How can I correctly enter the details (TIN, KPP, etc.) of Russian and foreign counterparties in the 1C:Accounting 8 (rev. 3.0) program?
In “1C: Accounting 8” (rev. 3.0) it is possible to specify the country of registration of the counterparty. The country of registration is the country in which the head office of the counterparty is registered. The country of registration in the configuration can only be specified if in the infobase in the section Program functionality included Controlled transactions(for CORP version) or Imported goods(bookmark Reserves) - see fig. 1.
Rice. 1. Section "Program functionality"
After enabling one of the specified options, the country of registration can be indicated in the counterparty card. For legal entities and individuals registered in the Russian Federation, the country of registration is indicated - “Russia”. When entering Russian counterparties for legal entities, the following codes are indicated:
- OGRN.
Rice. 2. Entering details of Russian organizations
When entering individual entrepreneurs registered in the Russian Federation, the following codes are indicated:
- OGRNIP.
Rice. 3. Entering details of Russian entrepreneurs
For Russian legal entities and individual entrepreneurs, the correctness of the TIN and KPP is monitored according to the npchk.nalog.ru service. If the counterparty is registered outside the Russian Federation, then the following codes are indicated for individuals and legal entities:
- Tax number;
- Registration;
Rice. 4. Entering details of foreign counterparties
A tax number is a tax number assigned to a taxpayer in the country of registration, an analogue of an INN for Russian organizations.
Registration number is a registration number assigned to the taxpayer in the country of registration, an analogue of OGRN/OGRNIP for Russian organizations.
In the case when a foreign organization is registered with the tax office in the Russian Federation, it is assigned a TIN. There may be several reasons for registration: opening a branch, purchasing property in the Russian Federation, opening a current account in a Russian bank. The TIN of a foreign organization is assigned once and does not change during the entire period of activity of the foreign organization. In the case where a foreign organization has received a TIN for any of the reasons, this TIN must be indicated in the counterparty’s card.
For foreign counterparties, verification by the npchk.nalog.ru service is not performed.
Appendix No. 1
to the Procedure for filling out the form
on the income of individuals
(form 3-NDFL), approved
By order of the Federal Tax Service of Russia
dated November 25, 2010 N ММВ-7-3/654@
PROCEDURE FOR COMPLETING THE TAX DECLARATION FORM
FOR INDIVIDUALS INCOME TAX (FORM 3-NDFL)
DIRECTORY » TAXPAYER CATEGORY CODES«
720 - an individual registered as an individual entrepreneur
730 - a notary engaged in private practice, and other persons engaged in private practice in accordance with the procedure established by current legislation
740 - lawyer who established a law office
760 - another individual declaring income in accordance with Article 228 of the Code, as well as for the purpose of obtaining tax deductions in accordance with Articles 218 - 221 of the Code or for another purpose
770 - an individual registered as an individual entrepreneur and who is the head of a peasant (farm) enterprise
— PROCEDURE FOR COMPLETING THE TAX DECLARATION FORM —
Appendix No. 1
to the Procedure for filling out the form
tax return
on the income of individuals
(form 3-NDFL),
approved by order of the Federal Tax Service of Russia
dated 12/24/2014 N ММВ-7-11/671@
How to enter details of Russian and foreign counterparties in the program - 1C: Accounting 8 - (ed.
Rice. 2. Entering details of Russian organizations When entering individual entrepreneurs registered in the Russian Federation, the following codes are indicated:
- OGRNIP.
Rice. 3. Entering details of Russian entrepreneurs
- Tax number;
- Registration;
On the title page, the taxpayer fills in all the details, except for the section “To be filled out by a tax authority employee.” When filling out the “Adjustment number” field, “0” is automatically entered in the initial notification; in the updated notification for the corresponding period, you must indicate the adjustment number (for example, “1”, “2”, etc.).
d.). The “Tax period” field indicates the tax period (calendar year) for income tax or personal income tax for which the taxpayer submits a notification.
Details Taxpayer code in the country of registration or its equivalent
The taxpayer code assigned in the country of incorporation or its equivalent (if available) is indicated.
"Judicial and regulatory acts of the Russian Federation"
What is a registration number?
Publication date 01/30/2013 13:55
Examples registration numbers may include automobile and telephone numbers, currency codes, CAS registration numbers of chemical compounds, series and numbers of certificates and securities, etc.
The OGRN must be indicated in all records of the state register and documents serving as the basis for making such records, as well as, along with the name of the legal entity, in all its documents.
OGRNIP as a control number has the last digit of the remainder when dividing a number from the previous 14 digits not by 11, but by 13.
For the entry number in the register, it provides seven digits instead of five.
In "1C: Accounting 8" (ed.
3.0) it is possible to indicate the country of registration of the counterparty. The country of registration is the country in which the head office of the counterparty is registered.
The country of registration in the configuration can be specified only if Controlled transactions (for the KORP version) or Imported goods (Inventory tab) are enabled in the information base in the Program Functionality section - see.
Tax registration of a non-resident in the Russian Federation
In the absence of taxation in the territory of a foreign state - a corresponding certificate in the name of the company (Certificate of Tax Exemption) Power of attorney issued by a foreign organization in the name of a representative by proxy (if there is one in the company) Certificate of address Certificate (protocol) on the appointment of a director Photocopy of passport
Administrative regulations for the provision by the Federal Tax Service of state services for registering organizations and individuals, maintaining the Unified State Register of Taxpayers and providing the information contained therein (page
Name of the foreign organization 1.
Information about the founders - individuals Full name Address in the country of permanent residence Number and series of the passport, international passport or other identification document Indicate the name of the document Taxpayer code in the country of registration or an analogue (if available) Indicate the name of the code taxpayer Share in the share capital (authorized) capital (%) Full name Address in the country of permanent residence Number and series of the passport, international passport or other identification document Indicate the name of the document Taxpayer code in the country of registration or analogue (if any) Indicate the name of the taxpayer code Share of participation in the share capital (authorized) capital (%) Full name Address in the country of permanent residence Appendix 2 to Form 2001I (2000) Page.
How to draw up and submit calculations (information) on income paid to foreign organizations
The calculation includes: Start filling out the calculation from the title page and subsections 3.1, 3.2 and 3.3 of section 3. After that, fill out section 2 and lastly, section 1.
If there is no data for subsection 3.3 of section 3, do not include it in the calculation.
Number all pages in order, indicating their numbers in the boxes at the top. For example, the first page (title page) is “001”, the 12th page is “012”.
A declaration in form 3-NDFL is submitted to the tax office in several cases:
— for reporting by individuals conducting business activities on the income they receive;
- when an individual receives any income;
— to receive deductions for the costs of training and treatment, purchasing an apartment;
- to reimburse part of the mortgage costs.
When filling out the declaration form, some of its fields raise questions for those who do not have an accounting education. One of them is the taxpayer category code. A description of the values that must be entered in this field is available in the first appendix to the procedure, which sets out the rules for filling out the 3-NDFL declaration. It was developed by the Federal Tax Service.
So, let's take a closer look at what values can be entered in the field in question:
720 - the value is entered when filling out the form by a person who is registered with the tax service as an individual entrepreneur
730 - this code is intended for notaries and other persons who, in accordance with Russian legislation, operate in the form of private practice
740 - this value when filling out the 3-NDFL form for the taxpayer category code is indicated by lawyers who have organized a lawyer’s office for the purpose of doing business
750 - taxpayer code value used by arbitration managers
760 is a code for individuals who have received income for which, in accordance with the tax code, it is necessary to report to the Federal Tax Service, as well as for those who apply for a tax deduction
We will help you correctly prepare documents for the tax authorities
| 2015 |
Appendix No. 1
to the Procedure for filling out the tax return form for personal income tax (form 3-NDFL)
720 individual registered as an individual entrepreneur
730 notary engaged in private practice, and other persons engaged in private practice in accordance with the procedure established by current legislation
740 lawyer who established a law office
750 arbitration manager
760 other individual declaring income in accordance with Articles 227.1 and 228 of the Code, as well as for the purpose of obtaining tax deductions in accordance with Articles 218 - 221 of the Code or for another purpose
770 an individual registered as an individual entrepreneur and who is the head of a peasant (farm) enterprise.
When preparing individual tax returns, you may be required to complete a Country Code line. Let's talk about where to get this indicator and what country code you need to indicate for Russia.
Indicator "Country code" in tax returns
The indicator “Country code” (“Code of country of citizenship”, etc.) is given in some tax returns in which information is filled in regarding an individual taxpayer.
Such declarations include, in particular:
- Tax return for income tax (Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@). Details “Citizenship (country code)” of Appendix No. 2 to the tax return;
- Tax return for water tax (Order of the Federal Tax Service dated November 9, 2015 No. ММВ-7-3/497@). Details “Country of Citizenship Code” Information about an individual who is not an individual entrepreneur;
- Tax return for personal income tax (Form No. 3-NDFL) (Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@). “Country code” detail on the title page of the tax return;
Along with tax returns, information about the country code is indicated, for example, in a certificate of income of an individual (Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485@).
What code to indicate
The line “Country code” or a line with another similar name indicates the three-digit code of the country of which the individual taxpayer is a citizen, for which tax reporting information is being filled out. To fill out this line, the All-Russian Classifier of Countries of the World (OKSM) is used (Gosstandart Resolution No. 529-st dated December 14, 2001). If an individual does not have citizenship, indicate the code of the country that issued the identity document.
The Classifier code for Russia is 643.
Here are the OKSM codes for some other countries.
One of the documents required to obtain accreditation of a branch/representative office of a foreign company is a certificate indicating the taxpayer code or its equivalent. In the process of work, a frequently asked question is what a taxpayer code is and how this document should be drawn up.
In this regard, our company has prepared a short overview of the most common countries.
Cyprus
In Cyprus, this document is a Tax certificate. Tax certificate is issued upon request based on the application form. Only those companies that do not have tax debts, most of whose directors are residents of Cyprus, and whose management bodies make decisions on business management issues in Cyprus, can receive a certificate.
To obtain accreditation, a branch or representative office of a Cypriot company must submit a certificate issued by the Ministry of Finance of Cyprus no earlier than 12 months to MIFTS No. 47 in Moscow. at the time of submission of documents. The signature of the authorized person is certified by an apostille stamp.
Sample tax certificate
Great Britain
The UK Revenue and Customs Office is the authorized body that issues certificates and information notices on the assignment of tax numbers.
The required certificate can be issued in the form of a response to a request, indicating information about the assignment of a tax number or VAT number, the certificate is issued electronically and contains all the required details: issuing authority, reference number and date of formation, details of the company and its tax number, as well as a link to a website where you can verify the authenticity of this number.
Sample VAT certificate
To legalize an electronic document, you must contact a notary, who will certify the accuracy of the information contained in the document, and then certify the document with an apostille stamp.
A residence certificate is signed and stamped by an authorized HM Revenue and Customs officer and can even be issued to a company that actually operates outside the UK.
Sample certificate of residence
To obtain a residence certificate, the Company must prove that it is not an agency, unprofitable and that it is the owner of the income received.