New form 2021 application for the status of tax resident of the Russian Federation

Order of the Federal Tax Service of Russia dated November 7, 2017 N ММВ-7-17/ [email protected] officially approved the procedure for confirming the status of a tax resident of the Russian Federation, the form and format of the application for obtaining this status, as well as methods for submitting it to the tax authorities.
The period for the provision of this service by the Federal Tax Service was also set at 40 days. Starting from July 2021, the duties of the Federal Tax Service began to include confirmation of the status of a resident of the Russian Federation at the request of the taxpayer, but the procedure for this procedure was not spelled out in detail. We had to rely on the old information message of the Federal Tax Service, prepared even before the amendments to paragraph 1 of Art. 32 of the Tax Code of the Russian Federation.

Let's take a closer look at who is recognized as a tax resident and what has changed in order to confirm this status in 2021.

Why do you need to confirm your Russian resident status?

Confirmation of this status may be necessary for both an individual and an organization in the following cases:

• If a Russian company provides services or sells goods to a foreign counterparty.
  In this case, in order to avoid double taxation, a foreign organization has the right to request confirmation of resident status (notification) from its counterparty - a Russian company.
• If an individual entrepreneur or a citizen provides services to a foreign partner.
  Just as in the first case, in order to avoid double taxation, a foreign partner has the right to request from the person providing services to him a document confirming the status of a resident of the Russian Federation.
• If an organization or citizen receives income from participation in the activities of a foreign company (dividends).
• When the provision of the specified notification is required by a foreign tax authority.

Let's take a brief look at how the procedure for obtaining this status has changed in 2021.

Comparative table of changes that occurred in order to confirm the status of a resident of the Russian Federation

Table No. 1. The procedure for obtaining confirmation of the status of a resident of the Russian Federation before and after the issuance of the order of the Federal Tax Service 11/07/2017 N ММВ-7-17/ [email protected]

Let us consider in more detail the new procedure for receiving the specified notification from the tax office.

Application submitted to confirm residency status

Until December 2021, the application form submitted by an organization, individual entrepreneur or citizen to the tax authority did not exist at all; it was drawn up in a free form indicating the necessary documents named in the above information message of the Federal Tax Service.

Starting from December 9, the application is submitted in accordance with the form approved by the Federal Tax Service of the Russian Federation (KND number 1111048), indicating the following mandatory information:

• Name of the legal entity (full name of individual entrepreneur or citizen).
• The year for which the applicant wants to receive notice.
• The reason for issuing the notification (for the application of a bilateral international treaty or for other purposes).
• Information about the identity document of an individual, if he does not have a TIN.
• Information about the time of stay of an individual entrepreneur or a citizen in the territory of the Russian Federation.
• Grounds for recognizing an organization as a tax resident of the Russian Federation.

What sections of the application are filled out by individual entrepreneurs and ordinary citizens?

• A title page indicating the full name and TIN, the year for which the notification is issued, and the method of receiving it.
  If a citizen does not have a TIN, he additionally fills out section 1 of page 002, where he indicates information about the identity document (passport, birth certificate, military ID, etc.)
• Information about the time of stay of an individual entrepreneur or a citizen on the territory of Russia (section 2 of page 002).

What sections does the organization fill out?

• A title page indicating the name of the organization, INN/KPP, the year for which the notification is issued, and the method of receiving the notification from the tax office.
• Grounds for recognizing an organization as a tax resident of the Russian Federation (section 3 of page 002).

Form of document to confirm the status of tax resident of the Russian Federation ().

Sample of filling out the KND form 1110021.

for free.

»» 21331 Views We have already covered the necessary ones in the last article.

If you do not yet have an application for registering a cash register in the form KND 1110021, then you can download it here: (convenient to fill out on a computer) or.

It is worth noting that this statement dates back to 2012. can be used not only for registering cash registers. It is also suitable for:

1. deregistration of cash register
2. replacement of ECLZ
3. change of central heating center
4. other reasons (change of installation location, change of company details, etc.)

Double-sided printing is not permitted.

The document can be filled out in blue or black ink.

2.

Documents attached to the application

An organization, individual entrepreneur or citizen has the right to attach the following documents to the application:

• A copy of the agreement (contract) confirming receipt of income or the right to receive it in a foreign country.
• Documents confirming the ownership of property.
• The decision of the meeting of participants on the payment of dividends or other documents confirming the payment of dividends.
• Copies of payment orders (cash receipts).
• Accounting certificates.
• Other primary documentation.

Note: the application submitted by an individual entrepreneur or a citizen may be accompanied by copies of documents confirming the stay of this person on the territory of Russia during the period for which notification is required.

Important: if the documents attached to the application are drawn up in a foreign language, they must be translated into Russian and notarized.

How to write an application for Russian residency

As the Federal Tax Service of Russia indicated in letter No. VD-4-17/15732 dated September 28, 2020, such a statement is written in any form. But it must necessarily contain:

• surname, first name, patronymic (if any);
• taxpayer identification number (TIN) of an individual.

The Federal Tax Service also recommends that the application indicate the number of days spent by an individual on the territory of the Russian Federation in 2021.

Period for which confirmation is issued

A notification of confirmation of the status of a resident of the Russian Federation is issued for one calendar year, separately for each source of income or property.

KND form 1152028, or property tax calculation, is a special unified form of fiscal reporting that all payers of this tax obligation are required to submit. We'll tell you how to fill out the calculation correctly using a specific example.

Organizations that own property recognized as the object of taxation are payers of property tax. Let us note that not only Russian companies, but also foreign companies that own property in Russia are obligated to pay these obligations to the budget of our state.

Enterprises that have switched to simplified tax regimes are exempt from payment. So, for example, a company that has chosen UNSO, UTII or Unified Agricultural Tax does not have to calculate and pay a fee for property.

Important! The procedure for calculating property tax for organizations has changed significantly since 01/01/2019. Now only real estate is considered taxable. Movable assets are completely excluded from the calculation of the fiscal payment.

This fiscal obligation is regional, that is, the key norms and rules of taxation are established by the authorities of the constituent entity of the Russian Federation. For example, regional officials have the right to provide for advance payments for the property tax of organizations. You can check which regulations apply in your region on the official website of the Federal Tax Service.

Which form to use

If your region has established advance payments to the Federal Tax Service for property taxes, you will have to prepare additional tax reports.

Important! Due to changes in legislation, the KND calculation form 1152028 was updated by Order of the Federal Tax Service of Russia dated October 4, 2018 N ММВ-7-21/ [email protected]

When preparing reports for past reporting periods, it was possible to use the old unified form KND 1152028 (dated 2013). However, in 2021, using an outdated report is unacceptable. It is necessary to use the updated form, which is approved by a separate Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected] (as amended on October 4, 2018).

The current form for KND 1152028: you can download it at the end of the article.

Let us note that officials have also approved a new property tax declaration form for companies, which will have to be filled out for the 2020 calendar year. Read more about this in the special article “Property Tax Declaration”.

Form and example of filling out the form according to KND 1150063

Citizens who are eligible to receive benefits due to property taxes need to fill out an application. It is mandatory to complete this form if you are receiving a disability degree that entitles you to preferential treatment, or if you have two or more taxable items. Benefits are provided for one object.

If the individual entrepreneur owns a truck, then in order to pay for Platon you will need to fill out this document. There is a certain procedure for filling out an application providing preferential conditions for transport, land taxes, as well as for the tax on property for individuals. The Tax Code of the Russian Federation describes the procedure for filling out a form to receive a property tax benefit.

It's safer to look at an example. * - Unfortunately, the form cannot be provided in excel (xls) format ** - All documents were checked for viruses by Avast antivirus

When to submit the calculation

The obligation to prepare tax calculations for advance payments of corporate property tax is fixed at the regional level. This fiscal obligation is classified as regional taxes; therefore, the legislative authorities of the subject have the right to provide for advance payments for taxpayers.

If advance payments are provided in your region, then payments to the budget are made quarterly: for 1 quarter, half a year and 9 months. But when KND form 1152028 is submitted, the deadlines are identical for all regions - before the 30th day of the month following the reporting quarter. At the same time, the terms of advance payment are approved individually for each region separately.

Current information by region, payment deadlines and tax rates, table:

The declaration must be submitted by March 30 of the year following the reporting year. Moreover, all taxpayers will have to submit a final declaration, regardless of the availability of advance payments.

How to fill

The new form for advance payments will have to be filled out in a new way. The current procedure is enshrined in Appendix No. 6 to the Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected] (AS REV. 10/04/2018). The main innovation of the form was the introduction of a completely new section No. 2.1, which discloses information about the residual value of the property.

We will define all changes in the table:

We discussed in detail the general principles of filling out the calculation (form according to KND 1152028) in a separate material “Property tax calculator: we calculate correctly.” In the article you can not only study the rules for drawing up a report, but also calculate the amount of tax payment. Check whether you have calculated the advance payment for property taxes correctly.

Completed sample of advance calculation for property tax

Form

Completed sample

Information by region

The KND code is an indication of the type of tax return according to a special directory. The article describes the functions of the classifier, its structure and provides the main values ​​for the most common reporting.

In accounting documentation, there is often a combination of numbers that means the KND code: the decoding of the abbreviation is quite simple - this is the tax return code. The KNI code can be found in a special reference book approved by the Order of the Federal Tax Service of Russia dated May 28, 2013 (it correlates the values ​​of KNI and BCC). In addition, the structure of the tax document classifier was approved by Order of the Federal Tax Service of Russia dated March 22, 2017 No. ММВ-7-17/ [email protected]

Any document that has a 7-digit codification represents a calculation of a particular tax in written or electronic form, made by the taxpayer himself in order to pay it. For verification and control, the taxpayer also indicates in the form other necessary information: the object of taxation, sources of income, basis for calculation, applied benefits, etc.

The procedure for filling out a new application for registration of cash registers with the Federal Tax Service from 2021

If you do not have an electronic signature or have difficulties using it, this will not be an obstacle to registering or re-registering an online cash register, since an application for registration/re-registration of a cash register can be submitted to the tax service on paper using the KND form 1110061, approved by order of the Federal Tax Service Russia dated 05/29/2021 N In this article we will look at how to correctly fill out such an application.

When filling out the Application form by hand, the following rules must be observed: filling out the fields with the values ​​of text, numeric, and code indicators is carried out from left to right, starting from the first (left) familiarity; Text fields are filled in in capital block letters; if there is no data to fill out the indicator or incomplete filling, a dash is placed on the acquaintance; ink is used for filling

Information on the average number of employees according to KND form 1110018 (sample form for 2021)

Information on the average number of employees (ASH) is information about the number of payroll members of an organization or individual entrepreneur. The payroll includes only workers hired under.

The data is submitted on a special form (the form is called KND 1110018), approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. on the title of reporting; only employers must report information on the average number of employees, but this is not entirely true. Indeed, individual entrepreneurs who did not hire personnel under employment contracts in the reporting year do not submit KND form 1110018. As for legal entities, this obligation is established for them even in the absence of personnel. Article 80 (3) of the Tax Code of the Russian Federation states that information on the average number of employees for the previous year is presented by the organization (individual entrepreneur who hired employees during the specified period).

Tasks

The reference book itself focuses on the relationship between budget classification codes and tax return codes. This is necessary, from the point of view of tax regulation, in order to automatically open obligations to the Federal Tax Service of the Russian Federation.

The LPCs themselves are also intended for:

• simplified reception and prompt processing of reports from individuals and legal entities, organizations and individual entrepreneurs (according to the indicator under discussion, specialists from the Federal Tax Service of the Russian Federation can quickly check the correctness of the BCC indication, which significantly reduces the time spent on processing);
• correct and prompt conduct of on-site inspections by the Federal Tax Service of the Russian Federation (based on the indicator under discussion, specialists quickly establish a list of BCCs; it is also used when checking zero reporting forms).

Residency of the Russian Federation: certificate

09/13/2018, 2:01 To eliminate the prerequisites for double taxation of income of individuals and legal entities, legal acts are being drawn up at the interstate level regulating the rules for calculating and collecting fiscal payments.

The tax is transferred to the budget of the country for which the business entity is a tax resident.

To confirm this status, a certificate of residence is used. Let's start with the fact that the norms of international legislation, subject to their ratification at the state level, must prevail over the rules of national legal standards (clause 1 of article 7 of the Tax Code of the Russian Federation). The taxation procedure depends on the content of the agreements reached by the countries and the residence of the payer of fiscal funds. As for legal entities, a certificate of residence of the Russian Federation can be issued to the following enterprises (Article 246.2 of the Tax Code of the Russian Federation): domestic companies; firms with foreign

Structure and specific examples

The indicator is a combination of seven digits, each position consists of a block required for identification and a block of the name of the identification object itself. The KND form includes a form class, a subclass, a registration number within the subclass (three digits) and the last two digits - a control number.

We present the most common values ​​in the table.

Fresh materials

• Form of medical report on health status Form N 001-ГС/у. The conclusion of a medical institution is a document containing a medical opinion that...
• Form 21 of the Pension Fund of the Russian Federation Data on the balance of contributions transferred from the Pension Fund of the Russian Federation to the Federal Tax Service, as is known, need to be adjusted.…
• Organizational and legal form of the MFC Multifunctional center for the provision of state and municipal services (MFC) is an organization created in the organizational and legal form of the state…
• Form 10 Compulsory Medical Insurance Order of the Federal Compulsory Medical Insurance Fund dated 02/04/2020 No. 24 “On approval of the form and procedure for submitting a report on the use of rationed funds…

KND 1110018 (information on the average number of employees)

Copyright: photo bank of Lori of enterprise employees must be determined for tax and statistical purposes.

an individual who is an individual entrepreneur, full name.

The indicator is calculated for a certain period.

To display information about the number of employees, a special document, form KND 1110018, is used. How to fill out the document? Who exactly should submit it to the regulatory authorities? More on this later. Form KND 1110018 “Information on the average number of employees” was approved by order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/, and its electronic format was approved by order dated July 10, 2007 No. The document consists of one page, it indicates information on the number of average employees personnel composition.

When filling out the report, all citizens with whom there were legal relations of an employment nature (temporary and permanent) are taken into account.