Calculated reporting period code for the year. Codes in the income tax return. Deadlines for submitting reports on insurance premiums

Tax reporting period codes are a special digital codification that allows you to quickly and accurately determine the time for which reporting information was submitted. Officials have provided individual designations - a special codification or encoding. In this article we will tell you how to correctly determine codes when preparing fiscal reporting.

So, for each type of fiscal report, officials have provided individual codification. It is difficult to remember all the values. This is why accountants often get confused: what quarter or month is tax period 21? Depending on the type of fiscal declaration, one code may have several meanings. But there are ciphers that are identical for several types of declarations. Let's look at the features of codification in more detail.

Main purpose

To indicate the specific period of time for which the fiscal reporting form was compiled, a special codification is provided. This code is a two-digit number, for example, tax period: 22, 34, 50.

This codification is a very convenient grouping of reporting according to the time of its formation. For example, this code allows you to quickly determine for what period of time the taxpayer made the calculation and calculated the tax to the budget.

For each type or tax reporting code (TRR), an individual codification procedure is provided. Let's look at how codes are determined for the main types of reports to the Federal Tax Service.

The category and status of the taxpayer does not matter to determine the coding. That is, the Federal Tax Service approves codes individually for each form or report form, regardless of the type of payer of fees, contributions and taxes. That is, this coding is used by legal entities, individual entrepreneurs, private practices 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/. 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 for the 2nd quarter of 2019 for the value added tax return will be “22”.

And the tax period is 24, what quarter is this? For value added tax reporting, this code indicates 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 must be submitted quarterly. For example, when filling out reporting forms for water tax or UTII, indicate similar codes. For example, use tax period code 24 for the 4th quarter.

Tax period code 21 - what is this 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. Thus, the profit declaration is filled out with an accrual total from the beginning of the year.

So, define ciphers like this:

for the first quarter, indicate “21”;
tax period code 31 is a report for the 1st half of the year;
tax period 33 - which quarter is this? This is not a quarter in profit 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 monthly, 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 reporting are regulated in Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/.

Tax period 50 is used in the report if the company was in the process of reorganization or liquidation. That is, use code 50 to reflect the last fiscal period during the reorganization (liquidation) of the organization.

Consolidated group information

Often, information on income tax is generated not for one individual entity, but for several companies or separate divisions at once. Such associations are called a consolidated group.

If a report to the Federal Tax Service is provided by just such a consolidated group, then a specific coding is indicated in the income tax return:

The value “13” is provided to indicate fiscal information generated for 1 quarter. of the year.
Coding “14” - information provided by a 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).
The numbers “16” indicate that the information in the declaration is provided for the full financial year from January to December for a consolidated group of taxpayers.

Salary reports

Reports on wages, insurance contributions and withholding taxes also provide individual coding.

For the 6-NDFL report, a separate reporting period is provided - code 90, which indicates the year before the reorganization and (or) liquidation of the reporting company. Use a similar code to create a single calculation for insurance premiums.

General values for salary reports:

code 21 - first three months;
tax period 31 (which quarter is this?) - 1st half of the 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 is worth noting that the tax reporting period - code 34 in almost all types of reporting forms in the Federal Tax Service indicates a full calendar year (January-December). Moreover, the status and category of the taxpayer does not play any role. That is, organizations (legal entities), individual entrepreneurs, as well as ordinary citizens are required to use the code when drawing up the 3-NDFL declaration and other forms of fiscal reports and declarations.

Encoding table

As we noted above, remembering the encodings for each form and type of fiscal declarations and other reporting is quite difficult. An error when filling out a form can be costly for a company. For example, an accountant will indicate an incorrect code in the report, therefore, tax authorities will not take into account the submitted information 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 a professional reminder, which presents all the current encodings by type of fiscal forms.

All tax period codes for declarations in the table

Ciphers and codes in payment orders

When preparing payment orders to pay fiscal obligations in favor of the Federal Tax Service, a completely different encoding is used. The payment slip indicates a ten-digit format code: “XX.XX.YYYY”, where XX is the letter and numeric 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 - “KV.0X.2018”. For example, payment of VAT for the 2nd quarter - “KV.02.2018”;
the monthly payment, for example, for September, is designated “MS.09.2018”;
semi-annual payment: “PL.01.2018” - for the first half of the year and “PL.02.2018” - for the second;
payment based on the results of the calendar year is designated “GD.00.2018”.

What codes for the billing and reporting period should be entered in the calculation of insurance premiums, which have been submitted to the Federal Tax Service since 2017? Where should I put the codes on the title page and in section 3? A table of codes with decoding, as well as a sample of codes on the title page, are in this reference material.

New calculation of contributions

Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). In this regard, starting from 2017, calculations of insurance contributions for compulsory 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 October 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 settlement periods according to the Tax Code of the Russian Federation

Since 2017, insurance premiums are regulated by the provisions of the Tax Code of the Russian Federation. Thus, in particular, Article 423 of the Tax Code of the Russian Federation defines the concepts of settlement and reporting periods for insurance premiums:

the 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 page of the calculation

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, includes, among other things, a title page.
On the title page, policyholders (organizations or individual entrepreneurs) need to fill in all fields except the section “To be completed by a tax authority employee.” On the title page there are fields “Calculation (reporting) period and “Calendar year”.

In the “Calculation (reporting) period” field, you need to reflect the code of the period for which the calculation is being submitted. These codes are indicated in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. Here is a table of these codes with their explanation:

Code	Name
21	1st quarter
31	half year
33	nine month
34	year
51	1st quarter during reorganization (liquidation) of the organization
52	half a year during reorganization (liquidation) of the organization
53	9 months upon reorganization (liquidation) of an organization
90	year during reorganization (liquidation) of the organization

In the “calendar year” field, indicate the year in which you submit your insurance premium calculation. Accordingly, if you submit a calculation, for example, for the 1st quarter of 2017, then filling out the title page and the billing period codes on it may look like this:

Please note that period codes have changed since 2017. Previously, when you submitted RSV-1 calculations, other codes were used:

3 – for the first quarter;
6 – for half a year;
9 – in nine months;
0 – per year.

Codes in section 3

Section 3 is personalized information for each individual. In this section you also need to show the code for the billing (reporting) period:

21 – for the first quarter;
31 – for half a year;
33 – in nine months;
34 – per year.

If the calculation is generated during the reorganization or liquidation of an organization, the codes will be as follows:

51 – for the first quarter;
52 – for half a year;
53 – in nine months;
90 – per year.

The value of field 020 of section 3 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

Soon, all employer-insurers will have to submit to the Federal Tax Service a calculation of insurance premiums for the 3rd quarter of 2017. Do I need to submit a zero calculation to the tax office? How to fill out a calculation with an accrual total? How to fill out the third section with personalized accounting? What control ratios should be taken into account so that the calculation does not contradict the indicators in 6-NDFL? How to correctly show benefits reimbursed by the Social Insurance Fund? We have prepared instructions for filling out the calculation and a sample of filling out the calculation for the 3rd quarter of 2017 in various situations.

Who must submit payments for the 3rd quarter?

All policyholders must submit calculations of insurance premiums for the 3rd quarter of 2017 to the Federal Tax Service, in particular:

organizations and their separate divisions;
individual entrepreneurs (IP).

Calculation of insurance premiums must be completed and submitted to all policyholders who have insured persons, namely:

employees under employment contracts;
performers - individuals under civil contracts (for example, contracts for construction or provision of services);
the general director, who is the sole founder.

Please note that the calculation must be sent to the Federal Tax Service regardless of whether the activity was carried out during the reporting period (from January to September 2017) or not. If an organization or individual entrepreneur does not conduct business at all, does not pay payments to individuals and has no movements on current accounts, then this does not cancel the obligation to submit calculations for insurance premiums for the 3rd quarter of 2017. In such a situation, you need to submit a zero calculation to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).

Calculation deadlines

Calculations for insurance premiums must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (settlement) period. If the last date of submission falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of Article 431, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

Reporting periods for insurance premiums

The reporting period for insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).

The reporting period in our case is the 3rd quarter of 2017 (from January 1 to September 30). Therefore, the calculation (DAM) for the 3rd quarter must be submitted to the Federal Tax Service no later than October 31 (Tuesday).

Calculation form in 2017: what does it include

Calculation of insurance premiums must be filled out according to the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. This form has been used since 2017. The composition of the calculation is as follows:

title page;
sheet for individuals who do not have the status of an individual entrepreneur;
section No. 1 (includes 10 applications);
section No. 2 (with one application);
Section No. 3 – contains personal information about insured persons for whom the employer makes contributions.

Organizations and individual entrepreneurs making payments to individuals must necessarily include in the calculation of insurance premiums for the 3rd quarter of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):

title page;
section 1;
subsections 1.1 and 1.2 of Appendix 1 to section 1;
appendix 2 to section 1;
section 3.

In this composition, the calculation for the 3rd quarter of 2017 should be received by the Federal Tax Service, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940).
In addition, if there are certain grounds, payers of insurance premiums must also include other sections and appendices. Let us explain the composition of the calculation in the table:

Calculation for the 3rd quarter: which sections and who fills them out
Title page	Filled out by all organizations and individual entrepreneurs
Sheet “Information about an individual who is not an individual entrepreneur”	Formed by individuals who are not individual entrepreneurs if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3	Fill out all organizations and individual entrepreneurs that paid income to individuals from January 1 to September 30, 2017
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that, from January 1 to September 30, 2017, paid income to foreign employees or stateless employees temporarily staying in the Russian Federation
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income to students working in student teams from January 1 to September 30, 2017
Appendices 3 and 4 to section 1	Organizations and individual entrepreneurs that from January 1 to September 30, 2017 paid hospital benefits, child benefits, etc. (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)
Section 2 and Appendix 1 to Section 2	Heads of peasant farms

In what order should I fill it out?

Start filling out with the title page. Then create section 3 for each employee you had in the 3rd quarter. After this, fill out the Appendices to Section 1. And last but not least, Section 1 itself.

Payment methods

There are two ways to transfer the calculation of insurance premiums for the 3rd quarter of 2017 to the territorial tax service:

Filling out the calculation for the 3rd quarter: examples

Most policyholders will fill out insurance premium calculations for the 3rd quarter of 2017 electronically using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling out the most common sections, and also provide examples and samples.

Title page

On the cover page of the calculation of insurance premiums for the 3rd quarter of 2017, you must, in particular, indicate the following indicators:

Reporting period

In the “Calculation (reporting) period (code)” field, indicate the code of the billing (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. Therefore, in the calculation of insurance premiums for the 3rd quarter of 2017, the reporting period code will be “33”.

Federal Tax Service code

In the field “Submitted to the tax authority (code)” - indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the Federal Tax Service website using the official service.
https://service.nalog.ru/addrno.do

Performance venue code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 3rd quarter of 2017. Approved codes are presented in the table:

Code	Where is the payment submitted?
112	At the place of residence of an individual who is not an entrepreneur
120	At the place of residence of the individual entrepreneur
121	At the place of residence of the lawyer who established the law office
122	At the place of residence of the notary engaged in private practice
124	At the place of residence of the member (head) of the peasant (farm) enterprise
214	At the location of the Russian organization
217	At the place of registration of the legal successor of the Russian organization
222	At the place of registration of the Russian organization at the location of the separate division
335	At the location of a separate division of a foreign organization in Russia
350	At the place of registration of the international organization in Russia

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities.

Types of activities and OKVED

In 2016, the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for the 3rd quarter of 2017.

Here is an example of how to fill out a title page as part of the calculation of insurance premiums (DAM) for the 3rd quarter of 2017:

Sheet: information about an individual

The sheet “Information about an individual who is not an individual entrepreneur” is filled out by citizens who submit payments for hired workers, if he did not indicate his TIN in the calculation. On this sheet, the employer indicates his personal data.

Section 3: personalized accounting information

Section 3 “Personalized information about insured persons” as part of the calculation of insurance premiums for the 3rd quarter of 2017 must be completed for all insured persons for July, August and September 2017, including those in whose favor payments were accrued for the 3rd quarter of 2017 within the framework of labor relations and civil contracts.
Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: Full name, Taxpayer Identification Number, SNILS, etc.

Subsection 3.2 of Section 3 contains information on the amounts of payments calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. Here is an example of filling out section 3.

Example. Payments were made to the citizen of the Russian Federation in the 3rd quarter of 2017. Contributions accrued from them for compulsory pension insurance are as follows:

Under these conditions, section 3 of the calculation of insurance premiums for the 3rd quarter of 2017 will look like this:

Please note that for persons who did not receive payments for the last three months of the reporting period (July, August and September), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).

Copies of section 3 of the calculation must be given to employees. The period is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains information only about them. If you submit calculations in electronic formats, you will need to print paper copies.
Give the extract from Section 3 to the person also on the day of dismissal or termination of the civil contract. The extract must be prepared for the entire period of work starting from January 2017.

Appendix 3 to section 1: benefits costs

In Appendix 3 to Section 1, record information about expenses for the purposes of compulsory social insurance (if there is no such information, then the Appendix is not filled out, since it is not mandatory).

In this application, show only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, show benefits accrued at the end of September and paid in October 2017 in the calculation for the 3rd quarter. Reflect sick leave benefits that are open in September and closed in October only on an annual basis.

Benefits at the expense of the employer for the first three days of illness of the employee should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of the year (clauses 12.2 – 12.4 of the Procedure for filling out the calculation).

As for the actual filling, the lines of Appendix 3 to Section 1 should be formed as follows:

in column 1, indicate on lines 010 – 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 – 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):

– in lines 010 – 031 and 070 – the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
– in lines 060 – 062 – the number of monthly child care benefits. For example, if during the entire 3rd quarter you paid benefits to one employee, enter the number 9 in line 060;
– in lines 040, 050 and 090 – the number of benefits.

An example of reflecting benefits. For 9 months of 2017 the organization:

paid for 3 sick days. At the expense of the Social Insurance Fund, 15 days were paid, the amount was 22,902.90 rubles;
awarded one employee an allowance for caring for her first child for July, August, September, 7,179 rubles each. The amount of benefits for 3 months amounted to 21,537.00 rubles. The total amount of benefits accrued is RUB 44,439.90. (RUB 22,902.90 + RUB 21,537.00).

Pension and medical contributions: subsections 1.1 – 1.2 of Appendix 1 to Section 1

Appendix 1 to section 1 of the calculation includes 4 blocks:

subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

In line 001 “Payer tariff code” of Appendix 1 to section 1, indicate the applicable tariff code. In the calculation for the 3rd quarter of 2017, you need to include as many appendices 1 to section 1 (or individual subsections of this appendix) as tariffs were applied during the reporting period of 2017 (from January to September inclusive). Let us explain the features of filling out the required subsections.

Subsection 1.1: pension contributions

Subsection 1.1 is a mandatory block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:

line 010 – total number of insured persons;
line 020 – the number of individuals from whose payments you calculated insurance premiums in the reporting period (for the 3rd quarter of 2017);
line 021 – the number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions;
line 030 – amounts of accrued payments and rewards in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
in line 040 reflect:

– amounts of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
– the amount of expenses that the contractor has documented, for example, under author’s order agreements (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

line 050 – base for calculating pension contributions;
line 051 – the base for calculating insurance premiums in amounts that exceed the maximum base value for each insured person in 2017, namely 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
line 060 – amounts of calculated pension contributions, including:

– on line 061 – from a base that does not exceed the limit (RUB 876,000);
– on line 062 – from a base that exceeds the limit (RUB 876,000).

Record the data in subsection 1.1 as follows: provide data from the beginning of 2017, as well as for the last three months of the reporting period (July, August and September).

Subsection 1.2: medical contributions

Subsection 1.2 is a mandatory section. It contains the calculation of the taxable base for health insurance premiums and the amount of insurance premiums for health insurance. Here is the principle of forming strings:

line 010 – total number of insured persons for the 3rd quarter of 2017.
line 020 - the number of individuals from whose payments you calculated insurance premiums;
line 030 – amounts of payments in favor of individuals (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not shown on line 030;
on line 040 – payment amounts:

– not subject to insurance premiums for compulsory medical insurance (Article 422 of the Tax Code of the Russian Federation);
– the amount of expenses that the contractor has documented, for example, under author’s order agreements (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation.

Subsection 1.3 – fill out if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to September 30, 2017, you transferred insurance contributions for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.

Calculation of contributions for disability and maternity: Appendix 2 to Section 1

Appendix 2 to Section 1 calculates the amount of contributions for temporary disability and in connection with maternity. The data is shown in the following context: total from the beginning of 2017 to September 30, as well as for July, August and September 2017.
In field 001 of Appendix No. 2, you must indicate the sign of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity:

“1” – direct payments of insurance coverage (if there is a pilot social insurance project in the region);
“2” – offset system of insurance payments (when the employer pays benefits and then receives the necessary compensation (or offset) from the Social Insurance Fund).

line 010 – total number of insured persons for the 3rd quarter of 2017;
line 020 – amounts of payments in favor of the insured persons. Payments that are not subject to insurance premiums are not shown in this line;
line 030 summarizes:

– amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation);
– the amount of expenses that the contractor has documented, for example, under author’s order agreements (clause 8 of Article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount specified in paragraph 9 of Article 421 of the Tax Code of the Russian Federation;

line 040 – the amount of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (that is, payments in excess of 755,000 rubles in relation to each insured person).

On line 050 - show the basis for calculating insurance contributions for compulsory social insurance.

Line 051 includes the base for calculating insurance premiums from payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it (if they have the appropriate license). If there are no such employees, enter zeros.

Line 053 is filled in by individual entrepreneurs who apply the patent taxation system and make payments in favor of employees (with the exception of individual entrepreneurs who conduct activities specified in subclause 19, 45–48 clause 2 of article 346.43 of the Tax Code of the Russian Federation) - (subclause 9 p 1 Article 427 of the Tax Code of the Russian Federation). If there is no data, then enter zeros.

Line 054 is filled out by organizations and individual entrepreneurs that pay income to foreigners temporarily staying in Russia. This line requires showing the basis for calculating insurance premiums in terms of payments in favor of such employees (except for citizens from the EAEU). If there is nothing like that - zeros.

On line 060 - enter insurance contributions for compulsory social insurance. Line 070 – expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the Social Insurance Fund. However, do not include benefits for the first three days of illness here (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11/25227). As for line 080, show in it the amounts that the Social Insurance Fund reimbursed for sick leave, maternity benefits and other social benefits.

Show in line 080 only amounts reimbursed from the Social Insurance Fund in 2017. Even if they relate to 2016.

As for line 090, it is logical to use the formula to determine the value of this line:

If you have received the amount of contributions to be paid, enter code “1” in line 090. If the amount of expenses incurred turned out to be more than accrued contributions, then include code “2” in line 90.

Some calculations for insurance premiums submitted to the Federal Tax Service in 2017 indicate negative amounts of accrued contributions. Such data cannot be reflected on the individual personal accounts of insured persons. In this regard, policyholders who have made such an error must submit an updated calculation. The Federal Tax Service reported this in letters dated 08.23.17 No. BS-4-11/, dated 08.24.17 No. BS-4-11/ Also in these letters it is reported that in line 090 the amount is always reflected in a positive value (that is, you cannot put minus). How, then, can you report that benefit costs have exceeded assessed contributions? To do this, you need to specify the corresponding line attribute. Namely:
“1” - “amount of insurance premiums payable to the budget”, if the amount calculated using the above formula is greater than or equal to 0;
“2” - “the amount of excess of expenses for payment of benefits over calculated insurance premiums”, if the amount calculated according to the above formula is less than 0.

If the calculation contains negative values, the inspectors will require the necessary changes to be made and an updated calculation to be submitted to the inspection.

Section 1 “Summary data on insurance premiums”

In section 1 of the calculation for the 3rd quarter of 2017, reflect the general indicators for the amounts of insurance premiums payable. The part of the document in question consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also in this section you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued for payment in the reporting period.

Pension contributions

On line 020, indicate the KBK for contributions to compulsory pension insurance. On lines 030–033 - show the amount of insurance contributions for compulsory pension insurance, which must be paid to the above BCC:

on line 030 – for the reporting period on an accrual basis (from January to September inclusive);
on lines 031-033 – for the last three months of the billing (reporting) period (July, August and September).

Medical fees

On line 040, indicate the BCC for contributions to compulsory health insurance. On lines 050–053 – distribute the amounts of insurance premiums for compulsory health insurance that must be paid:

on line 050 - for the reporting period (3rd quarter) on an accrual basis (that is, from January to September);
on lines 051–053 for the last three months of the reporting period (July, August and September).

Pension contributions at additional rates

On line 060, indicate the BCC for pension contributions at additional tariffs. On lines 070–073 – amounts of pension contributions at additional tariffs:

on line 070 – for the reporting period (Q3 2017) on an accrual basis (from January 1 to September 30);
on lines 071 – 073 for the last three months of the reporting period (July, August and September).

Additional social security contributions

On line 080, indicate the BCC for contributions to additional social security. On lines 090–093 – the amount of contributions for additional social security:

on line 090 – for the reporting period (3rd quarter of 2017) on an accrual basis (from January to September inclusive);
on lines 091–093 for the last three months of the reporting period (July, August and September).

Social insurance contributions

On line 100, indicate the BCC for contributions to compulsory social insurance in case of temporary disability and in connection with maternity. On lines 110 – 113 – the amount of contributions for compulsory social insurance:

on line 110 – for the 3rd quarter of 2017 on an accrual basis (from January to September inclusive);
on lines 111–113 for the last three months of the billing (reporting) period (that is, for July, August and September).

On lines 120–123, indicate the amount of excess social insurance expenses incurred:

on line 120 – for the 3rd quarter of 2017
on lines 121–123 – July, August and September 2017.

If there were no excess expenses, then enter zeros in this block.

When a calculation does not pass the Federal Tax Service inspection: errors

You cannot fill out at the same time:

lines 110 and lines 120;
lines 111 and lines 121;
lines 112 and lines 122;
lines 113 and lines 123.

With this combination, the calculation for the 3rd quarter of 2017 will not pass the inspection by the Federal Tax Service. The control ratios of the calculation indicators are given in the letter of the Federal Tax Service of Russia dated March 13. 2017 No. BS-4-11/4371.

You can also find a sample of filling out the calculation of insurance premiums for the 3rd quarter of 2017 in Excel format.

Responsibility: possible consequences

For late submission of calculations for insurance premiums for the 3rd quarter of 2017, the Federal Tax Service may fine an organization or individual entrepreneur 5 percent of the amount of contributions that is subject to payment (additional payment) based on the calculation. Such a fine will be charged for each month (full or partial) of delay in submitting the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if you paid the settlement fees in full on time, then the fine for late submission of the calculation will be 1000 rubles. If only part of the contributions is transferred on time, then the fine will be calculated from the difference between the amount of contributions indicated in the calculation and the amount actually paid (Article 119 of the Tax Code of the Russian Federation).

If, in the calculation of insurance premiums for the 3rd quarter of 2017, the total amount of contributions to pension insurance from a base not exceeding the maximum value for each of the last three months of the billing (reporting) period for the payer as a whole does not correspond to information on the amount of contributions to pension insurance for each insured person, then the calculation is considered not submitted. Similar consequences arise if unreliable personal data identifying insured individuals is provided (clause 7 of Article 431 of the Tax Code of the Russian Federation).
Such inconsistencies must be eliminated within five working days from the date when the Federal Tax Service Inspectorate sends the corresponding notification in electronic form, or within ten working days if the notification is sent “on paper”. If you meet the deadline, then the date of submission of the calculation of insurance premiums will be considered the date of submission of the calculation recognized as not initially submitted (clause 6 of Article 6.1, clause 7 of Article 431 of the Tax Code of the Russian Federation).

It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated 04/21/2017 No. 03-02-07/2/24123 indicated that the calculation of insurance premiums not submitted to the Federal Tax Service on time is not a basis for suspending transactions on the accounts of the insurance premium payer. That is, you should not be afraid of blocking an account for late payment for the 3rd quarter of 2017.

January 30 The last day of the reporting period according to the DAM for 2017 is coming. Experience has shown that passing it does not always go smoothly. We will look at the difficult parts of this form and show you how to get around or correct them.

Since 2017, the administration of insurance premiums has been transferred to the Federal Tax Service. The Federal Tax Service, by its order No. ММВ-7-11/551, introduced the RSV reporting form (KND 115111) for insurance premiums with its own deadlines, penalties and responsibilities. This form is intended to replace the previously existing RSV-1 (information about the length of service is still transferred to the Pension Fund of the Russian Federation with the form).

Calculation of insurance premiums is submitted to the tax office by all policyholders, that is, organizations and entrepreneurs who make payments to individuals. The calculation period for filling out the DAM is the calendar year. The following table shows the reporting periods for this calculation, as well as the deadlines for its submission.

Table 1. Deadlines for filing the DAM in 2018

Policyholders with the average number of insured persons over the past year 25 people and more are required to report electronically. The rule also applies to new organizations with a specified number of employees. If the number of insured persons is less than 25 people, then the policyholder can report both electronically and in paper form.

Rules for filling out the calculation

The procedure for filling out the form was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. The following table describes which sections must be completed in which cases.

Currently, the draft order of the Federal Tax Service on changing the DAM is posted on the portal of legal acts. Apparently, for reporting transfers in 2018 (Q1 2018 and beyond), a new form will need to be submitted.

But we submit the report for 2017 in the same form.

Table 2. Filling out sections of the DAM

Chapter	When filled	Notes
Title page; Section 1; Subsections 1.1 and 1.2 of Appendix 1 to Section 1; Appendix 2 to section 1; Section 3	Always (letter of the Federal Tax Service of the Russian Federation dated April 12, 2017 N BS-4-11/6940@)
Appendix 3 to section 1	When calculating and paying social benefits	Benefits accrued in the reporting period are reflected. Benefits paid at the expense of the employer for the first 3 days of illness are not shown.
Subsections 1.3.1, 1.3.2	When calculating contributions to compulsory health insurance at additional rates
Appendix 5 to section 1	When applying reduced tariffs	High technology organizations
Appendix 6 to section 1	When applying reduced tariffs	Subjects on the simplified tax system
Appendix 9 to section 1	If there are temporary foreign workers

If there was no salary accrual during the period, then subsection 3.2 of section 3 does not need to be filled out - this is what the Federal Tax Service thinks (letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. BS-4-11/4859).

Should a calculation be submitted if in the reporting period no payments were made to individuals? The Ministry of Finance believes that in this case it is necessary to submit a form with zero indicators (letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-15-07/17273).

Some nuances of filling out the RSV

Reflection of expenses not subject to contributions

Is it necessary to include expenses that are not subject to insurance premiums in the calculation? The answer depends on whether the payment is subject to contributions or not. If not, then there is no need to reflect it. If the payment is subject to accrual, but according to Article 422 of the Tax Code of the Russian Federation is exempt from contributions, then it should be reflected in the form.

In this case, the calculation indicates the taxable base - this is the amount of accrued payments, which is included in the object of taxation, reduced by the amounts exempt from contributions.

Example. Let's consider two payments: payment for property leased from an individual, and child care allowance for up to one and a half years. Both payments are free of insurance premiums. In this case, the rent will not be reflected in the DAM, and the allowance must be included in the calculation.

Explanation. Rent is not subject to the calculation of insurance premiums, therefore it is not included in the DAM. But with child care benefits everything is different. In general, payments in favor of individuals subject to compulsory social insurance are recognized as subject to insurance premiums on the basis of paragraph 1 of Article 420 of the Tax Code of the Russian Federation. Therefore, despite the fact that Article 422 of the Code exempts child care benefits from insurance contributions, such payments are included in the DAM.

How to fill out the calculation when combining simplified taxation system and UTII

This situation was explained by the Federal Tax Service (letter dated December 28, 2017 No. GD-4-11/26795@). The rules are:

Appendix 1 to section 1. Line 001 indicates the tariff code used by the fee payer. You can find the code in the above-mentioned Procedure for filling out the RSV (Appendix No. 5).
Section 3. Columns 200 indicate the category code of the insured person (Appendix No. 8 to the Procedure).

These indicators must match.

Which payer rate code should I choose? Companies that pay contributions at the general rate and combine “imputed” and “simplified” must indicate any of the codes "01", "02", "03". Appendix 1 to Section 1 of the calculation is filled out by them in one copy.

Rules for filling out Section 3

Fields “Last name”, “First name”, “Citizenship (country code)” are required to be filled out. In this case, certain rules are established (Table 3).

Table 3. Rules for filling out Section 3 of the DAM form

Field	Rules	Unacceptable
Surname	fields are filled with uppercase (capital) and lowercase letters (including the letter ё) of the Russian alphabet (Cyrillic), and capital (capital) letters are also allowed: I, V of the Latin alphabet; fields must not contain numbers or punctuation marks (except for “.” (dot), “-” (hyphen), “‘” (apostrophe), " " (space)	presence of the symbol "." (period), “-” (hyphen), “‘” (apostrophe), “ ” (space) as the first, last, or only character
Name, Surname(in the presence of)		the presence of the symbol “-” (hyphen), “‘” (apostrophe), “ ” (space) as the first, last character or only character; location of the "." (dot) after the symbol “-” (hyphen); presence of the symbol "." (dot) as the first or only character; arrangement of two or more characters in a row: “.” (dot), “-” (hyphen), “‘” (apostrophe), “” (space); presence of consecutive characters: “.” (dot), “-” (hyphen), “‘” (apostrophe) or combinations thereof; the presence of lowercase letters of the Latin alphabet (I, V), as well as the use of these letters as the first or only character
TIN in the Russian Federation	checking for the length and correctness of the TIN check number (including filling data with arbitrary technical values starting with 0000000000, 1234567890, etc.); the “TIN” indicator should contain only numbers; contain 12 characters; the value indicated in positions 1 to 4 corresponds to the tax authority code (according to the SOUN classifier); checking for the absence in the “TIN in the Russian Federation” field of values from the list “00”, “90”, “93”, “94”, “95”, “96”, “98” in the first two digits
SNILS	must consist of 11 digits in the format XXX-XXX-XXX-XX or XXX-XXX-XXX XX, where X takes numeric values from 0 to 9
Series and document number(for citizens of the Russian Federation)	should look like “XX XX XXXXXX”, where X takes numeric values from 0 to 9 (series separated by space)
Date of Birth	the date must not exceed the current one; year of birth must not be less than or equal to 1900

What mistakes should not be made in the RSV

We have already written that starting from this year. In particular, the list of critical errors has expanded. In the following table we have collected form fields, errors in which will become an obstacle to passing the DAM.

Table 4. Critical data of the DAM form

Information you can't go wrong	Fields
the amount of payments and other remuneration for each of the last three months of the reporting or billing period	210
the basis for calculating pension contributions within the limit for the same months	220
the amount of calculated pension contributions within the limit for the same months	240
base for calculating pension contributions at an additional tariff for each of the last three months of the reporting or billing period	280
the amount of calculated pension contributions at the additional tariff for the same months	290
Relationships that must be fulfilled
line 061 in columns 3–5 of appendix 1 of section 1 of the calculation must coincide with the amounts of lines 240 of section 3 for each month, respectively
the totals for columns 280, 290 must correspond to the data in line 300
the totals for columns 210, 220 and 240 must correspond to the data in line 250

Note. The summary data in the listed lines for all individuals must correspond to the summary data in subsections 1.1 and 1.3 of the calculation.

Important! In addition, the report will not be accepted if false personal data identifying the insured persons (full name, SNILS, INN).

If payment is not accepted

If the DAM contains critical errors, the Federal Tax Service must send a notification to the policyholder the next day. The following deadlines are allotted for correction:

when submitting the DAM in electronic form - 5 days from the date of sending the electronic notification;
when submitted on paper - 10 days from the date of sending the notice on paper.

If the policyholder manages to correct himself within this time frame, there will be no fine.

Sanctions

Violators of the deadlines and procedures for submitting reports under the DAM face fines.

Late payment deadlines:

Liability under Article 119 of the Tax Code of the Russian Federation. The fine will be 5% from the amount subject to additional payment based on the calculation for each full or partial month of delay. In this case, the minimum fine will be 1 thousand rubles, and the maximum will be 30% of the surcharge amount.

Important! If you correctly calculated the contributions and paid them on time, then for late delivery of the DAM you face a fine of 1 thousand rubles.
Responsibility under Article 15.5 of the Code of Administrative Offenses for officials. This is a fine of 300-500 rubles.

Serious fines face those who will lower the base for contributions:

For gross violation of accounting rules, which led to an understatement, a fine is imposed under Part 3 of Article 120 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount, at least 40 thousand rubles.
For non-payment or incomplete payment of insurance premiums as a result of underestimation of the base - a fine under Part 1 of Article 122 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount of contributions.

In addition, they are punishable violations of the procedure for submitting the RSV:

if the policyholder was supposed to submit a zero calculation, but did not do so, the fine based on paragraph 1 of Article 119 of the Tax Code of the Russian Federation will be 1 thousand rubles;
for failure to comply with the reporting form (submitted on paper, although it should have been according to the TKS), a fine will be imposed based on Article 119.1 of the Tax Code of the Russian Federation in the amount of 200 rubles.

Common mistakes in RSV

Incorrect employee data

The discrepancy between the data of insured persons submitted by organizations and individual entrepreneurs and the information contained in the Federal Tax Service is a common basis for refusal to accept the DAM. This error occurs for two reasons:

Incorrect information was transferred to the Federal Tax Service from the Pension Fund. In this case, the organization must provide copies of supporting documents so that inspectors can correct the information in their system manually.
The insurers themselves make mistakes. It is necessary to submit an updated calculation with correct information.

Discrepancy in the amount of contributions in general and for individual employees

If such a discrepancy is identified, that is, line 061 in columns 3-5 of Appendix 1 of Section 1 of the calculation does not coincide with the amounts of lines 240 of Section 3 of the calculation for each month, respectively, then it is necessary to submit an updated calculation.

Inconsistency between RSV and 6-NDFL data

Despite the fact that in many cases the data in these reports does not coincide for objective reasons, they can still request clarification on them. If it turns out that the discrepancy arose due to an error, you will have to submit an updated DAM.

Failure to submit a zero report

Some policyholders believe that if there are no indicators, there is no need to submit a report. However, the Tax Code does not contain rules that would relieve policyholders of the obligation to file a zero DAM. With this form, organizations and individual entrepreneurs inform the tax authority that no payments were made to individuals during the reporting period.

Tax period code is a two-digit cipher that is entered in a special field in the tax return or payment document. It is necessary for employees of the Federal Tax Service. Using machine processing of information, they use it to determine the period of time that is the basis for calculating the tax or checking it.

In some cases, the 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 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 specified separately in the Tax Code. It can be:

quarter;
half year;
9 months.

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).

For income tax

In this case, according to Article 285 of the Tax Code, the tax period is calendar year. The reporting periods 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 for the reporting period is placed on the title page of the declaration, i.e. the one for which the advance tax is calculated and paid.

The codes depend on the type of calculation of the reporting period. For quarterly calculations it is generally applied next encoding:

quarter - 21;
first half of the year - 31;
9 months - 33;
calendar year - 34.

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 applies own coding system. Codes for KGN:

quarter - 13;
half-year - 14;
9 months - 15;
year - 16.

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 until the actual date of liquidation or reorganization, incl. if more than a quarter, half a year and 9 months have passed, or from the day 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.

Reporting periods for the company may not be established. In this case, no advance payments need to be calculated or paid.

There are a number of subtleties when applying this tax. Enterprises with branches or real estate in other regions submit for each of them separate declaration. Property tax (for organizations, not individuals) is a regional tax, it goes not to the federal treasury, but to the budget of the territory, region or republic of the Russian Federation in which it is paid.

Each separate division 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 it does not pay tax advances, but for one or more branches located in other regions, reporting periods are established by local authorities, and they make down payments two to four times a year.

For individual real estate in other regions (warehouse, building, etc.), in which a separate division does not fit, a separate declaration is also drawn up by the accounting department at the company's central office, which is sent to the Federal Tax Service of the region where the property is located.

The digital period codes that are indicated in the declaration are similar to the codes for income tax. If the declaration is submitted 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 for income and property taxes of an organization, the Federal Tax Service 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, there is no requirement to provide calculations of advance payments.

Standard codes for tax and reporting periods are used - 34 for the 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 according to the old form of taxation;
96 is a special code used in the last period of activity of an individual entrepreneur who worked under the “simplified” system.

For taxpayers who for some reason lost the right to work under the simplified tax system 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 under the simplified system, for example, until November of the current 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 for the reporting period of nine months, i.e. 33.

With UTII

The tax period used for a single tax on imputed income is a quarter. It is also considered the reporting period. All reporting on UTII must be submitted to the tax office 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:

21-24 inclusive - from the 1st to the 4th quarter (number 2 means that the tax period is quarterly, numbers from 1 to 4 - the quarter number, respectively);
51 - I quarter upon liquidation or reorganization of the company;
54 - II quarter;
55 - III;
56 - IV.

The number 5, in the first position in the tax period code, always means for Federal Tax Service employees 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.

The government is considering the abolition of UTII in 2018.

By quarter

For some types of taxes, different digital coding of reporting periods - quarters - is used. This is necessary to facilitate the automatic processing of submitted declarations to the Federal Tax Service. So, they distinguish:

Standard quarterly income tax codes.
Quarterly “profit” codes for consolidated groups of taxpayers.
Quarterly codes for corporate property tax.
Quarterly codes for UTII.

So, in the first case, 21 - marking 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 property tax (meaning real estate), the the following block encoding:

21 - first;
17 - second,
18 - third,
51 - first quarter, if after it the enterprise is reorganized/liquidated;
47 - second;
48 - third during liquidation/reorganization.

Under the simplified tax system, the same period codes apply as when paying income tax, i.e. 21, 31, 33 - quarters, 34 - calendar year.

With UTII (single tax on imputed income), quarters I-IV are designated in the declaration as 21-24, except if this tax period in the history of the company is the last. Then encoding 51 is used for the first, 54, 55, 56 for the second, third and fourth quarters.

Submission of the declaration

In addition to the period code, the declaration must also include the code for its method, as well as the place of presentation.

By method

01 - declaration on paper, sent by registered mail;
02 - on paper, presented to the Federal Tax Service in person;
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 a copy attached on electronic media;
09 - on paper, using a barcode (submitted in person);
10 - on paper with a barcode, sent by mail.

Local

There are three codes used when filling out returns for income tax, property tax, under 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 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:

214 - when the declaration is submitted where a Russian organization that does not have “” status is located;
245 - at the place of activity 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 activity of a Russian enterprise or individual entrepreneur, respectively;
331-333 - for foreign companies 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.

Regulatory acts

The main document establishing codes for tax periods is the Tax Code with its Appendices. In addition, the Federal Tax Service periodically issues Orders that create, amend or cancel 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 (amended on December 22, 2015), and so on .

New regulations are issued periodically, amending, supplementing or repealing old ones, so it is necessary carefully control progress in changing the regulatory framework to avoid errors in the calculation and payment of taxes.

Reporting period

For each type of tax it is established separately. If it is a month or a quarter, then, as a rule, the return must be filed and the tax paid within the next month. It, unlike the tax period, determines advance payments towards the tax in its entirety.

Each type of tax has its own reporting deadlines. For taxes and fees in which the reporting period is a year, for example, 2018, the profit declaration must be submitted by March 28, for property - by March 30, according to the simplified tax system - by March 31, 2019.

Changes in tax legislation for 2018 are presented in this video.