Taxpayer Status in Payment Order

When filling out a payment order for tax, the status of the payer should be indicated. A complete list is presented in the Tax Code and some orders of the President of the Russian Federation. Let us consider in more detail how to determine the status of a taxpayer.

Responsibilities

Taxpayers legal entities and individuals who pay fees are recognized. By law, they have the following responsibilities:

• register with the Federal Tax Service;
• keep records of income (expenses) of objects of taxation;
• submit declarations and financial statements to the Federal Tax Service ;
• submit documents on which the amount of taxes was calculated;
• comply with the requirements to eliminate the identified violations, do not interfere with the officials of the Federal Tax Service in the performance of official duties;
• for 4 years to keep accounting documents on the calculation and payment of taxes, revenue and the implementation of expenses.

Taxpayers must also notify the FTS in writing of:

• opening / closing an account - within 10 days;
• participation in organizations - within a month;
• Separate units 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 applicable taxes, clarifications on the application of legislation;
• to use privileges in the established manner;
• receive deferral and tax credit;
• be present at the field inspection.

Search for information

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

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

Tax division

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 “02” should be put in the payment. When it comes to paying insurance premiums - “08”. Detailed fee statuses are listed in the table below.

Online check

You can check the taxpayer status of personal income tax through the website of the Federal Tax Service. In order not to waste time manually entering the TIN, PPC, 1C developers implemented this feature in the updated 1C: Accounting program. The results of the check are reflected in the list of customers in the card, in the invoice journal, in the purchase (sales) book, in primary documents. To check the entire list of customers, you need to generate a universal report on the register "Status of counterparties" by period. Verification options are regulated by the Regulatory Operations register of the Administration subsystem in the Support menu.

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

• "The organization is listed in the database" means that the counterparty is registered and has the status of the current one.
• “Terminated activity” means that the taxpayer is registered in the USRN, but did not have a valid status. Two options are possible here: the counterparty ceased operations or the checkpoint was changed.
• “PPC does not match the one specified in the database” means that the entered combination of TIN, PPC has never been in the registry.
• “There is no counterparty in the database” means that the taxpayer does not have an active status; no one has been registered with the indicated TIN.
• “Not subject to verification” - such a message is issued if the data of a foreign organization is entered.

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

1C

The service for finding problem customers in 1C was introduced in 2015. Updates were caused by changes in Federal Law No. 134, according to which all VAT invoices had to be entered in the VAT declaration. Online status checks directly from 1C allow you to avoid errors when filling out a declaration. If the response to the request is a notification that the taxpayer is registered, but did not have a valid status, then the line with the counterparty is grayed out, if the client is not found at all in the registry, it is red. These clients are reflected in the same way in the line “Counterparty” when entering primary documents.

In the book of purchases (sales), the invoice journal, the results of the verification are displayed in a separate panel. If inactive documents appear in the report, they are highlighted in red and a button appears in the panel for selecting such lines. In the built-in VAT declaration, checks are 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 according to the TIN. To avoid errors when entering data into the database, it is necessary to control the correctness of the discharge. If the information is entered incorrectly, then in the "Counterparties" directory it will be highlighted in red. All documents for such clients will be reflected in the same way. Only during the audit it will be possible to avoid the situation when the taxpayer is registered in the USRN, but did not have a valid status and is included in the report.

Personal income tax

The taxpayer status, but in a different form, must 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 the rates of 9, 13 and 35%. A non-resident must transfer to the budget 15% of the amount of dividends received and 30% of all other income. In addition to Russian legislation, there are also international treaties regarding the avoidance of double taxation. Tax rates for residents from allied countries are determined by these acts.

Terminology

According to Art. 207 of the Tax Code of the Russian Federation, a resident is an individual who is in the territory of the Russian Federation for at least 183 days for 12 consecutive months. The countdown starts from the moment a 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 their stay in 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. Consider an example of calculating the number of days a citizen is in the territory of the Russian Federation.

Example

For a year, a Russian received income from Russian and foreign enterprises. During this period, he repeatedly traveled outside the Russian Federation on business trips:

• 03/01/20/04 - to Germany;
• 15.08.-14.09 - in the USA;
• 12.20-20.01 - to Turkey.

Personal income tax payer status is determined by calculating the number of days spent in the territory of the Russian Federation. The days of border crossing (01.03, 15.08 and 20.12) are not included in this calculation. That is, the taxpayer for the year was outside the country for 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. Military personnel, employees of state authorities and local self-government, seconded outside the Russian Federation, are always recognized as tax residents.

Documents

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

Persons who are not officially employed do not leave the borders of the Russian Federation, to confirm their status as a tax resident, they can provide an identity document. It must indicate citizenship and place of residence. In extreme cases, you can provide a certificate from the utilities.