In field 101 you need to indicate the status of the organization or entrepreneur who transfer funds to the budget. The status of the payer is indicated by a two-digit code in accordance with Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Application No. 5
to the order of the Ministry of Finance of the Russian Federation
dated November 12, 2013 No. 107n

RULES FOR INDICATION OF INFORMATION IDENTIFYING THE PERSON OR AUTHORITY THAT MADE AN ORDER ON THE TRANSFER OF MONEY FOR PAYMENTS TO THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION

Rules for specifying information identifying the person or body that issued the transfer order are given Money in payment of payments in budget system RF.

Information identifying the payer of funds, the recipient of funds and the payment indicated in the orders in accordance with Annexes No. 1 - 4 to Order 107n is mandatory, as well as information indicated in the requisite " 101 " order, which is filled in with an indicator of one of the following payer statuses:

Since 2017, TAX CONTRIBUTIONS have been received by the TAX

Note: In addition to "injury" contributions

From 01-01-2017, the Federal tax service.

You can also do it the other way:

• first re-transfer the amount of tax, correctly indicating all the details in payment order;
• then carry out a set-off or refund of overpaid tax in accordance with the rules established by Article 78 of the Tax Code of the Russian Federation.

However, in this case, the organization (entrepreneur) will only avoid fines. Penalties will be charged for each day of late tax payment based on 1/300 of the refinancing rate of the unpaid tax amount (clauses 2, 3, 7).

The error in code 101 is critical in two cases: 1) when transferring VAT and 2) when transfer of personal income tax entrepreneur. In other cases, the error in code 101 does not matter! The main thing is to correctly indicate the CSC and describe in detail field 24 "Purpose of payment" so that it is clear from it where the payment is to be attributed.

An example of clarifying field 101 of a payment order for transferring the amount of tax

On April 18, the organization, as a tax agent for VAT, transferred the amount of tax in the amount of 5,000 rubles to the budget. The status of the payer in the payment order was indicated incorrectly: instead of code 02 (tax agent), code 01 (taxpayer) was indicated.

The error was discovered on May 16 during the reconciliation of calculations with the tax office. To correct the mistake, the accountant prepared and sent to the tax office request for clarification payment order.

Head of the Federal Tax Service of Russia No. 120
in Moscow
N.T. Petrov

from Gasprom LLC
TIN 4308123456
Gearbox 430801001
PSRN 10244567890123

Address (legal and actual):

610008, Kirov, st. Shvetsova, 20

STATEMENT of an error in the preparation of a payment order

Kirov. . . . . . . . . . . . . . . . . 05/16/2019

In accordance with paragraphs 7 and 8 of Article 45 of the Tax Code of the Russian Federation, Gasprom LLC asks for a decision to clarify the payment.

In field 101 of the payment order dated April 18, 2019 No. 415 for the transfer of value added tax (KBK - 18210301000011000110) in the amount of 5000 (Five thousand) rubles. the payer status was incorrectly indicated - 01 (taxpayer).

The correct payer status is 02 (tax agent).

This error did not result in non-transfer of the tax amount to the budget system Russian Federation to the relevant account Federal Treasury.

An application form is provided, which is submitted to the tax office to clarify an erroneously made tax payment.

Organizations and individual entrepreneurs acting as, at the end of the calendar year, must report to the Federal Tax Service Inspectorate by submitting certificates in the form 2-NDFL for each individual who received reporting year income from that withholding agent.

When completing this Help (approved by Order of the Federal Tax Service of Russia dated 02.10.2018 N ММВ-7-11/566@) you must correctly fill in the "Status of the taxpayer" field. There are six statuses in 2019.

Taxpayer status 1 in the 2-NDFL certificate

Code "1" is affixed in case of filling out a Certificate in respect of an individual who is a tax resident of the Russian Federation as of December 31 of the reporting year (except for those who work in Russia on the basis of a patent).

Recall that an individual who has been in the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months is recognized as such. This period is not interrupted for short-term (less than 6 months) periods of travel outside Russia for the purpose of treatment or education (clauses 2, 2.1 of article 207 of the Tax Code of the Russian Federation).

Taxpayer status 2 in the 2-NDFL certificate

The code "2" is affixed in case of filling out the Certificate in respect of an individual who is not a tax resident of the Russian Federation as of December 31 of the reporting year.

Taxpayer status 3 in the 2-NDFL certificate

Code "3" is affixed in the case of filling out a Certificate in respect of an individual who is not a tax resident of the Russian Federation, but is recognized as a highly qualified specialist.

Taxpayer status 4 in the 2-NDFL certificate

Such a code is indicated if the tax agent paid income to an individual participant State program to assist in the voluntary resettlement in the Russian Federation of compatriots living abroad (a crew member of a ship flying the State flag of the Russian Federation) who is not a Russian tax resident.

Taxpayer status 5 in the 2-NDFL certificate

If a tax agent in the reporting year paid income to a foreign citizen (stateless person) who was recognized as a refugee or received temporary asylum in Russia and is not a tax resident of the Russian Federation, then status “5” must be indicated in 2-NDFL.

Taxpayer status 6 in the 2-NDFL certificate

Code "6" is set in case of payment of income to a foreign citizen working in Russia on the basis of a patent.

In 2019, you need to pass 2-personal income tax in a new form

Please note that the 2-NDFL certificate has been updated and for 2018 you will need to report on new form.

You can download the 2-NDFL certificate form submitted to the IFTS in 2019.

When generating payment orders, all entrepreneurs are faced with the need to fill in field 101, which indicates the status of the payer. In this article, we will consider the statuses of the payer in the payment order and what to do if an error is made in indicating the status.

Payer statuses in a payment order: what should be indicated in the status?

When filling in field 101 of the payment order, you must be guided by the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107-N, where all payer status codes are indicated: (click to expand)

Status code	Explanation
01	The taxpayer is a legal entity
02	Tax agent
03	The organization of the federal postal service that issued the order to transfer funds for each payment individual
04	Tax authority
05	federal Service bailiffs and its local authorities
06	Participant of foreign economic activity - legal entity
07	customs Department
08	Legal entity (individual entrepreneur, notary engaged in private practice, a lawyer who has established a lawyer's office, the head of a peasant (farm) economy), transferring funds to pay insurance premiums and other payments to the budget system of the Russian Federation
09	Individual entrepreneur
10	Notary in private practice
11	Lawyer who established a law office
12	Head of the peasant (farm) economy
13	Other individual - bank client (account holder)
14	Taxpayer making payments to individuals
15	Credit organization (branch credit institution), paying agent, organization of the federal postal service, who drew up a payment order for the total amount with a register for the transfer of funds received from payers - individuals
16	Participant of foreign economic activity - an individual
17	Participant of foreign economic activity - individual entrepreneur
18	Payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments
19	Organizations and their branches (hereinafter referred to as organizations) that have drawn up an order to transfer funds withheld from the salary (income) of the debtor - an individual to pay off debt on payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner
20	Credit institution (branch of a credit institution), paying agent who issued the order to transfer funds for each payment of an individual
21	Responsible member of the consolidated group of taxpayers
22	Member of a consolidated group of taxpayers
23	Bodies of control over the payment of insurance premiums
24	Payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation
25	Guarantor banks that issued an order to transfer funds to the budget system of the Russian Federation upon the return of value added tax that was excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions for the sale of excisable goods outside the territory of the Russian Federation , and excises on alcoholic and (or) excisable alcohol-containing products
26	Individuals, legal entities for the repayment of claims against the debtor

The fact is that in case of errors, the fact of non-transfer of payment to the recipient can be recorded, and in this case the recipient is the budget. Thus, even if funds were debited from the payer's account, no crediting to the recipient's account occurs. In accordance with the Tax Code, in this case, the tax is considered unpaid, which is fraught with certain sanctions for the taxpayer.

In order to avoid misunderstandings with the IFTS, the taxpayer must do the following (Article 45 of the Tax Code of the Russian Federation):

• carefully check the payment order for errors;
• if an error is found, write an application to the tax authority, in which it is necessary to clarify the status of the payer. A copy of the payment document must be attached to the application;
• it is desirable to conduct a reconciliation with the tax authority for taxes paid, after which a reconciliation report is drawn up, signed by both the taxpayer and the representative of the IFTS.

What should the tax authorities do if the payer discovers an error in status?

The tax authority, after receiving an application from the taxpayer with a request to clarify the status, based on Article 45 of the Tax Code of the Russian Federation, will take the following actions:

• demand from the bank a copy of the payment order on the basis of which the transfer of funds was made. In this case, the bank does not have the right to refuse to provide this document within 5 days;
• after verification activities, a decision will be made to clarify the date of payment;
• within 5 days after the decision is made, the IFTS will notify the taxpayer about it.

Features of the status of the payer for individual entrepreneurs

It must be clearly understood that in the payment order in section 101 the status of the legal or natural person who issued this document is indicated. As for individual entrepreneurs, order No. 107-N, which must be followed when filling out a payment, contains 2 codes - 09 and 14.

For example: An individual entrepreneur Bartenev Artyom Olegovich, when paying insurance premiums, generates 2 payment orders:

• payment order indicating status 09 (payment of insurance premiums personally for oneself);
• a payment order indicating status 14 (payment of insurance premiums for employees working at his enterprise).

Status 01, 08, 09, 14

In 2017 insurance premiums transferred to the tax authorities, which will regulate their calculation and payment. In this regard, managers and accountants had a question regarding the completion of section 101 of the payment order.

If until 2017 when paying insurance premiums code 08 was indicated, then when filling out a payment from January 1, 2017, the Federal Tax Service recommends indicating following statuses: (click to expand)

Thus, in 2017, when forming a payment order in section 101, code 08 is not indicated.

What's up with status 08

A completed sample payment order with the status

0401060

Act. to the payment bank.

Written off from boards.

02

PAYMENT ORDER No. 18

11.03.2017

date

Payment type

Sum in words

Three thousand one hundred rubles 08 kopecks

TIN 663312345

Gearbox 663301001

Sum

3100-08

ABV LLC

sch. No.

40702810094000009876

Payer

PJSC "UBRD"

BIC

044030002

sch. No.

Payer's bank

North-West GU of the Bank of Russia, St. Petersburg

BIC

044030001

sch. No.

payee's bank

TIN 7820027250

Gearbox 782001001

sch. No.

40101810200000010001

UFC in St. Petersburg

Type of op.

01

Payment term.

Naz.pl.

Payment order

5

0

Recipient

Code

Res. field

18210102010011000110

40307000

TP

MS.02.2017

0

0

income tax for February 2017.

Purpose of payment

Signatures

Bank marks

Ivanova

M.P.

Petrova

Common mistakes in determining status

Despite a fairly clear explanation for filling out section 101 of a payment order, mistakes are still made.

Error	Explanation	How right?
When transferring personal income tax for employees, code 01 is indicated	When payment of personal income tax for employees, the organization acts as a tax agent	Code 02 is indicated
When paying insurance premiums for employees, an individual entrepreneur indicates code 09	In this case, the entrepreneur acts as a person paying income to individuals.	If the payment of insurance premiums is “for injuries”, then code 08 is indicated, in all other cases - 14
Individual entrepreneurs, separated by commas, indicate codes 09, 14	Filling out a payment order is regulated by regulatory legal acts, namely Regulation No. 383-P and Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107-N	It is necessary to specify only one code: 09 or 14. Two payments are formed.

Questions and answers

Question #1. How can I find out that there is an error in the payment order?

Answer: In fact, the error is detected in several ways:

• with a careful study of the payment, an error can be detected independently;
• the payment order may return from the bank unexecuted;
• received a letter from the tax authority or any fund containing a demand for payment.

Question #2. What is the deadline tax authority to make a decision after receiving a taxpayer's statement about an error in a payment order?

Answer: Unfortunately, such a period is not established by law, but, as a rule, it takes no more than 5 days for the tax authority to make a decision.

Question number 3. I am self-employed, but I have people working for me. What code in section 101 of payment when paying personal income tax should I put down?

Answer: You are a taxpayer making payments to individuals ( wages), therefore, when generating a payment order in section 101, code 14 is put, but on the condition that you generate a payment order for paying personal income tax for your employees.

Question number 4. What status must be indicated when paying land tax?

Answer: If land tax paid by the organization, then status 01 is indicated if an individual entrepreneur using the land to conduct his business activities - 09 if an individual who does not use land plot as a means of making a profit - 13.

How to fill in the column “taxpayer status” in the 2-NDFL certificate?
Not too clearly and clearly formulated paragraph in this form regarding the status of the taxpayer can sometimes cause bewilderment, but what exactly should be indicated there. However, in fact, this part of the certificate is filled out quite simply.

The status of a taxpayer in the 2-NDFL certificate, clause 2.3, means the tax residency of the person obliged to pay personal income tax in the Russian Federation. When filling out the certificate, the codes "1", "2" or "3" are used, which means the following:

• - code "1" is set if the person is a tax resident of the Russian Federation
• - code "2" is used for taxpayers who are not tax residents of the Russian Federation
• - code "3" denotes cases where the payer is not a tax resident of the Russian Federation, but is recognized as a highly qualified specialist in accordance with the Federal Law "On the Legal Status foreign citizens In Russian federation".

Taxpayer status "1" in the certificate 2-NDFL

The criterion for determining the tax residency of Russia is established by paragraph 2 of Art. 207 of the Tax Code of the Russian Federation. Tax residents are those persons who stay in Russia for at least 183 calendar days during the last 12 months. There are several nuances in determining these time intervals. First, the specified 12 months should not correspond to calendar months and years. This period will begin on the day when the person enters the territory of Russia, and will end exactly on the same day of the next year. Secondly, the 183 days required for tax residence do not have to be consecutive and flow continuously, that is, the taxpayer can travel outside the Russian Federation within 12 months. At the same time, trips abroad for the purpose of education or treatment are counted in the specified 183 days, even if the person is not actually in Russia.

The familiar form 2-NDFL (certificate of income) is required for everyone where it is necessary to confirm the stability and amount of income, the availability of a job for a period exceeding 6 months; as well as to inform about the personal data of the taxpayer, which is an individual.

That is why filling out the form is mandatory and careful compliance with all regulatory requirements. And we will now talk about one such requirement.

What is taxpayer status?

For starters, who is considered a "taxpayer"? Chapter 23 Tax Code The Russian Federation considers as a payer of personal income tax (that is, personal income tax) any individual who is paid wages, dividends, interest and other amounts from sources of income located in Russia or abroad.

These "sources" are:

• employers;
• customers cooperating with individuals under civil law contracts;
• persons renting property from individuals;
• companies, holders valuable papers or whose participants are natural persons, etc.

In addition, among the payers of personal income tax there are:

Why is such a gradation necessary?

First of all, to confirm the correct use of the tax rate.

In particular, for non-residents, the Tax Code sets the personal income tax rate at 30%, with the exception of special cases of applying the 13% rate.

In addition, this gradation ensures the correct administration of taxes.

So, the status of a taxpayer is the division of individuals into residents and non-residents.

This information is required to be reflected in the 2-NDFL certificate.

The certificate itself can be submitted:

• taxpayer at the place of her request;
• employer - always tax office for a report on withheld and transferred to the budget amounts of personal income tax and as confirmation of the fulfillment of his duties as a withholding agent.

It is worth noting that the certificate of form 2-NDFL is compiled only:

• Russian tax agents- legal entities, individual entrepreneurs, private notaries; and lawyers who have a lawyer's office;
• separate divisions of foreign legal entities working on the territory of the Russian Federation.

Types of "Status of the taxpayer"

Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / 611@ approved the reference book for the certificate of form 2-NDFL, indicating in it only 3 statuses of personal income tax payers:

• taxpayer status 1. If an individual, classified by Chapter 23 of the Tax Code of the Russian Federation as a personal income tax payer, is a resident, i.e. a person who has lived in Russia for a year consisting of 12 consecutive months (i.e. not a calendar year), not less than 183 calendar days, then in the certificate of form 2-NDFL in its section 2.3. "Status of the taxpayer" code 1 is affixed;
• taxpayer status 2. This status is assigned to those who are recognized by Chapter 23 of the Tax Code of the Russian Federation as non-residents, but at the same time are recognized as a personal income tax payer if they derive income from Russian sources. To confirm the status of a non-resident, the employee must submit to the employer the relevant documents that have legal force and relevance:
  1. resident card;
  2. or a temporary residence permit in Russia;
  3. or a migration card and visa (or one of them document);
  4. or other documents as provided for by Federal Law No. 115-FZ of July 25, 2002 “On the Legal Status of Foreign Citizens in the Russian Federation” or international treaties RF. This package of documents must contain confirmation of the right of a foreign individual to reside in the territory of the Russian Federation.

  To indicate this taxpayer status, the certificate must contain code 2 in the relevant section.

  However, this status excludes those who are not a tax resident, but are highly qualified specialists.

• taxpayer status 3. This status is intended to designate highly qualified professionals. But, how to understand that an employee is just such a specialist?
  For this there is the federal law No. 115-FZ of July 25, 2002: its article 13.2 provides detailed criteria for classifying an individual as a highly qualified specialist.
  If a foreign employee meets these criteria, then when filling out the 2-NDFL certificate, code 3 must be entered in the appropriate line.