Individuals may be faced with the need to independently calculate their own income for tax purposes. For this purpose, a 3-NDFL declaration is drawn up. It includes the following types of income: from the sale of residential real estate, if it was owned for less than the period established by law, if the taxpayer received real estate as a gift from relatives who are not close, income from rental agreements, property rental, lottery winnings, etc. drawings, etc., if the source of income is not located on the territory of the Russian Federation.
The declaration is required to be submitted to receive a property deduction when purchasing real estate. It has an approved form and when filling it out, problems with OKTMO codes may arise, especially when a person works at different enterprises located in different areas of the locality.
File structure violation
Books/magazines appear empty after import/upload/send
Before uploading, check the field “Indication of the relevance of previously submitted information” in the accounting program (line 001). If the number “1” is entered, the data will not be downloaded. This code is used when providing an adjustment if the data in this particular section does not need to be adjusted and it is not required to be provided again.
The structure of the XML file is broken. The file NO_NDS.xx_xxxx_xxxx _xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx_xxxxxxxxxx_xxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxxxxxxx.xml cannot be processed
Try opening the file using the Internet Explorer browser without using Online Sprinter: double-click on the file saved in the folder. If it is empty or contains a list of dates, repeat the upload from the accounting program: the file structure is damaged. If the message persists, contact your accounting software vendor to set up the correct download.
Note.
Please check your invoice numbers. The characters > < ” & ' are not allowed.
An application error has occurred. Please contact support
If this message appears when you try to view imported sections of information, try opening the file using the Internet Explorer browser without using Online Sprinter: double-click on the file saved in the folder. If it is empty or contains a list of dates, repeat the upload from the accounting program: the file structure is damaged. If the message persists, contact your accounting software vendor to set up the correct download.
Note.
Please check your invoice numbers. The characters > < ” & ' are not allowed.
Inconsistency of completeness
The attachment "NO_NDS.xx_xxxx_xxxx_ xxxxxxxxxxxxxxxxxxxxxxxxx_xxxxxxxxxx_xxxxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxxxxxxx.xml" specified in the main file.
Upload detail files (purchase/sales ledgers, invoice journals).
How to do it:
- In the "Referent" program;
- In the Online Sprinter system.
The “RecognalXX” element cannot take the value 0 if any of the following conditions are met: “Appendix 1 to section XX has been completed...”
Upload detail files (purchase/sales ledgers, invoice journals).
How to do it:
- In the "Referent" program;
- In the Online Sprinter system.
File ID *** does not match the file ID of the main document
Check the correspondence between the TIN/KPP and the Federal Tax Service code in the file names - main (sections 1–7) and additional (8–12).
The structure (mask) of the file name should be as follows:
- NO_NDS_aaaa_bbbb_ ccccccccccdddddddddd_ eeeeffgg_ххххххххх-хххх-хххх-хххх-хххххххххххх.xml - main declaration file (sections 1–7).
- NO_NDS.8_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_ххххххххх-хххх-хххх-хххх-хххххххххххх.xml – purchase book (section 8).
- NO_NDS.81_aaaa_bbbb_ ccccccccccdddddddddd_
- NO_NDS.9_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_ххххххххх-хххх-хххх-хххх-ххххххххххххх.xml – sales book (section 9)
- NO_NDS.91_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_хххххххх-хххх-хххх-хххх-хххххххххххх.xml - information from additional sheets of the sales book (section 9.1)
- NO_NDS.10_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_хххххххх-хххх-хххх-хххх-хххххххххххх.xml – journal of issued invoices (section 10)
- NO_NDS.11_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_хххххххх-хххх-хххх-хххх-хххххххххххх.xml - log of received invoices (section 11)
- NO_NDS.12_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_хххххххх-хххх-хххх-хххх-хххххххххххх.xml - information on invoices issued by VAT defaulters (section 12), where: aaaa - transit tax inspectorate code (for all except the largest taxpayers, code s of transit and final IFTS match up)
- bbbb - final Federal Tax Service code (for all but the largest taxpayers, the transit and final Federal Tax Service codes are the same)
- cccccccccc - Taxpayer Identification Number
- ddddddddd - KPP (if the taxpayer is an individual entrepreneur, instead of TIN/KPP - a 12-character TIN)
- eeeeffgg - date, for example, April 27, 2015. displayed as 20150427
- хххххххх-хххх-хххх-хххх-ххххххххххх - unique file identifier
Where and for what is OKTMO used?
This classifier is used to account for the following municipalities of the Russian Federation:
- urban and rural settlements;
- districts;
- municipal areas;
- territories lying between populated areas;
- in the case of cities of federal significance - certain of their territories.
This classifier is used in various payment documents and receipts, which requires that it be indicated correctly and accurately, otherwise payments may not be received as intended. In particular, OKTMO is used in documents such as VAT, UTII, personal income tax declarations and in documents for payment of land and transport taxes, as well as for paying taxes.
Inconsistencies in Sections 1–7
If the value of the code at the location (accounting) (title page) is equal to 231, the code according to OKTMO (section 1, line code 010) may not be specified and is required for other values of the code at the location (accounting).
When the value of the code at the location (accounting) (title page) is equal to 231, the budget classification code (section 1, line code 020) may not be specified and is required for other values of the code at the location (accounting).
When filling out OKTMO (section 1, line code 010), one of the following amounts must be indicated:
- The amount of tax payable to the budget in accordance with paragraph 5 of Article 173 of the Tax Code of the Russian Federation (section 1, line code 030);
- The amount of tax payable to the budget in accordance with paragraph 1 of Article 173 of the Tax Code of the Russian Federation (section 1, line code 040);
- The amount of tax calculated for reimbursement from the budget in accordance with paragraph 2 of Article 173 of the Tax Code of the Russian Federation (section 1, line code 050).
In the absence of OKTMO (section 1, line code 010), the amounts are not indicated.
Section 1 of the VAT return must be completed. If the details in the settings are filled in, open section 1 for editing and click “Save” - the section will be filled in automatically.
Note.
Section 1 must be completed, even if the declaration is “zero”.
The tax period code (title page) can take values from 01 to 12 only if the code value at the location (accounting) is equal to 250
If the location code is other than 250, check the Tax Period (Code) field on the cover page. Possible values: “21 | I quarter", "22 | II quarter", "23 | III quarter", "24 | IV quarter" (in case of reorganization/liquidation - a separate list of codes). It is impossible to change the period in a declaration that has already been downloaded: you need to make corrections in the accounting program and upload the file again.
If the value of the tax amount payable to the budget in accordance with paragraph 5 of Article 173 of the Tax Code of the Russian Federation is greater than 0, the element “Priznal12” must be present and have a value.
If line 030 of section 1 is full, you must generate section 12. If you do not provide section 12, clear line 030 in section 1.
If there is no amount by which the tax base is adjusted when the price of sold goods (work, services) decreases (section 4, line code 110), the amount by which the tax base is adjusted when the price of sold goods (work, services) increases (section 4) must be indicated. , line code 100).
If there is no amount by which the tax base is adjusted when the price of sold goods (work, services) increases (section 4, line code 100), the amount by which the tax base is adjusted when the price of sold goods (work, services) decreases must be indicated (section 4 , line code 110)
In section 4, clear lines 060 and 090.
Note.
These lines must be filled out for the printed form, in accordance with Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected]
If there is no amount by which the tax base is adjusted when the price of sold goods (work, services) decreases (Section 6, line code 140), the amount by which the tax base is adjusted when the price of sold goods (work, services) increases (Section 6 , line code 120).
If there is no amount by which the tax base is adjusted when the price of sold goods (work, services) increases (section 6, line code 120), the amount by which the tax base is adjusted when the price of sold goods (work, services) decreases must be indicated (section 6 , line code 140)
In Section 6, clear lines 070 and 110.
The file does not match the schema. Element: “Information about the taxpayer - seller (legal entity)” parameter “Section 2, line 030. INN of the taxpayer - seller” has the incorrect value “0000000000”. The parameter must contain 10 characters. Taxpayer identification number of the organization.
In section 2, check line 030: if the seller taxpayer does not have a TIN, leave the line empty without filling it with zeros. If the taxpayer-seller is an individual entrepreneur, please indicate the appropriate o.
If the value of the transaction code (section 2, line code 070) is equal to 1011712 or 1011703, information about the taxpayer - the seller (section 2, line code 020 and 030) must be indicated. If the value of the transaction code (section 2, line code 070) is equal to 1011703, the TIN of the taxpayer - the seller (section 2, line code 030) must be indicated.
In section 2, fill in information about the taxpayer-seller: lines 020 (name) and 030 (TIN). Information must be filled in for transaction codes 1011703 and 1011712.
Why are new codes being introduced?
Currently, the codes of the All-Russian Classifier of Objects of Administrative-Territorial Division (OKATO), approved by the resolution of the State Standard of Russia dated July 31, 1995, are used.
No. 413. But starting from the new year, the All-Russian Classifier of Municipal Territories OK 033-2013 (OKTMO), approved by order of Rosstandart dated June 14, 2013 No. 159-st, will come into force. The new codes reflect in more detail the structure and levels of territorial organization of local government. They must ensure systematization and identification of municipalities and their constituent settlements. And solve the problem of collecting, automated processing, presentation and analysis of information on territorial units.
