The territorial divisions of the Pension Fund of Russia annually fill out and submit a Declaration on mandatory pension insurance contributions by individuals and organizations making payments to individuals.
Instructions
Step 1
The declaration form and the procedure for filling it out are determined by Order of the Ministry of Finance of the Russian Federation of February 27, 2006 No. 30n. Thus, this declaration is provided by all persons who have employees and pay them wages. The declaration is submitted by March 30 of the year following the expired billing period.
Step 2
The instruction is quite large, it clearly regulates all the moments of filling out for each of the sections, so dwell on the main points. All columns of the declaration are filled in with a pen with blue or black ink. Printing on a printer is acceptable.
Step 3
The declaration can be submitted both on paper and on electronic media, in person, by means of a representative, by post or via other communication channels, for example, by e-mail.
Step 4
Each line and each column must contain one indicator, the absence of indicators is indicated by a dash. All values must be integers.
Step 5
When correcting errors, incorrect data are crossed out, correct values are entered, the signature of the person who corrected the declaration and the date of correction are placed next to it. Each correction is certified with a seal. The use of corrective agents is not allowed.
Step 6
After filling in the corresponding field, the sequential numbering of pages is put down. It is necessary to strictly follow the requirements set out in the Instructions. Requirements are placed specifically for each section.
Step 7
At the top of each page, you must indicate the taxpayer identification number and the registration reason code. TIN and KPP are assigned to the organization by the tax authority.
Step 8
The persons filling out the declaration are personally responsible for the completeness and accuracy of the information provided, which they confirm with their signature at the bottom of each completed Section and title page.
Step 9
As a rule, the accounting department is filling out the declaration, the chief accountant or the head of the organization, as well as their substitutes, have the right to sign for corrections.
