Reporting period property tax code 18. It is clarified which period codes to indicate in the declaration on property tax of organizations. Filling out reporting documents: nuances

"Tax period code" - this phrase is familiar to professionals related to taxes. Our material will help to understand this encoding and will allow you to reflect the code indicating the tax period in the declarations without errors.

Tax period codes

Tax period codes for declarations can consist of a wide variety of digital combinations: 01, 31, 34, 24, etc. They encrypt information about the tax period established by tax legislation for each tax.

IMPORTANT! The tax period is a calendar year or other period of time, after which the tax is calculated and paid (clause 1, article 55 of the Tax Code of the Russian Federation).

Tax period codes of the VAT declaration: 21, 22, 23, 24

The tax period in the VAT return is most often indicated by the numbers 21, 22, 23 and 24. They are affixed in accordance with Appendix 3 to the order of the Federal Tax Service of Russia dated 10/29/2014 No. ММВ-7-3 / [email protected], which for the tax periods of 2017-2018 is applied as amended on 12/20/2016.

The numbers in the tax period code in the VAT return indicate the following: the first digit of the code is a number, which is always 2, and the second digit changes depending on the quarter number. For example, 24 is the VAT return for the 4th quarter.

Similar codes are used in tax declarations, the reporting periods for which are a quarter. In addition to VAT, such taxes, for example, include water (Article 333.11 of the Tax Code of the Russian Federation) or UTII (Article 346.30 of the Tax Code of the Russian Federation).

Read more about how to fill out a VAT return. “What is the procedure for filling out a VAT return (example, instructions, rules)” .

"Profitable" report with codes 21, 31, 33, 34

The code 21 reflecting the tax reporting period in the income tax declaration is similar to the quarterly tax coding considered in the previous section and means the report for the 1st quarter. The number 31 is put down in the semi-annual declaration. The code 33 denoting the tax period in the income tax declaration indicates that the information reflected in this document refers to the reporting period from January 1 to September 30 (for 9 months), and the tax period 34 is entered in the annual "profitable" declaration.

These ciphers are not used by all taxpayers who draw up a "profitable" declaration. Firms paying monthly advance payments on actual profits use a different coding: 35, 36, 37, etc.

Such encryption of the tax period of a “profitable” declaration is provided for in Appendix 1 to the procedure for filling out a declaration, approved by order of the Federal Tax Service of Russia dated 10/19/2016 No. ММВ-7-3 / [email protected]

For information on the deadlines for filing a profit declaration, read the article What are the deadlines for filing income tax returns? .

How to fill out an income tax return correctly, read the following articles:

• “What is the procedure for filling out an income tax return (example)”;
• “How to fill out an income tax return for the year?” .

Tax period code in the payment: field 107

The tax period code is indicated not only in declarations, but also in payment orders for transferring tax payments to the budget. Field 107 is intended for this.

In contrast to the 2-digit tax period codes in declarations, the “payment” tax period code consists of 10 characters. Its composition:

• the first 2 characters indicate the frequency of tax payment in accordance with tax legislation (MS - month, KV - quarter, etc.);
• the next 2 characters are the number of the month (for monthly payments from 01 to 12), quarter (for quarterly payments from 01 to 04), half-year (for semi-annual payments 01 or 02);
• in 7-10 characters - an indication of the year for which the tax is paid.

For example, in field 107, the tax period may look like this: "Q.04.2018" - this means tax payment for the 4th quarter of 2018.

Tax returns must indicate the tax period code. The numerical designation of periods depends on the type of declaration. What codes to set when reporting on taxes, we will understand in this article.

The tax period code includes two digits. In addition to declarations, such a code is affixed to tax payments. Thanks to these codes, the inspectors of the Federal Tax Service determine the reporting period according to the submitted declaration. Also, such a code will make it clear to the Federal Tax Service that the company is being liquidated (during liquidation, its own code is put).

Types of tax periods:

• month;
• quarter;
• half a year;
• 9 months;

The tax period code is fixed on the title page of the declaration or other reporting form. Usually, payers can find all the codes for a particular declaration in the order by filling out the declaration (in the appendix). For example, for an income tax return, the period codes are specified in the Order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. ММВ-7-3/ [email protected]

If the tax is considered a cumulative total, declarations are submitted in the periods listed below with codes:

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

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If the declaration is submitted monthly, the codes will be as follows:

For consolidated groups of taxpayers, their own codes have been approved: from 13 to 16 (where code 14 corresponds to half a year, and 16 to a year).

Monthly reporting coding of consolidated groups starts with code 57 and ends with code 68.

When liquidating a company, code 50 must be set.

For property tax, other codes apply:

21 - I quarter;

17 - half a year;

18 - 9 months;

51 - I quarter during the reorganization;

47 - half a year during the reorganization;

48 - 9 months for reorganization.

Codes for simplists

When submitting an annual declaration under the simplified tax system, code 34 is applied.

There are also special codes for USN:

95 - the final tax period when changing the taxation regime;

96 - the last tax period before the completion of activities on the simplified tax system.

Codes for UTII

When filling out a UTII declaration, payers must use the following codes:

21 (51) — I quarter (I quarter in case of liquidation);

22 (54) — II quarter (II quarter in case of liquidation);

23 (55) — III quarter (III quarter upon liquidation);

24 (56) - IV quarter (IV quarter in case of liquidation).

The code can always be checked by opening the corresponding appendix to the procedure for filling out the declaration. Usually all codes are summarized in a table.

Since 2017, the tax service has introduced clarifications regarding tax periods for property tax. From the first day of 2017, the reporting periods are the 1st, 2nd and 3rd quarter of the year, if it concerns the calculation of property tax at the cadastral value.

What is the essence of corporate property tax

Corporate property tax is a regional tax. During the reporting period, organizations make payments for movable and immovable objects in possession. These taxes are paid by all organizations that operate in the country.

Important! For certain categories, benefits can be established, both at the All-Russian and at the regional level.

The following are not persons who are required to make payments on corporate property tax for 2017:

1. Those who are the organizers of the Olympic, Paralympic Games, regarding the property in their possession.
2. Those who are partners of the above organizations, if their work concerns the organization of the Olympic Games in Sochi.

This exemption is valid only until 2019, that is, as early as 2017, these persons will be able not to pay property taxes and not file reports.

Objects for payment of taxes are movable and immovable objects that are on the balance sheet and are fixed assets. You don't have to pay for:

1. Land plots and other objects of nature management.
2. The property that is in the possession of the municipality is used for defense needs, law enforcement.

The tax base

The tax base for such a tax of organizations is the average annual value of property that is subject to taxation. This takes into account several indicators:

1. Price.
2. Depreciation.

To determine the tax base, a deduction is made from the primary cost of depreciation. Provided that for property, there is no such thing as depreciation, the deduction occurs in the amount of those payments that are included in the reporting as regular depreciation. Each tax period has its own rules.

Privileges

There are various benefits, both at the regional and state levels. Moreover, some may completely exempt from paying this tax, and not only reduce payments. Such payments are not made for 3 years if the registered objects have high energy efficiency. If the property is used for construction and repair, this kind of benefit is valid for 10 years.

Tax period codes

Since 2017, the cadastral value is taken into account, and the calculation takes place for 1 (code 21), 2 (17) or 3 quarters (18).

Tax periods for property tax in terms of codes for 2017 are displayed as follows:

• 01 - corresponds to January.
• 02 - February.
• 03 - March.
• 04 - April.
• 05 - May.
• 06 - June.
• 07 - July.
• 08 - August.
• 09 - September.
• 10 - October.
• 11 - November.
• 12 - December.

The following codes should be included in the tax reporting by quarters:

• 21 - first quarter.
• 22 is the second.
• 23 is the third.
• 24 is the fourth.

If reorganization is carried out, then the codes for the quarters for taxation are 51, 54, 55, 56, respectively. With the same reorganization or liquidation by months, the codes from January to December - 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82 - for the months in order.

Advance payments on corporate property tax:

• 21 - first quarter.
• 17 - half a year or two quarters.
• 18 - 9 months or three quarters.
• 51 - the first quarter in case of liquidation or reorganization.
• 47 - half a year or two quarters in case of reorganization or liquidation.
• 48 - for 9 months or three quarters in case of reorganization and liquidation.
• 34 - property tax return for the whole year - 12 months.

Methods and place of filing a declaration

It is also important to navigate the codes for the methods of transferring documents, they include the following expressions:

• 01 - on paper in case of sending by mail. At the same time, it is imperative to make an inventory of the attached documents so that in the event of a disputable situation, you will have the fact of sending confirmation.
• 02 - on paper, only the documents are handed over personally to the inspector.
• 03 - if the reporting is on two media, paper and digital, and at the same time transmitted personally. 08 - if such a set is sent by mail.
• 04 - using telecommunication channels.
• 05 - other transmission methods.
• 06 - removable media, betrayed personally.
• 07 - removable media, sent by mail.
• 09 - on paper, using a barcode and personal transfer.
• 10 - on paper using a barcode, but sent by mail.

As for the place of filing the declaration, the following codes are distinguished:

1. At the place of residence of the entrepreneur - 120.
2. According to the location of the Russian organization, if the tax is paid by a foreign company - 210.
3. At the location of the assignee, which is not a large taxpayer - 215.

The tax period code is a two-digit cipher that is entered in a special field of the tax return or payment document. It is required for employees of the IFTS. Using machine processing of information, with its help they determine the period of time that is the basis for calculating the tax or its verification.

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 taxable 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. For each reporting period, the tax is calculated and paid. For each type of tax, the reporting periods are also specified in the Tax Code separately. It can be:

• quarter;
• half a 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 periods for the report 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.

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

The codes depend on the calculation type of the reporting period. For quarterly calculations, in general, apply next encoding:

• quarter - 21;
• the 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 applied own coding system. Codes for KGN:

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

The 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 to the actual date of liquidation or reorganization, incl. if more than a quarter, half a year and 9 months have passed, or from the date 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 year, the 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 and paid.

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

Each separate subdivision of a branched organization pays it on one's own Moreover, there are 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, and for one or more branches located in other regions, reporting periods are established by local authorities, and they make upfront payments two to four times a year.

For separate real estate in other regions (warehouse, building, etc.), in which a separate subdivision does not fit, the accounting department also draws up a separate declaration in the central office of the company, which is sent to the IFTS of the area where the property is located.

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

When calculating advances on income and property tax of an organization, the IFTS is required to provide calculations of these payments if reporting periods are established for the enterprise.

On USN

The tax period used when working on is a year (calendar). Reporting, similar to the above cases - the first quarter, six months and 9 months. But, unlike the taxes described above, it is not required to provide calculations of advance payments.

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

• 50 - if the company is liquidated or radically changes the structure and field of activity (reorganizes);
• 95 is the last period under the old form of taxation;
• 96 - a special code used in the last period of activity of an individual entrepreneur who worked on a "simplified" basis.

For taxpayers who, for any reason, have lost their right to work under the “simplified tax” during the year, the reporting period during which the right to the simplified tax system was valid becomes the tax period. This means that if an organization worked on a “simplification”, for example, until November of the current year, and then lost this right, then it must file a declaration at the end of the right to the simplified tax system, indicating the reporting period code of nine months, i.e. 33.

With UTII

The tax period used for the single tax on imputed income is a quarter. It is also considered the reporting period. All UTII reporting must be submitted to the tax 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 I to IV quarter (number 2 means that the tax period is quarterly, numbers from 1 to 4 - the number of the quarter, respectively);
• 51 - I quarter in case of liquidation or reorganization of the company;
• 54 - II quarter;
• 55 - III;
• 56 - IV.

The number 5, in the first position in the code of the tax period, always means for the employees of the Federal Tax Service 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 quarters

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

1. Standard quarterly income tax codes.
2. Quarterly codes "for profit" for CGTs - consolidated groups of taxpayers.
3. Quarterly codes for corporate property tax.
4. Quarterly codes for UTII.

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

When paying tax on property (meaning real estate), the the next encoding of quarters:

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

With the simplified tax system, the same period codes apply as with the payment of income tax, i.e. 21, 31, 33 - quarters, 34 - calendar year.

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

Presentation of the declaration

In addition to the period code, it is also required to enter in the declaration the code of its method, as well as the place of presentation.

By way

• 01 - declaration on paper, sent by registered mail;
• 02 - on paper, personally submitted to the Federal Tax Service;
• 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 declarations for income tax, property, with 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 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 a declaration is submitted where a Russian organization is located that does not have the status of "";
• 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 the 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.

Regulations

The main document establishing codes for tax periods is the Tax Code with its Annexes. In addition, Orders of the Federal Tax Service are periodically issued that create, change or cancel certain forms, encodings.

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

Periodically, new regulations are issued that change, supplement or cancel the old ones, so it is necessary carefully control the progress of changes in the regulatory framework in order to avoid errors in the calculation and payment of taxes.

Reporting period

It is set separately for each type of tax. If it is a month or a quarter, then, as a rule, the declaration must be filed and the tax paid within the next month. It, unlike the tax period, determines the advance payments on account of the tax in its entirety.

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

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

The reporting periods for property tax of organizations for taxpayers who calculate tax based on the cadastral value are the first quarter, second quarter and third quarter of the calendar year (). Such changes came into force on January 1, 2016 (Article 3 of the Federal Law of November 28, 2015 No. 327-FZ "").

However, changes taking into account this innovation have not yet been made to the form of the tax return and the tax calculation for the advance payment for this tax. In this regard, the specialists of the tax department explained how to fill out tax reports on the line "Reporting period (code)" (letter of the Federal Tax Service of Russia dated March 25, 2016 No. BS-4-11 / [email protected] " ").

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So, specialists of the Federal Tax Service of Russia in the letter give codes that should be indicated to taxpayers when filling out tax calculations for advance payments before official changes are made to the approved reporting form on the line "Reporting period (code)". These are the following codes:

• 21 - 1 quarter;
• 17 - half a year (2nd quarter);
• 18 - nine months (3rd quarter);
• 51 - 1 quarter in case of reorganization (liquidation) of the organization;
• 47 - half a year (2nd quarter) during the reorganization (liquidation) of the organization;
• 48 - nine months (Q3) in case of reorganization (liquidation) of the organization.