How to fill out an income tax return. Filling out the income tax return Features of reflecting the trade tax
At the end of each reporting period established by the inspection, companies are required by law to count and submit a declaration to the tax authorities, which states the amount paid to the state. This amount is displayed in a separate column when filling out line 210 for the reporting period. This column is an indicator of how much the enterprise will pay to the state in the form of advance payments.
What does line 210 consist of?
The declarant independently calculates the payment, which is paid in advance, based on the rate prescribed for the organization. Calculated from the beginning of the reporting period to the end. This is stated in Art. clause 1 of the Tax Code. There are exceptional cases when, when receiving income that has already been accrued and paid by a group of taxpayers, this amount is not indicated in the declaration (Article 286, paragraphs 4,5 of the Tax Code)
Line 210 of the declaration itself shows the income received by the enterprise and the contributions made to the budget. The indicators of lines 210 to 230 do not reflect the actual profit and loss of the organization. The line itself shows how the company pays tax, monthly or quarterly. If you correctly enter data into other sections, line 210 itself will not cause any difficulties when filling out. Based on the data already entered, line 210 indicators are generated.
Sequence of entering data into line 210
According to Article 286, paragraph 2, at the end of the reporting period, all declarants fill out declarations and transfer taxes to the state budget. In one reporting period the following amount is accrued:
- Advance payment is paid once a month in the 1st quarter of the current period. It is equal to the amount of payment that is due in the last quarter of the previous period.
- The monthly payment is paid to the budget in the 2nd quarter of the current period. It is equal to 1/3 of the amount of the advance payment, which was accrued in the first quarter of the current year.
- Payment every month, which is paid to the budget in the 3rd quarter. It is equal to 1/3 of the difference between the amount accrued for the six months.
- The monthly payment, which is paid in the 4th quarter, consists of 1/3 of the difference in the amount that was accrued for six months and nine months.
That is, you can specify it like this:
The Vesna LLC company makes transfers every month, divided into advance amounts.
Advance amount for monthly payment per 1 sq. of the current year is known and amounts to 30,000 rubles. Of them:
- 3,000 rubles goes to the Federal Treasury.
- 27,000 rubles goes to the Regional Treasury.
Throughout the first quarter, the company made transfers within the deadlines established by law. During the entire first quarter, Vesna LLC paid advances in the amount of:
- 3,000*3 = 9,000 to the Federal Treasury.
- 27,000*3 = 81,000 to the local budget.
At the end of the first quarter, the company receives an income of 100,000. Then the advance, or rather, its amount is (100,000*20% line 180) 20,000 rubles. Then the deduction is calculated as follows:
- 100,000*2% line 190 =2,000. Contributions to the Federal Budget.
- 100,000*18% line 200 = 18,000. Contributions to the local budget.
During the 1st quarter, Vesna LLC notified the tax office of changes in payments. Starting from the second quarter, the organization’s income did not exceed fifteen million rubles, so it stopped making monthly advance payments.
If for some reason the accountant filled out line 210 when filling out the return for the 1st quarter, and at the same time an application was submitted to cancel monthly payments, then the tax office will expect payment. To carry out a reversal operation, you must inform the inspector about it. This follows from Tax Code Article 286. clause 3.
How to fill out the sample
All income tax accruals - line 210 - are paid every month or quarterly. This data is reflected in document lines 210, 220, 230. In the declaration, this is sheet 2. To avoid errors that occur when filling out line 210 of the declaration, you can also use the following formula.
- D(1Q) L02S210= D (last year) L02S320;
- D(p/g) L02S210=D(1kv) L02 (s180+S290);
- D(9months) L02S210= D(p/g) L02 (S180+S290);
- D(year)L02S210=D(9months) L02 (S180+S290);
If, when calculating the proportional payment (advance payment), it turns out to be zero or negative, it means that no advance payments were made in the quarter. Based on the Tax Code Art. 287 clause 1, advance payments paid during the period are counted when paying payments at the end of the reporting period.
One reporting period means a year. Reporting periods are considered to be 1st quarter, half a year, 9 months, and one year, respectively. It follows that payments at the end of the period are counted against taxes at the end of the next period.
If a situation arises when the payment for nine months and for the 4th quarter is less, the taxpayer may underpay to the state treasury. The amount of money resulting from the difference between the two periods goes towards reducing the debt.
If income increases, then the company that issued quarterly advance payments will be required to switch to paying monthly payments. If the enterprise's profit exceeds fifteen million rubles, the organization is obliged to make monthly advances.
“Calculation of advance payments for income tax.” It provides formulas on the basis of which you can easily fill out sheet 2 and section 1.2 of the declaration on advance payments of income tax payable.
After determining the tax base (line 120 of Sheet 02 “Calculation of Income Tax”) and the total amount of calculated tax for the reporting period (lines 180,190,200 of Sheet 02 “Calculation of Income Tax”), the amount of tax payable in the next reporting period and the amount of additional tax are calculated or reduction.
Filling out an income tax return lines 290,300,310,320,330,340, which reflect the amount of monthly advance payments payable, in sheet 02 and section 1.2 of the declaration can be described using formulas.
Conventions for writing formulas:
s№ - declaration line no.
L№ - declaration sheet No.
Pr№ - attachment to declaration sheet No.
D (period) - income tax return for the period indicated in brackets.
The period can take the following values: 1Q - 1st quarter, p/y - 1st half of the year, 9 months - 9 months, year - year.
For example, based on the above symbols, line 120 of Appendix 5 to sheet 02 of the declaration for the 1st quarter will have the following description: D(1Q)L02Pr5s120
Filling out an income tax return for advance payments payable in the quarter following the current reporting period.
Line 290 “Amount of monthly advance payments payable in the quarter following the current reporting period” / L02S290.
D(1kv.)L02S290=D(1kv.)L02S180;
D(p/g)L02s290= D(p/g)L02s180-D(1kv)L02S180;
D(9months)L02s290= D(9months)L02S180-D(p/g)L02S180;
Interconnection of indicators:
L02s290= L02s300 + L02s310.
Line 300 “including to the federal budget”/L02S300
D(1kv)L02S300=D(1kv)L02S190;
D(p/g)L02S300=D(p/g)L02S190-D(1kv)L02S190;
D(9months)L02S300=D(9months)L02S190-D(p/g)L02S190;
Interconnection of indicators:
The amount of line 300 of the reporting period, divided by 3, is transferred to lines 120,130,140 of section 1.2 of the declaration of the same period.
Line 310 “To the budget of the constituent entities of the Russian Federation/L02s310”
D(1kv)L02S310= D(1kv)L02S200;
D(p/g)L02S310=D(p/g)L02S200-D(1kv)L02S200;
D(9months)L02S310=D(9months)L02S200-D(p/g)L02S200;
Interconnection of indicators:
The amount of line 310 of the reporting period, divided by 3, is transferred to lines 220,230,240 of section 1.2 of the declaration of the same period.
It is necessary to take into account that the declaration reflected on line 310 of sheet 02 is distributed among advance payments payable to the budget of the constituent entity of the Russian Federation by the parent organization and each separate division. Advance payments of income tax, payable by the parent organization and each separate division are reflected in Appendix 5 of Sheet 02 in line 120.
D(1kv)L02s310=D(1kv)L02S200=D(1kv)∑L02Pr5S120;
D(p/g)L02S310=D(p/g)L02S200-D(1kv)L02S200=D (p/g)∑ L02Pr5S120;
D(9months)L02S310=D(9months)L02S200-D(p/g)L02S200=D(9months)∑ L02Pr5S120.
Interconnection of indicators:
The amount reflected in L02Pr5S120 and divided by 3 is transferred to lines 220,230,240 of Section 1.2 of the declaration.
Section 1.2, as well as Appendix 5 to Sheet 02, is filled out both for the parent organization without taking into account separate divisions, and for each separate division.
For the procedure for filling out the lines of Appendix 5 to Sheet 02, see here.
Filling out an income tax return on advance payments payable in the 1st quarter of the next tax period.
Line 320 “Amount of monthly advance payments payable in the 1st quarter of the next tax period” /L02S320
D(year)L02S320=D(9months)L02S180-D(s/g)L02S180=D(9months)L02S290
Interconnection of indicators:
L02S320= L02S330 + L02S340
Line 330 “including to the federal budget” L02s330
D(year) L02S320=D(9months)L02S190-D(s/g)L02S190=D(9months)L02S290
Interconnection of indicators:
The amount of line 330 of the reporting period, divided by 3, is transferred to lines 120,130,140 of section 1.2 of the declaration of the same period.
Line 340 “to the budget of the constituent entities of the Russian Federation” / L02s340
In the absence of separate divisions:
D(year)L02S340=D(9months)L02S200
Interconnection of indicators:
The amount of line 330 of the reporting period, divided by 3, is transferred to lines 220,230,240 of section 1.2 of the declaration of the same period.
If there are separate divisions:
It must be taken into account that advance payments of income tax, reflected on line 340 of sheet 02 of the declaration, is distributed among advance payments payable to the budget of the constituent entity of the Russian Federation by the parent organization and each separate division. Advance payments of income tax, payable by the parent organization and each separate division are reflected in Appendix 5 of Sheet 02 in line 121.
D(year)L02S340=D(9months)L02S200-D(p/g)L02S200=D(year)∑ L02Pr5S121;
Interconnection of indicators:
The amount reflected in L02Pr5S120 and divided by 3 is transferred to lines 220,230,240 of Section 1.2 of the declaration. Section 1.2, as well as Appendix 5 to Sheet 02, is filled out both for the parent organization without taking into account separate divisions, and for each separate division.
This article showed algorithms for filling out an income tax return on advance payments payable.
The next step in filling out sheet 02 “calculation of income tax” of the declaration is to determine the amount of accrued advance payments of income tax. See how to calculate them and reflect them in your income tax return.
- paying;
- transferring, if from next year they change the method of transferring advances to monthly with a quarterly surcharge.
Line 320: in what period to fill out
Organizations paying monthly advances with an additional payment at the end of the quarter fill out line 320 of Sheet 02 in the declaration for 9 months of the reporting year.
Organizations paying “actual” advances, but planning to switch to monthly payment with an additional payment at the end of the quarter, must fill out line 320 of the declaration for 11 months (for January - November).
In declarations for other reporting periods, as well as at the end of the year, a dash is placed in line 320 of Sheet 02.
Line 320 of the income tax return: what amount to indicate
The meaning of line 320 depends on the method of payment of advance payments:
If you receive a value less than zero or equal to zero, you must put a dash in line 320, i.e., monthly advance payments will not be made in the first quarter of the year following the reporting one.
As well as the expenses associated with these incomes.
On line 010, indicate income from sales. Transfer this amount from line 040 of Appendix 1 to sheet 02. Do not include in it the income reflected in sheets 05 and 06.
To line 020, transfer the amount of non-operating income from line 100 of Appendix 1 to sheet 02.
To line 030, transfer the amount of expenses associated with production and sales from line 130 of Appendix 2 to sheet 02. Do not include in this amount the expenses reflected in sheets 05 and 06.
Transfer the amount of non-operating expenses and losses to line 040:
- from line 200 of Appendix 2 to sheet 02;
- from line 300 of Appendix 2 to sheet 02.
To line 050, transfer the amount of losses from line 360 of Appendix 3 to sheet 02. Do not include losses reflected in sheets 05 and 06 in this amount.
Calculate the total profit (loss) for line 060:
| page 060 | page 010 | page 020 | page 030 | page 040 | page 050 |
If the result is negative, that is, the organization suffered a loss, enter the amount with a minus on line 060.
Lines 070-090 Excluded income
On line 070, indicate the amount of income excluded from profit reflected on line 060 of sheet 02. For example, income from equity participation in foreign organizations. The full list of excluded income is given in paragraph 5.3 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
Line 080 is filled out only by the Bank of Russia. Place dashes on this line.
Lines 100-130 Tax base
For line 100, calculate the tax base using the formula:
Indicate negative results with a minus sign.
On line 110, indicate losses from previous years. For more information, seeHow to take into account losses from previous years for income taxes .
On line 120, calculate the tax base for calculating tax using the formula:
| page 120 | page 100 | page 110 |
If there is a negative amount on line 100, enter zero on line 120.
Fill in line 130 if the organization uses . In this case, indicate separately on the line tax base in respect of which a reduced tax rate is applied .
If the organization is engaged only in preferential activities, line 130 will be equal to line 120.
Lines 140-170 Tax rates
On line 140, indicate the income tax rate.
If the declaration is submitted by an organization with separate divisions, put dashes on line 140 and indicate only the federal income tax rate on line 150.
On line 150, indicate:
- federal income tax rate. For example, for a standard rate of 2 percent, enter "2-.0-";
- or a special income tax rate, if the organization applies exactly that. This is explained by the fact that the tax calculated at special rates is completely transferred to the federal budget (clause 6 of Article 284 of the Tax Code of the Russian Federation).
On line 160, indicate the regional income tax rate. For example, for a standard rate of 18 percent, enter "18.0-."
If an organization uses regional benefits in the form of a reduced income tax rate , on line 170 indicate the reduced regional tax rate.
Lines 180-200 Tax amount
On line 190, calculate the income tax paid to the federal budget using the formula:
| page 190 | page 120 | page 150 |
On line 200, calculate the income tax paid to the regional budget using the formula:
| page 200 | (page 120 - page 130) | page 160 | page 130 | page 170 |
If the organization has separate divisions, form the line 200 indicator taking into account the tax amounts for the divisions indicated on lines 070 of Appendix 5 to Sheet 02.
On line 180, calculate the total amount of income tax using the formula:
| page 180 | page 190 | page 200 |
Lines 210-230 Advance payments
On lines 210-230, indicate the amounts advance payments :
- on line 220 - to the federal budget;
- on line 230 - to the budget of the constituent entity of the Russian Federation.
When filling out the lines, follow clause 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
Lines 210-230 of sheet 02 of the income tax return reflect accrued advance payments. The indicators of these lines do not depend either on the amount of actual profit (loss) at the end of the reporting period, or on the amounts of advance payments for income tax actually transferred to the budget. However, they are affected by how the organization pays income tax: monthly or quarterly.
Organizations that pay tax monthly based on the profit of the previous quarter indicate in these lines:
- the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period);
- the amount of advance payments to be transferred no later than the 28th day of each month of the last quarter of the reporting period (IV quarter of last year (if the declaration is submitted for the 1st quarter of the current year)).
Situation: how to fill out lines 210-230 in the income tax return for the six months? Starting from the second quarter, the organization switched from monthly advance payments to quarterly ones.
In lines 210-230, enter the data from lines 180-200 of the declaration for the first quarter.
In lines 210-230, organizations that transfer advance payments to the budget quarterly indicate the amount of advance payments for the previous quarter. And these are the amounts that were in lines 180-200 in the previous declaration. The exception is the declaration for the first quarter, in which these lines are not filled out. This is provided for in clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
Let us explain why from the declaration for the first quarter it is necessary to take data from lines 180-200, and not lines 290-310 of sheet 02 and subsection 1.2, where accrued monthly advances are usually reflected.
The fact is that based on the results of the first quarter, it is already possible to draw a conclusion: from the second quarter, an organization has the right to switch from monthly payments to quarterly payments or not. To do this, you need to estimate the volume of revenue for the previous four quarters - in the situation under consideration, for the II-IV quarters of last year and for the first quarter of the current year. And if the proceeds from sales are not exceeded an average of 15 million rubles. for each quarter , then you no longer need to pay monthly advances. That is, in the declaration for the first quarter there is no need to fill out lines 290-310.
In the half-year declaration, when determining the amount of tax to be paid additionally (lines 270-271) or reduced (lines 280-281), you need to take into account the indicators of lines 180-200 of the declaration for the first quarter (paragraph 4 of clause 5.8 of the Procedure approved by the order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). At the same time, the amount of monthly advance payments accrued during the first quarter (lines 210-230) cannot be reflected in the half-year declaration. Even if there is an overpayment on your personal account card due to these payments based on the results of the first quarter, it can be compensated. To do this, at the end of the six months, it is enough to transfer to the budget not the entire amount reflected in lines 180-200, but the difference minus the overpayment resulting from the results of the first quarter.
Determine the balance of settlements with the budget in the half-year declaration using the formula:
If for some reason in the declaration for the first quarter the accountant declared monthly advance payments for the second quarter (filled out lines 290-310 of sheet 02 and subsection 1.2 in the declaration), then the tax inspectorate will expect the organization to pay them. In order for the inspector to reverse the accruals in the personal account card in a timely manner, inform him about the transition for quarterly payment of advances.
This follows from paragraphs 2-3 of Article 286 of the Tax Code of the Russian Federation and paragraph 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
See examples of filling out a half-year income tax return when switching from monthly advance payments based on the profit for the previous quarter to quarterly transfer of advance payments, if:
- at the end of the first quarter the organization made a profit ;
- at the end of the first quarter the organization had a loss .
Organizations that pay tax monthly based on actual profit received or quarterly indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period). That is, the data on these lines must correspond to the indicators on lines 180-200 of the previous declaration. In the declaration for the first reporting period, lines 210-230 are not filled in.
In addition, regardless of the frequency of tax payment, on lines 210-230, indicate the amount of advance payments additionally accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.
For organizations that have separate divisions, the amount of advance payments accrued to regional budgets for the organization as a whole should be equal to the sum of the indicators in lines 080 of Appendix 5 to sheet 02 for each separate division (for a group of separate divisionsvillages located on the territory of one subject of the Russian Federation), as well as by the head office of the organization.
This follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
Situation: how to fill out lines 180-210 of sheet 2 in the annual income tax return? From the fourth quarter, the organization switched from quarterly to monthly tax payments.
On line 180, indicate the total amount of income tax accrued for the year. In line 210, enter the sum of lines 180 and 290 of sheet 02 of the declaration for nine months of this year.
The organization's transition to monthly payment of tax does not affect the completion of these lines. The fact is that the income tax return only needs to reflect the accrual of tax and advance payments. Actual settlements with the budget (in particular, the order of transfer and the amount of transferred advance payments) are not shown in the declaration.
Therefore, fill out lines 180-200 in the general order:
- on line 180, indicate the total amount of income tax;
- on line 190 (200) - income tax paid to the federal (regional) budget.
This procedure is provided for in clause 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
On lines 210-230, indicate the total amount of advance payments:
- accrued for nine months. In this case, these are the amounts indicated on lines 180-200 of the declaration for nine months;
- declared for payment in the fourth quarter. These are the amounts indicated on lines 290-310 of the declaration for nine months.
Important: Since from the fourth quarter the organization switched from quarterly to monthly payment of tax, in the declaration for nine months it was necessary to declare the amount of monthly advance payments for the fourth quarter. If for some reason you did not do this, issue And submit an updated declaration in nine months.
This procedure follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
If the amount of accrued advance payments exceeds the amount of tax calculated at the end of the next reporting (tax) period, the resulting overpayment of tax is reflected on lines 280-281 of sheet 02. These lines show the final balances for settlements with budgets in the form of amounts to be reduced (p. 5.10 of the procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).
Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3/4320.
See examples of how advance tax payments should be reflected in the income tax return if:
- The organization transfers advance payments monthly based on actual profits. During the year, the amount of taxable profit decreases ;
- The organization transfers advance payments monthly based on the profit received in the previous quarter. During the year, the amount of taxable profit decreases :
- The organization makes advance payments quarterly. During the year, the amount of taxable profit decreases, but there is no loss .
Lines 240-260 Tax outside the Russian Federation
On lines 240-260, indicate the amounts of foreign tax paid (withheld) outside Russia in the reporting period according to the rules of foreign countries. These amounts are offset against tax payments in Russia in accordance with the procedure established by Article 311 of the Tax Code of the Russian Federation.
Separately reflect the amount included in the tax payment:
- to the federal budget - on line 250;
- to the budget of a constituent entity of the Russian Federation - on line 260.
On line 240, calculate the total amount of creditable tax using the formula:
| page 240 | page 250 | page 260 |
Lines 270-281 Tax to be paid additionally or reduced
Using lines 270-281, calculate the amount of tax to be paid additionally or reduced.
On line 270, calculate the amount of tax to be paid additionally to the federal budget:
| page 270 | page 190 | page 220 | page 250 |
On line 271 - additional payment to the regional budget:
| page 271 | page 200 | page 230 | page 260 |
If the results are zero, put zeros on lines 270 and 271.
If you get negative amounts, put dashes on these lines and calculate the amount of tax to be reduced.
On line 280, calculate the amount of tax to be reduced to the federal budget:
| page 280 | page 220 | page 250 | page 190 |
On line 281 - the amount to be reduced to the regional budget:
| page 281 | page 230 | page 260 | page 200 |
Lines 290-340 Monthly advance payments
Fill in lines 290-310 if the organization transfers income tax monthly based on the profit received in the previous quarter . However, do not fill out these lines in your annual declaration.
For organizations that do not have separate divisions, the advance payment to the federal budget (line 300) is calculated using the formula:
For information on the specifics of calculating tax and filling out declarations for organizations that have separate divisions, seeHow to pay income tax if an organization has separate divisions And .
Calculate the advance payment to the regional budget on line 310 using the formula:
| page 310 | monthly based on the profit received in the previous quarter.
For these lines, indicate the amounts of advance payments that will be paid in the first quarter of the next year:
Calculate the total amount of monthly advance payments on line 320 using the formula:
Section 1In section 1, indicate the final amount of tax to be paid to the budget or the amount to be reduced. Fill it out based on the data from sheets 02-06. Subsection 1.1In Section 1, Subsection 1.1 is not filled in:
In the “OKTMO code” field, indicate the code of the territory in which the organization is registered. This code can be determined using the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st, or on the website of the Federal Tax Service of Russia (indicating the inspection code). In the cells on the right that remain empty, put dashes. On line 030, indicate the budget classification code (BCC), by which the organization must transfer tax to the federal budget, and on line 060, indicate BCC to transfer tax to the regional budget. It is convenient to define these codes with using a lookup table . In line 040, transfer the amount of tax to be paid additionally to the federal budget from line 270 of sheet 02. To line 050, transfer the amount of federal tax to be reduced from line 280 of sheet 02. In line 070, transfer the amount of tax to be paid additionally to the regional budget from line 271 of sheet 02. In line 080, transfer the amount of regional tax to be reduced to the regional budget from line 281 of sheet 02. Features of reflecting trade feesThe form, electronic format of the income tax declaration, as well as the Procedure for filling it out, approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, do not provide for the possibility of reflecting the paid trade tax. Before making changes to these documents, the tax service recommends doing the following. Indicate the amount of the paid trade tax on lines 240 and 260 of sheet 02 of the declaration. Do this in the same way as when reporting tax paid (withheld) abroad that is offset against income taxes. In this case, the amount of trade duty and tax paid abroad reflected in the declaration cannot exceed the amount of tax (advance payment) that is subject to credit to the regional budget (line 200 of sheet 02). That is |
Such clarifications are contained in the letter of the Federal Tax Service of Russia dated August 12, 2015 No. GD-4-3/14174. Appendixes 1 and 2 to this letter provide examples of how trade fees should be reflected in income tax returns.
For the reflection of trade fees by organizations with separate divisions, see How to draw up and submit an income tax return if an organization has separate divisions .
Features in the Republic of Crimea and Sevastopol
Starting from the reporting periods of 2015, organizations in Crimea and Sevastopol fill out income tax returns in the same manner as Russian organizations.
Organizations in Crimea and Sevastopol can receive the status of participants in the free economic zone. If such status exists, in sheet 02 and in appendices 1-5 to sheet 02 of the tax return, in the “Taxpayer Identification” field, code “3” must be indicated (letter of the Federal Tax Service of Russia dated March 2, 2015 No. GD-4-3/3253).
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The procedure for filling out an income tax return depends on the method of making advance payments. There are three ways to pay advances on income tax:
- quarterly;
- monthly, based on actual profit;
- monthly, based on the profit received in the previous quarter.
Not everyone can pay taxes quarterly. Firstly, there is a certain list of organizational structures that pay advances only quarterly. These include budgetary institutions, representative offices of foreign companies, individual non-profit organizations, etc.
Secondly, only those organizations whose income over the previous four quarters did not exceed an average of 15,000,000 rubles are entitled to pay advances quarterly. for every quarter.
Other organizations pay tax monthly. By the way, newly created organizations also have the right to make advance payments quarterly, but only up to a certain point according to income indicators for the month or quarter.
Who must report income taxes?
The declaration must be filled out from the title page and the appendices of sheet 02. Next, sheets 03-09 should be filled out if the organization has carried out such operations.
After the necessary sections have been completed, you should begin filling out sheet 02 “Calculation of corporate income tax” and section 1.
Let's follow this order.
Filling out the title page
When filling out the title page, the TIN and KPP of the organization are indicated at the top of it. This data can be taken from registration documents. They are in extracts from the Unified State Register of Legal Entities and documents from statistics. One important point to note: the largest taxpayer indicates on the title page the checkpoint that was assigned by the interdistrict inspectorate.
When submitting the initial declaration, you should enter “0” in the “Adjustment number” field. If an organization clarifies its income tax return, then the adjustment number is indicated, starting with “1” and then depending on how many times the data is corrected.
In the “Tax (reporting) period (code)” field, you should indicate the code of the tax (reporting) period for which the declaration is being submitted. For our case, this is 9 months, or for the period from January to September. Codes 33 and 43 respectively.
The income tax return is submitted at the place of registration of the organization. To do this, the declaration must indicate the code of the tax authority in whose territory the company is registered. Forgot your code? Then use the tax service.
In the line “at location (accounting) (code)”, enter the code depending on the capacity in which the organization submits the declaration. So, for example, indicate code 214 - “At the location of a Russian organization that is not the largest taxpayer.”
Particular attention should be paid to the block of lines dedicated to reorganization or liquidation. The fact is that this data can be filled in by a successor or a liquidated organization.
So, for example, if the legal successor submits a declaration for the merged company, then data on the company that was merged (reorganized) is filled in these lines. In any case, the TIN and KPP of the successor organization are indicated at the top of the title page.
The reorganization codes can be found in Appendix 1 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572.
An example of filling out the title page of an income tax return (fragment)
Filling out attachments to sheet 02
In practice, it is customary to start filling out the declaration from Appendix No. 3 to Sheet 02. After all, the data from the specified Appendix is necessary for the correct reflection of information in Appendix No. 1 and 2 to Sheet 02. The author should remember that this Appendix reflects, in particular, such operations as as the sale of depreciable property or operations under an assignment agreement.
Appendix No. 1 to sheet 02 contains information about the organization’s income received during the reporting (tax period). Lines 011–014 are intended for sales revenue, depending on what operations the organization engages in. On line 010 of Appendix No. 1 to Sheet 02, the total amount of income from sales should be indicated.
The data in this line also falls into line 040. Lines 101-106 are intended to reflect non-operating income.
An example of filling out Appendix No. 1 to sheet 02, fragment of a declaration of an organization engaged in wholesale sales
Appendix 2 to Sheet 02 reflects costs associated with production and sales, non-operating expenses and losses. In this case, special attention should be paid to tax accounting data and transactions, the general principles of which are disclosed in the accounting policy.
So, for example, lines 010-030 reflect direct expenses. And lines 040-041 reflect indirect expenses.
By the way, lines 080-110 are filled out based on the data in Appendix No. 3 to sheet 02. That is why filling out the declaration begins with the auxiliary section indicated above.
Lines 200-206 reflect non-operating expenses.
Have you adjusted the base of previous years in the current period based on the provisions of Article 54 of the Tax Code of the Russian Federation? Then fill out lines 400-403. The lines should reflect the amount of overstatement of the tax base in previous periods. It is by this indicator that the base of the reporting period is reduced.
Appendix No. 4 to Sheet 02 reflects the tax base minus losses from previous years. However, the application is included in the declaration only for the first quarter and for the tax period as a whole. Do not fill it out in 9 months.
Appendix No. 5 to sheet 02 is filled out by organizations that have separate divisions. The procedure for filling out an income tax return in this case has a number of specific features. In particular, they are related to the calculation of the share of the tax base attributable to the parent organization and division and the situation when the division is liquidated during the tax period.
Appendices No. 6, 6a and 6b to sheet 02 should be filled out only by participants of consolidated groups.
Filling out sheets 03-09
Filling out sheets 03-09 is determined by the operations that are indicated in them.
Sheet 03 of the income tax return is filled out only by tax agents who pay dividends and interest on state and municipal securities.
And sheet 04 is filled out if the organization receives, for example, dividends from equity participation in Russian and foreign organizations.
Sheet 05 serves as the basis for recording transactions with securities or financial instruments of futures transactions.
Sheet 06 is intended for non-state pension funds. The procedure for filling out the sheet has a complex structure and largely depends on the application of Tax legislation.
Sheet 07 is filled out by targeted individuals - non-profit organizations and other organizations that have targeted revenues (targeted financing) HOA organizations, for example.
And finally, Sheet 09 and Appendix 1 are filled out by organizations that are controlling persons in relation to a controlled foreign company (CFC).
After the necessary auxiliary sections and individual sheets of the declaration have been completed, you should proceed to filling out sheet 02 itself.
Filling out sheet 02
Sheet 02 is filled out based on the data specified in the appendices to it.
Lines 010-050 indicate income and expenses, on the basis of which the resulting profit or loss is calculated.
For example, line 010 is filled in based on line 040 of Appendix 1 to sheet 02. The amount of non-operating income from line 100 of Appendix 1 to sheet 02 is transferred to line 020.
Lines 030 and 040 of Sheet 02 are reflected based on the data in Appendix No. 2 to Sheet 02.
On line 060, profit or loss is calculated using a simple formula:
page 060 = page 010 + page 020 – page 030 – page 040 + page 050
Example of filling out sheet 02. Fragment of filling out data on income, expenses and results
By the way, if the result is negative, that is, the organization suffered a loss, the indicator with a minus is indicated on line 060!
Line 100 calculates the tax base for income tax according to the formula specified in the declaration. The base indicator for calculating tax is indicated on line 120.
On line 140 you should put the income tax rate (20%), which is divided into federal (3%) and regional (17%). This is a general regional rate, the value of which the region can reduce.
Example of filling out sheet 02. Fragment of filling out data on the rate
Example of filling out sheet 02. Fragment of filling out tax calculation data
Thus, lines 210-230 indicate advances for the reporting period. In our case it is:
- 9 months of 2017;
- January-September 2017.
Lines 210-230 of sheet 02 of the income tax return reflect only accrued advance payments. So, for example, if an organization transfers monthly advance payments based on the profit of the previous quarter, these lines for 9 months indicate the sum of lines 180 and 290 of sheet 02 of the declaration for the half year of the current 2017.
Organizations that pay tax monthly, based on the actual profit received, indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (January-August lines 180-200 of the previous declaration).
It may also happen that the amount of accrued advance payments for the previous period is greater than the amount of tax calculated at the end of the next reporting period. Then the overpayment is added up, which must be reflected on lines 280-281 of sheet 02.
Lines 240-260 of sheet 02 are intended to reflect tax paid outside of Russia. The procedure for crediting the specified tax in the event of a loss in the current period and the timing of the transfer have their own characteristics.
Lines 265-267 reflect the trading fee. This information is relevant for business representatives from the capital.
On lines 270-281 of sheet 02, you should indicate the tax to be paid additionally or reduced. Take accrued advance payments into account.
Lines 290-340 reflect advances for the next quarter. This line is filled out by an organization that transfers income tax monthly, based on the profit received in the previous quarter. These lines should reflect the advance payments that the organization must transfer during the next quarter.
By the way, in lines 320-340 show the amounts of advance payments for the first quarter of next 2018.
The final amount of tax to be paid or reduced should be reflected in section 1. Filling it out will not be difficult if you have all the necessary information.
Responsibility for failure to submit a declaration
As a general rule, if an organization submits declarations untimely, then this is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation).
The fine under Article 119 of the Tax Code of the Russian Federation is 5 percent of the amount of tax that should have been paid (additionally paid) on the basis of the declaration, but was not transferred within the prescribed period.
However, an organization cannot be fined under Article 119 of the Tax Code of the Russian Federation for late submission of an income tax return for the reporting period. The thing is that during the year the organization transfers advances, and not the tax itself. Therefore, the provisions of Article 119 of the Tax Code of the Russian Federation cannot be applied in such cases. But a fine may be applied under Article 126 of the Tax Code of the Russian Federation.
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Codes in the income tax return
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