How to fill 6 ndfl per half, sample. Rules for filling out form 6 NDFL half-year. Competent reporting will save you from unpleasant situations with regulatory authorities.

An integral part of the maintenance of economic activity is the reflection of its results in the form of regulated reporting.

One of these reports is the calculation of 6 NDFLs, which appeared in 2016 reflects all payments, including wages and other types of income that were produced in favor of individuals. In addition, the report reflects the amount of deductions (NDFL), which was produced from the specified amount paid. Download form 6 NDFL: Form 6 NDFL

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How to fill 6 NDFLs per half: the timing and rules of drawing up

Form dates

Serve calculation is required to all tax agents.
The reporting period is the quarter, but information is applied by a growing outcome - the 1st quarter, half a year, 9 months, year. Therefore, when submitting a report for the 2nd quarter, the calculation actually displays the data of the period 01.01 - 30.06, i.e. 1st half of the year of the reporting year.
The key difference of form 6 NDFL from 2 NDFL is systematization of data for all employees in a single report (2 NDFL represents information for each employee separately).
If there are no employees in the state, there are no activities or employees have not paid any payments - the report does not give up.
The deadlines for the supply of 6 NDFL - a month that comes after the reporting. Because The reporting period ended on June 30, then the form must be provided until July 31 (inclusive). If this number falls on a non-working day, then the boundary day of delivery is the following after the 31st working day.

For violation of the reporting deadlines, a fine is provided - 1000 rubles for each month of delay (full or incomplete).

Data Making Rules

Calculation data must comply with accounting register registers.
Bilateral printing and error correction are not allowed.
If, when filling the fields (digital data), empty cells remain, through them you need to do.
Numbering pages of calculation through (001, 002, 003, ...).
Data filling must be made of black, blue or purple paste. Preferably the first.
Details and numeric indicators are required to fill. If the latter is latter, it is necessary to install "0".

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How to fill 6 NDFL for half a year: sample

In the form of 6 ndfl there are 3 "block" - a title page, section 1 and section 2. If different rates are applied during the taxation, information at each rate is made separately (both for section 1 and for section 2).

Title page

Making data on the title page begins with the indication of the data of the INN and the PPC (individual entrepreneurs bring only TIN).
Field "Correction number" - 000, if you apply for the first time. For a refined calculation - code 001, 002, etc. Depending on the number of the "clarified" submitted.
The "provision code" is determined by the calculation period. For a quarter - 21, for the first half of the year - 31, for 9 months - 33, for the year - 34. In the event of liquidation or reorganization of the enterprise, it is necessary to specify 51, 52, 53 or 90 code, respectively.
"Tax Performance" - the year of filing the calculation.
The following are the authorities in which the report is submitted.
After the organization is entered - the name and code of the OKTMO, as well as the tax agent or its representative.

Section 1

Section 1 data reflects the indicators from the beginning of the year. The inclined values \u200b\u200bshow accrued money remuneration and deduction made from it (NDFL), from the beginning of the year to June 30 for all employees.

Specify the collection rate (p. 010).
Fill data for the half

020 - the amount of accrued income (for all workers from the beginning of the year).
030 - deductions that reduce the tax base.
040 - the amount of deduction.
060 - the number of people who have received income.

Section 2.

Section 2 data reflects the indicators of the 2nd quarter (April - June). You must specify:

Amount of accrued remuneration (p. 130).
The size of a retained tax (p. 140).
These data are submitted in the context of each month.

P. 100 - the period of actual transfer of funds.
P. 110 - a period of retained tax.
P. 120 - Date, which is a boundary listed deduction period.
At the end of each page, it is necessary to indicate the date date and signature of the responsible person.