Как заполнить 6-НДФЛ при выплате декабрьской зарплаты до праздников

Екатерина Уцына

Как заполнить 6-НДФЛ при выплате декабрьской зарплаты до праздников
Kerkezz / Depositphotos.com

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

39 комментария

Уведомление: try this

I precisely desired to say thanks once more. I do not know what I would have worked on in the absence of the entire secrets documented by you on that subject. This has been a frightening problem for me personally, but witnessing a new well-written form you treated it made me to weep for delight. I am thankful for your information and then sincerely hope you recognize what an amazing job you are always putting in training many people via your blog. Most probably you have never got to know any of us.

My brother recommended I would possibly like this blog. He was entirely right. This post actually made my day. You can not consider just how much time I had spent for this info! Thanks!

Terrific work! That is the kind of info that are meant to be shared around the net. Shame on the search engines for now not positioning this post upper! Come on over and consult with my site . Thank you =)

FitSpresso is a natural weight loss supplement that will help you maintain healthy body weight without having to deprive your body of your favorite food or take up exhausting workout routines.

I’m truly enjoying the design and layout of your website. It’s a very easy on the eyes which makes it much more pleasant for me to come here and visit more often. Did you hire out a developer to create your theme? Great work!

I enjoy you because of your entire work on this site. Betty takes pleasure in making time for research and it’s obvious why. A lot of people know all about the powerful means you create precious strategies via the blog and therefore strongly encourage participation from others on that concern then our favorite child is always understanding a lot. Enjoy the remaining portion of the year. You are always carrying out a useful job.

I will immediately snatch your rss as I can not find your email subscription hyperlink or e-newsletter service. Do you’ve any? Please let me recognise so that I may subscribe. Thanks.

A formidable share, I simply given this onto a colleague who was doing a bit evaluation on this. And he in reality bought me breakfast as a result of I found it for him.. smile. So let me reword that: Thnx for the treat! But yeah Thnkx for spending the time to debate this, I feel strongly about it and love reading more on this topic. If potential, as you develop into expertise, would you mind updating your weblog with extra details? It’s highly useful for me. Massive thumb up for this blog post!

I believe that is among the such a lot vital information for me. And i am satisfied studying your article. But wanna commentary on some normal things, The website style is perfect, the articles is in point of fact excellent : D. Excellent task, cheers

I not to mention my friends were reviewing the good pointers located on the blog and the sudden I got a terrible feeling I never thanked the website owner for those techniques. My boys had been absolutely stimulated to see them and have in effect truly been taking advantage of those things. I appreciate you for actually being very thoughtful and also for making a choice on such brilliant information most people are really needing to learn about. My very own sincere apologies for not saying thanks to you sooner.

hey there and thank you for your information – I have certainly picked up something new from proper here. I did then again expertise a few technical points using this website, as I skilled to reload the website a lot of times previous to I may just get it to load properly. I had been brooding about in case your web hosting is OK? Now not that I’m complaining, but slow loading cases times will very frequently affect your placement in google and could harm your high quality ranking if advertising and ***********|advertising|advertising|advertising and *********** with Adwords. Anyway I am adding this RSS to my e-mail and can glance out for much more of your respective exciting content. Make sure you update this once more very soon..

Yesterday, while I was at work, my sister stole my iPad and tested to see if it can survive a thirty foot drop, just so she can be a youtube sensation. My apple ipad is now broken and she has 83 views. I know this is totally off topic but I had to share it with someone!

You actually make it seem really easy together with your presentation but I to find this topic to be actually one thing that I feel I’d by no means understand. It sort of feels too complicated and very broad for me. I’m looking ahead on your next publish, I’ll try to get the grasp of it!

Just about all of whatever you state is supprisingly legitimate and it makes me wonder the reason why I had not looked at this in this light previously. This article truly did switch the light on for me personally as far as this subject matter goes. However there is actually one particular issue I am not too comfortable with and while I make an effort to reconcile that with the actual core idea of your issue, allow me see exactly what the rest of the subscribers have to point out.Nicely done.

I think this is one of the most important info for me. And i am glad reading your article. But should remark on some general things, The site style is great, the articles is really excellent : D. Good job, cheers

Pretty great post. I simply stumbled upon your blog and wanted to mention that I have really enjoyed surfing around your blog posts. In any case I will be subscribing to your feed and I hope you write again soon!

Уведомление: ติดตั้ง ais fiber

Добавить комментарий

*

2 × 5 =