Rules for checking the form 6-Personal income tax

For reports from the 1st quarter of this year, there is a recommended and approved form 6-personal income tax. Control ratios have been established for the first, there are none for the second, but a letter of explanation has been issued. This letter contains information about the control ratios for the new Form 6-Personal income tax, which comes into force on a certain date.

Both forms are identical. Section 1 of both forms contains the same number of personal income tax payment deadlines, since starting from a certain year the tax must be paid twice a month.

Therefore, when submitting reports on 6-personal income tax for the 1st quarter on any of these forms, it is necessary to focus on the control ratios indicated in the letter.

However, there are some details. For example, the new form 6-Personal income tax does not require compliance with a certain control ratio for a certain line in section 2.

6-Personal income tax means the sixth income tax return. This is a document that taxpayers fill out and submit to account for their income and pay the appropriate tax to the budget. Usually, the 6-personal income tax is filled in by persons receiving income taxable on personal income (personal income tax) in the Russian Federation.

Form 6-Personal income tax is applied annually to account for income earned by individuals for the previous tax year. Thus, it is usually submitted at the beginning of the next tax period. For example, the declaration for 2023 must be submitted in 2024. It includes information on income, tax deductions, taxable tax rates and other relevant data necessary for the correct calculation of personal income tax.

Form 6-personal income tax is submitted to the tax inspectorate at the place of residence. This can be done electronically through the official website of the Federal Tax Service using an electronic signature or in person by visiting the nearest branch of the tax service and submitting a completed declaration. It is important to comply with the filing deadlines, which are usually set before April 30 of the year following the reporting tax period.