Changing the form 6-NDFL, income certificate

LEGAL DIGEST, NEWS \ 10.02.2022

On January 1, 2022, an Order of the Federal Tax Service of the Russian Federation entered into force, amending the form 6-NDFL and certificates of income and tax amounts of an individual.

According to the document, information on the income and amounts of the calculated and withheld income tax of an individual for 2021 has to be submitted in a new form, taking into account the changes noted below.

Adding lines in section 2 of the calculation of 6-NDFL

The first change in the section concerned companies staffed by individuals – highly qualified foreign specialists (HQS). Based on this, new lines were added to the form 6-NDFL to reflect the income of the HQS with whom an employment contract or a civil law contract was concluded, namely:

• line 115, where the total amount of income accrued for all HQS is reflected (previously this income was reflected as part of the total amount of income of all individuals);
• line 121, where the total number of HQS who received income in the reporting period is indicated (in the previous report form, the quantity of such specialists was reflected in the total number of individuals);
• line 142 with the reflection of the amount of income tax calculated from the income of the HQS (previously, the amount of tax was also included in the total amount of the calculated income tax).

The second change in the section is the addition of field 155 reflecting the profits tax accepted by the organization for offset on the basis of clause 3.1 of article 214 of the Tax Code of the Russian Federation.

In addition, in the second section, it is necessary to reflect only the amounts of income actually received for all individuals.

Changing income codes

When filling in the 6-NDFL, it is necessary to take into account the appearance of income codes:

• for excess per diem allowances
• from lease of residential and other real estate
• for the cost of property received by way of gift, etc.

New additions to the Certificate of Income Certificate and Tax Amounts

Please be reminded that starting from January 1 of last year, the form 2-NDFL is no longer applied. Instead, it is necessary to submit an appendix to the calculation of 6-NDFL for the year – a certificate of income and tax amounts of an individual. Therefore, the specified document should also be drawn up taking into account the new changes, which are:

• adding the code “7” for HQS – tax residents of the Russian Federation;
• adding the “Budget classification code” field;
• adding the code “Amount of corporate profit tax to be offset”, which is filled in when paying dividends to an individual resident of the Russian Federation, in respect to which, when calculating income tax, the organization has deducted profits tax in accordance with clause 3.1 of article 214 of the Tax Code of the Russian Federation.

As a general rule, tax agents from the following list have to submit the calculation on the 6-NDFL form:

• Russian organizations
• individual entrepreneurs
• notaries engaged in private practice
• lawyers who have established lawyer’s offices
• separate subdivisions of foreign organizations of the Russian Federation, as a result of relations with which an individual has received income.

If the number of working individuals receiving income from a tax agent is more than 10 people, then 6-NDFL has to be submitted to the tax authority at the place of registration in electronic form through the telecommunications link,

If the number of working individuals is less than 10 people, the document can be submitted in paper form.

Companies may face liability for non-compliance with the requirements of legislation in the field of formation and submission of calculations in the 6-NDFL form. The scope of punishment depends on the type of offense committed. For more information about the scope of liability, see the table below.

Type of offense	Scope of punishment
Failure to submit information on form 6-NDFL within the prescribed period	The imposition of a fine in the amount of 1,000 rubles for each complete and incomplete month from the date set for the submission of the calculation until the date when it was submitted.Suspension of operations on bank accounts and money transfers within 20 days after the expiration of the 6-NDFL submission.
Submission of a 6-NDFL containing inaccurate information	Imposition of a fine of 500 rubles for each document. Note. Exemption from payment of a fine in case of self-identification of errors by the company and submission of an updated calculation.
Failure to comply with the submission of form 6-NDFL	Imposition of a fine in the amount of 500 rubles.

In addition, individuals on the basis of an application can obtain from employers a certificate of income and income tax amounts in order to:

• register tax deductions
• assign social allowances, pensions and benefits
• assign alimony payments
• transfer to a new job
• obtaining a bank loan, etc.

Also, the specified certificate is displayed on the website of the Federal Tax Service (FTS). To receive it , the employee has to:

1. Log in to your personal account on the FTS website or go to your account through the State Services service (follow the link “Log in through the Unified System of Identification and Authentication State Services” under the taxpayer ID number field).
2. Go to the section “My taxes” – “Additional information” – “Income information”.
3. Select the required period and the name of the company (certificates from each employer are available at the links under its name).
4. Download the certificate in the form of a file document without a signature or an archive with an enhanced electronic signature and stamp.

This mechanism will allow to reduce the procedure for obtaining certificates.

In the matters of the drawing up documents for employees, please contact Acsour experts.