Reporting period quarter 21. Codes in the income tax return. Ciphers and codes in payment orders

The tax period for VAT is stipulated in Art. 163 of the Tax Code of the Russian Federation. Knowing it is necessary in order to pay tax on time and report on it. The duration of the VAT tax period has changed more than once: it was equal to both a month and a quarter. From our article you will find out for what period the VAT declaration is now being drawn up and in what time frame you need to report and pay off this tax.

What is the difference between the tax period and the reporting period?

The tax period is the time after which the tax base is determined and the tax is calculated. Each type of tax has its own taxable period, and each of them can contain several reporting.

The reporting period is the time at the end of which reports are drawn up and submitted. Besides, reporting period can also be established for taxes for which reporting is submitted only once per tax year, but during this year, intermediate (advance) payments are calculated for them (for example, the simplified tax system, land and transport taxes).

Read more about the tax and reporting period in this article.

Tax period for VAT

The tax period for VAT is a quarter (Article 163 of the Tax Code of the Russian Federation). If the registration of an enterprise took place after January 1, then the day of its registration (clause 2 of article 55 of the Tax Code of the Russian Federation) will be considered the beginning of its tax period for VAT. If the company was liquidated or reorganized, then the last tax period will be the day of its liquidation (reorganization), that is, the day when the procedure was formalized by the corresponding entry in the Unified State Register of Legal Entities (Clause 3, Article 55 of the Tax Code of the Russian Federation).

Tax period for VAT in 2019

The VAT tax period in 2019 is still a quarter. And no changes are expected here. Payment of VAT is made until the 25th in equal shares of 1/3 of the total amount of accrued tax for 3 months following the tax period (clause 1 of article 174 of the Tax Code of the Russian Federation).

VAT reporting period

The reporting period for VAT coincides with the tax period and is a quarter. This means that VAT reporting is compiled on a quarterly basis (that is, data is entered into the form not on an accrual basis, but separately for each quarter). In other words, the VAT declaration is submitted to the Inspectorate of the Federal Tax Service at the end of each quarter of the year and contains only data related to that particular quarter.

The deadline for filing VAT reporting in 2019 is no later than the 25th day of the month following the tax period (clause 5, article 174 of the Tax Code of the Russian Federation). This provision applies to both VAT taxpayers and tax agents for this tax.

The declaration must be submitted to in electronic format... If the declaration is submitted on paper, it is considered not submitted. In this case, a penalty will be charged for failure to submit a declaration (Article 119 of the Tax Code of the Russian Federation), and blocking of the account is also possible (Clause 3 of Article 76 of the Tax Code of the Russian Federation).

In addition to taxpayers, the VAT declaration is submitted (clause 5 of article 174 of the Tax Code of the Russian Federation):

tax agents who are not VAT payers or who are exempted from duties related to the calculation and payment of VAT;
enterprises that are not VAT payers, but issued an invoice with a dedicated VAT amount.

In the event of liquidation or reorganization of an enterprise, it is better to coordinate the time for submitting VAT reports with the local tax authorities (clause 5 of article 55 of the Tax Code of the Russian Federation). If there is no such agreement with the inspectors, then the declaration should be submitted to fixed time... But this must be done before the date of liquidation / reorganization, since after making an entry about this in the Unified State Register of Legal Entities, the enterprise no longer exists, there is no one to submit reports.

Current legislature Russian Federation obliges persons with physical or legal status to make tax payments to the state treasury. Eligible citizens are given a certain amount of time to pay the fees.

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In this article, we will cover the following information:

what is the tax period;
what types it includes;
tax period 22, this is what quarter;
consider the features of UTII, VAT and payment of income tax.

What it is

The time allotted for the payment of a specific government fee is called the tax period. The definition of the corresponding concept is given by Article 55 of the Tax Code of Russia. The first paragraph states that the period for payment can be one calendar year or another amount of time provided for by this regulatory framework.

When the period ends, at the end of the period, employees of the Federal Tax Service of the Russian Federation calculate the amount of the fee (payable) and the base (for what) with the declaration (reporting document on the person's income).

NP can be from one or more terms. For example: the fee is paid not once, but three times in 1 calendar year.

The Tax Code states that if an enterprise was opened in the period from 1.12 of the current year to 31.12 of the next year, then the period for payment of the federal fee will be the interval between the moment of its creation and the same day, but next year. Example: an entrepreneur in 2019 will make tax payments for 2017.

At the end of the enterprise until the moment of completion current year the tax period is the interval: opening - closing day.

What are the types

The corresponding timing includes five types:

1 month;
quarter;
half a year;
9 months;
1 year.

On account to determine the amount money only calendar days are accepted for payment. Everything counts: weekends, holidays and weekdays. The quarter is three months. There are four such periods in a year (12 in total).

Code 22 is what quarter

When the owner of the company submits the declaration, he indicates a special code. It always consists of two digits, starting at 01 and ending at 99.

The codes are necessary for the employees of the tax inspection to simplify the determination of the appropriate base (characteristic of a specific object of taxation) and calculate the amount of the fee.

The payer needs to be careful about their selection before entering them into the documentation. Errors will result in failure of the operation.

The classification of the distribution of identifiers to taxpayers contains 8 sections:

documentation drawn up on a monthly basis (from January to December, 01 - 12, respectively);
declarations that are submitted on a quarterly basis (from 1 to 2 quarters, 21-24);
annually, only one code - 34;
on an accrual basis from the beginning of the new year;
for taxpayers belonging to a consolidated group;
codes for securities that are issued within the framework of an investor partnership;
reorganization or liquidation of an enterprise;
other documentation. There are three codes here:

Code 22 refers to the second section and indicates quarter-2. Two-digit codes are found both in declarations and in payment documents. They are put in specially designated places. The first digit means that the specific tax is levied by quarters, and the second indicates their number.

Taxpayers have misconceptions regarding the concepts of "Code" and "Field". The latter is also available in payments. Field "22" was introduced in 2014, March 31. In payment documents, the corresponding columns contain unique identifiers payments or charges (UIP or UIN, respectively).

In the field, numbers are entered when a person is assigned a fine, penalties or debts. If they are absent, "0" is put in the column. Field "22" has nothing to do with reporting on the periods of payment of fees by the Federal Tax Service of the Russian Federation! The code is placed on the title page.

Individual entrepreneurs who have chosen a simplified taxation system use the designations of cumulative totals: quarter, 6, 9 months and year. 95 and 96 when changing the type of payment and liquidation, respectively. In such cases, "21-24" does not fit either.

VAT

In this case, "22" goes as KVO. Operation type code. Payment of VAT (value added tax) is provided for by article 163 of the Tax Code of Russia.

It is produced quarterly. 22 KVO is responsible for chargebacks on an advance basis. If it is about reporting, then the corresponding code still refers to quarter II.

ENDV

There is a nuance here regarding the term for the payment of the single tax on temporary income. It must be paid before the 20th of the month that passes the quarter. In fact, the deadline is 25. If applicable, code 22 is indicated in the document issued for the second quarter.

When liquidating an enterprise, it is forbidden to enter standard code numbers (21-24)! In the appropriate case, the 1st quarter is encrypted as 51, the second - 54, the third - 55, the fourth - 56. The set of the declaration includes a special attachment. It contains a cheat sheet to avoid mistakes.

Income tax

Fees withheld from the income of organizations are subject to regulation 1 of clause of article 285. It states that corporate income taxes are paid both annually and quarterly.

In the first case, 34 fits, and in the second, the standard code is 22. Individuals declare on personal income tax. When reporting to the CGN, the code corresponding to quarter II is not set.

Individual entrepreneurs and organizations (LLC, CJSC, LLC) are required to pay taxes. To facilitate their work, employees of the Federal Tax Service use special codes developed taking into account the current regulatory framework.

There are five types of tax periods, each of which is tied to the type of payment. The quarterly fee is numbered with codes: 21, 22, 23 and 24. A table with codes is attached to the procedure for filling out the declaring documentation so that the designer can double-check the entered data.

IN tax returns be sure to indicate the tax period code. The numerical designations of the periods depend on the type of declaration. What codes to set when reporting taxes, we will figure it out in this article.

The tax period code contains two digits. In addition to declarations, such a code is put down in payment orders for paying taxes. Thanks to these codes, the inspectors of the Federal Tax Service determine the reporting period based on the submitted declaration. Also, such a code will make it clear to the Federal Tax Service that the company is being liquidated (upon liquidation, its code is put).

Types of tax periods:

month;
quarter;
half a year;
9 months;

The tax period code is fixed at title page declaration or other reporting form. Usually, payers can find all codes for a particular declaration in the order of filling out the declaration (in the appendix). For example, for a profit tax declaration, the period codes are prescribed in the Order of the Federal Tax Service of the Russian Federation dated 19.10.2016 No. ММВ-7-3 / 572 @.

If the tax is considered on an accrual basis, returns 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 return is submitted monthly, the codes will be as follows:

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

The coding for the monthly reporting of consolidated groups starts with code 57 and ends with code 68.

When liquidating a company, you need to put code 50.

For property tax apply other codes:

21 - I quarter;

17 - half a year;

18 - 9 months;

51 - I quarter during reorganization;

47 - half a year during reorganization;

48 - 9 months upon reorganization.

Simplified codes

Upon delivery annual declaration according to the simplified tax system, code 34 is applied.

There are also special codes for STS:

95 - the final tax period when the tax regime is changed;

96 - the last tax period before the end of activities on the STS.

Codes for UTII

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

21 (51) - I quarter (I quarter during liquidation);

22 (54) - II quarter (II quarter during liquidation);

23 (55) - III quarter (III quarter during liquidation);

24 (56) - IV quarter (IV quarter during liquidation).

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

The Tax Code of Russia establishes the filing of quarterly reports on the payment of VAT, the period is the same for both payers and tax agents for this type of taxation. The accountant of each organization or individual enterprise must, by the end of the quarter, calculate the taxable base and determine the amount of tax to be paid. It is required to be paid no later than the 25th day of the month, and it is not paid immediately, but in installments: the payer monthly pays one third of the accrued tax. The tax period in the VAT return must be correctly identified with the appropriate code.

Displaying the tax period

The declaration is submitted to tax authorities no later than the 25th day of the month following the end of the reporting period. This document can only be submitted in electronic form, for this you will need to make an electronic signature. Since the period is a quarter, organizations submit reports every 3 months.

One of the reporting features is that it is necessary to correctly display the tax period code in the VAT return, it is recorded on the title page. Information about this can be found in the Order of the Federal Tax Service No. ММВ-7-3 / 558 @.

The code is displayed like this:

First quarter - code number 21;
Second quarter - code number 22;
Third quarter - code number 23;
Fourth quarter - code number 24.

From the beginning of 2017 introduced new form reporting submission, more details can be found in Order No. ММВ-7-3 / 696 @.

Reporting and tax period

According to the rules established in the Tax Code, each tax period may have one or more reporting periods. When filling out a VAT declaration and paying this type of tax, they coincide: the tax period is equal to one reporting period. This means that the amount of tax to be paid is not calculated on an accrual basis: only those transactions that were carried out during the reporting period, that is, during one quarter, are taken into account.

Period codes tax reporting is a special digital coding that allows you to quickly and accurately determine the time for which the reporting information was submitted. Officials have provided for individual designations - a special codification or coding. In this article, we will tell you how to correctly determine the codes when drawing up fiscal reports.

So, for each type of fiscal report, officials have provided an individual codification. It's hard to remember all the meanings This is why accountants are often confused, tax period 21 is which quarter or month? Depending on the type of fiscal declaration, one code can have several meanings. But there are ciphers that are identical for several types of declarations. Let's understand the features of codification in more detail.

Main purpose

To designate a specific period of time for which the fiscal reporting form was drawn up, a special codification is provided. This code is a two-digit number, for example, tax period: 22, 34, 50.

This codification is a very convenient grouping of reports by the time of their formation. For example, this cipher allows you to quickly determine for what period of time the taxpayer calculated and calculated the tax to the budget.

For each type or code of tax reporting (KND), an individual codification procedure is provided. Consider how the ciphers are determined for the main types of reports in the Federal Tax Service.

The taxpayer category and status is irrelevant for determining the encoding. That is, the FTS approves the ciphers individually for each form or report form, regardless of the type of payer of fees, contributions and taxes. That is, this encoding is applied and legal entitiesand individual entrepreneurs, and private practices and ordinary citizens.

VAT declaration

The current VAT reporting form, as well as the procedure for filling it out, was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / 558 @. For codification, two-digit numbers are used, in which the first digit is 2, and the second identifies the quarter number in chronological order. For example, the tax period code for Q2 2019 for a value added tax return would be "22".

And the tax period is 24, which quarter is this? For reporting on value added tax, this code designates the 4th quarter. Accordingly, tax period 23 is which quarter? This is the third quarter of the reporting year.

Similar rules are established for fiscal reporting, which has to be submitted on a quarterly basis. For example, when filling out reporting forms for water tax or UTII indicate similar codes. For example, use tax period code 24 for quarter 4.

Tax period code 21 - what is it in the UTII declaration? This is a report for the first three months of the year (Q1).

Profit reports

The codification of "profitable" reporting is somewhat different from the quarterly forms. So, the profit declaration is filled in on an accrual basis from the beginning of the year.

So, define ciphers like this:

for the first quarter, indicate "21";
tax period code 31 - this is a report for the 1st half of the year;
tax period 33 - which quarter is it? This is not a quarter in profitable reporting, this is information for the first 9 months of the reporting year;
tax period code 34 - annual information from January to December.

If the company submits profit reports on a monthly basis, then a completely different codification is applied. For example, 35 is the first month of the year, 36 is the second, 37 is the third, and so on.

The key rules for filling out income tax reports are regulated in the Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / 572 @.

Tax period 50 is used in the report if the company was in the process of reorganization or liquidation. That is, use cipher 50 to reflect the last fiscal term during the reorganization (liquidation) of the organization.

Consolidated group information

Often, information on income tax is generated not for one individual subject, but for several companies at once or separate divisions... Such associations are called a consolidated group.

If such a consolidated group provides a report to the Federal Tax Service, then a specific coding is indicated in the income tax declaration:

The value "13" is intended to indicate fiscal information generated for 1 quarter. of the year.
Coding "14" - information provided by the consolidated group of taxpayers for the first half of the year.
Designation "15" - the report was generated by a group of taxpayers for the first nine months (January-September).
The numbers “16” indicate that the information in the declaration is provided for the full financial year from January to December for the consolidated group of taxpayers.

Payroll reports

Reports on wages, insurance contributions and withholding taxes are also individually coded.

A separate reporting period is provided for the 6-NDFL report - code 90, which indicates the year before the reorganization and (or) liquidation of the reporting company. Use a similar cipher to compile a single calculation of insurance premiums.

Common values \u200b\u200bfor payroll reports:

code 21 - the first three months;
tax period 31 (which quarter is this?) - 1 half year or the first 6 months on an accrual basis;
code 33 - 9 months from the beginning of the year;
tax period 34 (which quarter is this?) is a full calendar year or 12 months from January to December.

It is worth noting that the tax reporting period - code 34 in almost all types of reporting forms in the Federal Tax Service denotes the full calendar year (January-December). Moreover, the status and category of the taxpayer does not play any role. That is, both organizations (legal entities) and individual entrepreneurs, as well as ordinary citizens, must apply the code when drawing up a 3-NDFL declaration and other forms of fiscal reports and declarations.

Encoding table

As we noted above, it is rather difficult to remember the coding for each form and type of fiscal declarations and other statements. An error in filling out the form can be costly for the company. For example, the accountant will indicate the wrong code in the report, therefore, the tax authorities will not take into account the information submitted and will impose a fine for late provision of information.

To eliminate errors when filling out forms and forms in the Federal Tax Service, use the professional memo, which contains all the current codings by type of fiscal form.

All codes of tax periods for declarations in the table

Ciphers and codes in payment orders

When preparing payment orders for the payment of fiscal obligations in favor of the Federal Tax Service, a completely different coding is used. The payment order contains a ten-digit code of the format: "XX.XX.YYYY", where XX is the alphabetic and numerical designation of the time period for which the taxpayer transfers the tranche to the state budget, YYYY is the calendar year for which budget payments are calculated.

For instance:

quarterly calculations - "КВ.0Х.2018". For example, payment of VAT for the 2nd quarter - "КВ.02.2018";
monthly payment, for example, for September, it is designated "MS.09.2018";
semi-annual payment: "PL.01.2018" - for the first half of the year and "PL.02.2018" - for the second;
payment based on the results of a calendar year is designated "ГД.00.2018".