Tax period code for the 2nd quarter of UTII. Tax period (code for the Declaration). Code of Economic Affairs

If the organization is not reorganized and is not liquidated, in the corresponding calculation field you need to put a ditch.

Accounting for insurance premiums: reporting / settlement codes

RSV: Presentation site codes

Depending on who and in which IFNS represents the calculation, in the field "at the location (accounting) (code)" of the title sheet of calculation, you must specify one of the following codes (Appendix No. 4 to order, approved by the order of the FTS of 10.10.2016 No. MMB-7-11 / [Email Protected] ):

Code value	The code
At the place of residence of individuals that is not IP	112
At the place of residence IP	120
At the place of residence of a lawyer who established the lawcraft	121
At the place of residence of a notary, engaged in private practice	122
At the place of residence of the member (chapters) of the KFH	124
At the location of the Russian organization	214
At the place of accounting of the successor of the Russian organization	217
At the place of accounting of the Russian organization at the location of a separate division	222
At the location of op foreign organization In the Russian Federation	335
At the place of accounting of the International Organization in the Russian Federation	350

Accounting for insurance premiums: Tariff codes

The payer of insurance premiums must point out the code of the insurance premiums applied by it. This code is reflected in line 001 of Appendix No. 1 to section 1.

All tariff codes are shown in Appendix No. 5 to order, approved. Order of the FTS of 10.10.2016 No. MMB-7-11 / [Email Protected] For example, a payer of insurance premiums, using the OSN and paying contributions by the main tariff, in this line should reflect the code "01", and payers for the USN, also using the main fare of contributions, is the code "02".

Keep in mind that tariff codes "21" - "29" are not used when filling out the line 001 of Appendix No. 1 to section 1.

In addition, it is important to note that if several tariffs were used during the reporting / settlement period, it should include so many applications No. 1 to section 1 (or only individual subsections of Appendix No. 1 to section 1), how many tariffs were used during this Reporting / Estimated Period.

The tariff code is also reflected in the Count Graphs 270 of the calculation. These graphs indicate the code corresponding to the tariff, which is applied by the payer to payments to workers, taxed contributions for complearities (Art. 428 of the Tax Code of the Russian Federation).

Single Calculation of Insurance Contributions: Code of Document Codes

The code of the type of identity document is indicated in line 140 of section 3 of the calculation of insurance premiums.

For example, if in the information of personalized accounting, you reflect the passport data of the employee who is a citizen of the Russian Federation, then in line 140 you need to specify the code "21". If the employee passport data is reflected - foreign citizenThis string is set by the code "10".

All codes of species certifying identity are contained in Appendix No. 6 to order, App. Order of the FTS of 10.10.2016 No. MMB-7-11 / [Email Protected]

Calculation of insurance premiums: insured person codes

In columns 200 of Section 3, the payer of insurance premiums should indicate the category of the insured person in respect of which the information of personalized accounting is presented.

Categories of the insured person are contained in Appendix No. 8 to order, approved. Order of the FTS of 10.10.2016 No. MMB-7-11 / [Email Protected] So, for example, if the employee refers to the category of persons on which the mandatory pension insuranceand benefit insurance contributionsThis employee, in order to fill the calculation of insurance premiums, is assigned the code "HP".

RSV: Other codes reflected in the calculation

In addition to the above information on insurance premiums, the following information is reflected in the encoded form:

View of Coda	Location of the code in terms of insurance premiums	Comments
The code tax author	Title page	Code of your IFTS you can find in our
View code economic activity According to the OKVED2 classifier	Title page	You must specify the code that matches your type of activity. The code is taken from the classifier OK 029-2014 (KDES Ed. 2), approved. Order of Rosstandart dated January 31, 2014 No. 14-st
Citizenship Code / Citizenship (country code)	pR970 Annex 9 to Section 1	The country code can be found in Occm, app. Resolution of the State Standard of Russia of December 14, 2001 No. 529-st
Citizenship Code / Citizenship (country code)	p.120 section 3.
OKTMO code	page010 of section 1.	Reflects the code of the municipality / interior territory / settlement, which is part of the municipality, in whose territory the payer pays insurance premiums. OKTMO is contained in the classifier, approved. Order of Rosstandart dated 06/14/2013 No. 159-art
OKTMO code	page010 of section 2.
KBK	ply constraint 1.	You need to specify the code budget classificationwhich is credited: - Contributions to OPS
	ply constraint 2.
	page 6 Section 1.	- contributions for OMS
	page 6 Section 2.	- contributions for OMS
	ply constraint 1.	- contributions to OPS for additional tariffs
	pR980 Section 1.	- Additional contributions social Security
	p100 Section 1.	- Contributions for compulsory social insurance in case of temporary disability due to maternity (contributions to this)
Sign of the foundation of accrual insurance premiums on additional tariffs	p.11 subsection 1.3.1	This line indicates: - "1" if contributions in the amount of 9% are charged for payments to employees engaged in works with harmful working conditions (paragraph 1 of Art. 428 of the Tax Code of the Russian Federation, 400-ФЗ.); - "2" if contributions in the amount of 6% are charged for payments to employees engaged in working with difficult working conditions (paragraph 2 of Art. 428 of the Tax Code of the Russian Federation,)
Base code	p31 subsection 1.3.2	The selection of the code depends on the basis of the calculation of contributions by complearities established by paragraph 3 of Art. 428 NK RF: - "1", if the contributions set by paragraph 3 of Art. The 428 Tax Code of the Russian Federation are accrued to payments to employees engaged in works with harmful working conditions (paragraph 1 of Art. 428 of the Tax Code of the Russian Federation, paragraph 1 of Part 1 of Article 30 of the Law of December 28, 2013 No. 400-ФЗ.); - "2", if the contributions set by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, are charged for payments to employees engaged in work with difficult working conditions (paragraph 2 of Art. 428 of the Tax Code of the Russian Federation, paragraphs. 2-8 part 1 of Article 30 of the Law of December 28, 2013 No. 400-FZ)
Filling base	p.002 subsection 1.3.2	The code is reflected corresponding to the basis of the establishment of the Popardarif: - "1" - on the basis of the results of the special price; - "2" - on the basis of the results of certification of jobs; - "3" - on the basis of the results of the special price and the results of certification of jobs
Code of class working conditions	p.003 subsection 1.3.2	You need to specify one of the codes corresponding to the working conditions: - "1" - dangerous, subclass of working conditions - 4; - "2" - harmful, subclass of working conditions - 3.4; - "3" - harmful, subclass of working conditions - 3.3; - "4" - harmful, subclass of working conditions - 3.2; - "5" - harmful, subclass of working conditions - 3.1;
The foundation code for calculating insurance premiums for additional social security	p.001 subsection 1.4.	Reflects: - "1" when calculating the amounts of contributions for additional social security of members of flight crews of aircraft and civil aviation; - "2" - when calculating amounts of contributions for additional social security some categories employees of the coal industry organizations
Sign of payout	p31 Appendix 2 to Section 1	It is necessary to indicate a sign of payment of insurance coverage on compulsory social insurance at this: - "1" - with direct payments to the territorial body of the FSS to the insured person; - "2" - accounting system payments to the territorial body FSS payer of contributions
Sign	straights 2 to section 1	Specify: - "1", if on page90 reflects the amounts of contributions to this, payable to the budget; - "2", if on page90 reflects the amounts of exceeding costs of expenses over the calculated contributions to
The code of the type of entrepreneurial activity established by the legislation of the subject of the Russian Federation specified in the application for a patent	straights 8 to section 1	This code is taken from a patent application.
Sign of the insured person	page 16 Section 3.	The code depends on whether the person on which the information is applicable in the OPS system is insured: - "1" - yes; - "2" - no
	page 19 section 3.	The code depends on whether the person on which the information is submitted is insured in the OMS system: - "1" - yes; - "2" - no
	page 18 Section 3.	The code depends on whether the person on which information is applicable in the system of compulsory social insurance: - "1" - yes; - "2" - no

"Tax Performance Code" - This phrase is familiar to experts associated with taxes. Our material will help to understand this encoding and will reflect in the declaration without errors denoting the tax period code.

Codes tax periods

Tax period codes

The tax period codes on declarations may consist of a wide variety of digital combinations: 01, 31, 34, 24, etc.. They are encrypted information about the tax period established by tax legislation for each tax.

IMPORTANT! The tax period is a calendar year or a different period of time, after which the tax is calculated and the tax (paragraph 1 of Article 55 of the Tax Code of the Russian Federation) is calculated.

Tax periods of the Declaration on VAT: 21, 22, 23, 24

The tax period in the VAT declaration is indicated most often in numbers 21, 22, 23 and 24. They are affixed in accordance with Annex 3 to order of the Federal Tax Service of Russia of October 29, 2014 No. MMB-7-3 / [Email Protected]which for tax periods 2017-2018 applies to the editorial board of 12/20/2016.

The numbers in the tax period code in the VAT declaration are the following: The first digit of the code is a number that is always equal to 2, and the second digit varies depending on the number of the quarter. For example, 24 - VAT declaration for the 4th quarter.

Similar codes are used in tax declarations, reporting periods in which quarter. In addition to VAT, such taxes, for example, include water (Art. 333.11 of the Tax Code of the Russian Federation) or UNVD (Article 346.30 of the Tax Code of the Russian Federation).

About the filling of the VAT Declaration Read in Material "What is the order of filling in VAT declaration (example, instruction, rules)" .

"Profitable" report with codes 21, 31, 33, 34

Reflective tax reporting period The code 21 in the profit tax declaration is similar to the quarterly tax coding considered in the previous section and means a report for the 1st quarter. The number 31 is affixed in a semi-annual declaration. The denoting tax period code 33 in the income tax declaration indicates that information reflected in this document refers to the reporting period from January 1 to September 30 (for 9 months), and the tax period 34 is affixed in the annual "profitable" declaration.

These ciphers are applied not by all taxpayers issuing a "profitable" declaration. Firms paying monthly advance payments on actually received profits apply a different encoding: 35, 36, 37, etc.

Such encryption of the tax period "profitable" declaration is provided for by Appendix 1 to the procedure for filling the declaration approved by the Order of the Federal Tax Service of Russia of October 19, 2016 No. MMB-7-3 / [Email Protected]

About what is the deadlines for the delivery of the declaration of profits, read in the article "What are the deadlines for passing a profit tax declaration?" .

How to fill in a profit tax declaration to read in articles:

"What is the procedure for filling in a profit tax declaration (example)";
"How to fill in a profit tax declaration for the year?".

Tax period code in the payment: field 107

The tax period code is indicated not only in declarations, but also in payment orders for transfer to the budget of tax payments. For this purpose, the field 107 is intended.

Unlike the 2-digit, denoting the tax period of the codes in the declarations, the "payment" code of the tax period consists of 10 characters. Its composition:

the first 2 signs indicate the frequency of tax paying in accordance with tax legislation (MS - month, kV - quarter, etc.);
the next 2 signs are the number of the month (for monthly payments from 01 to 12), the quarter (for quarterly from 01 to 04), half of the year (for semi-annual 01 or 02);
in 7-10 signs - an indication of the year for which the tax is paid.

For example, in the field 107, the tax period may be as follows: "sq.01.2018" - this means the tax payment for the 1st quarter of 2018.

More about specifying in payment order Follow the tax period in the article "How to specify the tax period in the payment - 2018?".

In addition to the tax period code in payment orders, other codes are used to pay taxes, such as the CBC's budget classification code. About the field of payment order must be specified where to take information about the right CBC and what the consequences of its incorrect instructions, read in the materials:

"Decoding of the CBC in 2017-2018 - 18210102010011000110 and others.";
"Fill the field 104 in the payment order (nuances)."

Tax period 50 - What is it?

Code 50 is affixed in tax Declarations For income tax, on property, on a USN liquidated or reorganized company. It means that the Declaration is submitted for the last tax period for this company (if other codes are not provided for by the procedure for filling tax declarations).

nalog-nalog.ru.

Who had to fill out the standard forms of reports, he already faced four-digit ciphers that stand separately from the name of the rows in the tables. These are accounting codes. We need, first of all, tax authorities to automatically process huge data arrays that come to them with documents. Special programs allow you to read them and analyze information in seconds.

Digital codes are defined by order of the Ministry of Finance of the Russian Federation No. 66-H dated 02.07.2010.

In this article we will tell you more about the main codes used in the standard forms of accounting reports.

Reporting lines codes

They encrypt all information on the organization. Locked directly in the report tables themselves. In Appendix No. 4 to the order No. 66-n, each code is tied to a separate form of the report.

For general System The company's financial statements are filled with 6 forms, and accordingly, 6 types of codification are used:

- balance sheet. Row code has a type of 1xxx;
- Report on financial results: 2xxx;
- Report on Capital Changes: 3xxx;
- Motion Report money: 4xxx;
- Appendix K. accounting balance 5xxx;
- Report on target use Funds 6xxx.

Inside each report there are sections, they are encrypted in the second line of the code.

Example: Section 2 of BUSTNES called " current assets", And the lines in it begin at 12x. Or section of the calculation of gross profits in the form # 2: 21xx.

In the third digit of the code are encrypted subsections.
Example: Subsection "Stocks" section " coverages"Bubalance - 121x.

The fourth, the last digit of the code details the information in the subsection:
Example: The line "Raw materials and materials" subsection "Stocks" has code 1211.

As can be seen, the structure has a clear logic of construction, and easy to use.

Companies using simplified accountability in their activities apply the same encoding.

Codes of accounting periods in 2018

The overwhelming majority of Jurlitz give accounting reporting once a year. For them the code of the reporting period on title page Always "34". But there are organizations that are obliged to report quarterly. For example, insurance companies. For quarterly reports Codes are provided:

for the first quarter - "21";
for the first half of the year - "31";
for nine months - "33"

In the liquidation or reorganization of the enterprise, ciphers are provided:

"94" - for interim reports;
"90" - for the final report.

Tax reporting codes in 2018

Its two-digit codes are also in tax declarations. Each period corresponds to their codes that have a two-digit register.
The income tax is considered a growing outcome, and the codes will be the following:

1 quarter - "21";
1 half of the year - "31";
9 months - "33";
year - "34". The followings are considered quarterly, and ciffers others:
1 quarter - "21";
2 quarter - "22";
3 quarter - "23";
4 quarter - "24".

When renting declarations in the process of reorganization or liquidation of an enterprise, code 50 is used. The first figure 5 in cipher always means for tax authorities, which is the latest reporting of the company.

Codes of periods with USN

The reporting period is a year, it means that the code "34" always indicates in the usual declaration.

In special cases, codes are applied:

"50" - liquidation or reorganization;
"95" - the last period before the transition to another mode;
"96" - the last period under the termination of entrepreneurship.

Codes of periods for UTII

Reports are rented once a quarter, which means the codes will be:

1 quarter - "21";
2 quarter - "22";
3 quarter - "23";
4 quarter - "24".

Other codes

In addition to those listed, codes are affixed in declarations:

declaration Presentation Places;
forms of reorganization (liquidation);
the method of representing the declaration (in paper, in electronic format etc.);

The list of codes to be stailed in declarations can be viewed in the relevant orders of the Ministry of Finance:

No.MMB-7-3 / [Email Protected] from 10/29/2014 - on VAT;
No.MMB-7-3 / [Email Protected] 10/19/2016 - for income tax;
No.MMB-7-21 / [Email Protected] from 31.03.2017 - for property tax;
No.MMB-7-3 / [Email Protected] from 02.26.2016 - according to USN;
No.MMB-7-3 / [Email Protected] dated 04.07.2014 - on UTII;
No.MMB-7-11 / [Email Protected] from 24.12.2014 - 3-NDFL.

It is not necessary to dig in the codes at all to fill out the reports correctly. Become users of the service "My Business" - and the system will do everything for you.

The service base contains all the most relevant information, so you can be sure - the documents will be issued in accordance with the latest requirements of the legislation for your tax system.

By registering in the service, you can:

Keep accounting yourself. You will make operations, and the system itself will distribute them on accounts, calculates taxes and will form reports.
Send declarations and other reports to the addressee directly from personal Cabinet. Electronic signature For our users, we do free.
Consider payments with budget and counterparties. The system is integrated with banks, which allows you to transfer money to one click.
Lead personnel records. The system automatically prepares a package of documents for receiving a new employee, as well as vacation documents or dismissal.
Form source documents And send them to counterparties. The details of both sides in the overhead, acts and accounts are automatically substituted.
Send requests to the tax inspection and FIU. Answers will come to your personal account.
Receive extracts from Egrip and Enjoy, check the fragility of counterparties.
Ask questions to the experts "My Business" and receive answers during the day.
Receive learning materials and mailing changes in legislation.
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For which the tax rates are assigned codes

The tax period code in the Declaration is affixed depending on what tax is drawn up and for which time interval. Note that the tax returns indicates a two-digit code, and in payment orders -10-digit.

NOTE! Under the tax period is understood as a temporary segment, usually from month to a year, at the end of which should be reported to the tax authorities and contribute to the corresponding tax payment to the budget.

Let us explain the principles of assigning codes on various taxes and periods.

The Tax Period of the VAT Declaration - what values \u200b\u200bare provided

In the VAT Declaration, the stipulated code can take four numeric values:

21 - indicates that the declaration is drawn up for the 1st quarter;
22 - for the 2nd quarter;
23 - for the 3rd quarter;
24 - for the 4th quarter.

It is easy to see that the second digit of the code is and there is a designation of the quarter number, for which a report on this tax is drawn up. The first figure denotes that the taxpayer is reported precisely for the quarter, and not for some other period.

In addition to VAT, these codes are indicated in reports on all other taxes in which the quarter is a tax period, that is, it was at the end of the quarter taxpayers who must report and translate the tax into the State Case (UNVD, for example).

The principle of designation is defined in Appendix No. 3 to order of the Federal Tax Service of the Russian Federation of October 29, 2014 No. MMB-7-3 / [Email Protected]

Income tax - which codes are put in declarations

For income tax in the assignment of codes there is its own specificity. Values \u200b\u200bwill be as follows:

21 - for the 1st quarter;
31 - for six months;
33 - for the 9 month period;
34 - annual declaration.

It should be noted that the above encoding should not use taxpayers who make monthly income tax advances on the basis of actual profits. In such a situation, the first digit will be 0, and the second is the sequence number of the month for which the declaration is presented. For example, code 05 denotes that the taxpayer is reported for May.

Such an encoding is defined by another regulatory document - Order of the Federal Tax Service of the Russian Federation of November 26, 2014 No. MMB-7-3 / [Email Protected]

Code in the field of payment order - how to decipher

In addition to reports, codes should fit into payment documents for translation taxes. The 107th field is assigned in the payment for this purpose.

The designation system here is completely different than in the reports. The number of characters in such code far exceeds them in reporting codes and is 10 characters. These include not only numbers, but also letters and even punctuation signs (two points). We describe how codes in the field 107 are decrypted (left - right):

first there are two letters - the abbreviated name of the tax period, for which payment is made (MS is a month, kV - quarter, etc.);
after them is the point;
then the sequence number of the period is determined through a two-digit number (for the months this unit can take value from 01 to 12, for the quarters - from 01 to 04, for semi-annual periods - 01 and 02);
after it is the point;
the last four signs are a year for which payment is made.

In practice, it will look like this: ms.06.2017 - payment was made for June 2017.

What tax period is meant under the code 50

In tax reporting, there is a rather rare code 50. This designation is applied exclusively in circumstances when the report is drawn up an organization undergoing reorganization or liquidated at all.

Code 50 means that the report is compiled for the period that for the company has become the last in its activities.

The code corresponding to the tax period should be placed in reports and budget payments. Declarations contain a code consisting of 2 digits, payment orders - out of 10 characters, which include alphabetic and digital designations. According to such codes, it is possible to determine which period is the basis for the report or for submission to the tax budget.

buhnk.ru.

A few words about the essence of accounting reporting

Thanks to codes accounting reportsYou can define accurate dates of the reporting period.

Any entrepreneur should know that in accounting reporting it is necessary to reflect all the data on the economic activity of the enterprise, the economic and property situation of this enterprise. The reports need to be reflected:

All products manufactured by the company or all services rendered, or the work performed by the enterprise. It all depends on the direction of the enterprise.
All incomes that were obtained as a result of selling any property.
All income received from deposit depositsAs well, on the return of debt and loans.
Revenues received from shareholders of this enterprise.
All expenses that are needed for the purchase of equipment to the enterprise.
Funds that are needed to pay off all loans issued by the company.
All paid taxes.

In addition to these items, it is necessary to indicate many more different data, in which it is indicated that which amounts received a company, or with what amounts wondered for the full report.

What is necessary for the reporting period and the period of the period in accounting reports

The main requirement for accounting reports is complete and accuracy of all information. That is why reporting only gives out for a certain reporting period, and reflects the most complete information during this period. Only relying on information from different periods, it is possible to understand whether this enterprise progresses or not.

For several figures, you can accurately understand whether any kind of product uses in demand. Individual entrepreneur Can determine whether it is worth it to further produce such goods, or it will be better to completely minimize its production. All this can be defined only by several numbers, without spending time on reading large texts.

Therefore, the encoded document is simpler to understand and fill in documentation. After all, it is much easier to put a few numbers and read all the information on them than writing a few words.

At the same time, the reporting used is purely within the enterprise may not contain encoded information. However, experts recommend and here to use the encoding to get used to this type of filling.

Tax period code in accounting reports

Reporting periods in tax reports most often do not coincide with reporting periods of accounting reports. At the same time, both types of reporting use certain codes. By the way, these codes often tolerate various changes, therefore, before filling out the reporting, you need to carefully read all the latest innovations.

In the 2012 accounting reports were to be used such encodings:

21 - Report for the Quarter
31 - report per half
33 - Report for 9 months
34 - Report per year
90 - Liquidation annual reporting, in case of termination of the enterprise.
94 - Liquidation interim reports, in case of termination of the enterprise

In 2013, it is possible to change the encoding. Therefore, it is necessary to clarify it.

Interim accounting

In addition to the main reporting for the year, the requirement had previously existed to take interim accounts. For example, for six or nine months. However, now such a requirement does not exist. But still, some organizations and now pass interim reports. Also, the conduct of intermediate accounting reports is recommended inside the enterprise.

Code 31 in accounting reports

Code 31 in accounting reports means a report for half a year. The beginning of the reporting period begins on January 1st. This reporting should include the following documents:

Full report on all financial OperationsMade over the past six months.
Accounting balance for six months.
Report about all the cash movements of the enterprise for six months.
Report on the capital of the enterprise. And about its change.

According to the law, the reporting in the first half of the year is given only when it is provided for by federal bodies.

Code 33 in accounting reports

Code 33 In accounting reports means the report for 9 months. All documents in this reporting are exactly the same as in the reporting in six months. Only the deadline for submitting documents and reporting changes.

Need to remember that statistical reporting It is necessary to pass no later than October 15, 2013. Report on profits should be submitted no later on October 28, 2013, well, personalized accounting should be commissioned no later than November 15, 2013.

ipgid.ru.

Tax periods:

month;
quarter;
half year;
9 months;

The tax period code is fixed on the title page of the declaration or other reporting form. Usually all codes on a particular declaration of payers can find in order to fill the declaration (in the annex). For example, for the declaration on income taxes, periods of periods are painted in the order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. MMB-7-3 / [Email Protected]

If the tax is considered a growing outcome, the declarations are rented in the periods listed below with codes:

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

Fill and send reporting to the IFTS via the Internet and the first time. For you 3 months of contour. Andster for free!

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If the Declaration is applied monthly, the codes will be as follows:

For consolidated taxpayer groups, their codes were approved: from 13 to 16 (where cipher 14 corresponds to the half a year, and 16 - year).

The encoding of the monthly reporting of consolidated groups begins with code 57 and ends with code 68.

When liquidating the company, it is necessary to set code 50.

Other codes are used for property tax:

21 - I quarter;

17 - half of the year;

18 - 9 months;

51 - I quarter in reorganization;

47 - half of the year in reorganization;

48 - 9 months during reorganization.

Codes for simplistzhetsev

During the reporting, standard codes are applied: 21, 31, 33, 34.

There are also special codes for USN:

95 - the final tax period when changing the tax regime;

96 - the last tax period before the completion of the activities on the USN.

Codes for UenVD

Filling a declaration on UTII, payers must use the following codes:

21 (51) - I quarter (I quarter when liquidation);

22 (54) - II quarter (II quarter during liquidation);

23 (55) - III quarter (III quarter in liquidation);

24 (56) - IV Quarter (IV quarter in liquidation).

The code can always be checked by opening the appropriate application to the order to fill the declaration. Usually all codes are reduced to the table.

www.kontur-extern.ru.

What are the codes of the calculated and reporting period to put out the calculation of insurance premiums, which has been submitted to the IFST since 2017? Where on the title page and in section 3 to lift codes? Table of codes with decoding, as well as sample codes on the title page - in this reference material.

New payment of contributions

Since 2017, the calculation and payment of insurance premiums are monitored by the IFSN (ch. 34 of the Tax Code of the Russian Federation). In this regard, since 2017, the calculation of insurance premiums for compulsory pension (social, medical) insurance should be transferred to tax inspections. At the same time, the form of calculation is made new. New blank Approved by order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / 551. First report to new form Required for the first quarter of 2017. Cm. " ".

Reporting and settlement periods in the NK RF

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 defines the concepts of the estimated and reporting periods on insurance premiums:

the estimated period is a calendar year;
the reporting period is the first quarter, half a year, nine months of the calendar year.

Codes of periods on the title sheet of calculation

Calculation of insurance premiums, the form of which since 2017 is filled in order to direct reporting in the IFSN, including the title page.
In the title page, insurers (organizations or IP) need to fill in all fields, except for the section "Filled by the tax authority". There is a title page "Calculated (reporting) period and a calendar year.

In the "Calculated (Reporting) period", you need to reflect the period code for which the calculation seems. These codes are designated in Appendix No. 3 to the procedure for filling out a single calculation of insurance premiums. We give the table of these codes with decoding:

The code	Name
21	1 quarter
31	half year
33	nine month
34	year
51	1 quarter in reorganization (liquidation) organization
52	half a year in the reorganization (liquidation) of the organization
53	9 months in reorganization (liquidation) organization
90	year in reorganization (liquidation) organization

In the Calendar Year field, specify the year in which the calculation of insurance premiums. Accordingly, if we pass the calculation, for example, for the 1st quarter of 2017, the completion of the title leaf and the calculated period codes may look like this:

Tax period code - a two-digit cipher that is affixed in a special field of tax return or payment document. It is necessary for employees of IFTS. Using machine processing of information, with it, they determine the period that is the basis for calculating the tax or its verification.

In some cases, the tax period code carries other information. In particular, according to certain codes, it is possible to establish that the declaration is filed by the company for the last before elimination of the tax period.

Taxable period - This is the time interval for which the taxable base is calculated. For each type of tax, the legislative period has been determined - from month to quarter and year. Each quarter is marked with its code.

When calculating some taxes, tax periods, in turn, are divided into reports. For each reporting period, it is calculated and paid on the tax. For each type of tax, the reporting periods are also spelled out in the Tax Code separately. It can be:

quarter;
half year;
9 months.

In some cases, the monthly form is used, in particular, if the company pays income tax on the basis of actual profit - then to calculate preliminary payments (as an advance) serve reporting periods calculated for a specific month.

On income tax

In this case, under Article 285 of the Tax Code, the tax period is appointed calendar year. Periods for the report are the 1st quarter, half of the year or 9 months, when calculating tax advances Based on the actual profit - one, two, three, four and so on the months until the end of the calendar year.

A two-digit code of the reporting period is placed on the title page of the declaration, i.e. The fact that is designed and paid an advance payment is calculated.

Codes depend on the type of calculus of the reporting period. For quarterly calculus in the general case applied next encoding:

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

The last option is indicated in the final, annual declaration.

If the reporting periods serve as calendar months, they are marked with numbers from 35 to 46, where 35 - January, 36 - February, 37 - March (and so on), and 46, respectively - December.

For consolidated groups of taxpayers Applied its encoding system. CDN codes:

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

Reporting periods for this group of payers who have selected the monthly payment form are labeled with numbers from 57 to 68, respectively.

Code 50 - special code. It means that this is the final tax period for the organization in its current form, after it it will be reorganized or eliminated at all. This period may not be associated with a specific time plot or time of the year.

It can be calculated either from the beginning of the year before the actual date of liquidation or reorganization, incl. If there is more than a quarter, half of the year and 9 months, or from the date of creation before the day of liquidation, if the firm ceased to exist within one year.

On property tax organization

When calculating it, the previous year is the previous year. This is established by Article 379 of the Tax Code.

Reporting periods for the company may not be established. In this case, no advance payments to calculate and pay no need.

When applying this tax, there are a number of subtleties. Enterprises having branches or real estate In other regions, for each of them serve separate declaration. Property tax (for organizations, not individuals) refers to the regional, is not a federal treasury, but in the budget of the region, region or republic Russian Federationin which he pays.

Everyone separed division branched organization pays it aloneMoreover, there are no cases when, for example, for the main department of the enterprise, the reporting periods are not established by regional regulatory acts, and it does not pay advances, but for one or several branches located in other regions, the reporting periods are established by local authorities, And they contribute advance payments from two to four times a year.

On a separate real estate in other regions (warehouse, building, etc.), in which a separate unit is not placed, in the central office of the company's accounting department, a separate declaration is also drawn up, which is directed to the IFTS of the District where the property is located.

Digital periods of periods that are indicated in the declaration are similar to codes for income tax. If the Declaration is submitted for the year - then marked with code 34. If for any reporting period, then quietly, respectively. It is worth paying attention to the reporting of months in this tax not provided.

When calculating the advances on income tax and property of the Organization in the IFTS, it is required to provide calculations of these payments if the company has established reporting periods.

On USN

The tax period used when working on is a year (calendar). Reporting, similarly to the above cases - the first quarter, half a year and 9 months. But, in contrast to the taxes described above, it is not required to provide calculations of advance payments.

The standard codes of tax and reporting periods are applied - 34 for the calendar year, etc., as well as special codes:

50 - if the company is liquidated or radically changes the structure and field of activity (reorganized);
95 is the last period of the old form of taxation;
96 - Special code used in the last period of the IP activities worked on "Simplified".

For taxpayers, for any reason those who have lost the right to work on "Simplified" during the year, the tax period becomes the reporting period during which the right to USN was valid. This means that if the organization worked on a "simplified", for example, until November of the current year, and then lost this right, then it should submit a declaration at the end of the right to ASN, specifying the code of the reporting period of nine months, i.e. 33.

Under UNVD

The tax period used with a single tax on imputed income is a quarter. It is also considered the reporting period. All reporting on UNVD must be submitted to the tax up to 20 monthswhich goes beyond the quarter - tax period, while the tax actually pay up to the 25th.

The codes are used as follows:

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

The figure 5, in the first position in the cipher of the tax period, always denotes for employees of the FNS, that this period in the company's activities was the last. After him, it was liquidated, incl. With the help of the bankruptcy procedure, or reorganized into another enterprise, which may be used by a different tax rate.

From January 1, 2021, UNVD is completely canceled in Russia ( the federal law from September 29, 2019 № 325-ФЗ)

In quarters

In some types of taxes, various digital encoding of reporting periods - quarters is used. This is necessary to facilitate automatic processing of filed declarations in the FTS. So, distinguish:

Standard fourth income tax codes.
Fighter codes "for profits" for CCN - consolidated groups of taxpayers.
Fighter codes for property tax.
Fighter codes for UTII.

So, in the first case, 21 - marking I quarter, 31 - half of the year, 33 - 9 months. For the CCN, these periods are marked with a range of numbers 13-15, respectively.

When paying property tax (in mind, immovable) applies next coding of quarters:

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

With USN, the same periods of periods are valid that when paying income tax, i.e. 21, 31, 33 - Quarters, 34 - Calendar Year.

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

Representation of the declaration

In addition to the period of the period in the Declaration, it is necessary to enter the code of its method, as well as the point of view.

In the way

01 - Declaration on paper, sent by mail by registered letter;
02 - on paper, presented in the IFTS personally;
03 - on paper, duplicated on electronic media;
04 - Declaration is certified and sent via the Internet;
05 - Other;
08 - Declaration on paper, sent by mail, but with a copy application on electronic media;
09 - on paper, with the use of barcode (filed personally);
10 - on paper with barcode, sent by mail.

Local

There are three codes used in the filling of the declarations for income tax, property, with USN or UNVD. Code 120 - at the place of residence of the IP, code 210 - at the place where it is legally russian organization, code 215 - legal address Organization and legal successors of some other company that is not among the largest taxpayers.

Codes for ENVD at the place of presentation more. With a single imputed tax on income can be used:

214 - When the Declaration is submitted where the Russian organization is not possessing the status "";
245 - at the place of activity of a foreign company carried out with the help of official representation in the Russian Federation;
310 and 320 - at the place of activity russian enterprise or PI, respectively;
331-333 - For foreign firms working through their own branch in Russia, through another organization or through mediation individual (rarely applied).

For other types of taxes, other codes are used; the rules of their application are governed by the orders of the Federal tax Service or other regulatory acts.

Regulations

The main document establishing codes for tax periods is tax code With applications to it. In addition, the FNS orders occur periodically, creating, either canceling certain forms, encoding.

Code 34 was approved by order of the Federal Tax Service of Russia No. IMB-7 / 3-600 dated November 26, 2014, codes for UTII - Order of the Federal Tax Service of Russia No. IMB-7 / 3-353 dated 04.07.2014 (amended 22.12.2015), and so on .

Periodically publish new regulationschanging, complementing or canceling old, so necessary carefully control progress change regulatory baseIn order to prevent errors when calculating and paying taxes.

Reporting period

For each type of tax, it is installed separately. If it is a month or quarter, then, as a rule, the declaration must be filed, and the tax is paid over the next month. He, in contrast to the tax period, determines the advance payments to the entire tax.

For each type of tax have their own reporting time. For taxes and fees in which the reporting period is a year, for example, 2019, the return declaration must be passed until March 28, on the property - until March 30, according to USN - until March 31, 2020.

Changes in tax legislation Presented in this video.

In tax declarations, the tax period code must be specified. Digital designations of periods depend on the type of declaration. What codes to put, report on taxes, will understand this article.

Tax period code includes two digits. In addition to declarations, such a code is affixed in payments on the payment of taxes. Thanks to these codes, the FNS inspectors determine the reporting period on the disposable declaration. Also, this code will give to understand the FTS that the company is eliminated (when liquidation is raised).