The STS declaration is quite easy to fill out. In this article, we talk about filling out this tax document line by line. To avoid complications, we will give examples for the main declaration lines.
The STS declaration is quite easy to fill out. Reporting persons will have to complete a cover page and several sections. Below we will talk about filling out this tax document line by line. To avoid complications, we will give examples for the main declaration lines. There are tasks with solutions and calculations for both individual entrepreneurs and companies.
All cost indicators (tax, income, losses) must be written in full rubles, using mathematical rounding. For example, income of 40,600.51 rubles is rounded up to 40,601 rubles. But the income of 40,600.38 rubles is rounded down and costs up to 40,600 rubles.
The declaration must be numbered - each page is assigned a sequential number, starting from the title page. The first sheet will have a number like "001", and the eleventh sheet should be designated as "011". In no case should you make corrections with a "stroke" (clerical putty). In the upper field of each page, above the section heading, you need to enter the TIN and KPP, if any.
Title page
In the title page, in particular, you need to indicate the following information:
- Adjustment number. The number "0" means that the declaration is primary. A refinement can be identified if the field contains a number other than zero (for the fourth refinement, the number “4” is put, for the third - “3”, etc.).
- Tax period code (for continuing companies, select code 34).
- Tax office code (take it from the registration notification. If the notification is not at hand, the tax authority code can be found on the FTS website).
- The code of the place of submission of the declaration (120 - for individual entrepreneurs; 210 - for an organization).
- The full name of the enterprise or the full name of the businessman (Limited Liability Company "Elka", Individual entrepreneur Senkin Artemy Stepanovich).
- OKVED code. It can be easily found in the extract from the Unified State Register of Legal Entities (EGRIP) or determined by the classifiers of OKVED. An extract from the Unified State Register of Legal Entities can be obtained by sending a request to the Federal Tax Service via the Internet or by visiting in person. Persons combining several modes must indicate OKVED corresponding to their type of activity on the simplified tax system.
- The digital code of the reorganization or liquidation form (leave it blank if there were no specified circumstances).
- TIN / KPP of the reorganized organization (if there were relevant circumstances).
- Telephone number.
- How many pages does the declaration have?
- How many sheets are there in supporting documents?
All possible codes involved in the declaration are in the appendices to the filling procedure.
For the signatories of the declaration, the codes are assigned: "1" - if the signature is put by the head or individual entrepreneur, "2" - if the signature in the declaration belongs to the representative of the taxpayer.
Section 1.1
Although sections 1.1 and 1.2 of the declarations follow immediately after the title page, they must be completed after the data has been reflected in the following sections. This is explained by the fact that these sections are, as it were, summary and collect final data from the remaining sections.
Section 1.1 will be needed only for taxpayers working on the STS "income".
In line 010, however, as in lines 030, 060, 090, it is supposed to indicate OKTMO. The last three lines indicated are filled in only when the address is changed.
OKTMO occupies eleven cells in the declaration. If there are fewer digits in the code, dashes are placed in the unoccupied cells (to the right of the code).
In line 020, the accountant enters the amount of the tax advance for the first three months of the year.
The payer enters the advance for the half-year in line 040. Do not forget that the advance for the first quarter must be deducted from the amount of the advance for the half-year (otherwise, an overpayment will occur). By the way, the advance payment is supposed to be paid no later than July 25th.
During a crisis or idle period, a situation is likely when the advance payment for the first quarter turns out to be more than the one calculated for the six months (due to a decrease in income). This means that the amount to be reduced will turn out - it is written in the line with the code 050. For example, for the first quarter, LLC Elka sent an advance payment of 2,150 rubles, and at the end of the half-year, the advance is only 1,900 rubles. This means that you do not need to pay anything, and on line 050 the accountant of Yolka LLC will write 250 (2,150 - 1,900).
The algorithm for filling in line 070 is similar to the algorithm for line 040, only information is entered here for 9 months. Line 080 stores information about the tax reduction for 9 months.
Line 100 summarizes the year and fixes the amount of tax that must be debited from the current account in favor of the Federal Tax Service. Line 110 is useful if advances exceed the tax amount for the year.
LLC "Elka" by the end of 2016 should send a "simplified" tax in the amount of 145,000 rubles to the budget. However, during the quarters advances were made in the amount of 14,000 rubles, 18,500 rubles and 42,300 rubles. This means that in total, Elka LLC will have to pay 70,200 rubles (145,000 - 14,000 - 18,500 - 42,300).
Section 1.2
Fill in section 1.2 if your object is “income minus expenses”.
The principle of filling it out completely repeats the principle of filling out section 1.1.
Lines 010, 020, 060, 090 contain OKTMO.
Lines 020, 040, 070 record tax advances. The timing of their payment does not depend on the object of taxation - it is always the 25th.
In lines 050 and 080, entries are made if, before that, payments to the budget exceeded the advance for the current period.
The only difference between the described section and section 1.1 is line 120. In it, you need to indicate the amount of the minimum tax (1% of income). For example, with an annual income of 10,000 rubles and an expense of 9,500 rubles, the tax payable from Elka LLC will be only 75 rubles ((10,000 - 9,500) x 15%). If you calculate the minimum wage, you get 100 rubles (10,000 x 1%). LLC "Elka" must pay exactly the minimum tax, naturally, reducing it by the amount of advances. If the company had advances in the amount of 30 rubles, then on line 120 the accountant will indicate 70 (100 - 30).
If advances for three quarters of the year exceed the minimum tax, line 120 is crossed out.
Section 2.1.1
So, it is advisable to fill out a declaration on the simplified tax system starting from this section.
On line 102, one of two signs of a taxpayer must be indicated:
- code "1" - for firms and individual entrepreneurs with employees;
- code "2" - exclusively for individual entrepreneurs without employees.
Lines 110-113 collect information about income for the first quarter, six and nine months, a year. The main principle: all income and expenses are recorded on an accrual basis. Let us show, using the example of Elka LLC, what cumulative income is. Initial data on income: I quarter - 13 976 rubles, II quarter - 24 741, III quarter - 4 512 rubles, IV quarter - 23 154 rubles. To fill in lines 110-113, the accountant of LLC Elka will add the current one to the previous value. So, in line 110 the accountant will write 13 976, in line 111 - 38 717 (13 976 + 24 741), in line 112 - 43 229 (38 717 + 4 512) and in line 113 - 66 383 (43 229 + 23 154 ).
The tax rate is fixed in lines 120-123.
Line 130 records the tax advance for the first quarter. Lines 131-133 reflect advances and tax. How to calculate them is indicated directly in the declaration form to the left of the corresponding line.
In lines 140-143, entries are made about the amounts of insurance premiums, sick leave and payments for voluntary personal insurance. The accountant of any company is obliged to remember that the amount of tax and advances can be legally reduced by the amount of the specified expenses, but not more than by 50%. LLC "Elka" has calculated the annual tax, and it is equal to 74,140 rubles. Contributions for employees amounted to 68,324 rubles, and the hospital director of Kopeikin Stas Igorevich was 17,333 rubles. Total expenses amounted to 85 657 rubles (68 324 + 17 333). The accountant of LLC "Elka" decided to use the legal right and reduced the tax. For this, accountant Olkina S. T. calculated half of the amount of expenses, it turned out 42 829 rubles (85 657: 2). The amount received is more than half of the tax (74,140: 2 = 37,070). This means that Olkina S. T. can reduce the tax by only 37,070. The budget of OOO Elka will have to pay 37,070 (74,140 - 37,070). In line 143, the accountant will enter the amount 37,070, and not 42,829.
We add that individual entrepreneurs in lines 140-143 reflect contributions for themselves. Single entrepreneurs have a special advantage - the tax can be reduced by 100% of the contributions transferred to the budget. IP Semechkin V.O. (without employees) for the year, according to preliminary calculations, must send 36,451 rubles to the budget, the contributions paid amounted to 17,234 rubles (this is the amount that Semechkin paid). IE Semechkin V.O. reduced the tax on contributions (by 17,234) and transferred 19,217 rubles to the IFTS (36,451 - 17,234).
Section 2.1.2
If you pay a trade fee then this section is for you.
All incomes are noted in lines 110-113. Necessarily a cumulative total. For which period to fix the income, the explanation to the line indicated in the declaration form will prompt.
Also, as in section 2.1.1, taxpayers who have ceased their activities or have lost the right to work on the “simplified tax system” duplicate income for the last reporting period in line 113, and the tax is repeated in line 133.
Similarly to section 2.1.1, in line 130, you must indicate the tax advance for the first three months of the year, and in lines 131-133 - payments for the following periods. The accountant will see the calculation formula directly under the indicated lines in the declaration form.
In lines 140-143, it is necessary to indicate the amount of payments, the list of which is presented in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation. It is on these payments that you can significantly reduce the tax. But there is a limitation: it is lawful to reduce the tax by no more than 50% of the specified payments. LLC "Elka" has calculated the annual tax, and it is equal to 74,140 rubles. Contributions for employees amounted to 68,324 rubles, and the hospital director, Stas Igorevich Kopeikin, amounted to 17,333 rubles. Total expenses amounted to 85 657 rubles. The accountant of LLC "Elka" decided to use the legal right and reduced the tax. To do this, accountant Olkina S. T. calculated half of the amount of contributions and sick leave, it turned out 42 829 rubles (85 657: 2). The amount received exceeds half of the tax (74,140: 2 = 37,070). This means that Olkina S. T. can reduce the tax by only 37,070. The budget of OOO Elka will have to pay 37,070 (74,140 - 37,070). In line 143, the accountant will enter the amount 37,070, and not 42,829.
Enter the trade tax directly on lines 150-153. Please indicate the fee here if it has already been paid. Lines 160-163 will tell you the amount of the trade tax that makes the tax less and advances on it. Depending on the indicators, these lines can take on different values. Which ones, the formula under the lines in the declaration will tell you.
Section 2.2
If you pay tax on the difference between income and expenses, then this section is for you. Let's briefly describe the lines to be filled in. Remember that the data is calculated and recorded on an accrual basis.
Lines with codes 210-213 - income for the reporting periods.
Lines with codes 220-223 - expenses, a list of which is given in Art. 346.16 of the Tax Code of the Russian Federation.
Line with code 230 - loss (part of it) for the past tax periods. By declaring a loss, you can legally lower your tax base.
Lines with codes 240-243 - tax base. Let's say the income of SOVA LLC amounted to 541,200 rubles, expenses - 422,000 rubles, the loss of the previous period - 13,400 rubles. The accountant of SOVA LLC calculated the tax base: 541,200 - 422,000 - 13,400 = 105,800 rubles.
If, at the end of the year, an amount with a minus sign is obtained, the amount of the loss should be indicated in lines 250-253. Let's say the income of SOVA LLC was 422,000 rubles, expenses - 541,200 rubles. The accountant of SOVA LLC calculated the tax base: 422,000 - 541,200 = - 119,200 rubles. The result is a loss.
Lines with codes 260-263 - tax rate (most often 15%).
Lines with codes 270-273 - tax advances.
Line with code 280 is the minimum tax amount. It is not paid if it turns out to be lower than the tax according to the simplified tax system. LLC Sova in 2016 received income of 470,000 rubles, the confirmed expenses amounted to 427,300 rubles. Accountant Filina A. Yu. Calculated the tax: (470,000 - 427,300) x 15% = 6,405 rubles. Further, Filina A. Yu. Calculated the minimum tax: 470,000 x 1% = 4,700 rubles. As you can see from the calculations, the minimum tax is less than the accrued tax. Therefore, the accountant of SOVA LLC will transfer 6 405 rubles to the FTS account (provided that there were no advance payments earlier).
Section 3
Most companies, and even more so individual entrepreneurs, are unlikely to deal with this section. After all, the third section is filled in by those who become the recipient of earmarked funds (clauses 1, 2, article 251 of the Tax Code of the Russian Federation).
All funds are divided by codes (codes are available in the appendix to the order of filling).
In columns 2 and 5 of section 3, the accountant notes:
- specific date of receipt of funds or any property;
- the period of use of material assets declared by the transferring party. If the period of use is not defined, then columns 2 and 5 remain empty.
In columns 3 and 6, you need to indicate the amount of funds received earlier than the reporting year with different periods of use.
If the company has spent funds not for their intended purpose, you will have to reflect them in column 7.
The final stage of filling out section 3 will be summing up the results. There is a special line for this at the bottom of the page.
At first glance, it may seem that only a professional can fill out a declaration on the simplified tax system. But if you spend a little time and arm yourself with the instructions given, everything will not be so difficult. In this article, we have deciphered all the sections line by line and provided examples of calculations.
In this article, we will deal with the questions that are most often caused by the Instructions for completing Section 3 of the STS Declaration. It should be reminded that it indicates the operations of receiving and spending targeted funding.
Section 3 Declarations of the simplified tax system are filled in by non-profit organizations. Commercial organizations fill out this section only if they receive earmarked funds. If the NCO was engaged in commercial activities, then, in addition to Section 3, the remaining sections of the declaration must be filled in (depending on the chosen taxation system "income" or "income minus expenses").
Fill out the declaration for the simplified tax system in the BuchSoft program. She will prepare a report on an up-to-date form, taking into account all the latest changes in the law. Before being sent to the tax office, the declaration is tested by all verification programs of the Federal Tax Service.
Declaration on the simplified tax system online
Also, use the samples of filling out the declaration for the "simplified" taxation with the objects "income" and "income minus expenses":
"Analytical accounting for account 86" Target financing "is carried out according to the purpose of earmarked funds and in the context of their sources."
The receipt and expenditure of profits from entrepreneurial activities should be recorded by an NPO accountant on a separate subaccount, separately from the targeted contributions received from NPO members.
It is not necessary to include these funds in Section 3 of the Declaration of the STS of the current year or in the amount of the balance of targeted funding in the Declaration of the next year. Section 3 is informative, it reflects only those receipts that are not subject to the single tax.
- Read more about filling out the tax return for 2018 income object >>
- See filling features
When submitting reports to the tax authority, the location (accounting) code is indicated on the title page of the form. Let's figure out what it means, who needs it, and collect all the digital designations necessary to fill out the reports in one place. From the article you will learn which numbers to indicate in each specific case.
What do these numbers mean
This combination of three numbers helps the tax authority determine from whom the reporting or calculation is accepted:
- from the largest taxpayer or ordinary organization;
- from the parent company or separate subdivision;
- from a foreign or Russian company;
- from an individual entrepreneur or organization;
- from an individual entrepreneur, individual, notary or lawyer;
- etc.
The tax service needs this information to record, control and collect information.
Who needs to know this meaning
When filling out declarations for taxes and insurance calculations, it is important to correctly indicate this requisite. Therefore, the location registration code for LLC is a necessary and important information that you need to know.
The registration code at the location for individual entrepreneurs is also important, since entrepreneurs submit reports to the tax service. Even individuals who are not entrepreneurs indicate its value, for example, when filling out the calculation of insurance premiums.
Thus, you should know the required combination of numbers:
- legal entities of any form of ownership;
- individuals who are not individual entrepreneurs, in the case of their reporting.
How to find out the location code of an organization or individual entrepreneur
Attachments are attached to each order for the approval of the tax or contribution report form, which list all possible digital designations that can be indicated when entering information in this particular form. In this material, all location designations indicated in the annexes to the orders and relevant for 2020 are collected and presented in the form of tables.
What to indicate in declarations and calculations
Let's take a closer look at what numbers need to be indicated in different types of reporting.
Location code of registration in 6-NDFL
The values are given in Appendix No. 2 to the Procedure for filling out the calculation approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected].
In the 6-NDFL form, the location code 214 is the most widely used. It is issued by organizations that are not the largest taxpayers, that is, most companies. Code 214 at the location (accounting), however, is not the only one. In total, 11 values can be used when filling out this reporting. Therefore, when putting down the code at the place of registration in 6-NDFL, remember that entrepreneurs, farmers, lawyers, notaries, the largest taxpayers, separate divisions (for more details, see the table) indicate other numbers.
6-NDFL - codes by location (2018) in the form of a table:
Value in the calculation of insurance premiums
To fill out the RSV form at the location (accounting), the code can be found in Appendix No. 4 to the Procedure approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected].
Location (accounting) - the code 120 is put down by the individual entrepreneur, and individuals who are not individual entrepreneurs indicate the value 112. Organizations, just as when filling out the 6-NDFL form, put 214.
The rest of the values will be clearly shown in the table:
In the UTII declaration
Numerical values are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / [email protected](as amended on 10/19/2016).
The code at the place of registration 320 in UTII means that the report is submitted by an individual entrepreneur where he operates, and does not live. Submission of reports occurs in this way if the individual entrepreneur works in a different city or region in which he lives.
If the individual entrepreneur carries out activities and submits reports in the same place where he lives, he puts 120.
Organizations (not the largest) still list 214, as in the examples above.
The rest of the values can be found in the table.
Place of registration code (UTII 2020):
In the declaration of the simplified tax system
Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected], contains the numbers required to fill out the STS declaration. Compared to the rest of the reports, there are not so many choices - only three. They are intended for individual entrepreneurs, for a Russian organization and for the legal successor of a Russian organization.
The location code 210 indicates small companies on the simplified tax system, and 120 - entrepreneurs. See the table for all values.
STS declaration - code at the location (accounting):
In the income tax return
Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3 / [email protected], includes all the necessary numbers that the declaration can contain. At the location of the accounting for an ordinary Russian organization, this is 214, but there are nine values in total. The table will show in more detail:
In the VAT return
Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3 / [email protected], contains numbers that are specified by the taxpayer depending on the location. There are especially many of them in VAT reporting - 17.
In the declaration on the unified agricultural tax
By order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3 / [email protected](as amended on 02/01/2016), includes the necessary numbers for the declaration on the unified agricultural tax. For organizations, the default number is 214.
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In land tax reporting
Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21 / [email protected], includes the required information.
In the property tax report
Transport tax
Appendix No. 3 to the Procedure for filling out a tax declaration for transport tax, approved by Order of the Federal Tax Service of Russia dated 05.12.2016 No. ММВ-7-21 / [email protected], includes only three designations:
- for the largest taxpayers;
- their successors;
- and at the location of the transport.
Basic designations for accounting
After examining all the tables in detail, you can see that organizations that are not the largest taxpayers and apply the general taxation system indicate the same numbers in all reports - 214. There is only a difference for the "simplified": organizations enter 210 in the reports on the simplified tax system. And individual entrepreneurs in all reports that they submit indicate 120. Thus, the main values used are:
- 214 - for companies;
- 120 - for individual entrepreneurs.
Reporting on income of individuals 6 personal income tax must be submitted by all tax agents. The form consists of two pages: a title page and a calculation. The first page contains information about the taxpayer: name, TIN, checkpoint, telephone, identification codes. Filling out the latest information raises many questions. How to correctly fill in the code at the location of registration in 6 personal income tax, we will consider in this article.
This code differs depending on who the tax agent is:
- Russian enterprise;
- a foreign company with a representative office in Russia;
- individual entrepreneur;
- advocate;
- notary.
It is assigned to tax agents for their identification and quick search in the register of the Federal Tax Service Inspectorate. Indicates the territorial affiliation of the taxpayer to a particular municipality. Mandatory to fill in any tax documents, it is also always indicated:
- in payment orders;
- in accounting documents;
- in contracts.
All municipalities are also combined into a single classifier - OKTMO.
How to fill in the field “at the place of registration” on the title page?
According to general rules, taxpayers submit a report to the tax office at the place of their registration. Companies based on a legal address, entrepreneurs, lawyers and notaries - by registration. OKTMO is indicated at the place of registration, and in the field “at the place of registration” the following designations are put down (depending on the category of the tax agent):
- 120 - individual entrepreneurs using OSNO and STS;
- 125 - lawyers;
- 126 - notaries;
- 212 - Russian enterprises;
- 213 - companies recognized as the largest taxpayers.
Reference! The Federal Tax Service has identified the largest enterprises in the country in a separate category. In order to get into it, the financial and economic indicators of the organization must meet a number of conditions established by the order of the Federal Tax Service. One of them is the amount of taxes and fees charged to the budget, it must exceed 1 billion rubles.
Such organizations submit reports to the tax authority at the place of their registration, the inspectorate should specialize precisely on the largest taxpayers.
Entrepreneurs using the patent system or imputed income submit Form 6 of personal income tax not by registration, but by the place of business. What code do individuals indicate in this case? OKTMO is displayed by the place of business. Also, for such individual entrepreneurs, a separate registration place code is set - 320.
Features of filling out the form for organizations with separate divisions
Enterprises with separate divisions hand over several forms of 6 personal income tax. By the territorial location of the organization itself and at the place of registration of all its branches. In each case, different OKTMO codes are filled in. Reports are sent to tax inspectorates in accordance with the specified OKTMO.
However, this applies only to those companies in which separate divisions independently make payments to their employees. If all income is paid by the parent company, Form 6 of personal income tax is submitted only for it.
If the employee was paid income at the same time by the head company and the subdivision, it is reflected in both reports. Cash paid by the head office is recorded at the place of registration of the organization itself. The income received from the division is indicated in the report at the location of the branch.
When submitting 6 personal income tax for a separate subdivision in the form, 220 is put as the code for the location of the account. The checkpoint and OKTMO of the separate subdivision are indicated.
Let us consider the procedure for filling out the title page of Form 6 of personal income tax using the following example: Pioneer LLC is located in Moscow and has a separate subdivision in Kazan. The Kazan office independently pays wages to its employees. The enterprise must submit two reports: to the Moscow inspectorate for the head office and to the Kazan inspectorate for the subdivision. The title page will look like this:
- for head office
- for a separate subdivision
What to do if the location code for a separate subdivision is indicated by mistake, instead of 220, 212 is filled in? In this case, you must report the error to the tax inspector and submit the corrected report, in which you must specify the correct code. Not all tax inspectorates require an updated report; in some cases, a letter with explanations in error may be sufficient.
Important! If the code 212 is incorrectly specified at the location of a separate subdivision, the report can be written to the parent company and a fine may be imposed for failure to submit a report on the subdivision on time.
Separate subdivisions of foreign companies located in Russia also submit reports on employee income. In the calculation of 6 personal income tax, they indicate 335 as the code for the location. OKTMO is filled in in accordance with the territorial location of the foreign subdivision.
Reporting
The tax period is a calendar year. The reporting period is every quarter.
The data for the first section are filled in from the beginning of the year, at the tax rate. If the employer withholds income taxes at different rates, additional sheets with section 1 are filled in. The second section reflects all income and taxes calculated from them for the current quarter. It is not split depending on the size of the tax rate. If there were a lot of payments and they do not fit on one page, the required amount is filled in.
The deadline for submitting reports is the last day of the month following the reporting one. For example, 6 personal income tax for a half-year must be submitted by 31 July.
6 Personal income tax is provided in electronic form through specialized programs. The date of submission of the report to the Federal Tax Service Inspectorate is considered the day of submission.
Small organizations and individual entrepreneurs who employ no more than 25 employees can submit the calculation of 6 personal income tax on paper in person or by mail. The calculation is submitted on the established form. If the report is submitted to the tax office by mail, it must be sent in a valuable letter with a description of the attachment. The day of submission of the report is the date of dispatch.
Failure to submit reports within the established timeframe provides for penalties - 1 thousand rubles for each full or incomplete month of delay.
The codes at the location of the account are necessary for the fast processing of data on taxpayers by the tax authority. They are assigned to all withholding agents. The list of designations is established by the Order of the Federal Tax Service and depends on who pays income to employees: a Russian company, individual entrepreneur or a separate division of a foreign company. Companies that have a separate subdivision located in another region of the country submit two calculations of 6 personal income tax at the place of registration of the head and regional offices.
Each declaration or calculation submitted to the IFTS contains on the title page a three-digit field for filling - "At the location (accounting)". This is a required requisite. The codes for each of the forms are different: some of them are common for all declarations, some are different. Taxpayers are also divided into accounting categories. The code should be filled out carefully and in strict accordance with the instructions: for example, the same taxpayer may have the same code at the place of registration in all reports. At the same time, there is an exception form that does not obey this rule, and it uses a different code value (as in the case of the PI).
What code to put and why
The code at the place of registration, which serves as a taxpayer identifier in the FTS database by category, and answers the following questions:
- whether the taxpayer is a legal entity, or he has the status of an individual entrepreneur;
- the organization is “regular” or it is the largest taxpayer;
- reporting is submitted on behalf of the head office of the company or its separate subdivision;
- Russian or foreign organization;
- reports are submitted by a notary, lawyer, entrepreneur or individual, etc.
Any taxpayer who submits reporting information to the IFTS in the form of a declaration or calculation (legal entity, individual, entrepreneur) must use this code.
Attention! The location code (accounting) is given for use in a ready-made form for each legally approved form. Self-compilation and use of codes is prohibited.
The main code used by most legal entities will be 214 "At the location of a Russian organization" (provided that it is not the largest taxpayer).
The main code for entrepreneurs will be 120, according to their place of residence.
Note that the analogue of the latter in the declaration will be code 116. The coding for this tax is the most complex and extensive, it consists of 17 codes and takes into account many nuances accompanying the calculations for personal income tax.
The smallest number of codes contains the transport tax - 3. The fiscal authorities are interested in the location of the vehicle, the location of the largest taxpayer or his legal successor and the coding corresponding to these economic facts.
The same number of codes contains the “simplified” reporting area. The largest taxpayers do not appear here due to the peculiarities of the application of the specified tax regime, only the standard code for individual entrepreneurs at the place of residence is used, the code for the location of the Russian legal entity. persons here will be 210. In addition, the code 215 is applied, designating the legal successor of the organization. This code, with rare exceptions, is mentioned in all regulations on the topic we are considering, since the identification of the successor of the organization, when it comes to paying taxes, is important for the fiscal authorities.
The codes are detailed in the regulatory documents of the tax service, a list of which is given below.
Attention! The largest payers of taxes in the current year include organizations that have paid taxes to the federal treasury in the amount of 1 billion rubles. or more. For communications organizations, transport workers, this figure is lower - 0.3 billion rubles. Income and assets according to reports - from 20 billion rubles. In this sense, enterprises of the defense complex have their own peculiarities.
Location code (accounting) in questions and answers
Despite the simplicity of the code itself and the operations for filling it in, the taxpayer often has questions. Let's consider the most common ones.
Where is the code field? On the title page of the form, usually under the "tax period" field, on the line below.
What does the code mean and why is it called that? The code corresponds in meaning to the municipal territorial unit from the OKTMO classifier.
Is it possible to put dashes or zeros instead of the code if there are doubts about the correctness of the encoding? No. Such a calculation or declaration will not be accepted by the Federal Tax Service. The taxpayer will be subject to sanctions. If in doubt, contact the Inspectorate of the Federal Tax Service and specify the code. According to tax legislation, the service is obliged to advise the taxpayer on all relevant issues arising from him.
What code does a separate subdivision of an organization put in the RSV? The general rule establishes the need to hand over the RSV at the location of the organization (or the place of residence of the entrepreneur), with the corresponding code - 214 or 120. However, if a separate subdivision independently makes settlements with employees and charges contributions on these amounts, then the calculation is submitted at the location of this subdivision. with the code 222. In the calculation, do not forget to indicate the checkpoint of a separate subdivision.
Attention! Since 2017, reporting on contributions at the location of the largest taxpayer has not been submitted to the IFTS (see tax service letter No. BS-4-11 / 993 dated 23-01-17). The corresponding code also does not apply.
What happens if the wrong code is entered in the declaration? We'll have to submit a revised declaration, since the IFTS will fix the error. Sometimes the IFTS on the ground requires the provision of an explanatory letter from the taxpayer indicating the correct code for the location (accounting).
The organization is not registered in one of the cities of the Russian Federation, where its head office is located. However, it operates in another Russian city. Which code should be used when drawing up the declaration: 214 or 310? Since the activity is carried out in another city, code 310 should be used, not 214. The organization also submits reports at the place of its activity.
Normative base
You can clarify the meaning of the codes and their use by referring to the regulatory framework. As already noted, the codes are approved by orders of the tax service, simultaneously with the approval of one or another reporting form.
VAT - Ex. No.ММВ-7-3 / [email protected] from 29-10-14.
- NS. No.ММВ-7-3 / [email protected] from 19-10-16.
- NS. No.ММВ-7-3 / [email protected] from 26-02-16.
Vmenenka - Ave. No.ММВ-7-3 / [email protected] from 04-07-14 (revised from 19-10-16).
- NS. No.ММВ-7-3 / [email protected] from 28-07-14 (rev. from 01-02-16).
Land tax - Ave. No.ММВ-7-21 / [email protected] from 10-05-17.
Property tax - Ave. No.ММВ-7-21 / [email protected] from 31-03-17.
Transport tax - Ave. No.ММВ-7-21 / [email protected] from 05-12-16.
Income tax, for the 6-NDFL form - Pr. No.ММВ-7-11 / [email protected] from 14-10-15.
Insurance premiums, for RSV - Pr. No.ММВ-7-11 / [email protected] from 10-10-16.
Attention! Due to the fact that since 1.01. In 2017, insurance premiums are administered by the Federal Tax Service (Article 34 of the Tax Code of the Russian Federation), the code for the location in the RSV is mandatory.
The main thing
- Location (accounting) code is a mandatory requisite for all tax reporting.
- It helps to accurately identify the payer of taxes and fees on the basis of the Federal Tax Service.
- The main codes used when filling out forms are 214 and 120 for firms and entrepreneurs, respectively.
- The codes are approved by orders of the Federal Tax Service, simultaneously with the approval of the corresponding declaration or calculation.
- Incorrect use of the code or ignoring it is fraught with problems when submitting tax reports.