Tax reporting period codes: what are they, what are they for, how are they applied? Tax period code is 3 quarter.
In tax returns, the tax period code must be indicated. The numerical designations of the periods depend on the type of declaration. What codes to set when reporting taxes, we will figure it out in this article.
The tax period code contains two digits. In addition to declarations, such a code is put down in payment orders for paying taxes. Thanks to these codes, the inspectors of the Federal Tax Service determine the reporting period based on the submitted declaration. Also, such a code will make it clear to the Federal Tax Service that the company is being liquidated (upon liquidation, its own code is put).
Types of tax periods:
- month;
- quarter;
- half a year;
- 9 months;
The tax period code is fixed on the title page of the declaration or other reporting form. Usually, payers can find all codes for a particular declaration in the order of filling out the declaration (in the appendix). For example, for the profit tax declaration, the period codes are prescribed in the Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3 / [email protected]
If the tax is considered on an accrual basis, returns are submitted in the periods listed below with codes:
- quarter - 21;
- the first half of the year - 31;
- 9 months - 33;
- calendar year - 34.
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If the return is submitted monthly, the codes will be as follows:
For consolidated groups of taxpayers, their codes have been approved: from 13 to 16 (where cipher 14 corresponds to half a year, and 16 - to a year).
The coding for the monthly reporting of consolidated groups starts with code 57 and ends with code 68.
When liquidating a company, you need to put code 50.
For the calculation of advance payments for property tax, other codes are used:
21 - I quarter;
17 - half a year;
18 - 9 months;
51 - I quarter during reorganization;
47 - half a year during reorganization;
48 - 9 months upon reorganization.
For the annual property tax return, the codes are:
50 is the last tax period upon liquidation.
Simplified codes
When submitting the annual declaration under the simplified tax system, code 34 is applied.
There are also special codes for STS:
95 - the final tax period when the tax regime is changed;
96 - the last tax period before the end of activities on the STS.
Codes for UTII
When filling out the UTII declaration, payers must use the following codes:
21 (51) - I quarter (I quarter during liquidation);
22 (54) - II quarter (II quarter during liquidation);
23 (55) - III quarter (III quarter during liquidation);
24 (56) - IV quarter (IV quarter during liquidation).
The code can always be checked by opening the corresponding appendix to the procedure for filling out the declaration. Usually all codes are tabulated.
When hiring any employees, the employer must correctly understand that he is not only responsible for paying wages, but also for paying all kinds of insurance premiums, as well as reporting to state bodies.
In particular, each employer must submit a quarterly calculation of the paid insurance premiums so that the state authorities can make sure that the company is conducting its activities in full compliance with the established legal norms.
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That is why, in the process of registration, it is important to correctly indicate the codes of the billing and reporting period in the calculation of insurance premiums in 2020, taking into account all the changes made.
Definition of terms
In 2020, control over the payment of all kinds of insurance premiums is carried out by the Tax Service, in connection with which reporting is now submitted to the offices of this control body. At the same time, many do not know that, in accordance with the latest changes in the current legislation, a new reporting form was introduced, which will need to be submitted based on the results of the first quarter of 2020.
Starting from 2020, the payment of insurance premiums will be regulated in accordance with the provisions of the current Tax Code. In particular, Article 423 of the Tax Code indicates that the legislation considers a calendar year as the accounting period for insurance premiums, while reporting must be submitted in the first quarter, six months, and also after nine months of the year.
Instructions for filling out the document
In the new form of calculation, the previously existing documents 4-FSS and RSV-1 were combined, in connection with which, when submitting reports, the following information is required:
- calculated contributions for social, pension and health insurance;
- a complete list of benefits paid;
- personalized information about company employees.
It is worth noting the fact that in this calculation it is not necessary to indicate information about the insurance premiums made, and on them you will need to submit reports to the Social Insurance Fund, filling out the abbreviated one.
In the new form of calculation, it is necessary to include only calculated payments and those insurance premiums that are made from them for each employee. There are no lines in which the listed amounts are written, as well as balances present at the beginning or end of the period, are absent in the reporting.
In this regard, there is no need to indicate in this documentation any information related to overpayment or arrears in contributions that remained at the end of previous periods.
Thus, the new calculation contains a fairly large amount of information, but filling in the entire report is optional.
Billing and reporting period codes in the calculation of insurance premiums in 2020
The submission of a single calculation of insurance premiums is carried out every quarter, and this is done before the 30th day of the month that follows the reporting period. In this case, it is imperative to indicate the code of a particular period, taking it in Appendix No. 3, which is published to the adopted Procedure for issuing such documents.
The codes themselves are as follows:
At the same time, it is worth noting the fact that these are far from all the codes that need to be specified in the process of preparing such documentation. In addition, when processing a single settlement, you will also have to fill in the codes for the category of the insured person, codes for the types of various securities, as well as a whole series of other numbers assigned in accordance with certain regulatory acts.
Procedure and form of submission
The calculation must be submitted, as mentioned above, before the 30th day of the month that follows the first, second and third quarters. These terms are approved by the current legislation and are spelled out in paragraph 7 of Article 431 of the Tax Code, which began to operate in 2020.
Thus, in connection with the introduction of new legislation after the first quarter, reports must be submitted:
All companies and entrepreneurs, the activities of which are characterized by more than 25 people, must send documentation exclusively in electronic form, using telecommunication channels. If the total number of employees leaves less than 25 people, then in this case, reports are submitted exclusively on paper. This feature of filing a single calculation is spelled out in paragraph 10 of Article 431 of the Tax Code.
The Tax Service will accept the calculation in accordance with the new form, and it must be handed over to the branch that is located at the location of the company or at the place of registration of a private entrepreneur.
If the company has any separate divisions that charge payments to individuals, then in this case they will also have to submit reports, but already to those tax offices that are located on their territory. However, in this situation there is no difference whether the branch has its own current account or a separate one.
The first section of the document must be completed by all persons who pay funds in favor of individuals. In particular, it is necessary to indicate here a summary of the amounts that must be paid during the billing period for pension, social and medical contributions.
Also, it is in this section that you need to indicate the list of amounts that are sent to the Pension Fund in accordance with the additional tariff, as well as those contributions that are made in order to provide employees with additional social insurance. Each such value should initially be indicated in its entirety, and only then it is already indicated for the last three months, breaking down by all months.
In addition, for each individual type of contribution, it will be necessary to indicate a specific budget classification code, and this is a mandatory requirement, thanks to which employees of the Tax Service can record arrears on the personal account of the payers according to certain codes.
It is also imperative to fill out the second section indicating personalized information on all insured persons, while filling in the second is mandatory only for those entrepreneurs who operate in the field of organizing farms.
Responsibility for failure to meet deadlines
In case of non-compliance with the established deadlines for the first quarter, the Tax Service has the right to bring a company or a private entrepreneur to administrative responsibility by imposing an appropriate amount of a fine on it. Today, the standard amount of the fine is 5% of the total amount of insurance premiums that must be paid, but it is worth noting the fact that when calculating this fine, the tax authorities will remove the amount that was transferred on time.
Over time, the 5% will constantly increase, increasing over and over every month, but in the end its amount cannot add up to more than 30% of the amount payable. On the other hand, the current legislation also establishes a minimum threshold for such fines, and it is 1,000 rubles.
If the entrepreneur pays only a certain part of the contributions on time, then in this case the amount of the fine is calculated as the difference between the total amount specified in the documentation and the one that was actually transferred to the budget.
Since 2017, new billing period codes have been established in the calculation of insurance premiums. Below we have provided the new codes in the form of a convenient table and their 2017 decryptions.
Settlement and reporting period in terms of insurance premiums in 2017
What is the settlement and reporting period for insurance premiums, is enshrined in Art. 423 of the Tax Code of the Russian Federation:
These are the periods of time for which the company must submit a report. As for the deadlines for submitting reports, payers need to submit a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period. There are no separate deadlines for the delivery of calculations on paper and in electronic form.
In the calculation of insurance premiums in 2017, both periods are reflected in one line, only with different codes.
For each billing period, the accountant puts his code in the reporting. How to designate the billing period in the calculation of insurance premiums in 2017, and what code to put, we told further.
Important: The following sections of the report must be submitted: title, section 1 with its subsections, appendix 2 relating to section 1 and section 3. The remaining sections are provided for employers who made payments and payments at different rates from the standard.
Period Codes for Insurance Premiums
The code of the settlement period for calculating insurance premiums is indicated on the title page and in section 3. The third section is responsible for personalized information, information about it is below.
Settlement (reporting) period code on the title page
On the title, you must fill in all the fields, except for the section "To be completed by an employee of the tax authority". Also on this sheet there are fields "Settlement (reporting) period" and "Calendar year".
In the line "Settlement (reporting) period" you need to write the code of the settlement period for calculating insurance premiums for which the data is provided. All codes in the new form are presented in Appendix No. 3 to the Procedure for filling out a single calculation of insurance premiums. We have listed them in the table below.
Example
The accountant submits the calculation of contributions for the six months. This billing period corresponds to period 31.
In a quarter, the accountant will report for 9 months - select code 33.
Table. Period codes with decoding
Important:On the title page, there was no need to indicate the average and payroll number of the organization, as it was in RSV-1. Also, space for printing has disappeared, the report can be certified simply by a signature.
Appendix N 3
to the Order of filling
calculation of insurance premiums,
approved by order
Federal Tax Service
dated October 10, 2016 N ММВ-7-11 /
Codes defining the settlement (accounting) period
1 quarter in case of reorganization (liquidation) of the organization
half a year during the reorganization (liquidation) of the organization
9 months upon reorganization (liquidation) of the organization
year upon reorganization (liquidation) of the organization
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REPORTING PERIOD CODES
I quarter - upon reorganization (liquidation) of the organization
Half a year - in case of reorganization (liquidation) of the organization
9 months - upon reorganization (liquidation) of the organization
Settlement reporting period code 3 quarter
order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 /
Clarified which period codes to indicate in the corporate property tax declaration
The reporting periods for the tax on the property of organizations for taxpayers who calculate the tax based on the cadastral value are the first quarter, second quarter and third quarter of the calendar year (clause 2 of article 379 of the Tax Code of the Russian Federation). Such changes entered into force on January 1, 2016 (Article 3 of the Federal Law of November 28, 2015 No. 327-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation").However, changes taking into account this innovation have not yet been made to the tax declaration form and tax calculation for the advance payment for this tax. In this regard, the specialists of the tax department explained how to fill out tax reports on the line "Reporting period (code)" (letter of the Federal Tax Service of Russia dated March 25, 2016 No. BS-4-11 / "On the tax on property of organizations").
Thus, the specialists of the Federal Tax Service of Russia in the letter provide codes that should be indicated to taxpayers when filling out tax calculations for advance payments before making official changes to the approved reporting form on the line "Reporting period (code)". These are the following codes:
- 21 - 1 quarter;
- 17 - half a year (2nd quarter);
- 18 - nine months (Q3);
- 51 - 1 quarter in case of reorganization (liquidation) of the organization;
- 47 - half a year (2nd quarter) during the reorganization (liquidation) of the organization;
- 48 - nine months (Q3) upon reorganization (liquidation) of the organization.
What codes of reporting periods to indicate in accounting
What are the intervals for accounting
The only legally recognized interval is the calendar year, which begins on January 1 and ends on December 31, inclusive (clause 6 of article 15 402-FZ), the code of such a reporting period is 34 in the financial statements. Sometimes it has an annual duration (365 days), but starts on a different date, it is called financial.
An intermediate one is also distinguished, which is limited by a month or a quarter - for monthly and quarterly registers, respectively.
Since accounting is annually submitted to the IFTS once (within the first 3 working months), the main one is still the calendar year, which originates on January 1. Thus, the reporting period in the financial statements of 2017 began on 01.01.2017.
Accounting period codes 2019
The annual report, which consists of the final balance sheet and application forms, is submitted by accountants to the territorial tax authorities by the end of March next year. But there are situations when organizations submit annual reports to the IFRS: monthly and quarterly.
Due to the large number of financial documents processed by specialists, in order to avoid confusion, a special coding of frequency was introduced. The codes of the reporting periods of the 2016 financial statements were changed by Appendix 3 (as amended on 12/20/2016) to the order of the Federal Tax Service of Russia dated 10/29/2014 No. MMV-7-3 /, and to determine the time interval for which you need to report, in 2017 -2018 the following notation applies:
- 21 - first quarter;
- 31 - 6 months (half a year);
- 33 - 9 months;
- 34 - year;
- 50 - the last reporting period in the financial statements and in tax reports during the reorganization (liquidation) of the institution.
Submission of interim accounting
According to paragraph 5 of Art. 13 402-FZ, intermediate accounting is considered, which is compiled for an interval of less than one calendar year. These can be monthly or quarterly registers.
Interim reports are submitted only when the organization is obliged to submit it in accordance with the current legislation of the Russian Federation, by-laws and regulations, as well as constituent documents or decisions of managers and owners (clause 4 of Art. 13 402-FZ). In such cases, the EP dates must be fixed in the accounting policy of the institution.
The deadlines for the delivery of intermediate forms are not established by the current legislation. The timing and time intervals for which you need to report are determined by internal and external users of accounting.
Settlement and reporting period in the calculation of insurance premiums in 2017: codes
What are the codes of the billing and reporting period to put down the calculation of insurance premiums, which has been submitted to the IFTS since 2017? Where are the codes on the title page and in section 3? A table of codes with an explanation, as well as a sample of codes on the title page - in this reference material.
New calculation of contributions
Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service Inspectorate (Chapter 34 of the Tax Code of the Russian Federation). In this regard, since 2017, the calculation of insurance premiums for compulsory pension (social, medical) insurance must be transferred to the tax authorities. In this case, the calculation form is completely new. The new form was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551. For the first time, reporting using the new form is required for the first quarter of 2017. See “Calculation of Insurance Premiums (PCB) for Q1 2017: Completion Example”.
Reporting and billing periods under the RF Tax Code
Since 2017, insurance premiums are regulated by the provisions of the Tax Code of the Russian Federation. So, in particular, article 423 of the Tax Code of the Russian Federation defines the concepts of the settlement and reporting periods for insurance premiums:
- billing period is a calendar year;
- the reporting period is the first quarter, half year, nine months of the calendar year.
Period codes on the cover sheet of the calculation
The calculation of insurance premiums, the form of which has been filled out since 2017 in order to send reports to the IFTS, includes, among other things, the title page.
In the title page, policyholders (organizations or individual entrepreneurs) need to fill in all the fields, except for the section "To be completed by an employee of the tax authority". On the title page there are fields "Settlement (reporting) period and" Calendar year ".
In the "calendar year" field, indicate the year in which you submit the calculation of insurance premiums. Accordingly, if you hand over the calculation, for example, for the 1st quarter of 2017, then filling out the title page and the codes of the settlement period on it may look like this:
Please be aware that the period codes have changed since 2017. Before, when you passed the calculations of the RSV-1, other codes were used:
- 3 - for the first quarter;
- 6 - for half a year;
- 9 - in nine months;
- 0 - for the year.
Codes in section 3
Section 3 is personalized information for each individual. In this section, you also need to show the code of the settlement (reporting) period:
- 21 - for the first quarter;
- 31 - for half a year;
- 33 - in nine months;
- 34 - per year.
If the calculation is formed during the reorganization or liquidation of the organization, the codes will be as follows:
- 51 - for the first quarter;
- 52 - for half a year;
- 53 - in nine months;
- 90 - per year.
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What is the tax and reporting period for income tax (codes)?
Tax period for income tax
The tax period for income tax is defined as a calendar year (clause 1 of article 285 of the Tax Code of the Russian Federation). That is, this is the time period from January 1 to December 31.
But this is in the general case, and there are exceptions to it, which include the creation or liquidation (reorganization) of an organization in the middle of the year.
So, for a newly created organization, the first tax period for income tax, by virtue of paragraph 2 of Art. 55 of the Tax Code of the Russian Federation, there will be a period of time:
- from the date of its creation (state registration) until the end of this year ( for example, from May 26 to December 31 of the current year);
- or from the date of creation until the end of the next calendar year, if the organization was registered in December ( for example, from December 15 last year to December 31 this year).
If a foreign organization, whose activities do not lead to the creation of a representative office, independently recognizes itself as a tax resident of the Russian Federation, then in accordance with clause 6 of Art. 55 of the Tax Code of the Russian Federation, the first tax period for income tax for it will be the period:
- from January 1 to the end of the calendar year, if she recognized herself as a tax resident from this date;
- from the date of submission of the application until the end of the calendar year, if she recognized herself as a tax resident from the date of submission of the application.
- from the date of submission of the application until the end of the calendar year following the year in which the specified application is submitted, if the application is submitted between December 1 and December 31.
For a liquidated or reorganized organization, the last such period for income tax will be the segment (clause 3 of article 55 of the Tax Code of the Russian Federation):
- from the beginning of the year to the day of completion of liquidation / reorganization ( for example, from January 1 to June 25 of the current year);
- either from the day of creation until the day of liquidation / reorganization ( for example, from January 15 to October 22 of the current year - for an organization that was created and liquidated / reorganized within one year; or from December 23 of the current year to June 25 of the next - for an organization that was created in December of this year, and liquidated / reorganized by the end of the next).
Reporting periods for income tax
Based on the results of the reporting periods, advance payments for income tax are paid, tax returns are also submitted (clause 1 of article 55, clause 2 of article 285, clause 1 of article 289 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation establishes 2 types of reporting periods for income tax (we will conditionally call them quarterly and monthly). They depend on what method of calculating advances in terms of profit the organization has chosen - the usual quarterly or according to the actually received profit.
For ordinary advances, the reporting periods are (clause 2 of Art.285 of the Tax Code of the Russian Federation):
With advances calculated from actual profit (clause 2 of Art.285 of the Tax Code of the Russian Federation):
- month,
- 2 months,
- 3 months and so on until the end of the year.
For example, January, January-February, January-March, etc.
Period codes for income tax (21, 31, 33, 34, etc.) for the declaration
The tax or reporting period for income tax is required to be indicated in the "profitable" declaration - on the title page. The periods are coded, their codes are given in Appendix 1 to the Procedure for filling out the declaration (approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / dated 19.10.2016).
They are used in declarations for the consolidated group of taxpayers (CTG) and denote the 1st quarter, half year, 9 months and the year for the CTG
Indicate quarterly reporting periods: I quarter, half a year, 9 months and a year, respectively
Monthly reporting periods: 1 month, 2 months, 3 months and so on - until the end of the year
The code indicates the last tax period during the reorganization (liquidation) of the organization
Indicated by the responsible participants of the CTG paying monthly advances based on actual profit
Correctly sour material "Checklist for completing the income tax return for 9 months of 2019" will help you fill out the income tax return.
The tax period for income tax is a year. The duration of the first and last tax period in the life of the organization is determined according to the rules of Art. 55 of the Tax Code of the Russian Federation. In the income tax return, the reporting and tax periods are indicated in accordance with the codes specified in Appendix 1 to the Procedure for completing the declaration.
In accordance with the Tax Code of the Russian Federation, the tax period may consist of one or several reporting periods (clause 1 of Article 55 of the Tax Code of the Russian Federation). The tax and reporting periods for VAT are the same. That is, each tax period consists of one reporting period.
Accordingly, each declaration contains information only for the relevant VAT tax period, which is a quarter. In other words, it is not filled with a cumulative total.
Insurance Premium Codes
For accrued and paid insurance premiums, business entities must report to the Federal Tax Service through a unified form of RSV. Its template and filling algorithm are regulated by order of 10.10.2016 No. ММВ-7-11 / Part of the parameters by which it is possible to identify the insured and the type of charges are indicated in the reporting form using special codes. All possible variants of ciphers are fixed in the Procedure for filling out the form from Order No. ММВ-7-11 / (Appendices 1-8 to the Procedure).
Insurance Premium Codes
All categories of employers are required to provide a calculation of insurance premiums, including those who have temporarily suspended work and do not make payments to individuals. If in this situation the business entity does not submit information on the status of payments for contributions to the supervisory authority (to the Federal Tax Service), the entrepreneur will automatically be ranked among the group of violators (letter of the Federal Tax Service of Russia dated July 16, 2018 No. BS-4-11 /). To avoid a fine, you must submit a zero ERSVR (calculation of insurance premiums) (more precisely, not ERSVR, but the current version of the report - RSV).
The legislation provides for the need to indicate with the help of codes the method of presenting calculated data:
if the report is drawn up on paper and delivered to the Federal Tax Service by mail, code 01 is used, if the document is handed over to a tax inspection employee personally - 02;
the paper version of the calculation can be equipped with a barcode, in this case, cipher 10 is used for mailing, and 09 for personally transmitted documents;
when submitting reports through the TCS, you must put down the code 04.
The billing period code for insurance premiums is indicated on the title page. If we are talking about the 1st quarter, the code 21 is put, the numerical combination 31 corresponds to the half-year, 33 to nine months, the year is designated by the code 34. A separate cipher system is provided for reorganized and liquidated economic entities. What other codes should be specified in the report:
a code identifying the tax authority;
the code at the place of registration (the location of the policyholder, for example, the individual entrepreneur puts 120, the notary indicates his place of residence with the code 122, the legal entity, when submitting the report at the location, enters the code 214);
code according to the OKVED2 reference book, according to which the supervisory authority can identify the main line of business of the insured;
the code of the reorganization form, which is set only if there are grounds (for example, when going through the merger procedure, this fact is indicated by the number 2, when dividing, code 3 is used, the merger is indicated by code 5, the liquidated companies are set to 0);
codes of the country of citizenship of the identity document of the constituent entity of the Russian Federation at the place of residence - these codes are required when forming information about the payer of contributions, which is an individual without the status of an individual entrepreneur;
oKTMO code to designate the policyholder's belonging to a specific municipality;
BCC, with the help of which the differentiation of different types of payments to the budget is made;
a code indicating the payer's tariff.
The rate code in the calculation of insurance premiums can take a value from 01 to 29. For example, under code 01 there are insurers working for OSNO, code 02 is typical for simplified taxpayers, 03 - for claimants, 12 - payers for PSN. Most of the codes are provided to identify reduced and additional rates of insurance premiums.
When filling out the page on the accrued amounts of income and pension contributions for each employee, you must fill in field 200 - the category code in the calculation of insurance premiums. With the help of this cipher, the nature of the current relationship between the employer and the individual is identified. For example:
Where: "-" is the ordinal number of the tax authority in the region.
Location Code
The field of this code is located on the title page to the right of the IFTS code. It is indicated depending on the territorial location of the enterprise and its legal status. Values \u200b\u200bcan be as follows:
EXAMPLE
Suppose that LLC "Guru" is located on the territory of Russia - in the city of Tomsk. Then in the field under consideration they put the number 214, and the IFTS code is 7017:
Activity code
On the title page, after the name of the organization, you must indicate the code of economic activity - according to OKVED2. It carries information about the name of the company's field of activity and a description of the grouping of its specific occupations. You can view its value:
- in the all-Russian classifier;
- certificate of registration of an economic entity.
EXAMPLE
The scope of activity of LLC "Guru" is the production of armored and reinforced safes, as well as fire-resistant doors. According to the 2nd edition of the Classifier, the considered type of activity was assigned the code 25.99.21. It is indicated in the corresponding field of the title page:
What to indicate the codes of the methods of presenting the calculation of insurance premiums
There are different options for submitting a single calculation of contributions to the Tax Service. Can personally bring a document, send it by mail or telecommunication networks. Upon receipt, the inspection itself puts down a code, depending on the method chosen by the company. An employee of the Federal Tax Service Inspectorate must do this. Possible values \u200b\u200bare presented in the table:
Reorganization or liquidation type code
When there is a process of termination of the activity of an economic entity, the creation of one / several companies or other changes related to succession, the corresponding code is indicated in a single calculation of insurance premiums. Its possible values \u200b\u200bare prescribed in Appendix No. 2 of the procedure for filling out the calculation:
If there are no actions related to reorganization or liquidation, a dash is put in the appropriate field.
What codes to indicate in information about an individual without an individual entrepreneur status
On the second page of the reporting in question, you must indicate the country code of citizenship. The list of all values \u200b\u200bis presented in the All-Russian Classifier of the World Countries (Resolution of the State Standard of the Russian Federation No. 529-st).
Here are examples of some of the positions:
In the section about the address of the place of residence, indicate the code of the region of Russia in which the person is registered. When writing, be guided by Appendix No. 7 of the order of filling out a single calculation.
Insurance rate: table of codes in the calculation of premiums
When submitting the calculation, the tariff code must be indicated. It characterizes the category of the payer, as well as a number of related features.
In total, the legislation provides for 29 such codes. All of them are presented in the table below (Appendix No. 5):
Please note that when completing Appendix 1 of Section I, the combination of numbers from 21 to 29 does not apply in line 001 if several tariffs were in effect during the period. That is, the appropriate number of Appendices 1 (or its subsections) should be filled in. Each of them must contain the desired tariff.
The tax reporting period codes are a special digital coding that allows you to quickly and accurately set the time of reporting data submission. Officials have provided for individual designations - a special coding or codification. We'll take a closer look at what tax period code 34 and other meanings mean.
For all types of fiscal reports, legislation has provided for individual coding. Remembering a complete list of meanings is not easy. For this reason, accountants sometimes confuse them. Depending on the type of tax return, one code sometimes has several meanings. Certain figures are unchanged for different types of fiscal documents.
Key value
To designate a certain time interval during which tax reporting is valid, a special codification is used. This code acts as a 2-digit number, for example, it can be tax period code 34, 22 or some other.
The presented codification conveniently groups reports by the time of their creation. For example, this code provides an opportunity to quickly set the time period during which the payer calculated and transferred the tax to the budget.
A codification procedure has been developed for all types and codes of tax reporting. Let's take a closer look at how to determine the tax period for code 34 and other ciphers.
Payer's groups and status do not play any role in determining the code. In other words, the tax service in 2020 approves the codes individually for each form or report form, while the amount of contributions, taxes and the type of payer does not affect this. This encoding is used by organizations and individual entrepreneurs, as well as ordinary citizens and private practitioners.
VAT declaration
The current VAT reporting form and the procedure for entering data into it are approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / [email protected] The classification is carried out using 2-digit numbers. For example, code 22 will be used for the PNDS declaration for the second quarter of 2019. Code 24 is used for the fourth quarter.
A similar method of classification applies to fiscal reporting, it must be submitted every quarter. For example, when filling out reporting forms for water tax or UTII, you should indicate such codes.
Profit reports
Profit statements are classified differently from quarterly forms. For example, a profit declaration must be filled in with a cumulative result from the beginning of the year.
The codes need to be set like this:
If the company submits profit reports every month, then a different codification is used. For example, the first month is designated with the code 35, the next - 36, and so on.
The basic rules for entering data into income tax reporting are established by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / [email protected]
Code 50 is used in the report for companies that are at the stage of reorganization or liquidation. In other words, it is applied to reflect the most recent tax period when a legal entity is reorganized.
Consolidated group data
Often, information on corporate tax is collected not for one individual subject, but simultaneously for a group of organizations or their divisions. These associations are called the consolidated group.
When submitting a report to the tax office by a consolidated group, special codes are entered in the tax return:
Payroll reports
Reports on salaries, withholding taxes and insurance premiums assume the use of personal encoding.
For reporting 6-NDFL, a special reporting period is used - code 90, it informs about the year before the reorganization or liquidation of the legal entity that submits the declaration. This code is used to develop a single calculation of insurance premiums.
Common values \u200b\u200bare used for salary reports:
In the tax reporting period, code 34 is almost always used in the reports of the Federal Tax Service to denote a full calendar year. At the same time, the status and group of the payer are not fundamental. In other words, the code must be used by both companies and individual entrepreneurs and individuals when submitting a 3NDFL certificate, as well as other tax returns and reports.
Code table
Remembering codes for each type and form of tax returns and other reports is not easy. Making a mistake can lead to dire consequences. For example, if the accountant enters the wrong code in the report, then the tax service will not take into account the information submitted and will issue a fine for violating the deadline for submitting information.
Codes and ciphers in payment orders
When developing payment orders to pay tax liabilities in favor of the tax service, a completely different coding is used. The document denotes a code consisting of 10 values \u200b\u200bin the format: XX.XX.YYYY. XX is understood as a numerical or literal value of the time interval for which the payer transfers funds to the state budget. YYYY is the value of the calendar year for which the payment is made.
Timely will allow you not to have problems with the Federal Tax Service. often help to quickly and relatively accurately calculate the amount of the fiscal payment for transport. The page describes in detail how the apartment tax is calculated and how you can do it all yourself.
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