2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37
The Tax Code stipulates the obligation of persons calculating and paying taxes to submit a declaration at the appointed time. This requirement applies to both individuals and organizations.
Citizens who report on income tax provide a declaration form 3-NDFL. The taxpayer category code is a digital designation that is indicated on the title page. Consider further what it means.
Code of taxpayer category
When filling out the first sheet of the declaration, the person submitting the document must indicate in which category it is included. The legislation provides for 6 digital designations. For clarity, we present the codes of categories of taxpayers in the table.
| 720 | Citizen registered as an individual entrepreneur. |
| 730 | A notary in private practice, another person in private practice. |
| 740 | Person who established a lawyer's office (lawyer). |
| 750 | Arbitrator. |
| 760 | Another person who reports on personal income tax, expects to receive a deduction or submits a declaration for a different purpose. |
| 770 | Citizen registered as an individual entrepreneur and head of a KFH (peasant (farm) household). |
Thus, an ordinary individual who does not operate as an individual entrepreneur, reporting on income from the sale of his real estate, 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 specifies codes:
- IFTS.
- Countries.
- The 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 control 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 No. 14 in Moscow, you need to specify the code 7714.
Country designation
The code is indicated on the basis of the All-Russian classifier. You need to indicate the country of which the payer is a citizen. If this is Russia, then you need to put the number 643.
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