Since 2017, new codes for the billing period have been established in the calculation of insurance premiums. Below we have given the new codes in the form of a convenient table and their decoding in 2017.
What is the settlement and reporting period for insurance premiums, is enshrined in Art. 423 of the Tax Code of the Russian Federation:
These are the periods of time for which the company must submit a report. As for the deadlines for reporting, payers need to submit a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period. Separate deadlines for the delivery of the calculation on paper and in in electronic format are not provided.
In the calculation of insurance premiums in 2017, both periods are reflected in one line, only with different codes.
For each billing period, the accountant puts his own code in the reporting. How to designate the billing period in the calculation of insurance premiums in 2017, and what code to put, we told further.
Important: The following sections of the report must be submitted: title, section 1 with its subsections, annex 2, related to section 1 and section 3. The remaining sections are provided for employers who made payments and payments at different rates from the standard.
The code for the calculation period for calculating insurance premiums is indicated on the title page and in section 3. The third section is responsible for personalized information, information about it is below.
On the title, you need to fill in all the fields, except for the section “Filled in by the employee tax authority". Also on this sheet there are fields "Settlement (reporting) period" and "Calendar year".
In the line "Settlement (reporting) period" you need to write the code of the settlement period for calculating insurance premiums for which data is provided. All codes according to the new form are presented in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. We have listed them in the table below.
The accountant submits the calculation of contributions for the six months. This billing period corresponds to period 31.
In a quarter, the accountant will report for 9 months - select code 33.
Important: On the title page, there was no need to indicate the average payroll and payroll number of the organization, as was the case in RSV-1. There is also no place for printing, the report can be certified simply with a signature.
The code tax period- a two-digit cipher, which is entered in a special field tax return or payment document. It is required for employees of the IFTS. Using machine processing of information, with its help they determine the period of time that is the basis for calculating the tax or its verification.
AT individual cases tax period code carries other information. In particular, using certain codes, it can be established that the declaration was filed by the company for the last tax period before liquidation.
Taxable period- this is the time interval for which the taxable base is calculated. For each type of tax, its own period is legally defined - from month to quarter and year. Each quarter is marked with its own code.
When calculating some taxes, tax periods, in turn, are divided into reporting periods. For each reporting period, the tax is calculated and paid. For each type of tax, the reporting periods are also specified in the Tax Code separately. It can be:
In some cases, a monthly form is used, in particular, if a company pays income tax based on actual profit - then reporting periods calculated for a specific month are used to calculate preliminary payments (as an advance).
In this case, according to Article 285 of the Tax Code, the tax period is calendar year. The periods for the report are 1 quarter, half a year or 9 months, when calculating tax advances based on actual profit - one, two, three, four and so on months until the end of the calendar year.
On the title page of the declaration, a two-digit code of the reporting period is put, i.e. the one for which the advance tax is calculated and paid.
The codes depend on the calculation type of the reporting period. For quarterly calculations, in general, apply next encoding:
The latter option is indicated in the final, annual declaration.
If the reporting periods are calendar months, then they are marked with numbers from 35 to 46, where 35 is January, 36 is February, 37 is March (and so on), and 46, respectively, is December.
For consolidated groups of taxpayers applied own coding system. Codes for KGN:
The reporting periods for this group of payers who have chosen the monthly form of payment are marked with numbers from 57 to 68, respectively.
Code 50 is a special code. It means that this is the final tax period for the organization in its current form, after which it will be reorganized or completely liquidated. This period may not be associated with a specific time area or season.
It can be calculated either from the beginning of the year to the actual date of liquidation or reorganization, incl. if more than a quarter, half a year and 9 months have passed, or from the date of creation to the day of liquidation, if the company ceased to exist within one year.
When calculating it, the period for calculation and payment is prior year, reporting. This is established by Article 379 of the Tax Code.
Reporting periods for the company may not be established. In this case, no advance payments need to be calculated and paid.
There are a number of subtleties in applying this tax. Enterprises with branches, or real estate in other regions, for each of them they serve separate declaration. Property tax(for organizations, not individuals) belongs to the regional, goes not to the federal treasury, but to the budget of the territory, region or republic Russian Federation in which it is paid.
Each separate subdivision of a branched organization pays it on one's own Moreover, there are often cases when, for example, for the main department of an enterprise, reporting periods are not established by regional regulations, and he does not pay advances on tax, and for one or more branches located in other regions, reporting periods are set by local authorities, and they make advance payments two to four times a year.
For separate real estate in other regions (warehouse, building, etc.), in which a separate subdivision does not fit, in central office companies, the accounting department also draws up a separate declaration, which is sent to the IFTS of the area where the property is located.
The numerical codes of the periods that are indicated in the declaration are similar to the codes for income tax. If the declaration is submitted for a year, then it is marked with code 34. If for any reporting period, then quarterly, respectively. It is worth noting that reporting by months in this tax not provided.
When calculating advances on income and property tax of an organization, the IFTS is required to provide calculations of these payments if reporting periods are established for the enterprise.
The tax period used when working on is a year (calendar). Reporting, similar to the above cases - the first quarter, six months and 9 months. But, unlike the taxes described above, it is not required to provide calculations of advance payments.
Standard codes for tax and reporting periods are used - 34 for a calendar year, etc., as well as special codes:
For taxpayers who, for any reason, lost their right to work on a simplified tax system during the year, the reporting period during which the right to the simplified tax system was valid becomes the tax period. This means that if an organization worked on a “simplification”, for example, until November of the current year, and then lost this right, then it must file a declaration at the end of the right to the simplified tax system, indicating the reporting period code of nine months, i.e. 33.
The tax period used for the single tax on imputed income is a quarter. It is also considered the reporting period. All UTII reporting must be submitted to the tax until the 20th of the month, which follows the quarter - the tax period, while the tax can actually be paid until the 25th.
The codes used are as follows:
The number 5, in the first position in the code of the tax period, always means for the employees of the Federal Tax Service that this period was the last in the company's activities. After him, it was liquidated, incl. through bankruptcy proceedings, or reorganized into another company, which may apply a different tax rate.
From January 1, 2021, UTII is completely abolished in Russia (Federal Law of September 29, 2019 No. 325-FZ)
For some types of taxes, different numerical coding of reporting periods - quarters is used. This is necessary to facilitate the automatic processing of submitted declarations by the Federal Tax Service. So, they distinguish:
So, in the first case, 21 - marking the first quarter, 31 - half a year, 33 - 9 months. For CGT, these periods are marked with a range of numbers 13-15, respectively.
When paying tax on property (meaning real estate), the the next encoding of quarters:
With the simplified tax system, the same period codes apply as with the payment of income tax, i.e. 21, 31, 33 - quarters, 34 - calendar year.
With UTII (single tax on imputed income), quarters I-IV are indicated in the declaration as 21-24, unless this tax period in the history of the company is the last. Then encoding 51 is applied - for the first, 54, 55, 56 - for the second, third and fourth quarters.
In addition to the period code, it is also required to enter in the declaration the code of its method, as well as the place of presentation.
There are three codes used when filling out declarations for income tax, property, with the simplified tax system or UTII. Code 120 - at the place of residence of the individual entrepreneur, code 210 - at the place where the Russian organization is legally located, code 215 - at the legal address of the successor organization of some other company that is not among the largest taxpayers.
There are more codes for UTII at the place of presentation. With a single imputed income tax, the following can be used:
For other types of taxes, other codes are used, the rules for their application are regulated by orders of the Federal Tax Service or other regulations.
The main document establishing codes for tax periods is the Tax Code with its Annexes. In addition, Orders of the Federal Tax Service are periodically issued that create, change or cancel certain forms, encodings.
Code 34 was approved by Order of the Federal Tax Service of Russia No. ММВ-7 / 3-600 of November 26, 2014, codes for UTII - by Order of the Federal Tax Service of Russia No. ММВ-7 / 3-353 of July 4, 2014 (amended on December 22, 2015), and so on .
Periodically, new regulations are issued that change, supplement or cancel the old ones, so it is necessary carefully control course of change regulatory framework to avoid errors in the calculation and payment of taxes.
It is set separately for each type of tax. If it is a month or a quarter, then, as a rule, the declaration must be filed and the tax paid within the next month. It, unlike the tax period, determines the advance payments on account of the tax in its entirety.
Each type of tax has its own reporting period. For taxes and fees in which the reporting period is a year, for example, 2019, a profit declaration must be submitted before March 28, for property - before March 30, for the simplified tax system - before March 31, 2020.
Changes in tax legislation presented in this video.
Appendix No. 3
to the order of filling
calculation of insurance premiums,
approved by order
Federal Tax Service
dated October 10, 2016 N ММВ-7-11/
Codes defining the settlement (reporting) period
1 quarter in case of reorganization (liquidation) of the organization
half a year in case of reorganization (liquidation) of the organization
9 months in case of reorganization (liquidation) of the organization
year in case of reorganization (liquidation) of the organization
© NPP GARANT-SERVICE LLC, 2019. The GARANT system has been produced since 1990. Garant Company and its partners are members of the Russian Association of Legal Information GARANT.
CODES OF REPORTING PERIODS
I quarter - in case of reorganization (liquidation) of the organization
Half a year - in case of reorganization (liquidation) of the organization
9 months - in case of reorganization (liquidation) of the organization
order of the Federal Tax Service of Russia of October 29, 2014 N MMV-7-3 /
However, changes taking into account this innovation in the form of a tax return and tax calculation for an advance payment on this tax not yet entered. In this regard, the specialists of the tax department explained how to fill out tax reports on the line “Reporting period (code)” (letter of the Federal Tax Service of Russia dated March 25, 2016 No. BS-4-11 / “On corporate property tax”).
Thus, specialists of the Federal Tax Service of Russia in the letter provide codes that should be indicated to taxpayers when filling out tax calculations for advance payments before official changes are made to the approved reporting form on the line “Reporting period (code)”. These are the following codes:
The only legally recognized interval is the calendar year, which begins on January 1 and ends on December 31 inclusive (clause 6 of article 15 402-FZ), the code for such a reporting period is 34 in financial statements. Sometimes it has an annual duration (365 days), but it starts from another date, it is called financial.
An intermediate one is also distinguished, which is limited to a month or a quarter - for monthly and quarterly registers, respectively.
Since accounting is annually submitted to the IFTS once (during the first 3 working months), the calendar year, which begins on January 1, is still considered the main one. Thus, the reporting period in the financial statements of 2017 began on 01/01/2017.
The annual report, which consists of the final balance sheet and its appendices, is submitted by accountants to the territorial tax inspectorates by the end of March of the next year. But there are situations when organizations submit intra-annual reports to INFS: monthly and quarterly.
Due to the large number financial documents processed by specialists, in order to avoid confusion, a special periodicity coding was introduced. The codes of the reporting periods of the financial statements of 2016 were changed by Appendix 3 (as amended on December 20, 2016) to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/, and to determine the time interval for which you need to report, in 2017 -2018 the following notation applies:
According to paragraph 5 of Art. 13 402-FZ, accounting is considered intermediate, which is compiled for an interval of less than one calendar year. These can be monthly or quarterly registers.
Interim reports are submitted only when the organization is obliged to submit it in accordance with the current legislation of the Russian Federation, by-laws and regulations, as well as constituent documents or decisions of managers and owners (clause 4 of article 13 402-FZ). In such cases, the dates of the OP must be fixed in accounting policy institutions.
The deadlines for the submission of intermediate forms are not established by the current legislation. The terms and time intervals for which you need to report are determined by internal and external users of accounting.
What codes of the settlement and reporting period to put down the calculation of insurance premiums, which has been submitted to the IFTS since 2017? Where on the title page and in section 3 to put down the codes? A table of codes with decoding, as well as a sample of codes on the title page, are in this reference material.
Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service (Ch. 34 of the Tax Code of the Russian Federation). In this regard, from 2017, the calculation of insurance premiums for mandatory pension (social, medical) insurance must be submitted to the tax inspectorates. At the same time, the form of calculation is completely new. The new form was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. Report for the first time using new form required for the first quarter of 2017. See "Calculation of insurance premiums (RSV) for the 1st quarter of 2017: an example of filling out."
Since 2017 insurance premiums governed by the provisions of the Tax Code of the Russian Federation. So, in particular, Article 423 of the Tax Code of the Russian Federation defines the concepts of the settlement and reporting periods for insurance premiums:
The calculation of insurance premiums, the form of which has been filled out since 2017 for the purpose of sending reports to the Federal Tax Service Inspectorate, includes, among other things, the title page.
In the title page, policyholders (organizations or individual entrepreneurs) need to fill in all the fields, except for the section “To be completed by an employee of the tax authority”. On the title page there are fields “Settlement (reporting) period and “Calendar year”.
In the "calendar year" field, enter the year in which you submit the calculation of insurance premiums. Accordingly, if you submit a calculation, for example, for the 1st quarter of 2017, then filling out the title page and the codes of the calculation period on it may look like this:
Keep in mind that the period codes have changed since 2017. Before, when you passed RSV-1 calculations, other codes were used:
Section 3 is personalized information for each individual. In this section, you also need to show the code of the settlement (reporting) period:
If the calculation is formed during the reorganization or liquidation of the organization, the codes will be as follows:
If you find an error, please highlight a piece of text and click Ctrl+Enter.
The tax period for income tax is defined as a calendar year (clause 1, article 285 of the Tax Code of the Russian Federation). That is, this is the period from January 1 to December 31.
But this is in the general case, and there are exceptions to it, which include the creation or liquidation (reorganization) of an organization in the middle of the year.
So, for a newly created organization, the first tax period for income tax, by virtue of paragraph 2 of Art. 55 of the Tax Code of the Russian Federation, there will be a period of time:
If a foreign organization, whose activities do not lead to the creation of a representative office, independently recognizes itself as a tax resident of the Russian Federation, then in accordance with paragraph 6 of Art. 55 of the Tax Code of the Russian Federation, the first tax period for income tax for it will be the period:
For a liquidated or reorganized organization, the last such period for income tax will be a segment (clause 3 of article 55 of the Tax Code of the Russian Federation):
According to the results of the reporting periods, advance payments for income tax are made, tax returns are also submitted (clause 1, article 55, clause 2, article 285, clause 1, article 289 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation establishes 2 types of reporting periods for income tax (we will conditionally call them quarterly and monthly). They depend on which method of calculating advances on profit the organization has chosen - the usual quarterly or on the basis of actually received profit.
With ordinary advances, the reporting periods are (clause 2 of article 285 of the Tax Code of the Russian Federation):
With advances calculated from actual profit (clause 2 of article 285 of the Tax Code of the Russian Federation):
For example, January, January-February, January-March, etc.
The tax or reporting period for income tax is required to be indicated in the "profitable" declaration - on the title page. The periods are encoded, their codes are given in Appendix 1 to the Procedure for filling out the declaration (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/).
They are used in declarations for the consolidated group of taxpayers (CGT) and designate the 1st quarter, half a year, 9 months and the year for the CGT
Designate quarterly reporting periods: I quarter, half a year, 9 months and a year, respectively
Monthly reporting periods: 1 month, 2 months, 3 months and so - until the end of the year
The code indicates the last tax period during the reorganization (liquidation) of the organization
Indicated by responsible CGT participants paying monthly advances based on actual profit
Correct our material “Checklist for filling out an income tax return for 9 months of 2019” will help you fill out an income tax return.
The tax period for income tax is a year. The duration of the first and last tax period in the life of an organization is determined according to the rules of Art. 55 of the Tax Code of the Russian Federation. In the profit tax declaration, the reporting and tax periods are indicated in accordance with the codes specified in Appendix 1 to the Procedure for filling out the declaration.
In accordance with the Tax Code of the Russian Federation, a tax period may consist of one or more reporting periods (clause 1, article 55 of the Tax Code of the Russian Federation). The tax and reporting periods for VAT are the same. That is, each tax period consists of one reporting period.
Accordingly, each declaration contains information only for the corresponding VAT tax period, which is a quarter. In other words, it is filled with a non-cumulative total.
Business entities must report on the accrued and paid insurance premiums to the Federal Tax Service using a unified RSV form. Its template and filling algorithm are regulated by order No. ММВ-7-11 dated 10.10.2016 / Part of the parameters by which you can identify the insured and the type of charges are indicated in reporting form using special codes. All possible options ciphers are fixed in the Procedure for filling out the form from Order No. MMV-7-11 / (Appendices 1-8 to the Procedure).
All categories of employers are required to provide calculation of insurance premiums, including those who have temporarily suspended work and do not make payments in favor of individuals. If in this situation the business entity does not submit information on the status of payments on contributions to the regulatory authority (the Federal Tax Service), the entrepreneur will automatically be included in the group of violators (letter of the Federal Tax Service of Russia dated July 16, 2018 No. BS-4-11 /). To avoid a fine, you must pass the ERSVR (calculation of insurance premiums) zero (more precisely, not ERSVR, but the current version of the report - RSV).
The legislation provides for the need to designate with the help of codes the method of presenting calculated data:
if the report is issued on paper and delivered to the Federal Tax Service by mail, code 01 is used if the document is handed over to the employee tax office personally - 02;
the paper version of the calculation can be equipped with a barcode, in this case code 10 is used for postal items, and 09 for personally transmitted documents;
when submitting reports through the TCS, code 04 must be entered.
The code of the billing period for insurance premiums is indicated on the title page. If we are talking about the 1st quarter, code 21 is put, a half-year corresponds to a numerical combination of 31, nine months - 33, a year is indicated by code 34. A separate cipher system is provided for reorganized and liquidated business entities. What other codes should be indicated in the report:
code identifying the tax authority;
code at the place of registration (the location of the insured, for example, the IP puts 120, the notary indicates his place of residence with the code 122, entity when submitting a report at the location, enter the code 214);
code according to the OKVED2 reference book, by which the controlling body can identify the main line of business of the insured;
reorganization form code, which is set only if there are grounds (for example, when going through the merger procedure, this fact is indicated by the number 2, when separating, code 3 is used, code 5 indicates accession, liquidated firms put 0);
codes of the country of citizenship, certifying document, subject of the Russian Federation at the place of residence - these codes are required when generating information about the payer of contributions, which is an individual without IP status;
OKTMO code to indicate that the insured belongs to a particular municipality;
CSC, with the help of which a distinction is made different types payments to the budget;
cipher indicating the payer's tariff.
The tariff code in the calculation of insurance premiums can take a value from 01 to 29. For example, under code 01 there are insurers working on the OSNO, code 02 is typical for simplistic people, 03 - imputants, 12 - payers on PSN. Most of the codes are provided to identify reduced and additional rates of insurance premiums.
When filling out the page on the accrued amounts of income and pension contributions for each employee, you must fill in field 200 - the category code in the calculation of insurance premiums. With the help of this cipher, the nature of the current relationship between the employer and individual. For example:
Where: "-" is the serial number of the tax authority in the region.
The field of this code is located on the title page to the right of the IFTS code. It is indicated depending on the territorial location of the enterprise and its legal status. Values can be:
EXAMPLE
Let's assume that OOO "Guru" is located on the territory of Russia - in the city of Tomsk. Then the number 214 is put in the field under consideration, and the IFTS code is 7017:
On the title page after the name of the organization you need to indicate the code economic activity- according to OKVED2. It contains information about the name of the field of activity of the company and a description of the grouping of its specific activities. You can see its value:
EXAMPLE
The field of activity of Guru LLC is the production of armored and reinforced safes, as well as fire-resistant doors. According to the 2nd edition of the Classifier, the type of activity under consideration was assigned the code 25.99.21. It is indicated in the corresponding field of the title page:
There are different options for submitting a single calculation of contributions to tax service. Can personally bring a document, send it by mail or telecommunications networks. Upon receipt, the inspection itself puts down the code, depending on the method chosen by the enterprise. This must be done by an employee of the IFTS. Possible values are presented in the table:
When there is a process of termination of the activity of an economic entity, the creation of one / several companies or other changes related to succession, the corresponding code is indicated in a single calculation of insurance premiums. Its possible values are specified in Appendix No. 2 of the procedure for filling out the calculation:
In the absence of actions related to reorganization or liquidation, a dash is put in the corresponding field.
On the second page of the reporting in question, it is necessary to indicate the code of the country of citizenship. A list of all values is provided in All-Russian classifier countries of the world (Decree of the State Standard of the Russian Federation No. 529-st).
Here are some examples of positions:
In the section about the address of the place of residence, indicate the code of the region of Russia in which the person is registered. When writing, follow Appendix No. 7 of the procedure for filling out a single calculation.
When submitting the calculation, the tariff code must be indicated. It characterizes the category of the payer, as well as a number of related features.
In total, the legislation provides for 29 such codes. All of them are presented in the table below (Appendix No. 5):
Please note that when filling out Appendix 1 of Section I, the combination of numbers from 21 to 29 is not applied in line 001 if several tariffs were in effect during the period. That is, you should fill out the appropriate number of Annexes 1 (or its subsections). Each of them must contain the desired tariff.
Approved by the Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99. In order not to overload the form with the necessary data, some of the information is indicated in the report in the form of codes. The values entered in specially designated cells are strictly regulated. Let's decipher which code for the tax return under the simplified tax system is selected in a particular case.
Conditional numbers of codes allow you to quickly read the information reflected in the reporting. Thanks to the codes, some of the information is automatically recognized. Without specifying the exact values, it will not be possible to accurately fill out the form. The required code for the tax return under the simplified tax system can be found in the corresponding annex to the "Procedure for filling out the declaration", approved. Order No. ММВ-7-3/99 (hereinafter referred to as the Procedure).
You cannot leave blank coded fields of the form. Otherwise, the tax authorities will ask for clarifications, and the reporting person will most likely be forced to submit an updated form. The payers indicate the codes in accordance with their data, guided by the given transcripts.
Any indicator in the lines of the declaration is written from left to right, a dash is put in empty cells. Here are the approved values for each coded field.
After filling in the TIN, KPP and the adjustment number (in the primary report “0--”, hereinafter referred to as the serial number of the clarifying form), the tax period is indicated on the title page. For annual USN declaration tax period code - "34".
In addition to the specified value, the indicator may take other numerical expressions (Appendix 1 to the Order):
95 - the last tax period when changing the special regime of the simplified tax system to another taxation system;
96 - the last period, if the IP taxpayer ceases to carry out activities that are taxed under the "simplification" (but another type remains, to which, for example, a patent applies).
When an individual entrepreneur is deregistered, after the company has submitted an application for closure or notice of reorganization, reports for the last period are sent to the Federal Tax Service Inspectorate. In this case, the liquidation code is indicated in the declaration under the USN-"50".
In all other cases, the code “34” must be entered in the “tax period” field in the declaration under the simplified tax system. The year for which the report is being submitted is written next to it.
On the first sheet of the report, there are several more coded indicators.
The taxpayer is obliged to put down in the line “Submitted to the tax authority” the code of the FTS body to which it sends the reporting. The IFTS number can be found in the notice of registration. Another option is to find it at the address of registration of the company (place of residence of the individual entrepreneur).
The next field reflects the place of registration of the payer. In the USN declaration, the code at the location takes on a numerical value (Appendix 2 to the Filling Order):
120 - for individual entrepreneurs at the place of residence;
210 - for legal entities at the location;
215 - for legal successors at the location (not recognized by the largest taxpayers).
Through this coding, the verification program recognizes who submitted the statements.
The types of activities and their codes are chosen by economic entities during registration, guided by the OKVED2 reference book. In the future, they can be changed, supplemented or abandoned unnecessary. You can check which types are declared and select the required code using an extract from the state register of the Unified State Register of Legal Entities / EGRIP. The title page indicates the OKVED code of the main activity.
Companies can be reorganized in different ways. The encoding value in the line "Form of reorganization, liquidation" is selected depending on what exactly happened (Appendix 3 to the Procedure):
1 - the company has been transformed;
2 - two or more firms have merged into one (merger);
3 - one company was divided into several (separation);
5 - another organization was attached to the organization (affiliation);
6 - made separation with simultaneous accession;
0 - indicated during liquidation.
This field is filled in by "simplifiers" only if the corresponding events took place, otherwise the cells are simply crossed out.
Taxpayers do not indicate other codes on the first sheet of the declaration.
In sections 1.1 and 1.2 of the declaration, fields are allocated for OKTMO. This code can have 8 or 11 characters. It shows the territorial affiliation of the company or individual entrepreneur to a particular municipality. You can find it in your inspectorate or find it on the Internet at the registration address by contacting the special ]]> FIAS service ]]> . Line 010 in the specified sections is filled in without fail, and in lines 030, 060, 090 the numerical value is entered only when changing the location of the company / place of residence of the IP (clause 4.2 of the Procedure).
Section 3 is intended to record funding received from philanthropists or allocated for specific purposes. To understand exactly what funds were received, all types of receipts were assigned their own codes.
In Appendix 5 of the Procedure, funding is divided into:
maintenance receipts non-profit organizations and to conduct business in accordance with the charter.
Persons who did not receive such funds do not complete Section 3.
Code values are given in the table:
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Name of funds received |
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Special-purpose financing: |
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investments during investment competitions (bidding) in the manner prescribed by the legislation of the Russian Federation |
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investments from foreign persons to finance production capital investments, provided that they are used within 1 calendar year from the date of receipt |
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funds of equity holders, investors on the accounts of the developer organization |
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funds from funds to support scientific, scientific and technical, innovation activities created in accordance with federal law dated August 23, 1996 N 127-FZ for specific scientific, scientific and technical programs and projects |
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funds for the formation of funds to support scientific, scientific and technical, innovative activities (created in accordance with the law 127-FZ) |
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funds of medical organizations, for the provision of medical services to insured persons from insurance organizations in the CHI system |
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property owners' funds apartment buildings received to the accounts of homeowners associations, housing cooperatives, housing cooperatives and other specialized consumer cooperatives, management companies, as well as to the accounts of non-profit organizations engaged in overhaul activities |
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Target receipts for the maintenance of non-profit organizations and their statutory activities |
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contributions of founders (participants, members) |
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income in the form of works (services) received by NGOs free of charge, performed (rendered) on the basis of relevant agreements |
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donations, according to the civil legislation of the Russian Federation |
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deductions for the formation of a reserve for repairs, overhauls common property for HOAs, housing cooperatives, housing cooperatives, horticultural, horticultural, garage-building cooperatives or other specialized consumer cooperatives by their members (in accordance with Article 324 of the Tax Code) |
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for the formation of funds to support scientific, scientific, technical, and innovative activities (created in accordance with Law 127-FZ) |
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property, property rights passing NPOs by will in the order of inheritance |
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funds provided for the implementation of the statutory activities of NCOs from: |
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federal budget; |
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budgets of subjects of the Russian Federation; |
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local budgets; |
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budgets of state off-budget funds |
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funds and other property, property rights received for the implementation of charitable activities |
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proceeds from the owners to the institutions they have created |
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funds received by trade union organizations in accordance with collective agreements (agreements) for holding socio-cultural and other events provided for by their statutory activities |
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funds received by structural organizations of DOSAAF Russia: |
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from federal body executive power, commissioner for defense; |
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other executive authority (except for the one specified under code 270) under the general contract |
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target deductions from organizations of DOSAAF of Russia, used in accordance with the constituent documents for the training in accordance with the legislation of the Russian Federation of citizens in military specialties, military-patriotic education of youth, the development of aviation, technical and military-applied sports |
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funds received by NCOs free of charge for conducting statutory activities not related to entrepreneurial activities, from the funds created by them structural divisions(departments) that are taxpayers (hereinafter referred to as divisions), transferred by divisions at the expense of targeted revenues received by them for the maintenance and conduct of statutory activities |
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funds received by the subdivisions from the NPOs that created them, transferred at the expense of targeted revenues received for the maintenance and conduct of statutory activities |
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property (including cash) and (or) property rights received by religious organizations for the implementation of statutory activities |
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money, real estate, securities received by NPOs for the formation or replenishment of endowment capital (in accordance with Federal Law No. 275-FZ of December 30, 2006) |
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funds received by NCOs - owners of endowment capital from management companies that carry out trust management of property constituting endowment capital (in accordance with the law of December 30, 2006 N 275-FZ) |
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funds received by NCOs from specialized endowment management organizations (in accordance with the law of December 30, 2006 N 275-FZ)" |
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property rights in the form of a right free use state and municipal property received by NPOs by decisions of state bodies. local self-government authorities to conduct statutory activities |
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funds and other property received in the form of gratuitous assistance (assistance) (in accordance with Federal Law No. 95-FZ of May 4, 1999) |
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fixed assets and intangible assets received free of charge in accordance with international treaties of the Russian Federation, as well as in accordance with the legislation of the Russian Federation by nuclear power plants for production purposes to improve their safety |
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property received by the state and municipal institutions by decision of the executive authorities |
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property received free of charge by state and municipal educational institutions, as well as non-governmental educational institutions that have licenses for educational activities for the conduct of statutory activities |
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fixed assets received by organizations that are part of the DOSAAF structure of Russia (when they are transferred between two or more organizations that are part of the general structure), used to train citizens in military specialties, military-patriotic education of youth, development of aviation, technical and military applied sports |
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funds and other property received by unitary enterprises from the owner of the property of this enterprise or a body authorized by him |
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property (including money) and (or) property rights received by a religious organization in connection with the performance of religious rites and ceremonies, from the sale of literature and religious items |
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other received target funds, not taken into account when determining tax base(in accordance with Article 251 of the Tax Code) |
If the organization is not reorganized or liquidated, a dash must be put in the corresponding calculation field.
Depending on who and to which IFTS submits the calculation, in the field “At the location (accounting) (code)” of the title page of the calculation, one of the following codes must be indicated (Appendix No. 4 to the Procedure, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/ [email protected] ):
| Code value | The code |
|---|---|
| At the place of residence of an individual who is not an individual entrepreneur | 112 |
| At the place of residence of the IP | 120 |
| At the place of residence of the lawyer who established the law office | 121 |
| At the place of residence of a notary engaged in private practice | 122 |
| At the place of residence of the member (head) of the KFH | 124 |
| By location Russian organization | 214 |
| At the place of registration of the legal successor of the Russian organization | 217 |
| At the place of registration of the Russian organization at the location of a separate subdivision | 222 |
| At the location of the EP of the foreign organization in the Russian Federation | 335 |
| At the place of registration of an international organization in the Russian Federation | 350 |
The payer of insurance premiums must indicate in the calculation the code of the tariff applied by him for insurance premiums. This code is reflected in line 001 of Appendix No. 1 to Section 1.
All tariff codes are given in Appendix No. 5 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] For example, a payer of insurance premiums using the DOS and paying contributions at the basic rate should reflect the code “01” in this line, and payers on the simplified tax system who also use the basic rate of contributions - the code “02”.
Keep in mind that tariff codes "21" - "29" are not used when filling out line 001 of Appendix No. 1 to Section 1.
In addition, it is important to note that if during the reporting / billing period the payer applied several tariffs, then he must include in the calculation as many appendices No. 1 to Section 1 (or only individual subsections of Annex No. 1 to Section 1), as many tariffs were applied during this reporting / billing period.
The tariff code is also reflected in columns 270 of section 3 of the calculation. These columns indicate the code corresponding to the tariff, which is applied by the payer to payments to employees subject to contributions under additional tariffs (Article 428 of the Tax Code of the Russian Federation).
The type code of the identity document is indicated in line 140 of section 3 of the calculation of insurance premiums.
For example, if in personalized accounting information you reflect the data of the passport of an employee who is a citizen of the Russian Federation, then in line 140 you need to indicate the code "21". If the data of the employee's passport is reflected - foreign citizen, then the code "10" is put in this line.
All codes of types of identity documents are contained in Appendix No. 6 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected]
In columns 200 of section 3, the payer of insurance premiums must indicate the categories of the insured person in respect of whom personalized accounting information is being submitted.
The category codes of the insured person are contained in Appendix No. 8 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] So, for example, if an employee belongs to the category of persons subject to mandatory pension insurance, and for which insurance premiums are paid, then this employee is assigned the code “HP” in order to complete the calculation of insurance premiums.
In addition to the above information, the following information is reflected in the calculation of insurance premiums in coded form:
| Code view | Place where the code is indicated in the calculation of insurance premiums | Comments |
|---|---|---|
| Tax authority code | Title page | You can find your IFTS code in our |
| Code of the type of economic activity according to the OKVED2 classifier | Title page | You must specify the code corresponding to your type of activity. The code is taken from the Classifier OK 029-2014 (NACE Rev. 2), approved. Order of Rosstandart dated January 31, 2014 No. 14-st |
| Citizenship country code/ Citizenship (country code) | p.070 of Appendix 9 to section 1 | You will find the country code in OKSM, approved. Decree of the State Standard of Russia of December 14, 2001 No. 529-st |
| p.120 section 3 | ||
| OKTMO code | p.010 section 1 | Reflected code municipality/ inter-settlement territory / settlement, which is part of the municipality, on the territory of which the payer pays insurance premiums. OKTMO are contained in the Classifier, approved. Order of Rosstandart dated June 14, 2013 No. 159-st |
| p.010 section 2 | ||
| KBK | p.020 section 1 | You need to provide a code budget classification to which are credited: - contributions to the OPS |
| p.020 section 2 | ||
| p.040 section 1 | - contributions to compulsory health insurance | |
| p.040 section 2 | ||
| p.060 section 1 | - contributions to the OPS at additional rates | |
| p.080 section 1 | - contributions to additional social security | |
| p.100 section 1 | — contributions to compulsory social insurance in case of temporary disability due to motherhood (contributions to VNiM) | |
| Sign of the basis for calculating insurance premiums for additional tariffs | p.001 subsection 1.3.1 | This line indicates: - "1", if contributions in the amount of 9% are accrued for payments to employees employed in work with harmful working conditions (clause 1 of article 428 of the Tax Code of the Russian Federation, 400-FZ); - "2", if contributions in the amount of 6% are accrued for payments to employees employed in work with difficult working conditions (clause 2 of article 428 of the Tax Code of the Russian Federation,) |
| Foundation code | p.001 subsection 1.3.2 | The choice of code depends on the basis for calculating contributions for additional tariffs established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation: - "1", if the contributions established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, are charged on payments to employees employed in work with harmful working conditions (clause 1 of article 428 of the Tax Code of the Russian Federation, clause 1 of part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ); - "2", if the contributions established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, are charged on payments to employees employed in jobs with difficult working conditions (clause 2 of article 428 of the Tax Code of the Russian Federation, paragraphs 2-18, part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ) |
| Fill base | p.002 subsection 1.3.2 | The code corresponding to the basis for establishing the additional tariff is displayed: - "1" - based on the results of the special assessment; - "2" - based on the results of certification of workplaces; - "3" - based on the results of a special assessment and the results of attestation of workplaces |
| Working condition class code | p.003 subsection 1.3.2 | You must specify one of the codes corresponding to the working conditions: - "1" - dangerous, subclass of working conditions - 4; - "2" - harmful, subclass of working conditions - 3.4; - "3" - harmful, subclass of working conditions - 3.3; - "4" - harmful, subclass of working conditions - 3.2; - "5" - harmful, subclass of working conditions - 3.1; |
| Code of the basis for calculating insurance premiums for additional social security | p.001 subsection 1.4 | Reflected: - "1" when calculating the amounts of contributions for additional social security for members of flight crews of aircraft and civil aviation; - "2" - when calculating the amount of contributions to additional social security certain categories employees of coal industry organizations |
| Payment sign | p.001 of Appendix 2 to Section 1 | It is necessary to indicate the sign of insurance payments for compulsory social insurance at VNiM: - "1" - in case of direct payments by the territorial body of the FSS to the insured person; - "2" - credit system of payments by the territorial body of the FSS to the payer of contributions |
| sign | p.090 of Appendix 2 to section 1 | Specify: - "1" if line 090 reflects the amounts of contributions to VNiM payable to the budget; - "2", if line 090 reflects the amount of excess of expenses incurred over calculated contributions to VNiM |
| View Code entrepreneurial activity established by the legislation of the subject of the Russian Federation, specified in the application for a patent | p.030 of Appendix 8 to section 1 | This code is taken from the patent application. |
| Sign of the insured person | p.160 section 3 | The code depends on whether the person to whom the information is submitted is insured in the OPS system: - "1" - yes; - "2" - no |
| p.170 section 3 | The code depends on whether the person to whom the information is submitted is insured in the CHI system: - "1" - yes; - "2" - no |
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| p.180 section 3 | The code depends on whether the person being reported is insured under the compulsory social insurance: - "1" - yes; - "2" - no |
