In accordance with the rules of current legislation, individuals are required to pay income tax on all sources of their income. However, not all taxpayers know how to correctly indicate the type of income code in the 3-NDFL declaration for 2021, as well as on which sheet of this document this should be done.
- To view a blank declaration form, use this link.
- To 3-NDFD go to this address.
- Download the program for filling out a tax return here.
Income code in 3-NDFL: decoding
The code for the type of income in 3-NDFL (approved by Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/) is reflected in line 020 of Appendix 1 “Income from sources in the Russian Federation”. The specified two-digit code for the type of income in the 3-NDFL declaration has one of the following meanings:
| Type of income | Code of type of income in 3-NDFL |
| Income from the sale of real estate and shares in it, determined based on the price of the object specified in the agreement on the alienation of property | 01 |
| Income from the sale of real estate and shares in it, determined based on the cadastral value of this object, multiplied by a reduction factor of 0.7 | 02 |
| Income from the sale of other property | 03 |
| Income from transactions with securities | 04 |
| Income from property rental (hire) | 05 |
| Income in cash and in kind received as a gift | 06 |
| Income received on the basis of an employment contract or civil law contract (CLA), from which personal income tax was withheld by the tax agent | 07 |
| Income received on the basis of an employment contract or a civil law contract (CLA), from which personal income tax was not withheld by the tax agent, including partially | 08 |
| Income from equity participation in the activities of organizations (dividends) | 09 |
| Other income | 10 |
Where is the taxpayer category code filled in in the 3-NDFL declaration?
Structurally, the 3-NDFL certificate can be divided into two parts: the first will include sections that are required to be completed for each person; the second includes those sheets that need to be completed in individual cases. Thus, each individual who submits a tax return to the Federal Tax Service of Russia fills out the title page and sections I and II. Other sheets (A, B, C, D, D1, D2, E1, E2, G, G, I) are filled in optionally.
The 3-NDFL certificate opens with the title file, which includes basic data about the taxpayer: last name, first name and patronymic, registration address, identification document details - series and passport number. An important point is that the declaration is supplied with a signature, which certifies the completeness and accuracy of the data presented. In addition, the title page indicates:
- code of the Federal Tax Service - the local tax office to which 3-NDFL is submitted;
- taxpayer country code;
- code of the type of document certifying the identity of the payer;
- taxpayer category code.
We will dwell in more detail on the main codes indicated in the tax return. The Federal Tax Service Inspectorate code hides a specific tax office to which an individual submits documents at the place of residence or registration. For example, for inspection No. 25 in Moscow, the code “7725” is used. The country code indicates the state of which the taxpayer is a citizen. The Republic of Belarus owns the combination of numbers “112”, Kazakhstan – “398”; Russians enter the code “643” in their declaration.
Types of taxpayer codes
Another code to be filled out in the certificate indicates the category of the individual paying the tax. There are six such categories in total, and every taxpayer filling out 3-NDFL can include himself in them.
The table below shows the characteristics of a taxpayer with their corresponding numeric code:
For example, a tutor is a person who gives private lessons and is subject to registration as an individual entrepreneur. When filling out a tax return in form 3-NDFL, the tutor enters the code “720”. As for paying tax on additional income, in 3-NDFL the taxpayer category code is “760”. The same numerical value is indicated by persons claiming tax deductions.
Author: Mainfin.ru Team
Related terms
- How to fill out the 3-NDFL declaration - instructions, sample filling
- 3 Personal income tax in 2021 - sample of filling out a declaration
- How to submit a 3rd personal income tax return through State Services
- Certificate 2-NDFL - what is it and why is it needed?
- Income codes in personal income tax certificate 2 in 2021
- How to fill out a 2-NDFL certificate - sample and procedure
16:03 03.09.2020
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Code of type of income from sources outside the Russian Federation
In addition to taxable income received from sources in Russia, individuals must declare taxable income received from sources located outside the Russian Federation. Such income is reflected in 3-NDFL in Appendix 2 “Income from sources outside the Russian Federation, taxed at the rate of__%”.
The code for the type of income data must be indicated in line 031 of Appendix 2. This code can take the following values:
| Type of income | Code of type of income in 3-NDFL |
| Income in the form of the amount of profit of a controlled foreign company | 21 |
| Dividends | 22 |
| Interest | 23 |
| Royalty | 24 |
| Income from alienation of property | 25 |
| Income from the alienation of shares and similar rights, more than 50% of the value of which is represented by real estate located in another state | 26 |
| Income from the provision of independent personal services (professional services or other activities of an independent nature) | 27 |
| Income from employment (salaries and other similar remuneration) | 28 |
| Directors' fees and other similar payments received as a member of the board of directors or any other governing body of the company | 29 |
| Income from personal activities as a theater, film, radio or television artist, musician or athlete | 30 |
| Income from public service | 31 |
| Other income | 32 |
Read also
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Tax period codes for VAT returns
Use one of these codes in your VAT return:
- 1st quarter - 21;
- 2nd quarter - 22;
- 3rd quarter - 23;
- 4th quarter - 24.
If an organization undergoes liquidation or reorganization:
- 1st quarter - 51;
- 2nd quarter - 54;
- 3rd quarter - 55;
- 4th quarter - 56.
When executing a production sharing agreement, special codes are provided:
- 01-12 - for January - December;
- 71-82 - for January - December during reorganization or liquidation.
Russian Federation code
Individuals applying for a reduction in the tax base, when filling out the title page of the declaration form, will immediately pay attention to such a cell as the country code. It is located in the line requiring the entry of information about the taxpayer, consists of three empty cells and involves entering a three-digit numeric code.
Attention! In this column, the taxpayer who is preparing the 3-NDFL form must indicate the code of the country of which he is a citizen. Therefore, if an individual does not have citizenship of the Russian Federation, then he needs to write the numeric code of his home country.
What is a country code
In order for different countries, together with additional territories that are also part of them, to participate in data processing and exchange of information on a global scale, each of them was assigned a specific code, the so-called geographical country code.
These codes can consist of both numeric and letter combinations. There are three different systems for coding countries. The first of them uses two-letter codes, the second uses three letters, and the third, which is the most common, and is used in the tax return form, uses three numbers.
Country code Russia
For each state, with the help of a special classifier of countries of the world, approved by the decree on state standards of Russia under number 529, issued on December 14, 2001, its own code is assigned. Thus, the numerical combination – 643 – has been introduced for the Russian Federation.
To find out the code of any other country, you just need to use the all-Russian classifier. For example, the Republic of Austria is assigned code 040, Greece - 300, Israel - 376, Colombia - 170, and the Democratic People's Republic of Korea - 156.
Taking into account the above information, the taxpayer drawing up the first sheet of 3-NDFL, who is a citizen of the Russian Federation, needs to put the digital combination 643 in the field signed as the country code.
Results
The budget classification code is one of the details indicated in the 3-NDFL declaration. When paying tax in accordance with the declaration, the same BCC is indicated. The KBK error in the declaration is corrected by submitting a clarification, and the KBK error in the payment order is corrected by submitting an application for clarification of the payment.
Sources:
- Tax Code of the Russian Federation
- Order of the Ministry of Finance of Russia dated August 28, 2020 N ED-7-11/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Why is budget classification needed?
Budget classification allows you to track income and expenses (indicating sources of financing), and carry out financial control based on the entered codes.
The codes ensure comparability of indicators across different budgets. With their help, finances are grouped according to their specific use. In this case, misuse of funds can also be identified. Budget classification is used to facilitate financial control. Its codes are grouped into groups to make searching easier. Revenue items of the budget are distinguished by sources of financial receipts. Expense items show the areas in which these funds will be used.
Codes are also necessary so that the state can plan and manage cash flows. If they are entered incorrectly, the payment will not be sent to the correct address. In this case, the taxpayer may be assessed penalties for non-payment. To correct such an error, submit an application for clarification of payment to the tax office. In this case, penalties will be reversed.
How to draw up an application for clarification of the KBK, read the article “Sample application for clarification of a tax payment (error in the KBK).”
In 2021, BCCs are determined by order of the Ministry of Finance of Russia dated November 29, 2019 No. 207n. They are adjusted quite often, so before the start of the reporting period you should always check the relevance of the required codes.
Which BCCs are indicated when filling out a declaration in form 3-NDFL (by an individual entrepreneur, notary, lawyer)? The answer to this question is in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.
Features of submitting a declaration
As already mentioned, the taxpayer must submit a tax report to the inspectorate no later than April 30 of the following year.
How can he do this? According to the requirements of the Tax Code, it is permitted to submit a report for verification in both paper and electronic formats. Having decided to submit a report to the Federal Tax Service on paper, the taxpayer can either personally visit tax officials or send the completed report using postal services.
Citizens who submit a report to the inspectorate through an electronic document management system have much more opportunities. This can be done in two ways: through the personal account of the Federal Tax Service on the website nalog.ru or using the State Services portal www.gosuslugi.ru.
To send a tax report through the Federal Tax Service website, you must first contact the inspectorate to receive a login and temporary password. Due to the fact that a visit to the tax office cannot be avoided, this method is not the most popular among payers. However, once registered, a person will have access to all information about their tax payments.
The Gosuslugi portal is used by taxpayers everywhere, not only for transmitting the 3-NDFL report to inspectors. The main advantage is the simple registration method: for this you only need to enter information about some documents. After this, the payer has the opportunity to track all information about himself, from fines to the transfer of tax returns.
Identity document code
In bold type on the title page of the tax return is a phrase such as information about an identity document. And the first thing you need to indicate in this column is the document code.
Since the current tax legislation simultaneously provides for several types of business papers with which an individual can confirm his identity, each of them is assigned a specific code:
- 21 – if the taxpayer enters information into the declaration from a passport, which indicates that he is a citizen of Russia, and began to be valid no later than 01.10.1997;
- 12 – if an individual has the legal right to reside and stay permanently on the territory of the Russian Federation, but is not a citizen of this state (the so-called residence permit);
- 91 – if the applicant for a reduction in the tax base has another document, in addition to a passport and residence permit, intended to confirm his identity.
