Country codes of residence for 2 ndfl reference. The material was prepared on the basis of individual written advice provided as part of the Legal Consulting service

In 2015, the Federal Law "On Standardization in the Russian Federation" was signed, the main goal of which is to create a unified state policy in the field of standardization. The consequence of this was the adoption of the ESKK - a unified classification and coding system. Its constituent parts are OKIN and OKSM. Without information about citizens presented in these classifiers, it is impossible to fill out most of the documents, including obtaining information about the income of individuals.

Certificate 2-NDFL is a document that is issued to an employee at the place of official employment. It contains information about the source of income and withholding taxes for the past year.

The standardized form 2-NDFL assumes the use of the numerical designation of information on citizenship. In order to enter the data correctly, you will have to familiarize yourself with special reference books.

The citizenship code of the country of Russia (RF) for reference 2-NDFL on OKIN is 643.

Where to find data

OKIN is an all-Russian classifier of information about the population, consisting of facets (groups). It helps encrypt data and is used in the collection, processing and analysis of information about an individual.

OKMS is a reference guide for coding the citizenship of a particular state adopted in Russia. It contains a complete list of encryptions for all countries. To see the code of the state of citizenship of a foreign citizen, you must familiarize yourself with the table presented in the current version of the directory.

p. IV Appendix No. 2 Order of the Federal Tax Service of Russia dated 30.10.2015 No. ММВ-7-11 / 485

The "Citizenship (country code)" field contains the numeric code of the country of which the taxpayer is a citizen. The country code is indicated according to the All-Russian Classifier of the World Countries (OKSM).

The information classification system in the Russian Federation is complex and has many nuances. In order not to make mistakes when filling out the forms, or to double-check the data, it is better to seek the help of qualified specialists. Remember that a properly drawn up document is the key to the successful conduct of any business.

Country code Russia for filling out a certificate 2 personal income tax

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 according to 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 will 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 note that in paragraph 2.9 "Address in the country of residence" you also need to enter the state code. In addition to it, it is necessary to 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 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.

Filling in this field is mandatory 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

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 your full name in Latin letters. In the absence of a surname or patronymic, the fields are not filled.

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.

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

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, you must 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.

This line should contain the address of residence of the migrant in the country from where 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 Inspectorate of the Federal Tax Service 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 2018:

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

2-NDFL: foreign worker

Filling out a 2-NDFL certificate (approved by Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11 /) in relation to a foreign worker practically does not differ from filling out a certificate in relation to a Russian worker, but has some peculiarities.

Field "TIN in the Russian Federation"

This field must be filled in if the foreign employee is tax registered in the Russian Federation (clause 1 of the Appendix to the Order of the Ministry of Finance of the Russian Federation of October 21, 2010 N 129n). True, even if a foreigner has a Russian TIN, but you do not indicate it in the 2-NDFL certificate, nothing bad will happen.

Field "TIN in the country of citizenship"

If you have information about the TIN (its analogue) assigned to a foreign worker in his country of citizenship, fill in this field of the 2-NDFL certificate.

Fields "Surname", "First name", "Patronymic"

In these fields, you must indicate the full name of the labor migrant in accordance with the document proving his identity. In this case, it is allowed to fill in these fields in Latin letters.

If the foreign worker does not have a middle name, then the corresponding field is not filled.

Taxpayer Status field

In this field of the 2-NDFL certificate for a foreign citizen, a special code is put down, the value of which depends on who the foreign worker is specifically recognized for in order to pay personal income tax:

Citizenship codes: what they are and where to find them



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, must know all the necessary codes for a 2-NDFL reference.

Sample certificate 2-NDFL

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).

Filling out the certificate by Russians

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 clause 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. The 2-NDFL certificate form and a sample filling can be downloaded here.



Sample filling out a certificate 2-NDFL

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 to 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 in, 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 with both Cyrillic and Latin characters.

Features of registration of certificates for foreign citizens

No matter what 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 the data of the certificate correspond to the data of the foreign passport and other documents.



Taxpayer identification number (TIN) is a digital code that streamlines the accounting of taxpayers in the Russian Federation.

In 2-NDFL, the code and address of the Russian Federation appear, 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.

Citizenship and country code for reference 2 personal income tax: formation features

The main document governing the completion 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 for 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 us consider in the review all the nuances of the formation of this column according to the classifier of the countries of the OKSM world.



Section 2: data on physical. face

During the filling out of the second part of the personal income tax declaration 2, 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 in 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 status of the taxpayer, 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. Russia code 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 enter the address in any form.



Country code in the second part of the certificate 2 personal income tax

Filling in the country code is sometimes difficult. How to find the code? 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.



Model form 21 personal income tax for residents of the Russian Federation

An example of filling out the 2 personal income tax certificate for Russian citizenship, 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. The 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 for this there is no need to obtain Russian citizenship. 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 it is necessary to justify this status;
• 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 - a foreign passport for citizens permanently residing abroad and temporarily 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, in the fifth part of the certificate 2 of personal income tax, information on advance transfers should be indicated. If permission has been issued to reduce their size, the number and date of such a document must also be indicated.

Conclusion

Filling out all the fields is a simple process. It is important to know where you can clarify the citizenship of individuals. persons, for example, the code of Russia or the country that issued the document for reference 2 of personal income tax, and how to fill out the form if it is not available. All indicators are in the 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.

Citizenship Codes by Country Classifier



In world practice, there are many coding systems, both for different regions and countries, and for citizenship. There is no single system for this, but states try to adhere to the norms of the International Organization for Standardization, or ISO. Within the framework of its rules, the citizenship code is indicated in two and three-letter formats. For this, the Latin alphabet is used.

The Russian Federation is characterized by the use of its own coding system, which is called the All-Russian Classifier of the World - OKSM. It is adapted to ISO parameters. OCSM is designed to identify world powers, and is used in the exchange of information designed to solve economic, social and cultural problems. The objects of the classifier are the countries themselves that are of interest for foreign policy and other types of communication.

The classifier consists of three sections:

• Digital classification... It consists of three numbers that determine the affiliation to a particular power.
• State name... This block contains the full and abbreviated name of each country.

Digital encryption has an advantage over letter encryption. It lies in the fact that the name of the state may change, then the code will have to be changed. However, the numerical value will not be affected by this change.

The powers are not arranged alphabetically, but as the numbers increase. For Russia, the following values \u200b\u200bare used: RU, RUS, 643... Where are they indicated and why are they needed?

What is it needed for

The country code is used in a number of cases. For example, when designating state numbers of vehicles. Thanks to the letters indicated on the number, you can easily determine the belonging of the transport to one or another power.

It is also used by accountants to classify taxpayers. In this case, citizenship is entered in numbers. If a person does not have a civilian identity, then the code of the state that issued him the passport is entered.

Flight reservations also require encryption. It is indicated using the Latin alphabet. At the same time, if a person has more than one citizenship, indicate the one according to whose documents he is flying. It is important to note that citizenship and nationality are different concepts. By nationality, a citizen can be, for example, a Spaniard, and belong to the Russian Federation, which is confirmed by a passport issued in the Russian Federation.

Another situation requiring knowledge of the OKSM ciphers is filling out a certificate in the form 2-NDFL... The encryption is entered into the second section entitled "Data on an individual - recipient of income". The fifth point is intended for this. Citizenship is indicated using numbers.

The second time it is entered in the designation of the address of the place of residence of the person receiving the certificate. There are no strict rules, both alphabetic and numerical values \u200b\u200bcan be used. For foreigners and stateless persons, the code of the state from which they came to the territory of Russia should be entered.

In addition, the code is entered in various papers issued by the social security authorities. Any certificate issued in the department of social protection requires the correct encoding. On sick leave issued in medical institutions, a code is also entered. Moreover, if a sick leave is issued in Russia, then the numbers will be indicated as 643, regardless of which country the person belongs to.

How to find out

It is not difficult to find out the necessary numbers to fill out the documents. For this, it is enough to refer to the classifier, which is available on many sites on the Internet. No special knowledge is required for this, so anyone can figure out the code.

What country code should I indicate in the 2-NDFL certificate for a foreign worker with a TRP?

Hello!
A foreign citizen of Uzbekistan (860) received a TRP on June 15, 2015. What country code should I indicate in the 2NDFL certificate for 2016?
Code 860 based on the passport of a foreign citizen or 643? based on RVP?
The FMS employee asks to indicate 860 and the passport of a foreign citizen, I doubt it (shook the answer with a reference to the law or article).

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION FEDERAL TAX SERVICE ORDER dated October 30, 2015 N ММВ-7-11 / ON APPROVAL OF THE FORM OF INFORMATION ON THE INCOME OF AN INDIVIDUAL, THE ORDER OF FILLING OUT THE FORMAT AND FORMAT
The "Citizenship (country code)" field contains the numeric code of the country of which the taxpayer is a citizen. The country code is indicated according to the All-Russian Classifier of the World Countries (OKSM). If the taxpayer does not have citizenship, the country code of the country that issued the document proving his identity is indicated in the “Country Code” field. In the field "Code of the identity document" the code of the type of identity document is indicated in accordance with the Directory "Codes of types of documents proving the identity of the taxpayer" (Appendix No. 1 to this Procedure). In the field "Series and number" the details of the document proving the identity of the taxpayer are indicated, respectively, the series and number of the document, the "N" sign is not put down.

Registration in Moscow for citizens of Armenia We draw your attention to the fact that in 2015 Armenia entered the Eurasian Economic Union, in connection with which a number of changes are introduced regarding the stay and work of citizens of Armenia on the territory of Russia. Order from 10 [...]

This document will be required in cases where it becomes necessary to sign an employment agreement between a company, an organization, on the one hand, and an individual, on the other.

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There are general rules and procedure for entering information. If we are talking about an employee who does not have Russian citizenship, the algorithm for filling out the form has certain specifics, which should be considered in more detail.

Norms of the law

A sample 2-NDFL certificate for a foreigner who has arrived in Russia and plans to carry out labor activities on its territory is regulated by the current Order of the Federal Tax Service of October 30, 2015.

The document reflects information about both the employee and the employer. Within the framework of regulatory and legal acts, all migrants working in enterprises in the country must have a special permitting patent.

The procedure for calculating income, deductions, premiums and deductions, information about which is also indicated in the certificate, is approved by the Tax Code of the Russian Federation - in particular,.

What is it for?

This certificate is needed both by the executive state bodies and the employee himself.

In the first case, it is the replenishment of the information base on income taxation withheld from the worker for a specific period of time.

The need of an individual is an order of magnitude higher, you cannot do without a document, if necessary:

• confirm your credit solvency;
• to receive an annual tax deduction;
• to participate in litigation, filing claims, arbitration disputes and proceedings;
• when changing the place of work;
• when applying for a residence permit and obtaining a Russian passport by a foreigner as a resident.

What income do you include?

There is no definite answer to this question. In each case, there may be different categories of income and deductions.

You need to fill in only those of the specified items that relate to the financial turnover of this employee.

It can be:

• official wages;
• additional income - from authorship, innovation, publications;
• any activities payable;
• financial contributions indicating the currency equivalent;
• promotional profits;
• insurance charges;
• buybacks;
• rental income;
• profit from the sale of goods or products;
• maternity, pension, vacation and hospital charges.

From all of the above, the compiler chooses what is relevant to him and gives the appropriate information.

Registration of a 2-NDFL certificate for a foreign citizen in 2019

Since 2019, the form has undergone changes in the lines related to citizenship. So, in the second section of the document, a place appeared for indicating the TIN of the country from which the employee came.

The same list of legal statuses of persons transferring taxes has increased, and new items have appeared:

• workers, qualified as migrants, who left their homeland on a voluntary basis, while being compatriots;
• persons considered refugees;
• employees of other states carrying out labor activities under the patent.

Compilation procedure

This certificate should be drawn up by all managers who have employees.

Served in paper or electronic form, if there are more than 10 staff units - only in electronic form.

All information is drawn from the tax register for personal income tax accounting. Financial indicators are shown in ruble terms. The pennies are rounded.

Section 1

Reflects all data about a tax agent. The head indicates the last name, first name, patronymic (without abbreviations), in the same way as it is written in the passport, personal tax number, OKATO, work and mobile phone.

If there are no contacts, this line is not filled.

Section 2

All information concerning an individual is registered here.

In the column where the TIN number should be written, it means registration with the tax service of the Russian Federation. If it is not there, the deadline remains empty - no notes are made.

Personal passport data are written in Latin block letters, as indicated in the employee's identity document.

The "status" field is drawn up according to the table.

Date of birth is filled in with Arabic numerals. In the column on the availability of citizenship, a code is written, consisting of several numbers. The complete list of codes is regulated by the unified world classifier of countries.

The lines about the place of residence, the subject of the federation, and other information that has nothing to do with persons who have arrived from abroad should be left blank.

Section 3

To correctly fill out this section, you need to use the table of accepted code designations of income and expense items.

The main requirement is to do everything as correctly as possible.

For example, citizen Petrov had a prize for good work. Such payments are assigned the code "2000" (similar to the wage code). If the basis for awarding is a holiday event, then this is already a different code, "4800", since such an incentive is classified in the accounting tax document circulation as other income. Separate codes are not allocated for them.

At the top of the section, the size of the base tax rate is mandatory - in this case, it is 30%.

Section 4

Contains information about all tax deductions that have taken place from a foreign employee.

A specific reporting period is taken as a basis. The filling principle is the same system of codes as in the previous section (taken from the classifier).

Column "notification" - reflects the data of the relevant paper that the employee received from the migration service, which legally enshrines his right to provide an annual tax deduction of medical, social or property orientation.

Section 5

For a foreigner, this section is completed in a standard manner.

If the indicator is more than the amount of the declared personal income tax, then in the next two lines for withheld and paid fees to the state budget, you need to put zeros.

The term “tax base” refers to the amount remaining after deductions for all accrued income. Moreover, for a foreign citizen on a patent, it is necessary to separately indicate the amount of advance charges.

Sample filling

Sample filling 2 - personal income tax for a foreign citizen can be viewed at the link.

Previously, a separate form would be filled in for each employee, now everything can be completed in one certificate.

Let's consider the main nuances and specifics of submitting information, depending on the legal circumstances.

Features:

How to fill out the form taking into account the legal status of residence of a stateless person? Depending on the basis on which a person lives and works in Russia, the specifics of paperwork depends.

On the patent

The only distinguishing feature when filling out a 2-personal income tax certificate for persons without a Russian passport who have a patent for work is the indication of the status code of a taxpayer of category "6".

All other fields are filled in in the general order.

With RVP

If the company employs a person who has a temporary residence permit, in the column "document code" confirming the identity of the employee, code 15. It reflects the status of the resident.

The serial number of the permit for temporary residence in the territory of the Russian Federation is not written in full - only its digital abbreviation is indicated. You do not need to write alphabetic characters.

With a residence permit

According to Articles 3 and 10 of the Federal Law, a residence permit is a status that confirms the legal right of a person to be within the territorial borders of the country, as well as to enter and leave the Russian Federation at his own discretion.

However, this document cannot serve as a confirmation of the identity of a person who does not have Russian citizenship.

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 according to 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 will 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 note that in paragraph 2.9 "Address in the country of residence" you also need to enter the state code. In addition to it, it is necessary to 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 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 mandatory 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 your 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, you must 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.

• The address

This line should contain the address of residence of the migrant in the country from where 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 Inspectorate of the Federal Tax Service 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 submission of a 2-NDFL certificate, however, the deadlines 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.

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The main document governing the completion 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 for 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 us consider in the review all the nuances of the formation of this column according to the classifier of the countries of the OKSM world.

During the filling out of the second part of the personal income tax declaration 2, 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 in 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 status of the taxpayer, 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. Russia code 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 enter the address in any form.

Filling in the country code is sometimes difficult. How to find the code? 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 the 2 personal income tax certificate for Russian citizenship, 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. The 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 for this there is no need to obtain Russian citizenship. 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 it is necessary to justify this status;
• 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 - a foreign passport for citizens permanently residing abroad and temporarily 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, in the fifth part of the certificate 2 of personal income tax, information on advance transfers should be indicated. If permission has been issued to reduce their size, the number and date of such a document must also be indicated.

Conclusion

Filling out all the fields is a simple process. It is important to know where you can clarify the citizenship of individuals. persons, for example, the code of Russia or the country that issued the document for reference 2 of personal income tax, and how to fill out the form if it is not available. All indicators are in the 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.

Filling out a 2-NDFL certificate in relation to a foreign worker practically does not differ from filling out a certificate in relation to a Russian worker, but it has some peculiarities.

Field "TIN in the Russian Federation"

This field must be filled in if the foreign employee is tax registered in the Russian Federation (clause 1 of the Appendix to the Order of the Ministry of Finance of the Russian Federation of October 21, 2010 N 129n). True, even if a foreigner has a Russian TIN, but you do not indicate it in the 2-NDFL certificate, nothing bad will happen (see, for example, Letter of the Federal Tax Service of 06.09.2017 N BS-4-11 / [email protected]).

Field "TIN in the country of citizenship"

If you have information about the TIN (its analogue) assigned to a foreign worker in his country of citizenship, fill in this field of the 2-NDFL certificate.

Fields "Last name", "First name", "Patronymic"

In these fields, you must indicate the full name of the labor migrant in accordance with the document proving his identity. In this case, it is allowed to fill in these fields in Latin letters.

If the foreign worker does not have a middle name, then the corresponding field is not filled.

Taxpayer Status field

In this field of the certificate 2-NDFL (approved by the Order of the Federal Tax Service of Russia dated 02.10.2018 N ММВ-7-11 / [email protected]) for a foreign citizen, a special code is put down, the meaning of which depends on who the foreign worker is specifically recognized for in order to pay personal income tax:

Field "Citizenship (country code)"

Here, indicate the numeric code of the country of which your foreign worker is a citizen, in accordance with the All-Russian Classifier of the World (Resolution of the State Standard of Russia of 12/14/2001 N 529-st). For example, if your employee is a citizen of the Republic of Belarus, enter the code “112” in the “Citizenship (country code)” field.

Field "ID document code"

As a rule, this field contains the code “10” - “Passport of a foreign citizen”. All codes and their meanings can be found in Appendix No. 1 to the Procedure, approved. By order of the Federal Tax Service of Russia dated 02.10.2018 N ММВ-7-11 / [email protected].

The field "Address of residence in the Russian Federation"

This field indicates the full address at which the foreign worker is registered in the Russian Federation at the place of residence or at the place of stay.

Country code field

Here you need to indicate the code of the country of permanent residence of the foreign worker in accordance with the All-Russian Classifier of the World.

Address field

In this field, write down the address of your labor migrant in the country of permanent residence. The address is indicated in any form and the use of letters of the Latin alphabet is allowed.

If you fill out a 2-NDFL certificate for an employee working in the Russian Federation on the basis of a patent

If the tax inspectorate has confirmed the right to reduce the agent's personal income tax by the amount of fixed advances, then in the 2-NDFL certificate the amount of such advances is reflected in section 2 "Total amounts of income and tax based on the results of the tax period" in the line "The amount of fixed advance payments".
Also, in the 2-NDFL certificate, you need to reflect the number and date of the notification confirming the right to decrease, and the code of the Federal Tax Service that issued this notification. And do not forget to put the notification code - "3".