When the sums of rows 040 and 070 are the same
The sums of lines 040 and 070 can coincide when the salary is paid on the last day of the month and the dates of accrual of income, its payment, calculation and withholding of tax from this income coincide.
Also, lines 040 and 070 will match, provided that in the reporting period there were no situations of transferring retention dates to another period.
When line 080 is filled and its relationship with line 070
Line 080 is filled in by the tax agent only if it was not possible to withhold personal income tax from the paid income. Instead of line 070, unwithheld personal income tax is indicated in the corresponding line 080.
Please note that the "rollover" salary is not such a case.
Line 080 includes tax amounts if, for example, you made gifts (or held a drawing Germany WhatsApp Number List and presented prizes) to former employees worth more than 4,000 rubles, and no cash income was paid. Or an employee who is on leave for a long time at his own expense was issued an interest-free loan. In this case, the employee receives income from monthly savings on interest on the use of money, but you cannot withhold personal income tax from this material benefit.
Based on the foregoing, you can easily fill out line 070 of Section 1 of the 6-NDFL report. Be careful and don't rush. Easy reporting for you.
By the way! For error-free preparation and timely submission of the 6-NDFL report for the 2nd quarter (semester) of 2018, use the My Business online service . The service automatically makes all the necessary calculations, generates reports, checks them and sends them electronically. You will not need to personally visit the tax.