Where to submit 6 personal income taxes for a separate division when closing and opening

Separate divisions in 6 personal income taxes

6 Personal income tax is mandatory periodic reporting, the submission of which is required by tax legislation from organizations and entrepreneurs.

Separate divisions are required to submit income tax calculations in the following situations:

• salary payments to employees employed in the EP territory under employment contracts;
• payments to persons hired under GPC agreements on behalf of the central office of the enterprise.

Moreover, a one-time payment to one hired person is enough - you are required to report on it.

Important! If there were no payments to employees during the reporting and tax periods, then the document is not submitted. Zero form 6 personal income tax is not practiced.

Why does imputation apply to these separate units: when you pay an employee a salary, you automatically become a tax agent, and therefore, the burden of calculating, withholding and transferring income tax on payments to personnel falls on you.

For reference! The duties of a state agent are approved by Article 226 of the Tax Code of the Russian Federation, and the procedure and requirements for filing Form 6 of personal income tax are prescribed by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected]

Each OP represents a form regardless of:

• the number of personnel included in the report;
• number of OP of the central company.

Important! As a general rule, a separate enterprise submits 6 personal income taxes to the Federal Tax Service for its area, but there are exceptions to this.

Several OPs are located within one municipality

Since 2022, a simplified procedure has been in force for separate divisions located in the same municipality - they can submit 6 personal income taxes to one Federal Tax Service: at the place of registration of one of the EP or the main company, if it is also located territorially in this municipality. The opportunity remains for companies with one OP. The new rules came into force thanks to the letter of the Federal Tax Service No. BS-4-11/23247 dated November 15, 2019.

For reference! The largest taxpayers have the right to send 6 personal income taxes through the territory of one of the OPs or the parent organization registered as the largest taxpayer.

To exercise the right to a centralized approach to reporting, you must submit a special notification to the tax office. In it you select the responsible OP. In 2020, you can submit the form until the end of January. And starting next year, the deadline for submitting a notification is the first working day after the New Year holidays.

On a note! The notification is submitted to one Federal Tax Service Inspectorate - selected for general accounting; other inspections will be notified automatically.

Filing reports if employees do not quit but are transferred to the head office

An interesting situation is when employees work in your OP, and then you transfer them to the main company. Who must submit 6 personal income taxes - a separate division or a central office?

Let's look at 4 examples for which the Federal Tax Service provided clarifications in letter No. GD-4-11/2828 dated February 14, 2018.

Example 1: The canteen employees worked ½ March in the OP, and the second part - in the head office. What happens in the accounting department: the salary for this month is divided between the “isolation” and the “head” in proportion to the time worked, i.e., everyone accrues and pays 50% with the ensuing accrual and deduction of personal income tax. As a result, 6 personal income taxes are submitted by both the OP and the main office. If they are located in the same municipality, then they have the right to submit reports to one Federal Tax Service. Even if the EP is on a special regime, for example, on UTII, income tax is deducted from the staff’s salary and documentation is submitted.

We recommend additional reading: 3-NDFL declaration

Example 2: Warehouse loaders have been transferred to the head office of a trading company since April 1. The Civil Defense paid them an additional portion of their earnings for March - sick leave and vacation pay. Who takes this income into account in 6 personal income taxes: the head office, showing them in the month of actual transfer to individuals.

Example 3: A saleswoman worked in an OP in April and wrote an application for leave from May 1. On May 1, she was transferred to the head office, but her vacation pay was paid to her by the OP. Who includes this income in Form 6 of personal income tax: the one who actually accrued and paid them, i.e. a separate division.

Example 4: An accountant worked in a “separate” environment for the entire first quarter. On April 1, he went on vacation, and upon his return on April 15, he transferred to the central office. According to the order, wages were indexed from April 1. Who will take into account the additional income in 6 personal income taxes: the one who actually pays the increase.

On a note! Based on the explanations of the Federal Tax Service of Russia, a general rule can be derived: 6 personal income tax includes income and tax of the division of the company that actually paid additional payments to the person.

Design of the title page, code of the place of presentation

Separate divisions fill out 6 personal income taxes in the same way as the main offices of an enterprise with a difference in several details, for example, OKTMO. The requirements and sequence for completing the form are established by Order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 10/14/2015.

If during the period you paid income to less than 10 employees, then you have the right to submit 6 personal income taxes on paper. If you have a registered staff of more than 10 people, the Federal Tax Service will only accept your submission in electronic format, which can be submitted on a flash drive or sent via TKS.

Note! Form 6 personal income tax is submitted at the end of each quarter.

The form consists of a title page and 2 sections. What is important when filling out the cover page:

1. Fill out the TIN and KPP. Write down the unit checkpoint.
2. Adjustment number – if this is the first report for a given period, then the standard “000” is entered. If you submit a “refined” report, then the serial number of the updated report.
3. Period – either one of the reporting periods or a year. Which codes fit here: 21, 31, 33 and 34.
4. Enter the year for which the data is being presented.
5. The inspection code can be viewed on the Federal Tax Service website.
6. Code of the place of presentation, i.e. which payer is submitting the form. Common codes are 214 (by place of registration), 212 (by registration of OP), 220 (by registration of the largest payers). Individual entrepreneurs have their own codes - 120 (residence address), 320 (business address).
7. Name – full or abbreviated.
8. OKTMO – department code.
9. Telephone number for contact.

If you use 1C type software, the information is entered automatically.

We are opening a separate division: how and where to submit 6-NDFL

The company's obligation to register and submit 6-NDFL for separate divisions (OP) arises if income is paid:

• employees performing labor duties at stationary workplaces geographically remote from the head office (created for a period of more than 1 month);
• to individuals under civil contracts concluded by authorized persons on behalf of the OP.

If income is paid to at least 1 such individual, the accounting service may have a question: how to fill out and submit 6-NDFL for a separate division?

Each OP is required to submit 6-NDFL at the place of its tax registration, regardless of:

• on the number of OPs registered by the company;
• the number of individuals receiving income from the OP;
• other conditions of the OP’s activities.

See also: “The Federal Tax Service has explained how to submit 6-NDFL for employees in another city.”

If there were no payments to employees of the unit during the reporting period, the organization itself decides whether to submit a zero 6-NDFL or report the absence of an object for personal income tax to the tax office in a letter.

Tax agents - the largest taxpayers (CT) have the right to choose the address for filing 6-NDFL at the place of registration:

• companies as CN;
• or their OPs.

From 01/01/2020, it is possible to switch to centralized submission of 6-NDFL for OPs that are located in the same municipality. 6-NDFL on them can be submitted to the tax office at the location of one of these divisions, or to the Federal Tax Service of the parent organization, if the head office is located in the same municipality as the OP (even if the OP is the only one (see letter from the Federal Tax Service dated November 15, 2019 No. BS-4-11/23247).

To select the responsible department, you need to submit the following notification to the Federal Tax Service. The period is defined as the first working day of the corresponding year. That is, in 2022 - until January 10.

The notification only needs to be submitted to one inspection - the one that takes into account the responsible OP, the rest of the Federal Tax Service will be notified automatically.

How to open an OP and organize accounting in it - see this article .

The algorithm for filling out sections 1 and the 6-NDFL report for separate divisions is no different from a similar report for the parent company.

Starting from the 2022 report, 6-NDFL is submitted using a new form. A sample from ConsultantPlus will help you create a report in a new way. You can get trial access to K+ for free.

Close attention will require filling out the title page of the 6-NDFL report, or rather the cells intended for the codes of the tax authority to which it is submitted, as well as the checkpoint and OKTMO department.

On the title page of 6-NDFL, it is necessary to reflect the checkpoint and OKTMO of the OP that paid income to individuals, and with centralized reporting - the checkpoint of the responsible OP.

Rules for submitting reports

Where to submit 6 personal income taxes for a separate division - to the Federal Tax Service at the place of registration or to the inspectorate selected according to the new rules for all OPs using one OKTMO code.

Serving options:

• directly to the inspectorate - as an authorized representative on the constituent documents or by a notarized power of attorney by other employees;
• according to TKS - an electronic signature is required.

Important! To send files to the Federal Tax Service via online communication, you will need to register an enhanced qualified digital signature and enter into an agreement with an operator from the register of digital signature operators.

The report is submitted 4 times in one year.

Table 1. Deadlines for filing 6 personal income taxes by separate divisions.

We recommend additional reading: Rules for filling out section 2, line 130 of the 6 personal income tax declaration

If any of the specified dates falls on weekends and holidays, the deadline is shifted to the first working day.

Note! Penalties are provided for late submission of tax reports to the Tax Code of the Russian Federation.

Results

6-NDFL for separate divisions is submitted to the tax office at the place of their registration. The same rule applies when submitting the last 6-NDFL report in case of closure of a unit.

The largest taxpayers have a choice: to report for the division in Form 6-NDFL to the inspectorate for the largest taxpayers or at the place of registration of the division.

From 01/01/2020, in some cases, it is possible to submit a single 6-NDFL in several separate sections.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Actions when opening a separate division

The created OP is registered for tax purposes according to its OKTMO. From the moment of payment of the first salary and other income to employees with whom an employment or civil contract has been concluded, it is required to send 6 personal income taxes to a separate unit.

If there were no payments to staff during the period, then the report for it is not submitted. For example, due to the suspension of work and technical problems, the OP was closed for the entire second quarter. This means that the form is not submitted for half a year. Then the company operated as usual. The annual report will contain amounts for the first quarter, 9 and 12 months.

Where to rent when opening

Where to submit 6 personal income taxes to a separate unit: to the inspectorate at the place of registration or to the Federal Tax Service of one municipality with another OP or head office (if the notification is submitted in a timely manner).

The deadline for filing 6 personal income tax when opening an OP is the same as for the main company - within a month after the end of the next quarter and within 2 months after the end of the year.

Example of filling out 6 personal income tax when opening an OP

This is how the calculation of 6 personal income tax of the opened OP on the simplified tax system looks like:

The report is filled out in this way regardless of the special mode.

Please note that the report for the Federal Tax Service includes payment of income upon actual payment if employees work in both the division and the main office.

Actions when closing a separate division

6 Personal income tax when closing a separate division is also submitted to the inspectorate. At the same time, it is important what happened to the personnel of the liquidated OP:

• they were transferred to another office - then a new division will report for them;
• they were fired - it is required to submit the final payment according to OKTMO of the closed OP.

The OP where to submit 6 personal income taxes has been closed

After making a decision on liquidation and starting the procedure, prepare all required reports for submission to the Federal Tax Service, incl. 6 personal income tax.

Submission deadline for closing a separate division:

• if closed in the first quarter - until April 30;
• in the second quarter – until July 31:
• in the third quarter – until October 31;
• in the fourth quarter – until March 1.

Note! In this case, the submitted report will be final; the period in such a form is the period from the beginning of the year until the day of liquidation.

Payment for liquidated enterprises

If you did not have time to submit reports before the liquidation of the OP, then send 6 personal income taxes for a closed, separate division to the inspectorate, which takes into account the parent company with the following features:

• in the form, write down the checkpoint and TIN of the main office, and OKTMO - the closed OP;
• reorganization code – 9 (means liquidation);
• TIN and KPP of the reorganized organization are the details of the liquidated unit.

The form must be submitted no later than the deadline established for submitting the calculation.

Example of filling out 6 personal income tax for OP at closing

This is what a completed form looks like from the checkpoint of a liquidated separate unit: