For rent form 6 NDFL. March earnings paid in April

In Russia, on October 14, 2015, the reporting form was approved: the calculation of personal income tax in the form of 6 personal income tax, which was calculated and withheld from individuals in the reporting period. The declaration in the approved form is required to be completed and submitted to the IFTS for all tax agents (companies, organizations, enterprises and individual entrepreneurs).

Report in the form 6-NDFL: delivery regulations, structure

A report in the form of 6NDFL is submitted to the tax office quarterly. The deadline for submission is the last day of the month following the reporting month. If this date falls on a holiday, Saturday or Sunday, then the valid date for submitting the report is the next business day after the weekend or holiday.

In 2017, the calculation according to the report must be submitted to the tax authority no later than:

• April 3, 2017 (annual calculation for 2016),
• May 2, 2017 (quarterly report for the three months of 2017),
• the thirty-first of July 2017 (semi-annual report for 2017),
• October thirty-first, 2017 (nine-month report 2017).

The report for 2017 must be submitted no later than April 2, 2018.

Violation of deadlines for submitting reports leads to sanctions from the tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay was only one day.

Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by the tax authorities, you will have to pay a fine of five hundred rubles.

This report provides information not on a specific individual, but in general on the accrued and transferred income tax for all individuals who received income in the organization.

• Petrova N.I. - within 10 months from the beginning of the year for 1 child 1400 rubles x 10 months = 14,000 rubles
• Morozov E.N. - within 3 months from the beginning of the year for three children - ((1400 x 2) + 3000) x 3 months. = 17,400 rubles
• During 2016, one employee was provided with a standard deduction as a disabled person: Sidorov A.V. - for 12 months from the beginning of the year, the deduction amounted to 500 x 12 months. = 6000 rubles.

In order to easily fill out section 2 of the calculation of 6 personal income tax for the fourth quarter. 2016, we will use the following auxiliary table. It reflects the amounts of payments, tax deductions, accrued and paid tax in the 4th quarter.

The table shows New Year gifts given to seven employees.

In 2016, these employees did not receive material assistance and other gifts.

An example of filling out the second section of 6NDFL

According to the information indicated in the table above, we will consider how to fill out section 2 6 of the personal income tax:

First block:

• line 100 - 30.09.2016 line 130 - 300000;
• p. 110 - 11.10.2016 p. 140 - 58253;
• pp. 120 - 10/12/2016.

Second block:

• line 100 - 20.10.2016 line 130 - 24451.23;
• p. 110 - 20.10.2016 p. 140 - 3183;
• pp. 120 - 31.10.2016.

Third block:

• pp. 120 - 31.10.2016.

Fourth block:

• line 100 - 25.10.2016 line 130 - 40000;
• pp. 110 - 25.10.2016 pp. 140 - 5200;
• pp. 120 - 31.10.2016.

Fifth block:

• line 100 - 31.10.2016 line 130 - 317000;
• p. 110 - 11.11.2016 p. 140 - 60463;
• pp. 120 - 11/14/2016.

Sixth block:

• p. 100 - 11.11.2016 p. 130 - 37428.16;
• p. 110 - 11.11.2016 p. 140 - 4866;
• pp. 120 - 11/30/2016.

Seventh block:

• line 100 - 30.11.2016 line 130 - 32000;
• p. 110 - 09.12.2016 p. 140 - 6103;
• pp. 120 - 12.12.2016.

Eighth block:

• line 100 - 26.12.2016 line 130 - 5000;
• pp. 110 - 26.12.2016 pp. 140 - 650;
• pp. 120 - 27.12.2016.

Ninth block:

• line 100 - 27.12.2016 line 130 - 35000;
• pp. 110 - 27.12.2016 pp. 140 - 910;
• pp. 120 - 12/28/2016.

2 section 6 personal income tax: form, sample filling out a zero report

The 6NDFL report is required to be submitted by tax agents: enterprises (organizations) and individual entrepreneurs that pay remuneration for work to individuals. If during the calendar year an individual entrepreneur or an enterprise did not accrue or pay income to employees and did not conduct financial activities, then the zero calculation of the 6NDFL form can not be submitted to the IFTS.

But if an organization or individual entrepreneur provides a zero calculation, then the IFTS is obliged to accept it.

Inspectors of the IFTS do not know that the organization or individual entrepreneur did not conduct financial activities and were not tax agents in the reporting period, and are waiting for a calculation in the form of 6NDFL. If the report is not submitted within two weeks after the deadline for submission, then the IFTS has the right to block the bank account and impose penalties on the individual entrepreneur or organization that did not submit the report.

In order to avoid trouble with the IFTS, the accountant has the right to provide a 6NDFL declaration (with empty values) or write an information letter to the IFTS.

A sample of a report prepared for delivery with zero indicators is given below.

A sample letter to the IFTS about a zero report can be seen below.

Filling in 6 personal income tax: an algorithm of actions

To facilitate the work of filling out the second section of the calculation of 6NDFL, you must:

1. Collect all payment orders for the payment of personal income tax in the reporting quarter.
2. Select all payment orders for the transfer of income to employees and cash receipts for the issuance of income from the cash desk, arrange them in chronological order.
3. Create an auxiliary table according to the example described above
4. Fill in the information for each type of income in the table according to the information given in the section: "How to fill out 6NDFL: lines 100-120".
5. From the completed auxiliary table, take information for section 2 of the calculation of 6 personal income tax.

Attention:

• Line 110 indicates the day on which the employee's income was actually paid (even if the salary or other income was paid later than the date established by the Tax Code).
• Personal income tax is not withheld when paying an advance.
• In line 120, the deadline for transferring tax to the budget by type of income is entered, and not the actual date of transfer of income tax (even if the tax is transferred later than the date established by the Tax Code).
• In line 140, the amount of the calculated income tax from the paid income is entered (if the income tax is not transferred in full or not transferred at all, then the tax that should have been transferred is still entered).

The second section 6 personal income tax. Situation: Impossible to withhold tax

How to fill out section 2 of 6 personal income tax when it is not possible to withhold income tax from an employee?

An individual received income in kind (for example, a gift), but in the future he has no cash payments.

The employer does not have the opportunity to withhold and transfer to the budget income tax from income given in kind.

How to fill out section 2 of 6 personal income tax in this situation is indicated below:

• line 100 - day of issuance of income in kind;
• p.110 - 0;
• p.120 - 0;
• line 130 - income in kind (amount);
• p.140 - 0.

The amount of unwithheld income is indicated in the first section of the declaration on page 080.

Conclusion

Declaration 6 personal income tax - a new report for accountants. When filling it out, a large number of questions arise, not all the nuances are considered and reflected in the recommendations given by the tax authorities. Explanations and clarifications on controversial issues are regularly given in official letters from the Federal Tax Service of the Russian Federation. In 2017, there are no changes to the reporting form and the rules for filling it out. This article reflects how to fill out section 2 of section 6 of personal income tax in the most common situations, the above algorithm for compiling the second section of the calculation is successfully applied in practice.

Good luck with your reporting!

From the beginning of 2016, tax agents will have to report more frequently on tax withheld from employees' earnings. In addition to providing annual income statements, it is now required to prepare quarterly reports on accrued income tax for the whole organization. In this article, we will consider 6 personal income tax since 2016 - an example of filling for the 2nd quarter.

Composition of reporting 6 personal income tax

Unlike certificates 2 personal income tax, which are compiled separately for each employee, form 6 personal income tax is a generalized calculation. The new report contains data on the accrued tax for the whole enterprise. When drawing up a document for the 2nd quarter, you will have to take into account the data of the previous calculation, that is, to form a semi-annual 6 personal income tax on a cumulative total.

Instructions for filling out sections of the report:

• Title page. Provides information about the tax agent.
• Section 1. Reflects generalized indicators for accruals and tax in general for the subject.
• Section 2. Consists of data on accrued income, transferred tax in the context of each month for the reporting period.

A feature of filling in 6 personal income tax for the six months of 2016 is the need to compile it using the data of the previous quarter. The deadline for submitting 6 personal income tax for the 2nd quarter of 2016 is August 1, 2016.

Title page layout

The title page of the calculation requires the entry of some data about the employer acting as a tax agent. The name, TIN / KPP, OKTMO code are mandatory. The billing period is determined. The filling procedure states that for half-year reporting, the indicator code takes on the value 31. One of the following codes is also indicated: at the place of registration of the organization (212), at the place of implementation of the IP (320), for large taxpayers (213), etc.

In the event that clarifying information is submitted, a number is affixed that will correspond to the adjustment. For the initial calculation option, the code of this line takes on a zero value. Also, the tax agent indicates contact details (telephone) and the method of transfer - in person or through a representative.

How to fill in 6 personal income tax for the 2nd quarter of 2016 on an accrual basis

The procedure for filling out form 6 of personal income tax for the six months is as follows: not only the amounts of accrued income and taxes for the 2nd quarter, but also for the whole 6 months are taken as a basis. The form is filled out as follows: the amounts under section 1 are calculated on a cumulative basis. That is, the total amounts for accrued taxable payments, tax deductions and personal income tax amounts are taken. The amount of the actual final tax withheld and the number of employees are also indicated.

Example 1 In the first quarter, the salary and other taxable income of employees (18 people) was accrued in the amount of 550,658 rubles. Specifically, the deductions themselves amounted to 58,800 rubles. According to the results for the 1st quarter, 13% income was accrued in the amount of 63,942 rubles, transferred in the amount of 42,630 rubles.

Section 1 indicators for the 1st quarter are as follows line by line:

• 020 - 550 658 r;
• 030 - 58 800 rubles;
• 040 - 63 942 rubles;
• 060 ― 18
• 070 - 42 630 rubles

In the second quarter (from April to June) the amount of accrued income amounted to 618,233 rubles. The amount of deductions is 58,800 rubles. The amount of specific tax payable amounted to 72,726 rubles; the tax for the period was paid in the amount of 69,798 rubles.

In the calculation of 6 personal income tax under section 1 for six months, upon completion of the formation, the following data will be reflected (line by line):

• 020 - 1,168,891 rubles;
• 030 - 117 600 rubles;
• 040 - 136 668 rubles;
• 060 ― 18;
• 070 - 112 428 rubles.

Thus, report 6 - NLFL reflects the data on an accrual basis from the beginning of the quarter.

Instructions for filling out 6 personal income tax for the 2nd quarter of 2016

The calculation of personal income tax for the 2nd quarter of 2016 is filled out practically without changes, the same as for the 1st quarter. Previously, the rules for designing the title page and entering data in section 1 with all the changes were considered.

When entering data in Section 2, more detailed information is generated. The procedure for filling out 6 personal income tax for the six months of 2016 requires determining information on the accrued amounts payable must be monthly. Data on the taxes withheld for each period of accrual are given. The following indicators are affixed (sample by row):

• 100. The date of receipt of income is shown. According to the Tax Code of the Russian Federation, the last day of the month for which the salary is calculated is suitable for this definition. If we are talking about vacation or sick leave, then the date of receipt of income is the actual day of payment of the amounts to the employee from the cash desk or by transfer to a bank account.
• 110. According to the legislation, the day of tax transfer to the budget should not be later than the salary payment.
• 120. Income retention period. This is the day after the actual payments are made. In relation to sick leave and vacation pay, the deadline for transferring tax is set no later than the last day of the month of payments.
• 130. Taxable amount of income for the past month.
• 140. Amount of tax to be withheld.

When filling out the form of the submitted reporting, accountants may experience difficulties associated with accrual and payments in different periods. For example, how to generate data on the June salary if the actual transfer took place in July?

As the date of actual receipt of the salary, you need to determine the last day of the month of accrual. Then the amount of the received tax becomes known. Thus, the accountant can obtain information about accruals for June to form the total amount for lines 020 and 040 of section 1. It does not matter whether the salary was actually received by employees.

Filling examples show that such a procedure does not give grounds for filling out lines 070 and 080. The Federal Tax Service confirms the rule according to which the amount of tax on wages accrued but not paid does not need to be indicated in these columns.

On the contrary, when filling out section 2, the amount of unpaid amounts for June is not required to be shown. These data will be reflected when the time comes to submit reports for 9 months.

Example 2 The total amount of accrued wages for the six months amounted to 300,000 rubles. (50,000 rubles monthly). There were no tax deductions for this period. The amount of income that must be withheld is 39,000 rubles, transferred - 26,000 rubles. Salary for June in the amount of 50,000 rubles. in fact, it was necessary to issue employees on 07/11/2016.

An example of filling out 6 personal income tax for six months. When compiling the calculation, the following indicators will be generated in section 1 line by line:

• 020 - 300,000 rubles;
• 030 - 0 rubles;
• 040 - 39,000 rubles;
• 070 - 26,000 rubles;
• 080 - 0 p.

The issuance of wages in July for June will be reflected in section 2 when compiling a report for 9 months (sample filling) line by line:

• 100 ― 30.06.2016;
• 110 ― 11.07.2016;
• 120 ― 12.07.2016;
• 130 - 50,000 rubles;
• 140 - 6 500 rubles.

A similar situation arose when filling out reporting 6 - NLFL for the 1st quarter. Many tax agents displayed the results of the April payroll for March in section two, line 070 of section 1 could include the amount of tax accrued for March.

Do I need to submit an updated calculation and how to fill it in if such inaccuracies are found? There is no single opinion on this matter. Considering that for the period of submission of the calculation for the 1st quarter, the Federal Tax Service did not provide detailed explanations on the formation of reporting. If you follow the instructions for filling, then such requirements are not detected. Many people believe that it is not worth compiling corrective information. However, in order to avoid additional claims from the inspectors, it is still recommended to submit the amended statements with corrected data.

The transition period in accrual may also affect sick leave accruals. Considering that the date of receipt of the actual income on the disability certificate differs from the usual earnings, then the sick leave amounts are reflected in the calculation differently.

So, for the moment of receipt of actual income on sick leave, the very moment of payment, and not the last day of accrual, is taken. And if an employee was sick in June, and disability benefits were accrued to him in July, then both the taxable base and payments to the employee in fact will be reflected in the calculation for only 9 months. Filling examples reflect that it is not necessary to indicate them when compiling form 6 of personal income tax for half a year in both sections 1 and 2.

Example 3 The amount of accrued wages in the organization in the period from January to May amounted to 350,000 per month (70,000 * 5 months). In June, a salary of 50,000 rubles and sick leave of 20,000 rubles were accrued. The tax withheld for the first half of the year is 52,000 rubles (70,000 * 13% * 5 months + 50,000 * 13%). Withholding from the sick leave is 2600 rubles. Tax deductions were not provided. The salary for June, as well as the payment for the sick leave, is scheduled to be issued on July 5, 2016.

Section 1 of form 6 of the personal income tax regarding filling out from January to June will contain the following data (sample filling):

• 020 - 400,000 rubles;
• 030 ― 0;
• 040 - 52,000 rubles;
• 070 - 45,500 rubles;
• 080 - 0 p.

Payments of June sick leave and salaries in the form will be reflected in section 2 of the calculation for 9 months as follows (sample filling line by line):

• 100 ― 30.06.2016;
• 110 ― 05.07.2016;
• 120 ― 06.07.2016;
• 130 - 50,000 rubles;
• 140 - 6,500 rubles;
• 100 ― 05.07.2016;
• 110 ― 05.07.2016;
• 120 - 08/01/2016 (since the last day of July falls on a holiday);
• 130 - 20,000 rubles;
• 140 - 2600 rubles

The situation is similar with vacation pay. The date of actual receipt of income on them is the actual day of payment. If the accrual occurred in one period, for example, on June 30, and the payment was made on July 1 in another, then the transaction should be reflected in the calculation for 9 months. In such situations, the amount of accrual and issuance of vacation pay should not be included in the semi-annual calculation.

6 personal income tax for the 2nd quarter of 2016 sample filling

Below is a sample of 6 personal income tax from 2016, an example of filling out for the 2nd quarter. The deadline for compiling reports and submitting them to the fiscal authorities cannot be later than August 1 (taking into account the postponement of holidays).

When compiling quarterly reports, it is also important to remember some points:

1. If an overpayment has occurred that exceeds the accrued tax amounts, then line 170 should show only the total amount of withholding since the beginning of the year. According to the comments, excessively transferred funds are not indicated in the calculation.
2. If enterprises - tax agents have separate divisions, then they fill out forms 6 of personal income tax at the place of registration of each of the divisions with employees.
3. If there are several holiday amounts within one month, you must fill out a block for each fact of payment. Compilation comments state that aggregation of amounts is allowed only if the payment dates are the same. In this case, line 120 will be the same for all vacation pay blocks, since the transfer date is the last day of the month.
4. If there are several tax rates (using the example of paying salaries to non-residents with a 30% personal income tax withholding), several blocks are filled in section one, separately for each rate.
5. If an individual is entitled to a property deduction, it is entered in section 1 on line 030. Its size is formed only within the income accrued to the employee. The specific data of line 020 cannot be greater than line 030.

Filling in 6 personal income tax for the first half of 2016 requires care, verification of control ratios. It is necessary to take into account the data of the previous quarter in order to avoid errors, otherwise additional explanations will have to be provided to the inspectorate. For incorrect information, the Federal Tax Service has the right to charge fines. In addition, it is necessary not to violate the deadline for submitting 6 personal income tax for the 2nd quarter of 2016.

What is the deadline for submission of 6-personal income tax in 2018 by legal entities? When in 2018 to make payments to individual entrepreneurs (IP)? This material contains a table with the deadlines for submitting calculations in 2018, as well as a detailed breakdown of the postponement of the deadlines (when they exist).

Who rents 6-personal income tax in 2018

All organizations and individual entrepreneurs that are tax agents for personal income tax must quarterly submit to their IFTS a calculation in the form 6-personal income tax. In 2018, calculations must be submitted no later than the last day of the month following the corresponding reporting period (clause 2, article 230 of the Tax Code of the Russian Federation).

You need to hand over the calculation of 6-NDFL in 2018 to the Federal Tax Service at the place of your registration (clause 2 of article 230 of the Tax Code of the Russian Federation). For organizations, this is, as a rule, the location, for individual entrepreneurs - the place of residence (clause 1, article 83 of the Tax Code of the Russian Federation).

If the organization has separate subdivisions, then the calculation of 6-NDFL in relation to income must be submitted to the tax authority at the place of their registration (clause 2 of article 230 of the Tax Code of the Russian Federation):

• employees of such departments,
• individuals under civil law contracts concluded with these separate divisions.

Apply the new form in 2018

From March 25, 2018, for reporting for 2017 and beyond, a new form of calculation 6-NDFL is valid - as amended by the order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11 / 18. Until this date, you can submit the previous form of calculation. You can check out the changes here:

According to the amendments to the order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/450, which approved the form and procedure for filling out the 6-NDFL calculation, the title page of the 6-NDFL form was adjusted, the barcode “15201027” was replaced by the barcode “15202024 ”, the procedure for filling out and submitting the calculation, as well as the format of the change, have been changed.

Reporting periods in 2018

Paragraph 2 of Article 230 of the Tax Code of the Russian Federation provides that in order to submit the calculation of 6-NDFL in 2018, the reporting periods are:

• 1 quarter;
• half a year;
• 9 months;

Read also The advantages of online checkouts have become obvious: budget planning and cashback for purchases

Accordingly, according to the results of these reporting periods, it is necessary to submit calculations to the IFTS according to the form 6-NDFL. Moreover, if the last day of filing 6-NDFL falls on a weekend or non-working holiday, then the calculation is submitted on the next working day after it (clause 7, article 6.1 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated December 21, 2015 No. BS-4-11 / 22387). Accordingly, some deadlines for the delivery of 6-personal income tax in 2018 may be postponed.

Deadline for submission of 6-personal income tax in 2018: table

In 2018, taxpayers (organizations and individual entrepreneurs) need to submit to the IFTS calculations in the form 6-NDFL within the time limits indicated in the table below:

6-personal income tax for 2017

In 2018, you need to submit the annual calculation of 6-personal income tax for 2017. According to the requirements of paragraph 2 of Article 230 of the Tax Code of the Russian Federation, the annual 6-personal income tax must be submitted no later than April 1. However, April 1, 2018 is Sunday and tax inspections do not work on these days. Therefore, the annual calculation of 6-personal income tax for 2017 can be submitted no later than April 2, 2018.

6-NDFL for the 1st quarter of 2018

The deadline for submitting 6-NDFL for the 1st quarter of 2018 is no later than the last day of the month following the reporting period. That is, no later than April 30. But due to weekends and holidays in 2018 (April 30-May 2 - holidays), the reporting deadline is postponed. The transfer of reporting is provided for in paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation. The deadline for submitting 6-personal income tax for the 1st quarter of 2018 is 05/03/2017. The calculation for the 1st quarter of 2018 must be submitted on the first working day after the holidays, that is, on May 3rd.

Read also Salary for December 2018 paid in December: how to fill out 6-personal income tax

6-NDFL for the 2nd quarter of 2018

For April-June 2018, 6-personal income tax must be transferred to the IFTS no later than the 30th day of the month following the 2nd quarter. The deadline for submitting 6-NDFL for the 2nd quarter (semester) of 2018 is 07/31/2018. There are no holidays in July, there are no transfers from the weekend either, so the deadline is not postponed or extended.

6-NDFL for 9 months of 2018

Report for 9 months - the last calculation of 6-NDFL in 2018. The deadline for submitting 6 personal income tax for the 3rd quarter (9 months) of 2018 is 10/31/2018. There will be no transfer due to weekends and holidays. Therefore, it is better to prepare and submit the calculation in advance. The reporting campaign for 9 months will start on October 1, 2018. For a delay in settlement by more than 10 working days - until November 9, the inspection has the right to block settlement accounts (clause 3.2 of article 76 of the Tax Code of the Russian Federation).

Since the deadline for submitting 6 personal income tax falls on Saturday, you will need to report back no later than April 3, 2017 (Monday).

What is the due date for 6 personal income tax for the 4th quarter of 2016

According to 6-NDFL, they report for the first quarter, six months, nine months - no later than the last day of the month following the corresponding period. For the year - no later than April 1 of the following year. So it is established in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. If the due date falls on a weekend or holiday, the return must be made on the first business day. So, the deadline for submitting 6 personal income tax for the 4th quarter (for 2016) is no later than April 3, 2017. Because April 1st falls on a Saturday.

Note. If the company delayed the report, for each month of delay it is charged a fine - 1000 rubles. (Article 76, paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation).

How to report on 6NDFL

6-NDFL is handed over by tax agents - paragraph 2 of Article 230 of the Tax Code of the Russian Federation. These are companies and entrepreneurs who pay individuals income subject to personal income tax. Information in the report is included for all individuals. Indicate the dates when employees received income, when tax was withheld from them, and when it should have been transferred to the budget.

Control ratios will help to fill in the calculation correctly - letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11 / 3852. But the trouble is, the tax authorities constantly update them. It is important not to miss new letters from the Federal Tax Service. Check if you have filled in the calculations for the previous periods correctly.

In what form to file 6-personal income tax

You can report on 6-personal income tax on paper or electronically. Since 2016, companies with up to 25 employees have been reporting via the Internet (clause 2, article 230 of the Tax Code of the Russian Federation). If the number of employees is up to 24 people inclusive, you can submit the calculation on paper.

Based on materials: glavbukh.ru

Accordingly, if income was not paid to individuals, then the obligation of a tax agent does not arise and the calculation in the form 6-NDFL is not submitted. An exception is made for income in the form of wages, which for personal income tax purposes is considered received on the last day of the month for which it was accrued. Therefore, even in the event of non-payment of accrued wages, Form 6-NDFL must be submitted.

6-NDFL: when to hand over

Tax agents must submit the Calculation for the 1st quarter, six months and 9 months no later than the last day of the month following the relevant period, and for the year - no later than April 1 of the next year.

If the Calculation is not handed over or handed over with an error

If the tax agent does not submit the Calculation on time, then he will be liable in the form of a fine in the amount of 1,000 rubles for each full or incomplete month from the date set for the submission of form 6-NDFL (clause 1.2 of article 126 of the Tax Code of the Russian Federation).

For submitting a Calculation that contains errors, a tax agent may be held liable in the form of a fine in the amount of 500 rubles (clause 1, article 126.1 of the Tax Code of the Russian Federation).

6-NDFL for IP

Entrepreneurs are also wondering if IP 6-NDFL is being handed over? The answer depends on whether the IP has employees and whether the IP paid income to individuals in the current year. If income was paid, then individual entrepreneurs become tax agents for personal income tax and must submit form 6-personal income tax in the general manner.