Appendix No. 3
to the order of filling
calculation of insurance premiums,
approved by order
Federal Tax Service
dated October 10, 2016 N ММВ-7-11/

Codes defining the settlement (reporting) period

1 quarter in case of reorganization (liquidation) of the organization

half a year in case of reorganization (liquidation) of the organization

9 months in case of reorganization (liquidation) of the organization

year in case of reorganization (liquidation) of the organization

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CODES OF REPORTING PERIODS

I quarter - in case of reorganization (liquidation) of the organization

Half a year - in case of reorganization (liquidation) of the organization

9 months - in case of reorganization (liquidation) of the organization

Settlement reporting period code 3rd quarter

order of the Federal Tax Service of Russia of October 29, 2014 N MMV-7-3 /

Clarified which period codes to indicate in the corporate property tax return

The reporting periods for the property tax of organizations for taxpayers who calculate tax based on the cadastral value are the first quarter, second quarter and third quarter of a calendar year (clause 2 of article 379 of the Tax Code of the Russian Federation). Such changes came into force on January 1, 2016 (Article 3 federal law dated November 28, 2015 No. 327-FZ “On Amendments to Part Two of the Tax Code Russian Federation»).

However, changes taking into account this innovation have not yet been made to the form of the tax return and the tax calculation for the advance payment for this tax. In this regard, the specialists of the tax department explained how to fill out tax reports on the line “Reporting period (code)” (letter of the Federal Tax Service of Russia dated March 25, 2016 No. BS-4-11 / “On corporate property tax”).

Thus, specialists of the Federal Tax Service of Russia in the letter provide codes that should be indicated to taxpayers when filling out tax calculations for advance payments before official changes are made to the approved reporting form on the line “Reporting period (code)”. These are the following codes:

• 21 - 1 quarter;
• 17 - half a year (2nd quarter);
• 18 - nine months (3rd quarter);
• 51 - 1 quarter in case of reorganization (liquidation) of the organization;
• 47 - half a year (2nd quarter) during the reorganization (liquidation) of the organization;
• 48 - nine months (Q3) in case of reorganization (liquidation) of the organization.

What codes of reporting periods to indicate in accounting

What are the intervals for accounting

The only legally recognized interval is the calendar year, which begins on January 1 and ends on December 31 inclusive (clause 6 of article 15 402-FZ), the code for such a reporting period is 34 in the financial statements. Sometimes it has an annual duration (365 days), but starts from another date, it is called financial.

An intermediate one is also distinguished, which is limited to a month or a quarter - for monthly and quarterly registers, respectively.

Since accounting is annually submitted to the IFTS once (during the first 3 working months), the calendar year, which begins on January 1, is still considered the main one. Thus, the reporting period in the financial statements of 2017 began on 01/01/2017.

Codes of reporting periods of the financial statements of 2019

The annual report, which consists of the final balance sheet and its appendices, is submitted by accountants to the territorial tax inspectorates by the end of March of the next year. But there are situations when organizations submit intra-annual reports to INFS: monthly and quarterly.

Due to the large number of financial documents processed by specialists, a special periodicity coding was introduced to avoid confusion. The codes of the reporting periods of the financial statements of 2016 were changed by Appendix 3 (as amended on December 20, 2016) to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/, and to determine the time interval for which you need to report, in 2017 -2018 the following notation applies:

• 21 - first quarter;
• 31 - 6 months (half a year);
• 33 - 9 months;
• 34 - year;
• 50 - the last reporting period in the financial statements and in tax reports during the reorganization (liquidation) of the institution.

Submission of interim accounting

According to paragraph 5 of Art. 13 402-FZ, accounting is considered intermediate, which is compiled for an interval of less than one calendar year. These can be monthly or quarterly registers.

Interim reports are submitted only when the organization is obliged to submit it in accordance with the current legislation of the Russian Federation, by-laws regulations and regulations, as well as constituent documents or decisions of managers and owners (clause 4 of article 13 402-FZ). In such cases, the dates of the OP must be fixed in accounting policy institutions.

The deadlines for the submission of intermediate forms are not established by the current legislation. The terms and time intervals for which you need to report are determined by internal and external users of accounting.

Settlement and reporting period in the calculation of insurance premiums in 2017: codes

What codes of the settlement and reporting period to put down the calculation of insurance premiums, which has been submitted to the IFTS since 2017? Where on the title page and in section 3 to put down the codes? A table of codes with decoding, as well as a sample of codes on the title page, are in this reference material.

New fee calculation

Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service (Ch. 34 of the Tax Code of the Russian Federation). In this regard, from 2017, the calculation of insurance premiums for mandatory pension (social, medical) insurance must be submitted to the tax inspectorates. At the same time, the form of calculation is completely new. The new form was approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551. For the first time, reporting using the new form is required for the first quarter of 2017. See "Calculation of insurance premiums (RSV) for the 1st quarter of 2017: an example of filling out."

Reporting and settlement periods according to the Tax Code of the Russian Federation

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

• billing period is a calendar year;
• the reporting period is the first quarter, six months, nine months of the calendar year.

Period codes on the title 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 Inspectorate, includes, among other things, the title page.
In the title page, policyholders (organizations or individual entrepreneurs) need to fill in all the fields, except for the section “To be completed by an employee of the tax authority”. On the title page there are fields “Settlement (reporting) period and “Calendar year”.

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

Keep in mind that the period codes have changed since 2017. Before, when you passed RSV-1 calculations, other codes were used:

• 3 - for the I quarter;
• 6 - for half a year;
• 9 - for 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 of the settlement (reporting) period:

• 21 - for the I quarter;
• 31 - for half a year;
• 33 - for nine months;
• 34 - per year.

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

• 51 - for the I quarter;
• 52 - for half a year;
• 53 - for nine months;
• 90 - per year.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

What is the tax and reporting period for income tax (codes)?

Tax period for income tax

The tax period for income tax is defined as a calendar year (clause 1, article 285 of the Tax Code of the Russian Federation). That is, this is the period from January 1 to December 31.

But this is in the general case, and there are exceptions to it, which include the creation or liquidation (reorganization) of an organization in the middle of the year.

So, for a newly created organization, the first tax period for income tax, by virtue of paragraph 2 of Art. 55 of the Tax Code of the Russian Federation, there will be a period of time:

• from the date of its creation (state registration) until the end of this year ( for example, from May 26 to December 31 of the current year);
• or from the date of creation until the end of the next calendar year, if the organization is registered in December ( for example, from December 15 of last year to December 31 of the current year).

If a foreign organization, whose activities do not lead to the establishment of a representative office, independently recognizes itself as a tax resident of the Russian Federation, then in accordance with paragraph 6 of Art. 55 of the Tax Code of the Russian Federation, the first tax period for income tax for it will be the period:

• from January 1 to the end of the calendar year, if she recognized herself as a tax resident from that date;
• from the date of submission of the application until the end of the calendar year, if she recognized herself as a tax resident from the date of submission of the application.
• from the date of submission of the application until the end of the calendar year following the year in which the specified application is submitted, if the application is submitted in the period from December 1 to December 31.

For a liquidated or reorganized organization, the last such period for income tax will be a segment (clause 3 of article 55 of the Tax Code of the Russian Federation):

• from the beginning of the year to the date of completion of the liquidation / reorganization ( for example, from January 1 to June 25 of the current year);
• or from the date of creation to the day of liquidation / reorganization ( for example, from January 15 to October 22 of the current year- for an organization that was established and liquidated/reorganized within one year; or from December 23 of the current year to June 25 of the next - for an organization that was established in December of this year and liquidated / reorganized before the end of the next).

Reporting periods for income tax

According to the results of the reporting periods, advance payments for income tax are made, tax returns are also submitted (clause 1, article 55, clause 2, article 285, clause 1, article 289 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation establishes 2 types of reporting periods for income tax (we will conditionally call them quarterly and monthly). They depend on which method of calculating advances on profit the organization has chosen - the usual quarterly or on the basis of actually received profit.

With ordinary advances, the reporting periods are (clause 2 of article 285 of the Tax Code of the Russian Federation):

With advances calculated from actual profit (clause 2 of article 285 of the Tax Code of the Russian Federation):

• month,
• 2 months,
• 3 months and so on until the end of the year.

For example, January, January-February, January-March, etc.

Profit tax period codes (21, 31, 33, 34, etc.) for the declaration

The tax or reporting period for income tax is required to be indicated in the "profitable" declaration - on the title page. The periods are encoded, their codes are given in Appendix 1 to the Procedure for filling out the declaration (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/).

They are used in declarations for the consolidated group of taxpayers (CGT) and designate the 1st quarter, half a year, 9 months and the year for the CGT

Designate quarterly reporting periods: I quarter, half a year, 9 months and a year, respectively

Monthly reporting periods: 1 month, 2 months, 3 months and so - until the end of the year

The code indicates the last tax period during the reorganization (liquidation) of the organization

Indicated by responsible CGT participants paying monthly advances based on actual profit

Correct our material “Checklist for filling out an income tax return for 9 months of 2019” will help you fill out an income tax return.

The tax period for income tax is a year. The duration of the first and last tax period in the life of an organization is determined according to the rules of Art. 55 of the Tax Code of the Russian Federation. In the income tax declaration, the reporting and tax periods are indicated in accordance with the codes specified in Appendix 1 to the Procedure for filling out the declaration.

In accordance with the Tax Code of the Russian Federation, a tax period may consist of one or more reporting periods (clause 1, article 55 of the Tax Code of the Russian Federation). The tax and reporting periods for VAT are the same. That is, each tax period consists of one reporting period.

Accordingly, each declaration contains information only for the relevant VAT tax period, which is a quarter. In other words, it is filled with a non-cumulative total.

Codes in the calculation of insurance premiums

Business entities must report on the accrued and paid insurance premiums to the Federal Tax Service using a unified RSV form. Its template and filling algorithm are regulated by order No. ММВ-7-11 dated 10.10.2016 / Some of the parameters by which it is possible to identify the insured and the type of charges are indicated in the reporting form using special codes. All possible variants of ciphers are fixed in the Procedure for filling out the form from Order No. ММВ-7-11 / (appendices 1-8 to the Procedure).

Codes in the calculation of insurance premiums

All categories of employers are required to provide calculation of insurance premiums, including those who have temporarily suspended work and do not make payments in favor of individuals. If in this situation the business entity does not submit information on the status of payments on contributions to the regulatory authority (the Federal Tax Service), the entrepreneur will automatically be included in the group of violators (letter of the Federal Tax Service of Russia dated July 16, 2018 No. BS-4-11 /). To avoid a fine, you must pass the ERSVR (calculation of insurance premiums) zero (more precisely, not ERSVR, but the current version of the report - RSV).

The legislation provides for the need to designate with the help of codes the method of presenting calculated data:

if the report is drawn up on paper and delivered to the Federal Tax Service by mail, code 01 is used, if the document is handed over to the tax inspectorate employee in person - 02;

the paper version of the calculation can be equipped with a barcode, in this case code 10 is used for postal items, and 09 for personally transmitted documents;

when submitting reports through the TCS, code 04 must be entered.

The code of the billing period for insurance premiums is indicated on the title page. If we are talking about the 1st quarter, the code 21 is put, the numerical combination 31 corresponds to half a year, 33 corresponds to nine months, the year is indicated by code 34. A separate cipher system is provided for reorganized and liquidated business entities. What other codes should be indicated in the report:

code identifying the tax authority;

code at the place of registration (the location of the insured, for example, the IP puts 120, the notary indicates his place of residence with the code 122, the legal entity, when submitting a report at the location, enters the code 214);

code according to the OKVED2 reference book, by which the controlling body can identify the main line of business of the insured;

reorganization form code, which is set only if there are grounds (for example, when going through the merger procedure, this fact is indicated by the number 2, when separating, code 3 is used, code 5 indicates accession, liquidated firms put 0);

codes of the country of citizenship, certifying document, subject of the Russian Federation at the place of residence - these codes are required when generating information about the payer of contributions, which is an individual without IP status;

OKTMO code to indicate that the insured belongs to a particular municipality;

CSC, with the help of which a distinction is made different types payments to the budget;

cipher indicating the payer's tariff.

The tariff code in the calculation of insurance premiums can take a value from 01 to 29. For example, under code 01 there are insurers working on the OSNO, code 02 is typical for simplistic people, 03 - imputants, 12 - payers on PSN. Most of the codes are provided to identify reduced and additional rates of insurance premiums.

When filling out the page for accrued income and pension contributions for each employee, you must fill in field 200 - the category code in the calculation of insurance contributions. With the help of this cipher, the nature of the current relationship between the employer and the individual is identified. For example:

Where: "-" is the serial number of the tax authority in the region.

Location code

The field of this code is located on the title page to the right of the IFTS code. It is indicated depending on the territorial location of the enterprise and its legal status. Values ​​can be:

EXAMPLE

Let's assume that OOO "Guru" is located on the territory of Russia - in the city of Tomsk. Then the number 214 is put in the field under consideration, and the IFTS code is 7017:

Activity code

On the title page, after the name of the organization, you must indicate the code of economic activity - according to OKVED2. It contains information about the name of the field of activity of the company and a description of the grouping of its specific activities. You can see its value:

• in the all-Russian classifier;
• certificate of registration of an economic entity.

EXAMPLE

The field of activity of Guru LLC is the production of armored and reinforced safes, as well as fire-resistant doors. According to the 2nd edition of the Classifier, the type of activity under consideration was assigned the code 25.99.21. It is indicated in the corresponding field of the title page:

What codes of methods for submitting the calculation of insurance premiums should be indicated

There are different options for submitting a single calculation for contributions to the Tax Service. Can personally bring a document, send it by mail or telecommunications networks. Upon receipt, the inspection itself puts down the code, depending on the method chosen by the enterprise. This must be done by an employee of the IFTS. Possible values ​​are presented in the table:

Code of type of reorganization or liquidation

When there is a process of termination of the activity of an economic entity, the creation of one / several companies or other changes related to succession, the corresponding code is indicated in a single calculation of insurance premiums. Its possible values ​​are specified in Appendix No. 2 of the procedure for filling out the calculation:

In the absence of actions related to reorganization or liquidation, a dash is put in the corresponding field.

What codes to indicate in information about an individual without IP status

On the second page of the reporting in question, it is necessary to indicate the code of the country of citizenship. A list of all values ​​​​is presented in the All-Russian Classifier of the Countries of the World (Resolution of the State Standard of the Russian Federation No. 529-st).

Here are some examples of positions:

In the section about the address of the place of residence, indicate the code of the region of Russia in which the person is registered. When writing, follow Appendix No. 7 of the procedure for filling out a single calculation.

Insurance rate: table of codes in the calculation of contributions

When submitting the calculation, the tariff code must be indicated. It characterizes the category of the payer, as well as a number of related features.

In total, the legislation provides for 29 such codes. All of them are presented in the table below (Appendix No. 5):

Please note that when filling out Appendix 1 of Section I, the combination of numbers from 21 to 29 is not applied in line 001 if several tariffs were in effect during the period. That is, you should fill out the appropriate number of Annexes 1 (or its subsections). Each of them must contain the desired tariff.

The tax period is a code that allows you to quickly and accurately determine the time for which reporting information has been submitted. Officials provided for individual designations - a special codification or encoding. We will tell you how to correctly determine the codes when compiling fiscal statements.

For each type of fiscal report, officials provided for an individual codification. Remembering all the values ​​is difficult. Therefore, accountants are often confused, tax period 21 is which quarter or month? Depending on the type of fiscal declaration, one code has several meanings. But there are ciphers that are identical for several types of declarations.

Main purpose

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

Such codification is a very convenient grouping of reports according to the time of their formation. For example, this cipher allows you to quickly determine for what period of time the taxpayer made the calculation and calculated the tax to the budget.

For each type or code of tax reporting (KND), an individual codification procedure is provided. Consider how ciphers are determined for the main types of reports in the Federal Tax Service.

The category and status of the taxpayer does not matter for determining the encoding. 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 encoding is used by legal entities, and individual entrepreneurs, and 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 / [email protected]. For codification, two-digit numbers are used, in which the first digit is 2, and the second determines the number of the quarter in chronological order. For example, the tax period code for the 2nd quarter of 2020 for a value added tax return is 22.

And tax period 24 is what quarter? For reporting on value added tax, this code indicates the 4th quarter. Accordingly, tax period 23 is which quarter? This is the third quarter of the reporting year.

Similar rules have been established for fiscal reporting, which has to be submitted quarterly. When filling out reporting forms for water tax or UTII, indicate similar codes. For example, use tax period code 24 for quarter 4.

Tax period code 21 - what is it in the UTII declaration? This is a report for the first three months of the year (Q1).

Profit reports

The codification of "profitable" reporting is somewhat different from the quarterly forms. Thus, the profit declaration is filled in on an accrual basis from the beginning of the year.

Define ciphers like this:

• for the first quarter, indicate 21;
• tax period code 31 - this is a report for the 1st half of the year;
• tax period 33 is which quarter? 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 monthly income reports, 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 the order of the Federal Tax Service of Russia dated 10/19/2016 No. ММВ-7-3/ [email protected].

Tax period 50 is used in the report if the company was in the process of reorganization or liquidation. That is, use the 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 separate entity, but for several companies or separate divisions at once. Such associations are called a consolidated group.

If such a consolidated group provides a report to the Federal Tax Service, then a specific encoding is indicated in the income tax return:

1. The value 13 is provided for the designation of fiscal information generated for 1 sq. of the year.
2. Code 14 - information provided by the consolidated group of taxpayers for the first half of the year.
3. Symbol 15 - the report was generated by a group of taxpayers for the first nine months (January-September).
4. The numbers 16 indicate that the information in the declaration is provided for the full financial year from January to December for the consolidated group of taxpayers.

Payroll reports

Reports on wages, insurance premiums and withheld taxes are individually coded.

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 make a single calculation of insurance premiums.

General values ​​for payroll reports:

• tax period 21 - the first three months of the year: January, February, March;
• tax period 31 - 1 half year or the first 6 months on an accrual basis;
• code 33 - 9 months from the beginning of the year;
• tax period 34 (what quarter is this?) is a full calendar year, or 12 months from January to December.

It is worth noting that the tax reporting period 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, the code must be used by organizations (legal entities), individual entrepreneurs, and ordinary citizens when drawing up the 3-NDFL declaration and other forms of fiscal reports and declarations. Please note that the tax period is 34 in the declaration for transport tax, according to the simplified tax system, a single calculation of insurance premiums and so on - everywhere a year.

Ciphers and codes in payment orders

When preparing payment orders for the payment of fiscal obligations in favor of the Federal Tax Service, a completely different encoding is used. The ten-digit format code is indicated in the payment order: “XX.XX.YYYY”, where XX is the letter and number 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 - "Q.0X.2020". VAT payment for the 3rd quarter - "Q.03.2020";
• monthly payment, for example, for September, is designated "MS.09.2020";
• semi-annual payment: "PL.01.2020" - for the first half of the year and "PL.02.2020" - for the second;
• payment at the end of the calendar year is designated "DG.00.2020".

Encoding table

As we noted above, it is quite difficult to remember the encodings for each form and type of fiscal declarations and other reporting. An error in filling out the form can be costly for the company. For example, an accountant will indicate the wrong code in the report, therefore, the tax authorities will not count 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 memo that contains all the current encodings for the types of fiscal forms.

All codes of tax periods for declarations are in the table

The current legislation of the Russian Federation obliges persons with physical or legal status to make tax payments to the state treasury. Eligible citizens are given a certain amount of time to pay the fees.

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In this article, we will cover the following information:

• What is a tax period?
• what types does it include?
• tax period 22, which quarter is this;
• consider the features of UTII, VAT and payment of income tax.

What it is

The time allotted for the payment of a particular state fee is called the tax period. The definition of the corresponding concept is given by Article 55 of the Tax Code of Russia. The first paragraph states that the period for payment may be one calendar year or another amount of time provided for by this regulatory framework.

When the period ends, at the end of it, the employees of the Federal Tax Service of the Russian Federation calculate the amount of the fee (payable) and the base (for what) with the declaration (reporting document on the person's income).

NP can be from one or more terms. For example: the fee is paid not once, but three times in 1 calendar year.

The Tax Code states that if an enterprise was opened between December 1 of the current year and December 31 of the next year, then the deadline for paying the federal fee will be the interval between the moment of its creation and the same day, but next year. Example: an entrepreneur in 2020 will make tax payments for 2017.

At the end of the activity of the enterprise before the end of the current year, the tax period is the interval: opening - closing day.

What are the types

Relevant terms include five types:

• 1 month;
• quarter;
• half a year;
• 9 months;
• 1 year.

Into an account to determine the amount Money only calendar days are accepted for payment. Everything counts: weekends, holidays and weekdays. A quarter is three months. There are four such periods in a year (they give a total of 12).

Code 22 is which quarter

When the owner of the enterprise submits a declaration, he indicates a special code. It always consists of two digits, starting with 01 and ending with 99.

The codes are necessary for tax inspectorate employees to simplify the determination of the appropriate base (characteristics of a particular object of taxation) and the calculation of the amount of the fee.

The payer must carefully consider their selection before entering into the documentation. Errors result in the refusal of the operation.

The classification of the distribution of identifiers to taxpayers contains 8 sections:

• documentation issued on a monthly basis (from January to December, 01 - 12, respectively);
• declarations, which are submitted quarterly (from 1 to 2 quarters, 21-24);
• annually, only one code - 34;
• on an accrual basis from the beginning of the new year;
• for taxpayers belonging to a consolidated group;
• codes for securities that are issued within the framework of an investor partnership;
• reorganization or liquidation of an enterprise;
• other documentation. There are three codes here:

Code 22 refers to the second section and indicates quarter-2. Two-digit ciphers are found both in declarations and in payment documentation. They are placed in specially designated places. The first digit means that a particular tax is levied by quarters, and the second indicates their number.

Taxpayers have misconceptions regarding the concepts of "Code" and "Field". The latter is also available in payments. The field "22" was introduced in 2014, on March 31st. In payment documents, the corresponding columns contain unique identifiers of payments or accruals (UIP or UIN, respectively).

In the field, the numbers are entered when a person is assigned a fine, penalties or debts. In case of their absence, “0” is put in the column. Field "22" is not related to reporting on the periods of payment of fees by the Federal Tax Service of the Russian Federation! The code is placed on the title page.

Individual entrepreneurs who have chosen a simplified taxation system use the designations of cumulative totals: quarter, 6, 9 months and year. 95 and 96 when changing the type of payment and liquidation, respectively. In such cases, "21-24" also does not fit.

VAT

In this case, "22" goes as KVO. Operation type code. Payment of VAT (value added tax) is provided for in article number 163 Tax Code Russia.

It is produced quarterly. 22 KVO is responsible for chargebacks on an advance basis. If it concerns reporting specifically, then the corresponding code still refers to quarter II.

ENDV

There is a nuance here regarding the term for paying a single tax on temporary income. It must be paid by the 20th day of the month following the quarter. In fact, the deadline is 25. In the corresponding case, the code 22 is indicated in the document issued for the second quarter.

When liquidating an enterprise, it is forbidden to enter standard code numbers (21-24)! In the corresponding case, the 1st quarter is encrypted as 51, the second - 54, the third - 55, the fourth - 56. A special application is included in the declaration set. It contains a checklist to help you avoid mistakes.

income tax

Fees withheld from the income of organizations are subject to regulation 1 of paragraph 2 of Article 285. It states that corporate income taxes are paid both annually and quarterly.

In the first case, 34 is entered, and in the second, the standard code is 22. Individuals declare for personal income tax. When reporting to the CGT, the cipher corresponding to quarter II is not set.

Individual entrepreneurs and organizations (LLC, CJSC, LLC) are required to pay taxes. To facilitate their work, employees of the Federal Tax Service use special codes developed taking into account the current regulatory framework.

There are five types of tax periods, each of them is tied to the type of payments. The quarterly fee is numbered with codes: 21, 22, 23 and 24. A table with codes is attached to the procedure for filling out the declaring documentation so that the designer can double-check the entered data.

Select a rubric 1. Business law (239) 1.1. Instructions for starting a business (26) 1.2. Opening IP (29) 1.3. Changes in the USRIP (4) 1.4. Closing IP (5) 1.5. OOO (39) 1.5.1. Opening LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of entrepreneurial activity (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues of accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash desks (15) 2. Entrepreneurship and taxes (450) 2.1. General issues of taxation (29) 2.10. Tax on professional income (26) 2.2. USN (50) 2.3. UTII (47) 2.3.1. Coefficient K2 (2) 2.4. BASIC (37) 2.4.1. VAT (18) 2.4.2. personal income tax (8) 2.5. Patent system (26) 2.6. Trading fees (8) 2.7. Insurance premiums (69) 2.7.1. Off-budget funds (9) 2.8. Reporting (87) 2.9. Tax incentives (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. STAFF (105) 5.1. Leave (7) 5.10 Remuneration (6) 5.2. Maternity benefits (2) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (23) 5.6. Local acts and personnel documents (8) 5.7. Labor protection (9) 5.8. Employment (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application Forms (12) 8.5. Decisions and protocols (2) 8.6. Charters of LLC (3) 9. Miscellaneous (26) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal Disputes (5)

Starting from the 1st quarter of 2020, employers-insurers fill out a new form "Calculation of insurance premiums". It was approved by order of the Federal Tax Service of September 18, 2019 No. MMV-7-11 / [email protected] Part of the information is indicated in the form in an encrypted abbreviated form, when the required numerical value (code) is entered in the designated field. Let's decipher the codes for RSV 2020.

Values ​​for the title page of the RSV

Most of the codes are given in the relevant annexes to the Procedure for filling out the form, approved. Order No. ММВ-7-11/ [email protected](hereinafter - the Order). The title page of the report has the most encrypted fields. TIN and KPP of the payer are indicated on each sheet of the form, the sheets are numbered in order.

Consider the codes that the policyholder fills out.

Correction number

The field shows the number of corrective reports filed by the policyholder.

In the primary report, in the cells for the number of the adjustment, “0--” is put (clause 3.5 of the Procedure). When filling out the second and following options for the same period, clarifying the first calculation, the number is put in order: “1--”, “2--”, etc.

Period codes for RSV 2020

A mandatory indicator in the RSV is the billing period. The code depends:

from the time period for which the report is drawn up;

from the person submitting the form.

For convenience, we reflect the possible values ​​​​(approved in Appendix 3 to the Order) in the table below.

Table 1. The value of the billing period

An error in the RSV by the period code can lead to the blocking of the payer's accounts. Such a situation may arise if the tax authorities, due to an incorrectly specified code, consider that the company did not send the calculation for the reporting period.

Year code in RSV

The report must indicate the year for which information is submitted. Since the form begins to operate from the report for the 1st quarter of 2020, the first value reflected in the special field is “2020”. In updated reports, the year for which the data is corrected is put.

Tax authority code

Each IFTS has its own number. You can find it using the ]]> service on the website of the Federal Tax Service ]]> - at the payer's registration address, or by contacting the tax office at the place of residence personally.

Encoding according to the place of presentation of the Calculation

This indicator is introduced in order to immediately recognize the type of insurer submitting the RSV. Possible encoding values ​​(approved in Appendix 4 to the Order) will be reflected in Table 2.

Table 2. Presentation place codes

Calculation provided
At the place of residence of an individual (not an individual entrepreneur), another private practitioner
At the place of residence of the IP
At the place of residence of the lawyer
At the place of residence of the notary
At the place of residence of the member (head) of the KFH
At the location of the Russian organization
At the place of registration of the legal successor of the Russian organization
At the location of a separate subdivision of the Russian organization
By location legal entity- (heads) KFH
At the location of a separate subdivision of a foreign organization in the Russian Federation
At the place of registration of an international organization in the Russian Federation

The selected option makes it clear who submits the report - a company, individual entrepreneur, peasant farm or other person.

Code of type of economic activity

The company declares the selected types of activities at the time of registration, choosing values ​​from the OKVED2 classifier. You can check the assigned codes according to an extract from the Unified State Register of Legal Entities or EGRIP. If desired, the company has the right to change them. On the title page of the RSV, the OKVED2 code is indicated for the main line of business.

Codes for reorganization/liquidation

For companies that have submitted documents on reorganization or deregistration, a special line is allocated. The numerical value in it reflects the form of reorganization or shows what closed - a separate division or the company itself. In the RSV, the liquidation/reorganization code can take on the values ​​given in Table 3 (from Appendix 2 to the Procedure).

Table 3. Coding of the form of reorganization, in case of liquidation, deprivation of authority, closure

The field "Deprivation of authority (closing) of a separate subdivision" is used when submitting an updated calculation for a subdivision that previously made accruals for individuals and submitted a settlement, but by the time the adjustment was submitted, it had already been deprived of such authority / closed.

Codes for RSV sections

In the remaining sections, the indicated codes do not apply to general information but are related to contributions.

KBK

The budget classification codes are affixed by the insured in accordance with Order No. 86n of the Ministry of Finance dated 06/06/2019 (as amended on 09/17/2019). In 2020, the same 20-digit codes are used for contributions as in 2019. The company indicates the same values ​​in field 104 of payment documents. We talked about CSC for 2020 in this article.

OKTMO

OKTMO is assigned to the territory. In fact, this is a link to the municipality - the city, town, etc., where the company is located. You can specify your company's OKTMO in your IFTS or using the ]]> service of the Federal Tax Service ]]> .

Payer type

The type of payer of contributions is indicated so that the IFTS can divide the reporting into those who paid funds to individuals in the last 3 months of the reporting period (code "1"), and those who did not make settlements with citizens (code "2"). If the company did not transfer wages, did not pay under GPC agreements, it can submit an abbreviated version of the calculation (clause 4.2 of Appendix 2 to the order), consisting of:

title page;

section 1 without attachments;

section 3.

Employers who settled accounts with employees during the reporting period submit reports in full.

Fare code in RSV

The state provided benefits to a certain circle of payers in the form of a reduced contribution rate (Article 427 of the Tax Code of the Russian Federation). The payer code in the RSV shows whether the company is entitled to reduced contributions or not. Some benefits in 2020 have already been canceled and are no longer valid, so the tariff codes in the RSV for 2020 have been revised. All approved values ​​are listed in Table 4.

Table 4. Tariff Code

	Payers of insurance premiums
	Applying the basic rate of insurance premiums
	Carrying out activities in the field of information technology
	Making payments to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties as a ship crew member
	NPOs (with the exception of state (municipal) institutions) that apply the simplified taxation system and carry out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (except professional)
	Charitable organizations registered in accordance with the procedure established in the Russian Federation and applying the USN
	Project participants in accordance with the law of September 28, 2010 No. 244-FZ "On the innovation center "Skolkovo" or in accordance with the law of July 29, 2017 No. 216-FZ "On innovative scientific and technological centers and on amendments to certain legislative acts Russian Federation"
	Participants of the free economic zone in accordance with the law of November 29, 2014 No. 377-FZ "On the development of the Republic of Crimea and the federal city of Sevastopol and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol"
	Residents of the territory of advanced socio-economic development in accordance with the law of December 29, 2014 No. 473-FZ
	Residents of the free port of Vladivostok in accordance with the law of July 13, 2015 No. 212-FZ
	Organizations-residents of the Special Economic Zone in the Kaliningrad Region in accordance with the law of 10.01.2006 No. 16-FZ
	Russian organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) the provision of services (performance of work) for the creation of animated audiovisual products
	Participants of the special administrative region in accordance with the law of 03.08.2018 No. 291-FZ "On special administrative regions in the territories of the Kaliningrad region and Primorsky Krai", making payments and other remuneration to crew members of ships registered in the Russian Open Register of Vessels, for the performance of labor duties crew member

If in the billing period the payer had more than one tariff, then he must fill out as many appendices 1 to section 1 of the Calculation as he has applied tariffs (clause 5.4 of the Procedure).

A coding error can lead to the IFTS requesting clarifications - the company is obliged to confirm its right to apply preferential rates.

Tariff code in RSV 2020 with simplified tax system

"Simplifiers" are excluded from the list of persons enjoying benefits when calculating contributions. The tariff code for the simplified tax system in the calculation of insurance premiums they use the same as the rest of the organizations and individual entrepreneurs using the main tariff - “01”. UTII insurers also calculate contributions at the general rate, so the specified coding is also applied to them.

The codes in subsections 1.3.1, 1.3.2, 1.1 are associated with a special assessment and working conditions recognized as harmful or difficult. The values ​​​​of the indicators are given on the form itself, so they do not need additional decoding.

Document type code

The code is indicated to identify a citizen and is used to verify data on an individual. Accepted values ​​are shown in Table 5.

Table 5. Types of documents

	Title of the document
	Passport of a citizen of the Russian Federation
	Birth certificate
	Military ID
	Temporary certificate issued in exchange for a military ID
	Passport of a foreign citizen
	Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on the merits
	Residence permit in the Russian Federation
	Refugee ID
	Temporary identity card of a citizen of the Russian Federation
	Temporary residence permit in the Russian Federation
	Certificate of granting temporary asylum on the territory of the Russian Federation
	Birth certificate issued by an authorized body of a foreign state
	Identity card of a serviceman of the Russian Federation
	Other documents recognized in accordance with the legislation of the Russian Federation or in accordance with international treaties Russian Federation as identity documents

Category code of the insured

Accepted code values ​​are listed in Table 6.

Table 6. Codes for the category of insured persons

	Name
	Persons covered by the GPT, including those working with special (difficult and harmful) working conditions, for whom contributions are paid at the basic rate
	Individuals for whom contributions are calculated by organizations operating in the field of information technology
	Individuals for whom contributions are calculated by organizations participating in the Skolkovo project or project participants in accordance with the law of July 29, 2017 No. 216-FZ
	Individuals to whom contributions are calculated: Non-profit organizations (with the exception of state / municipal institutions) that apply the simplified tax system and carry out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports; Charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the USN
	Individuals - members of the crews of ships registered in the Russian International Register of Vessels, receiving payments and other remuneration for the performance of the duties of a crew member
	Individuals for whom contributions are calculated by payers participating in the free economic zone in accordance with the law of November 29, 2014 No. 377-FZ (Crimea and Sevastopol)
	Individuals for whom contributions are calculated by payers-residents of the territory of rapid socio-economic development in the Russian Federation in accordance with the law of December 29, 2014 No. 473-FZ
	Individuals for whom contributions are calculated by resident payers of the free port of Vladivostok
	Individuals for whom contributions are calculated by payers included in the register of residents of the Special Economic Zone in the Kaliningrad Region
	Individuals for whom contributions are calculated by organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) the provision of services (performance of work) for the creation of animated audiovisual products
	Individuals for whom contributions are calculated for the performance of labor duties as a member of the ship's crew by payers participating in the special administrative region in accordance with the law of 03.08.2018 No. 291-FZ
	Foreign citizens or stateless persons insured in the OPS system temporarily residing in the territory of the Russian Federation, as well as persons temporarily staying in the Russian Federation who were granted temporary asylum under the law of February 19, 1993 No. 4528-1
	For foreign citizens insured in the OPS system or stateless persons temporarily residing in the territory of the Russian Federation, as well as persons temporarily staying in the Russian Federation who were granted temporary asylum under the law of February 19, 1993 No. 4528-1:
	for which contributions are calculated by organizations operating in the field of information technology
	for which contributions are calculated by organizations participating in the Skolkovo project or project participants in accordance with the law of July 29, 2017 No. 216-FZ
	for which contributions are due: NPOs (with the exception of state (municipal) institutions) that apply the simplified tax system and carry out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art, and mass sports; Charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the USN
	crew members of ships registered in the Russian International Register of Vessels receiving payments, remuneration for performing the duties of a ship crew member
	for which contributions are paid by payers participating in the free economic zone in accordance with the law of November 29, 2014 No. 377-FZ (Crimea and Sevastopol)
	for which contributions are paid by payers-residents of the territory of advanced socio-economic development in the Russian Federation
	for which contributions are paid by payers-residents of the free port of Vladivostok
	for which contributions are paid by resident payers of the Special Economic Zone in the Kaliningrad Region
	for which contributions are paid by organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) the provision of services (performance of work) for the creation of animated audiovisual products
	from payments and remuneration to which for the performance of the duties of a member of the ship's crew, contributions are calculated by payers-participants of the special administrative region in acc. with the law dated 03.08.2018 No. 291-FZ
	Foreign citizens or stateless persons (with the exception of highly qualified specialists) in accordance with the law of July 25, 2002 No. 115-FZ
	For foreign citizens or stateless persons (excluding highly qualified specialists) in accordance with the law of July 25, 2002 No. 115-FZ:
	for which contributions are calculated by organizations operating in the field of information technology
	for which contributions are calculated by organizations participating in the Skolkovo project or project participants in accordance with the law of July 29, 2017 No. 216-FZ
	for which contributions are paid: NGOs on the simplified tax system and carrying out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, health care, culture and art, and mass sports; charitable organizations on the USN
	crew members of ships registered in the Russian International Register of Ships receiving payments and other remuneration for performing the duties of a ship crew member
	According to which insurance premiums are calculated by payers-participants of the free economic zone of Crimea and the city of Sevastopol
	for which contributions are calculated by payers-residents of the territory of advanced socio-economic development in the Russian Federation
	for which contributions are calculated by payers-residents of the free port of Vladivostok
	According to which contributions are calculated by resident payers of the Special Economic Zone in the Kaliningrad Region
	for which contributions are accrued by organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) the provision of services (performance of work) for the creation of animated audiovisual products
	for which contributions are calculated for the performance of the duties of a member of the ship's crew by payers participating in the special administrative region in accordance with the law of 03.08.2018 No. 291-FZ

Code of the insured person

In the RSV, the code of the insured person is tied to the results of the special assessment, it shows which hazard class the workplace is assigned to, where the employee who received the payments worked. The code is closely related to the appointment of early pensions; the information provided will be reflected in the personal accounts of employees.

All encodings are listed in Table 7.

Table 7. Code of the insured person

	Individuals
	employed in the types of work specified in paragraph 1 of Part 1 of Art. 30 of the law of December 28, 2013 No. 400-FZ in respect of payments and other remunerations of which the additional tariff specified in paragraph 1 of Art. 428 Code
	employed in the types of work specified in clauses 2-18, part 1, article 30 of the law dated December 28, 2013 No. 400-FZ, in respect of payments and other remunerations of which an additional tariff is applied, specified in clause 2, art. 428 Code
	employed in the types of work specified in paragraph 1 of part 1 of Art. 30 of the law of December 28, 2013 No. 400-FZ, in respect of payments and other remuneration of which the additional tariff specified in paragraph 3 of Art. 428 of the Code, when establishing a class of working conditions - harmful, a subclass of working conditions - 3.1
	employed in the types of work specified in paragraph 1 of part 1 of Art. 30 of the Law of December 28, 2013 No. 400-FZ, in respect of payments and other remunerations of which the additional tariff specified in paragraph 3 of Art. 428 of the Code, when establishing a class of working conditions - harmful, a subclass of working conditions - 3.2
	employed in the types of work specified in paragraph 1 of part 1 of Art. 30 of the Law of December 28, 2013 No. 400-FZ, in respect of payments and other remunerations of which the additional tariff specified in paragraph 3 of Art. 428 of the Code, when establishing a class of working conditions - harmful, a subclass of working conditions - 3.3
	employed in the types of work specified in paragraph 1 of part 1 of Art. 30 of the law of December 28, 2013 No. 400-FZ, in respect of payments and other remuneration of which the additional tariff specified in paragraph 3 of Art. 428 of the Code, when establishing a class of working conditions - harmful, a subclass of working conditions - 3.4
	employed in the types of work specified in paragraph 1 of part 1 of Art. 30 of the Law of December 28, 2013 No. 400-FZ, in respect of payments and other remunerations of which the additional tariff specified in paragraph 3 of Art. 428 of the Code, when establishing a class of working conditions - dangerous, a subclass of working conditions - 4
	employed in the types of work specified in paragraphs 2-18 of Part 1 of Art. 30 of the law dated December 28, 2013 No. 400-FZ, in respect of payments and other remuneration of which the additional tariff specified in paragraph 3 of Art. 428 of the Code, when establishing a class of working conditions - harmful, a subclass of working conditions - 3.1
	employed in the types of work specified in paragraph 2-18 h. 1st. 30 of the law of December 28, 2013 No. 400-FZ, in respect of payments and other remuneration of which the additional tariff specified in paragraph 3 of Art. 428 of the Code, when establishing a class of working conditions - harmful, a subclass of working conditions - 3.2
	employed in the types of work specified in clauses 2-18, part 1, article 30 of the law dated December 28, 2013 No. 400-FZ, in respect of payments and other remunerations of which the additional tariff specified in clause 3, art. 428 of the Code, when establishing a class of working conditions - harmful, a subclass of working conditions - 3.3
	employed in the types of work specified in paragraph 2-18 h. 1st. 30 of the law of December 28, 2013 No. 400-FZ, in respect of payments and other remunerations of which the additional tariff specified in paragraph 3 of Art. 428 of the Code, when establishing a class of working conditions - harmful, a subclass of working conditions - 3.4
	employed in the types of work specified in paragraphs. 2-18 hours 1st. 30 of the law of December 28, 2013 No. 400-FZ, in respect of payments and other remunerations of which the additional tariff specified in paragraph 3 of Art. 428 of the Code, when establishing a class of working conditions - dangerous, a subclass of working conditions - 4

The insured should carefully consider the choice of encoding. An incorrect value may necessitate clarification or corrective filing. In addition, an erroneous value may adversely affect the pension rights of employees, which in turn will cause unnecessary conflicts.