The terms for reporting of form-6 and form-2 of Personal Income Tax are shortened.
Reporting of form-6 and form-2 of Personal Income Tax for 2019 should be presented one month earlier than before, no later than March 2, 2020.
The terms for form-6 calculation for I quarter, half year and 9 months are the same.
The minimum number threshold at which a tax agent is required to file reports electronically has decreased.
To send form-6 and form-2 paper reports will be able only companies and entrepreneurs with a number of income tax receivers no more than 10 people inclusively. Other companies and entrepreneurs will have to submit only in electronic form.
Organizations with separate subdivisions will be able to choose a person to pay tax and submit personal income tax reports.
Organizations with several separate subdivisions on the territory of one municipality, will be able to submit personal income tax reports and transfer withheld amounts of personal income tax to budget at the place of main company registration or on one of its separate divisions.
In this case company should notify its tax office. At present, such tax agents submit reports both at the place of main company registration and each separate unit.
In addition, if company has several separate divisions in another municipality (other than main company registration) then among such separate divisions company may choose the responsible one.
The changes will come into force from January 01, 2020 and report according new rules will be necessary already fro 2019.
The forms of personal income tax reports themselves will also change. Help 2-PIT will be included in the annual calculation of form-6. But the forms will be combined only with the reporting for 2021. To report in a new way will be necessary no earlier than 2022.
The source: Federal Law No. 325 dated 29.09.2019
Information from Federal Tax Service dated 10.10.2019, Letter from Federal Tax Service No. БС-4-11/23242 dated 15.11.2019