6 personal income taxes for the fourth quarter due dates. Deadlines for submitting the form

The responsibility of tax agents is to provide reporting in Form 6-NDFL. Reports must be submitted every quarter. Form 6-NDFL was approved By Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450@ dated October 14, 2015. On January 17, 2018, changes were made to form 6-NDFL, which are relevant in 2019. These changes did not affect the semantic meaning of the calculations, the essence of which will be explained at the end of the article.

It is worth noting that individual entrepreneurs (including - lawyers and notaries), as well as organizations that act as a source of income for individuals.

In this article we will look at who must submit reports on this form, and what are the deadlines for submitting 6-NDFL in 2019 for individual entrepreneurs and legal entities. In addition, you will learn about the deadlines for postponing the submission of reports in 2019.

Who needs to submit Form 6-NDFL in 2019?

In 2019, everyone who acts as a tax agent for income tax is required to submit Form 6-NDFL to the tax service at the place of registration ( paragraph 2 of article 230 of the Tax Code of the Russian Federation). Thus, in accordance with paragraph 1 of article 83 of the Tax Code of the Russian Federation, the calculation is submitted:

individual entrepreneurs - at the place of residence;
organizations - at their location.

The deadline for submitting 6-NDFL in 2019, as specified in paragraph 2 of Article 230 of the Tax Code, is no later than the last day of the month that follows the reporting period. This norm of tax legislation applies equally to both legal entities and individual entrepreneurs.

Please note that if a company has separate divisions, they also have the obligation to submit a report in Form 6-NDFL to the Federal Tax Service at the place of their registration. The calculation must be submitted in relation to employees of such departments, as well as individuals who work according to the GPD and have entered into contracts with these departments.

Who does not need to submit Form 6-NDFL in 2019?

If an individual entrepreneur or organization did not perform the functions of a tax agent and, accordingly, did not pay income to individuals, then there is no need to submit Form 6-NDFL, even “zero”, to the Federal Tax Service.

However, if at least one month during the reporting period an individual entrepreneur or organization acted as a tax agent, then 6-NDFL will have to be submitted starting from the period in which income was accrued to individuals.

But if in at least one month an individual entrepreneur was recognized as a tax agent, then he will have to report in the specified form for all reporting periods of the year, starting from the one in which the income was accrued. And all because 6-NDFL is compiled on an accrual basis from the beginning of the year.

In a situation where an individual entrepreneur or organization decides to submit “zero” 6-NDFL reporting to the tax office, it must be accepted (based on Letters of the Federal Tax Service of the Russian Federation No. BS-4-11/7928 dated May 4, 2016).

The need to submit a 6-NDFL calculation to the tax office

Form 6-NDFL is required for submission to the Federal Tax Service to summarize information on individuals for the corresponding reporting period. The document reflects the following information:

about the amounts that were accrued and paid to hired personnel;
on the amounts of personal income tax calculated, as well as withheld and transferred to the state budget;
on the amounts of tax deductions due to individuals in accordance with the current legislation of the Russian Federation.

Form 6-NDFL in 2019

Let us remind you that in 2019, a new form, Form 6-NDFL, will be used for reporting for the previous year. In accordance with changes in Order of the Federal Tax Service No. ММВ-7-11/450 dated October 14, 2015, On January 17, 2018, adjustments were made to the form and procedure for filling out form 6-NDFL, namely:

the title page of the document will change;
the barcode "15201027" will be replaced with "15202024".

Periods for which you need to report in 2019 according to 6-NDFL

In Article 230 of the Tax Code of the Russian Federation (clause 2) contains information about reporting periods for 6-NDFL, which are:

1st quarter.
Half year.
9 months.

The first three periods are reporting periods, and 6-NDFL is submitted after the month following the reporting period.

The calculation for the past year, which is a tax period, is provided until April 1 of the following year.

Thus, 6-NDFL reporting must be submitted to the Federal Tax Service based on the results of the above periods.

It is worth considering that if the deadline for submitting a calculation falls on a non-working (weekend) day, then based on paragraph 7 of article 6.1 of the Tax Code, and Letters of the Federal Tax Service of the Russian Federation No. BS-4-11/22387 dated December 21, 2015, Form 6-NDFL must be submitted on the first working day following non-working days (holidays or weekends). That is, in 2019, some dates for submitting calculations in Form 6-NDFL may be postponed. Production calendar for 2019, approved by the government of the Russian Federation.

Table of deadlines for submitting 6-NDFL in 2019

Taking into account information about weekends (non-working days, holidays), individual entrepreneurs and organizations in 2019 are required to submit a report in Form 6-NDFL within the following deadlines:

Period for which it is necessary to submit 6-NDFL	Document submission deadlines	Day of the week	Submission period code 6-NDFL
Period for which it is necessary to submit 6-NDFL	Document submission deadlines	Day of the week	General code	Code for liquidation or reorganization
reporting for 2018 (annual)	01.04.2019	Monday
1st quarter 2019	30.04.2019	Tuesday
2nd quarter 2019 (half year)	31.07.2019	Wednesday
3rd quarter 2019 (for 9 months)	31.10.2019	Thursday

Features of submitting 6-NDFL in 2019

Deadline for submitting 6-NDFL for 2018:

Since April 30, 2019 falls on a working day (Tuesday), the calculation of 6-NDFL for 2018 must be submitted by April 30, 2019 inclusive.

Deadline for submitting 6-NDFL for the 1st quarter of 2019:

In accordance with current legislation, the deadline for submitting 6-NDFL for the 1st quarter of 2019 is April 30, 2019. There are no plans to reschedule working days due to the May holidays, so the deadline for submitting the 6-NDFL report is April 30, 2019.

Deadline for submitting 6-NDFL for the 2nd quarter of 2019 (for half a year):

For the period April-June 2019, 6-NDFL must be submitted no later than the 30th day of the month that follows the second quarter - before July 31, 2019. Since there are no weekends or holidays on this day, there are no postponements of the reporting date.

Deadline for submitting 6-NDFL for the 3rd quarter of 2019 (for 9 months):

There will be no transfers when submitting 6-NDFL reports for the 3rd quarter of 2019. The deadline for submitting the calculation is October 31, 2019.

6-NDFL for 2019 (annual reporting)

Annual reports for 2019 must be submitted no later than April 1, 2020 (Monday). There will be no rescheduling of the date, since this day does not fall on either a weekend or a holiday.

Forms and methods of submitting Form 6-NDFL in 2019

6-NDFL reporting in 2019 can be submitted in one of two forms:

in electronic form - if individual entrepreneurs (organizations) paid income to more than twenty-four individuals during the reporting (or tax) period;
on paper - if individual entrepreneurs (organizations) paid income to less than twenty-four individuals during the reporting (or tax) period.

6-NDFL in electronic form is submitted to the Federal Tax Service via TCS (telecommunication channels).

6-NDFL on paper can be submitted to the tax office:

On a personal visit.
Through a representative.
Send by Russian Post (by making an inventory of the attachment).

Responsibility for violation of deadlines for submitting a report (failure to submit)

In case of violation of the deadline for submitting 6-NDFL (or refusal to submit it) in 2019, penalties may be imposed on the organization or individual entrepreneur, up to and including blocking of the account.

Sanctions for late submission of 6-NDFL

If the 6-NDFL calculation is delayed by just one day, organizations and individual entrepreneurs may be fined. Based paragraph 1.2 of article 126 of the Tax Code, the fine amount is 1,000 rubles (for each full/incomplete month of delay).

It should be noted that the period of delay begins from the deadline for filing the report and lasts until the date of its submission.

Please note that if the delay in 6-NDFL is more than ten days, then the tax agent, in addition to imposing a fine, also faces blocking his bank account. This is stated in Article 76 of the Tax Code of the Russian Federation (clause 3.2).

In addition, for violation of the deadlines for submitting 6-NDFL calculations Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation punishment for officials of the organization is provided in the form of fines of 300-500 rubles.

It should be taken into account that some persons are not subject to such administrative liability. In particular, lawyers, notaries and individual entrepreneurs.

Sanctions for reflecting inaccurate data in form 6-NDFL

Let us remind you that inspectors can fine you 500 rubles for submitting form 6-NDFL with false information, for example:

incorrect indication of income;
incorrect deduction amounts;
inaccurate codes or indicators (and so on).

But if an error was discovered and the organization or individual entrepreneur submitted a corrective report, then, based on Article 126.1 of the Tax Code, no fine will be imposed.

Let us add that in some situations ( paragraph 1 of article 112 of the Tax Code of the Russian Federation) the fine may be less than 500 rubles due to mitigating circumstances, namely (in accordance with By Letter of the Federal Tax Service of the Russian Federation No. GD-4-11/14515 dated 08/09/2016):

if the rights of individuals have not been violated;
the tax was not underestimated;
there were no adverse consequences for the state budget.

Carefully filling out Form 6-NDFL and timely submission of the report will avoid unpleasant consequences in the form of penalties.

Latest adjustments to form 6-NDFL

As mentioned above, by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18, changes were made to form 6-NDFL. The changes mainly concern the assignees of agency obligations under personal income tax. If before the end of the reorganization the legal entity has not reported on 6-NDFL, then responsibility passes to the legal successor. When filling out the form, the legal receiver must fill in the following information:

at the top of the title page - indicate your tax identification number and checkpoint;
in the field “At location (accounting) (code)” you should indicate “215”, and for the largest taxpayers - “216”;
in the line “Tax Agent” - indicate the name of the reorganized entity or its separate division.

“Form of reorganization (liquidation) (code).” In this line you must enter one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
details “TIN/KPP of the reorganized organization”.

In addition to the above changes, the new form has changes not related to the reorganization of the enterprise:

the largest payers need to put a checkpoint on the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest;
companies that are not the largest payers must indicate “214” instead of “212” in the details “At location (accounting) (code)”.

If the 6-NDFL report is submitted by a representative of an organization or individual entrepreneur, then on the title page, in addition to the name, you must provide the details of the document confirming the authority of the representative.

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Last year, tax agents - companies and individual entrepreneurs - already submitted Form 6-NDFL based on the results for the 1st quarter, half a year and 9 months. Now we have to report for 2016. By the way, many have already prepared and submitted their calculations early.

Deadlines for submitting 6-NDFL for 2016

If for the first three reporting periods the calculation must be submitted no later than the last day of the month following the reporting period. Then there are two additional months for 6-personal income tax for the 4th quarter of 2016. That is, you need to submit the form not at the end of January, but at the end of March.

The general deadline for submitting the calculation is no later than April 1 (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation), but since this year this day falls on Saturday, the deadline is postponed to Monday. That's why deadline for submitting 6-NDFL for 2016 expires April 3, 2017. But it's safer to report in advance.

Leave a couple of weeks before the deadline. This way you will have time to correct possible errors. If you submit a report with errors, you may be fined 500 rubles (Article 126.1 of the Tax Code of the Russian Federation). There will be no fine if all errors are corrected before the deadline.

Attention! You are reading a useful article for an accountant!

If you miss the deadline for submitting 6-NDFL for the 4th quarter of 2016

It is better to submit the calculation in advance, especially since there is still time to prepare. If you don't do it in time, the tax authorities will fine you. The amount of the fine for 6-NDFL will be 1 thousand rubles for each full, as well as unexpired month from the date of the deadline for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

For example, if you submit 6-NDFL for the 4th quarter (2016) 1 day later - April 4, 2017, the fine will be 1,000 rubles.

Please note, those who moved in 2016 will submit to the new inspection two 6-NDFL calculations and two 2-NDFL certificates for each employee (letter of the Federal Tax Service dated December 27, 2016 No. BS-4-11/25114).

How to submit 6-personal income tax for the 4th quarter on time

We'll tell you what you need to take into account right away in order to meet the deadline.

If you have changed tax . Submit your 6-NDFL calculation to the new inspectorate. If the company moved in 2016, then fill out two reports. In the first, write down the payments from which the tax was transferred to the old inspectorate, and put OKTMO at the previous place of registration. Fill out the second report with the new OKTMO. In this calculation, reflect the income of individuals whose personal income tax has already been paid to the new inspectorate. Place the same checkpoint in both calculations - at the new address (letter of the Federal Tax Service of Russia dated December 27, 2016 No. BS-4-11/25114).

If you have closed a separate division . Submit your invoice before the separate office closes. If the company did not have time and has already deregistered the unit, submit 6-NDFL at the location of the company. To do this, fill out a separate calculation for the department. Although you will be submitting a report for the division, enter the value 212 in the “code at the location (accounting)” field. In the calculation, write down the company’s tax identification number and the checkpoint of the head office. This filling procedure was recommended by the tax specialists whom we interviewed.

If you had a reorganization. You must submit 6-personal income tax for the 4th quarter of 2016 on time and before the end of the reorganization. The duties of a tax agent do not transfer to the new company (letter of the Federal Tax Service of Russia dated October 26, 2011 No. ED-4-3/). Therefore, she is not required to submit a calculation. And some inspectors do not accept reports from the new company at all. If you want to submit a calculation, check with your tax office. For the reorganized company, fill out a separate 6-NDFL. In it, put the tax identification number, checkpoint and the name of the new company. If the inspection has been changed, install the old OKTMO.

Sample of filling out 6-NDFL for the 4th quarter of 2016

In 2016, the company moved from the Bologovsky district of Tver to Moscow (Basmanny district).

Checkpoint at the old address - 690801001, OKTMO at the previous place of registration - 28608000. The inspectorate at the new address assigned a new checkpoint - 770901001, OKTMO at the new address - 45375000. Submit reports for 2016 to the inspection in Moscow. In the calculation of 6-NDFL and 2-NDFL certificates for the period before the move, put OKTMO - 28608000, after the move - 45375000. Checkpoint in both reports - 770901001.

Where to submit 6-NDFL for the largest taxpayers

The largest companies must submit 6-personal income tax for the 4th quarter of 2016 and 2-personal income tax for 2016 to the inspectorate at the place of registration of the head office and divisions. Previously, these companies could choose where to report: to the inspectorate for the largest taxpayers or territorial tax authorities (clause 2 of article 230 of the Tax Code of the Russian Federation). Now there is no choice and you need to report to the territorial tax office.

The changes are due to the fact that inspectorates for the largest taxpayers no longer administer personal income tax. They transferred these functions to territorial inspectorates. The Federal Tax Service reported this in a letter dated December 19, 2016 No. BS-4-11/

While accountants are preparing the annual calculations, the 1st quarter is already underway and the quarterly reports for 2017 must be submitted soon.

You need to submit 6-NDFL in 2017 (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation):

for the 1st quarter - 05/02/2017;
for the 2nd quarter - 07/31/2017;
for the 3rd quarter - October 31, 2017

The dates indicated are already postponed due to weekends and holidays.

Many accountants are interested in the question of how to correctly fill out Form 6-NDFL, introduced in 2016, reflecting the calculation of personal income tax amounts that were calculated and withheld by the tax agent. Next, we will consider in detail the general principle of filling out this form, the specifics of filling out each section, the deadlines for submitting these reports, and we will analyze a sample of filling out 6-NDFL for the 4th quarter using the example of a specific organization.

It is necessary to calculate 6-personal income tax according to the rules on an accrual basis for each quarter. The form itself includes three sheets:

Title page;
Section 1 with generalized indicators;
Section 2 with information about the dates and amounts of income actually received and withheld personal income tax.

General requirements

The most complete instructions for filling out the form in question are contained in the order of the Federal Tax Service of Russia No. ММВ-7-11/450 dated October 14, 2015. Let’s consider the general requirements:

Each page of the report must be printed on a separate sheet;
You must start filling out numeric and text fields from the leftmost cell, going from left to right;
If the cell remains blank, you must put a dash; for cells with total indicators, zero is indicated in the leftmost cell;
You don’t have to put dashes if the calculation is prepared on a computer and will be printed out in the future;
The font used is Courier New, 16-18 points;
A paper report is acceptable if the number of company employees does not exceed 25 people; in other cases, the electronic xml format is mandatory.

Completing Section 1

When completing the first page, accountants do not have any questions, so let’s look at the rules for filling out Section 1.

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Lines 010-050 are filled in separately for each tax rate, if the tax rates applied during the year were different;
Lines 010-090 are subject to total completion from the beginning of the year;
Line 010 should indicate the applicable tax rate as a percentage in the reporting period;
When filling out lines 020-050, each specific rate indicated in line 010 is indicated;
In line 020 you should indicate the amount of income accrued from the beginning of the reporting period;
On line 025 it is worth additionally indicating the amount of dividends accrued in the tax period;
When filling out line 030, indicate the amount of tax deductions that reduce the income that is subject to taxation. Here it is necessary to reflect the full list of deductions specified in the order of the Federal Tax Service of Russia No. ММВ-7-11/387 dated September 10, 2015;
In line 040 you must indicate the amount of calculated personal income tax;
When filling out line 045, indicate the amount of personal income tax on dividends that were indicated on line 025.
Line 050 reflects the amount by which the calculated personal income tax is reduced if an individual entrepreneur or organization employs a foreigner who pays personal income tax on their own;
Line 060 contains the number of employees who received income from the tax agent during the reporting period;
Line 070 contains the amount of personal income tax withheld by the tax agent;
When filling out line 0880, indicate the amount of personal income tax that was not withheld from the income of an individual by the tax agent;
Line 090 contains information about the amount of personal income tax that the tax agent returned in accordance with Art. 231 Tax Code of the Russian Federation;
Lines 060-090 are filled out in total for all tax rates.

Completing Section 2

In Section 2, the tax agent must reflect the following information:

The amount of personal income tax withheld and the income actually received;
Transfer deadlines and dates of personal income tax withholding;
Dates when individuals actually received income.

This section provides summarized data.

For example: If several individuals have the same dates of withholding and transfer of personal income tax to the budget and the dates of actual receipt of income, then information about the amounts and the tax withheld on them is displayed in aggregate.

Let's look at the lines that accountants are most interested in in more detail:

Line 100 contains information about the date of actual receipt by an individual of the income that was indicated on line 130. In Art. 223 of the Tax Code of the Russian Federation indicates everything that falls under the category of actual receipt of income;
Line 110 contains information about the date the tax agent withheld INFL from the income of an individual specified in line 130;
Line 120 contains the deadline for transferring personal income tax to the budget. This must be the working day following the day of payment of income;
Line 130 should contain information about the total amount of income based on data on line 100;
Line 140 contains the generalized amount of tax withheld based on the information in line 110.

Deadline for submitting 6 personal income taxes for the 4th quarter

The reporting in question should have been submitted to the Federal Tax Service on 04/01/2017, but since this day fell on a Saturday, the deadline is postponed to 04/03/2017 - the next working day. A delay of up to a month results in penalties in the amount of 1000 rubles. Each subsequent month of delay will cost the same amount.

Sample of filling out 6 personal income taxes for the 4th quarter

By filling out all the lines of the title page correctly, you may get a result similar to the example below:

On line 070 - 1,079,552 rubles. — the amount of personal income tax calculated;
For line 030 – 126,000 rubles. — the amount of tax deductions;
On line 080 - 116,773 rubles. - the amount of taxes that the tax agent did not withhold;
On line 020 - 8,430,250 rubles. - all income that was accrued.

Directly for the 4th quarter, the distribution of personal income tax, deductions and income occurred as follows:

According to this data, Sections 1 and 2 look like this:

In each specific case, filling out the 6-NDFL form will be unique, so there is no universal example for all cases.

Deadlines for submitting 6-NDFL for 2016

Attention! You are reading a useful article for an accountant!

If you miss the deadline for submitting 6-NDFL for the 4th quarter of 2016

For example, if you submit 6-NDFL for the 4th quarter (2016) 1 day later - April 4, 2017, the fine will be 1,000 rubles.

How to submit 6-personal income tax for the 4th quarter on time

We'll tell you what you need to take into account right away in order to meet the deadline.

Sample of filling out 6-NDFL for the 4th quarter of 2016

In 2016, the company moved from the Bologovsky district of Tver to Moscow (Basmanny district).

Where to submit 6-NDFL for the largest taxpayers

While accountants are preparing the annual calculations, the 1st quarter is already underway and the quarterly reports for 2017 must be submitted soon.

You need to submit 6-NDFL in 2017 (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation):

for the 1st quarter - 05/02/2017;
for the 2nd quarter - 07/31/2017;
for the 3rd quarter - October 31, 2017

The dates indicated are already postponed due to weekends and holidays.

Deadlines for submitting 6-NDFL for 2016

Attention! You are reading a useful article for an accountant!

If you miss the deadline for submitting 6-NDFL for the 4th quarter of 2016

For example, if you submit 6-NDFL for the 4th quarter (2016) 1 day later - April 4, 2018, the fine will be 1,000 rubles.

Please note, those who moved in 2018 will submit two 6-NDFL calculations and two 2-NDFL certificates for each employee to the new inspection (letter of the Federal Tax Service dated December 27, 2016 No. BS-4-11/25114).

How to submit 6-personal income tax for the 4th quarter on time

We'll tell you what you need to take into account right away in order to meet the deadline.

If you have changed tax . Submit your 6-NDFL calculation to the new inspectorate. If the company moved in 2018, then fill out two reports. In the first, write down the payments from which the tax was transferred to the old inspectorate, and put OKTMO at the previous place of registration. Fill out the second report with the new OKTMO. In this calculation, reflect the income of individuals whose personal income tax has already been paid to the new inspectorate. Place the same checkpoint in both calculations - at the new address (letter of the Federal Tax Service of Russia dated December 27, 2016 No. BS-4-11/25114).

If you have closed a separate division . Submit your invoice before the separate office closes. If the company did not have time and has already deregistered the unit, submit 6-NDFL at the location of the company. To do this, fill out a separate calculation for the department. Although you will be submitting a report for the division, put the value 212 in the code field for the location (accounting). In the calculation, write down the company’s INN and the checkpoint of the head office. This filling procedure was recommended by the tax specialists whom we interviewed.

Sample of filling out 6-NDFL for the 4th quarter of 2016

In 2016, the company moved from the Bologovsky district of Tver to Moscow (Basmanny district).

Where to submit 6-NDFL for the largest taxpayers

While accountants are preparing the annual calculations, the 1st quarter is already underway and the quarterly reports for 2018 must be submitted soon.

You need to submit 6-NDFL in 2018 (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation):

for the 1st quarter - 05/02/2017;
for the 2nd quarter - 07/31/2017;
for the 3rd quarter - October 31, 2017

The dates indicated are already postponed due to weekends and holidays.

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6 personal income taxes for the fourth quarter due dates. Deadlines for submitting the form

Who needs to submit Form 6-NDFL in 2019?

Who does not need to submit Form 6-NDFL in 2019?

The need to submit a 6-NDFL calculation to the tax office

Form 6-NDFL in 2019

Periods for which you need to report in 2019 according to 6-NDFL

Table of deadlines for submitting 6-NDFL in 2019

Features of submitting 6-NDFL in 2019

Deadline for submitting 6-NDFL for 2018:

Deadline for submitting 6-NDFL for the 1st quarter of 2019:

Deadline for submitting 6-NDFL for the 2nd quarter of 2019 (for half a year):

Deadline for submitting 6-NDFL for the 3rd quarter of 2019 (for 9 months):

6-NDFL for 2019 (annual reporting)

Forms and methods of submitting Form 6-NDFL in 2019

Sanctions for late submission of 6-NDFL

Latest adjustments to form 6-NDFL

This might also be useful:

Is the information useful? Tell your friends and colleagues

Deadlines for submitting 6-NDFL for 2016

Attention! You are reading a useful article for an accountant!

If you miss the deadline for submitting 6-NDFL for the 4th quarter of 2016

How to submit 6-personal income tax for the 4th quarter on time

Where to submit 6-NDFL for the largest taxpayers

General requirements

Completing Section 1

Completing Section 2

Deadline for submitting 6 personal income taxes for the 4th quarter

Sample of filling out 6 personal income taxes for the 4th quarter

Deadlines for submitting 6-NDFL for 2016

Attention! You are reading a useful article for an accountant!

If you miss the deadline for submitting 6-NDFL for the 4th quarter of 2016

How to submit 6-personal income tax for the 4th quarter on time

Where to submit 6-NDFL for the largest taxpayers

Deadlines for submitting 6-NDFL for 2016

Attention! You are reading a useful article for an accountant!

If you miss the deadline for submitting 6-NDFL for the 4th quarter of 2016

How to submit 6-personal income tax for the 4th quarter on time

Where to submit 6-NDFL for the largest taxpayers

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