Country code armenia for 2 ndfl. Citizenship codes: what they are and where to find them

Every citizen must know the code of Russia, the country of citizenship for the 2 personal income tax certificate, since incomplete filling of this document can lead to the accrual of penalties. The necessary numerical data can be found in the OKSM - the all-Russian classifier of the countries of the world.

Filling out a certificate for a citizen of Russia

The income of a person with a Russian indigenous person must be taken into account in the 2-NDFL certificate. Each field of the document is drawn up in accordance with the established rules. Moving on to the second block "Data on an individual", we must fill in all the lines of the paper. Having reached point 2.5 "Citizenship", we already need information from the all-Russian classifier of the countries of the world described above, it is there that all the state codes are indicated. If a person has citizenship, the country code of Russia for reference 2-NDFL is 643.

There are situations when a taxpayer is in the status of a stateless person (a person who does not have citizenship), in this case, in the line "Country Code", the employer must enter the code designation of the state that issued the document proving his identity.

Going down the document below, you can pay attention that in paragraph 2.9 "Address in the country of residence" you also need to enter the state code. In addition to it, you must enter the full address of residence of a person without citizenship and an immigrant (in the state where they came from). The legislation allows you to draw up a line in any form (both in Latin letters and in Cyrillic).

Attention! At the same time, it is allowed not to issue the item "Address of the place of residence in the Russian Federation", but on condition that item 2.9 has already been completed.

We issue a certificate to a foreign citizen

Any physical labor of a migrant must be documented. The document for each person has a single form, but the entered data may differ depending on the situation, so each line requires special study.

• TIN in the Russian Federation

Filling in this field is required in case of tax registration of a migrant employee. Although even if you have a TIN, you can not indicate it in the 2-NDFL certificate

• TIN, in the state of which he has citizenship

If the migrant has a TIN in the country from which he arrived, then it should also be entered in the document.

Information from the main identity document is entered into this block. It is allowed to enter the full name in Latin letters. In the absence of a surname or patronymic, the fields are not filled.

• Taxpayer status

This field is also drawn up according to a certain classifier. The code denotes who the immigrant is:

1. for residents of Russia - 1;
2. for non-residents of the Russian Federation - 2;
3. for non-residents with a demanded specialty (highly qualified worker) - 3;
4. participant of the program "Resettlement of Compatriots" - 4;
5. refugee - 5;
6. a person who has a patent for work - 6.

• State code

In any case, 643 is indicated here, since the registration is carried out on the territory of Russia.

• Identity document code

In most cases, "10" is indicated here - a foreign passport, but if it is not there, then you can enter a certificate of birth (03), a serviceman's ticket (07), a residence permit in (12), Temporary identity card (14), RVP in the Russian Federation (15), etc.

• Residence address in the Russian Federation

In this block, you should indicate the full coordinates of residence of the person by which the migrant is registered in Russia.

Code of the country

• Home state code

We now turn to the main part of the document.

In this block, it is necessary to enter the country code of the state of which the migrant is a citizen, taking into account the all-Russian classifier of the countries of the world. A striking example is the recruitment of a citizen of the Republic of Azerbaijan. You must enter 031.

• Address

This line should contain the address of residence of the migrant in the country from which he arrived. The legislation allows you to make entries in an arbitrary order (Latin letters are allowed).

Filling out a 2-NDFL certificate for an employee who has received a patent for work in the Russian Federation

In some cases, the Federal Tax Service Inspectorate agrees to reduce personal income tax by the amount of established advance payments that were paid to visitors with an existing patent. This amount must be indicated in the document.

Every year, new rules are introduced regarding the registration and delivery of a 2-NDFL certificate, however, the deadlines for delivery remain unchanged. For the current year, tax agents must submit reports in 2019:

• Personal income tax was not withheld from the income paid in 2016 - until March 1.
• In 2016, individuals were paid income - until April 3.

Attention! Due to the latest changes in legislation, the legal information in this article may become out of date!

Our lawyer can advise you free of charge - write a question in the form below.

To fill out some documents, both Russians and citizens of other countries need to know the citizenship codes in order to enter them in the appropriate columns. Incorrect filling of official papers entails penalties. An individual, be it a foreigner or a citizen of Russia, being a taxpayer, is obliged to know all the necessary codes for a 2-NDFL reference.

All the necessary information for processing tax documents can be found in a special all-Russian classifier, which includes identification character sets for all states of the world (abbreviated name of the OKSM).

Regardless of whether the place of your permanent registration is Russia, Ukraine, Belarus or another country, when filling out tax forms and other documents related to work and income, you must know all the necessary codes, OKIN, citizenship, etc. Until they are entered in the appropriate boxes, the document will be considered invalid, since it will not give full and complete information about you.

Russian citizens in the 2-NDFL certificate will need to indicate the code combination of the numbers assigned by the Russian Federation. It is written in paragraph 2.5 of the second block of the document called "Data on a civilian." In the OKSM of the Russian Federation, the number is 643. It must be entered in the above column.

The status of a stateless person does not relieve you of the obligation to enter the data recorded in the classifiers in the certificate. In the document, such a person needs to enter information about the country that issued him the identity paper. and can be downloaded here.

Further, continuing to work with the help, you should repeat the number from paragraph 2.5, but already in line 2.9. Following is the detailed address where the person for whom the document is being filled out lives. If we are talking about a foreign citizen, it is not the Russian temporary residence permit where the registration was carried out that fits, but the data on the foreigner's place of residence in the homeland, the code of which he indicates by taking it in the all-Russian classifier. For convenience, the line can be filled in both Cyrillic and Latin characters.

Features of registration of certificates for foreign citizens

Whichever country you are a citizen of, when applying for a job in the Russian Federation, you register with the tax service.

Employed foreign citizens are subject to the legislation of the Russian Federation, which they must strictly follow.

Having received the status of a taxpayer, you become the owner of a TIN. If this abbreviation is also relevant in your home country, both TINs are indicated in the personal income tax. A foreign worker is allowed to write his personal data in Latin letters. For example, holders of Moldovan citizenship can enter their first and last name as is customary in their home country. This will not be considered an error. It is important that these certificates correspond to the data of the foreign passport and other documents.

In 2-NDFL, the code and address of the Russian Federation appears, as well as the code and address of the country of residence.

Table of codes of states, a large percentage of whose citizens work in Russia.

That is, in relation to the Russian Federation, everyone should write "643" in the column dedicated to the encoding, and below, in the column "Country of residence", the code of the country of citizenship. If it is Belarus, indicate "112", citizens of Ukraine write "804", Armenia - "051", an individual, whose main country is Kyrgyzstan, must write "417".

Thus, the document contains information about the citizenship of the taxpayer registered. Sometimes accountants have a question of what to do with persons who are not citizens of any country. For them, the code 999 is relevant.

The complete one can be downloaded here.

This help may be needed in many situations and questions often arise when filling out. Such as: where the current country codes are contained or what feature is put down in the document. This text is intended to dispel doubts and help to successfully submit documents, for example, to the tax office.

In general, this document reflects the level of income and taxes of an individual for a certain period. When filling out, the past calendar working year is usually taken and at the end of the year the certificate is submitted by the accounting department to the tax office. In addition, at the request of the employee, it can be provided to him for such needs:

• can be useful if he takes a large bank loan, and in the case of mortgages and car loans, a certificate is required
• sometimes they ask in the personnel department during employment, but on the other hand it happens that such a certificate is automatically issued
• in the tax office for registration of deductions (for example, if a child's parents study for a fee at a university, they have the right to a deduction)
• to calculate the pension
• adoption
• litigation, especially related to labor relations

The certificate is prepared free of charge within three days and must contain the signature of the head, sealed with a seal (if applicable). At the same time, if an employee has changed several jobs in a year, then the employer has the right to draw up a certificate only for the period of work at his enterprise.

Signs 1 and 2 in Help

One of the tricky questions for a filler is which sign to use.

A certificate with attribute 1 is filled in for each employee to whom the company paid funds and withheld tax from them, as well as for those funds for which it is impossible to withhold. Submitted to the Federal Tax Service no later than April 1.

If it is impossible to collect personal income tax, then a separate certificate is drawn up with attribute 2. For example, if a gift was made more than four thousand to a person who is not an employee of the company. The certificate must be submitted by March 1 and indicate the amount of income from which it is impossible to withhold tax and the potential amount of tax.

Thus, if there are incomes for which tax cannot be paid, then you will have to draw up 2 certificates per person with signs 1 and 2. In the first, display all income received by the employee, in the second only those incomes from which it is impossible to pay tax.

Where to find the correct country code

The OCSM countries were approved by the decree of the State Standard of December 14, two thousand and one, number 529-ST. There are constant updates for this document, so you need to find the latest version. There are several legal websites that keep their databases up to date. Therefore, you can use them. On the sites, this information is absolutely free.

Also, this document is contained directly on the Gosstandart website, but only in the initial version, and all its editions are separate. That is, the user himself will have to check all the changes with the initial version of the resolution, which is extremely inconvenient.

Filling in 2 personal income tax for a citizen of Russia

The form is divided into several sections.

In this upper part there are 2 sections and here you need to enter the following details:

• the name of the tax agent, that is, the organization that issues the certificate
• sign indicating the possibility or impossibility of paying tax
• the number of the certificate, as well as for what period, and on what date it is drawn up
• territorial tax code where the company is registered
• revision number (zero means that no revisions have been made to the document yet)
• company telephone with area code
• details of the organization: INN, and KPP (for individual entrepreneurs, a dash)
• TIN of the citizen for whom the form is being filled out
• Name and date of birth of the employee
• taxpayer status (one for a Russian resident)
• RF code or country code where the employee came from
• the code of the document used (twenty-one means a passport) and its series, number
• the address where the employee lives

The second part of the certificate consists of three sections, which indicate income by month, deductions and the amount of calculated tax and paid tax.

Section three lists the coded types of income received. So in this example, the salary is displayed with the code 2000, the vacation using the code 2012, and in the twelfth month 2720 the gift received. As for the 501 code, this is the standard maximum deduction of four thousand from the gift received. Anything above is subject to personal income tax.

The fourth section reflects the deductions. So, deduction with code 126 is up to eighteen years.

The fifth section for calculating personal income tax. Adding all income for each month (including a gift), we get 282,000 rubles. By deductions, respectively, 23,000 + 4,000 = 27,000 rubles come out. The total base on which the tax is calculated is 282,000 - 27,000 = 255,000 rubles. And the calculated tax is 255,000 * 13% = 33,150 rubles.

But in this example, the employee Vinnik resigned on December 1, and, accordingly, the accountant in December has no basis for receiving tax on the value of a gift exceeding four thousand. After all, the deduction is given only in the amount of four thousand, and the gift costs 12,000, therefore, with a difference of 12,000 - 4,000 = 8,000 rubles. tax should be paid. But since Vinnik is no longer working, this is impossible and the accountant writes in a special field the amount that could not be kept, that is, 8,000 * 13% = 1,040 rubles. And in those fields where the withheld and transferred tax is indicated, the amount of the calculated tax is written, reduced by this tax, which cannot be collected.

Since the tax is impossible to pay, then you should additionally make up 2 personal income tax with indication of attribute 2. Where, in general, all the same data are put, but only the value of this gift is indicated in the income and the unpaid tax is calculated only on it.

Features of issuing a certificate for a foreign citizen

For foreigners, the filling is not very different, but there are several discrepancies:

Thus, filling out the certificate is not a particularly difficult process. The main thing is not to get confused in a large number of numbers and enter the correct codes. All this information is in government documents.

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Name: All-Russian classification of countries of the world Abbreviation: OKSM Designation: OK (MK (ISO 3166) 004-97) 025-2001 In English: Russian classification of countries of the world Responsible: Rostekhregulirovanie Basis: Resolution of the State Standard of the Russian Federation of 12/14/2001 No. 529 -st Date of introduction: 01.07.2002 End date: not established (there is no order to cancel the classifier or replace it with a new one) Last change: No. 24, effective from May 1, 2019 Basis for the change: Order of Rosstandart dated February 20, 2019 No. 45-st. Adopted to replace the old OKSM classifier - OK (MK (ISO 3166) 004-97) 025-95.

Development and purpose

The All-Russian Classifier of the Countries of the World was developed by the All-Russian Research Institute of Classification, Terminology and Information on Standardization and Quality (VNIIKI) of the State Standard of Russia and the Central Bank of the Russian Federation (Bank of Russia). Introduced by the Scientific and Technical Department of the Gosstandart of Russia.

Purpose: identification of the countries of the world, used in the exchange of information at the international level.
International standards: brought in line with the International Standard ISO 3166-97 "Codes for the Representation of Names of Countries", the Interstate Classifier of Countries of the World MK (ISO 3166) 004-97.
Note: OKSM is part of the Unified System of Classification and Coding of Technical, Economic and Social Information.

Classifier structure

The OKSM structure consists of 3 blocks:

• Digital identification - a three-digit digital code of the country of the world;
• Name - short and full name of the country in the world;
• Alphabetic identification - two-digit (alpha-2) and three-digit (alpha-3) alphabetic codes, consisting of letters of the Latin alphabet.

If the full name is absent, it means that it is the same as the short name. Letter codes have a visual association (similarity in spelling) with the generally accepted name of the country in the world. Two-digit codes are recommended for international exchanges. Three-digit codes are used to exchange information in exceptional cases. Changing the name of a country in the world may change the alphabetic codes, but this does not affect the numeric code.

Recording example

It should be borne in mind that the dictionaries and geographical maps published by Rosreestr use the names of countries that differ from the names in the OKSM.

Composition

• Countries of the world
• Appendix A. Names of countries of the world in alphabetical order
• Appendix B. List of alpha-2 codes and short names of countries in the world
• Appendix B. List of alpha-3 codes and short names of countries in the world
• Appendix D. Areas not included in ISO 3166-97. (Excluded)
• Appendix E. Short names and codes of countries of the world, distributed by macrogeographic regions

The main document governing the filling out of Form 2 for personal income tax is an order of the Federal Tax Service dated October 30, 2015 with all the changes registered as of the date of compilation of the indicators. In addition to the Tax Inspectorate, for which information on income is generated at the end of the reporting year, a certificate may be needed by individuals. face in many situations. Some fields are difficult to fill in, for example, which region code to specify in the second part. If there are no questions for a resident of the Russian Federation, what to do with non-residents. Let's consider in the review all the nuances of the formation of this column according to the classifier of the countries of the world of the OCSM.

During the filling out of the second part of the 2 personal income tax declaration, the indicators in the cells are entered in relation to the data on the individual:

• TIN in Russia - this parameter confirms the employee's registration with the fiscal authority. If the number is not assigned, you do not need to fill in the information;
• TIN in the country of citizenship - if the TIN or its analogue is assigned to an individual in the country of citizenship, you must indicate it. This column is not filled in for residents of Russia;
• cells with the last name, first name and patronymic are drawn up in accordance with passport data, if there is no patronymic, you do not need to fill out the column. If the foreigner's document does not have a translation into Russian, the information is transferred to the Latin alphabet;
• for the field about the taxpayer status, you must select one of six characteristics:

If during a calendar year an employee working in the Russian Federation changed his status and was a resident of Russia for a certain period, sign 1 should be indicated in the status field;

• information about the date of birth is indicated in the format DD MM YYYY;
• the field on citizenship is filled in according to the classifier of countries. The code of Russia is 643, for residents of the Republics of Armenia and Azerbaijan - country codes 051 and 031, respectively.

If nat. persons - a foreign employee does not have citizenship, indicate the code of the state that issued the identity document;

• in the column "Document code" select the appropriate code from Appendix No. 1 to the order of the tax service. For example, for reference 2 personal income tax: sign for a residence permit - 12, for a passport indicate 21, for a military ID - 07;
• in the data field about the series and the number of the form fill in the information about the identity document without indicating the sign No.

By order of January 17, 2018, a new form of the 2 personal income tax declaration was introduced, where there is no information about the place of residence of individuals. faces. You should not specify the address in any form.

Filling in the country code is sometimes difficult. How to find the cipher? For example, for the Republic of Belarus, it may not be difficult - this is 112, for Ukraine - 804, but not all countries are listed in the general classifier. In this case, choose the cipher of the state that issued the personal identification document. faces.

If a foreign citizen from the Republic of Tajikistan, the Republic of Uzbekistan or the Republic of Kazakhstan works with the registration of a patent agreement and the payment of advance payments, the country code should be indicated 762, 860 and 398, respectively, the status sign for them is 6. These rules for filling in the country code apply to residents of the Republic Moldova - code 498.

An example of filling out a certificate of 2 personal income tax for citizenship of the Russian Federation, taking into account the updates of January 17, 2018 in sections 2, 4 and 5, is as follows:

Features of filling out the 2 personal income tax declaration for a foreign employee

To fill out the report, they are guided by the order of the Federal Tax Service and the Tax Code. Formation of 2 personal income tax declaration for a foreign citizen is practically no different from a resident of the Russian Federation, but there are several features for reflecting information in some fields:

• The personal income tax rate depends on the number of days of residence in the country. If the place of residence of a taxpayer in the Russian Federation is more than 183 days a year, then its status has been changed to "resident", and there is no need to obtain Russian citizenship for this. Accordingly, in the cell about the status, you can indicate sign 1, the personal income tax rate - 13%;
• if the employee lives less than the designated period, therefore, during the filling in of 2 personal income tax report to the non-resident, sign 2 is indicated and personal income tax is calculated at a rate of 30%. For immigrants from the EurAsEC states, the income tax is calculated at the rate of 13% of the total income in Russia, but justification of this status is necessary;
• if there is data on the assignment of a Russian TIN, the corresponding value about foreign information can be omitted;
• in the column “passport” for a foreign employee, sign 10 should be indicated - an international passport for citizens permanently residing abroad and temporarily staying in the territory of the Russian Federation;
• if a foreign citizen works on the territory of the Russian Federation on the basis of a patent, information on advance transfers should be indicated in the fifth part of the certificate 2 of personal income tax. If permission is issued to reduce their size, you must also indicate the number and date of such a document.

Conclusion

Filling in all the fields is a simple process. It is important to know where you can clarify the citizenship of the individual. persons, for example, the code of Russia or the country that issued the document for reference 2 personal income tax, and how to fill out the form if it is absent. All indicators are in legislative acts on the official websites, on the page of the Office of the Federal Migration Service of the FMS, in case of a change in which the data is promptly updated.