Calculation of insurance premiums at the location. Location code. Information about an individual who is not an individual entrepreneur
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When filling out tax returns and calculations, the title page must indicate the code of the place where the declaration (calculation) is submitted to the tax authority. How to find out the code at the location (accounting)? To do this, you must refer to the procedure for filling out the relevant declaration or calculation.
We will tell you about the codes used in 2018 at the location (accounting) when submitting the main tax returns and calculations in our consultation and highlight the most typical codes.
VAT
The indicator “At the location (accounting) (code)” of the VAT tax return indicates the codes that are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service No. ММВ-7-3 / 558@ dated October 29, 2014:
| 116 | At the place of registration of an individual entrepreneur as a taxpayer |
| 213 | At the place of registration of the organization as the largest taxpayer |
| 214 | At the place of registration of an organization that is not the largest taxpayer |
| 215 | At the place of registration of the successor who is not the largest taxpayer |
| 216 | At the place of registration of the legal successor, which is the largest taxpayer |
| 227 | At the place of registration of a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records |
| 231 | Location of the tax agent |
| 250 | At the place of registration of the taxpayer when fulfilling a production sharing agreement |
| 331 | At the place of business of a foreign organization through a branch of a foreign organization |
Please note that, as with other declarations and calculations, the accounting codes at the location for individual entrepreneurs and organizations are different.
income tax
The codes for the places for submitting a tax return for corporate income tax are given in Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service No. ММВ-7-3/572@ dated October 19, 2016:
| 213 | |
| 214 | |
| 215 | |
| 216 | |
| 218 | At the place of registration of the responsible member of the consolidated group of taxpayers |
| 220 | |
| 223 | At the location (registration) of the Russian organization when submitting a declaration for a closed separate subdivision |
| 225 | At the place of registration of an organization that has received the status of a participant in a project for the implementation of research, development and commercialization of their results in accordance with federal law"About the Skolkovo Innovation Center" |
| 226 | At the place of registration of the organization carrying out educational and (or) medical activities |
| 228 | At the place of registration of the organization - participant of the regional investment project |
| 229 | At the place of registration of a non-profit organization that submits a tax return only for the tax period |
| 231 | At the location of the tax agent - organization |
| 234 | At the place of registration of the theater, museum, library, concert organization, which are budgetary institutions |
| 235 | At the place of registration of the tax agent providing information on income paid to individuals |
| 236 | At the place of registration of the organization providing social services to citizens |
| 237 | At the place of registration of an organization that has received the status of a resident of the territory of advanced socio-economic development |
| 238 | At the location (registration) of an organization recognized as a controlling person of a foreign company |
Calculation of insurance premiums (RSV): at the location (accounting) (code)
The field "At the location (accounting) (code)" of the calculation of insurance premiums is filled in in accordance with the codes given in Appendix No. 4 to the Procedure approved by Order of the Federal Tax Service No. ММВ-7-11/551@ dated 10.10.2016:
| 112 | At the place of residence of an individual who is not recognized as an individual entrepreneur |
| 120 | |
| 121 | At the place of residence of the lawyer who established the law office |
| 122 | At the place of residence of a notary engaged in private practice |
| 124 | |
| 214 | At the location of the Russian organization |
| 217 | At the place of registration of the legal successor of the Russian organization |
| 222 | At the place of registration of the Russian organization at the location of a separate subdivision |
| 335 | |
| 350 | At the place of registration of an international organization in the Russian Federation |
Form 6-NDFL: codes at the location 2018
On the line “At the location (accounting) (code)”, the code of the place where the calculation is submitted by the tax agent is indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service No. ММВ-7-11/450@ dated October 14, 2015. The location (accounting) codes in 6-personal income tax apply as follows:
| 120 | At the place of residence of an individual entrepreneur |
| 124 | At the place of residence of a member (head) of a peasant (farm) economy |
| 125 | At the place of residence of the lawyer |
| 126 | At the place of residence of the notary |
| 213 | By place of registration as the largest taxpayer |
| 214 | At the location of a Russian organization that is not the largest taxpayer |
| 215 | At the location of the successor who is not the largest taxpayer |
| 216 | At the place of registration of the successor, which is the largest taxpayer |
| 220 | At the location of a separate subdivision of the Russian organization |
| 320 | Place of business of an individual entrepreneur |
| 335 | At the location of a separate subdivision of a foreign organization in the Russian Federation |
Corporate property tax
The codes for submitting a tax return for corporate property tax are affixed in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service No. ММВ-7-21/271@ dated March 31, 2017:
| 213 | By place of registration as the largest taxpayer |
| 214 | At the location of a Russian organization that is not the largest taxpayer |
| 215 | At the location of the successor who is not the largest taxpayer |
| 216 | At the place of registration of the successor, which is the largest taxpayer |
| 221 | At the location of a separate subdivision of a Russian organization that has a separate balance sheet |
| 245 | At the place of business of a foreign organization through a permanent representative office |
| 281 | At the location of the immovable property (for which a separate procedure for calculating and paying tax is established) |
Similar codes are also used when filling out a tax calculation for an advance payment for corporate property tax.
Transport tax
The codes for the place of submission of the transport tax declaration are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service No. ММВ-7-21/668@ dated 05.12.2016:
Land tax
The codes for submitting a declaration to the tax authority are affixed in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service No. ММВ-7-21/347@ dated May 10, 2017:
Codes at the place of registration: UTII 2018
The code for the place for submitting a tax return for UTII is indicated in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service No. ММВ-7-3/353@ dated 04.07.2014:
Declaration on the simplified tax system: code at the location (accounting)
The code for the place of submission of the declaration under the simplified tax system to the tax authority at the place of registration of the taxpayer is indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / 99@:
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Accounting code at the location for individual entrepreneurs
When transferring all activities or its individual areas to imputation, the taxpayer must submit a declaration to the territorial division of the IFTS.
This obligation applies to both legal entities and entrepreneurs, subject to the use of the designated special regime.
If the subject simultaneously works on several tax systems, separate reports will be required. The list of forms varies depending on the modes.
The current imputation declaration form for 2018 was approved by the Federal Tax Service in Order No. ММВ-7-3 / 353@ dated 07/04/14. Here is the form of the document, as well as the procedure for compiling it with a breakdown of the requirements by sheets and sections.
When the declaration is filled out, at the location (accounting) the code is affixed in accordance with the values according to Appendix 3 of the Order. Information is indicated in a special column on the title of the report.
At the same time, data is entered in other lines in accordance with the current procedure.
Note! Since the coding of indicators is necessary to simplify the reporting processing procedure, all taxpayers of the imputation are required to fill in these lines without exception. Accurate entry of values will help not only the tax authorities to quickly spread the data, but also protect companies from entering incorrect information.
How to enter the code at the place of registration for UTII in the declaration in 2018
In order to correctly report to the tax authority, the code at the location (accounting) is indicated in the corresponding line. The indicator is entered in digital format according to Appendix 3 and filled in from left to right. It is not allowed to put a dash, indicate zeros or the absence of data in the cells. Why?
First of all, for the reason that any imputed taxpayer must first register with the Federal Tax Service. And it doesn’t matter what legal status we are talking about - a legal entity or an individual entrepreneur.
To transfer activities to UTII, you must first submit an application to the tax office. And only after obtaining the appropriate permission, the use of this special regime is allowed.
Since imputation reporting is submitted at the place of business, the values of the indicators have been developed to clarify the responsible control body.
UTII - tax calculation in 2018, example
Values of accounting codes (places of presentation) for the UTII declaration:
- 120 - indicated by those entrepreneurs who submit a declaration to the tax authorities at their address of residence.
- 214 - code 214 at the location (registration) is intended for indication by Russian legal entities that are not recognized as the largest taxpayers.
- 215 - intended for successor companies that are not recognized by the largest taxpayers.
- 245 - indicated by foreign companies when submitting a declaration at the address of imputed activities through a representative office (permanent).
- 310 - indicated by Russian companies when submitting a declaration at the address of conducting imputed activities.
- 320 - code at the place of registration 320 in UTII, or rather in the imputation declaration, is used if a report is submitted at the address of conducting activities in a special mode.
- 331 - indicated by foreign companies when submitting a declaration at the address of conducting imputed activities through a branch of such an economic entity.
Note! The imputed accounting code at the location for an LLC and an individual entrepreneur will differ.
After all, the accounting of individual entrepreneurs is carried out with reference to the address of his residence (120) or the place of actual conduct of the imputed business (320). At the same time, accounting for legal entities will depend on whether the company is Russian or foreign; whether the enterprise is considered the largest taxpayer, and whether reorganization procedures have been carried out.
What is the location (accounting) code in 6-NDFL
A report called 6-NDFL is mandatory for all income tax agents. The current form was approved by the tax authorities in their Order No. ММВ-7-11 / 450@ dated 10/14/15. In addition to the document (Appendix 1), here are general order entering information (Appendix 2), rules for submission in electronic format (Appendix 3), as well as coded values of mandatory indicators.
In 2018, the code at the location in 6-NDFL is filled in on the basis of additional Appendix 2 to the main Appendix 2. The values \u200b\u200bof this form detail differ depending on the territorial division of the IFTS where the tax agent was registered.
At the same time, some data coincide with the codes for the UTII declaration, while others have been added. For example, the location (accounting) code 120 for the IP address is the same.
And the values of 124-126 have been added, intended for submission by the heads of peasant farms, as well as lawyers, notaries.
How to fill in the 6-NDFL code at the location (accounting)
Entering the value of the desired territorial code is performed by the tax agent on the title f. 6-personal income tax. The indicator has a digital format and consists of three characters. The data is entered from left to right. Let's take a closer look at how this attribute is filled in.
Values of codes of the place of representation for f. 6-personal income tax:
- 120 - used by entrepreneurs during tax registration at their address of residence.
- 124 - applied by the heads / members of the peasant farm during tax registration at their address of residence.
- 125 - indicated by lawyers during tax registration at their address of residence.
- 126 - used by notaries for tax registration at their address of residence.
- 213 - used by legal entities in tax accounting in the status of the largest taxpayer.
- 214 - in 6-NDFL, the location code 214 is indicated by ordinary companies, not the largest.
- 215 - is intended to be indicated by successors (not the largest) to provide the form at their location.
- 216 - to be introduced by the successors recognized as the largest.
- 220 - is affixed by Russian OPs when submitting 6-NDFL at the location of such units.
- 320 - the individual entrepreneur is indicated when submitting the form at the address of the business. For example, when presenting data on personnel employed in imputed activities.
- 335 - is intended to be indicated by foreign EPs when submitting the form at the location of such units.
for ordinary enterprises, the indicator was valid at the location of the accounting with code 212. After the specified date, the value was replaced by code 214.
RSV - code at the location (accounting)
The current single calculation form for insurance premiums was approved by the Federal Tax Service in Order No. ММВ-7-11 / 551@ dated 10.10.16. Code indicators are contained in Appendix 4 to Appendix 2, which determines the procedure for compiling the ERSV. The current values for 2018 are as follows:
- 112 - when submitting data at the address of residence by an individual, not an individual entrepreneur.
- 120 - when submitting an IP report at the address of your residence.
- 121 - when submitting information by a lawyer who has his own lawyer's office, at the address of his residence.
- 122 - when submitting a report by a private notary at the address of his residence.
- 124 - when submitting the calculation by the head / members of the peasant farm at the address of their residence.
- 214 - used by ordinary Russian companies when submitting a report at their address.
- 217 - intended for successors of domestic firms.
- 222 - used by the OP of Russian companies when submitting a report at the location of such divisions.
- 335 - used by the OP of foreign companies when submitting a report at the location of such units.
- 350 - is used by international structures when submitting a calculation to the tax accounting address of such organizations.
Declaration on the simplified tax system - code at the location (accounting)
The form valid in 2018 was approved by the Federal Tax Service in Order No. ММВ-7-3 / 99@ dated February 26, 2016. Code indicators are presented in Appendix 2 to Appendix 3, which regulates the procedure for compiling this report. The rules for entering codes are similar to those above. For 2018, the following values are relevant:
- 120 - used by entrepreneurs on a simplified basis when submitting a report to the Federal Tax Service at the address of their residence.
- 210 - the general location code 210 is used by all Russian companies when submitting a declaration at their location.
- 215 - intended for assignees who are not related to the largest.
How to find out the code at the location (accounting)?
It is most reliable to look at the meaning of the code directly in the regulatory documents. Current versions of legislative acts are contained on special accounting websites.
If a legal entity or individual entrepreneur fills out a report in in electronic format, modules software already contain built-in metrics. It remains only to choose the right one depending on the category of taxpayer or tax agent.
When entering the code, be guided by the type of report and the type of registration of the subject.
Please select a piece of text 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
Each organization needs to know the code for calculating insurance premiums at the location, since without this item the entire form will not be accepted. The code is the most important part of any document that must be submitted to tax service.
The document itself and its form of delivery will constantly undergo changes, since the new kind was adopted only in 2018. Although the form was approved, its improvement is inevitable.
Deadlines for submission of documents will be subject to change every New Year. Because of what it is necessary to know the rules for postponing deadlines and the exact deadlines for submitting the form.
New reporting
Since 2018, the reporting rules have changed, now insurance premiums are regulated by the tax inspectorate, which is prescribed in the Tax Code. For this reason, for the first quarter of 2018, all data on pension insurance must be sent to the Federal Tax Service. The forms of calculation for insurance premiums have also changed, innovations were accepted for implementation by the tax service itself at the end of 2018.
According to this plan, you can see the addition that the Federal Tax Service made - this is the third section containing information about each of the insured persons individually. Previously, this section was contained in the RSV-1 form.
Which enterprises should be handed over and in what time frame
Any organization that pays money to employees, according to an employment contract or civil law, is required to submit documents to the tax office. Not only organizations and enterprises with employees are required to submit reports, but also farms in which the responsibility lies with the head of the community.
After it became necessary to submit reports to the tax office, the deadlines for submission and their volumes also changed.
Any person liable to pay taxes on salaries paid to their employees must submit a report to the Federal Tax Service no later than the thirtieth day of the month following the period in question in the report. If the last day falls on a weekend or holiday, then the deadline is moved to the next business day, for example, the 30th is Sunday, which means that the report must be submitted no later than Monday.
The reporting periods are: the first quarter of the year; half a year; nine month; year. More exact dates will be spelled out in the table below.
If a company or enterprises pays money to less than 25 individuals, then it is allowed to draw up reports on paper, which will be transferred personally by the payer, or through an authorized person. If payments are accrued to more than 25 individuals, then he is allowed to submit the form only in electronic form. This is done for the convenience of both parties, both the payer and the service.
Location on the title page of codes for calculating insurance premiums at the location
Composition of RSV-1
From now on, the new calculation form, containing information on insurance premiums, consists of the following pages:
- Title page (title page).
- A sheet with information about a person who is not an individual entrepreneur.
- Data on the obligations of the one who must pay insurance premiums (first section):
- the first application containing the calculation of the amounts required for the payment of mandatory pension and medical insurance;
- the second appendix, which takes into account the calculation of the amounts necessary to pay for social insurance in case of temporary incapacity of a citizen, or during pregnancy;
- the third annex, which includes the costs necessary for compulsory insurance in case of temporary loss of the opportunity to work, as well as maternity expenses;
- the fourth appendix, in which payments made at the expense of the federal budget are made;
- the fifth appendix with calculations subject to a reduced rate of insurance premiums under subparagraph 3 of paragraph 1 of Article 427 of the Tax Code;
- the sixth appendix with calculations subject to a reduced rate of insurance premiums under subparagraph 5 of paragraph 1 of Article 427 of the Tax Code;
- the seventh appendix with calculations subject to a reduced rate of insurance premiums under subparagraph 7 of paragraph 1 of Article 427 of the Tax Code;
- the eighth appendix with information subject to a reduced rate of insurance premiums under subparagraph 9 of paragraph 1 of Article 427 of the Tax Code;
- the ninth appendix, which takes into account all the information necessary for the application of the tariff for insurance premiums, under subparagraph 2 of paragraph 2 of Article 425 of the Tax Code;
- the tenth appendix, with information that is necessary for the payment of remuneration for students in professional institutions on a full-time basis;
- Data on the obligations of those payers who are heads of farms (second section):
- the first application with calculations of the amounts for insurance premiums that the head and members of the farm must pay.
- Information about each of the insured persons separately (third section).
Article 427. Reduced rates of insurance premiums
Filling order
The calculation is title page and three sections with applications in itself.
Anyone who is required to file a claim report must include these parts on the form:
- Title page.
- First section.
- The first subsection of the first application.
- The second subsection of the first application.
- Second application.
- Third section.
The remaining applications and sections are required to be filled in only if the relevant data are available. Calculations must be made strictly in the national currency (in rubles). If there is a cell in which there is nothing to fill, then a dash is put. All words must be strictly capitalized.
For convenience, it is worth filling out the reporting in the sequence:
- First, you should turn to personalized information in the third section, which includes data about each individual separately.
- Next, go to subsection 1.1 of annex 1 in the first section. To do this, you need to sum up all the indicators for each employee from the third section.
- After completing subsection 1.2 of Appendix 1 in the first section. This is done because only here data for contributions from health insurance is indicated.
- Now you can complete Appendix 2 of the first section.
- After that, free section 1 is filled in, where the full amount required for payment as insurance premiums is entered.
- Now you can fill in the remaining sections, if there is information on them.
- The last step is to number the sheets.
In which tax inspections to submit a document
Since the responsibility and control over the amounts paid for insurance premiums has come under the control of the Federal Tax Service, accordingly, reporting must be submitted to one of the divisions of this service.
An approach that works for most legal entities, implies the submission of reports to the IFTS, located at the location of the organization, or at the place of residence of the entrepreneur.
If the submission of documents is carried out by the largest taxpayer, then the contributions are transferred and the forms are sent to the Federal Tax Service Inspectorate either at the location of the organization itself or at the location of each of the divisions.
Since the conditions for submitting insurance premium settlements changed in 2018, it was decided to cancel the submission of forms for the accounting mass of the largest taxpayer. This point is confirmed at the legislative level.
Separate divisions
If the organization has separate divisions, then each of these branches of the company is obliged to pay insurance premiums. Since the legislation implies that payments must be made in the same place where reports are submitted - at the location of the unit.
There are situations when the OP is not eligible for payments Money individuals, which automatically relieves this unit of this type of reporting in full. It is enough to pay insurance premiums at the place of registration of the organization itself.
If the EP is vested with the rights to pay funds to individuals, then reporting will be submitted not only at the place of registration of the unit, but also at the location of the organization. The amount to be paid at the place of registration of the unit will depend entirely on the size of the base for calculating these contributions.
The amount that a unit must pay to the IRS is determined by the difference between the total premiums payable by the entity and the total premiums combined.
There is one exception to the rules, which is spelled out in the tax code itself, it only applies to EPs located outside the territory of the Russian Federation. Despite the fact that the EP can independently calculate and send data on insurance premiums and their payments, the responsibility for this still falls on the organization, which must submit the appropriate document to the tax office at the location.
Code for calculating insurance premiums at the location
The code for calculating insurance premiums at the location for each type of organization is unique:
| Code | Place of delivery of the calculation of insurance premiums |
| 112 | A person who is not an individual entrepreneur - rented at the place of residence of an individual |
| 120 | Persons who are an individual entrepreneur - at the place of his residence |
| 121 | If there is a lawyer's office, then at the place of residence of the founding lawyer |
| 122 | If the report was filled out by a notary engaged in private practice, then at his place of residence |
| 124 | If the report is submitted by a member or head of the farm, then at his place of residence |
| 214 | At the location of the organization located on the territory of the Russian Federation |
| 217 | At the place of registration of the legal successor of the organization from the Russian Federation |
| 222 | If the organization has separate subdivisions, then at their location |
| 335 | At the location of the EP from a foreign organization located on the territory of the Russian Federation |
| 350 | At the place of registration of an international organization located in the Russian Federation |
The reports submitted to the IFTS contain two blocks of information about the tax authority and the tax agent - in the form of encodings and full names. The code of the tax authority, the code for the location, period, TIN, KPP are on the title page of any of the declarations. You can choose a numerical designation for each field using the appendices to the procedure for filling out the corresponding report.
The use of codings established at the state level when filling out reports is necessary to simplify the classification and selection of taxpayers and tax agents. This helps to increase the efficiency of collecting statistical data and speeds up the procedure for issuing certificates of various contents when incoming requests from legal entities or individuals.
We fill in the column "At the location of the account" - code for IP
Individual entrepreneurs, filling out declarations for the simplified tax system, agricultural tax, 6-personal income tax and UTII, choose the value of the code:
- 120, that is, the report is submitted with reference to the place of residence of a particular individual entrepreneur;
- 320, if the declaration is submitted at the place of economic activity.
In the case of VAT at the location of the account, the code for IP will be 116.
What codes are used by legal entities?
Legal entities that are not the largest or foreign companies, in declarations for VAT, profits, UTII, property tax, calculations for insurance premiums, the code at the location of the account 214 is affixed.
The calculation of 6-NDFL requires the indication of code 212 on the title page, which involves the submission of a document at the actual location of the enterprise. In declarations submitted for transport and land taxes, the codings are different from those used in other reports. For the transport tax, the digital designation 260 is indicated, and when filling out land tax reporting - 270. For simplified people, when forming a declaration on the simplified tax system, code 210 is affixed at the location of the account.
If there are separate subdivisions, the following codes are included in the reporting for them:
- in relation to income tax with the calculation of 6-personal income tax - 220;
- regarding property tax - 221;
- in the case of insurance premiums - 222.
Code by location - where to look
When compiling the calculation of insurance premiums, one should be guided by the norms of the order of the Federal Tax Service of October 10, 2016, registered under No. ММВ-7-11/551. All applicable codes for reporting documentation are given in the Procedure for filling out the calculation. In the reporting on insurance premiums, the code at the place of registration appeared in 2017, all possible options are given in Appendix 4.
The codes used for the property tax declaration can be found in Appendix No. 3 of the Procedure, which was approved by order of the Federal Tax Service dated March 31, 2017 under No. ММВ-7-21/271@. With regard to land tax, when filling out the codings, one should be guided by the table given in Appendix 3 of the Filling Procedure, put into effect by the Order of the Federal Tax Service dated November 14, 2013 under No. ММВ-7-3 / 501@.
For the simplified tax system at the location of the accounting, the decryption code is given in Appendix 2 of the Procedure for filling out the relevant declaration, approved by the Ministry of Finance in Order No. 58n dated June 22, 2009.
On the title page of the calculation of insurance premiums, handed over from 2017 to the Federal Tax Service, if the field “At the location (accounting). It must contain a code that will correspond to the place of reporting. What codes should be entered in this field? This reference material provides a table of current codes and their decoding.
Which IFTS to submit payments for contributions from 2017
Since 2017, control over reporting on insurance premiums has come under the control of the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). Therefore, starting from 2017, submit the calculations for insurance premiums for mandatory pension (social, medical) insurance to the tax office. You need to report in a new form approved by the Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Cm. " ". At the same time, pay attention to some features of the direction of reporting.
General Approach
Calculations on insurance premiums from 2017, up to general rule, must be handed over to the IFTS at the location of the organization or the place of residence of the individual entrepreneur.
Separate divisions
A separate subdivision of the organization must pay the calculation for its employees if it independently accrues payments and remuneration to them. In this case
the subdivision submits the calculation to the IFTS at its location. In the calculation itself, then the checkpoint of a separate subdivision is indicated.
The largest taxpayers
The largest taxpayers transfer insurance premiums and submit settlements on them in 2017 to the IFTS at the location:
- the organization itself (not at the place of registration as the largest payer);
- its separate divisions (if they themselves accrue payments and remuneration to employees) - subparagraph 7 of paragraph 3.4 of Article 23 and paragraph 11 of Article 431 of the Tax Code of the Russian Federation.
Since 2017, it is not necessary to submit calculations for insurance premiums to the IFTS at the place of registration of the largest taxpayer. Paragraph 7 of clause 3 of Article 80 of the Tax Code of the Russian Federation does not apply to calculations of insurance premiums. This is confirmed by the letters of the Federal Tax Service of Russia dated January 23, 2017 No. BS-4-11/993 and dated January 10, 2017 No. BS-4/11-100.
Code "by location" on the title page
On the title page of the calculation of insurance premiums, approved by the Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / 551, there is a field called "At the location (accounting) (code)". It must indicate the code of the place of reporting. The codes are taken from Appendix No. 4 to the Procedure for filling out the calculation. Here is a table of codes with decoding.
| Code | Where is the calculation |
|---|---|
| 112 | At the place of residence of an individual who is not recognized as an individual entrepreneur |
| 120 | At the place of residence of an individual entrepreneur |
| 121 | At the place of residence of the lawyer who established the law office |
| 122 | At the place of residence of a notary engaged in private practice |
| 124 | At the place of residence of a member (head) of a peasant (farm) economy |
| 214 | At the location of the Russian organization |
| 217 | At the place of registration of the legal successor of the Russian organization |
| 222 | At the place of registration of the Russian organization at the location of a separate subdivision |
| 335 | At the location of a separate subdivision of a foreign organization in the Russian Federation |
| 350 | At the place of registration of an international organization in the Russian Federation |
Thus, if in 2017 the calculation is given, for example, at the location of the Russian company, put down the code "214". Accordingly, on the title page it will look like this:
On the title page of the 6-NDFL form, in the so-called calculation header, a number of codes are indicated. One of them - the code "at the location (accounting)" - is a field of three cells (cells). What codes are there, where to get them from and in what situations to indicate, read in our article.
Code at the location of the account in 6-NDFL: what it looks like
The code indicating the place of presentation of the calculation is a three-digit cipher. A separate field is allocated for it in the upper right corner of the calculation under the line "Tax period (year)".
We have provided a fragment of the completed 6-NDFL form (title page).
Code at the location of accounting in 6-NDFL: where to get the values
The codes are given in Appendix No. 2 to the Procedure for filling out the form (Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450@ as amended on January 17, 2018). Their full correct name is: CODES OF PRESENTATION POINTS FOR CALCULATION OF INDIVIDUAL INCOME TAX CALCULATED AND WITHHOLDED BY THE TAX AGENT.
A sample of filling in the code "at the location" in 6-NDFL
Code at the location of the account in 6-personal income tax: what are the values
In total, there are 11 ciphers for designating the place of submission of the calculation today. A number of them have nothing to do with companies. These are codes for individual entrepreneurs, heads of peasant farms, lawyers and notaries (codes 120 and 320, 124, 125 and 126, respectively).
As a general rule, starting from reporting for 2017, organizations put code 214 on the title page of 6-NDFL. It means “At the location of a Russian organization that is not the largest taxpayer.” If the company is the “largest”, a special code is put - 213 “At the place of registration as the largest taxpayer”.
Previously, there was no division into the largest and ordinary ones. There was one code - 212 "At the place of registration of the Russian organization." But by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18@ to the Procedure and, in particular, to Appendix No. 2 to the Procedure, changes were made. Instead of 8 codes, it became 11. So now, we repeat, there is no code 212 in relation to the 6-personal income tax form. The main code for firms is 214.
The remaining values - for rather specific situations - we presented in a separate table. The first two of them were added by the above order, they were not there before.
Table 1. Main codes of companies at the location of accounting for 6-personal income tax in 2018
Table 2. Codes at the location of accounting for 6-NDFL for special situations in 2018
Code at the location of the account in 6-NDFL: 214 or 213
Code 214 on the 6-NDFL form is set by default by all companies. If you report to the tax office on work with the largest taxpayers, a special code is valid for you - 213.
Recall that the largest taxpayer is an organization that meets the criteria from Appendix 1 to the order of the Federal Tax Service of May 16, 2007 No. MM-3-06 / 308. One of the main criteria is the total amount of income received according to the annual income statement. The largest taxpayers at the federal level will be organizations (including non-profits) with this figure exceeding 35 billion rubles. Regional level - organizations (including non-profit), which:
- the total amount of income is from 2 to 35 billion rubles. inclusive;
- the average number of employees is above 50 people;
- the total value of assets - from 100 million to 20 billion rubles. inclusive, or the total amount of accruals of federal taxes and fees is from 75 million to 1 billion rubles.
In addition, there are other criteria for recognizing a company as the largest taxpayer. For example, participation in the tax monitoring procedure or the availability of licenses for certain types of financial activities.
Attention: the largest taxpayers may include companies that do not fall under the established criteria, but in respect of which the Federal Tax Service has made an appropriate decision.
Organizations operating on special tax regimes are not recognized as the largest taxpayers in any case.
An organization that is associated with 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 of the criteria approved by order of the Federal Tax Service of May 16, 2007 No. MM-3-06 / 308).
Code at the location of the account in 6-NDFL: what happens if you make a mistake
For each calculation with false information, a fine of 500 rubles is provided. But: if you find an error and submit a clarification before the inaccuracy was revealed by the tax authorities, there will be no sanctions (Article 126.1 of the Tax Code).
Inspectors can present a fine due to any error in the calculation in the form 6-NDFL. In some situations, inspectors reduce the fine, citing extenuating circumstances (clause 1, article 112 of the Tax Code). These are cases when the tax agent, due to an error (letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11 / 14515):
- did not lower the tax;
- did not create adverse budgetary impacts;
- did not violate the rights of individuals.
In principle, an error in the code at the place where the calculation is presented (location) does not entail negative financial consequences. Therefore, the application of mitigating circumstances or even the non-provision of penalties in this case is very likely.
If a mistake is recognized, not only the organization, but also its responsible employees can be fined. For example, the head of the company, in the amount of 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses).
Each organization needs to know the code for calculating insurance premiums at the location, since without this item the entire form will not be accepted. The code is the most important part of any document that must be submitted to the tax office.
The document itself and its form of delivery will constantly undergo changes, since the new form was adopted only in 2020. Although the form was approved, its improvement is inevitable.
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The deadlines for submitting documents will constantly change every new year. Because of what it is necessary to know the rules for postponing deadlines and the exact deadlines for submitting the form.
New reporting
Since 2020, the rules for reporting have changed, now insurance premiums are regulated by the tax office, which is prescribed in the Tax Code. For this reason, for the first quarter of 2020, all data on pension insurance must be sent to the Federal Tax Service. The forms of calculation of insurance premiums have also changed, the innovations were accepted for implementation by the tax service itself at the end of 2020.
According to this plan, you can see the addition that the Federal Tax Service made - this is the third section containing information about each of the insured persons individually. This section was previously contained in .
Which enterprises should be handed over and in what time frame
Any organization that pays funds to hired workers, according to either, is required to submit documents to the tax office. Not only organizations and enterprises with employees are required to submit reports, but also farms in which the responsibility lies with the head of the community.
After it became necessary to submit reports to the tax office, the deadlines for submission and their volumes also changed.
Any person liable to pay taxes on salaries paid to their employees must submit a report to the Federal Tax Service no later than the thirtieth day of the month following the period in question in the report. If the last day falls on a weekend or holiday, then the deadline is moved to the next business day, for example, the 30th is Sunday, which means that the report must be submitted no later than Monday.
The reporting periods are: the first quarter of the year; half a year; nine month; year. More exact dates will be spelled out in the table below.
If a company or enterprises pays money to less than 25 individuals, then it is allowed to draw up reports on paper, which will be transferred personally by the payer, or through an authorized person. If payments are accrued to more than 25 individuals, then he is allowed to submit the form only in electronic form. This is done for the convenience of both parties, both the payer and the service.
Composition of RSV-1
From now on, the new calculation form, containing information on insurance premiums, consists of the following pages:
- Title page (title page).
- A sheet with information about a person who is not an individual entrepreneur.
- Data on the obligations of the one who must pay insurance premiums (first section):
- the first application containing the calculation of the amounts required for the payment of mandatory pension and medical insurance;
- the second appendix, which takes into account the calculation of the amounts necessary to pay for social insurance in case of temporary incapacity of a citizen, or during pregnancy;
- the third annex, which includes the costs necessary for compulsory insurance in case of temporary loss of the opportunity to work, as well as maternity expenses;
- the fourth appendix, in which payments made at the expense of the federal budget are made;
- the fifth appendix with calculations subject to a reduced rate of insurance premiums under subparagraph 3 of paragraph 1 of Article 427 of the Tax Code;
- the sixth appendix with calculations subject to a reduced rate of insurance premiums under subparagraph 5 of paragraph 1 of Article 427 of the Tax Code;
- the seventh appendix with calculations subject to a reduced rate of insurance premiums under subparagraph 7 of paragraph 1 of Article 427 of the Tax Code;
- the eighth appendix with information subject to a reduced rate of insurance premiums under subparagraph 9 of paragraph 1 of Article 427 of the Tax Code;
- the ninth appendix, which takes into account all the information necessary for the application of the tariff for insurance premiums, under subparagraph 2 of paragraph 2 of Article 425 of the Tax Code;
- the tenth appendix, with information that is necessary for the payment of remuneration for students in professional institutions on a full-time basis;
- Data on the obligations of those payers who are heads of farms (second section):
- the first application with calculations of the amounts for insurance premiums that the head and members of the farm must pay.
- Information about each of the insured persons separately (third section).
Filling order
The calculation is a title page and three sections with applications in itself.
Anyone who is required to file a claim report must include these parts on the form:
- Title page.
- First section.
- The first subsection of the first application.
- The second subsection of the first application.
- Second application.
- Third section.
The remaining applications and sections are required to be filled in only if the relevant data are available. Calculations must be made strictly in the national currency (in rubles). If there is a cell in which there is nothing to fill, then a dash is put. All words must be strictly capitalized.
For convenience, it is worth filling out the reporting in the sequence:
- First, you should turn to personalized information in the third section, which includes data about each individual separately.
- Next, go to subsection 1.1 of annex 1 in the first section. To do this, you need to sum up all the indicators for each employee from the third section.
- After completing subsection 1.2 of Appendix 1 in the first section. This is done because only here data for contributions from health insurance is indicated.
- Now you can complete Appendix 2 of the first section.
- After that, free section 1 is filled in, where the full amount required for payment as insurance premiums is entered.
- Now you can fill in the remaining sections, if there is information on them.
- The last step is to number the sheets.
In which tax inspections to submit a document
Since the responsibility and control over the amounts paid for insurance premiums has come under the control of the Federal Tax Service, accordingly, reporting must be submitted to one of the divisions of this service.
The approach that is valid for most legal entities involves the submission of reports to the IFTS, located at the location of the organization, or at the place of residence of the entrepreneur.
If the submission of documents is carried out by the largest taxpayer, then the contributions are transferred and the forms are sent to the Federal Tax Service Inspectorate either at the location of the organization itself or at the location of each of the divisions.
Since the conditions for submitting insurance premium settlements changed in 2020, it was decided to cancel the submission of forms for the accounting mass of the largest taxpayer. This point is confirmed at the legislative level.
Separate divisions
If the organization has separate divisions, then each of these branches of the company is obliged to pay insurance premiums. Since the legislation implies that payments must be made in the same place where reports are submitted - at the location of the unit.
There are situations when the OP does not have the right to pay cash to individuals, which automatically relieves this unit of this type of reporting in full. It is enough to pay insurance premiums at the place of registration of the organization itself.
If the EP is vested with the rights to pay funds to individuals, then reporting will be submitted not only at the place of registration of the unit, but also at the location of the organization. The amount to be paid at the place of registration of the unit will depend entirely on the size of the base for calculating these contributions.
The amount that a unit must pay to the IRS is determined by the difference between the total premiums payable by the entity and the total premiums combined.
There is one exception to the rules, which is spelled out in the tax code itself, it only applies to EPs located outside the territory of the Russian Federation. Despite the fact that the EP can independently calculate and send data on insurance premiums and their payments, the responsibility for this still falls on the organization, which must submit the appropriate document to the tax office at the location.
Code for calculating insurance premiums at the location
The code for calculating insurance premiums at the location for each type of organization is unique:
| Code | Place of delivery of the calculation of insurance premiums |
| 112 | A person who is not an individual entrepreneur - rented at the place of residence of an individual |
| 120 | Persons who are an individual entrepreneur - at the place of his residence |
| 121 | If there is a lawyer's office, then at the place of residence of the founding lawyer |
| 122 | If the report was filled out by a notary engaged in private practice, then at his place of residence |
| 124 | If the report is submitted by a member or head of the farm, then at his place of residence |
| 214 | At the location of the organization located on the territory of the Russian Federation |
| 217 | At the place of registration of the legal successor of the organization from the Russian Federation |
| 222 | If the organization has separate subdivisions, then at their location |
| 335 | At the location of the EP from a foreign organization located on the territory of the Russian Federation |
| 350 | At the place of registration of an international organization located in the Russian Federation |
