Back in 2016, the Federal Tax Service issued several letters at once on the subject of the absence of the need to submit a calculation in the form of 6-NDFL in the absence of accruals and payments in favor of individuals. Here are the clarifications: dated 08/01/2016 No. BS-4-11/13984, dated 05/04/2016 No. BS-4-11/7928.

There is a letter from the Federal Tax Service dated March 23, 2016, No . BS-4-11/4901. It deals with separate divisions of the organization. But in this case, the explanations are similar.

So, the Federal Tax Service of Russia literally indicates: “If a Germany WhatsApp Number List Russian organization and an individual entrepreneur do not have employees, and also do not pay income to individuals, then there is no obligation to submit a calculation in the form of 6-NDFL.”

Let's see how such an explanation can be applied in practice. So, for example, a citizen registered as a merchant may not have employees at all. And a businessman cannot build labor and civil law relations with himself. In other words, working alone for himself, a citizen may indeed have no employees. This means that such single businessmen have no reason to recognize themselves as an employer and submit a calculation in the form of a 6-personal income tax.

It turns out that now, in itself, the purchase by a taxpayer of goods from an abstract seller cannot serve as a basis for accounting for corporate income tax expenses and VAT deductions. The reality of the transaction is now determined not only by the actual movement of goods but also by the reality of the execution of the contract by the counterparty specified in the supporting documents.