When changing the legal address, many difficulties arise. In addition to the fact that it is necessary to notify state authorities in a timely manner, it is also important to correctly submit all declarations, information and pay personal income tax. Consider step by step the process of submitting certificates of 6 personal income tax in case of moving in the middle of the reporting period.

Declaration 6 of personal income tax is submitted to the tax authorities on a quarterly basis within the time limits specified by law. On the title page indicate the codes of the checkpoint and OKTMO. When the legal address changes, the codes will change. Explanations on the reflection of information in these fields are presented in the report 6 of the personal income tax No. MMV 7-11-450.

Clause 1.10 states that when generating declaration 6, the OKTMO code is set separately for the legal addresses of the company. In addition, for divisions, with a separate code and for the parent organization, they submit a report of 6 personal income tax by codes to the appropriate authorities.

For each OKTMO, when changing the legal address, it is important to submit separate declarations for the new place of tax registration.

The calculation of 6 personal income tax is filled out with the indication corresponding to the checkpoint in the certificate of tax registration and is entered at the time of the formation of information on personal income tax. This is explained in paragraph 2.2 of the Procedure for completing the report. The norms are defined both for the parent company and for branches.

Thus, based on the provisions, letters and clarifications of the Ministry of Finance and the Federal Tax Service, after the move, the agent submits two reports to the tax authority:

• In the first report, it indicates information on indicators before the move, indicating the old OKTMO and the checkpoint;
• the second report is filled in only for transactions made after the change of legal address. Accordingly, he prescribes new codes and represents only where the company has moved. This procedure operates in accordance with the letter BS 4-11-25114.

In the letter, the Federal Tax Service indicates that after deregistration with the tax authorities at the address of the company's new registration due to a change in location, the inspector passes the "Settlements with the budget" card. At the same time, information about the debt or overpayment of personal income tax is transmitted. After that, two calculation cards with a budget are opened: for the old and new OKTMO.

When filling out the declaration, correctly indicate the code of the tax period if there is a reorganization or liquidation of the enterprise.

How to submit a declaration of 6 personal income tax when changing the legal address

The company changed its legal address on July 10, 2017. How, in this case, to submit a declaration for 9 months and a year? Which OKTMO should be indicated? And how to pay taxes and submit reports in the following periods?

For this situation, a declaration for 9 months must be submitted separately before July 10, indicating the old OKTMO and checkpoints, and separately for the period after the move, indicating the new codes.

Personal income tax declarations are submitted to the inspection at the new location of the organization:

• Separately for the period from 01/01/2017 to 07/09/2017, indicating the old OKTMO;
• separately for the report from 07/10/2017 and until the end of the year - the new OKTMO.

Personal income tax in relation to the period of previous registration should be paid indicating OKTMO, which was valid before the move. If the transfer deadline has already come after the move, the new code is indicated in the payment documents.

If the change of the legal address is not connected with the change of inspection

In February, the organization changed its legal address, while the inspectorate remained the same. In other words, the organization moved within the same district. Only the OKTMO code has changed.

Prior to tax registration after the move, all payments to the treasury were made according to the previous OKTMO. The budget was reconciled before the change of address.

In March, the company transferred income tax to the new OTKMO.

How to present a report for the 1st quarter for this situation? There are questions about filling out section 1.

Answer

Section 2 should be filled out on two reports, separately for the old code before the date of the move, and separately for payments made after the move, indicating the new OKTMO.

Completion of 1 section must also be divided into 2 reports. In one - to show information in fields 020, 040 and 070 on an accrual basis from the beginning of the reporting year. In the second report, you need to report income on an accrual basis from the date of the move to the end of the year.

The tax inspector will independently add the data from the two forms. In case of questions, it will be possible to explain that after the move, two calculations were submitted separately for each period in accordance with the norms of the current legislation.

What to do if the report is submitted to another tax office

If the personal income tax declaration was submitted to the wrong inspection, this is regarded as a report not submitted on time. Fiscal authorities have the right to apply sanctions. If an error is found, you must immediately cancel the incorrectly drawn up form and submit it to the tax office at the place of new registration in a modified form.

Penalties for Missing Form 6 Submission Deadlines

Penalties may be imposed if the declaration is not received by the fiscal authorities on time. In this case, it does not matter that the information is submitted to different tax authorities. For the company it will cost 1000 rubles. for each month of delay. This rule is established in the Tax Code Art. 126 p. 1.2. In addition, for this violation, a penalty may be imposed on the official who is responsible for the timely filing of the declaration in the amount of 300-500 rubles. according to the Code of Administrative Offenses Art. 15.6 hours 1.

If the inspection did not receive letters in any form about the reasons for the non-submission of the calculation, the tax authorities can forcibly block the settlement accounts after 10 working days after the deadline for submission.

If, after submitting the calculation on paper, the inspectors regard it as an illegal submission of the report, it will cost the organization in accordance with the Tax Code, Art. 119.1 200 rub.

If the organization has submitted a zero report to the tax office, they are required to accept it. It is recommended to notify the tax authorities of the absence of data for the calendar year. This will help avoid erroneous blocking of the account.

However, if income is accrued for a period of at least one month, the report is submitted quarterly.

Before filling out 6 IFTS, starting with the report for 2017, you need to carefully check the codes for the place of submission. The new table is shown below.

Please note that in 2018, due to weekends and holidays, the deadlines for submitting a declaration of 6 personal income tax for the 1st quarter were postponed.

Conclusion

Tax agents are required to submit the calculation to the fiscal authorities. Only the absence of accrual of income at the beginning of the year gives the right not to report to the IFTS. If the tax inspectorate changes, information should be submitted by the end of the reporting year on two forms indicating the old and new OKTMO.

Employers - tax agents report on accrued income in favor of individuals and income tax on these payments. Information is submitted to the Federal Tax Service on a quarterly basis. The form has a unified template, which is approved by the tax authorities by order No. ММВ-7-11 / [email protected] dated October 14, 2015. The structure of the form provides, among other things, for the reflection of data on the KPP and OKTMO codes, which change when the business entity changes its address. We will tell you how a company whose address has changed in the tax period should report on 6-personal income tax.

How to fill out and submit 6-NDFL when changing the legal address

The explanations for filling out 6-NDFL indicate that business entities must generate settlement forms separately for each OKTMO code. Tax agents determine this type of cipher by the belonging of their location to the municipality. If the report is submitted by a notary or another person who is engaged in private practice, then the OKTMO code is tied to their place of residence (clause 1.10 of order No. ММВ-7-11 / [email protected]).

The checkpoint in the report must be the one that is valid at the time of preparation of the calculation. The numerical combination of the code is taken from the certificate of registration with the tax authorities.

If a company moves and officially registers a change of legal address, this fact will also affect the procedure for filing reports with the Federal Tax Service. Until 2016, the tax authorities indicated that after changing the address, the enterprise must submit one calculation of 6-NDFL and only to the tax office at the new address. But the letter of the Federal Tax Service dated December 27, 2016, registered under No. BS-4-11/25114, reflects a different position of the fiscal authorities. In the IFTS, to which the company is linked at the new address, two calculations of 6-personal income tax are submitted:

• indicating the old OKTMO and the new checkpoint for the period of work at the same address (since the beginning of the year);
• indicating new OKTMO and checkpoints for the time interval after registration with another inspection of the Federal Tax Service.

Information on the status of settlements for the obligations of the tax agent is transferred from the IFTS at the former location of the company to the tax authority at the new address of the company's registration. In the Federal Tax Service at the new address for this category of business entities, two payment cards are opened at once:

• card with the old OKTMO code;
• card with the new OKTMO.

6-NDFL when changing the legal address: an example

• the old location of the company was in the city of Feodosia (Republic of Crimea) on the street. Nazukina (IFTS 9108, OKTMO code 35726000, KPP 910801000);
• new address - Evpatoria (Republic of Crimea) on the street. South (IFTS 9110, OKTMO code 35712000, checkpoint 911001000).

The December salary and income tax from it were repaid in December 2017. Staff income and personal income tax in the 1st quarter of 2018 are:

1. For January, the salary was accrued in the amount of 225,723.60 rubles, personal income tax was calculated and withheld in the amount of 29,344 rubles.
2. The February salary is 273,405.67 rubles. Personal income tax accrued and paid after the change of address to the new OKTMO in the amount of 35,543 rubles.
3. For March, income was accrued in the amount of 244,000.47 rubles, the payment took place in April (the amount will be reflected in the 1st section of the calculation, but it will not be in the 2nd section in the 1st quarter). Personal income tax was charged in March in the amount of 31,720 rubles, and withheld in April.

When filling out 6-NDFL when changing the legal address for the 1st quarter, it is necessary to prepare two reports that are sent to the Federal Tax Service at the new place of registration. The first calculation provides data for the period from January 1 to February 11, 2018:

• the checkpoint code 911001000 (new) is indicated;
• fits OKTMO 35726000 (old);
• line 010 of section 1 indicates the tax rate of 13%;
• line 020 - accrued income in the reporting interval amounted to 225,723.60 rubles. (only January salaries);
• line 040 - January tax, calculated in the amount of 29,344 rubles;
• line 070 - the amount of income tax withheld is 29,344 rubles;
• section 2 will also contain data only on the January salary and tax.

The second calculation for the 1st quarter will contain information for the period from February 12 to March 31, 2018:

• KPP code 911001000 (new code valid on the date of submission of the document);
• OKTMO at the new address 35712000;
• in line 020, the amount is entered, taking into account March accruals, but minus January - 517,406.14 rubles. (273,405.67 + 244,000.47);
• in column 040 enter data on personal income tax without January, but taking into account March - 67,263 rubles. (35 543 + 31 720);
• cell 070 will contain information on deductions from February income - 35,543 rubles, March transfers are not included in it, and January is reflected in the calculation with the old OKTMO;
• section 2 will reflect data on wages and personal income tax in February and March.

There will also be two half-year reports - the first with January accruals for the old OKTMO, the second, with the new OKTMO, will reflect accruals and deductions for the period from February 12 to June 30, 2018. Two calculations will have to be submitted in this way before the end of the tax period. Starting from the 1st quarter of 2019, only one 6-NDFL report with the new OKTMO will be submitted.

Unfortunately, the Tax Code of the Russian Federation does not regulate the situation, which is quite common in practice - how to fill out 6-personal income tax for two OKTMO. This is when an employee is transferred from one division of the organization to another, and they are registered in territories belonging to different OKTMO codes. How, in this case, to pay income tax and indicate different OKTMOs in 6-NDFL? This is discussed in our consultation on the example of several situations.

Clarifications of the Federal Tax Service

The Tax Service of Russia issued a letter dated February 14, 2018 No. GD-4-11 / 2828, in which it explained which OKTMO to indicate in 6-NDFL if personnel migrate to separate divisions of their employer.

In the table below, we have collected comments from officials about filling out 6-personal income tax when transferring an employee to another separate division.

№	Situation	Questions	Position of the Federal Tax Service
1	Until 15.01, the employee works in a division of the company, which is registered in the territory belonging to OKTMO-1, from 16.01 he works in the territory of OKTMO-2. Salary is calculated at the end of the month for the month.	Should each separate subdivision (hereinafter - OP) separately pay personal income tax and submit reports?	Since the employee performs labor duties in the EP with OKTMO-1 until 15.01, and from 16.01 in OKTMO-2, the tax is transferred to the appropriate budgets at both locations of the EP - OKTMO-1 and OKTMO-2, taking into account the actual income received from the corresponding OP. Accordingly, the tax agent submits two calculations of 6-NDFL: at the location of the OP with OKTMO-1 and OKTMO-2.
2	In January, the employee works in the EP, registered on the territory of OKTMO-1. In January, he applies for leave from 02/01/2018 to 02/15/2018. Payment (transfer of money to a bank or issuance through a cash desk on the territory of OKTMO-1) takes place on 01/31/2018. Then, from 02/01/2018, the employee is transferred to the EP with OKTMO-2.	When filling out 6-personal income tax, which OKTMO include vacation pay and tax?	Since the vacation payment is made by the OP with OKTMO-1, this operation is reflected in the calculation that the OP hands over with OKTMO-1
3	In January, the employee works in the OP with OKTMO-1. In January, he applies for leave from 02/01/2018 to 02/15/2018. Payment (transfer of money to a bank or issuance through a cash desk on the territory of OKTMO-1) takes place on 02/05/2018. But from 02/01/2018, he is transferred to the EP from OKTMO-2.
4	In January, the employee works in the OP with OKTMO-1. In January, he applies for leave from 01/25/2018 to 02/15/2018. Payment (transfer of money to a bank or issuance through the OKTMO-1 cash desk) takes place on 01/31/2018. Then, from 02/01/2018, he is transferred to the EP with OKTMO-2.
5	In January, the employee works in the OP with OKTMO-1. Then, from 02/01/2018, he is transferred to the EP with OKTMO-2. In February, he received additional salary for work in the EP with OKTMO-1. The subdivision with OKTMO-1 makes an additional payment.	When filling out 6-personal income tax, to which OKTMO and to which month should the surcharge and the corresponding amount of personal income tax be attributed? How to fill out 6-personal income tax, if you change the conditions of the example so that the specified additional payment is made by the OP with OKTMO-2?	If the wages (or temporary disability benefits, vacation pay) additionally accrued during work in the OP with OKTMO-1 are done by the same OP, then this operation in the calculation of 6-NDFL is reflected for the delivery of the EP with OKTMO-1. If the payment of the specified income is made by the EP with OKTMO-2, this operation is reflected in the calculation upon delivery of the EP with OKTMO-2. Additional accrued wages are reflected in the month for which these amounts are accrued. And sick leave and vacation pay - in the month in which they are directly paid (Article 223 of the Tax Code of the Russian Federation).
6	In January, the employee works in the OP with OKTMO-1. Then, from 02/01/2018, he is transferred to the EP with OKTMO-2. In February, there is an additional accrual not for salaries (for example, vacation pay or sick pay) for the time the EP worked with OKTMO-1 (moreover, vacation / sick leave was originally paid in January at the EP with OKTMO-1). The subdivision with OKTMO-1 makes an additional payment.	When filling out the 6-NDFL form, to which OKTMO and to which month should the amount of such an additional payment for vacation (sick leave) and the amount of personal income tax be attributed? How to fill out the 6-NDFL form if you change the conditions of the example so that the specified additional payment is made by a unit with OKTMO2?
7	In January, the employee works in the OP with OKTMO-1. Then, from 02/01/2018, he is transferred to the EP with OKTMO-2. In February, he is paid an additional salary for work on the territory of OKTMO-1 and / or for any other type of income. The subdivision with OKTMO-1 makes an additional payment.	When filling out 6-personal income tax, is it necessary to divide the amount of tax on the additional payment of salary and (or) any other type of income between divisions with OKTMO-1 and OKTMO-2?
8	In January, the employee works in the EP with OKTMO-1, and from February 1, 2018, in the OP with OKTMO-2. He was granted leave in January. Based on the order, the company carried out a serious salary indexation in February from 01/01/2018. Payment occurs during the period of work in the territory with OKTMO-2 through the cash desk in the territory with OKTMO-2.	How to reflect the indexation for the period of work in the territories with OKTMO-1 and OKTMO-2?	Since the payment of income in the form of salary indexation is made by the OP with OKTMO-2, this operation is reflected in 6-NDFL, which is handed over by the OP with OKTMO-2.
9	In January, the employee works in the EP with OKTMO-1, and from 02/01/2018 - in the OP OKTMO-2. He was granted leave in January. On the basis of the order, the company conducted individual salary indexation in February from 01/01/2018. Payment occurs during the period of work in the territory with OKTMO-2 through the cash desk in the territory with OKTMO-2.

In practice, an accountant often faces a dilemma of how to pass 6-personal income tax at different OKTMOs. Especially if there are different OKTMOs in the same tax within the framework of one calculation of 6-personal income tax.

How to draw up and submit a calculation in the form of 6-NDFL after changing OKTMO?

Change of postal address of the organization. OKTMO change. Filling out and submitting the 6-personal income tax report.

Question: The organization has changed its postal address since 08/07/2017, therefore the OKTMO code has changed. How to correctly fill out a report in the form 6-NDFL for 3 square meters. 2017? Is it necessary to split the report by periods and, accordingly, provide a report for two OKTMOs? Or submit one report with a new OKTMO for the 3rd quarter. 2017?

Answer: The company that has changed address must hand over to new inspection two certificates of 2-NDFL for each employee and two calculations of 6-NDFL for 9 months.

After the move, the new inspectorate will register the company and open two payment cards for personal income tax - with OKTMO at the old and new place of registration. Therefore, in order to avoid arrears, the calculation of 6-NDFL must be submitted for each OKTMO. Then the inspectorate will calculate the tax according to the same code that the company filled out in personal income tax payments.

The checkpoint in the reports is the same - at the new address. The same rules apply to employee income statements for 2017.

In order for the inspectors to correctly post personal income tax payments, fill out the calculation of 6-personal income tax for 9 months as follows.

In the calculation of 6-NDFL for 9 months with the old OKTMO, in section 1 on line 020, reflect the amount of accrued wages from January to July. On line 040, the amount of calculated personal income tax from this income. And on line 070 withheld personal income tax. That is, on line 070, reflect the amount of tax transferred on the old OKTMO for the period from January to July. Section 2 should include payments made in the 3rd quarter before the change of address.

You accrued the salary for August on August 31, paid, withheld personal income tax and transferred already according to the new OKTMO in the calculation for 9 months according to the old OKTMO, do not include it in either section 1 or section 2.

In the calculation of 6-personal income tax for 9 months with the new OKTMO, show the salary for August, September and other incomes that were paid after the move.

Rationale

How to draw up and submit a calculation in the form of 6-personal income tax

Important: if the organization has changed its location and registered with the tax at a new address, consider the following. Submit separate calculations to the tax office at the new place of registration:

according to the strict OKTMO code - for the period before registration at a new location;

according to the new OKTMO code - for the period after registration at the new location.

At the same time, in such calculations, put a new gearbox everywhere. This is stated in the letter of the Federal Tax Service of Russia dated December 27, 2016 No. BS-4-11 / 25114, which was brought to the attention of all inspections.

Five complex incomes in 6-personal income tax for half a year: samples and tips

Income before and after moving

If during the quarter you moved to a new address, then in the calculation for the six months you need to indicate the new OKTMO (clause 1.10 of the Procedure, approved by order No. MMV-7-11 / 450). But local tax authorities refuse to accept settlements with the new code. To understand the reasons for the refusal, we interviewed local inspectors. They explained that the inspection program cannot correctly post data from 6-NDFL if the tax was paid at different addresses. In such a situation, the tax authorities are asked to immediately break one calculation into two separate ones, with different OKTMOs on the title page. In the first calculation, bring personal income tax, which was transferred to the old address. In the second - everything related to the new OKTMO. The inspectors explained that the easiest way is to break down the dates of payments.

Example 5. How to show income before and after the move in 6-personal income tax

The company was re-registered at the actual address on June 15. As a result, she changed OKTMO. The inspection was asked to hand over two separate calculations 6-NDFL. The payment company determined how much personal income tax it transferred before moving, and how much after. At the previous address, the total amount of tax for the six months was 39,000 rubles, and at the new address - 6,500. The company filled out two calculations with different OKTMOs, as in samples 5 and 6.

FROM according to which the 2-NDFL report should contain information with the same combination of details: TIN of the tax agent, checkpoint, OKATO / OKTMO, reporting year, sign of the information provided. According to the letter N GD-4-3 / [email protected] in 2-NDFL for 2013, the OKTMO code is indicated, for earlier periods - OKATO.Thus, certificates with different checkpoints, OKATO / OKTMO (for example, for different separate divisions) should be sent in separate files.

To which inspection to provide 2-NDFL for a branch

According to the letter of the Federal Tax Service dated May 30, 2012 No. ED-4-3 / 8816, 2-NDFL for a branch should be submitted at the place of registration of a separate subdivision. Since the end of February 2013, the largest taxpayers can send the 2-NDFL form through the MRI to the final IFTS. Previously, this method of sending was not supported by the receiving complex on the side of the regulatory authorities

How to change the checkpoint, OKATO and OKTMO in the 2-NDFL report

1. Go to the section "FTS » > « Fill in the system ».

2. In the list, select "2-NDFL", click on the link "Select period".

3. Specify the required period and click the "Fill in the report" button.

4. The 2-NDFL editing window will open. To create references manually, you should click on the "Add Help" button. ». To download a ready-made report file, click on the button "Actions" > "Load help from file".

5. Details that will be included in the report are indicated above the list of references. To change the checkpoint, OKATO or OKTMO, you must click on the link "Change ».

You can also change the details in the "Details and Settings" menu » > « Payer details » on the main page of the system.

The details that are edited in the 2-NDFL form are automatically changed in the "Payer details" menu. If changes were made for one report, it is necessary, after sending the data, to return the details back. Otherwise, the following reports will be transmitted with the changed data.

6. In the window that opens, specify the required details and click on the "Save" button. » . It is possible to changecheckpoint, tooneOKTMO/OKATO,IFTS code,organization name and to touch phone.

According to the Order of the Federal Tax Service MMV-7-11 / [email protected], section III report is provided for each separate subdivision. In addition, each report must have a unique set of the following details:

• OKTMO
• IFTS code at the place of registration of the organization or separate subdivision

If at least one of the details is different, you should fill out a separate report to the Federal Tax Service. It is possible to provide reports with different TIN-KPP-OKTMO to one IFTS.

7. Make sure that all the necessary references are selected, and click on the "Check and send report" button.

After sending the 2-NDFL report, the previous checkpoints, OKATO and OKTMO should be returned.