gives all references to the Tax Code of the Russian Federation, justifying its position.
An extra check will not hurt, because the person appointed by order to submit the report is responsible for the correctness of filling out.

• If errors are found, make adjustments.
An example of generating a personal income tax declaration 6 for the six months In field 30 of the report on insurance premiums, the company generated information on insurance payments (taxable and non-taxable) in favor of individuals. persons The exempted income was reflected separately in column 40 of the report on insurance premiums.

Accrued income of 6 personal income taxes, including those exempt from income tax, is reflected in cell 20 of the declaration.

The table shows the main checkpoints for checking reports.

If discrepancies are detected, explanations are submitted to the fiscal authorities within up to 5 working days (Article 88, paragraph 3 of the Tax Code). Explanation to the tax office in case of discrepancies. Discrepancies between indicators 6 of personal income tax and the calculation of insurance premiums are not an error.

Interrelation of 6 personal income taxes with insurance premiums

We must remember that discrepancies between the amounts entered into 6-NDFL and the amounts in the DAM do not always indicate an error.

For example, payments under civil contracts are always subject to income tax and insurance premiums are not always charged on them.

Therefore, it is necessary to carefully analyze each situation. Letters of explanation from the Federal Tax Service help accountants correctly prepare reports and predict the actions of tax inspectors.

Undoubtedly, you can find services on the Internet that help you check the ratios of reporting indicators in electronic form, but you should learn how to carry out such checks yourself.

• 1 Interrelation of indicators in 6-NDFL
• 2 Reconciliation of data from reports 2-NDFL and 6-NDFL

• 3 Monitoring indicators 6-NDFL and Appendix 2 to the DNP
• 4 What indicators should be compared in 6-NDFL and DAM

Interrelation of indicators in 6-NDFL The letter of the Federal Tax Service No. BS-4–11/3852 dated March 10, 2016 contains control ratios for checking the correct completion of indicators within 6-NDFL and interrelation with external forms: 2-NDFL, income tax returns and reports RSV.

The explanations from the Federal Tax Service also indicate exactly what inaccuracies accountants make and how tax inspectors should react to them.

Checking inside 6-NDFL Having finished posting indicators from tax accounting registers to section 1 of form 6-NDFL, check the correspondence of the proportions of your indicators with the ratios from the Federal Tax Service letter:

• p.

  020 is greater than or equal to p.

• The number of individuals on the page must also match.

  Personal income tax with 2 attachments (for each person who received income in the form of dividends, a separate application sheet is filled out).

Companies dealing with securities and paying dividends are required to fill out Appendix 2 to the DNP for the reporting year.

Reporting when calculating dividends What indicators should be compared in 6-NDFL and DAM On March 13, 2017, the Federal Tax Service published letter No. BS-4–11/4371 with requirements for the relationships between DAM reports (calculation of insurance premiums) and 6-NDFL.

DAM is reporting to the Pension Fund of the Russian Federation, which is a calculation of accrued and paid insurance premiums from the earnings of company employees and workers under civil contracts for compulsory insurance (pension and medical).

It is known that since 2017, the Federal Tax Service has been entrusted with the responsibility of administering insurance premiums.