When the taxpayer pays the payment order status should indicate the fulfillment. A complete list of tax codes and some decrees of the Russian President is presented. We consider in detail how to determine taxpayer status.
Taxpayers are legal entities and individuals who are recognized as paying taxes. According to the law, they are entrusted with such duties:
- to register with the Federal Tax Service;
- Keeping records of income tax (losses);
- Making FNS declarations and financial statements;
- To meet the requirements not to interfere with federal tax service officials in the performance of official duties to eliminate identified violations;
- Keeping accounting records of accounts and payment of taxes, receipt of revenue and realization of expenditure for 4 years.
Taxpayers must also notify the Federal Tax Service in writing:
- Opening account closing – within 10 days;
- Organization participation – for one month;
- Russia by separate divisions – for one month;
- Declaration of bankruptcy, debt repayment or restructuring – within 3 days;
- Change of location (residence) – within 10 days.
Accordingly, the taxpayer is entitled to receive from the Federal Tax Service:
- Explanatory information on existing taxes, enforcement of laws;
- use of facilities in prescribed manner;
- Get a temporary relief and tax credit;
- Attend field inspection time.
As mentioned, the taxpayer responsibility is to pay a tax. Besides this taxpayer status note payment order. Otherwise there is a possibility that the funds will not reach the recipient.
Taxpayer Status – It is mandatory to fill the information. According to this information it is identified by the organization. Taxpayer status consists of two digits and payment field 101.
Taxpayer does not bear type of tax depending on current status. For example, if a company lists personal income tax on employees’ wages, then the payment must be made under “02”. “08” – it comes to insurance premium payment.
Taxpayers can check personal income tax status through the FNS site. Manual input of orders does not waste time Inn, KPP, developers 1C update program “: Accounting 1C” implemented this feature. In the test result invoice, books purchased only the primary document (sales) is recorded in the customer card list in the log book. To check the complete list of customers, you need to create a public register report “State of Counterparties” on the deadline. Scanning options are managed under the Register “Scheduled Operation” sub-system “Administration” “Support” menu.
After processing the data, the program returns the following results:
- “Registered in the administration database” means that the counterparty is included and the status is current.
- “Obsolete activities” means that the taxpayer was USRRE registered, but was not in current status. There are two options: contractor work is suspended or PPC is changed.
- “Base Not Specified PPC” means that the VAT adjustment has not been introduced in the Cat Registry.
- “Base no counterparty” means that the taxpayer has no current status; No one has registered with this INN.
- “Not checked” – this message is issued, if the information of the foreign organization is introduced.
All test results are reflected ± 6 days after sending the request.
In 2015, the search service for problem clients in 1C was introduced. The update was caused by the change FZ№134, according to which VAT return data was suppressed on all invoices. Online check statuses from 1C to avoid direct errors when declaring completion. Then, in response to the notification request that the taxpayer is registered, but the current status was not, the line is gray with a counterparty, if the client is usually not found in the registry – red. Similarly, these customers are reflected in the “Counterparty” line when the initial document entry is made.
The result of book purchase (sale), invoice or invoice journal scan is displayed in a separate panel. If there are inactive documents in the report, they will be highlighted in red and the button will appear in the panel for line selection. The mouse check is carried out based on the information found in the built declaration of federal law sections 8-12, the results are displayed in the panel provider.
Default checks are performed once a week in the background and completed by VAT. To avoid mistakes when entering data into the database, it is necessary to monitor the correctness of sections. If the information is not written correctly, then it will be highlighted red in “Counterparties”. Similarly all the documents about the customers will be reflected. Audit is a situation where the taxpayer is registered USRRE, but was not active status and it is included in the report to avoid only time.
Taxpayer status, but different forms, it is necessary to check if personal income tax calculation. Depending on the source, and whether the natural person is a resident or not, different tax rates are set. Russians can pay 9, 13 and 35% rates on edge holes. A non-resident will transfer 15% of the dividend amount on all other income and 30% of the budget. In addition to Russian law, there are also international agreements on the avoidance of double taxation. Tax rates for residents of related countries are determined by this carnage.
According to Art. 207 of the Tax Code of the Russian Federation, the resident is a natural person, within the borders of the Russian Federation for at least 183 days within 12 consecutive months. The countdown begins with the arrival of people at the border of the Russian Federation, which is recorded in customs documents.
Must confirm income status specified on settlement and date:
- for non-residents without permanent residence – on the date of termination of stay on the border of the Russian Federation;
- On the date of departure from Russia – Russians with permanent residence.
Recalculation of basis is carried out at the end of the tax period. Consider the example of calculating the number of days of stay of citizens in the Russian Federation.
Russians received income from Russian and foreign companies for years. During this time, he repeatedly crossed the borders of the Russian Federation on business trips:
- 01.03-20.04 – in Germany;
- 15.08.-14.09 – in the United States;
- 20.12-20.01 – will be Turkey.
PIT paying status is determined by calculating the number of days of stay within the borders of the Russian Federation. This calculation does not include the days of crossing the border (01.03, 15,08 and 20.12). 275 days – the taxpayer for the year means outside the country of the Russian Federation 90 days, and. He is recognized as a tax resident and does not bear the budget tax at the rates prescribed by the Tax Code of the Russian Federation.
The status of taxpayers in some categories and the number of days of stay in the Russian Federation does not matter. Military persons seconded from employees of state power and local self-government in the Russian Federation, are always recognized as tax residents.
Absence from the date and territory of the Russian Federation must be documented. It can be an employment certificate, time sheet data from time to time, transfer card, passport with a border crossing note etc.
The person is not officially employed, does not leave the borders of the Russian Federation to confirm its status, such as a tax resident can provide proof of identity. It should determine citizenship and place of residence data. In an extreme case, you can provide a certificate from housing.