In this article we will deal with the questions that are most often raised by the Instructions for filling out Section 3 of the Declaration of the simplified tax system. Let us recall that it indicates operations for receiving and spending funds from targeted financing.

Section 3 of the Declaration of the simplified tax system is filled out by non-profit organizations. Commercial organizations fill out this section only if they receive targeted funds. If the NPO carried out commercial activities, then in addition to Section 3, you need to fill out the remaining sections of the declaration (depending on the chosen tax system “income” or “income minus expenses”).

Fill out a declaration according to the simplified tax system in the BukhSoft program. She will prepare a report on an up-to-date form, taking into account all the latest changes in the law. Before sending to the tax office, the declaration is tested by all verification programs of the Federal Tax Service

Declaration under simplified tax system online

Also use examples of filling out a simplified declaration with the objects “income” and “income minus expenses”:

“Analytical accounting for account 86 “Targeted financing” is carried out according to the purpose of targeted funds and in the context of their sources of receipt.”

The NPO accountant needs to take into account the receipt and expenditure of profits from business activities in a separate sub-account, separately from the targeted contributions received from the NPO participants.

There is no need to include these funds in Section 3 of the Declaration of the simplified tax system for the current year or in the amount of the balance of targeted funding in the Declaration of the next year. Section 3 is for reference; it reflects only those receipts that are not subject to the single tax.

• Read more about filling out a declaration according to the simplified tax system for 2018 object income >>
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Location (accounting): code

When filling out tax returns and calculations, the title page must indicate the code of the place where the declaration (calculation) was submitted to the tax authority. How to find out the code at the location (accounting)? To do this, you need to refer to the procedure for filling out the relevant declaration or calculation.

We will tell you about the codes used in 2020 at the location (accounting) when submitting basic tax returns and calculations in our consultation and highlight the most typical codes.

VAT

In the indicator “By location (accounting) (code)” of the VAT tax return, the codes are indicated that are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@:

Please note that, both in the VAT declaration and in 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 of Russia dated September 23, 2019 N ММВ-7-3/475@:

Calculation of insurance premiums (DAM): 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 of Russia dated September 18, 2019 N ММВ-7-11/470@:

Form 6-NDFL: codes by location 2020

In the line “At the location (accounting) (code)” the code of the place of submission of the calculation by the tax agent is indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@.

At the location of a separate division of a foreign organization in the Russian Federation

Organizational property tax

Codes for submitting a tax return for the property tax of organizations are entered in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated August 14, 2019 N SA-7-21/405@:

The code for the place of submission of the UTII tax return is indicated in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/414@:

Declaration according to 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@:

Reports submitted to the Federal Tax Service contain two blocks of information about the tax authority and the tax agent - in the form of encodings and full names. The tax authority code, location code, period code, INN, KPP are on the title page of any declaration. You can select a numerical designation for each field using the appendices to the procedure for filling out the corresponding report.

The use of encodings established at the state level when filling out reports is necessary to simplify operations for 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 receiving requests from legal entities or individuals.

Fill in the column “At the location of registration” - code for individual entrepreneurs

Individual entrepreneurs, when filling out declarations under the simplified tax system, agricultural tax, 6-NDFL and UTII, select the code value:

• 120, that is, the report is submitted with reference to the place of residence of a specific individual entrepreneur;
• 320, if the declaration is submitted at the place of business activity.

In the case of VAT at the location of registration, the code for individual entrepreneurs will be 116.

What codes do legal entities use?

Legal entities that are not the largest or foreign companies, in declarations for VAT, profit, UTII, property tax, and calculations of insurance premiums, enter code 214 at the location of the accounting.

The calculation of 6-NDFL requires the indication of code 212 on the title page, which involves submitting the document at the actual location of the enterprise. In declarations submitted for transport and land taxes, the encodings differ from those used in other reports. For transport tax, the digital designation 260 is indicated, and when filling out reports on land tax - 270. For simplified people, when generating a declaration using the simplified tax system, code 210 is entered at the location of the account.

If there are separate divisions, the following codes are entered into reporting for them:

• in relation to income tax with the calculation of 6-NDFL – 220;
• regarding property tax – 221;
• in the case of insurance premiums – 222.

Code by location - where to look

When drawing up calculations for insurance premiums, you should be guided by the norms of the order of the Federal Tax Service dated 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 reporting on insurance premiums, the code for 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 coding, you should refer to the table given in Appendix 3 of the Filling Out Procedure, put into effect by 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 registration, the code with a decoding 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.

How to draw up and submit a UTII declaration. The procedure for filling out a UTII declaration for an individual entrepreneur at the place of residence or place of registration.

Question: We carry out UTII activities in one municipality - Novosibirsk OKTMO is one, but in different districts of Novosibirsk. Each district has its own Federal Tax Service Inspectorate, but since OKTMO is the same, we can choose the Federal Tax Service Inspectorate that is the first at the time of registration as a UTII payer. With us, the Federal Tax Service Inspectorate where we report on UTII and the Federal Tax Service Inspectorate at the place of residence of the individual entrepreneur are the same. It turns out that the Federal Tax Service where we report can be attributed to code 320 - at the place of activity of the individual entrepreneur and to code 120 - at the place of residence of the individual entrepreneur. in the UTII declaration on the title page in the field “at the place of registration (code)”, what code should I put: 320 - at the place of activity of the individual entrepreneur or 120 - at the place of residence of the individual entrepreneur?

Answer: Since registration at the place of activity under UTII and at the place of registration at the place of residence of the entrepreneur was carried out in one inspection, then in the declaration under UTII it is necessary to put the code at the place of registration “120 - at the place of residence of the individual entrepreneur.” This procedure is the same for both individual entrepreneurs and legal entities.

Rationale

How to draw up and submit a UTII declaration. At the place of registration

Indicate the code of the place of submission of the declaration on the line “at the place of registration”. The codes are listed in Appendix 3 to the Procedure approved by Order of the Federal Tax Service dated July 4, 2014 No. ММВ-7-3/353. Please note the following: If the organization reports at its location and submits one declaration (including with several sections 2) - enter code 214. If the organization reports not at its location, but at the place of business on UTII - enter code 310. Such explanations are contained in letter of the Federal Tax Service dated 02/05/2014 No. GD-4-3/1895.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

The "Tax authority code" field is located on the title page of the tax return. If you fill in the tax authority code incorrectly, the inspectorate will not accept the report. We have prepared detailed instructions for this field.

The Russian Ministry of Finance is gradually changing the current declaration forms. Thus, taxpayers must fill out, among other things, updated declarations on land and transport taxes, and corporate property tax. The cover page on these forms is slightly different from the cover page on other returns.

Features of filling out the title page

Let's consider the features of filling out the title page of updated declarations, as well as the procedure for filling out the title page of other declarations (including calculation of the amounts of income paid to foreign organizations and taxes withheld).

The taxpayer fills out page 001 of the standard title page form, except for the section “To be completed by a tax authority employee.” This page contains:

1. information about the type of tax return, tax period and date of submission of the return to the tax authority (code);
2. basic accounting information about the taxpayer;
3. signature of the taxpayer - an individual or the manager, chief accountant of the taxpayer organization and (or) their authorized representative.

TIN and checkpoint

First, the title page indicates the TIN (taxpayer identification number) assigned to the organization or individual entrepreneur by the tax authority.

There are 12 cells in the “TIN” line. The same number of characters contains the TIN of an individual entrepreneur and an individual. An organization's TIN consists of 10 characters, so organizations fill out this line as follows. In the declaration for income tax, property tax, UTII, land tax, tax paid when applying the simplified tax system, as well as agricultural tax, the TIN indicator in a zone of 12 cells is filled in from left to right, starting from the first cell, with dashes placed in the last two cells . In other declarations and calculations of the amounts of income paid to foreign organizations and taxes withheld, organizations enter zeros in the first two cells, and the TIN is entered starting from the third cell.

After the TIN, organizations indicate the checkpoint. Legal entities and individuals submitting declarations indicate TIN and KPP on the basis of certificates and notifications of tax registration.

For Russian organizations and individuals, the forms of certificate and notification of tax registration are approved by order of the Federal Tax Service of Russia dated 08/11/11 No. YAK-7-6/488@ , for foreign organizations - By Order of the Federal Tax Service of Russia dated February 13, 2012 No. ММВ-7-6/80@ , for the largest taxpayers - by order of the Federal Tax Service of Russia dated April 26, 2005 No. SAE-3-09/178@. The specifics of registering the largest taxpayers are determined by Order of the Ministry of Finance of Russia dated July 11, 2005 No. 85n.

Adjustment number and reporting period

Next, in declarations for VAT, income tax, property tax, land tax, UTII, tax paid when applying the simplified tax system, and agricultural tax, the “Adjustment number” cell is filled in. When submitting the primary declaration, 0 is entered in this cell. If an updated declaration is submitted, then this cell indicates which updated declaration is being submitted to the tax authority (for example, 1, 2). The numbers are entered from left to right starting from the first cell. In unfilled cells, dashes are placed.

In other declarations, fill in the line “Type of document”, which indicates code 1 (primary) or 3 (corrective).

Code 1 is entered in the primary declarations prepared for a particular tax period.

If errors (distortions) are detected in the calculation of tax in the previous tax period, the taxpayer must recalculate it and submit an updated tax return for this period. In this case, on the title page in the “Type of document” line field, code 3 is indicated, and through the fraction - the serial number of the updated declaration.

The next indicator in the declarations is called this. In the corporate income tax return and the calculation of the amounts of income paid to foreign organizations and taxes withheld, it is called the “Tax (reporting) period.” The cells with the named indicators are filled in as follows. Income tax payers who report their tax quarterly put the number 34 in the “Tax (reporting) period” cell in their annual declaration. The same number is indicated by payers of land tax, agricultural tax and tax paid when applying the simplified tax system. Income tax payers who report monthly taxes indicate 46 in their annual declaration. Organizations that fill out calculations on the amounts of income paid to foreign organizations and withholding taxes based on the results of the fourth quarter indicate 3. In the “Tax period” cell, VAT and water tax payers indicate number 3, and payers of excise taxes and indirect taxes - number 1. Payers of UTII in the “Tax period” cell in the declaration for the fourth quarter must put 24.

The indicators “Reporting year”, “Current tax period”, “Current billing period” are filled in with the corresponding figures.

Tax authority (code)

In the line field "Represented in tax authority code" it is necessary to indicate the code of the tax authority to which the declaration is submitted and its code in the appropriate cell. The first two digits are the code of the subject of the Russian Federation, the second two are the code of the tax authority. In the declaration for VAT, income tax, property tax, land tax, UTII, agricultural tax and tax paid when applying the simplified taxation system, only the tax authority code is indicated in the corresponding cells.

The company submits a profit tax return to the Federal Tax Service of Russia No. 8 for Moscow. Tax authority code set this - 7708. Where 77 is the region code, and 08 is the inspection code.

In the line “At the location (accounting)” in the declaration for VAT, income tax, property tax, land tax, UTII, agricultural tax and tax paid when applying the simplified tax system, the corresponding code is indicated (Tables 1, 2, 3, 4 , 5 and 6). In other declarations, depending on where they are submitted (at the location of the organization, a separate division, etc.), the sign V is placed in the corresponding cell. The largest taxpayer puts the sign V in the line “At the place of registration of the largest taxpayer.”

In the excise tax declaration in the line “At the place of location (residence)”, depending on who submits the declaration (Russian organization, separate division or entrepreneur), the sign V is placed in the corresponding cell. Foreign organizations put this sign in the line “At the place of implementation activities of a foreign organization through a permanent representative office.”

Next, the full name of the Russian or foreign organization is indicated on the title page. If the organization’s constituent documents contain Latin transcription, it also fits into the line. If the declaration is submitted by an individual entrepreneur or an individual, then his last name, first name and patronymic are indicated. They are entered completely without abbreviations in accordance with the identity document. In declarations for income tax, property tax, land tax, UTII, agricultural tax and tax paid when applying the simplified tax system, text indicators are filled in block letters from left to right.

The code of the type of economic activity (if this indicator is provided on the title page) is indicated in accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2001 (OKVED).

The main state registration number of an organization (OGRN) is indicated on the basis of a certificate of state registration of legal entities or a certificate of entry into the Unified State Register of Legal Entities.

Codes by location of registration

In the indicator “At the location (accounting) (code)” of the VAT return, the code value 400 is indicated. This code value means that the declaration is submitted at the place of registration of the taxpayer.

Table 1. Codes for submitting an income tax return to the tax authority

Table 2. Codes for submitting a property tax return to the tax authority

Table 3. Codes for submitting a land tax return to the tax authority

Table 4. Codes for submitting a tax return on UTII to the tax authority

Table 5. Codes for submitting a tax return to the tax authority for taxes paid when applying the simplified tax system

Table 6. Codes for submitting agricultural tax returns to the tax authority

The title page of the excise tax declaration reflects information about the presence (absence) of a certificate. The cell contains the following numbers:

• - 1 - if there is a certificate for the production of straight-run gasoline;
• - 2 - if there is a certificate for the processing of straight-run gasoline;
• - 3 - if there is a certificate for the production of denatured ethyl alcohol;
• - 4 - if there is a certificate for the production of non-alcohol-containing products;
• - 5 - if there is a certificate for the production of alcohol-containing perfumery and cosmetic products in metal aerosol packaging;
• - 6 - if there is a certificate for the production of alcohol-containing household chemical products in metal aerosol packaging;
• - 7 - in the absence of a certificate.

The taxpayer’s contact telephone number is also indicated on the title pages of the declarations.

The title page must indicate the number of pages on which the declaration is presented and the number of sheets of supporting documents or their copies attached to the declaration.

The accuracy and completeness of the information contained in the declaration is confirmed by the head of the organization with his signature in the appropriate section. The signature is certified by the seal of the organization. Also in this section, the last name, first name and patronymic of the named person are fully indicated and the date of signing the declaration is indicated. The declaration can also be signed by a representative of the taxpayer. In this case, a document confirming his authority to sign the declaration is attached to the declaration. In declarations on income tax, property tax, land tax, UTII, agricultural tax and tax paid when applying the simplified tax system, the surname, name and patronymic of the head of the organization and the taxpayer’s representative are given line by line in capital letters.

When accepting a tax return, a tax official in the section “To be completed by a tax authority employee” confirms the number of pages of the declaration and the number of sheets of documents attached to the declaration. It also indicates how the return is presented, the date of presentation and the registration number. All completed information is certified by the signature of a tax authority employee.

Page 002 of the title page (if it is included in the declaration) is filled out only when the TIN of the individual who signed the declaration is not on the first page. In the declaration for the unified social tax, data on the place of residence of an individual, if he does not have a TIN, is filled out on the first page of the declaration. On page 002 the following are indicated:

• last name, first name, patronymic - in full without abbreviations in accordance with the identity document;
• contact telephone number with city code for interaction between a tax authority employee and an individual;
• information about the identity document (name of the document, series, who issued it and date of issue);
• the address of the place of residence in the Russian Federation is indicated on the basis of an entry in a passport or a document confirming registration at the place of residence (if it is not a passport, but another identification document), with the obligatory indication of the postal code and code of the subject of the Russian Federation. For foreign persons and stateless persons in the absence of a residence address, the address of conducting activities in the Russian Federation is indicated.

In addition to the above information, individuals indicate the date and place of birth, gender and citizenship.

The information indicated on page 002 is certified by the signatures of those persons who confirm the accuracy of the information on the first page.