The tax period is a code that allows you to quickly and accurately determine the time for which the reporting information was submitted. Officials have provided for individual designations - a special codification or coding. We will tell you how to correctly determine the codes when drawing up fiscal statements.
For each type of fiscal report, officials have provided an individual codification. Remembering all the meanings is difficult. Therefore, accountants are often confused, tax period 21 is which quarter or month? Depending on the type of fiscal declaration, one code has several meanings. But there are ciphers that are identical for several types of declarations.
Main purpose
To designate a specific period of time for which the fiscal reporting form was drawn up, a special codification is provided. The cipher is a two-digit number, for example, tax period: 22, 34, 50.
This codification is a very convenient grouping of reports by the time of their generation. For example, this cipher allows you to quickly determine for what period of time the taxpayer made the calculation and calculated the tax to the budget.
An individual codification procedure is provided for each type or code of tax reporting (KND). Consider how the ciphers are determined for the main types of reports in the Federal Tax Service.
The category and status of the taxpayer is irrelevant for determining the encoding. That is, the FTS approves the ciphers individually for each form or report form, regardless of the type of payer of fees, contributions and taxes. That is, this encoding is used by legal entities, individual entrepreneurs, private practitioners, and ordinary citizens.
VAT declaration
The current VAT reporting form, as well as the procedure for filling it out, was approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected]... For codification, two-digit numbers are used, in which the first digit is 2, and the second determines the quarter number in chronological order. For example, the tax period code Q2 2020 for a value added tax return is 22.
And tax period 24 is which quarter? For reporting on value added tax, this code designates the 4th quarter. Accordingly, tax period 23 is which quarter? This is the third quarter of the reporting year.
Similar rules are established for fiscal reporting, which has to be submitted on a quarterly basis. When filling out the reporting forms for water tax or UTII, indicate similar codes. For example, use tax period code 24 for quarter 4.
Tax period code 21 - what is it in the UTII declaration? This is a report for the first three months of the year (Q1).
Profit reports
The codification of "profitable" reporting is somewhat different from the quarterly forms. So, the profit declaration is filled out on an accrual basis from the beginning of the year.
Define ciphers as follows:
- for the first quarter, indicate 21;
- tax period code 31 - this is a report for the 1st half of the year;
- tax period 33 - which quarter is it? This is not a quarter in profitable reporting, this is information for the first 9 months of the reporting year;
- tax period code 34 - annual information from January to December.
If a company submits profit reports on a monthly basis, then a completely different codification is applied. For example, 35 is the first month of the year, 36 is the second, 37 is the third, and so on.
The key rules for filling out income tax reports are regulated in the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected].
Tax period 50 is used in the report if the company was in the process of reorganization or liquidation. That is, use cipher 50 to reflect the last fiscal term during the reorganization (liquidation) of the organization.
Consolidated group information
Often, information on income tax is generated not for one separate entity, but for several companies or separate divisions at once. Such associations are called a consolidated group.
If such a consolidated group provides a report to the Federal Tax Service, then a specific coding is indicated in the income tax declaration:
- The value 13 is intended to indicate fiscal information generated for 1 quarter. of the year.
- Coding 14 - information provided by the consolidated group of taxpayers for the first half of the year.
- Designation 15 - the report was generated by a group of taxpayers for the first nine months (January-September).
- Figures 16 indicate that the information in the declaration is provided for the full financial year from January to December for the consolidated group of taxpayers.
Payroll reports
The reports on wages, insurance premiums and withholding taxes are individually coded.
For the 6-NDFL report, a separate reporting period is provided - code 90, which denotes the year before the reorganization and (or) liquidation of the reporting company. Use a similar code to compile a single calculation of insurance premiums.
Common values for payroll reports:
- tax period 21 - the first three months of the year: January, February, March;
- tax period 31 - 1 half year or the first 6 months on an accrual basis;
- code 33 - 9 months from the beginning of the year;
- tax period 34 (which quarter is this?) is a full calendar year, or 12 months from January to December.
It should be noted that the tax reporting period 34 in almost all types of reporting forms in the Federal Tax Service denotes a full calendar year (January-December). Moreover, the status and category of the taxpayer does not play any role. That is, both organizations (legal entities), individual entrepreneurs, and ordinary citizens must apply the code when drawing up a 3-NDFL declaration and other forms of fiscal reports and declarations. Please note that the tax period is 34 in the declaration for transport tax, according to the simplified tax system, a single calculation of insurance premiums, and so on - everywhere a year.
Ciphers and codes in payment orders
When preparing payment orders for the payment of fiscal obligations in favor of the Federal Tax Service, a completely different coding is used. The payment order contains a ten-digit code of the format: "XX.XX.YYYY", where XX is the alphabetic and numerical designation of the time period for which the taxpayer transfers the tranche to the state budget, YYYY is the calendar year for which budget payments are calculated.
For example:
- quarterly calculations - "КВ.0Х.2020". Payment of VAT for the 3rd quarter - "КВ.03.2020";
- monthly payment, for example, for September, is designated "MS.09.2020";
- semi-annual payment: "PL.01.2020" - for the first half of the year and "PL.02.2020" - for the second;
- payment based on the results of a calendar year is designated "ГД.00.2020".
Encoding table
As we noted above, it is rather difficult to remember the coding for each form and type of fiscal declarations and other reports. A mistake in filling out the form can be costly for the company. For example, an accountant will indicate the wrong code in the report, therefore, the tax authorities will not take into account the information submitted and will impose a fine for late provision of information.
To eliminate errors when filling out forms and forms in the Federal Tax Service, use the professional memo, which contains all the current codings by type of fiscal form.
All codes of tax periods for declarations are in the table
Since 2017, new billing period codes have been established in the calculation of insurance premiums. Below we have presented the new codes in the form of a convenient table and their 2017 decryptions.
Settlement and reporting period in terms of insurance premiums in 2017
What is the settlement and reporting period for insurance premiums, is enshrined in Art. 423 of the Tax Code of the Russian Federation:
These are the periods of time for which the company must submit a report. As for the deadlines for submitting reports, payers need to submit a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period. Separate deadlines for the delivery of calculations on paper and in electronic form 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 code in the reporting. How to designate the billing period in the calculation of insurance premiums in 2017, and what code to put, we told further.
Important: The following sections of the report must be submitted: title, section 1 with its subsections, appendix 2 relating to section 1 and section 3. The remaining sections are provided for employers who made payments and payments at different rates from the standard.
Period Codes for Insurance Premiums
The code of the settlement period for calculating insurance premiums is indicated on the title page and in section 3. The third section is responsible for personalized information, information about it is below.
Settlement (reporting) period code on the title page
On the title, you must fill in all the fields, except for the section "To be completed by an employee of the tax authority". Also on this sheet there are fields "Settlement (reporting) period" and "Calendar year".
In the line "Settlement (reporting) period" you need to write the code of the settlement period for calculating insurance premiums for which the data is provided. All codes in the new form are presented in Appendix No. 3 to the Procedure for filling out a single calculation of insurance premiums. We have listed them in the table below.
Example
The accountant submits the calculation of contributions for the six months. This billing period corresponds to period 31.
In a quarter, the accountant will report for 9 months - select code 33.
Table. Period codes with decoding
Important: On the title page, there is no longer the need to indicate the average headcount and headcount of the organization, as it was in RSV-1. Also, space for printing has disappeared, the report can be certified simply by a signature.
In tax returns, the tax period code must be indicated. The numerical designations of the periods depend on the type of declaration. What codes to set when reporting taxes, we will figure it out in this article.
The tax period code contains two digits. In addition to declarations, such a code is put down in bills for payment of taxes. Thanks to these codes, the inspectors of the Federal Tax Service determine the reporting period for the submitted declaration. Also, such a code will make it clear to the Federal Tax Service that the company is being liquidated (upon liquidation, its own code is put).
Types of tax periods:
- month;
- quarter;
- half a year;
- 9 months;
The tax period code is fixed on the title page of the declaration or other reporting form. Usually, payers can find all the codes for a particular declaration in the order of filling out the declaration (in the appendix). For example, for the profit tax declaration, the period codes are prescribed in the Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3 / [email protected]
If the tax is considered on an accrual basis, returns are submitted in the periods listed below with codes:
- quarter - 21;
- the first half of the year - 31;
- 9 months - 33;
- calendar year - 34.
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If the return is submitted monthly, the codes will be as follows:
For consolidated groups of taxpayers, their codes have been approved: from 13 to 16 (where code 14 corresponds to half a year, and 16 - to a year).
The coding for the monthly reporting of consolidated groups starts with code 57 and ends with code 68.
When liquidating a company, you need to put code 50.
For the calculation of advance payments for property tax, other codes are used:
21 - I quarter;
17 - half a year;
18 - 9 months;
51 - I quarter during reorganization;
47 - half a year during reorganization;
48 - 9 months upon reorganization.
For the annual property tax return, the codes are:
50 is the last tax period upon liquidation.
Simplified codes
When submitting the annual declaration under the simplified tax system, code 34 is applied.
There are also special codes for the simplified tax system:
95 - the final tax period when the tax regime is changed;
96 - the last tax period before the end of activities on the simplified tax system.
Codes for UTII
When filling out the UTII declaration, payers must use the following codes:
21 (51) - I quarter (I quarter during liquidation);
22 (54) - II quarter (II quarter during liquidation);
23 (55) - III quarter (III quarter during liquidation);
24 (56) - IV quarter (IV quarter during liquidation).
You can always check the code by opening the corresponding appendix to the procedure for filling out the declaration. Usually all codes are tabulated.
Tax period code is a two-digit code that is entered in a special field on a tax return or payment document. It is necessary for employees of the Federal Tax Service Inspectorate. Using machine processing of information, with its help they determine the period of time that is the basis for calculating tax or checking it.
In some cases, the tax period code carries other information... In particular, according to 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 tax 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. Tax is calculated and paid for each reporting period. For each type of tax, reporting periods are also spelled out in the Tax Code separately. It can be:
- quarter;
- half a year;
- 9 months.
In some cases, a monthly form is used, in particular, if the company pays income tax based on actual profits - then accounting periods calculated for a specific month are used to calculate preliminary payments (as an advance).
Income tax
In this case, under 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.
A two-digit code of the reporting period is put on the title page of the declaration, i.e. the one for which the tax advance is calculated and paid.
The codes depend on the type of calculation of the reporting period. For quarterly calculation, in general, the following applies. next encoding:
- quarter - 21;
- the first half of the year - 31;
- 9 months - 33;
- calendar year - 34.
The last 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 CTG:
- quarter - 13;
- half a year - 14;
- 9 months - 15;
- year - 16.
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 zone 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.
For corporate property tax
When calculating it, the period for calculation and payment is the previous reporting year. This is established by article 379 of the Tax Code.
The reporting periods for the company may or may not be set. In this case, no advance payments need to be calculated and paid.
There are a number of subtleties when applying this tax. Enterprises with branches, or real estate in other regions, for each of them submit separate declaration... Property tax (for organizations, not individuals) belongs to the regional, goes not to the federal treasury, but to the budget of the region, region or republic of the 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 tax advances, and for one or several branches located in other regions, reporting periods are established by local authorities, and they make upfront payments two to four times a year.
For separate real estate in other regions (warehouse, building, etc.), in which a separate subdivision is not located, the accounting department also draws up a separate declaration in the company's central office, which is sent to the Federal Tax Service Inspectorate of the area where the property is located.
The digital codes of the periods that are indicated in the declaration are similar to the codes for income tax. If the declaration is filed for a year, it is marked with code 34. If for any reporting period, then quarterly, respectively. It is worth noting that reporting by month in this tax not provided.
When calculating advances on income tax and property tax of an organization, the IFTS is required to provide calculations of these payments, if reporting periods have been established for the enterprise.
On the simplified tax system
The tax period used when working on is a year (calendar). Reporting, similar to the above cases - the first quarter, half a year and 9 months. But, unlike the taxes described above, you do not need 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:
- 50 - if the company is liquidated or radically changes the structure and field of activity (reorganized);
- 95 is the last period for the old form of taxation;
- 96 is a special code used in the last period of the activity of the individual entrepreneur who worked on the "simplified" system.
For taxpayers who, for some reason, have lost the right to work under the simplified taxation scheme during the year, the tax period becomes the reporting period during which the right to the simplified tax system was in effect. This means that if an organization worked on a “simplified system”, for example, until November of this year, and then lost this right, then it must submit a declaration upon the expiration of the right to the simplified tax system, indicating the code of the reporting period of nine months, i.e. 33.
With UTII
The tax period used for the unified imputed income tax is a quarter. It is also considered the reporting period. All reporting on UTII must be submitted to the tax before the 20th of the month, which follows the quarter - the tax period, while the tax can actually be paid up to the 25th.
The codes used are as follows:
- 21-24 inclusive - from the first to the fourth quarter (number 2 means that the tax period is quarterly, numbers from 1 to 4 - the number of the quarter, respectively);
- 51 - I quarter in case of liquidation or reorganization of the company;
- 54 - II quarter;
- 55 - III;
- 56 - IV.
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 in the company's activities was the last. After him, it was liquidated, incl. through bankruptcy proceedings, or reorganized into another company, which, possibly, will apply a different tax rate.
From January 1, 2021 UTII is completely canceled in Russia (Federal Law of September 29, 2019 No. 325-FZ)
By quarters
For some types of taxes, different digital coding is used for reporting periods - quarters. This is necessary to facilitate the automatic processing of the submitted declarations at the Federal Tax Service. So, they distinguish:
- Standard quarterly income tax codes.
- Quarterly profit codes for CGN - consolidated groups of taxpayers.
- Quarterly codes for corporate property tax.
- Quarterly codes for UTII.
So, in the first case, 21 - marking of the first quarter, 31 - half a year, 33 - 9 months. For KGN, these periods are marked with a range of numbers 13-15, respectively.
When paying tax on property (meaning immovable), the following applies next quarter encoding:
- 21 - first;
- 17 - second,
- 18 - third,
- 51 - the first quarter, if after it the enterprise is reorganized / liquidated;
- 47 - second;
- 48 - third in liquidation / reorganization.
With the simplified tax system, the same period codes apply as for the payment of income tax, i.e. 21, 31, 33 - quarters, 34 - calendar year.
With UTII (unified 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 the encoding is applied 51 - for the first, 54, 55, 56 - for the second, third and fourth quarters.
Declaration submission
In addition to the period code, the declaration must also include the code of its method, as well as the place of presentation.
By way
- 01 - declaration on paper, sent by registered mail;
- 02 - on paper, personally presented to the IFTS;
- 03 - on paper, duplicated on electronic media;
- 04 - the declaration is certified and sent via the Internet;
- 05 - other;
- 08 - declaration on paper, sent by mail, but with an attachment of a copy on electronic media;
- 09 - on paper, using a barcode (filed in person);
- 10 - on paper with a barcode, sent by mail.
Local
There are three codes used when filling out declarations for income tax, property tax, 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 legal successor organization of some other company, which 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:
- 214 - when the declaration is submitted where there is a Russian organization that does not have the status of "";
- 245 - at the place of business of a foreign company, carried out with the help of an official representative office in the Russian Federation;
- 310 and 320 - at the place of business of a Russian enterprise or individual entrepreneur, respectively;
- 331-333 - for foreign firms operating through their own branch in Russia, through another organization or through the mediation of an individual (rarely 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.
Normative acts
The main document establishing codes for tax periods is the Tax Code with Appendices to it. In addition, Orders of the Federal Tax Service are periodically issued, creating, changing or canceling certain forms and encodings.
Code 34 was approved by Order of the Federal Tax Service of Russia No. ММВ-7 / 3-600 dated November 26, 2014, codes for UTII - by Order of the Federal Tax Service of Russia No. ММВ-7 / 3-353 dated July 4, 2014 (as amended on December 22, 2015), and so on. ...
New regulations are periodically issued, changing, supplementing or canceling old ones, therefore it is necessary carefully monitor the course of changes in the regulatory framework in order to avoid errors in the calculation and payment of taxes.
Reporting period
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 must be paid within the next month. It, in contrast to the tax period, determines the advance payments on account of the tax in its entirety.
Each type of tax has its own reporting dates. For taxes and fees in which the reporting period is a year, for example, 2019, the profit declaration must be submitted by March 28, for property - by March 30, according to the USN - by March 31, 2020.
Changes in tax legislation are presented in this video.
What are the codes of the billing and reporting period to affix the calculation of insurance premiums, which has been submitted to the IFTS since 2017? Where are the codes on the title page and in section 3? A table of codes with an explanation, as well as a sample of codes on the title page - in this reference material.
New calculation of contributions
Since 2017, the calculation and payment of insurance premiums are controlled by the Federal Tax Service Inspectorate (Chapter 34 of the Tax Code of the Russian Federation). In this regard, since 2017, the calculation of insurance premiums for compulsory pension (social, medical) insurance must be transferred to the tax authorities. In this case, the 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. For the first time, reporting using the new form is required for the first quarter of 2017. Cm. " ".
Reporting and billing periods according to the Tax Code of the Russian Federation
Since 2017, insurance premiums have been regulated by the provisions of the Tax Code of the Russian Federation. So, in particular, Article 423 of the Tax Code of the Russian Federation defines the concepts of settlement and reporting periods for insurance premiums:
- billing period is a calendar year;
- the reporting period is the first quarter, half year, nine months of the calendar year.
Period codes on the cover sheet of the calculation
The calculation of insurance premiums, the form of which has been filled out since 2017 in order to send reports to the IFTS, includes, among other things, the title page.
In the title page, policyholders (organizations or individual entrepreneurs) need to fill in all the fields, except for the section "To be completed by an employee of the tax authority". On the title page there are fields "Settlement (reporting) period and" Calendar year ".
In the field "Settlement (reporting) period" you need to reflect the code of the period for which the calculation is submitted. These codes are indicated in Appendix No. 3 to the Procedure for filling out a single calculation of insurance premiums. Here is a table of these codes with a decryption:
| Code | Name |
|---|---|
| 21 | 1st quarter |
| 31 | half a year |
| 33 | nine month |
| 34 | year |
| 51 | 1 quarter in case of reorganization (liquidation) of the organization |
| 52 | half a year during the reorganization (liquidation) of the organization |
| 53 | 9 months in case of reorganization (liquidation) of the organization |
| 90 | year upon reorganization (liquidation) of the organization |
In the "calendar year" field, indicate the year in which you submit the calculation of insurance premiums. Accordingly, if you hand over the calculation, for example, for the 1st quarter of 2017, then filling out the title page and the codes of the settlement period on it may look like this:
