Tax period (code for declaration). Tax period (code) Tax period code 31

Tax period code is a two-digit number that is used when submitting reports to the Federal Tax Service. The need for its use is due to machine processing of tax reporting. The code is entered in a special column and serves to determine the period for which the tax is paid. Different taxation systems require different codes. This is done on the basis of a code book.

How is the tax period determined: code in tax accounting

There are periods of time for which you need to report and provide a calculation of the tax base, they are called tax periods:

month,
quarter (from 1st to 4th),
half-year (first, second),

The main reports are submitted based on the results of work for the year. The tax period is indicated in the declaration: code 34.

The quarters are assigned separate codes, the code begins with a two, followed by a number indicating the serial number of the quarter. For quarterly reporting, codes from 21 to 24 are used. So for the first quarter - code 21, tax period 22 for the second quarter, 23 for the third, tax period 24 for the fourth quarter.

Some taxpayers report monthly. It should be taken into account that different codes are provided for individual taxpayers and for a consolidated group. If payment is made by a consolidated group, then encryption is accepted from 13 to 15, from quarter to year. The periods from January to December are marked from 57 to 68.

Tax period when calculating income tax

When paying quarterly advances, the following coding is used: tax period 21 - first quarter, tax period 31 - first half of the year, 33 - nine months. Codes 35 to 46 indicate the months, starting from January and ending in December.

Tax period 50 is entered by taxpayers when filing reports before cessation of activity or reorganization. It is calculated from January 1 until the moment of actual liquidation, or from the moment of opening until the moment of liquidation, if the company existed for less than a year.

Tax period: code when calculating property tax

When reporting on this tax, it is not always necessary to submit interim reports; as a result, payment is made immediately for the year. The coding will be the same as for reporting on other taxes.

When preparing reports, code 21 is used (tax period - quarter), half-year - tax period - code 31, when calculating tax for 9 months, tax period 33 is indicated.

When liquidating an enterprise, codes 51, 52, 53 are used, they mean a quarter, half a year, 9 months.

Codes for reporting according to the simplified tax system

Organizations that are simplified submit a report to the Federal Tax Service on income once a year. An advance payment from the profit received is made quarterly. The year is divided into reporting periods in the same way as for income tax, but separate reporting for them is not required. The declaration indicates the standard period of one year, tax period 34.

For individual entrepreneurs, code 96 is used, which is used when terminating the activities of an individual entrepreneur for the final reporting period, and code 95, it is used for closing reporting in connection with a change in the taxation regime.

Tax period codes for UTII

Reporting is carried out quarterly, using the following designations:

Quarter - 21,
tax period 2nd quarter – 22,
tax period 23 – for the third quarter,
tax period code 24 – used when reporting for the fourth quarter.

Tax period code is a two-digit cipher that is entered in a special field in the tax return or payment document. It is necessary for employees of the Federal Tax Service. Using machine processing of information, they use it to determine the period of time that is the basis for calculating the tax or checking it.

In some cases, the tax period code carries other information. In particular, using certain codes it can be established that the declaration was filed by the company for the last tax period before liquidation.

Taxable period- this is the time interval for which the tax base is calculated. For each type of tax, its own period is legally defined - from month to quarter and year. Each quarter is marked with its own code.

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

quarter;
half year;
9 months.

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

For income tax

In this case, according to Article 285 of the Tax Code, the tax period is calendar year. The reporting periods are 1 quarter, half a year or 9 months, when calculating tax advances based on actual profit - one, two, three, four and so on months until the end of the calendar year.

A two-digit code for the reporting period is placed on the title page of the declaration, i.e. the one for which the advance tax is calculated and paid.

The codes depend on the type of calculation of the reporting period. For quarterly calculations it is generally applied next encoding:

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

The latter option is indicated in the final annual declaration.

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

For consolidated groups of taxpayers applies own coding system. Codes for KGN:

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

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

Code 50 is a special code. It means that this is the final tax period for the organization in its current form, after which it will be reorganized or completely liquidated. This period may not be associated with a specific time area or season.

It can be calculated either from the beginning of the year until the actual date of liquidation or reorganization, incl. if more than a quarter, half a year and 9 months have passed, or from the day of creation to the day of liquidation, if the company ceased to exist within one year.

For corporate property tax

When calculating it, the period for calculation and payment is the previous reporting year. This is established by Article 379 of the Tax Code.

Reporting periods for the company may not be established. In this case, no advance payments need to be calculated or paid.

There are a number of subtleties when applying this tax. Enterprises with branches or real estate in other regions submit for each of them separate declaration. Property tax (for organizations, not individuals) is a regional tax, it goes not to the federal treasury, but to the budget of the territory, region or republic of the Russian Federation in which it is paid.

Each separate division of a branched organization pays it on one's own, moreover, there are often cases when, for example, for the main department of an enterprise, reporting periods are not established by regional regulations, and it does not pay tax advances, but for one or more branches located in other regions, reporting periods are established by local authorities, and they make down payments two to four times a year.

For individual real estate in other regions (warehouse, building, etc.), in which a separate division does not fit, a separate declaration is also drawn up by the accounting department at the company's central office, which is sent to the Federal Tax Service of the region where the property is located.

The digital period codes that are indicated in the declaration are similar to the codes for income tax. If the declaration is submitted for a year, it is marked with code 34. If for any reporting period, then quarterly, respectively. It is worth noting that reporting by month in this tax not provided.

When calculating advances for income and property taxes of an organization, the Federal Tax Service is required to provide calculations of these payments if reporting periods have been established for the enterprise.

On the simplified tax system

The tax period used when working on is a year (calendar). Reporting, similar to the above cases - the first quarter, half a year and 9 months. But, unlike the taxes described above, there is no requirement to provide calculations of advance payments.

Standard codes for tax and reporting periods are used - 34 for the calendar year, etc., as well as special codes:

50 - if the company is liquidated or radically changes the structure and field of activity (reorganized);
95 is the last period according to the old form of taxation;
96 is a special code used in the last period of activity of an individual entrepreneur who worked under the “simplified” system.

For taxpayers who for some reason lost the right to work under the simplified tax system during the year, the tax period becomes the reporting period during which the right to the simplified tax system was in effect. This means that if an organization worked under the simplified system, for example, until November of the current year, and then lost this right, then it must submit a declaration upon the expiration of the right to the simplified tax system, indicating the code for the reporting period of nine months, i.e. 33.

With UTII

The tax period used for a single tax on imputed income is a quarter. It is also considered the reporting period. All reporting on UTII must be submitted to the tax office until the 20th of the month, which follows the quarter - the tax period, while the tax can actually be paid until the 25th.

The codes used are as follows:

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

The number 5, in the first position in the tax period code, always means for Federal Tax Service employees that this period was the last in the company’s activities. After him, it was liquidated, incl. through bankruptcy proceedings, or reorganized into another company, which may apply a different tax rate.

The government is considering the abolition of UTII in 2018.

By quarter

For some types of taxes, different digital coding of reporting periods - quarters - is used. This is necessary to facilitate the automatic processing of submitted declarations to the Federal Tax Service. So, they distinguish:

Standard quarterly income tax codes.
Quarterly “profit” codes for consolidated groups of taxpayers.
Quarterly codes for corporate property tax.
Quarterly codes for UTII.

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

When paying property tax (meaning real estate), the the following block encoding:

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

Under the simplified tax system, the same period codes apply as when paying income tax, i.e. 21, 31, 33 - quarters, 34 - calendar year.

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

Submission of the declaration

In addition to the period code, the declaration must also include the code for its method, as well as the place of presentation.

By method

01 - declaration on paper, sent by registered mail;
02 - on paper, presented to the Federal Tax Service in person;
03 - on paper, duplicated on electronic media;
04 - the declaration is certified and sent via the Internet;
05 - other;
08 - declaration on paper, sent by mail, but with a copy attached on electronic media;
09 - on paper, using a barcode (submitted in person);
10 - on paper with a barcode, sent by mail.

Local

There are three codes used when filling out returns for income tax, property tax, under the simplified tax system or UTII. Code 120 - at the place of residence of the individual entrepreneur, code 210 - at the place where the Russian organization is legally located, code 215 - at the legal address of the legal successor organization of some other company that is not among the largest taxpayers.

There are more codes for UTII at the place of presentation. With a single imputed income tax, the following can be used:

214 - when the declaration is submitted where a Russian organization that does not have “” status is located;
245 - at the place of activity of a foreign company carried out with the help of an official representative office in the Russian Federation;
310 and 320 - at the place of activity of a Russian enterprise or individual entrepreneur, respectively;
331-333 - for foreign companies operating through their own branch in Russia, through another organization or through the mediation of an individual (rarely used).

For other types of taxes, other codes are used, the rules for their application are regulated by orders of the Federal Tax Service or other regulations.

Regulatory acts

The main document establishing codes for tax periods is the Tax Code with its Appendices. In addition, the Federal Tax Service periodically issues Orders that create, amend or cancel certain forms and encodings.

Code 34 was approved by Order of the Federal Tax Service of Russia No. ММВ-7/3-600 dated November 26, 2014, codes for UTII - by Order of the Federal Tax Service of Russia No. ММВ-7/3-353 dated July 4, 2014 (amended on December 22, 2015), and so on .

New regulations are periodically issued that amend, supplement or repeal old ones, so it is necessary carefully control progress in changing the regulatory framework to avoid errors in the calculation and payment of taxes.

Reporting period

For each type of tax it is established separately. If it is a month or a quarter, then, as a rule, the return must be filed and the tax paid within the next month. It, unlike the tax period, determines advance payments towards the tax in its entirety.

Each type of tax has its own reporting deadlines. For taxes and fees in which the reporting period is a year, for example, 2018, the profit declaration must be submitted by March 28, for property - by March 30, according to the simplified tax system - by March 31, 2019.

Changes in tax legislation for 2018 are presented in this video.

About the 6-NDFL report

Report 6-NDFL is required to be provided by those employers who pay wages to individuals under employment agreements and civil contracts.

The sequence and main points of filling out the report form are enshrined in the order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450.

Reporting is submitted at the place of registration of the enterprise or individual entrepreneur. Separate divisions should submit a separate 6-NDFL calculation also at the place of their registration (according to the letter of the Ministry of Finance of the Russian Federation dated November 19, 2015 No. 03-04-06/66970 and the letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11/23129).

If the number of employees of the company does not exceed 25 people, then this type of reporting can be provided on paper. If the number of employees is above this figure, then reporting should be done in electronic format.

The deadline for submitting the form is no later than the last day of the month following the reporting period. The report includes a title page and two sections.

If the organization did not accrue and pay income to individuals during the reporting period, and did not accrue and withhold personal income tax, then reporting on Form 6-NDFL with zero data does not need to be submitted.

Data coding in 6-NDFL

Most often you encounter information coding when filling out tax reports.

Don't know your rights?

All encoded information in the 6-NDFL report is located on the first sheet in compressed form (data converted into numbers). Coded indicators include:

TIN - a combination of numbers contains information about the tax agent (which Federal Tax Service Inspectorate is attached to, legal address, etc.);
KPP is a nine-digit code that encrypts information about the tax office where the company is registered and the basis for tax registration;
KPR - code of the period for submitting the calculation;
KNO is a four-digit tax authority code: the first two digits mean the code of the region of the Russian Federation in accordance with the Constitution, the next two mean attachment to a specific Federal Tax Service Inspectorate (interregional, interdistrict, etc.);
KMN - Federal Tax Service code at the location of the tax agent;
other codes (OKTMO, form presentation method code).

Using Form 6-NDFL coding has the following advantages:

The information is provided in a unified format, which makes it easier to process using computer programs.
The number of form sheets is reduced - encrypted information takes up less space.

Why is CPPR necessary?

The 6-NDFL provision period code is an identifier used to automate information processing. Therefore, you should not only indicate the data as accurately as possible, but also use the correct form of their reflection:

All 6-NDFL period codes consist of two digits; in the corresponding columns of the form, a certain number of places are allocated for this identifier. When preparing reports, it is forbidden to leave empty cells. If data is missing, a dash is added.
If the report is completed by hand, only blue, purple, or black ink may be used on paper. The entered data must be reflected in rich color without distortion.
It is not allowed to cross out or erase information, or use proofreaders. If any code is entered incorrectly, the entire report should be reissued with the correct information.

In most cases, special software is used when filling out the form; many operations are performed automatically, which eliminates the possibility of errors.

What presentation period should I indicate for 1-2 quarters, etc.

Form 6-NDFL is provided by tax agents quarterly and on a cumulative basis from the beginning of the reporting year. Thus, the reporting periods for this report are: 1st quarter, half a year, 9 months and a year. Below are the codes for these periods with decoding:

21 — KPR for the 1st quarter;
31 - code for the period of submission of 6-NDFL for the 2nd quarter;
33 - in 9 months;
34 - per year.

If an organization is undergoing liquidation or reorganization, the report should indicate one of the combinations specifically designed for such cases. This is due to the fact that the form must be submitted for the period from the beginning of the year to the date of reorganization (liquidation).

51 — KPR for the 1st quarter;
52 - code for the submission period 6-NDFL for the 2nd quarter;
53- in 9 months;
90 - per year.

For example, the company was reorganized by merging with another company on June 24, 2018. The period for which reporting must be submitted is from January to June 2018 inclusive. Therefore, you should put the submission period code 6-NDFL for the 2nd quarter during reorganization as 52.

***

The 6-NDFL report submission period code is a numeric identifier consisting of two digits. Each report submitted to the Federal Tax Service during the year (for the first quarter, half a year, 9 months, year) has its own code. If an organization is liquidated or reorganized, then reporting is submitted from the beginning of the year until the date of change in the company's status. Therefore, in these situations, their own period codes are used. The use of a coding system allows fiscal authorities to achieve a uniform way of submitting reports and automate their processing.

When submitting an enterprise’s financial statements to the tax service, the established form KND 0710099 is used. The information provided is indicated strictly in the fields provided for this, therefore, in order to fill out the form correctly, you need to know not only reliable information about the economic activities of the enterprise, but also the accounting codes.

A few words about the essence of financial statements

As any manager of an organization knows, financial statements are documentation that represents a complete and reliable picture of the economic, business and property status of the enterprise. The reports reflect:

products manufactured at the enterprise, or work performed, or services provided - depending on the activities of the enterprise;
income received from the sale of property;
income received as a result of repayment of loans or interest on deposits;
funds received from the shareholders of the enterprise;
expenses for the purchase of raw materials and equipment necessary for production;
loan repayment expenses;
taxes paid and tax benefits received.

- and another hundred or so different items for which the company received any amounts during the reporting period or parted with some amounts.

Why is the reporting period and period code necessary in financial statements?

Some of the main requirements for financial statements, and, in principle, for any other accounting document of an enterprise, are completeness of the facts provided, reliability of information, measurability and comparability of information. That is why any report, not just accounting, cannot be “in general”, but must contain information for a certain period of time. Only in this way can one trace the dynamics of development (or, conversely, decline) of production and draw some conclusions or predict a certain result.

For example, by looking at the column “income from sold products of type A” in weekly reports, you can understand whether this product is in demand, whether it makes sense to continue producing it in the form in which it is now, or perhaps it is necessary to think about modernization, or, maybe discontinue it altogether - and all this can be understood only from a few numbers in the accounting document.

Coding of reporting periods is necessary to speed up the perception of information, as well as to reduce the time for filling out a document - after all, it is much faster to put a couple of numbers than to print eight to ten printed letters.

At the same time, for example, interim reporting, which is compiled exclusively for internal use and is not subject to transfer to the tax service, may not contain coding for the reporting period, but it is still better to get used to filling out any document as if it were “for parade” - this will avoid unpleasant moments, if an audit ever comes unexpectedly.

Tax period code in financial statements

First of all, it should be noted that the reporting periods in tax and accounting documentation may not coincide and most often do not coincide. At the same time, both tax reporting and accounting have certain codes that undergo changes annually. Therefore, before filling out the necessary forms, it is better to double-check the available data on the codes in order to be absolutely sure that the documents are filled out correctly.

So for 2012 (accounting statements for which had to be submitted by March 30, 2013) the following codings were established:

for the quarterly report – 21;
for the half-year report – 31;
for a report for nine months – 33;
for the annual report – 34;
for liquidation annual reporting in the event of dissolution (liquidation) of an enterprise - 90;
for liquidation interim reporting in the event of dissolution (liquidation) of an enterprise - 94.

When filling out financial statements for 2013, the codes will need to be clarified.

Submission of interim financial statements

In addition to annual reporting, enterprises previously submitted interim accounting reports to the tax service: for a month, a quarter, and six months. The latest edition of the Law “On Accounting” abolished this requirement, however, some organizations (for example, insurance companies) still submit interim (intra-annual) reports. It is recommended for everyone, without exception, to maintain interim accounting reports within the enterprise.

Code 31 in financial statements

Code 31 indicates reporting for six months, starting from the first of January of the current year. The package of documents for this period should include:

half-year balance sheet;
financial results report for six months;
report on changes in the enterprise's capital for six months;
cash flow statement for six months.

According to the new legislation, semi-annual reports are submitted to the tax service only if this is provided for by Federal laws.

If information is nevertheless submitted to the tax service, statistical reporting must be submitted before July fifteenth, 2013, a profit report must be submitted before July twenty-ninth, 2013, and personalized accounting data must be submitted before August fifteenth, 2013.

Code 33 in financial statements

Code 33 is used to mark reports that contain information about the enterprise for a reporting period of nine months. That is, from the first of January, for example, 2013 to the thirtieth of September 2013.

The package of reporting documents is the same as for the reporting period of six months:

balance sheet for nine months;
financial statement for nine months;
statement of changes in the enterprise's capital for nine months;
cash flow statement for nine months.

Statistical reporting must be submitted by October fifteenth, 2013, a profit report by October twenty-eighth, 2013, and personalized accounting data by November fifteenth, 2013.

When insurance premiums were transferred under the control of tax authorities in 2017, a new chapter 34 was added to the Tax Code of the Russian Federation, regulating their calculation and payment procedure. It reveals the concepts that define both reporting periods and billing periods in relation to insurance premiums. In this article we will talk about the billing period for insurance premiums in 2018, and consider the payment deadlines.

Wherein:

The reporting period is a quarter, half a year, etc.;
and the calculated year is the calendar year.

During the billing period, accounting forms the basis for future accruals for insurance premiums. Each billing period is represented by four reporting periods, based on the results of which interim results can be summed up, as well as reporting can be submitted to the tax authority.

Calculation and reporting period for insurance premiums

The reporting period is recognized as:

first quarter;
half year;
nine month;

By the way, for entrepreneurs who carry out their activities independently, without hiring employees and pay contributions only “for themselves,” there is no reporting period. In addition to entrepreneurs, such taxpayers include lawyers, notaries, etc. There are no specific deadlines for paying contributions during the year; they can pay the entire amount no later than December 31 of the accounting year.

If entrepreneurs have hired employees, they make deductions in the same manner as for organizations and submit reports at the end of each reporting period.

When an organization registered as a legal entity after the beginning of the year, the first billing period is set to the period from the date of registration to the end of the year.

Example 1. Continent LLC received a certificate of registration of a legal entity on April 13, 2017. Thus, the billing period for Continent LLC will be as follows: from April 13, 2017 to December 31, 2017. And the subsequent billing period will be equal to the full 2018 calendar year.

If the liquidation (reorganization) of a company occurs before the end of the calendar year, the end of the billing period will be the day the liquidation of the company or its reorganization is completed.

Example 2. Romashka LLC filed documents for liquidation. On November 18, 2017, Romashka LLC received an extract from the Unified State Register of Legal Entities. Accordingly, the billing period for insurance premiums will be as follows: from January 1, 2017 to November 18, 2017 inclusive.

In the event that the creation of a legal entity occurred after the beginning of the year, and liquidation or reorganization occurred before its completion, the calculation period should be recognized as the period from registration to liquidation.

Example 3. Premier LLC received a registration certificate on April 5, 2017, and an extract from the Unified State Register of Legal Entities on liquidation on November 1, 2017. The calculation period for strass contributions will be as follows: from April 5, 2017 to November 1, 2017 inclusive.

Thus, in the billing period, at the end of each month, contributions are calculated based on the results of each month, based on the salary or other remuneration paid to employees. In this case, payments are taken into account from the beginning of the billing period to the end of the reporting month. The calculation is made taking into account the tariff rate, existing allowances or benefits to the tariff rate, subtracting the amount of the insurance payment calculated from the beginning of the billing period until the previous month.

Example 4. Continent LLC paid salaries and bonuses to employees:

January 2017 – 120,000 rubles
February 2017 – 140,000 rubles
March 2017 – 130,000 rubles

At the end of January, the accountant calculated and paid contributions to compulsory pension insurance at a rate of 22%:

120,000 x 22% = 26,400 rubles

Based on the results of February, the accountant made the following calculation:

(120,000 + 140,000) x 22% – 26,400 = 30,800 rubles

At the end of March, the accountant made the following calculation:

(120,000 + 140,000 + 130,000) x 22% – (26,400 + 30,800) = 28,600 rubles

Calculation period for insurance premiums during organization reorganization

In the case of reorganization of a legal entity through merger, the end of the billing period ends on the day the reorganization is completed. And when a company merges with another, the first is recognized as reorganized from the moment an entry is made in the Unified State Register of Legal Entities (an entry on the termination of activities by merging a legal entity with another legal entity).

Reporting period codes

Let's look at the reporting period codes that need to be placed on the cover page of the calculation:

21 – first quarter
31 – half year
33 – nine months
34 – year
51 – first quarter during liquidation (reorganization)
52 – half a year during liquidation (reorganization)
53 – nine months during liquidation (reorganization)
90 – year during liquidation (reorganization)

Deadlines for submitting reports on insurance premiums

At the end of each reporting period, organizations are required to submit reports on insurance premiums to the tax authority. It is submitted no later than the 30th day of the month following the reporting period. That is, the report for the 1st quarter must be submitted no later than April 30. In the event that the last day of delivery falls on a weekend, the deadline is moved to the first next working day. So, in 2017, April 30 is a day off, and May 1 is a holiday, so the deadline for delivery is postponed to May 2.

The report is provided electronically or in paper form, it depends on the average headcount of the organization for the previous year. For example, if in 2016 it was more than 25 people, then the report will need to be submitted only in electronic form. Otherwise, the company will face penalties of 200 rubles. If the average headcount is less than 25 people, the company itself chooses the method of reporting. There will be no penalty for providing the report in non-electronic form.

Due dates for payment of contributions

Payment of contributions involves their monthly transfer in the form of mandatory payments. From 2017, contributions must be paid to the tax authorities. The deadline for payment is the 15th day of the month following the month for which accruals were made. So, if payment of contributions is planned for January 2017, then they must be transferred no later than February 15 of the same year.

Responsibility for violations in reporting

If, when checking the report, the inspector finds an error, the company will be notified of its elimination in electronic or paper form. At the same time, the period established for eliminating the error is 5 working days when sending an electronic notification and 10 when sending by mail. If the company, for any reason, ignores the inspector’s requirement, the calculation receives the status of unrepresented. For this, the company will be fined in the amount of 5% of the calculated insurance premiums for each month of delay.

The amount of the fine cannot exceed 30% of contributions, but it cannot be less than 1000 rubles.

The legislative framework.