The Federal Tax Service of Russia clarified which OKUD and KND codes to indicate in the financial statements

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).

The Federal Tax Service of Russia clarified which OKUD and KND codes to indicate in the financial statements

The All-Russian Classifier of Management Documentation (OKUD), approved by Decree of the State Standard of Russia dated December 30, 1993 No. 299, contains the names and codes of unified forms of documents.

Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n established new forms of financial statements.

According to the Federal Tax Service of Russia, changing indicators in financial reporting forms does not mean an automatic change in OKUD codes. Therefore, both in the new forms of financial statements and in those used before 2011, the following codes are indicated:

• for the balance sheet – 0710001;
• for the profit and loss statement - 0710002.

According to paragraphs. 5 p. 1 art. 23 of the Tax Code of the Russian Federation, organizations are required to submit financial statements to the tax authority at their location. It can be sent to the inspection both on paper and electronically.

Order of the Federal Tax Service of Russia dated 04/01/2011 No. ММВ-7-6/ [email protected] approved the format of financial statements in electronic form, which is used starting with the documentation for the first reporting period of 2011. If the financial statements are presented in this format, then in its composition a balance sheet and profit and loss report are sent.

Based on this, the tax department notes that in addition to reflecting OKUD codes in the sections “Balance Sheet” and “Profit and Loss Statement”, in the section “Composition and structure of the document (Document)”, which is the same for the above documents, the code must be indicated according to tax documentation classifier (KND) 0710099.

Such conclusions were made in the recently published letter of the Federal Tax Service of Russia dated May 13, 2011 No. KE-4-3 / [email protected] The Federal Tax Service has already issued a similar explanation - read more here.

In economic programs, accounting reporting is implemented in full compliance with current regulations (i.e. OKUD 0710001 appears in the balance sheet).

The news was prepared by ITS specialists

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.

tax return in form 3-NDFL

In this section you can obtain a free (form) tax return 3-NDFL for 2021, 2021, 2021 and previous years, and fill it out yourself.

The 3-NDFL tax return consists of a large number of pages and therefore is a rather complex document, which is difficult for an unprepared person to understand when filling out.

If you fill out the 3-NDFL declaration incorrectly, at best you will waste time on a second trip to the tax office to correct errors in your 3-NDFL declaration, and in the worst case, you will not be able to take advantage of the tax deduction due to you.

In this regard, I would recommend that you contact a specialist to fill out the 3-NDFL tax return.

You can get acquainted with the list of documents that I need to fill out the 3-NDFL tax return for you here

FORMS (FORMS) OF 3-NDFL DECLARATIONS (DOWNLOAD FOR FREE)

• available for completion in Adobe Reader.

• available for completion in Adobe Reader.

• available for completion in Adobe Reader.

REFERENCE.

To open a multi-page TIF file (tif format), you can use the free STDU Viewer program.

Requirements: operating system: Windows XP, Windows Vista, Windows 7/10. Memory 512 MB or more. Processor: Intel/AMD compatible 1 GHz or higher.

Regular version.

You can download the STDU Viewer program (regular installer) for free here (2.51MB).

Portable version.

This free Russian version of the viewer does not require an installation procedure on your computer’s hard drive to run; you just need to download, expand the archive to any folder, and the program is ready to work. You can download the portable version (2.5 MB) here.

Archive of forms (forms) of 3-NDFL declarations for previous years

Get acquainted with the procedure for filling out 3-NDFL declarations for 2021, 2018, 2021. and for previous years can be found in the Filling Out Procedure section.

GENERAL REQUIREMENTS FOR COMPLETING THE 3-NDFL DECLARATION

• The 3-NDFL declaration is filled out by hand or printed on a printer using blue or black ink. Double-sided printing of 3-NDFL on paper is not allowed
• the declaration can be prepared using software that provides, when printing the 3-NDFL declaration, a two-dimensional bar code is displayed on the pages of the declaration
• Corrections in the 3-NDFL declaration are not allowed
• all cost indicators are indicated in the declaration in rubles and kopecks, with the exception of amounts of income from sources outside the territory of the Russian Federation, before they are converted into the currency of the Russian Federation
• Personal income tax amounts are indicated in full rubles. Indicator values ​​less than 50 kopecks are discarded, and amounts of 50 kopecks or more are rounded up to the full ruble
• At the top of each completed page of the 3-NDFL tax return, the taxpayer identification number, as well as the surname and initials in capital letters, are indicated
• a copy of the document confirming the authority of the legal or authorized representative of the taxpayer to sign the declaration must be attached to the 3-NDFL tax return
• the taxpayer or his representative has the right to draw up a register of documents attached to the 3-NDFL, confirming the information specified in the declaration, and attach it to the 3-NDFL declaration.

WAYS TO SUBMIT A 3-NDFL DECLARATION

• the 3-NDFL declaration can be submitted to the tax office in person. In this case, the 3-NDFL declaration is printed in two copies, you hand over one copy to the tax inspector, and the second copy with a mark from the tax office will remain with you to confirm that you have submitted the 3-NDFL declaration
• send the 3-NDFL declaration and the documents attached to it by mail. Declaration 3-NDFL is sent with a list of attachments
• the declaration can be sent to the tax office and via the Internet in electronic form, but for this you must sign the 3-NDFL tax return with your electronic signature

You have questions? Call, consultation is free!

Filling out a tax return in form 3-NDFL costs from 500 rubles. The cost of the work is calculated based on the labor intensity of the work to solve your problem.

When preparing 3-NDFL tax returns for more than 1 year (for example, for the last two or three years), for each subsequent year a 50% discount (price reduction) is provided for filling out the 3-NDFL return.

You can find out about the prices for services for filling out and submitting the 3-NDFL declaration to the tax office in the “Prices for services” section.

Examples (samples) of filling out the 3-NDFL declaration

What will you need to work in Extern?

It is very easy to start working at Externa. You will need a computer and internet access.

Transmission of reports via the Internet is possible with a qualified electronic signature. It is already included in the Extern tariff.

Taxpayers do not need to sign any additional agreements with the Federal Tax Service to start sending electronic reports.

Leave a request to connect and wait for our call. The connection to Extern itself is free. You only pay for using the system according to the selected tariff.

What reporting forms can be submitted?

All forms of tax reporting expected by the Federal Tax Service are available on Externa.

The most popular reporting forms among taxpayers:

• tax returns: income, transport, VAT and other common payments;
• form 2-NDFL;
• form 6-NDFL;
• calculation of insurance premiums;
• declarations for special taxes: simplified tax system, UTII, etc.

Submitting tax returns via the Internet will not take much time.

In addition to tax reporting, Externa also implements the submission of financial statements. Using the service, you can easily submit your annual balance sheet.

Fines for violating the reporting method

The regulatory authority will fine the taxpayer if he submits a paper version of the declaration instead of the required electronic one.

In most cases, sending a paper report will not cost much - only 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

If you violate the method of filing a VAT return, the fine will directly depend on the amount of tax. After all, the tax inspector will equate paper reporting with non-filing (clause 5 of Article 174 of the Tax Code of the Russian Federation). The fine will be 5% of the VAT amount declared in the declaration. Penalties have restrictions - the fine cannot be less than 1,000 rubles, and also should not exceed 30% of the tax.

When submitting your tax returns, check the acceptable method of filing.

Report directly from 1C

Draw up the necessary reports in Externa.
If desired, send reports directly from 1C using the built-in module. The external consultant will point out errors in reporting and help eliminate them. Only current reporting forms in the latest editions. Automatic updating does not require user interaction.

Conduct reconciliations with the Federal Tax Service and exchange documents: send explanatory notes to reporting, respond to requirements or create requests to clarify your controversial situations in tax accounting.

A simple and convenient system will help save your time.