Code at the place of UTII registration for Russian legal entities
The following codes are provided for Russian companies.
“214” - if the declaration is submitted at the place of registration of the company, and the company does not act as the largest taxpayer. This code is entered by companies registered and conducting UTII activities within the same OK - if the UTII calculation is submitted at the place of business. This code is also intended for divisions of an LLC, its branches and representative offices located in areas with another OK - the code is entered by successor companies of a non-largest taxpayer, that is, companies formed as a result of various forms of reorganization: mergers, divisions, etc.
Which Federal Tax Service Inspectorate should I submit payments for contributions from 2021?
Since 2021, control over reporting on insurance premiums has come under the control of the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). Therefore, starting from 2021, submit calculations of insurance contributions for compulsory pension (social, medical) insurance to the tax office. You must report according to the new form approved by Order of the Federal Tax Service of Russia dated October 10, 2021 No. ММВ-7-11/551. See “Calculation of insurance premiums (DAM) for the 1st quarter of 2021: example of filling out.” At the same time, pay attention to some features of the reporting direction.
General approach
Calculations for insurance premiums from 2021, as a general rule, must be submitted to the Federal Tax Service at the location of the organization or the place of residence of the individual entrepreneur.
Separate units
A separate division of an organization must pay its employees if it independently accrues payments and rewards to them. In this case, the division submits the calculation to the Federal Tax Service at its location. In the calculation itself, the checkpoint of the separate unit is then indicated.
If the separate division does not meet these criteria, data on the employees of the separate division should be reflected in the calculation for the parent company (parts 11 and 14 of Article 431 of the Tax Code of the Russian Federation). Also see “How can separate divisions pay insurance premiums and submit reports to the Federal Tax Service from 2021.”
Largest taxpayers
The largest taxpayers transfer insurance premiums and submit settlements for them in 2021 to the Federal Tax Service at their location:
- the organization itself (not at the place of registration as the largest payer);
- its separate divisions (if they themselves accrue payments and benefits to employees) - subclause 7 of clause 3.4 of Article 23 and clause 11 of Article 431 of the Tax Code of the Russian Federation.
Starting from 2021, there is no need to submit calculations for insurance premiums to the Federal Tax Service at the place of registration of the largest taxpayer. In relation to calculations for insurance premiums, paragraph 7 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation does not apply. This is confirmed by letters of the Federal Tax Service of Russia dated January 23, 2021 No. BS-4-11/993 and dated January 10, 2021 No. BS-4/11-100.
How to find out the housing and communal services payer code at the address if there is no receipt?
The payer's details are indicated in the receipt for payment of utility services. The main one is a code that is assigned to the subscriber and is used to identify the payment. If you don’t have a receipt at hand, you can find it at the address.
What is the housing and communal services payer code?
All consumers of utility services within one management company or resource supplying organization have their own digital code, called the housing and communal services payer code. It is individual and may change when the management company changes. The most commonly used is a 10-digit combination of numbers.
The code must be contained on the receipt issued at the end of the past month for the service actually consumed. If it is not there, we can assume that the payment document is fake.
Why do you need a payer code?
The main purpose of the housing and communal services payer code is to identify the received payment, i.e. correlation of the subscriber's full name, address of the premises for which the payment was made, and the amount. The subscriber needs the code for the following actions:
- payment of utility bills through terminals, electronic systems or websites of the management organization and resource providers, where a code is required;
- clarifying the amount due and debt, as well as repaying it through the Sberbank Online application;
- input on the State Services portal to receive electronic receipts.
How to find out the housing and communal services payer code at the address if there is no receipt?
The digital code of the utility consumer must be indicated on the payment receipt. But it may not always be at hand. You can find out your code by the address of the premises in one of the following ways:
Method 1. Through the State Services portal
Only those who have previously made payments using a receipt through the portal can find out the payer code. If this has not happened before, then when entering data to carry out the operation, you must fill in the code field. It will not be possible to find it at the address on the State Services.
To do this you will need:
- go to the website https://www.gosuslugi.ru with your personal login and password (account status must be “verified”);
- in the Payment section, go to the History subsection.
Method 2. Website mos.ru for Moscow residents
You can access the site after pre-registration or with a State Services account. In the section Services –> Payment for services –> My payments by address, the system will search for invoices for payment.
Method 3. Websites of the management company and organizations that provide utility resources
The payer for housing and communal services can independently register on the website by entering the address of the premises to which the payment is made. By logging into your personal account, find out the payer code, the period for which the payment was accrued, the amount to be paid and the presence of debt.
Method 4. At a bank or ATM
A citizen has the right to apply to pay for housing and communal services to the bank. If there is no receipt on hand, the operator will identify the payer by full name, address of the premises and accept payment. Upon presentation of your passport, he will tell you the payer code.
If you previously made payments for housing and communal services with a bank card, then the transaction history will be stored at the credit institution and can be requested through an ATM. In the section Payments -> Housing and Public Utilities ->Personal Account. It is especially convenient if the template was previously saved.
Method 5. On the bank’s website online
Payment history can also be retrieved using the website of the bank whose card was previously used to transfer money to the management company or resource provider. When paying, you must fill in the required details and the payer code refers to them.
Using Sberbank Online as an example, previously made payments are located on the main page. Click on the supplier you are interested in, a page will open where the personal account code will be indicated.
Method 6. When contacting the Criminal Code in person
A representative of the management company will tell you the payer code upon presentation of your passport.
The procedure for filling out UTII declarations
In connection with incoming questions about the procedure for filling out a tax return for the single tax on imputed income for certain types of activities (hereinafter referred to as UTII), the Federal Tax Service reports the following.
By letter of the Federal Tax Service of Russia dated June 24, 2013 N ED-4-3/ [email protected], the position of the Federal Tax Service of Russia, agreed upon with the Ministry of Finance of Russia (letter dated June 19, 2013 N 03-11-09/23096), was brought to the attention of tax authorities and taxpayers, which is: that organizations and individual entrepreneurs who, as of January 1, 2013, applied the taxation system in the form of UTII and paid a single tax, but did not submit an application for registration with the tax authority as a UTII taxpayer, when expressing a desire to continue paying in 2013 single tax, can be registered by the tax authority as a UTII taxpayer, in particular, on the basis of the submitted UTII tax return for the first quarter of 2013.
In the course of the work on registering this category of taxpayers, when forming a list of taxpayers who are not registered, but submitted a tax return for UTII for the 1st quarter of 2013, it includes separate divisions of organizations that submitted declarations for UTII (the checkpoint is indicated in the declaration separate division with registration reason code 43 (registration of a Russian organization at the location of its branch) or 45 (registration of a Russian organization at the location of its separate division))
In addition, organizations were identified that were registered as UTII payers and submitted tax returns for UTII for each separate division, indicating the checkpoint of the division. According to Article 346.28 of the Tax Code of the Russian Federation, UTII taxpayers are organizations carrying out business activities subject to a single tax in the territory of a municipal district, city district, federal cities of Moscow and St. Petersburg. Thus, organizations are subject to registration as UTII taxpayers, and not their separate divisions at the place of implementation of activities falling under UTII.
Clause 2.5 of the Procedure for filling out a tax return on UTII, approved by order of the Federal Tax Service of Russia dated January 23, 2012 N ММВ-7-3/ [email protected] “On approval of the tax return form for a single tax on imputed income for certain types of activities, the procedure for filling it out, and also the format for submitting a tax return for a single tax on imputed income for certain types of activities in electronic form" (registered by the Ministry of Justice of Russia on March 02, 2012, registration N 23395) as amended by the order of the Federal Tax Service of Russia dated November 14, 2013 N ММВ-7-3/ [email protected ] “On Amendments to the Orders of the Federal Tax Service of Russia” (registered by the Ministry of Justice of Russia on December 19, 2013, registration N 30673) (hereinafter referred to as the Procedure) also stipulates that the tax return is submitted by the taxpayer to the tax authority at the place of registration of the organization as a UTII taxpayer.
When filling out a tax return for UTII by a Russian organization, the TIN is indicated, as well as the checkpoint at the location of the organization - according to the Certificate of registration of the Russian organization with the tax authority at its location or the checkpoint at the place of carrying out activities subject to UTII taxation (at the place of registration as a UTII taxpayer), according to the Notification of registration of an organization that is a UTII taxpayer with the tax authority at the place of activity subject to UTII taxation (subclause 1 of clause 3.2 of the Procedure).
In accordance with clause 5.1 of the Procedure, Section 2 “Calculation of the amount of single tax on imputed income for certain types of activities” of the UTII tax return is filled out by the organization separately for each type of activity performed, and when the taxpayer carries out the same type of business activity in several separately located places - separately for each place of implementation of this type of business activity (each OKTMO code).
From the foregoing it follows that if an organization that is a taxpayer of UTII in the territory subordinate to one tax authority, where it is registered at the location of the organization, carries out several (one) types of business activities through several separate divisions, then it must submit to this tax authority quarterly one tax return for UTII, filling out Section 2 of the declaration separately for each type of activity and each place of its implementation (including through separate divisions) in the territory under the jurisdiction of this tax authority, and indicating:
- on the title page of the tax return in the field “at place of registration” - code “214” (at the location of the Russian organization that is not the largest taxpayer);
- in positions 5-6 of the checkpoint, the reason for registration is “35” (registration of an organization as a UTII taxpayer).
Before changes are made to the current Procedure for filling out a tax return for UTII, it is allowed for this category of taxpayers to indicate in positions 5-6 of the checkpoint the registration reason code “01” (registration with the tax authority of a Russian organization as a taxpayer at its location).
If an organization carries out activities in respect of which UTII is applied, not at its location, but on the territory of other municipalities, each of which is served by different tax authorities, then it must register as a UTII taxpayer with each tax authority under its jurisdiction. territory of which the organization carries out the specified activities, and submit to each of them a quarterly UTII tax return, filling out Section 2 of the declaration separately for each type of activity carried out and each place of its implementation (including through separate divisions) in the territory under the jurisdiction of this tax authority , and indicating:
- on the title page of the tax return in the field “at the place of registration” - code “310” (at the place of activity of the Russian organization);
- in positions 5-6 of the checkpoint, the reason for registration is “35” (registration of an organization as a UTII taxpayer).
Disseminate this letter to lower tax authorities, as well as to taxpayers.
State Counselor
Russian Federation
3 classes
D.Yu.GRIGORENKO
What codes do legal entities use?
Legal entities that are not the largest or foreign companies, in declarations for VAT, profit, UTII, property tax, and calculations of insurance premiums, enter code 214 at the location of the account.
The calculation of 6-NDFL requires the indication of code 212 on the title page, which involves submitting the document at the actual location of the enterprise. In declarations submitted for transport and land taxes, the encodings differ from those used in other reports. For transport tax, the digital designation 260 is indicated, and when filling out reports on land tax - 270. For simplified people, when generating a declaration using the simplified tax system, code 210 is entered at the location of the account.
If there are separate divisions, the following codes are entered into reporting for them:
- in relation to income tax with the calculation of 6-NDFL – 220;
- regarding property tax – 221;
- in the case of insurance premiums – 222.
