The procedure for filling out section 2 of the personal income tax declaration 3. How to remember, how to wash code

03/20/2019, Sashka Bukashka

Since the 18th of 2018, the order of the Federal Tax Service of Russia dated October 25, 2017 N ММВ-7-11/822@ has been received, which introduced changes to the form of the tax return for personal income (form 3-PDFO). There are changes to be made in 2019 for declaring income withdrawn from 2018. Let's take a look at how to fill the form with the new vimogs.

PDF is a tax on the income of individuals, which is paid to the powers by working communities, and is a declaration that is submitted to the tax service to obtain income from Russian people. This article describes how to fill out the 3-PDFO declaration and why it is needed.

Who needs to submit a 3-PDFO tax return

The declaration is submitted at the time of deduction of income for which it is necessary to pay PDF, as well as to reverse part of the tax previously paid to the state. 3-PDFO submit:

• Individual entrepreneurs (IP), lawyers, notaries and other specialists who earn their bread in private practice. These people will be consumed by those who are willing to independently arrange taxes and pay them to the budget.
• Tax residents who have earned income in other powers. These residents are classified as tax residents who actually live on the territory of Russia for at least 183 days per river.
• The communities who took profits from the sale of land: cars, apartments, plots of land, etc.
• Individuals who received income under a civil law agreement or from renting out an apartment.
• Lucky people who have won the lottery, slot machines or sweepstakes are also required to pay a tax for their winnings.
• If necessary, maintain proper hygiene: , for , then.

Do not mislead this document. The smells have similar names and are expected to go in one set of documents, but they are all the same.

Where to submit the 3-PDFO declaration

The declaration is submitted before the tax service at the time of permanent or timely registration (registration). Vaughn looks especially special or is overpowered by the mail. You can also submit a declaration to the tax service via the Internet. To fill out 3-PDFO online, obtain a login and password from any affiliated tax service to enter the special account of the tax payer. To retrieve your login and password, you need to enter it specifically and don’t forget your passport.

3-PDFO submission terms for 2019

For the 2019 year, personal income tax declarations using Form 3-PDFO must be submitted before the 30th quarter. If the tax payer has filled out and submitted the form before completing the amendments to the form, he does not need to submit the statement again for a new form. If it is necessary to declare a claim, then you can submit a declaration at any time.

Replenishment of 3-PDFO in 2019

The “Declaration” program will provide you with assistance in completing the 3-PDFO declaration, which can be downloaded on the website of the Federal Tax Service. Once you fill out 3-PDFO by hand, write text and numeric fields (IPN, shot fields, sums, etc.) to the right, starting from the leftmost center or edge, with large other characters. If, after filling the field, the empty spaces are lost, they will have dashes. For the missing item, dashes are placed in all the spaces opposite it.

When the declaration is completed, it is not possible to allow amendments and corrections, vikoristuyutsya either black or blue ink. If 3-PDFO is filled in on the computer, then the numerical values ​​are verified right-handed. Use the Courier New font with the size set to 16 to 18. If you have not finished one side of the section or have a 3-PDFO file to display all the information, please use the necessary file. There are additional pages of the same section or arkush.

Amounts are registered from assigned copies, in addition to the PDF amount, which is rounded up to the next ruble - if the amount is less than 50 copies, then the sums are added, starting from 50 copies and higher - rounded to the nearest ruble. Income and expenses in foreign currency are reinsuranced in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of actual withdrawal of income or expenses. After completing the required pages of the declaration, do not forget to number the pages in the “Story” field, starting from 001 to the required one in order. All data entered before the declaration must be supported by documents, copies of which must be submitted before the declaration. To re-arrange documents added to 3-PDFO, you can create a special register.

Instructions for completing 3-PDFO. Title page

A cap

The “IPN” item on the title page and other pages that need to be filled in indicates the identification number of the tax payer - an individual or a company. The item “Corrigation number” is marked with 000, since the declaration is submitted first. If you need to submit a document, then write 001 in the section. “Deposit period (code)” - the period of time for which the person is calling. Where do you call for the river - enter the code 34, the first quarter - 21, the first quarter - 31, nine months - 33. "Fast tax period" - at which point indicate the front river, the income for what you want declare In the field “Submitted to the filing authority (code),” a 4-digit number of the filing authority is entered to which the documents are submitted on the filing form. The first two digits are the region number, and the remaining ones are the inspection code.

Vidomosti about the tax payer

The item “Country code” indicates the code of the region of the applicant’s community. The code is entered under the Russian Federation Country Classifier. The code of Russia is 643. Lyudina without hugeness means 999. “Code of the tax payer category code” (addendum No. 1 to the order of filling in 3-PDFO):

• IP – 720;
• notary and other persons who engage in private practice – 730;
• lawyer – 740;
• physical individuals – 760;
• farmer - 770.

The fields “Name”, “Name”, “Father’s name”, “Nationary date”, “National place” will be exactly the same as the passport or other document that identifies the person.

Information about the document that confirms the person

The item “Document Type Code” (Addendum No. 2 before filling out 3-PDFO) will be filled in with one of the selected options:

• Passport of a citizen of the Russian Federation – 21;
• Certificate about the people – 03;
• Military ticket – 07;
• Hourly confirmation, the replacement of the military receipt is visible - 08;
• Passport of a foreign citizen – 10;
• Certificate about the examination of the fuss about the recognition of an individual as a refugee from the Russian Federation daily - 11;
• Residence permit in the Russian Federation – 12;
• Confirmed refugee – 13;
• Timing of the individual hulk of the Russian Federation – 14;
• Allowed for a temporary stay of up to - 15;
• Certificate about the date of the time slot until - 18;
• Certificate about the people, issued by the authorized body of a foreign power – 23;
• Confirmation of a person in the military service of the Russian Federation / Military record of a reserve officer - 24;
• Other documents – 91.

The items “”, “Date of viewing”, “By whom seen” will be added next to the document that identifies the person. For the “Status of tax payer”, number 1 means a tax resident of the Russian Federation, 2 – a non-resident of Russia (having lived less than 183 days in the Russian Federation on the income declaration).

Telephone of the tax payer

The new 3-PDFO form has no fields for entering the address of the tax payer. Now there is no need to indicate this information on the form. You just need to fill in the “Contact phone number” field. The phone number must be indicated either mobile or local, for consumption, with a location code.

Signed date

On the title page, indicate the number of completed pages and the number of additional documents - documents to support, or their copies. At the bottom left part of the first side of the page, the tax payer (number 1) or his representative (number 2) sign the document and indicate the date of signature. The representative must provide a copy of the document prior to the declaration, which confirms the renewal.

3 head cuts in 3-PDFO, which we accept

Expert commentary especially for Sashka Bukashka’s website:

Evdokiya Avdeeva
BudEnergoResurs, chief accountant

The most private benefits can be divided into three groups:

1. Technical benefits. For example, the tax payer forgets to sign the required arches and misses the arches. It is also possible to obtain a deposit from a given claim without supporting documents. Expenditures for the purchase of mines, for repairs, repairs, and insurance are confirmed by contracts and payment documents.
2. Incorrect storage of data. “Top” of such shortcomings:
   1. on the title page in the row “copyright number” when submitting the declaration for the first time, put 1, and the requirement is 0;
   2. incorrect OKTMO code.
      Such shortcomings are not so terrible, and in the worst case they will lead to the adoption of the declaration. And the axis of incomplete completion of the current data can lead to the fact that the tax “misunderstands you”, and instead of that, in order to give recovery, you must pay the tax.
      For example, if the tax payer in the section “Income, withdrawal of the Russian Federation” does not care about the amount of income, the amount of tax assessed and the amount of tax withheld, instead of the returned tax, the tax payer must calculate it before the additional payment.
3. Ignorance of the laws and rules of stagnation of health. For example, a citizen has paid for medical care in 2017, but wants to pay off health insurance for 2018. However, the tax benefit is paid per rik, if the applicant has paid for education, medical care or other services.

Filling out 3-PDFO when declaring income and registering taxation insurance

The procedure for filling out 3-PDFO depends on the purpose for which you submit the declaration. The declaration form contains 19 arkushes, including the ones you need to fill out.

• section 1 “Information about the amount of the contribution that extends the payment (additional payment) to the budget/return from the budget”;
• Section 2 “Razrakhunok tax base and sum tax on income that is taxed at the rate (001)”;
• sheet A “Income from the Dzherel of the Russian Federation”;
• sheet B “Income from the jerel position of the Russian Federation, submitted to the rate (001)”;
• sheet B “Income withdrawn from entrepreneurial, legal activity and private practice”;
• sheet P “Distribution of income, which does not extend the application”;
• sheet D1 “Rozrakhunok of the mine’s subsidies for vitratami new everyday life and the addition of objects of the indestructible lane”;
• Sheet D2 “Rozrahunok of mining taxes for recovery from income from the sale of mining (mining rights)”;
• sheet E1 “Rozrakhunok of standard and social taxes”;
• Sheet E2 “Rozrakhanok of social tax laws established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation”;
• sheet J "Rozrakhunkov of professional tax insurance, established by paragraphs 2, 3 of Article 221 of the Tax Code of the Russian Federation, as well as tax laws, established by another paragraph of paragraph 2, paragraph 2 of Article 220 of the Russian Tax Code which Federation";
• Sheet 3 “Disclosure of subordinated income from transactions with valuable papers and transactions with similar financial instruments”;
• sheet І “Regulation of income from participation in investment partnerships”.

You must pay the PDF, the declaration will be in order to eliminate the tax liability. According to the law, a citizen can return part of the previously paid tax to the state, covering expenses for home improvement, recreation, purchasing property or paying off a mortgage loan. You can submit documents for a refund any day after the end of the event on which the money was spent. Virakhuvannya can be removed by stretching three rocks.

Until the 30th quarter of 2014, all categories of citizens are required to declare their 2013 income and taxes to the tax inspectorate for the place of residence, form 3-PDFO. About those who use this form to fill out the declaration, according to the statistics.

Increase your respect! You can easily prepare and submit tax filings using the additional online service “My Right” - Internet accounting for small businesses. The service automatically generates information, verifies it and puts it into electronic form. You will not need to pay special attention to the tax inspection and funds, which, it is doubtful, will save not just an hour, but also your nerves. You can get cost-free access to the service by request.

The declaration form 3-PDFO, which is required in 2013, was approved by order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3/760@. Please be respectful that by order of the Federal Tax Service of Russia dated November 14, 2013 N ММВ-7-3/501@, changes have been made to it.

First of all, we will notify Rozmov about filling out the declaration, let’s look at who, where, in what manner and in what terms the 3-PDFO form is submitted.

Who is behind the 3-PDFO form?

In addition, citizens can fold the 3-PDFO form for a government initiative. They are approached by those who want to remove, for example, the following health benefits:

• standard (as throughout the tax period, health care was not given to individuals or was given to a smaller size, but it is transferred to Article 218 of the Tax Code);
• professional;
• social (when paying for treatment, education, when transferring government funds for beneficial purposes, etc.);
• maynovi (at the entrance to the living area).

Where and in what terms is the declaration submitted?

Submitting the completed form 3-PDFO is required to the tax inspection for the place of residence or place of relocation (clause 5 of Article 227, clause 3 of Article 228, clauses 1, 3, 6 and 7 of Article 83 of the Tax Code of the Russian Federation).

This same procedure applies to those who submit a declaration on the basis of power (Clause 2 of Article 229 of the Tax Code of the Russian Federation).

Subject to paragraph 4 of Article 80 of the Tax Code, the declaration can be submitted on paper (especially through an authorized representative, as well as by mail) or electronically (via telecommunication channels).

The filing declaration is submitted later than the 30th quarter of the previous filing period (Clause 1 of Article 229 of the Tax Code of the Russian Federation). And the tax must be paid up to 15 linya in-line (clause 4 of article 228 of the Tax Code of the Russian Federation).

There are blames for this rule. Thus, if the business activity (private practice) or the payment specified in Article 228 of the Tax Code is applied before the end of the tax period, the declaration may be filed within five days from the day the activity was applied and I paid. The people of Russia are fussing. And the axis of foreigners who are going to deprive the territory of Russia must be informed no later than one month before leaving abroad. The procedure can be found in paragraph 3 of Article 229 of the Tax Code. It is necessary to pay the tax to both these and others later than 15 calendar days from the moment of submitting such a declaration (Clause 3 of Article 229 of the Tax Code of the Russian Federation).

For each month of non-submission of a declaration, a fine of 5% of the amount of the tax is imposed (clause 1 of Article 119 of the Tax Code of the Russian Federation). Failure of the payer to submit taxes in accordance with the legislation on taxes and collection of the lines of the tax declaration to the tax authority will result in an aggravation of a fine of 5 hundred rubles for the amount of the tax, which necessitates payment (surcharge) on the basis and this declaration, for every month of the day , established for her tax, but not more than 30% of the assigned amount and not less than 1,000 rubles. (Clause 1, Article 119 of the Tax Code of the Russian Federation). In this case, the lower limit of the fine is 100 rubles, and the upper limit cannot exceed 30% of the amount of the contribution. However, the same rule applies if the declaration is made using registered terms up to 180 days.

If you sign up for a call for more than 180 days, the fine will increase. We set 30% of the amount of the contribution plus 10% per month of maintenance (Clause 2 of Article 119 of the Tax Code of the Russian Federation).

Completed declaration

Foreign rules. The tax payer orders from the declaration that the income has been withdrawn from the tax period, the amount of their payment, the tax recovery, the amount of the tax collected by the tax agents, the amount of actually paid advance payments, the amount of the tax that requires payment (additional payments) i) to the budget or back from the budget (clause 4). Article 229 of the Tax Code of the Russian Federation).

The declaration, which is submitted on a paper nose, is backed by a paper or feather pen in a black or blue color. It is also possible to print the completed declaration form on a printer. Please note that two-way communication is not allowed. The procedure can be found in paragraph 1.1, section 1 of the Procedure for filling out the personal income tax return form (form 3-PDFO), approved by order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3/760@ (hereinafter referred to as the Procedure ok).

Amendments to the declaration are not allowed! Each row and all sub-graphs only fit one indicator. Depending on the number of indicators submitted to the declaration, a dash is placed in the supporting row. All financial statements are made in rubles and kopecks, including PDF sums, which are insured and shown in rubles.

Once the declaration is completed, you will gain respect for it.

Fill the text fields of the declaration with great symbols.

Since inserting any indicator does not require filling out all the spaces in the corresponding field, empty spaces are marked with a dash on the right side of the field.

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When you enter a ten-digit IPN for an organization 5024002119 in the IPN field with twelve digits, the display will be filled with the following number: “5024002119--”.

The shot numeric displays will be filled in similarly to the rules for filling in whole numeric displays. If there are more slots for inserting shot parts and fewer numbers, then a dash is placed at the middle of the corresponding field.

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If the indicator “part of the right to power” has a value of 1/3, then this indicator is indicated in two fields, three in each middle, in the same order: “1--” - in the first field, the sign “/” or “.” between the fields and “3--” - for the other field.

If you fill out the declaration on your computer, then check the values ​​of the numeric displays according to the right (remaining) known one. And when unpacking on a printer, it is allowed that there is no framing of the middle and dashes for unfilled middles. Each sign may be printed in Courier New font with 16-18 point curls.

The tax payer is required to indicate the IPN (for his or her own knowledge) at the top part of the declaration page, as well as his name and initials, and in the bottom part, at the field “Reliability and completeness of information” , appointments on this page, I confirm”, put the date of entry and signature .

As soon as the pages are numbered, they will be cut through (clause 1.14 of section 1 of the Procedure).

Structure of the Declaration. The declaration of the 3-PDFO form consists of a title page, six sections and 13 additional sheets - A, B, C, G1, G2, G3, D, E, G1, G2, G3, Z, I. In fact, payers must repay the tax and present in full obligation the sections and sheets, in addition to those that show evidence for the operations they carry out. In this case, the title page and section 6 declarations are obligatory for filling in everything (clause 2.1 of section 2 of the Procedure).

When a completed declaration, all the values ​​of the indicators are taken from the evidence of income and the loss of the amount of taxes that are seen by tax agents, rozrakhunkov, payment and other documents that are with the authorized tax payer, as well as entered their documents are distributed. Therefore, it is better to ask the accounting department for a confirmation of the 2-PDFO form for the past year.

Tax payers have the right not to indicate income in the tax return, which does not require subsumption (which constitutes subsumption) in accordance with Art. Art. 218 – 221 of the Tax Code.

Title page. When completing the title page of the declaration, the following is indicated:

• Identification number of the tax payer (IPN). You can find out your IPN on the website of the Federal Tax Service of Russia www.nalog.ru on the page of the service “Find out your IPN”;
• registration number (when the initial filing declaration is completed, it is indicated as “0”; when an additional declaration is completed, the value is entered with the serial number of the additional declaration for the specific financial period);
• The tax period is the calendar period during which the declaration is submitted;
• tax authority code - tax inspection code for the place of residence (place of relocation) of the tax payer;
• tax payer category code:
• “720” - a physical person, registered as an individual entrepreneur;
• “730” - a notary who is engaged in private practice, and other individuals who are engaged in private practice in the order established by proper legislation;
• “740” – a lawyer who has fallen asleep in the lawyer’s office;
• “760” is another physical person who declares income according to Art. 22 8 of the Tax Code, as well as the method of removing tax obligations, is consistent with Art. 218-221 of the Subsidiary Code with a different method;
• “770” is a physical person, registered as an individual entrepreneur and the head of the rural (farming) state.

When the “OKTMO Code” display is filled in, the middle of the right-hand side of the code value, if it contains less than eleven characters, will be filled with zeros.

The code of the tax inspection and OKTMO for the address of your place of residence (place of relocation), the tax payer can be found using the additional Internet service “Addresses and payment details of your inspection”, expanded on the website of the Federal Tax Service of Russia www.nalog.ru in the “Electronic Services” section.

Additional information about the tax payer from the completion of the upcoming fields:

• nickname, father's name;
• contact telephone number from the telephone code assigned;
• the date and place of the people, the manifestation of the community;
• information about the document that confirms the person;
• tax payer status (tax resident/non-resident of the Russian Federation);
• address of place of residence (place of residence).

Sections 1, 2, 3, 4, 5, 6 will be based on the following arches and serve to calculate the tax base and the amount of taxes on income that is taxed at different rates, as well as the amount of taxes that contribute to payments/surcharges to the budget or return to the budget :

• in Section 1 for income, which is subject to a rate of 13%;
• in Division 2 for income, which is subject to a rate of 30%;
• in Division 3 for income, which is taxed at a rate of 35%;
• in Division 4 for income, which is subject to a rate of 9%;
• Section 5 for income, which contributes to the rate

Section 6 will be completed after completing Sections 1, 2, 3, 4 and 5 of the declaration form.

Arkusha A, B, C, G1, G2, G3, D, E, G1, G2, G3, G, I are used to calculate the tax base and the tax amount when sections 1, 2, 3, 4 and 5 of the declaration form are filled in and the demand is filled.

Arkush A will be recorded on the basis of taxable income, deducted from the Russian Federation, in addition to income from entrepreneurial activity, legal activity and private practice.

Sheet B is recorded for subordinated income, let’s take into account the position of the Russian Federation, in addition to income from entrepreneurial activity, legal activity and private practice.

Row 020 “Type of income code” in 3-PDFO signals to the tax inspectorate what type of income the applicant is claiming for this declaration - an individual. It is clear how to correctly fill in this field, as it is known from the information that the values ​​of the income type codes are confirmed by the Tax Service of Russia.

Key details

We would like to remind you that the official declaration form 3-PDFO was approved by the order of the Tax Service of Russia dated 24 April 2014 No. ММВ-7-11/671 (as amended by the order dated 10/25/2017 No. ММВ-7-11/822).

Row 020 - “Code of type of income” is displayed on Sheet A of the declaration, which shows earnings from income in Russia:

Umovno Arkush A is divided into 3 parts. There could be more of them. For example, when a person’s fame comes from many sources: income from the sale of an apartment, a rental property, a withdrawn gift of 4,000 rubles, dividends, salaries, etc.

It is not excluded that row 020 “Code of type of income” from PDF will have to be filled in more than once.

The mechanism for filling out row 020 “Income type code” in 3-PDFO is simple: this field has only 2 known ones (this corresponds to the format of approved FNP codes, which are all binary).

Change of codes for row 020

For the declaration, the code for the type of income of the 020th row is taken from a special one-name indicator. Vіn guidance from Addendum No. 4 to the rules for filling out the 3-PDFO form with physical persons (divination instructions No. ММВ-7-11/671).

Below is a table with additional changes for row 020 codes for the type of income in 3-PDFO:

It is significant that there are no other rules for assigning personal income types to rows 020 of the 3-PDFO declaration. The clarification of the Federal Tax Service of Russia is ongoing.

Code 01 or 02?

The meanings of the codes are, after all, similar to each other. It's not like that. For example, code 01 and 02. To understand the difference, in this case it is necessary to comply with the provisions of civil law. So, code 01 includes more indestructible speech, and code 02 - otherwise, as the law does not carry to the indestructible. This food is regulated by Article 130 of the Civil Code of the Russian Federation and other norms.

BUTT

Shirokova sold her car in 2017 as a inheritance for the resulting profits. When the 3-PDFO declaration is completed in 2018 on Sheet A, the row 020 won includes a code for the type of income “02”, as long as the transport law does not apply until the end of the road.

Code 06 or 07?

It is also important not to confuse code 06 with the current code 07. The difference between them is that in the first period of the PDF, the income was completely over-insurance by the tax agent to the budget, and in the remaining period, the income that was to be subsidized was not lost by the tax agent tax Entirely or privately is not important.

Before speaking, in order to understand the withholding (and in general) of income taxes under an employment contract or a subsistence contract, you need to look at your 2-PDFO document, provided by the employer. To indicate the salary income, enter the identification code in the form of the 3-PDFO declaration.

Code 01 or 09?

The bottom line is that in 2016, the tax base for income from the sale of physical property is determined by the provisions of Art. 217.1 Tax Code of the Russian Federation. It is consistent with clause 5, if income from sales is less than the cadastre value multiplied by the reducing coefficient of 0.7, then using the PDF method the income is recognized at the same cadastral value.

This coefficient was introduced to ensure that participants in such deals did not significantly underestimate the real price of the objects.

Code 10

Place this code in row 020 of the 3-PDFO declaration following the exclusion principle. Then, if all the others are objectively not suitable. For example, if you win the lottery, the amount ranges from 4,000 to 15,000 rubles inclusive (new provisions of Article 214.7 of the Tax Code of the Russian Federation).

budget/budgetary statement" form of Declaration 3-PDFO.

4.1. In section 1 of the Declaration form 3-PDFO, information is entered about the amount of the contribution that must be paid (additionally) to the budget or returned from the budget. Section 1 must be completed after completing all sections and completing the required number of Sections 2 of the 3-PDFO Declaration form.

In addition, Section 1 of the Declaration Form 3-PDFO must be followed by all OKTMO codes and the code of the budget classification of tax revenues of budgets more than once, if, as a result of the decommissioning, sums have been identified that may be returned from the budget, from the tax, paid (diminished) to various administrative -territorial authorities, as well as the amount of tax that must be paid (additionally) for different codes (reversed from different codes) budget classification of tax revenues of budgets. Tobto. then, it is possible to fill in the number of Sections 1 with different OKTMO codes and codes of the budget classification of taxable budget revenues.

4.2. Row 010 Section 1 of the Declaration Form 3-PDFO The following numbers should be entered:

• 1 - if, as a result of the fundraiser, the size of the contribution was determined, which must be paid (additionally) to the budget,
• 2 - size the tax that may be returned from the budget,
• 3 - how much tax you need to pay (additionally) to the budget or return from the budget, on a daily basis.

4.3. If, during the expansion, the amount of the contribution that must be paid (additionally) to the budget has been waived, it is necessary to indicate:

• in row 020 - the code of the budget classification of tax revenues of budgets, for which the tax amount may be insured, which may be paid (additionally paid) to the budget;
• in row 030 - code for OKTMO municipal education for the place of residence (locality), for which payment (surcharge) is required;
• Row 040 is the final tax amount that must be paid (additionally) to the budget.
• Row 050 is marked with a zero.

4.4. If, during the expansion of Section 1, the amount of the contribution that was paid to the government is removed (it is necessary to return it to the budget), it is necessary to indicate:

• in row 020 - the code of the budget classification of tax revenues, after which the tax amount can be reversed from the budget;
• row 030 - code for OKTMO of the municipality for the place of residence (place of residence), where tax payment was required, any overpayment may be returned to the budget, based on the Declaration 3-PDFO (as a tax in the morning when using a tax agent, the code is for OKTMO From statements of personal income (form 2-PDFO);
• Row 040 is marked with a zero;
• Row 050 is the final size of the contribution that must be turned over from the budget.

4.5. What is the indication for degeneration Section 1 Declaration form 3-PDFO, once the size of the contribution has been determined, which may be paid (additional payments) to the budget and turned from the budget:

• In row 020 Section 1 there is a code for the budget classification of tax revenues, which indicates the type of tax income for which the tax amount was not assigned, which may be paid (additionally) to the budget or returned from the budget.
• In row 030 the code for OKTMO municipal education is placed for the place of residence (city of region) of the tax payer.
• rows 040 and 050 have zeros.

Correct OKTMO in 3-PDFO for 2016 rik – this is the obligatory requisite of this declaration. Our consultation about what it means, where you should indicate the current codes from your celebrity.

Where is the declaration?

For 2016, individuals who, through the law, are required to independently report their income, must follow the form approved by the order of the Tax Service of Russia dated January 24, 2014 No. ММВ-7-11/671. The remaining changes to this form were due on June 10, 2016.

This props is like a code OKTMO, in 3-PDFO for 2016 It is possible to keep the two friends together. In the Division 1 time from the PDFFO pouches before the re-insurance to the budget/reversal:

І on Sheet A, where primary individuals direct their income in the form of Russian funds (IP, lawyers and private accountants will not remember this):

Let us know that OKTMO on Arkusha And let us remind you:

• for the skin dzherel otmannya income;
• at the same rate as PDF.

Stars brothers

Below is the meaning of the field “Code z OKTMO” for 3-PDFO for 2016 taken from the Zagalno-Russian classifier of municipal territories - OK 033-2013. This was confirmed by the order of Rosstandart on June 14, 2013 No. 159-st.

Please note that municipal authorities change frequently. The reason for this is the reform of the local self-government system. Any districts/places/settlements can then be united into one municipal territory. Or just like that.

It is therefore important to take the most relevant one for 2017 OKTMO code for 3-PDFO for 2016 rik. Thus, the remaining adjustments until the order of Rosstandart may include the index “204/2016”.

The real problem is that the document to Rosstandart with OKTMO codes is truly a gigantic document that covers the territory of all of Russia. So it’s not easy to get help from a computer.

Hourly code OKTMO in 3-PDFO for 2016 The river can be recognized by different routes. In our opinion, the best option is to use the special service of the official website of the FNP of Russia. The axis is more precisely sent (with an index for Moscow): https://www.nalog.ru/rn77/service/oktmo/

All you need to do is select your region from the list. And it’s not a problem that you don’t know and have doubts about the exact name of the municipal lighting. Start entering it and the system itself will show you the most suitable options.

Rules for this details

In the declaration form 3-PDFO for 2016, under the field, as we see, 11 characters (middles) are entered. However, the OKTMO code can be less than 8 characters. Also, in other spaces it is necessary to put dashes.

Another important moment OKTMO code for 3-PDFO for 2016 river and other periods. It may be that behind the pouches of the rozrakhunkas you can turn for the PDFF declaration, otherwise it has been over-insurance (attenuated by the filing agent) at various administrative-territorial authorities. Todi Rozdil 1 will follow the skin code OKTMO.

To put it simply, in the remaining situation you will have several sections 1 with different OKTMO codes within one 3-PDFO declaration.