Taxpayer category code in the 3-NDFL declaration

Current legislation provides for the possibility of income tax refunds for different categories of individuals.

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These may be individual taxpayers, private lawyers, as well as some other individuals. In order for the tax officer to understand who is claiming the deduction, a taxpayer category code has been created.

What it is

The taxpayer category code in the 3-NDFL declaration is a digital designation that is written on the title side of the 3-NDFL declaration.

Tax reporting in form 3-NDFL is prepared and submitted by individuals and individual entrepreneurs upon receipt during the reporting period and to obtain a state tax deduction for income tax.

You can submit reports in person at a tax office branch or remotely by mail or via the Internet.

The document can also be brought by a relative or friend of the taxpayer. To do this, you need a power of attorney certified by a notary. The 3-NDFL declaration form is available.

And relatives can do this for the taxpayer by providing a document that confirms the relationship.

What is a taxpayer category in 3-NDFL

Starting with reporting for 2020, a new 3-NDFL declaration form is in effect, fixed by order of the Federal Tax Service of Russia dated October 7, 2020 No. ММВ-7-11/ [email protected] The same order approved the Procedure for filling out the form. There are eight appendices to the Procedure, which provide code designations with decoding.

Results

Each of the above categories has a code placed on the title page. This is necessary so that the inspection understands on what basis the report is being submitted. Without indicating the taxpayer category code, the 3-NDFL declaration will not be accepted by the regulatory authorities.

The taxpayer code for tax return 3 personal income tax and other codes must be indicated in accordance with approved regulations. If the information is submitted incorrectly, the report will not be accepted by the fiscal authorities.

To simplify the processing of information, the information on the title page of the report is presented in encrypted form. Before filling out the form, it is necessary to determine which category of taxpayers the entrepreneur belongs to. This three-digit index means:

Other codes on the title page of the declaration

• code of the fiscal authority to which the report is submitted. You can find it out on the website of the Federal Tax Service, as well as from the tax inspector;
• country index, for the Russian Federation should be specified as 643;
• document code, all information was approved in the Order of the Federal Tax Service dated October 3, 2020. For a passport of a Russian citizen, you should indicate 21.

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The majority of tax agents fall on organizations that withhold income tax from the salaries of their employees.
The remaining categories of citizens who are required to submit a declaration to the tax authority in form 3-NDFL are individual entrepreneurs and individuals engaged in private practice, as well as those who received income in excess of their salary in the past year. What kind of financial income, in addition to official earnings, can we talk about?

How can I find out the KKN

All codes in 3-NDFL are in Appendix No. 1, which relates to the correct procedure for preparing the report. The corresponding order was approved by the Federal Tax Service of the Russian Federation on December 24, 2014.

The state code in 3-NDFL is also placed on the front side. In addition, the title page contains the code of the Federal Tax Service inspection, the country, and the type of document that confirms the identity of the taxpayer.

The taxpayer code can be found on the official website of the Federal Tax Service of the Russian Federation. The code can be viewed on the tax.ru website.

On the first page of the site you will be asked to enter information about the tax office number and your address.

You can skip entering the tax number if you don't know it and start entering your address. The Federal Tax Service code will be determined automatically by address.

For Moscow and St. Petersburg, which are regions, you do not need to indicate them as a city, but only as a region. Provided that we are talking about cities within these regions.

All provided data posted on the Federal Tax Service website will help you obtain more accurate information about filling out your tax return.

Country designation

According to the requirements of the Federal Tax Service, the country code for the 3-NDFL tax return is taken from the All-Russian Classifier of Countries of the World - OKSM. It was adopted by Decree of the State Standard of Russia of December 14, 2001 No. 529-st. Latest revision – June 02, 2020.

Object name code in 3-NDFL

Individuals applying for a reduction in the tax base, when filling out the title page of the declaration form, will immediately pay attention to such a cell as the country code. It is located in the line requiring the entry of information about the taxpayer, consists of three empty cells and involves entering a three-digit numeric code.

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When providing 3-NDFL, the accuracy of information about the specified code is required. The formatting of this field is regulated by the reference book, which is attached to the regulatory standards for filling out a tax return. The application describes the following taxpayer category codes:

Detailed transcript (760, 720)

Each tax payer belongs to a certain group, which is determined by law.

Taxpayers often wonder when preparing their return what the symbols on the first page mean.

When drawing up the title page in 3-NDFL, the responsible person must register the CCI in the reporting. Information can take on different meanings.

This depends on the position of the person providing the declaration. KKN may have the following designation:

Submission rules

There are certain rules that apply to all 3-NDFL tax returns:

1. You can compose the form by hand or using computer typing.
2. Information is entered into the document manually in black or blue ink.
3. Each symbol must be entered in a separate cell.
4. Numeric values ​​are equal on the right side.
5. Corrections are not allowed.
6. Monetary amounts are rounded to the nearest ruble.
7. Only those sheets that are needed are changed.
8. Empty cells must include dashes.

There are three empty cells on the form for writing the taxpayer category. Since the codes that encrypt categories are usually three-digit, there should not be a single empty cell left.

The code itself must be entered into the document carefully and ensure that each digit is entered into the cell and does not go beyond its boundaries.

If an individual decides to complete the declaration manually, then the entire document must be filled out in ink of the same color.

It should be noted that if the tax payer mistakenly enters the wrong code, then corrections in the form are not allowed. In this situation, you need to print the page again and enter the correct KKN numbers.

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.

Adjustment number for individuals

Also, on the title page of the declaration, the applicant for personal income tax return is required to indicate the adjustment number.

This is the first cell, which consists of three cells, comes after the name of the document, which is written in bold.

The adjustment number was created so that tax employees can see what type of reporting it is, filed by the same person during the specified tax period.

This number usually consists of one digit. First, the required number is indicated, then two dashes are added.

You need to fill out the cell in which you need to enter the correction number as follows:

It is not easy to allocate several cells for the provided number. In certain situations, individuals submit a declaration more than ten times, and then they need to enter a two-digit code.

Other features of filling out the title page

The document has the right to be drawn up not only by the applicant for a tax deduction, but also by his representative. To display this fact in the part of the title page signed as “accuracy and completeness of information,” you need to indicate the number 1 or 2, thereby indicating the status of the individual confirming the correctness of the above information. If it is the taxpayer himself, it is necessary to write one, and if his representative - two.

In addition, we recommend that persons who enter information on the first sheet of the tax return pay attention to the following aspects:

• The top of the sheet. At the top of the title page there are twelve empty cells in which an individual must enter the digits of the identification code, and below them three more, intended for affixing the sheet number. In this case it is the first page. To number it correctly, you need to enter zeros in the first two cells, and the number one in the third.
• Number of pages of this 3-NDFL form. When checking a declaration, it is convenient for the tax inspector to immediately see how many pages the received form consists of. Therefore, after the field in which an individual must indicate his contact phone number, there is a line intended to indicate the number of sheets. If the tax return includes seven pages, then such information is displayed as follows: “007”.
• Empty fields. Sometimes some cells, for example, district, locality or taxpayer address outside the Russian Federation, do not need to be filled out. In order to make it clear to the tax inspector that these fields were left empty and not forgotten, a dash must be placed in each cell.
• Date of. There is a rule regarding entering the date in the declaration, as well as in some other documents, which implies compliance with a certain sequence - first you must write the date, then the month and then the year (everything is indicated using numbers). If the serial number of the day or month is less than ten, then zero is written first, and then the number itself.
• Address. In addition to writing by an individual the name of the city, street and other coordinates of the address, he must indicate whether we are talking about the address of his stay (code 2) or residence (code 3).

It should be noted that if, along with the declaration form, an individual sends some other documents to the tax service, then he needs to count the total number of pages of these papers and note the result obtained on the title page (next to the number of pages of the 3-NDFL form).