Decision of the Board of the Eurasian Economic Commission dated April 2, 2019 No. 53

The letter designation required for some documents is shown in the table below:

There are a number of regulations that, to one degree or another, regulate the types and legal significance of both identity documents and their codes.

Regulatory regulation

The list of documents proving the identity of a citizen of the Russian Federation is presented in different variations in several regulations, namely:

• in the Law of the Russian Federation “On basic guarantees of electoral rights and the right to participate in a referendum of citizens of the Russian Federation”;
• in the Law of the Russian Federation “On the procedure for leaving the Russian Federation and entering the Russian Federation”
• in Decree No. 1325 of the President of the Russian Federation of November 14, 2002 “On approval of the Regulations on the procedure for considering issues of citizenship of the Russian Federation”;
• in the Law of the Russian Federation “On Civil Status Acts”;
• in Order No. 524 of the Ministry of Industry and Trade of the Russian Federation dated April 15, 2011.

If we analyze all of the above acts and summarize the lists of documents presented in them, then the list of identity documents can be divided into two groups - documents of a citizen of the Russian Federation and documents of a foreign citizen staying or entering the territory of the Russian Federation.

So, the list of documents proving the identity of a citizen of the Russian Federation will be approximately as follows:

• internal passport, including a passport of a citizen of the Russian Federation for citizens living outside the Russian Federation;
• birth certificate;
• general foreign passport;
• diplomatic passport;
• service passport;
• military ID and temporary certificate for persons undergoing military service;
• a special form issued instead of a passport for the period of time necessary to obtain a passport;
• seaman's passport;
• a certificate from a convicted person, suspect or accused, issued in exchange for a confiscated passport.

The list of documents proving the identity of foreign citizens staying or entering the territory of the Russian Federation includes:

• internal or international passport of a foreigner (depending on the border regime with a particular state);
• residence permit in the Russian Federation;
• temporary residence certificate;
• a certificate of refugee status granted in the Russian Federation or a certificate of asylum on the territory of the Russian Federation.

As can be seen from the list, the list of documents is quite diverse, and each document from the list depends to one degree or another on the type of legal relationship for which it was created.

For example, a foreign passport has the purpose of identifying a citizen of the Russian Federation abroad and when crossing the state border, and a sailor’s passport serves to provide documentary support for citizens of the Russian Federation who are at sea.

That is, the same foreign passport or temporary certificate or seafarer’s passport serves different purposes and at the same time are partial equivalents of the main internal document, namely, the internal passport of a citizen of the Russian Federation.

List of ciphers

One of the acts where the passport code is written is the order of the Federal Tax Service of Russia dated April 10, 2017 No. ММВ-7-21/. Appendix No. 4 to it contains a table containing not only the name of the identity cards and their numerical designations, but also the abbreviated name and template of the series and number. For example, in accordance with it, the document code for a passport of a foreign citizen for the tax office is 10, the abbreviated name is “PasIns”, the series and number template is SSSSSSSSSSSSSSSSSSSSSSSSS, the birth certificate, whose code is 03, has the abbreviated name “SvdRzhd” and the series and number template - SSSSSSSSSSSSSSSSSSSSSSS, military ID details: numerical designation - 07, abbreviated name "VeBil" and series and number template - BB 0999999.

It also contains ciphers for many other papers, including, for example:

Sample where the code fits in

One of the applications, the form of which requires an identification card code, is an individual’s application for registration with the Federal Tax Service. After such registration, the person is issued his personal taxpayer identification number - TIN. The application form was approved by order of the Federal Tax Service of Russia dated 05/08/2020 No. ED-7-14/, Appendix No. 1 to this order contains the passport code for the TIN, it is the same - 21.

Where two-digit and alphabetic codes are used

The two-digit code of the document type is used, for example, in such forms as:

• certificate of income and tax amounts of an individual 2-NDFL;
• tax return in form 3-NDFL;
• a report on the movement of funds of a resident individual on an account (deposit) in a bank outside the territory of the Russian Federation;
• water tax declaration.

The letter code is used in forms for registration in the compulsory pension insurance system, for example in:

• application form of the insured person in the Pension Fund ADV-1;
• application for exchange of insurance certificate ADV-2;
• request for clarification of ADI-2 information.

Encoding system in official documentation

To simplify the processing of information in report forms and other documentation, various encodings are used.
They are used in a variety of reports, certificates, declarations and similar documentation. Despite the fact that the instructions for filling out these documents indicate all the necessary codes, taxpayers are still confused and do not know where to get the information. In this article we will tell you where to find the document type code for a passport, and show you how and where to enter it. This indicator can be easily found out from the reference information published on the official website of the Federal Tax Service of the Russian Federation. It has not changed for a long time and is the same for all official forms.

IMPORTANT!

The passport of a citizen of the Russian Federation is officially coded with the number 21.

Basic documents and requirements for them

Currently, the following forms of a single main document - a passport of a citizen of the Russian Federation - are in force on the territory of the Russian Federation:

• passport of the 1997 model, established by Decree 232 of the President of the Russian Federation;
• a passport with USSR citizenship, issued in accordance with the procedure established by law during the existence of the USSR, which, although subject to replacement, is a full equivalent of a 1997 model passport. The fact is that the Law on Citizenship of the Russian Federation does not provide for a limitation on the validity of a passport depending on its form;
• passport of a citizen of the Russian Federation, issued in accordance with the procedure established by law and valid until July 1, 2002.

It should be clarified that the validity of a passport, regardless of its form, depends on two factors, namely:

• absence of entries or marks not provided for by law in the passport;
• degree of safety and readability of the passport.

A damaged passport, as well as a passport containing unknown entries, will be considered invalid.

Equated for a certain period in legal significance to the passport of a citizen of the Russian Federation:

• seafarer's identity card. Thus, a sailor’s passport is equally valid within the Russian Federation and is equivalent to a foreign passport abroad in accordance with Resolution No. 628 of the Government of the Russian Federation dated August 18, 2008;
• birth certificate for children under 14 years of age, in accordance with the Law of the Russian Federation “On Civil Status Acts”;
• military identification card for officers, warrant officers and midshipmen of the fleet in military service;
• military ID issued to soldiers, sergeants and foremen of conscript service or contract employees;
• certificates of form No. 2P, issued for the period of registration of the passport.

Passport code of a citizen of the Russian Federation for the tax office

If you refer to Appendix 5 to the said order, you will find out that the passport code when filling out forms for the tax office is two digits - 21. This is not passport data, but a symbol for the main document.

These are the numbers that are indicated in the documents that your employer provides to the tax office when reporting the income you receive. In cases where you do not personally fill out such forms, then in general you do not need this code. Knowledge of it will be useful for filling out forms for registering an LLC or individual entrepreneur.

It should be noted that the passport code is provided as a means of reducing the volume of submitted data and is used only when specially approved document forms are filled out. In cases of writing applications, requests, appeals, the details of the applicant’s identity document are indicated in full; in this case, these are the details of the passport of a citizen of the Russian Federation.

Documents of foreigners

Foreign citizens staying or entering the territory of the Russian Federation must have one of the following documents:

• an international passport of your country. For citizens of states that have a simplified border crossing regime with the Russian Federation, an internal passport is sufficient;
• an international diplomatic passport, if the activities of a foreign citizen are related to a diplomatic or consular mission;
• a passport of a citizen of the USSR if the foreigner is a citizen of one of the republics of the former USSR and legally resides in the territory of the Russian Federation;
• temporary residence permit on the territory of the Russian Federation;
• residence permit in the Russian Federation;
• a certificate confirming refugee status or granting asylum on the territory of the Russian Federation.

Russian passport code as a type of document

The biometric type of documents is represented by an electronic drive containing data about the owner. The chip is placed on a plastic card.

Plastic contains comprehensive information about its carrier. This type simplifies user identification.

All information about a person is recorded on a small chip. The data is instantly read using a special device. In addition, it is more reliable and protected from scammers. Unscrupulous citizens will not be able to use it.

If such a document is available, its owner is also protected. Also, a plastic document is less susceptible to physical damage.

The paper counterpart can be damaged very easily. The paper can be torn, set on fire, or filled with water. It is impossible to fake a card. In any case, the chances of attackers are reduced to a minimum. There are several levels of protection applied to the plastic.

Is a driver's license an identity document?

Purely legally, a driver's license is only a document confirming the right of its holder to drive a vehicle.

However, in accordance with the Decree of the State Committee for Personal Injury 06-1016 of the Armed Forces of the Russian Federation, a driver’s license has a dual function, namely:

• confirmation of the right to drive a vehicle;
• Confirmation of the identity of the driver's license holder.

However, there are a number of departmental restrictions on the civil circulation of a driver’s license.

For example, in accordance with the Regulations of the Central Bank of the Russian Federation, acts of the Ministry of Foreign Affairs and the Ministry of Internal Affairs of the Russian Federation, any banking transactions using a driver’s license are excluded.

Non-identity documents

Any documents issued in connection with the professional or other activities of a citizen are not considered identification documents, for example:

• student cards and grade books;
• pension certificates, certificates of disability, certificates of a veteran, disabled person, honorary donor;
• work books;
• international passports;
• marriage and divorce certificates;
• professional certificates, for example, certificates of a lawyer, FSB employee, police officer, civil servant or member of the Russian Academy of Sciences.

The following also cannot serve as identification:

• copies of passports, including those certified by a notary;
• certificates of release. The limit of their validity is submission to the passport office to obtain the main document.

2-NDFL in 2022 will be handed over to legal successor organizations

Material on the topic 2-NDFL certificate in 2022: form, codes and procedure for issuing to employees 2-NDFL certificates must be submitted in 2020, including by legal successors of the employing organization that ceased to operate as a result of the reorganization. This is required by paragraph 5 of Article 230 of the Tax Code of the Russian Federation, introduced into it by Federal Law of November 27, 2022 No. 335-FZ. Legal successors who received property, rights and staff of another company as a result of:

• liquidation;
• accessions;
• divisions;
• transformations;
• mergers,

also receive the duties of a tax agent. Therefore, such an employer is obliged to report personal income tax for the reorganized company to the Federal Tax Service inspectorate at the place of its registration. Unless, of course, the reorganized company itself did this earlier. The legal successor organization must also send updated information.

Corresponding amendments have been made to the 2-NDFL certificate form. In particular, two new fields appeared in Section 1 “Tax Agent Data”:

• “Form of reorganization (liquidation)” to indicate a code indicating the type of reorganization;
• “TIN/KPP of the reorganized organization.”

There are six codes in total:

1. “0”—liquidation;
2. "1" - transformation;
3. "2" - merger;
4. "3" - separation;
5. "5" - accession;
6. “6” – division with simultaneous joining.

In the example shown, the code is 2, which means the company has been converted. The main thing you need to pay attention to when filling out the 2-NDFL certificate for 2022 in this case is that you need to indicate the name not of the successor organization, but of the reorganized company - the tax agent. If the organization is operating as normal, it should leave these help fields blank.