How to indicate income codes for enforcement proceedings in 1C

From June 1, 2021, when paying wages and other payments to an employee, employers must indicate special codes by type of income in payment documents. This is due to the fact that the list of income that cannot be levied has been legislatively supplemented. Banks must take such income into account when executing demands for the collection or seizure of funds. 1C experts talk about legislative changes, how in “1C: Salaries and Personnel Management 8” edition 3 you can set up types of income for enforcement proceedings and register deductions made, as well as the standard for exchanging electronic information with banks as part of a salary project.

Document code 1787 tax certificate sample

We present documents at the request of the Internal Revenue Service (Dobrova o.) Codes of types of documents 2021 (21 - Passport of the Russian Federation, etc.) for the tax office, identification Codes of types of documents 2021 (21 - Passport of the Russian Federation) for the tax office02/04/2018 Directory "Codes of types of documents proving identity "published, for example, in Appendix No. 6 to the Procedure for filling out calculations for insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV-7-11/ “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for presenting the calculation for insurance premiums in electronic form.” Tax Code of the Russian Federation) Documents (information) about a specific transaction Documents when conducting a desk or on-site inspection against you 10 working days from the date of receipt of the request for documents (clause 3 of Art. Type of document: passport code for tax Document code-2766] Agreement (contract, agreement) for the period Note: with all appendices, amendments, additions, agreements, specifications and other integral parts. 1.02 Invoice for the period 1.03 Invoice for the period 1.04 Certificate of acceptance of work performed 1.05 Certificate of acceptance and delivery of work (services) 1.06 Certificate of offset of mutual claims (offset) 1.07 Certificate of reconciliation of settlements with suppliers (buyers) 1.08 Receipt cash order 1.09 Expenditure cash order order 1.10 Payment order for the period, documents confirming payment 1.11 Consignment note 1.12 Balance sheet for accounts 60, 62, 66, 67, 76.

The procedure for indicating income codes when transferring funds to individuals

On June 1, 2020, the Federal Law of February 21, 2019 No. 12-FZ “On Amendments to the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” came into force.”

The amendments, in particular, protect social benefits from random collections. Legislation previously prohibited the imposition of penalties on certain types of payments: for example, social benefits; child support; survivor pensions; maternity capital funds and other social payments.

But there was no way to distinguish social money in a bank account from any other money. Now, bank settlement documents must indicate the code of the type of income provided for by the Directive of the Bank of Russia dated October 14, 2019 No. 5286-U (hereinafter referred to as the Directive of the Central Bank of the Russian Federation). According to the Central Bank of the Russian Federation, “in accordance with the law “On Enforcement Proceedings”, the obligation to mark payments is assigned to the persons paying them.”

The so-called “labeling” of types of income will provide immunity to socially vulnerable categories of citizens from penalties in enforcement proceedings. Now, for example, due to an individual’s debt, the amount of social benefits will not be reduced.

Along with the law, Order No. 330 of the Ministry of Justice of Russia dated December 27, 2019, regulating the procedure for collecting funds from bank accounts of debtors, also comes into force.

Banks are required to calculate the amounts to be collected based on the requirements issued by the bailiffs. To do this, employers must inform banks, along with the code of the type of income of payments, and the amount of deductions made under executive documents.

1C:ITS Can an employer be held liable for incorrectly indicating income codes in a payment order, see more in the “Legislative Consultations” section.

Document code 1787 help

The HR department gave me a sample application, which contains a link to Article 33, Part 1, Clause 3 of the Federal Law on the State Civil Service of the Russian Federation from. Where to look for and publish reviews? On our website there are several options for publishing your opinion: Reviews on the pages of recreation centers, for which a full description has been compiled in our catalog. Reviews for all Kirillovka databases that are in our catalog, but there are no separate pages for them yet (see above). Please note that a database for which there is a dedicated page may also have reviews written in the general discussion (above and on its personal page. However, finding opinions about a specific database among a 100-page discussion is often problematic. Therefore, if you want to be useful for other visitors, if possible, speak out on the page with a specific base. According to Table 4.9 of the Central Bank of the Russian Federation, valid during the deferment (payment) for the payment of insurance premiums, insurance provided by the payer of insurance premiums. 7. Transfer (payment) for the payment of insurance premiums contributions for compulsory pension insurance are provided by insurance contributions for pension insurance in the absence of a day of requirement for the specified delay (payments) arrears in accumulative pension contributions. (1) proceedings are underway in the event of a violation of the legislation of the Russian Federation on insurance premiums or in the event of an administrative offense in the field of insurance; (2) during the three years preceding the date of filing the application for declaration of insurance premiums for deferment (payment) in the payment of insurance premiums, penalties and fines, the organization referred to in Article. 18.3 of Federal Law No. 212-FZ.

Articles, reviews, expert comments

Document code 1787 certificate for the period sample

You never know what document is missing, at least they will be aware. The procedure for providing insurance premium payers with a deferment (installment plan) for the payment of insurance premiums, penalties and fines 1. Excelente abilitți de operare pc (word si excel) permis de conducere cat. But, with only one difference, if previously the accrued earnings for the last year and 12 months were taken into account. Tax accounting for individual entrepreneurs who do not keep accounting records, otherwise fish stocks go out of accounting. Accounting takes into account the receipt and expenditure of material and financial resources in the enterprise, and the workforce prepares reports.

Who fills out the 3-personal income tax program, order of filling, help with codes.

Investment deduction codes

The bulk of these deductions are associated with operations that have a fairly limited distribution. Their codes are used by professional participants in the securities market to compile 2-NDFL certificates. Most regular employers do not require these codes.

Among this group, only deduction code 601 for dividend income may be of interest to an ordinary employer. From January 2021, as noted above, a new investment deduction with code 619 was introduced.

As of January 1, 2018, taxpayer income codes indicated in the 2-NDFL certificate have also been updated. See details here .

Sample explanatory note

N gd-4-11584, a separate deduction for mortgage interest is not allowed if the apartment was purchased before 2014 by the Federal Tax Service of the Russian Federation in its own letter dated 21.

You will find the reference standard in the section. but you must keep in mind that this is just a standard document, an act of transfer of property to a residential lease agreement, and needs legal support.

Deduction codes for non-taxable income

Deductions for non-taxable income have not changed. However, they also appear in the 2-NDFL certificate quite often, so it makes sense to recall their list:

• codes 501 and 502 - deductions for the value of gifts given at work and prizes received at competitions;
• codes 503 and 504 - deductions for payment of financial assistance to employees and reimbursement of the cost of medicines;
• code 505 - deduction for prizes received as a result of participation in promotional events;
• code 506 - deduction for financial assistance paid to a disabled person by a public organization of disabled people;
• code 507 - deduction for financial assistance or gift given to a WWII participant;
• code 508 - deduction for financial assistance at the birth (adoption) of a child.
• code 509 - deduction for income issued by products to an employee of an agricultural producer;
• code 510 - deduction for additional savings contributions to the Pension Fund of the Russian Federation paid by the employer for the taxpayer.

Document code 1787 certificate for the period sample

Portfolio for kindergarten for a little boy for football lovers your child loves and plays. You will have to make copies of documents, draw up a register (if you make one from 1C, there will be amounts and dates and document numbers, you will make a register of private financial account companies from a sales book). And so releasing a car on a route without marks is a fine of 40 thousand.

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Form of certificate of payment for medical services for submission to. At the same time, facsimile playback of the code.-codes of standard tax deductions for children for personal income tax.

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16 Aug 2021, 22:39

Certificate of payment for medical services. Sample filling

A mandatory document to submit to the tax authorities when receiving a social tax deduction for treatment is a certificate of payment for medical services. A sample of filling out this document, a certificate form, as well as answers to questions that arise when filling out a certificate of payment for medical services for the tax authorities are presented in this article.

Where is the form (form) of the certificate of payment for medical services approved?

Order of the Ministry of the Russian Federation for Taxes and Duties and the Ministry of Health of the Russian Federation dated July 25, 2001 No. 289/BG-3-04/256 approved a certificate of payment for medical services for the tax authorities. A sample of filling out this document will be given below.

Certificate of payment for medical services: fill out a sample...

You must provide the original certificate of payment for medical services to the tax office. The form is filled out by an employee of the medical institution where the taxpayer or his relatives (spouse, parents, children) were treated.

As can be seen from the sample certificate of medical services, the document consists of the spine of the certificate and the certificate itself. The certificate stub remains in the medical institution and is stored for 3 years. A certificate of payment for medical services is issued in person (sent by mail) to the taxpayer or his authorized representative.

Certificate of payment for medical services for tax authorities (sample)

Shelf life 3 years

Certificate of payment for medical services (sample of filling out the form)

Filling out the certificates is carried out in accordance with the Instructions for recording, storing and filling out a certificate of payment for medical services for submission to the tax authorities of the Russian Federation (Order of the Ministry of the Russian Federation for Taxes and Duties and the Ministry of Health of the Russian Federation dated July 25, 2001 No. 289/BG-3- 04/256).

Let's look at an example. His daughter is going to receive a tax deduction for the treatment of a retired father. Below is a sample of filling out a certificate of payment for medical services for the tax office. An example of a completed form for a certificate is presented in this article.

This is what a certificate of payment for medical services may look like if the daughter receives a deduction for her father’s treatment

According to this sample, a certificate of medical services for the tax authorities is issued in all medical institutions of the Russian Federation that have a license (deductions for treatment abroad are not possible). This is how the certificate form is used when returning tax for:

How to fill out a sample certificate of payment for medical services for the tax authorities

Let's consider the questions that arise when checking and filling out the form for a certificate of payment for medical services.

The taxpayer is the one who will apply to the Federal Tax Service to receive a tax deduction for treatment. The taxpayer and the patient (the one to whom the health care services were provided) may be different.

1) name of the taxpayer or patient in the sample certificate of payment for medical services is indicated in full - without abbreviations. If the taxpayer and the patient are the same person, to whom the services were provided (F.I.

O in full) a dash is placed, and before that an underline is placed on “him” or “her”.

If the taxpayer and the patient are different people, a sample certificate of medical services is filled out as follows:

• If one spouse (for example, a wife) was treated, and the other spouse (husband) will receive a tax deduction, then it will be necessary to indicate the husband’s full name as the taxpayer, and the wife’s full name as the patient (to whom the services were provided), underlined “spouse.”
• The same must be done if a child was treated (tax refund for child treatment). Full name of the taxpayer – full name of the father or mother, full name of the patient (to whom the services were provided) – full name of the child, underlined “son or “daughter”.
• If a tax deduction is planned to be received for the treatment of parents, then a certificate of payment for medical services for the tax authorities (a sample form has been prepared for such a case), in the patient’s full name field the full name of the taxpayer’s parent is indicated (underlined “mother” or “father”).

To fill out a form for a certificate of payment for medical services, a medical organization may request a document confirming the relationship of the taxpayer and the patient (marriage certificate (when receiving a deduction for the treatment of a spouse), birth certificates of the taxpayer’s children (deduction for the treatment of a child) or the birth certificate of the taxpayer himself (when applying for a personal income tax refund for the treatment of parents).

A health care institution stamp is affixed in the upper left corner of the certificate . It contains information about the medical organization: full name and address of the institution, TIN of the institution, license number, date of issue of the license, period of its validity, who issued the license.

3) The taxpayer’s TIN (if any) is indicated according to the taxpayer’s data (usually a medical organization requests a copy of the TIN).

4) The cost of medical services field in the sample certificate of payment for medical services is filled out on the basis of a cash receipt (receipt order or other document confirming the payment of funds) in rubles, capitalized. This field can also indicate the cost of treatment paid for by card (by bank transfer) (Decision of the Supreme Court of the Russian Federation of May 23, 2012 N AKPI12-487).

5) The service code is filled in based on the assignment of treatment to:

6) Date of payment for medical services. The date of payment for treatment is indicated.

7) Next, in the sample certificate of payment for medical services, fill in the fields Last name, first name, patronymic (in full) and the position of the person who issued the certificate , and the telephone number of the person who issued the certificate is also given.

The clinic's stamp is placed in the lower left corner of the certificate.

After checking the certificate of payment for medical services, the recipient signs the counterfoil, which is torn off and remains in the medical institution. The certificate itself is issued to the recipient.

The article provides a form of a certificate of payment for medical services (sample of completion), answers to questions that arise when filling out a certificate of provision of paid medical services. The recipient of the document, according to the information provided, can check the correctness of filling out the certificate of payment for medical services.

Posted by:

Ralenko Anton Andreevich

Moscow 2021.

Sample explanatory note to the tax office upon request for personal income tax

One of the tools of tax control is the inspectors’ request for documents (information, explanations) from the taxpayer or his counterparties. When and what exactly do tax authorities have the right to request? How quickly and in what form should the data be presented?

Tax inspectors have the right to demand from you:

— documents related to your activities (clause 1 of article 93 of the Tax Code of the Russian Federation);

— documents and information about the activities of your counterparty, in respect of whom the audit is being carried out (clause 1 of Article 93.1 of the Tax Code of the Russian Federation);

— information and documents about a specific transaction in which you participated or about which you have information (clause 2 of Article 93.1 of the Tax Code of the Russian Federation);

— clarifications or corrected (clarified) declaration (clause 3 of Article 88 of the Tax Code of the Russian Federation).

In general, the fine for failure to provide documents requested by the inspection is 200 rubles. for each document not submitted on time (clause 4 of article 93, clause 1 of article 126 of the Tax Code of the Russian Federation).

However, if we are talking about documents about the activities of the counterparty or related to a specific transaction, the fine is 10 thousand rubles. regardless of the number of unsubmitted documents (clause 6 of article 93.1, clause 2 of article 126 of the Tax Code of the Russian Federation).

When can documents be requested?

In most cases, sending a corresponding request is lawful only in the case of a tax audit or additional tax control measures, which are themselves related to the audit (clause 1 of Article 93, clause 1 of Article 93.1, clause 6 of Article 101 of the Tax Code of the Russian Federation). Outside the framework of any inspection, inspectors have the right to request only documents or information about a specific transaction (Clause 2 of Article 93.1 of the Tax Code of the Russian Federation).

The format of the on-site audit allows tax officials to get acquainted with the original documents of the taxpayer, which they need to control the calculation and payment of taxes (clause 12 of Article 89 of the Tax Code of the Russian Federation). And, as a rule, inspectors use this right first. And if the information received is not enough, they will send a request to submit all or some documents in the form of certified copies. In this case, inspectors do not need any additional grounds other than the fact of conducting an on-site inspection, and the list of requested documents is limited only by the period and subject of the inspection.

Note! The inspectorate does not have the right to request documents, copies of which you previously submitted to the Federal Tax Service Inspectorate for a desk or on-site inspection, unless, of course, the Federal Tax Service Inspectorate has lost them as a result of force majeure (flood, fire, etc.)) (clause 5 of Article 93 Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated December 4, 2015 N ED-16-2/304 (clause 2)).

During a desk audit, tax authorities, in addition to documents, have the right to demand explanations from the taxpayer, but for any demand, including documents, additional grounds are needed (clause 3, 7, article 88 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated October 13, 2015 N 03 -02-07/1/58461). The forms of requirements for the submission of explanations and documents are approved by Order of the Federal Tax Service of Russia dated 05/08/2015 N ММВ-7-2 / [email protected] - Appendices NN 1 and 15 (see table 1).

Table 1

What the Federal Tax Service has the right to demand

Errors found in the declaration

Explanations or corrected (clarified) declaration (clause 3 of Article 88 of the Tax Code of the Russian Federation)

The information in the declaration contradicts the information from the documents submitted by the taxpayer

The information in the declaration does not correspond to the information from the documents available to the Federal Tax Service

Explanations or corrected (clarified) declaration (clause 3 of Article 88 of the Tax Code of the Russian Federation).

Documents confirming the accuracy of the information in the declaration (clause 4 of Article 88 of the Tax Code of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 15, 2012 N 14951/11)

The declaration reflects the loss

Explanations justifying the amount of loss (clause 3 of Article 88 of the Tax Code of the Russian Federation)

The tax amount in the “update” is less than in the original declaration

Explanations justifying the reduction of the tax amount (clause 3 of Article 88 of the Tax Code of the Russian Federation)

An “adjustment” that reduces the amount of tax payable or increases the loss is submitted after two years from the last day of the deadline for filing the declaration. For example, the “clarification” for VAT for the first quarter of 2014 with the tax amount to be reduced was submitted on 04/22/2016 or later

Primary documents, tax accounting registers and other documents on the basis of which the amount of tax payable is reduced or the loss is increased (clause 8.3 of Article 88 of the Tax Code of the Russian Federation)

Mandatory supporting documents are not attached to the declaration

Documents that are attached to the declaration (clause 7 of article 88 of the Tax Code of the Russian Federation).

For example, documents confirming the zero VAT rate specified in Art. 165 Tax Code of the Russian Federation

The declaration states tax benefits

Explanations about transactions (property) for which benefits are applied.

Documents confirming the right to benefits (clause 6 of Article 88 of the Tax Code of the Russian Federation)

A VAT return with the amount of tax to be refunded has been submitted.

Documents confirming the legality of VAT deductions (clause 8 of Article 88 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated September 16, 2015 N SD-4-15/16337)

In the VAT return, information about transactions:

— or contradict other information in this declaration;

- or do not correspond to the information about these transactions in the VAT return submitted to the Federal Tax Service by other persons;

- or contradict information from the invoice journal.

Moreover, such contradictions and inconsistencies indicate an understatement of VAT payable or an overstatement of tax refundable

Explanations and any documents (including invoices and primary documents) related to transactions in the information about which contradictions or inconsistencies were identified (clause 8.1 of Article 88 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated November 6, 2015 N ED- 4-15/19395, dated 09/16/2015 N SD-4-15/16337)

Read more: Where to complain about a clinic in Novosibirsk

A declaration on mineral extraction tax, water or land taxes has been submitted

Documents that are the basis for the calculation and payment of these taxes (clause 9 of Article 88 of the Tax Code of the Russian Federation)

The inspectorate conducting the inspection has the right to request submission of documents or information about the counterparty or a specific transaction from you only through the inspection with which you are registered. That is, she must send an order to your Federal Tax Service for the claim, and your inspectorate will issue you the demand itself, attaching a copy of the order (clause 3 of Article 93.1 of the Tax Code of the Russian Federation).

Deadline and method of fulfillment of the requirement

table 2

Documents (information) about the counterparty in respect of whom a desk or on-site inspection is being carried out

5 working days from the date of receipt of the request to submit documents (clause 5 of Article 93.1 of the Tax Code of the Russian Federation)

Documents (information) about a specific transaction

Documents for conducting a desk or field inspection against you

10 working days from the date of receipt of the request for the submission of documents (clause 3 of Article 93 of the Tax Code of the Russian Federation)

Explanations or corrected (clarified) declaration and documents confirming the accuracy of the information in the declaration during a desk audit

5 working days from the date of receipt of the request for explanations (clause 3 of Article 88 of the Tax Code of the Russian Federation)

If you do not have enough time to complete your request, you can ask for an extension.

Standard deduction codes 104, 105, 126–149 in the 2-NDFL certificate

These deduction codes, which give the employee the right to a personal deduction either due to special merits or because he has children, are most often included in the 2-NDFL certificate. In the new table, those that have been used since 2012 are kept unchanged. They are divided into the following groups:

• codes 104 and 105 - personal deductions in the amount of 500 rubles. and 3,000 rubles, provided to a person who has special services to the country (combatants, liquidators of accidents at nuclear facilities, holders of state awards);
• deduction codes 126, 127, 128 - presented to parents, spouse of a parent, adoptive parent for the 1st, 2nd, 3rd (and subsequent) children under the age of 18 years or up to 24 years old if the child is studying;
• code 129 - for a deduction provided to the parent, spouse of the parent, adoptive parent, who is supporting a child under the age of 18 years or up to 24 years old, if the child is a disabled person of group I or II;
• codes 130, 131, 132 - deductions for a child under 18 years of age or up to 24 years of age if the child is studying; deductions are submitted to the guardian, trustee, adoptive parent, spouse of the adoptive parent;
• code 133 - for a deduction for a guardian, trustee, foster parent, spouse of a foster parent who is supporting a child under the age of 18 or under 24 years if the child is a disabled person of group I or II;
• codes 134, 136, 138 - double deduction presented to the only parent, adoptive parent for the 1st, 2nd, 3rd (and each subsequent) child under the age of 18 years or up to 24 years old if the child is studying;
• codes 135, 137, 139 - double deduction presented to the sole guardian, trustee, foster parent, adoptive parent for the 1st, 2nd, 3rd child under the age of 18 years or up to 24 years old if the child is studying;
• code 140 - for a double deduction provided to the only parent, the adoptive parent, who is supporting a child under the age of 18 or up to 24 years, if the child is a disabled person of group I or II;
• code 141 - double deduction provided to the sole guardian, trustee, foster parent who is supporting a child under the age of 18 or up to 24 years if the child is a disabled person of group I or II;
• codes 142, 144, 146 - double deductions for the 1st, 2nd, 3rd (and subsequent) children under the age of 18 years or 24 years old if the child is studying; such deductions are presented to one of the parents of their choice on the basis of an application for the refusal of the second parent to receive a tax deduction;
• codes 143, 145, 147 - double deductions for the 1st, 2nd, 3rd (and subsequent) children under the age of 18 years or 24 years old if the child is studying; deductions are presented to one of the adoptive parents of their choice on the basis of a statement of refusal of the second adoptive parent to receive a tax deduction;
• code 148 - double deduction for a disabled child under the age of 18 or a student under the age of 24 who is a group I or II disabled person, which is presented to one of the parents of their choice on the basis of an application for the second parent’s refusal to receive a tax deduction;
• code 149 - double deduction for a disabled child under the age of 18 or a student under the age of 24 who is a group I or II disabled person, who is presented to one of the adoptive parents of their choice on the basis of an application for the refusal of the second adoptive parent to receive a tax deduction .

Read about all the deductions to which a taxpayer with children is entitled in the article “Tax deductions for children in 2021 (personal income tax, etc.)” .

If you find it difficult to provide a deduction to an employee in a particular situation, use free access to ConsultantPlus and go to the Ready Solution.

Explanatory note to the tax office upon request - sample

To do this, no later than the next day from the date of receipt of the request, send a notification to the Federal Tax Service Inspectorate, in which you indicate (clause 3 of Article 93, clause 5 of Article 93.1 of the Tax Code of the Russian Federation):

— reasons why you cannot provide the requested data on time;

- the deadline within which you undertake to submit documents.

The Federal Tax Service must make a decision regarding the deferment within two working days from the date of receipt of the notification (clause 3 of Article 93, clause 5 of Article 93.1 of the Tax Code of the Russian Federation). Inspectors make this decision entirely at their own discretion. Therefore, you should start preparing the requested documents immediately after receiving the request.

You can send the collected documents to the Federal Tax Service in three ways:

— personally or through a representative;

- by registered mail;

— in electronic form via telecommunication channels or through the taxpayer’s Personal Account.

Electronic and paper documents

Documents can take one of two forms: paper or electronic.

Documents drawn up on paper are submitted to the Federal Tax Service in the form of certified copies (clause 2 of article 93 of the Tax Code of the Russian Federation). It can be:

Paper copies are photocopies with the inscription “Copy is correct”, certified by the signature of the head of the organization indicating his position and the date of certification. In this case, the seal is optional, even if the organization has not abandoned its use (Letter of the Federal Tax Service of Russia dated 08/05/2015 N BS-4-17 / [email protected] ). In this case, the sheets of documents must be numbered and stitched according to the rules that must be approved by the Federal Tax Service (clause 2 of Article 93 of the Tax Code of the Russian Federation, clause 1 of Article 2 of the Law of May 1, 2016 N 130-FZ). In the meantime, for these purposes, one can be guided by the previous explanations of the Ministry of Finance and the Federal Tax Service.

In particular, if your collection contains multi-page documents, you have two options:

— separately certify each page of the document;

- stitch and number the document and certify the entire file, but its volume should not exceed 150 sheets (Letters of the Ministry of Finance of Russia dated October 29, 2015 N 03-02-РЗ/62336, dated 08/07/2014 N 03-02-РЗ/39142, Federal Tax Service of Russia dated 09/13/2012 N AS-4-2/ [email protected] (clause 21)).

Electronic images are scanned copies. Scanned copies that meet the format established by the Federal Tax Service can be sent to the Federal Tax Service via the TKS (clause 2 of Article 93 of the Tax Code of the Russian Federation, clause 1 of Article 2 of Law No. 130-FZ). The Federal Tax Service must still approve such formats, but now it is permissible to submit some documents to the Federal Tax Service in the form of scanned copies (Letters of the Federal Tax Service of Russia dated January 25, 2016 N ED-4-15/ [ email protected] , dated December 9, 2015 N ED-4- 2/21577). There are 11 of them in total:

09.07.2018

What has been changed in the list of deduction codes since 2018?

The adjusted table of deduction codes has retained the main set of codes used in the old table, but at the same time a number of codes have been excluded from it, new ones have been added, old codes have been replaced with new ones, and deduction description texts have been adjusted.

Broken down by type of deduction, the changes look like this:

• Standard codes - excludes codes 114-125. Codes 126–149 have been introduced instead. Now they differ depending on who the deduction is provided to: natural parents (adoptive parents) or persons who replace them.
• Reducing the base according to Art. 214.1 of the Tax Code of the Russian Federation (transactions with securities and financial instruments of forward transactions) - in codes 205–207, instead of expenses on operations with financial instruments of forward transactions, expenses on operations with derivative financial instruments are now indicated, and codes 209–210 reflect no loss on operations with financial instruments of futures transactions, and losses on transactions with derivative financial instruments. Additionally, code 208 was introduced, which reflects losses on transactions with derivative financial instruments.
• Reducing the tax base for securities lending transactions in accordance with Art. 214.4 - instead of code 221, which was used to reflect the amount of expenses on transactions with securities accounted for in an individual investment account, codes 225–252 were introduced. Codes 250–252 have been added, reducing the tax base for transactions accounted for on an individual investment account in accordance with Art. 214.9 Tax Code of the Russian Federation.
• From investment tax deductions provided for in Art. 219.1 of the Tax Code of the Russian Federation, code 617 is excluded.