Как заполнить 6-НДФЛ при выплате декабрьской зарплаты до праздников

Екатерина Уцына

Как заполнить 6-НДФЛ при выплате декабрьской зарплаты до праздников
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Многие работодатели решают выплатить декабрьскую зарплату до новогодних праздников. Это выгодно и работникам. Тем не менее, при таком порядке возникает ряд вопросов. О том, в каких случаях выплата досрочной зарплаты будет правомерна и в какой день нужно удерживать НДФЛ, мы уже писали ранее. Сейчас же рассмотрим порядок заполнения отчетности по форме 6-НДФЛ.

ФНС России ранее направляла разъяснения по порядку отражения в разделе 2 формы 6-НДФЛ налога, перечисленного одновременно с выплаченной 31 декабря зарплатой (письмо ФНС России от 24 марта 2016 г. № БС-4-11/5106).

Как поясняет налоговая служба, что не зависимо от того, когда именно был перечислен налог в бюджет, отражаться такая операция будет в строках 020, 040, 070 раздела 1 формы 6-НДФЛ за 2019 год (письмо ФНС России от 5 апреля 2017 г. № БС-4-11/6420@).

Эксперты компании ГАРАНТ разъяснили, как такая операция будет отражаться в отчетности за I квартал 2020 года:

в строке 100 указывается 31 декабря 2019 года;в строке 110 – 31 декабря 2019 года;в строке 120 – 9 января 2020 года (п. 6 ст. 226, п. 7 ст. 6.1 Налогового кодекса);в строках 130 и 140 – соответствующие суммовые показатели (письмо ФНС России от 15 декабря 2016 г. № БС-4-11/24063@).

Если указать в строке 110 иную дату, например, 9 января 2020 года, то это будет считаться нарушением. Ведь фактически налог был перечислен в бюджет 31 декабря, а вышеуказанное значение будет свидетельствовать об уплате его за счет налогового агента (п. 9 ст. 226 НК РФ).

Также можно перечислить НДФЛ не 31 декабря 2019 года, а 9 января 2020 года. Тем не менее, в любом случае по строке 120 отражается дата, не позднее которой налог должен быть перечислен (п. 6 ст. 226 НК РФ, письмо ФНС России от 20 января 2016 г. № БС-4-11/546@). Но при перечислении налога в январе 2020 года не будет ошибкой указание по строке 110 даты 9 января 2020 года. Ведь такое отражение не приводит к занижению или завышению суммы налога, подлежащей перечислению (п. 6 ст. 81 НК РФ, письмо ФНС России от 25 января 2017 г. № БС-4-11/1250@).

Источник: garant.ru

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