On the title page Forms 6-NDFL In the so-called calculation cap, a number of codes are specified. One of them is the code "at the location (accounting)" - represents a field of three cells (cells). What codes come from where to take them and in what situations indicate, read in our article.

Code at the location of accounting in 6-NDFL: what looks like

The code denoting the case of the calculation is a three-digit cipher. It is assigned a separate field in the upper right corner of the calculation under the string " Taxable period (year)".

Fragment of the filled form 6-ndfl (title page) We led.

Code at the location of accounting in 6-NDFL: Where to take values

Codes are given in Appendix No. 2 to the procedure for filling out the form (Order of the Federal Tax Service of Russia of October 14, 2015 No. 2 of MMB-7-11 / [Email Protected] In the fresh edition of January 17, 2018). Their full proper name: codes of places of presentation of the calculation of taxes on the income of individuals, calculated and retained by the tax agent.

Sample filling code "at the location" in 6-NDFL

Code at the location of accounting in 6-NDFL: what values \u200b\u200bare

In total, the ciphers for the designation of the point of presentation of the calculation today - 11. A number of them have nothing to do with companies. These are codes for IP, heads of KFH, lawyers and notaries (codes 120 and 320, 124, 125 and 126, respectively).

By general rule Since reporting for 2017, the organization put 6-NDFL cipher 214 on a tituer. It means "at the location russian organizationnot the largest taxpayer. " If the company is "the largest", a special code is set - 213 "at the place of accounting as the largest taxpayer."

Previously divisions on the largest and ordinary - not. There was one cipher - 212 "at the place of accounting of the Russian organization." But by order of the Federal Tax Service of Russia of January 17, 2018 No. MMB-7-11 / [Email Protected] In order, in particular, in Appendix No. 2 to the order, changes were made. Instead of 8 codes, it was 11. So now, repeat, code 212 in relation to the form 6-NDFL does not exist. The main code for firms is 214.

The remaining values \u200b\u200bare for sufficiently specific situations - we introduced in a separate table. The first two of them were added to the above order, there were no previously.

Table 1. Basic codes of companies at the location of accounting for 6-NDFL in 2018

Table 2. Codes at the location of accounting for 6-NDFL for special situations in 2018

Code at the location of accounting in 6-NDFL: 214 or 213

SIFR 214 on the 6-NDFL letterhead put all companies by default. If you are reported to the tax for working with the largest taxpayers, a special code is valid for you - 213.

Recall the largest taxpayer is an organization that meets the criteria from Appendix 1 to the order of the FTS dated 16.05.2007 No. MM-3-06 / 308. One of the main criteria is the total amount of income received according to the annual report on income and loss. The largest federal taxpayers will organize organizations (including non-commercial), in which this indicator exceeds 35 billion rubles. Regional level - organization (including non-commercial), in which:

• the total volume of income ranges from 2 to 35 billion rubles. inclusive;
• the average number of employees is above 50 people;
• the cumulative value of assets - from 100 million to 20 billion rubles. inclusive either the total amount of accruals federal taxes and fees range from 75 million to 1 billion rubles.

In addition, other criteria are also valid for the company's recognition by the largest taxpayer. For example, participation in the procedure for tax monitoring or the availability of licenses for certain types of financial activities.

Attention: companies can be attributed to the largest taxpayers who do not fall under the established criteria, but in respect of which the FTS adopted the appropriate decision.

Organizations working on special tax regimes, the largest taxpayers are not recognized in any case.

The organization, which is related to the largest taxpayer and is able to influence the results of its activities, regardless of its financial and economic indicators is also recognized as the largest taxpayer (section II criteria approved by order of the FTS dated 16.05.2007 No. MM-3-06 / 308).

Code at the location of accounting in 6-NDFL: What will happen if they are mistaken

For each calculation with false information, a fine 500 rubles is provided. But: if you find a mistake and apply a clarified before the inaccuracy revealed tax authorities, the sanctions will not (Art. 126.1 NK).

Inspectors can show a fine due to any error in the form of 6-NDFL. In some situations, inspectors reduce a fine, referring to mitigating circumstances (paragraph 1 of Art. 112 NK). These are cases when the tax agent due to an error (letter of the FTS dated 09.08.2016 No. GD-4-11 / 14515):

• did not undergo tax;
• did not create adverse effects for the budget;
• did not violate the rights of individuals.

In principle, the error in the code at the place of submission of the calculation (location) just does not entail negative financial implications. Therefore, application mitigating circumstances Or even at all, the failure to provide penalties in this case is very likely.

If an error is recognized, it may be not only an organization, but also its responsible employees. For example, the company's head, in the amount of 300 to 500 rubles. (Art. 15.6 Administrative Code).

When drawing up various declarations and reports, part of the data is made by taxpayers in the encoded form. For example, in the formation of a declaration on a charging, entrepreneurs indicate the accounting code at the location of the IP. And when compiling f. 6-NDFL code at the location is filled depending on the address of the data representation.

Encoded indicators are approved by tax authorities and cannot be made arbitrarily. Where to get values? Which lines make data? Let's separate in more detail how to fill the counting code in the Declaration on UTII and the code at the place of accounting in 6-NDFL. We will also consider the principles of reflection of these indicators in some other reporting forms.

What is the code of accounting on ENVD 2018

When transferring all its activities or separate areas of its directions, the taxpayer must submit to the territorial division of the IFTS Declaration. This duty applies to both Jurlitsa and entrepreneurs, subject to the use of the designated intelligence. If the subject simultaneously works on several tax systems, It will take the compilation of separate reports. The list of forms varies depending on the modes.

Actual Blanc of the Declaration on the charge for 2018 approved the FTS in order No. MMB-7-3 / [Email Protected] On 04.07.14, the form of the document is given here, as well as the procedure for its preparation, with the breakdown of sheets on sheets and sections. When the declaration is filled in, at the location of (accounting), the code is affixed in accordance with the values \u200b\u200bof Appendix 3 of the order. Information is indicated in a special column on the title of the report. At the same time, the data is made to other lines according to the order.

Note! Since the coding of indicators is necessary to simplify the reporting procedure, all taxpayers are required to fill these lines without exception. Unmistakable setting of values \u200b\u200bwill help not only the tax authorities to quickly disseminate the data, but also the company will protect the company from the instructions of incorrect information.

How to enter the Code to the Declaration of Accounting for UTII in 2018

To correctly report to the tax authority, the code at the location (account) is indicated in the appropriate line. The indicator is entered in a digital format according to Appendix 3 and is filled from left to right. The stroke is not allowed, the indication of zeros or the lack of data in the cells. Why?

First of all, for the reason that any taxpayer in charge is required to pre-register in the IFSN. And it does not matter what legal status is a speech - Jurlice or IP. To translate activities on UTII, it is necessary to start applying to tax inspection. And only after receiving the appropriate permission, the use of this special is allowed. Since the reporting on the shift is submitted at the place of business, to clarify the responsible control agencies, the values \u200b\u200bof indicators have been developed.

Meaning of accounting codes (views) for the Declaration on UTII:

• 120 - indicated by those entrepreneurs who rent a declaration into tax authorities at their accommodation.
• 214 - code 214 at the location (accounting) is intended to indicate by Russian legal entities that are not recognized by the largest taxpayers.
• 215 - Designed for company-legal entrepreneurs not recognized by the largest taxpayers.
• 245 - indicated by foreign companies in the delivery of the declaration at the address of the conduct of imputed activities through representation (permanent).
• 310 - indicated russian companies When renting a declaration at the address of the imputed activity.
• 320 - Code at the place of accounting 320 in UTII, or rather in the replacement declaration, applies in the case of a report on the address of the activities on the special process.
• 331 - indicated by foreign companies in the delivery of the Declaration at the address of the conduct of imputed activities through the separation of such a coercion.

Note! The imputed accounting code at the location of the LLC and the individual entrepreneur will differ. After all, the accounting of the IP is carried out with reference to the address of his stay (120) or the place of actual conduct of the imputed business (320). At the same time, Jurlitz will depend on whether the Russian is a company or foreign; Is the enterprise considered the largest taxpayer, and whether reorganization procedures were carried out.

What is the location code (accounting) in 6-NDFL

The report called 6-NDFL is mandatory for all tax agents for income tax. The current form is approved by the tax authorities in its order No. MMB-7-11 / [Email Protected] dated 10/14/15, in addition to the document (Appendix 1) here are presented general order Making information (Appendix 2), the rules for delivery in electronic format (Appendix 3), as well as encoded values \u200b\u200bof the required indicators.

In 2018, the code at the location of the 6-NDFL is filled out on the basis of an additional application 2 to the main application 2. The values \u200b\u200bof this details of the form differ depending on which territorial division of the IFTS has been registered a tax agent. At the same time, some data coincide with codes for the Declaration on UNVD, while others are added. For example, the same is the location (accounting) code 120 for the address of the IP accommodation. And the values \u200b\u200bare added 124-126, intended for the introduction of KFH heads, as well as lawyers, notaries.

How to fill in 6-NDFL code at location (accounting)

Making the value of the desired territorial code is performed tax Agent on the title f. 6-NDFL. The indicator has a digital format and consists of three characters. The data is indicated from left to right. Consider in more detail how this requisite is filled.

Values \u200b\u200bof view locations for f. 6-NDFL:

• 120 - used by entrepreneurs when tax registration at their residence.
• 124 - applied by heads / members of KFH for tax registration at their residence.
• 125 - indicated by lawyers for tax registration at their residence.
• 126 - Used by notaries for tax registration at their residence.
• 213 - Used by legal entities in tax accounting in the status of the largest taxpayer.
• 214 - In 6-NDFL code at the location of 214 is indicated by ordinary companies, not the largest.
• 215 - Designed to indicate successors (not the largest) to provide a form at their location.
• 216 - for making successors recognized by the largest.
• 220 - is affixed by Russian OP when submitting 6-NDFL at the address of finding such divisions.
• 320 - It is indicated by the PI when submitting a form at the address of the maintenance of a credibility. For example, when presenting data on personnel employed in imputed activities.
• 335 - Designed to indicate foreign OP when submitting a form at the address of finding such units.

Note! Until on March 25, 2018, for ordinary enterprises, an indicator was operating at the location of accounting with code 212. After the specified date, the value is replaced by code 214.

RSV - code at location (accounting)

The actual form of a single calculation for insurance contributions approved the FTS in order No. MMB-7-11 / [Email Protected] Of 10.10.16, codes are contained in Appendix 4 to Annex 2, where the procedure for the preparation of ERSV is defined. The values \u200b\u200boperating for 2018 look like this:

• 112 - When submitting data to the address of the accommodation by saline, not IP.
• 120 - When submitting a report of the PI at its accommodation.
• 121 - When submitting information to a lawyer who has its own advocate, at its accommodation.
• 122 - When submitting a report to a private notary at its accommodation.
• 124 - When submitting a calculation by the head / member of the KFH at its accommodation.
• 214 - Used by conventional Russian companies with a report to the address of its location.
• 217 - Designed for successors of domestic firms.
• 222 - Used OP Russian companies in the delivery of the report at the address of finding such divisions.
• 335 - UP foreign companies are used when passing the report at the address of the location of such units.
• 350 - applies to international structures when submitting a calculation at the address tax accounting such organizations.

Declaration on USN - code at the location (accounting)

The Blanc approved in 2018 approved the FTS in order No. MMB-7-3 / [Email Protected] From 26.02.16, codes are presented in Appendix 2 to Annex 3, where the procedure for compiling this report is regulated. The rules for making codes are similar to the above. For 2018, the following values \u200b\u200bare relevant:

• 120 - Applied by entrepreneurs on simplified when submitting a report to the IFTS at its accommodation.
• 210 - The total code at the location of 210 is used by all Russian companies in the submission of the Declaration at its location.
• 215 - Designed for legal entrepreneurs that are not related to the largest.

How to find out the code at the location (accounting)?

Reliable to see the value of the code directly in regulatory documents. Actual versions of legislation are contained on special accounting sites. If Jurliso or IP fills in the report in in electronic formatThe software modules already contain built-in indicators. It remains only to choose the necessary depending on the category of the taxpayer or tax agent. When entering the code, focus on the type of report and the type of registration of the subject.

→ Accounting Consultations → General Taxation Issues

When filling out tax returns and calculations on the title page, it is necessary to indicate the code of the submission of the Declaration (Calculation) in tax authority. How to find out the code at the location (accounting)? To do this, refer to the procedure for filling the relevant declaration or calculation.

About the codes used in 2018 at the place of location (accounting) in the presentation of the main tax declarations and settlements we will describe in our consultation and highlight the most typical codes.

VAT

In the indicator "at the location (accounting) (code)" tax Declaration VAT is indicated by codes that are shown in Appendix No. 3 to the order approved by the order of the Federal Tax Service of October 29, 2014 No. MMB-7-3 / [Email Protected]:

Please note that, as in other declarations and calculations, accounting codes at the location of the IP and organizations are different.

Profit Tax

Codes of the Presentation of the Tax Declaration of Organizations Tax Affairs are given in Appendix No. 1 to the order approved by the FNS order of 10.10.2016 No. MMB-7-3 / [Email Protected]:

Accounting for insurance premiums (RSV): at the location (accounting) (code)

The field "At the location (account) (code)" calculation of insurance premiums is filled in accordance with the codes given in Appendix No. 4 to the order approved by the order of the FTS of 10.10.2016 No. MMB-7-11 / [Email Protected]:

Form 6-NDFL: Codes at the location of 2018

On the line "At the location (account) (code)", the code of the submission of the calculation of the tax agent is indicated in accordance with Appendix No. 2 to the order approved by the FNS order of 14.10.2015 No. MMB-7-11 / [Email Protected] The location codes (accounting) in 6-NDFL are used as follows:

Property tax

Presentation codes of the tax return on property tax of organizations are affixed in accordance with Appendix No. 3 to the Procedure approved by the FTS order of 03/31/2017 No. MMB-7-21 / [Email Protected]:

Similar codes are used when filling out the tax calculation on the advance payment on property tax.

Transport tax

Presentation codes of the Declaration of Declaration transport tax shown in Appendix No. 3 to the order approved by the order of the FTS dated 05.12.2016 No. 3 of the MMB-7-21 / [Email Protected]:

Land tax

The submission codes of the declaration in the tax authority are affixed in accordance with Appendix No. 3 to the order approved by the order of the FTS of 05/10/2017 No. MMB-7-21 / [Email Protected]:

Accounting Codes: ENVD 2018

The Code of the Presentation of the Tax Declaration on UNVD is indicated in accordance with Appendix No. 3 to the order approved by the order of the FTS dated 04.07.2014 No. MMB-7-3 / [Email Protected]:

Declaration on USN: code at the location (accounting)

The case of the Declaration of Declaration on the USN in the tax authority at the taxpayer's placement is indicated in accordance with Appendix No. 2 to the order approved by the order of the Federal Tax Service of 02.26.2016 No. MMB-7-3 / [Email Protected]:

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Accounting code at location for IP

When transferring all its activities or separate areas of its directions, the taxpayer must submit to the territorial division of the IFTS Declaration.

This duty applies to both Jurlitsa and entrepreneurs, subject to the use of the designated intelligence.

If the entity simultaneously works on several tax systems, it will be necessary to compile separate reports. The list of forms varies depending on the modes.

Actual Blanc of the Declaration on the charge for 2018 approved the FTS in order No. MMB-7-3 / [Email Protected] On 04.07.14, the form of the document is given here, as well as the procedure for its preparation, with the breakdown of sheets on sheets and sections.

When the declaration is filled in, at the location of (accounting), the code is affixed in accordance with the values \u200b\u200bof Appendix 3 of the order. Information is indicated in a special column on the title of the report.

At the same time, the data is made to other lines according to the order.

Note! Since the coding of indicators is necessary to simplify the reporting procedure, all taxpayers are required to fill these lines without exception. Unmistakable setting of values \u200b\u200bwill help not only the tax authorities to quickly disseminate the data, but also the company will protect the company from the instructions of incorrect information.

How to enter the Code to the Declaration of Accounting for UTII in 2018

To correctly report to the tax authority, the code at the location (account) is indicated in the appropriate line. The indicator is entered in a digital format according to Appendix 3 and is filled from left to right. The stroke is not allowed, the indication of zeros or the lack of data in the cells. Why?

First of all, for the reason that any taxpayer in charge is required to pre-register in the IFSN. And it does not matter what legal status is a speech - Jurlice or IP.

To translate activities on UNVD, it is necessary to propose an application to the Tax Inspectorate. And only after receiving the appropriate permission, the use of this special is allowed.

Since the reporting on the shift is submitted at the place of business, to clarify the responsible control agencies, the values \u200b\u200bof indicators have been developed.

UNVD - tax calculation in 2018, example

Meaning of accounting codes (views) for the Declaration on UTII:

• 120 - indicated by those entrepreneurs who rent a declaration into tax authorities at their accommodation.
• 214 - code 214 at the location (accounting) is intended to indicate by Russian legal entities that are not recognized by the largest taxpayers.
• 215 - Designed for company-legal entrepreneurs not recognized by the largest taxpayers.
• 245 - indicated by foreign companies in the delivery of the declaration at the address of the conduct of imputed activities through representation (permanent).
• 310 - is indicated by Russian companies in the delivery of the declaration at the address of the conduct of imputed activities.
• 320 - Code at the place of accounting 320 in UTII, or rather in the replacement declaration, applies in the case of a report on the address of the activities on the special process.
• 331 - indicated by foreign companies in the delivery of the Declaration at the address of the conduct of imputed activities through the separation of such a coercion.

Note! The imputed accounting code at the location of the LLC and the individual entrepreneur will differ.

After all, the accounting of the IP is carried out with reference to the address of his stay (120) or the place of actual conduct of the imputed business (320). At the same time, Jurlitz will depend on whether the Russian is a company or foreign; Is the enterprise considered the largest taxpayer, and whether reorganization procedures were carried out.

What is the location code (accounting) in 6-NDFL

The report called 6-NDFL is mandatory for all income tax agents. The current form is approved by the tax authorities in its order No. MMB-7-11 / [Email Protected] dated 10/14/15 In addition to the document (Appendix 1), the general procedure for making information (Appendix 2), the rules for delivery in electronic format (Appendix 3), as well as encoded values \u200b\u200bof mandatory indicators are presented.

In 2018, the code at the location of the 6-NDFL is filled out on the basis of an additional application 2 to the main application 2. The values \u200b\u200bof this details of the form differ depending on which territorial division of the IFTS has been registered a tax agent.

At the same time, some data coincide with codes for the Declaration on UNVD, while others are added. For example, the same is the location (accounting) code 120 for the address of the IP accommodation.

And the values \u200b\u200bare added 124-126, intended for the introduction of KFH heads, as well as lawyers, notaries.

How to fill in 6-NDFL code at location (accounting)

Making the value of the desired territorial code is carried out by the Tax Agent on the title F. 6-NDFL. The indicator has a digital format and consists of three characters. The data is indicated from left to right. Consider in more detail how this requisite is filled.

Values \u200b\u200bof view locations for f. 6-NDFL:

• 120 - Used by entrepreneurs for tax registration at their residence.
• 124 - applied by heads / members of KFH for tax registration at their residence.
• 125 - indicated by lawyers for tax registration at their residence.
• 126 - Used by notaries for tax registration at their residence.
• 213 - Used by legal entities in tax accounting in the status of the largest taxpayer.
• 214 - In 6-NDFL code at the location of 214 is indicated by ordinary companies, not the largest.
• 215 - Designed to indicate successors (not the largest) to provide a form at their location.
• 216 - for making successors recognized by the largest.
• 220 - is affixed by Russian OP when submitting 6-NDFL at the address of finding such divisions.
• 320 - It is indicated by the PI when submitting a form at the address of the maintenance of a credibility. For example, when presenting data on personnel employed in imputed activities.
• 335 - Designed to indicate foreign OP when submitting a form at the address of finding such units.

for ordinary enterprises, an indicator acted at the location of accounting with code 212. After the specified date, the value is replaced by code 214.

RSV - code at location (accounting)

The actual form of a single calculation for insurance contributions approved the FTS in order No. MMB-7-11 / [Email Protected] Of 10.10.16, codes are contained in Appendix 4 to Annex 2, where the procedure for the preparation of ERSV is defined. The values \u200b\u200boperating for 2018 look like this:

• 112 - When submitting data to the address of the accommodation by saline, not IP.
• 120 - When submitting a report of the PI at its accommodation.
• 121 - When submitting information to a lawyer who has its own advocate, at its accommodation.
• 122 - When submitting a report to a private notary at its accommodation.
• 124 - When submitting a calculation by the head / member of the KFH at its accommodation.
• 214 - Used by conventional Russian companies with a report to the address of its location.
• 217 - Designed for successors of domestic firms.
• 222 - Used OP Russian companies in the delivery of the report at the address of finding such divisions.
• 335 - UP foreign companies are used when passing the report at the address of the location of such units.
• 350 - applies to international structures when submitting a calculation at the address of the tax accounting of such organizations.

Declaration on USN - code at the location (accounting)

The Blanc approved in 2018 approved the FTS in order No. MMB-7-3 / [Email Protected] From 26.02.16, codes are presented in Appendix 2 to Annex 3, where the procedure for compiling this report is regulated. The rules for making codes are similar to the above. For 2018, the following values \u200b\u200bare relevant:

• 120 - Applied by entrepreneurs on simplified when submitting a report to the IFTS at its accommodation.
• 210 - The total code at the location of 210 is used by all Russian companies in the submission of the Declaration at its location.
• 215 - Designed for legal entrepreneurs that are not related to the largest.

How to find out the code at the location (accounting)?

Reliable to see the value of the code directly in regulatory documents. Actual versions of legislation are contained on special accounting sites.

If Jurlso or IP fills in electronic form, software modules already contain built-in indicators. It remains only to choose the necessary depending on the category of the taxpayer or tax agent.

When entering the code, focus on the type of report and the type of registration of the subject.

Please select a text fragment and press Ctrl + Enter.

Source: https://raszp.ru/nalogi/kod-po-mestu-ucheta-envd.html

List of codes for calculating insurance premiums at the location

The code for calculating insurance premiums at the location needs to know each organization, since without this item, the entire form will not be adopted. The code is the most important part of any document you need to pass in tax service.

The document itself and its form of delivery will continue to undergo changes, since the new kind was accepted only in 2018. Although the form was approved, but its improvement is inevitable.

Date of delivery of documentation will constantly change each new Year. Because of which it is necessary to know the rules for transferring the timing and accurate extreme numbers to pass the form.

New reporting

Since 2018, the reporting rules have changed, now insurance contributions Adjusted by the tax inspection, which is registered in the NK. For this reason, for the first quarter of 2018, all data on pension insurance It is necessary to send to the IFTS. Forms of calculation of insurance premiums have changed, innovations were adopted for the realization of the tax service itself at the end of 2018.

According to this plan, a supplement is seen, which made the FTS - this is the third section containing information about each of the insured persons individually. Previously, this section was contained in the form of RSV-1.

Which enterprises should pass and what time

Any organization that pays funds to the hired workers, according to an employment contract or civil law, is obliged to submit documents to the tax inspection. Not only organizations and enterprises that have employees on hiring, but also farms, in which the responsibility falls on the head of the community are obliged to take reporting.

After the reporting has become necessary to take the tax inspection, the delivery times and their volumes have changed.

Any person who is obliged to pay taxes on salaries issued to their employees should pass a report in the FTS no later than the thirtieth number of the month, going through the period under consideration in the report. If the last day falls on the weekend or festive, then the deadline moves the next business day, for example, the 30th number is Sunday, it means to pass the report no later than Monday.

Reporting periods are: the first quarter of the year; half year; nine month; year. More accurate time will be spelled out in the table below.

If the company or enterprises pay money to less than 25 individuals, then it is allowed to draw up reporting on paper, which will be transferred by a payer personally or through a trustee. If payments are accrued more than 25 individuals, then it is allowed to hand over the form only in electronic form. This is done for the convenience of both sides, both payer and services.

Location on a title page of codes for calculating insurance premiums at the location

Composition of RSV-1

From now on new blank The calculation containing information on insurance premiums consists of the following pages:

1. Capital sheet (title).
2. Sheet with information about the person that is not the IP.
3. Data on the obligations of the one who should pay insurance premiums (first section):
   • the first application containing the calculation of the amounts that are necessary for the payment of mandatory pension and medical insurance;
   • the second application, which takes into account the calculation of the amounts required for paying for social insurance With the temporary incapacity of a citizen or during pregnancy;
   • the third application in which the costs needed for compulsory insurance in case of temporary loss to work, as well as with motherhood expenditures;
   • the fourth app in which payments made due to the federal budget are made;
   • fifth application with calculations under the condition of a reduced tariff of insurance premiums for subparagraph 3 of paragraph 1 of article 427 NK;
   • the sixth application with the calculations under the condition of the reduced tariff of insurance premiums on subparagraph 5 of paragraph 1 of article 427 of the NK;
   • seventh application with calculations under the condition of the reduced tariff of insurance premiums on subparagraph 7 of paragraph 1 of article 427 of the NK;
   • eighth application with information provided a reduced tariff of insurance premiums on subparagraph 9 of paragraph 1 of Article 427 of the NC;
   • the ninth application, which takes into account all the information necessary for the use of tariff for insurance premiums, according to subparagraph 2 of paragraph 2 of Article 425 of the NC;
   • the tenth application, with the information that is necessary for payments of remuneration for students in professional institutions for full-time;
4. Data on the obligations of those payers who are heads of farms (second section):
   • the first application with calculating amounts for insurance premiums that the chapter and members should pay farm.
5. Information about each of the insured persons individually (third section).

Article 427. Reduced fares of insurance premiums

Filling order

Calculation is a title page and three sections with applications in yourself.

Any of those who are obliged to submit a report on insurance payments is obliged to include in the form of these parts:

1. Title page.
2. The first section.
3. The first subsection of the first application.
4. The second subsection of the first application.
5. Second application.
6. Third section.

The remaining applications and partitions are mandatory only if there are appropriate data. Calculations should be done strictly in national currency (in the ruble). If there is a cell, in which there is nothing to fill, then the battle is made. All words must be specified strictly from the capital letter.

For convenience, it is worth filling the reporting in the sequence:

1. First, it is worth contacting personalized information in the third section that includes the data about each individual separately.
2. Next, go to subsection 1.1 of Annex 1 in the first section. To do this, you must summarize all the indicators for each employee from the third section.
3. After filling out the subsection 1.2 of Annex 1 in the first section. This is done because only the data is indicated for contributions from health insurance.
4. Now you can fill in Appendix 2 of the first partition.
5. After the free section 1 is filled, where the total amount required to pay as insurance premiums fit.
6. Now you can fill out the remaining sections if there is information on them.
7. Recent action - Number sheets.

What inspectorate of the tax service to take a document

Since the responsibility and control over the amounts made by insurance premiums, passed under the control of the FTS, respectively, the reporting must be submitted to one of the divisions of this service.

The approach that acts for most legal entities implies the delivery of reports to the IFTS, which is located at the location of the organization, or at the place of residence of the entrepreneur.

If the delivery of documents is carried out by the largest taxpayer, then contributions and send forms to the IFTS or at the location of the organization itself, or at the location of each of the divisions.

Since in 2018, the conditions for passing the calculations on insurance premiums were changed, it was decided to abolish the forms on the Mass of accounting of the largest taxpayer. This item is confirmed at the legislative level.

Separate divisions

If the organization has separate divisions, each of these branches of the firm must pay insurance premiums. Since the legislation implies that payments should be carried out in the same place where reports are rented - at the location of the unit.

There are situations when OP is not right for payments money individuals, which automatically eliminates this unit from this type of reporting in full. It is enough just to pay insurance premiums at the place of registration of the organization itself.

If the OP is endowed with rights to pay funds to individuals, the statements will give up not only at the place of registration of the division, but also at the place of finding an organization. The amount that must be paid at the place of registration of the division will fully depend on the size of the base for the calculation of these contributions.

The amount that the unit should pay the tax service is determined by the difference between the total amount of insurance premiums for payment by the Organization and total amount Insurance contributions in aggregate.

There is one exception to the rules that is written in the very tax CodeIt is valid only in relation to the OP, located outside the territory of the Russian Federation. Despite the fact that OP can independently calculate and send data on insurance premiums and their payments, the duty for it still falls on the organization, which must submit a relevant document into the tax service at the location.

Code for calculating insurance premiums at the location

The code for calculating insurance premiums at the location of the organization is unique:

The code for calculating insurance premiums at the location needs to know each organization, since without this item, the entire form will not be adopted. The code is the most important part of any document that must be submitted to the tax service.

The document itself and his form of delivery will continue to change the changes, since the new species was accepted only in 2020. Although the form was approved, but its improvement is inevitable.

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The deadlines for passing the documentation will constantly change every new year. Because of which it is necessary to know the rules for transferring the timing and accurate extreme numbers to pass the form.

New reporting

Since 2020, the reporting rules have changed, now insurance premiums are regulated by the Tax Inspectorate, which is registered in the NC. For this reason, for the first quarter of 2020, all pension insurance data must be sent to IFTS. Forms of calculation of insurance premiums have changed, innovations were adopted for the realization of the tax service itself at the end of 2020.

According to this plan, a supplement is seen, which made the FTS - this is the third section containing information about each of the insured persons individually. Previously, this section was kept in.

Which enterprises should pass and what time

Any organization that pays funds to hired workers, according to either, is obliged to submit documents to the Tax Inspectorate. Not only organizations and enterprises that have employees on hiring, but also farms, in which the responsibility falls on the head of the community are obliged to take reporting.

After the reporting has become necessary to take the tax inspection, the delivery times and their volumes have changed.

Any person who is obliged to pay taxes on salaries issued to their employees should pass a report in the FTS no later than the thirtieth number of the month, going through the period under consideration in the report. If the last day falls on the weekend or festive, then the deadline moves the next business day, for example, the 30th number is Sunday, it means to pass the report no later than Monday.

Reporting periods are: the first quarter of the year; half year; nine month; year. More accurate time will be spelled out in the table below.

If the company or enterprises pay money to less than 25 individuals, then it is allowed to draw up reporting on paper, which will be transferred by a payer personally or through a trustee. If payments are accrued more than 25 individuals, then it is allowed to hand over the form only in electronic form. This is done for the convenience of both sides, both payer and services.

Composition of RSV-1

From now on, a new form of calculation containing information about insurance premiums consists of the following pages:

1. Capital sheet (title).
2. Sheet with information about the person that is not the IP.
3. Data on the obligations of the one who should pay insurance premiums (first section):
   • the first application containing the calculation of the amounts that are necessary for the payment of mandatory pension and medical insurance;
   • the second application, which takes into account the calculation of the amounts necessary for the payment for social insurance for the temporary incapacity of a citizen or during pregnancy;
   • the third application in which the costs needed for compulsory insurance in case of temporary loss to work, as well as with motherhood expenditures;
   • the fourth app in which payments made due to the federal budget are made;
   • fifth application with calculations under the condition of a reduced tariff of insurance premiums for subparagraph 3 of paragraph 1 of article 427 NK;
   • the sixth application with the calculations under the condition of the reduced tariff of insurance premiums on subparagraph 5 of paragraph 1 of article 427 of the NK;
   • seventh application with calculations under the condition of the reduced tariff of insurance premiums on subparagraph 7 of paragraph 1 of article 427 of the NK;
   • eighth application with information provided a reduced tariff of insurance premiums on subparagraph 9 of paragraph 1 of Article 427 of the NC;
   • the ninth application, which takes into account all the information necessary for the use of tariff for insurance premiums, according to subparagraph 2 of paragraph 2 of Article 425 of the NC;
   • the tenth application, with the information that is necessary for payments of remuneration for students in professional institutions for full-time;
4. Data on the obligations of those payers who are heads of farms (second section):
   • the first application with calculating amounts for insurance premiums, which should be paid by the head and members of the farm.
5. Information about each of the insured persons individually (third section).

Filling order

Calculation is a title page and three sections with applications in yourself.

Any of those who are obliged to submit a report on insurance payments is obliged to include in the form of these parts:

1. Title page.
2. The first section.
3. The first subsection of the first application.
4. The second subsection of the first application.
5. Second application.
6. Third section.

The remaining applications and partitions are mandatory only if there are appropriate data. Calculations should be carried out strictly in national currency (in the ruble). If there is a cell, in which there is nothing to fill, then the battle is made. All words must be specified strictly from the capital letter.

For convenience, it is worth filling the reporting in the sequence:

1. First, it is worth contacting personalized information in the third section that includes the data about each individual separately.
2. Next, go to subsection 1.1 of Annex 1 in the first section. To do this, you must summarize all the indicators for each employee from the third section.
3. After filling out the subsection 1.2 of Annex 1 in the first section. This is done because only the data is indicated for contributions from health insurance.
4. Now you can fill in Appendix 2 of the first partition.
5. After the free section 1 is filled, where the total amount required to pay as insurance premiums fit.
6. Now you can fill out the remaining sections if there is information on them.
7. Recent action - Number sheets.

What inspectorate of the tax service to take a document

Since the responsibility and control over the amounts made by insurance premiums, passed under the control of the FTS, respectively, the reporting must be submitted to one of the divisions of this service.

The approach that acts for most legal entities implies the delivery of reports to the IFTS, which is located at the location of the organization, or at the place of residence of the entrepreneur.

If the delivery of documents is carried out by the largest taxpayer, then contributions and send forms to the IFTS or at the location of the organization itself, or at the location of each of the divisions.

Since in 2020, the conditions for the delivery of calculations on insurance premiums were changed, it was decided to abolish the forms on the Mass of accounting for the largest taxpayer. This item is confirmed at the legislative level.

Separate divisions

If the organization has separate divisions, each of these branches of the firm must pay insurance premiums. Since the legislation implies that payments should be carried out in the same place where reports are rented - at the location of the unit.

There are situations where OP is not right for cash payments to individuals, which automatically eliminates this unit from this type of reporting in full. It is enough just to pay insurance premiums at the place of registration of the organization itself.

If the OP is endowed with rights to pay funds to individuals, the statements will give up not only at the place of registration of the division, but also at the place of finding an organization. The amount that must be paid at the place of registration of the division will fully depend on the size of the base for the calculation of these contributions.

The amount that the unit should pay the tax service is determined by the difference between the total amount of insurance premiums for payment of the organization and the total amount of insurance premiums in aggregate.

There is one exception to the rules that is written in the Tax Code itself, it acts only in relation to the OP, located outside the territory of the Russian Federation. Despite the fact that OP can independently calculate and send data on insurance premiums and their payments, the duty for it still falls on the organization, which must submit a relevant document into the tax service at the location.

Code for calculating insurance premiums at the location

The code for calculating insurance premiums at the location of the organization is unique:

Location (accounting): code

When filling out tax returns and calculations on the title page, it is necessary to indicate the code of the submission of the declaration (calculation) to the tax authority. How to find out the code at the location (accounting)? To do this, refer to the procedure for filling the relevant declaration or calculation.

About the codes used in 2020 at the location of the location (accounting) in the presentation of the main tax declarations and settlements we will describe in our consultation and highlight the most typical codes.

VAT

In the indicator "at the location (accounting) (code)" of the Tax Declaration on VAT, codes are indicated that are given in Appendix No. 3 to the order approved by the FNS order of 29.10.2014 No. MMB-7-3 / [Email Protected]:

We note that, both in the VAT declaration and other declarations and calculations, accounting codes at the location for IP and organizations are different.

Profit Tax

Codes of the submission of the tax return on the income tax on the income of organizations are given in Appendix No. 1 to the order approved by the order of the Federal Tax Service of Russia dated September 23, 2019 N MMB-7-3 / [Email Protected]:

Accounting for insurance premiums (RSV): at the location (accounting) (code)

The field "At the location (accounting) (code)" calculation of insurance premiums is filled in accordance with the codes given in Appendix No. 4 to the Procedure approved by the order of the Federal Tax Service of Russia of September 18, 2019 N MMB-7-11 / [Email Protected]:

Form 6-NDFL: Codes at the location of 2020

On the line "At the location (account) (code)", the code of the submission of the calculation of the tax agent is indicated in accordance with Appendix No. 2 to the order approved by the FNS order of 14.10.2015 No. MMB-7-11 / [Email Protected] The location codes (accounting) in 6-NDFL are used as follows:

Property tax

Presentation codes of the tax return on property tax issues are affixed in accordance with Appendix No. 3 to the Procedure approved by the order of the Federal Tax Service of Russia of August 14, 2019 N SA-7-21 / [Email Protected]:

Codes at the place of accounting: UNVD 2020

The Code of the Presentation of the Tax Declaration on UNVD is indicated in accordance with Appendix No. 3 to the order approved by the order of the Federal Tax Service of Russia of June 26, 2018 N MMB-7-3 / [Email Protected]:

Declaration on USN: code at the location (accounting)

The case of the Declaration of Declaration on the USN in the tax authority at the taxpayer's placement is indicated in accordance with Appendix No. 2 to the order approved by the order of the Federal Tax Service of 02.26.2016 No. MMB-7-3 / [Email Protected]: