RSV billing period code. Location code

If the employee’s experience is less than 5 years, at the same time trying to raise his eyebrows. If former owner Usn in court, calculation of the amount and payment of place for temporary disability is determined Federal law dated December 29, 2006 N 255-FZ is no longer subject to the UST. And for their code, you don’t need such a big one, either an insufficient amount funds in the applicant's account.

Usually used in small places between the forces and positions of the parties, usually no one brings the matter to that time, such.

The VAT return received five new sections

By order dated October 29, 2014 No. ММВ-7-3/, the Federal Tax Service of Russia approved the form tax return for VAT, the procedure for filling it out, as well as the format for presenting it in electronic form. The declaration must be applied starting with reporting for the first quarter of 2015. The differences between the new declaration form and the old one are in our commentary.

The old declaration, approved by order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n.

Filling out the tax return cover page

The Russian Ministry of Finance is gradually changing valid forms declarations. Thus, based on the results of 2009, taxpayers must fill out, among other things, updated declarations for land tax, tax paid in connection with the application of the simplified taxation system (hereinafter referred to as the simplified tax system), agricultural tax. The title page in these forms is slightly different from title page other declarations.

Let's consider the features of filling out the title page of updated declarations, as well as the procedure for filling out the title page of other declarations (including calculation of the amounts of income paid to foreign organizations and taxes withheld).

Accounting location code

It should be noted that if the taxpayer carries out activities that fall under UTII in the territory under the jurisdiction of the tax authority, where he is registered at his location. then he must indicate on the title page of the declaration in the field “at place of registration (code)” the value:

If the payer carries out activities in respect of which UTII is applied, not at its location.

Tax return for value added tax

20. When filling out the Taxpayer Identification Number (TIN), which consists of ten characters, in the area of ​​twelve characters designated for recording the “TIN” indicator by taxpayers submitting a declaration on on paper, the indicator is filled in from left to right, starting from the first familiarity; a dash is placed in the last two familiarities.

Taxpayer identification number ( tax agent) (TIN) and reason code for registration (KPP) at the location of the organization in accordance with the Certificate of registration with the tax authority of a legal entity formed in accordance with the law Russian Federation, at the location on the territory of the Russian Federation in form N 12-1-7, approved by the Order of the Ministry of Taxes and Taxes of Russia dated November 27, 1998.

Tax reporting: registration location code

What is a code? We can say that this is a requisite for identifying an organization, individual entrepreneur by location, type of activity, accounting, etc. placed in tax, payment and other documents. Codes speed up the search process the desired enterprise on the network, in the classifier, they reduce the time for checking data and help make the transaction more transparent. Codes are required when filling out a tax return, in particular, TIN and KPP (reason for registration), designation of territories municipalities, classified in OKTMO, and other documents.

Nulevka: Filling out reports

You have opened an LLC or other enterprise on OSNO. But it doesn't work. But that’s not the problem - the account is opened, the bank charges a commission. Officials demand reports and don’t seem to want to close them, big things are about to begin. But you can’t afford to bear the costs of an accountant. Then you came to Right place. Due to numerous requests, we have prepared instructions for you on how to fill out accounting and tax reporting for the so-called “zero”.

About the tax return form for mineral extraction tax and the procedure for filling it out

The published Order cancels the previous form of declaration for mineral extraction tax (MET). approved by Order of the Ministry of Finance of Russia dated December 29, 2006 N 185n. The new report form has the same code - KND 1151054. Let's look at how it differs new form reporting.

There are minor changes to the title page. The details that allow you to determine which declaration is being submitted - primary or updated - are now filled out in a new way.

Selections from magazines for an accountant

Taxpayers of property tax are organizations that are recorded on the balance sheet as fixed assets (in the manner established for maintaining accounting) movable and real estate, including property:

Note: land and other environmental management facilities ( water bodies and others Natural resources) are not recognized as objects of taxation for property tax in accordance with Art.

ORDER of the Ministry of Finance of the Russian Federation dated N 58n (as amended) ON APPROVAL OF THE FORM OF THE TAX DECLARATION FOR THE TAX PAID IN CONNECTION WITH THE APPLICATION.

Based on paragraph 7 of Article 80 Tax Code Russian Federation (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2006, N 31, Art. 3436; 2007, N 1, Art. 28, Art. 31) and in in accordance with Federal Law No. 155-FZ of July 22, 2008 “On Amendments to Part Two of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 2008, No. 30, Art.

Reports submitted to the Federal Tax Service contain two blocks of information about the tax authority and the tax agent - in the form of encodings and full names. Code tax authority, location code, period, TIN, checkpoint are on the title page of any declaration. You can select a numerical designation for each field using the appendices to the procedure for filling out the corresponding report.

Using installed on state level coding when filling out reports is necessary to simplify operations for the classification and selection of taxpayers and tax agents. This helps to increase the efficiency of collecting statistical data and speeds up the procedure for issuing certificates of various contents when receiving requests from legal entities or individuals.

Fill in the column “At the location of registration” - code for individual entrepreneurs

Individual entrepreneurs, when filling out declarations under the simplified tax system, agricultural tax, 6-NDFL and UTII, select the code value:

• 120, that is, the report is submitted with reference to the place of residence of a specific individual entrepreneur;
• 320, if the declaration is submitted at the place of business activity.

In the case of VAT at the location of registration, the code for individual entrepreneurs will be 116.

What codes do legal entities use?

Legal entities that are not the largest or foreign companies, in declarations for VAT, profit, UTII, property tax, and calculations for insurance premiums, the code for the location of the accounting is 214.

Calculation of 6-NDFL requires indication of code 212 on the title page, which involves submitting the document according to actual location location of the enterprise. In declarations submitted for transport and land taxes, the encodings differ from those used in other reports. For transport tax the digital designation 260 is indicated, and when filling out land tax reporting - 270. For simplified people, when generating a declaration under the simplified tax system, code 210 is entered at the location of the accounting.

If there are separate divisions, the following codes are entered into reporting for them:

• in relation to income tax with the calculation of 6-NDFL – 220;
• regarding property tax – 221;
• in the case of insurance premiums – 222.

Code by location - where to look

When drawing up calculations for insurance premiums, you should be guided by the norms of the order of the Federal Tax Service dated October 10, 2016, registered under No. ММВ-7-11/551. All applicable codes for reporting documentation are given in the Procedure for filling out the calculation. In reporting on insurance premiums, the code for the place of registration appeared in 2017, all possible options are given in Appendix 4.

The codes used for the property tax declaration can be found in Appendix No. 3 of the Procedure, which was approved by order of the Federal Tax Service dated March 31, 2017 under No. ММВ-7-21/271@. With regard to land tax, when filling out the coding, you should refer to the table given in Appendix 3 of the Filling Out Procedure, put into effect by Order of the Federal Tax Service dated November 14, 2013 under No. ММВ-7-3/501@.

For the simplified tax system at the location of the registration, the code with a decoding is given in Appendix 2 of the Procedure for filling out the relevant declaration, approved by the Ministry of Finance in Order No. 58n dated June 22, 2009.

The "Tax authority code" field is located on the title page of the tax return. If you fill in the tax authority code incorrectly, the inspectorate will not accept the report. We have prepared detailed instructions for this field.

The Russian Ministry of Finance is gradually changing the current declaration forms. Thus, taxpayers must fill out, among others, updated declarations for land tax, tax paid in connection with the application of the simplified tax system (hereinafter referred to as the simplified tax system), and agricultural tax. The cover page on these forms is slightly different from the cover page on other returns.

Instructions for filling out form 6-NDFL.

Features of filling out the title page

Let's consider the features of filling out the title page of updated declarations, as well as the procedure for filling out the title page of other declarations (including calculation of the amounts of income paid to foreign organizations and taxes withheld).

The taxpayer fills out page 001 standard form title page, except for the section “To be completed by a tax authority employee.” This page contains:

1. information about the type of tax return, tax period and date of submission of the return to the tax authority (code);
2. basic accounting information about the taxpayer;
3. signature of the taxpayer - an individual or the manager, chief accountant of the taxpayer organization and (or) their authorized representative.

TIN and checkpoint

First, the TIN is indicated on the title page ( an identification number taxpayer) assigned to an organization or individual entrepreneur by the tax authority.

There are 12 cells in the “TIN” line. The same number of characters contains the TIN of an individual entrepreneur and an individual. An organization's TIN consists of 10 characters, so organizations fill out this line as follows. In the declaration on income tax, property tax, UTII, land tax, tax paid on application of the simplified tax system, as well as for agricultural tax, the TIN indicator in a zone of 12 cells is filled in from left to right starting from the first cell, with dashes placed in the last two cells. In other declarations and calculations of the amounts of income paid to foreign organizations and taxes withheld, organizations enter zeros in the first two cells, and the TIN is entered starting from the third cell.

After the TIN, organizations indicate the checkpoint. Legal and individuals, submitting declarations, TIN and KPP indicate on the basis of certificates and notifications of tax registration.

For Russian organizations and individuals, the forms of certificate and notification of tax registration are approved by order of the Federal Tax Service of Russia dated 08/11/11 No. YAK-7-6/488@ , for foreign organizations - By Order of the Federal Tax Service of Russia dated February 13, 2012 No. ММВ-7-6/80@ , for the largest taxpayers - by order of the Federal Tax Service of Russia dated April 26, 2005 No. SAE-3-09/178@. The specifics of registering the largest taxpayers are determined by Order of the Ministry of Finance of Russia dated July 11, 2005 No. 85n.

Adjustment number and reporting period

Next, in declarations for VAT, income tax, property tax, land tax, UTII, tax paid when applying the simplified tax system, and agricultural tax, the “Adjustment number” cell is filled in. When submitting the primary declaration, 0 is entered in this cell. If an updated declaration is submitted, then this cell indicates which updated declaration is being submitted to the tax authority (for example, 1, 2). The numbers are entered from left to right starting from the first cell. In unfilled cells, dashes are placed.

In other declarations, fill in the line “Type of document”, which indicates code 1 (primary) or 3 (corrective).

Code 1 is entered in primary declarations drawn up for a particular taxable period.

If errors (distortions) are detected in the calculation of tax in the previous tax period, the taxpayer must recalculate it and submit an updated tax return for this period. In this case, on the title page in the field of the line “Type of document”, code 3 is indicated, and through the fraction - serial number updated declaration.

The next indicator in the declarations is called this. In the corporate income tax return and the calculation of the amounts of income paid to foreign organizations and taxes withheld, it is called the “Tax (reporting) period.” The cells with the named indicators are filled in as follows. Income tax payers who report their tax quarterly put the number 34 in the “Tax (reporting) period” cell in their annual declaration. The same number is indicated by payers of land tax, agricultural tax and tax paid when applying the simplified tax system. Income tax payers who report monthly taxes indicate 46 in their annual declaration. Organizations that fill out calculations on the amounts of income paid to foreign organizations and withholding taxes based on the results of the fourth quarter indicate 3. In the “Tax period” cell, VAT and water tax payers indicate number 3, and payers of excise taxes and indirect taxes - number 1. Payers of UTII in the “Tax period” cell in the declaration for the fourth quarter, you must put 24.

Indicators " Reporting year", "Current tax period", "Current billing period» are filled in with the corresponding numbers.

Tax authority (code)

In the line field "Represented in tax authority code" it is necessary to indicate the code of the tax authority to which the declaration is submitted and its code in the appropriate cell. The first two digits are the code of the subject of the Russian Federation, the second two are the code of the tax authority. In the declaration for VAT, income tax, property tax, land tax, UTII, agricultural tax and tax paid when applying the simplified taxation system, only the tax authority code is indicated in the corresponding cells.

The company submits a profit tax return to the Federal Tax Service of Russia No. 8 in Moscow. Tax authority code set this - 7708. Where 77 is the region code, and 08 is the inspection code.

In the line “At the location (accounting)” in the declaration for VAT, income tax, property tax, land tax, UTII, agricultural tax and tax paid when applying the simplified tax system, the corresponding code is indicated (Tables 1, 2, 3, 4 , 5 and 6). In other declarations, depending on where they are submitted (at the location of the organization, separate division etc.), a V sign is placed in the corresponding cell. Largest taxpayer puts a V in the line “At the place of registration of the largest taxpayer.”

In the excise tax declaration in the line “At the place of location (residence)”, depending on who submits the declaration (Russian organization, separate division or entrepreneur), the sign V is placed in the corresponding cell. Foreign organizations put this sign in the line “At the place of implementation activities foreign organization through a permanent establishment."

Next, the full name of the Russian or foreign organization is indicated on the title page. If in constituent documents the organization has a Latin transcription, it also fits into the line. If the declaration is submitted individual entrepreneur or an individual, then his last name, first name and patronymic are indicated. They are entered completely without abbreviations in accordance with the identity document. In declarations for income tax, property tax, land tax, UTII, agricultural tax and tax paid when applying the simplified tax system, text indicators are filled in block letters from left to right.

Type code economic activity(if this indicator is provided on the title page) is indicated in accordance with All-Russian classifier types of economic activity OK 029-2001 (OKVED).

Main state registration number organization (OGRN) is indicated on the basis of a certificate of state registration legal entities or a certificate of entry into the Unified State Register legal entities.

Codes by location of registration

In the indicator “At the location (accounting) (code)” of the VAT return, the code value 400 is indicated. This code value means that the declaration is submitted at the place of registration of the taxpayer.

Table 1. Codes for submitting an income tax return to the tax authority

Table 2. Codes for submitting a property tax return to the tax authority

Table 3. Codes for submitting a land tax return to the tax authority

Table 4. Codes for submitting a tax return on UTII to the tax authority

Table 5. Codes for submitting a tax return to the tax authority for taxes paid when applying the simplified tax system

Table 6. Codes for submitting agricultural tax returns to the tax authority

The title page of the excise tax declaration reflects information about the presence (absence) of a certificate. The cell contains the following numbers:

• - 1 - if there is a certificate for the production of straight-run gasoline;
• - 2 - if there is a certificate for the processing of straight-run gasoline;
• - 3 - if there is a certificate for the production of denatured ethyl alcohol;
• - 4 - if there is a certificate of production, do not alcohol-containing products;
• - 5 - if there is a certificate for the production of alcohol-containing perfumery and cosmetic products in metal aerosol packaging;
• - 6 - if there is a certificate for the production of alcohol-containing products household chemicals in metal aerosol packaging;
• - 7 - in the absence of a certificate.

The taxpayer’s contact telephone number is also indicated on the title pages of the declarations.

The title page must indicate the number of pages on which the declaration is presented and the number of sheets of supporting documents or their copies attached to the declaration.

The accuracy and completeness of the information contained in the declaration is confirmed by the head of the organization with his signature in the appropriate section. The signature is certified by the seal of the organization. Also in this section, the last name, first name and patronymic of the named person are fully indicated and the date of signing the declaration is indicated. The declaration can also be signed by a representative of the taxpayer. In this case, a document confirming his authority to sign the declaration is attached to the declaration. In declarations on income tax, property tax, land tax, UTII, agricultural tax and tax paid when applying the simplified tax system, the surname, name and patronymic of the head of the organization and the taxpayer’s representative are given line by line in capital letters.

When accepting a tax return, a tax official in the section “To be completed by a tax authority employee” confirms the number of pages of the declaration and the number of sheets of documents attached to the declaration. It also indicates how the return is presented, the date of presentation and the registration number. All completed information is certified by the signature of a tax authority employee.

Page 002 of the title page (if it is included in the declaration) is filled out only when the TIN of the individual who signed the declaration is missing on the first page. In the declaration one by one social tax information about the place of residence of an individual, if he does not have a TIN, is filled out on the first page of the declaration. On page 002 the following are indicated:

• last name, first name, patronymic - in full without abbreviations in accordance with the identity document;
• contact telephone number with city code for interaction between a tax authority employee and an individual;
• information about the identity document (name of the document, series, who issued it and date of issue);
• the address of the place of residence in the Russian Federation is indicated on the basis of an entry in a passport or a document confirming registration at the place of residence (if it is not a passport, but another identification document), with the obligatory indication of the postal code and code of the subject of the Russian Federation. For foreign persons and stateless persons in the absence of a residence address, the address of conducting activities in the Russian Federation is indicated.

In addition to the above information, individuals indicate the date and place of birth, gender and citizenship.

The information indicated on page 002 is certified by the signatures of those persons who confirm the accuracy of the information on the first page.