Екатерина Уцына
Elnur_ / Depositphotos.com
Налоговая служба на своем официальном сайте опубликовала информацию о продлении срока представления отчетности по форме 6-НДФЛ и РСВ продлен до 8 ноября. Такое решение было принято в связи с установлением на территории России нерабочих дней с 30 октября по 7 ноября 2021 года в целях недопущения дальнейшего распространения новой коронавирусной инфекции (COVID-19) (указ Президента РФ от 20 октября 2021 г. № 595).
Напомним, нормами налогового законодательства срок представления налоговыми агентами расчета исчисленных и удержанных сумм налога на доходы физических лиц по форме 6-НДФЛ и расчета по страховым взносам за девять месяцев 2021 года истекает 1 ноября 2021 года (ст. 230, ст. 431 НК РФ).
О том, как налоговому агенту заполнить и представить расчет по форме 6-НДФЛ, читайте в Энциклопедии решений «Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
За непредставление указанного расчета предусмотрен штраф в размере 1 000 руб. за каждый полный или неполный месяц, со дня, следующего за днем его представления (п. 1.2 ст. 126 НК РФ).
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