The Tax Code enshrines the obligation of persons calculating and paying taxes to submit a declaration at a specified time. This requirement applies to individuals and organizations.
Citizens reporting income tax submit a declaration of Form 3- NDFL. The taxpayer category code is a digital designation that is indicated on the cover page. Further consider what it means.
Taxpayer category code
When filling out the first sheet of the declaration, the person who submits the document must indicate which category it is included in. The legislation provides for 6 digital signs. For clarity, we present codes of categories of taxpayers in the table.
720 | A citizen registered as an individual entrepreneur. |
730 | Private notary public, another private practitioner. |
740 | The person who established the law office (lawyer). |
750 | Arbitration Manager. |
760 | Another person reporting taxes on personal income tax , counting on receiving a deduction or submitting a declaration for a different purpose. |
770 | A citizen registered as an individual entrepreneur and is the head of the peasant farm (peasant (farmer) household). |
Thus, an ordinary individual who does not carry out activities as an individual entrepreneur, reporting on income from the sale of his property, puts the number 760 in the " Taxpayer category code " field.
What other numbers are there on the title page?
In addition to the category code, the taxpayer indicates the codes:
- IFTS.
- Countries.
- Type of document that certifies the identity of the declarant.
IFTS code
Here, the subject must indicate the code of the tax office to which he submits the declaration. The document is submitted to the supervisory authority at the address of residence / place of stay of the person in the Russian Federation.
For example, when submitting a declaration for f. 3-NDFL in IFTS № 14 in Moscow, you must specify the code 7714.
Country designation
The code is indicated on the basis of the All-Russian classifier. It is necessary to designate the country of which the payer is a citizen. If this is Russia, then you need to put the number 643.