Status of the taxpayer in the payment order

When filling out a payment order for payment of tax, you should indicate the status of the payer. The full list is presented in the Tax Code of the Russian Federation and some orders of the President of the Russian Federation. Let's consider in more detail how to determine the status of a taxpayer.

Duties

Taxpayers Legal entities and individuals who pay fees are recognized. Under the law, they have such duties:

• Register with the Federal Tax Service;
• Keep records of income (expenses) of taxable items;
• Submit to the Federal Tax Service declarations and financial statements;
• Submit documents on which the amount of taxes was calculated;
• To comply with the requirements for the elimination of identified violations, not to interfere with the officials of the Federal Tax Service in the performance of official duties;
• Within 4 years to keep accounting documents on the calculation and payment of taxes, income receipt and implementation of expenses incurred.

Taxpayers should also notify the FTS in writing about:

• Opening / closing of the account - within 10 days;
• Participation in organizations - within a month;
• Separate subdivisions in the Russian Federation - within a month;
• Declaration of bankruptcy, liquidation or reorganization - within 3 days;
• Change of location (residence) - within 10 days.

Rights

In turn, the taxpayer has the right to receive from the Federal Tax Service:

• Information on current taxes, clarifications on the application of legislation;
• To use privileges in accordance with the established procedure;
• Receive a deferral and a tax credit;
• Be present at the on-site inspection.

search for information

As already mentioned above, one of the duties of taxpayers is the payment of taxes. In this case, the status of the taxpayer in the payment order is indicated . Otherwise, there is a possibility that the funds will not reach the addressee.

The status of a taxpayer is a mandatory information. According to these data, the organization is identified. The status of the taxpayer consists of a two-digit number and is entered in the payment in field 101. The table shows all the existing statuses.

Division by taxes

The status of the current taxpayer depends on the type of tax paid. For example, if an enterprise transfers personal income tax from the salary of employees, then in payment it is necessary to put "02". If it is a question of payment of insurance premiums - "08". Detailed statuses for fees are listed in the table below.

Online Check

You can check the status of a taxpayer of personal income tax through the site of the Federal Tax Service. In order not to waste time on manual input of the TIN, PPC, 1C developers realized this possibility in the updated program "1C: Accounting". The results of the audit are reflected in the list of customers in the card, in the billing journal, in the book of purchases (sales), in the primary documents. To check the entire list of customers, you need to create a universal report on the register "Status of counterparties" by period. Options for verification are regulated by the Registry Operations Register of the Subsystem "Administration" in the "Support" menu.

After processing the information, the program returns the following results:

• "Organization is listed in the database" means that the counterparty is registered and has the status of an operating one.
• "Discontinued operations" means that the taxpayer is registered in EGRN, but did not have the status of an acting one. Here two options are possible: the counterparty has ceased operations or the checkpoint has been changed.
• "The checkpoint does not match the one indicated in the database" means that the entered combination of TIN, CAT in the registry has never been.
• "There is no counterparty in the database" means that the taxpayer does not have the status of an operating one; With the indicated TIN no one was registered.
• "Not subject to verification" - such a message is issued if the data of a foreign organization have been entered.

All reflected results of the validation are valid ± 6 days from the date of sending the request.

1C

Service for troubled customers in 1C was introduced in 2015. Updates were caused by changes in Federal Law # 134, according to which in the VAT declaration it was necessary to enter data on all invoices. Online status checks directly from 1C allow you to avoid errors when completing the declaration. If in response to a request comes a notification that the taxpayer is registered but did not have the status of an active one, the line with the counterpart is grayed out if the client is not found in the register at all - red. Similarly, these customers are reflected in the line "Counterparty" when entering the primary documents.

In the book of purchases (sales), the journal of invoices, the results of the check are displayed on a separate panel. If inactive documents are included in the report, they are highlighted in red and a button appears in the panel for selecting such lines. In the built-in declaration for VAT verification is carried out based on information from sections 8-12 of the Federal Law, its results are displayed on the counterparty panel.

By default, the check is performed once a week in the background and is performed by the TIN. To avoid errors when entering data into the database, it is necessary to perform the correctness control on the discharge. If the information is entered incorrectly, then in the "Counterparties" directory it will be highlighted in red. In the same way, all documents for such customers will be reflected. Only during the inspection it will be possible to avoid the situation when the taxpayer is registered in EGRN, but did not have the status of the current one and got into the report.

Personal Income Tax

The status of a taxpayer, but in a different form, needs to be checked when calculating personal income tax. Depending on the source and whether the individual is a resident or not, different tax rates are set. A Russian can pay personal income tax at rates of 9, 13 and 35%. The non-resident should transfer to the budget 15% of the received dividends and 30% for all other revenues. In addition to Russian legislation, there are also international treaties on the avoidance of double taxation. Tax rates for residents from the Allied countries are determined by these acts.

Terminology

According to Art. 207 of the Tax Code of the Russian Federation, a resident is a natural person who is on the territory of the Russian Federation for at least 183 days in 12 consecutive months. The countdown starts from the moment the person arrives on the territory of the Russian Federation, which is recorded in customs documents.

The status is fixed on the date of payment of income and is specified:

• For non-residents without permanent residence - on the date of completion of stay in the territory of the Russian Federation;
• For Russians with permanent residence - on the date of departure outside the Russian Federation.

The base is recalculated at the end of the tax period. Let us consider an example of calculating the number of days a citizen resides on the territory of the Russian Federation.

Example

The Russian has received income from Russian and foreign enterprises for the year. During this period, he repeatedly traveled outside the Russian Federation for business trips:

• 01.03-20.04 - to Germany;
• 15.08.-14.09 - in the USA;
• 20.12-20.01 - to Turkey.

The status of the payer of personal income tax is determined from the calculation of the number of days of stay in the territory of the Russian Federation. The days of crossing the border (01.03, 15.08 and 20.12) are not included in this calculation. That is, the taxpayer for a year was outside the country 90 days, and in the Russian Federation - 275 days. He is recognized as a tax resident and transfers to the budget fees at the rates prescribed in the Tax Code.

Exceptions

For some categories of payers, the status and number of days in the RF does not matter. Servicemen, employees of state authorities and local self-government, who are sent abroad, are always recognized as tax residents.

Documentation

The period of stay and absence in the territory of the Russian Federation must be confirmed by documents. This can be a certificate from the place of work, issued on the basis of data from the time sheets, migration card, passport with marks on crossing the border, etc.

Persons who are not officially employed, the boundaries of the Russian Federation do not leave, to prove their status as a tax resident, they can provide proof of identity. It should include data on citizenship and place of residence. In extreme cases, you can provide a certificate from the housing and communal services.