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When you need to file a revised calculation of the 6-NDFL and 2-NDFL statement

Question - answer - Legal advice 18.06.2019 at 11:43

Question - answer - Legal advice

FTS of Russia explained the procedure for the formation rate of 6-pit, the reference 2-pit and stated: if the tax agent is found in the submitted calculation errors, which lead to the overstatement or understatement of tax, he shall make the necessary changes and send the revised calculation; if the organisation is able to withhold tax during the year, but did not, then do not apply the provisions of the notification of the tax authority on the impossibility to withhold tax; after the mentioned fact, the organization is obliged to withhold personal income tax upon payment of current revenue, remit the tax to the budget and submit the revised calculation and the reference (letter FNS of Russia from April 24, 2019 number BS-3-11/4119@).