What codes to put on the title page of the 3-NDFL declaration for 2022

Tax authority code in the declaration

Declaration 3-NDFL is submitted to the Federal Tax Service at the place of residence. The four-digit inspection code can be:

1. Check on the Federal Tax Service website by finding your inspectorate at your place of residence.
2. Ask the inspection itself.
3. Determine yourself, knowing that:

• the first two digits are the region code;
• the second two digits are the number of the inspection itself.

EXAMPLE

If you live in Moscow and your place of residence belongs to Federal Tax Service Inspectorate No. 16 for Moscow, then the Federal Tax Service code in the 3-NDFL declaration will be 7716.

Using this code, specialists at your Federal Tax Service will immediately determine that the declaration is intended specifically for them.

Taxpayer category code

Declaration 3-NDFL is a multifunctional document. It is taken not only by citizens who decide to return the tax, but also by:

• Individual entrepreneur on the general taxation system;
• heads of peasant farms;
• persons engaged in private practice without registration as individual entrepreneurs (lawyers, notaries, etc.).

Tax officers who receive all returns need to understand who exactly is reporting to them and on what basis. Therefore, for speed and convenience, a special coding of the category of the person submitting the declaration is placed on the title.

Thus, “ordinary” individuals submitting 3-NDFL enter the code 760.

Filling out 2 personal income tax for a Russian citizen

The form consists of several sections.

Help 2NDFL, part 1

In this upper part there are 2 sections and the following details must be entered here:

• the name of the tax agent, that is, the organization that issues the certificate
• a sign indicating the possibility or impossibility of paying tax
• certificate number, as well as for what period and on what date it is drawn up
• territorial tax code where the company is registered
• correction number (zero means that no corrections have yet been made to the document)
• company telephone number with area code
• organization details: TIN, OKTMO and KPP (for individual entrepreneurs, a dash)
• TIN of the citizen for whom the form is being filled out
• Full name and date of birth of the employee
• taxpayer status (one for a Russian resident)
• RF code or country code where the employee came from
• code of the document used (twenty-one means passport) and its series, number
• the address where the employee lives

The second part of the certificate consists of three sections, which indicate monthly income, deductions and the amount of calculated tax and paid tax.

Help 2NDFL, part 2

Section three lists the coded types of income received. So in this example, the salary is displayed using the code 2000, vacation using the code 2012, and in the twelfth month 2720 the gift received. As for code 501, this is a standard maximum deduction of four thousand from the gift received. Everything above is subject to personal income tax.

The fourth section reflects deductions. So, deduction with code 126 is deductions for a child under eighteen years of age.

The fifth section for calculating personal income tax. Adding up all income for each month (including gifts), we get 282,000 rubles. Accordingly, according to deductions, it comes out to 23,000 + 4000 = 27,000 rubles. The total base from which the tax is calculated is 282,000 – 27,000 = 255,000 rubles. And the calculated tax is 255,000 * 13% = 33,150 rubles.

But in this example, the employee Vinnik quit her job on December 1 and, accordingly, the accountant in December does not have a basis for receiving tax on the value of the gift exceeding four thousand. After all, the deduction is given only in the amount of four thousand, and the gift costs 12,000, so the difference is 12,000 - 4,000 = 8,000 rubles. tax must be paid. But since Vinnik no longer works, this is impossible and the accountant writes in a special field the amount that could not be withheld, that is, 8,000 * 13% = 1,040 rubles. And in those fields where the withheld and transferred tax is indicated, the amount of the calculated tax is written, reduced by this tax, which cannot be collected.

Since a tax has been formed that is impossible to pay, you should additionally draw up 2 personal income taxes indicating sign 2. Where, in general, all the same data is entered, but only the cost of this gift is indicated in the income and the unpaid tax is calculated only on it.

Document type code in the 3-NDFL declaration

Since there are several types of identity documents, it also turned out to be more convenient to encode them in the declaration.

The main codes are:

The vast majority of those reading this material will need code 21 - a passport of a citizen of the Russian Federation.

Features of issuing certificates for foreign citizens

Regardless of your citizenship, if you get a job in Russia, you become registered with the tax service.

Employed foreigners are fully subject to the legislation of the Russian Federation, which they are required to follow.

Having received taxpayer status, you receive a TIN. If your country also accepts the use of tax numbers, then both of them will need to be indicated in the 2-NDFL certificate. A foreign worker is allowed to write his personal data in Latin letters. For example, citizens of Moldova can enter their last name and first name as indicated in their passport. This will not be an error. It is important that the certificate data coincides with the data indicated in the foreign passport and other documents.

2-NDFL includes the code and address in the Russian Federation, as well as the code and address in the country of residence.

Table of country codes that are most often found among workers in Russia.

That is, if necessary, indicate the code of Russia, you need to write “643” in the column, and in the column “country code of residence” - indicate the code of the country of citizenship. That is, if this is Moldova, you must indicate “498”, if Kyrgyzstan – “417”, if Ukraine – “804” and so on.

Thus, information about the taxpayer’s citizenship is entered into the certificate. If the certificate is prepared for a person who does not have citizenship of any country, then in his case the code “999” is indicated.

Download the complete all-Russian classifier of countries of the world.

Taxpayer status code

This code determines whether the person submitting the declaration is a tax resident of the Russian Federation or not.

A citizen of the Russian Federation and a tax resident of the Russian Federation are different concepts! A foreign citizen can obtain the status of a tax resident of the Russian Federation, and a citizen of the Russian Federation can become a tax non-resident.

To be a tax resident, you must be in Russia for at least 183 calendar days a year on the date of receipt of income . In this case, citizenship does not matter:

• for someone who crossed the border of the Russian Federation in the status of a non-resident, the right to be a tax resident arises after he spends 183 days or more in the territory of the Russian Federation during the year;
• The opposite rule is also true - if a citizen of the Russian Federation, who is initially a tax resident, stays outside the Russian Federation for more than 183 days during the year, he becomes a non-resident for the purposes of calculating and paying personal income tax in Russia.

Another important rule: resident status is determined not after the end of a calendar year, but on each date of receipt of income.

The declaration must indicate the status to which the declared income relates.

EXAMPLE

The citizen of the Russian Federation was on a long business trip from 07/01/2018 to 09/30/2019. I came to the Russian Federation on vacation from 06/01/2019 to 06/30/2019. On November 10, 2019, a citizen sold an apartment in the Russian Federation. Let’s say that he needs to pay tax on the sold apartment. A citizen forms 3-NDFL for 2022.

As of the date of sale of the apartment (11/10/2019), the citizen spent 292 days outside the territory of the Russian Federation for the year from 11/10/2018 to 11/09/2019 (excluding vacations, and days of entry and exit from Russia are considered days in the Russian Federation). This means that on the date of receipt of income from the sale of an apartment, the citizen is a tax non-resident. He is obliged to calculate and pay tax at a non-resident rate of 30%. And indicate status “2” (not a tax resident) in the 3-NDFL declaration.

What to follow when filling out

All reports established by the Federal Tax Service of Russia are contained in the relevant orders. The orders include several attachments. Among them:

• form form;
• format for electronic submission;
• instructions for filling out paper and computer versions.

There may be other applications, but the above 3 sections are required. Why is this important - any document submitted to the Federal Tax Service must be filled out according to the instructions. Sometimes, in addition to them, the Federal Tax Service or the Ministry of Finance also issues clarifications, answers questions in special letters, and publishes control ratios that the submitted reports must comply with.

Important! When filling out personal income tax certificate 2, follow the rules developed by the Federal Tax Service of Russia.

In some cases, disputes arise that are resolved in court. Judicial rulings are another source of action algorithm, but Form 2 of Personal Income Tax is not so complex and conflicting a form as to cause disagreements among users.

The latest form 2 of personal income tax was introduced by order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 10/02/2018. There are 5 applications attached to it:

1. Help for the Federal Tax Service.
2. Procedure for filling out the form.
3. Electronic format – file requirements.
4. Procedure for submitting reports.
5. Form for employees.

Appendix No. 2 will help you fill out the form correctly. The upper half of the first sheet of Form 2 Personal Income Tax – information about the employee, incl. date of birth, passport details, citizenship (country). What does the instruction say about the latter?

Note! In paragraph 3.7 of the third section of the Procedure for filling out personal income tax certificate 2, it is indicated that the country code is written according to the OKSM classifier (countries of the world).

However, the classifier is not included in the instructions due to its large size. Therefore, you need to look for it yourself.