How to fill out an income tax return for a separate division. How to fill out and submit an income tax return if you have a separate division How to fill out Appendix 5, sheet 02
Organizations that include separate divisions calculate and pay income tax in accordance with Article 288 of the Tax Code. And the declaration is submitted in the form approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3/600@
At the location of the separate divisions, the declaration is submitted in abbreviated form:
- front page;
- subsection 1.1 and (or) subsection 1.2 of section 1;
- Appendix No. 5 to sheet 02, filled out for a specific unit.
Income tax return: section 1
This section reflects the total amounts subject to payment (reimbursement) to the budget at the location of a specific division or parent organization.
At the location of the organization, the tax is transferred to both the federal and regional budgets. Therefore, in subsections 1.1 and (or) 1.2, any corresponding line can be filled in.
Information on the federal budget is transferred to section 1 from sheet 02. As for the budget of a constituent entity of the Russian Federation, data is transferred to subsections 1.1 and 1.2 from Appendix No. 5 to sheet 02.
When filling out subsection 1.1, lines 070 and 080 reflect data from lines 100 and 110 of Appendix No. 5, respectively. In subsection 1.2, the amounts of monthly advance payments payable to the budget of a constituent entity of the Russian Federation are indicated on lines 220–240 and their amount must correspond to lines 120 or 121 of Appendix No. 5.
Please note: subsection 1.2 of section 1 is not included in the tax return for the tax period ().
Tax return for income tax: Appendix No. 5 to sheet 02
To determine the amount of income tax for separate divisions, Appendix No. 5 to sheet 02 of the declaration is provided.
The application is filled out separately for an organization without separate divisions, for each separate division, including those liquidated in the current reporting (tax) period, or for a group of separate divisions located on the territory of one constituent entity of the Russian Federation.
This application reflects the amounts of advance payments and taxes paid to the budget of the constituent entity of the Russian Federation.
For each division (group of divisions), a separate application form is filled out and the corresponding code is indicated in the “Calculation compiled” field. The number of applications submitted depends on the number of separate (including those liquidated in the current tax period) or responsible divisions. All these attachments are included in the declaration, which is submitted at the place of registration of the organization. Please note that sheet 02 is filled out for the organization as a whole.
From line 120 of sheet 02 to line 030 of the application, the tax base indicator for the organization as a whole is transferred. A taxpayer whose separate divisions were liquidated in the current tax period also fills out line 031. In it, he records the tax base for the organization as a whole without taking into account the liquidated divisions.
The amount of income tax that must be transferred to the regional budget at the location of the separate division is calculated based on the share of the tax base attributable to the division. The share is reflected in line 040.
By multiplying the calculated share by the total amount of the tax base (line 030), the accountant will receive the amount of the tax base attributable to a specific division (group of divisions) or parent organization. This value must be reflected in line 050 of the application. Please note that the sum of the indicators in line 050 of all applications must correspond to the tax base reflected in line 120 of sheet 02 for the organization as a whole.
Line 060 includes the tax rate credited to the budget of the constituent entity of the Russian Federation. A region may have a reduced income tax rate. Then such a rate applies only to the share of profit attributable to the organization and its separate divisions located on the territory of a given subject of the Russian Federation.
The amount of calculated advance payments (tax) for the reporting (tax) period is determined on the basis of data on the tax base (line 050) and the tax rate (line 060). The specified value is reflected in line 070.
On line 080, the accountant records the amounts of accrued advance payments for the reporting (tax) period. In Appendix No. 5, this value is calculated in the same way as the indicators on lines 210-230 of sheet 02. That is, the amount of accrued advances is taken from the application filled out for the previous reporting period.
Organizations that report quarterly and do not pay monthly advance payments transfer the indicator from line 070 of Appendix No. 5 of the declaration for the first quarter of the current year to line 080 of the semi-annual declaration. The same algorithm is used by taxpayers who calculate monthly advance payments based on the actual profit received. However, in the semi-annual declaration they duplicate the indicator from the declaration for January - May of the current year.
For organizations that calculate monthly advance payments in the amount of 1/3 of the tax amount for the previous quarter, the value of the indicator in line 080 of Appendix No. 5 of the semi-annual declaration is equal to the sum of the values of the indicators in lines 070 and 120 of Appendix No. 5 of the declaration for the first quarter of the year.
Line 090 is filled out only by organizations that, in the reporting (tax) period, reduce the amount of calculated advance payments (tax) by the amount of tax paid outside the Russian Federation. The procedure for setting off these amounts has been established. Note that line 090 reflects only the part of the “foreign” tax related to the regional budget and a specific division (group of divisions) or the parent organization.
The amount of advance payments (tax) subject to additional payment at the end of the reporting (tax) period is given on line 100, the amount of advance payments (tax) subject to reduction is on line 110. These data are transferred to lines 070 and 080 of subsection 1.1 of section 1.
In lines 120, 121, taxpayers reporting quarterly and paying monthly advance payments indicate the total amount of these payments payable to the budget of the constituent entity of the Russian Federation in the next quarter.
Filling out a tax return for income tax upon liquidation of a separate division
The declaration for a separate division liquidated during the tax period is completed in the reporting periods following the liquidation, as well as for the current tax period. Appendix No. 5 for a liquidated separate division is also included in the declaration submitted to the tax authority at the place of registration of the organization. In line 002 of such an application, code 3 is indicated.
If a branch is liquidated after returns for the last reporting period have been submitted to the tax authorities, the taxpayer may submit amended returns. In them, monthly advance payments are withdrawn for the liquidated separate division, payable in the quarter in which the liquidation occurred. At the same time, monthly payments to the parent organization are increased by the specified amount.
After an organization is deregistered with the tax authority due to the liquidation of a separate division, an updated tax return for this division is also submitted to the tax office at the place of registration of the parent organization.
Please keep in mind that updated declarations are not submitted if the tax for the liquidated division is paid by the responsible separate division (or the parent organization). After all, data for the responsible unit is determined based on the totality of indicators of all separate units located on the territory of a given subject of the Russian Federation.
The declaration is drawn up on an accrual basis. Therefore, in Appendix No. 5, the amount of advance payments (tax) should be calculated based on the tax base for the organization as a whole, without taking into account the tax base of the liquidated division. The value of the latter is reflected in the declaration for the reporting period preceding the quarter in which the unit was liquidated.
This indicator is reflected in line 031 of Appendix No. 5, which is filled in for the reporting periods subsequent to the liquidation and the current year. It is this value that is used for further calculation of the line 050 indicator in applications filled out for existing departments.
The difference between the indicators on lines 030 and 031 must correspond to the sum of the values on lines 050 of all applications No. 5 filled out for liquidated separate divisions. That is, applications in which code 3 is indicated in the “Calculation compiled” field.
For the liquidated separate division, for all reporting periods following the liquidation and for the current tax period, the indicators of lines 040, 050, 070, 080 and 090 of Appendix No. 5 remain unchanged. In this case, line 110 of Appendix No. 5 for the reporting period after the liquidation of the division is completed if for the quarter in which the separate division was liquidated, monthly advance payments were accrued and updated declarations were not submitted.
The above is true only on the condition that for subsequent reporting periods and the tax period for the organization as a whole, the value of the tax base exceeds the value of the base for the reporting period before the liquidation of the separate division.
If, compared to the previous reporting period in which subsequently liquidated separate divisions operated, the tax base decreases, the calculation will change. The previously calculated tax will be reduced both for the organization as a whole and for separate divisions, including liquidated separate divisions.
The organization will first determine the tax base for liquidated separate divisions based on the size of shares for the last reporting period in which the divisions operated. Next, the tax base will be reduced by the amount of the adjusted tax base for the liquidated divisions. The remaining tax base will be taken as 100% and distributed between the organization without separate divisions and existing separate divisions.
If during the subsequent reporting or current tax period the organization receives a loss, the entire amount of advance payments accrued for this period (including monthly advance payments) must be reduced. This also applies to the share attributable to the liquidated division.
An example of filling out a tax return for income tax
Mir Uyta LLC is registered in Moscow. The organization is engaged in the furniture trade and has one separate division - the Comfort salon store in the Yaroslavl region. The average annual residual value of depreciable property for the entire organization for 2014 is RUB 6,023,038. Mir Uyuta LLC pays income tax in quarterly advance payments.
Let's consider filling out the corporate income tax return for 2014 by the head office of the organization, which is located in Moscow.
To simplify the example, the procedure for filling out the appendices to sheet 02 is not given.
First, the organization must fill out lines 010-190 of sheet 02 of the declaration. In this sheet, Mir Uyuta LLC reflects the following indicators of financial and economic activity:
- line 010 - income from sales - 7,320,400 rubles;
- line 020 - non-operating income - 350,600 rubles;
- line 030 - expenses that reduce the amount of income from sales - 6,510,200 rubles;
- line 040 - non-operating expenses - 240,300 rubles.
Then line 060 is filled in. It is equal to:
7,320,400 rub. + 350,600 rub. – 6,510,200 rub. – 240,300 rub. = 920,500 rub.
Since the organization does not have indicators to be reflected on lines 070-090 and 110, then lines 100 and 120 are filled in. The indicator of line 060 - 920,500 rubles is transferred to them.
Thus, the tax base from which Mir Uyta LLC must calculate income tax for 2014 is equal to 920,500 rubles.
Next, line 150 is filled in. Lines 140, 160 and 170 are not filled in for organizations that have separate structural divisions. Line 150 indicates the income tax rate to the federal budget - 2%.
The amount of income tax for the organization as a whole is:
920,500 rub. × 20% = 184,100 rub.
Then you need to distribute the amount of income tax among budgets of different levels.
LLC "World of Comfort" must pay tax to the federal budget (for the organization as a whole), to the budget of the city of Moscow (for the head division) and to the budget of the Yaroslavl region (for a separate division).
The amount of income tax payable to the federal budget is indicated on line 190 of sheet 02 of the declaration. This amount is 18,410 rubles. (RUB 920,500 × 2%). The distribution of income tax to the budgets of the constituent entities of the Russian Federation between the head and separate divisions is made in Appendix No. 5. The organization must fill out two such attachments: separately for the head and separate divisions.
The tax is distributed based on the share of the tax base attributable to the head and separate divisions. In our example, the share of the head division is 67%, the separate division is 33%.
The calculated amounts of tax to the budgets of the constituent entities of the Russian Federation are indicated on line 070 of the corresponding appendices No. 5 and on line 200 of sheet 02. In this case, the amount of tax to the budgets of the constituent entities of the Russian Federation, reflected on line 200 of sheet 02, is determined by adding the tax amounts to the budget of the city of Moscow and the budget Yaroslavl region:
RUB 111,012 + 54,678 rub. = 165,690 rub.
Let us assume that the amount of accrued advance payments in 2014 to Mir Uyuta LLC is equal to 128,870 rubles, including:
- to the federal budget - 12,887 rubles;
- Moscow budget - 77,709 rubles;
- budget of the Yaroslavl region - 38,274 rubles.
The total amount of advance payments accrued for the tax period (128,870 rubles) is indicated on line 210 of sheet 02, the amount of advance payments accrued to the federal budget (12,887 rubles) - on line 220 of sheet 02.
The amounts of accrued advance payments to the budgets of the constituent entities of the Russian Federation are reflected on line 080 of the corresponding appendices No. 5 and on line 230 of sheet 02 of the declaration. To fill out line 230 of sheet 02, you need to add up the amounts of accrued advance payments to the budget of Moscow and the budget of the Yaroslavl region.
This amount is equal to:
RUR 77,709 + 38,274 rub. = 115,983 rub.
Then the amount of income tax subject to additional payment to budgets based on the results of the tax period (2014) is calculated.
The amount of income tax subject to additional payment at the location of the head office as of March 30, 2015 will be:
- to the federal budget - 5523 rubles. (RUB 18,410 – RUB 12,887);
- to the budget of Moscow - 33,303 rubles. (RUB 111,012 – RUB 77,709) (line 100 of Appendix No. 5).
The additional tax for a separate division will be:
- to the budget of the Yaroslavl region - 16,404 rubles. (54,678 rubles – 38,274 rubles) (line 100 of Appendix No. 5).
These amounts are also indicated on lines 270 and 271 of sheet 02 of the declaration. Line 270 reflects the amount of income tax subject to additional payment to the federal budget - 5,523 rubles. On line 271 - the amount of income tax subject to additional payment to the budgets of the constituent entities of the Russian Federation is 49,707 rubles. (33,303 rubles + 16,404 rubles).
The organization does not fill out lines 290-340 of sheet 02, as well as lines 120 and 121 of appendices No. 5.
World of Comfort LLC, as part of the declarations that are submitted at the location of the head and separate divisions, must also submit subsection 1.1 of section 1. Subsection 1.1 indicates the total tax amounts that are accrued in the taxpayer’s personal account cards at the location of the head and separate divisions.
In subsection 1.1 of section 1, which is handed over at the location of the head office, the amounts of tax subject to additional payment are indicated:
- to the federal budget - for the organization as a whole (RUB 5,523);
- to the budget of a constituent entity of the Russian Federation - for the head unit (33,303 rubles).
To fill out this subsection, use the data from line 270 of sheet 02 and line 100 of Appendix No. 5, filled out for the head unit.
The amount of tax subject to additional payment to the budget of the constituent entity of the Russian Federation at the location of the separate division is indicated in subsection 1.1 of section 1, which is submitted to the tax office at the location of the branch (RUB 54,678).
Sample of filling out an income tax return
If there are one or more separate divisions, the organization is required to submit an income tax return:
Working step-by-step instructions
Filling out the income tax return is regulated in Appendix No. 2 to. However, when filling out strictly one or another section according to the instructions of the Federal Tax Service, we obtain an equation with several unknowns: control ratios often refer to each other from one section to another, in addition.Therefore, to help everyone, I am posting a magical instruction using a personal, deft approach to the legislation of the Russian Federation in order to promptly and fearlessly fill out tax returns for income tax with separate divisions:
Filling out the declaration section |
|
1. | Front page |
2. | Sheet 02 (line 200 inclusive) with attachments 1-4 |
3. | Appendix 5 to Sheet 02 lines (tax accounting data of the organization): |
4. | Sheet 02 lines: |
5. | Appendix 5 to Sheet 02 lines: |
6. | Sheet 02 lines: |
7. | Subsection 1.2. |
8. | Sheet 02 lines: |
1. Explanation of filling in row values:
Line code: | Value according to the formula according to the instructions of the Federal Tax Service: | |
Section 1. Subsection 1.1. | =Sheet 02 line 270 | |
=Sheet 02 Line 280 | ||
=Appendix 5 to Sheet 02 line 100 | ||
=Appendix 5 to Sheet 02 line 110 | ||
Section 1. Subsection 1.2. with code 21 | =Sheet 02 Line 300 / 3 | |
=Sheet 02 Line 300 / 3 | ||
=Sheet 02 Line 300 / 3 | ||
=Appendix 5 to Sheet 02 Line 120 / 3 | ||
=Appendix 5 to Sheet 02 Line 120 / 3 | ||
Section 1. Subsection 1.2. with code 24 | =Sheet 02 Line 300 / 3 | |
=Sheet 02 Line 300 / 3 | ||
=Sheet 02 Line 300 / 3 | ||
=Appendix 5 to Sheet 02 Line 120 / 3 | ||
=Appendix 5 to Sheet 02 Line 120 / 3 | ||
=Appendix 5 to Sheet 02 Line 120 / 3 | ||
Sheet 02 | ||
=Sum of lines 070 of all attachments 5 to Sheet 02 | ||
=Line 220+Line 230 | ||
=(Sheet 02 line 190 - Sheet 02 line 250 + Sheet 02 line 300) for 6 months of the reporting period | ||
=(Sheet 02 line 200 - Sheet 02 line 260 + Sheet 02 line 310) for 6 months of the reporting period | ||
= Line 190 - Line 220 - Line 250 | ||
= Line 200 - Line 230 - Line 260 | ||
= Line 220+ Line 250 - Line 190 | ||
= Line 230+ Line 260 - Line 200 | ||
= line 300+ line 310; = (line 180-line 180 for 6 months of the reporting period) |
||
= (line 190-line 190 for 6 months of the reporting period) | ||
= Sum of lines 120 Appendix 5 to Sheet 02 = (line 200-line 200 for 6 months of the reporting period) |
||
= line 290 Line 330+line 340 |
||
= line 300 | ||
=Sum of lines 121 Appendix 5 to sheet 02 | ||
Appendix 5 to Sheet 02 | According to tax accounting data for 9 months of 2016 | |
=Line 070-Line 090 + Line 120 for 6 months of the reporting period | ||
= Line 070 - Line 080 - Line 090 | ||
= Line 080+ Line 090 - Line 070 | ||
= Line 310xLine 040/100 |
All data in the tables is presented in a logical structure based on “On the control ratios of tax return indicators for corporate income tax.”
More materials about reporting for 9 months of 2016
- Income tax declaration in the presence of separate divisions:
- How to fill it out correctly
- How to fill in n correctly?
- How to fill it out correctly?
- The table in which the .
The document has become invalid or cancelled.
Order of the Federal Tax Service of Russia dated March 22, 2012 N ММВ-7-3/174@ (as amended on November 14, 2013) “On approval of the form and format for submitting a tax return for corporate income tax, the procedure for filling it out” (Registered with the Ministry of Justice of Russia on April 20. 2012 N 23898)10.9. Article 19 of the Code establishes that, in the manner prescribed by the Code, branches and other separate divisions of Russian organizations fulfill the obligations of these organizations to pay taxes and fees at the location of these branches and other separate divisions.
In this regard, branches and other separate divisions, when they are assigned the obligation to pay profit tax, pay profit tax to the budget of the constituent entity of the Russian Federation at their location on the basis of information provided to them by the organization about the amount of advance payments and profit tax in these budgets.
About the imposition of the obligation to pay advance payments and income tax amounts on separate divisions, a note is made in the detail “imposition of the obligation to pay tax on a separate division.”
10.10. Agricultural producers who have separate divisions fill out Appendix No. 5 to Sheet 02, indicating in the “Taxpayer Attribute” detail code “2” - agricultural producer.
Agricultural producers of Appendix No. 5 to Sheet 02 of the Declaration fill out the tax base for income tax for activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations, separately from Appendix No. 5 to Sheet 02 Declarations for other types of activities (with code "1" for details
Residents of a special economic zone with separate divisions fill out Appendix No. 5 to Sheet 02, indicating code “3” for the “Taxpayer Sign” detail. For other types of activities, Appendix No. 5 to Sheet 02 is compiled separately (with code “1” for the “Taxpayer Identification” detail).
10.11. When drawing up Appendix No. 5 to Sheet 02 of the Declaration with code "3" for the details "Calculation has been prepared" for a closed separate division in the Declarations for subsequent reporting periods and the current tax period, line 040 indicates the share of the tax base, and line 050 - the tax base in amounts calculated and reflected in the Declarations for the reporting period preceding the quarter in which it was closed.
If the tax base as a whole for the organization decreases (line 120 of Sheet 02) compared to the previous reporting period and the reporting period after which a separate division is closed, the previously calculated income tax is subject to reduction both for the organization as a whole and for separate divisions, including closed separate divisions. Line 050 of Appendix No. 5 to Sheet 02 of the Declaration for a closed separate division in this case is determined by multiplying the indicator on line 040 by the indicator on line 030.
When drawing up Appendices No. 5 to Sheet 02 of the Declaration with code "4" according to the details "Calculation has been completed", a group of separate divisions located on the territory of one subject of the Russian Federation may include an organization without separate divisions included in it, if the organization is located on the territory of the same subject of the Russian Federation.
10.12. Appendix No. 6 to Sheet 02 "Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation for a consolidated group of taxpayers" and Appendix No. 6a "Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation for a participant in a consolidated group of taxpayers without incoming its separate divisions and (or) its separate divisions" are included in the Declaration for the consolidated group of taxpayers.
10.13.1. When calculating the tax payable to the budget of a constituent entity of the Russian Federation, in accordance with the first paragraph of paragraph 2 of Article 288 of the Code, the responsible participant in the consolidated group of taxpayers fills out Appendix No. 6a to Sheet 02 (with codes "1", "2" and "3" for details “The calculation is made”) for each participant without its separate divisions and for each separate division, including those closed in the current tax period.
In addition to indicating at the top of the page the TIN and KPP of the responsible participant in the consolidated group of payers, Appendix No. 6a to Sheet 02 (with codes “1”, “2” and “3” for the “Calculation has been completed”) also indicates the TIN and KPP, which was assigned to a member of a consolidated group of taxpayers by the tax authority at its location (place of registration as the largest taxpayer) or at the location of its separate division.
Appendix No. 5 to Sheet 02 is filled out only by taxpayers who have separate divisions. Moreover, the “isolation” of divisions for tax purposes is defined in terms and concepts of tax legislation.
Which units are classified as separate?
The definition of a separate division is given in paragraph 2 of Art. 11 of the Tax Code of the Russian Federation.
For tax purposes, a separate division has the following characteristics:
1) this is any division territorially isolated from the parent organization, at the location of which stationary workplaces are equipped;
2) a workplace is considered stationary if it is created for a period of more than 1 month;
3) recognition of a division as separate does not depend on the indication of it in the constituent or other organizational and administrative documents;
4) a separate division may not have an independent balance sheet and its own current account;
5) the location of a separate division of a Russian organization is the place where this organization carries out its activities through its separate division.
It is not always possible for an organization to clearly determine whether it has a separate division that is subject to registration with the tax authorities or not. For example, a storekeeper and watchman in a warehouse located in the same city as the parent organization, but belonging to a different tax office; centralized accounting department located separately from the head office; homeworkers living in different areas or cities, etc. The financial department advises that if difficulties arise in determining the place of registration, contact the tax authority, which, based on the documents submitted, will decide on the presence or absence of signs of a separate division. See letter of the Ministry of Finance of the Russian Federation dated 06/07/2012 No. 03-02-07/1-137.
Procedure for calculating and paying taxes and advance payments
The procedure for calculating and paying advance payments and income tax by a taxpayer who has separate divisions is regulated by Article 288 of the Tax Code of the Russian Federation.
An organization with a separate division (divisions) calculates and pays advance payments and income tax to the federal budget at its location without distributing these amounts between separate divisions.
Advance payments and tax to be credited to the budget of a constituent entity of the Russian Federation are calculated and paid both at the location of the parent organization and at the location of its separate divisions. In this case, the income tax base is subject to distribution, and the amount of taxes (advances) is already calculated from it.
The amounts of advance payments and taxes payable to the budgets of the constituent entities of the Russian Federation at the location of the separate divisions are calculated according to tax rates established in the relevant subjects (clause 2 of article 288 of the Tax Code of the Russian Federation).
Transition to centralized payment of taxes and advance payments
Before the start of the tax period, an organization may decide to pay income tax to the budget of a constituent entity of the Russian Federation at the location of the organization based on the total amount of tax calculated for the parent organization and for separate divisions located on the territory of the same constituent entity.
If there are two or more separate divisions on the territory of another subject, then the tax can also be paid by one of the divisions (based on the total amount of tax calculated for each division). If such a decision is made, then it is necessary to indicate at the location of which unit the tax will be paid.
Taxpayer until December 31 the year preceding the year of transition to centralized payment of taxes and advances, must notify the tax authorities with which he is registered for tax purposes at the location of the separate divisions. Recommended standard notification forms have been approved by letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986. Appendix No. 3 to this letter provides schemes for submitting notifications to the tax authorities at the location of the parent organization and separate divisions for various situations.
When changing the procedure for paying tax and advance payments, as well as when changing the number of separate divisions on the territory of a constituent entity of the Russian Federation, the taxpayer is also obliged to notify the tax authorities about the changes that have occurred.
Since an organization is switching to a new procedure for paying income tax, then, accordingly, this tax payment procedure applies to all its separate divisions, including those newly created by it during the tax period. The tax payment procedure applied by the taxpayer applies to newly created separate divisions from the moment of their creation. The Tax Code does not provide for the simultaneous application by a taxpayer in various constituent entities of the Russian Federation of the procedure for calculating and paying tax through a responsible separate division and for each separate division. Cm. letter of the Federal Tax Service of Russia dated March 25, 2009 No. 3-2-10/8.
Distribution of the tax base between the parent organization and separate divisions
The share of the parent organization and each separate division in the income tax base is determined based on the specific weight of two indicators:
1. The share of the residual value of fixed assets for the reporting (tax) period. As a general rule, the residual value of fixed assets is determined according to tax accounting data. However, Article 288 of the Tax Code of the Russian Federation provides that organizations that have switched to calculating depreciation using the non-linear method as part of depreciation groups has the right determine the residual value of depreciable property according to accounting data.
When determining the specific weight of the residual value of fixed assets of a separate division, fixed assets are taken into account actually used by this unit, regardless of whose balance sheet (parent organization or other division) they are accounted for ( Letter of the Ministry of Finance of the Russian Federation dated August 3, 2010 No. 03-03-06/1/513).
If a separate division of the organization is created, for example, in April, when drawing up a declaration for the first half of the year, the average residual value of fixed assets for this separate division is determined as the quotient of dividing the residual value of fixed assets as of May 1, June 1 and July 1 by 7 ( seven). In this case, the cost of fixed assets for a separate division on January 1, February 1, March 1 and April 1 is taken equal to zero ( Letter of the Ministry of Finance dated 07/06/05 No. 03-03-02/16).
2. The share of the average number of employees ( or: labor costs) for the reporting (tax) period.
FORMULAS
to calculate specific gravity:
D = (U t + U os)/ 2, Where
D – share of a separate division in the tax base,
U t – the share of the labor indicator (average headcount or labor costs);
In OS - the share of the residual value of fixed assets.
U t = T op / T, Where
T op – average headcount (labor costs) for the reporting (tax) period for a separate division;
T – average headcount (labor costs) for the reporting (tax) period for the organization as a whole (taking into account all separate divisions).
U os = OS op / OS, Where
OS op – residual value of fixed assets for the reporting (tax) period for a separate division;
OS is the residual value of fixed assets for the reporting (tax) period for the organization as a whole (taking into account all separate divisions).
For the procedure for calculating specific weights for the parent organization and separate divisions, see the example in Table 1.
Tax reporting
At the location of the parent organization, Appendix No. 5 is submitted as part of the declaration for the parent organization and all separate divisions that independently pay income tax and advance payments to the budget of the constituent entity of the Russian Federation.
At the location of each separate division that independently pays taxes and advance payments to the budget of a constituent entity of the Russian Federation, it is necessary to submit:
Title page (Sheet 01);
Subsection 1.1 of Section 1 (the amount of tax payable to the budget, according to the taxpayer);
Subsection 1.2 of Section 1 (amount of monthly advance payments - for organizations that pay them);
Appendix No. 5 to Sheet 02 for a specific separate division.
Pay attention!In the tax return for the tax period (calendar year), Subsection 1.2 is not provided, since two Subsections 1.2 (with advance payments for the 4th quarter of the current year and the 1st quarter of the next year) are provided as part of the tax return for 9 months.
The procedure for submitting income tax returns when closing a responsible separate division is discussed in letter No. ShS-22-3/990 of the Federal Tax Service of the Russian Federation dated December 30, 2009.
For an example of filling out Appendix No. 5 to Sheet 02, lines of Sheet 02 and Section 1, see Table 2.
Tax accounting policy
An organization that has separate divisions in its tax accounting policy should:
1) select an indicator for calculating the share: labor costs or average headcount;
2) if the taxpayer uses a non-linear method of calculating depreciation of fixed assets: determine according to the rules of accounting or tax accounting the residual value of fixed assets is calculated;
3) determine the procedure for paying advance payments and tax amounts by separate divisions (for each division or centrally).
Example
The organization has a branch in another subject of the Russian Federation. Before filling out Appendix No. 5, the organization calculates shares in the tax base for income tax in a special tax register (Table 1).
The average number of employees is determined based on personnel and time sheet data.
The residual value of fixed assets is determined according to tax accounting data. The residual value of fixed assets for six months was determined by summing the residual value of fixed assets at the beginning of each month (from 01/01/2012 to 07/01/2012 inclusive) and dividing by 7.
Table 2 shows the procedure for reflecting the amounts of calculated tax and advance payments:
1) in the column “Parent organization” - in Appendix No. 5 to Sheet 02, which is submitted as part of the income tax return for the organization as a whole;
2) in the column “Branch” - in Appendix No. 5 to Sheet 02, which is submitted as part of the tax return for the organization as a whole, and is also sent to the tax authority at the location of the separate division;
3) in the column “Declaration for the organization” - according to the lines of Sheet 02 and Subsections 1.1 and 1.2 of Section 1, which are included in the tax return for the organization as a whole. Please note: in the general declaration submitted to the tax authority at the location of the parent organization, Section 1 reflects only the amounts due for payment to the budget of the constituent entity of the Russian Federation directly by the parent organization.
The completed Section 1 and Appendix No. 5 to Sheet 02 are shown separately, which are sent to the tax authority at the location of the separate division.
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ORDER OF THE FTS OF THE RF dated 12/15/2010 MMV-7-3730 ON APPROVAL OF THE FORM AND FORMAT OF THE TAX DECLARATION FOR INCOME TAX OF ORGANIZATIONS... Relevant in 2018
Section X. The procedure for filling out Appendix No. 5 to Sheet 02 “Calculation of the distribution of advance payments and income tax to the budget of a constituent entity of the Russian Federation by an organization that has separate divisions” of the Declaration
The amount of income tax counted towards the payment of income tax is distributed between the federal budget and the budget of the constituent entity of the Russian Federation based on the share of the amount of income tax in the specified budgets (lines 190 and 200 of Sheet 02) in the total amount of income tax (line 180 of Sheet 02).
The calculated amount of profit tax for the reporting (tax) period to the budgets of the constituent entities of the Russian Federation, paid by an organization at the location of its location without the separate divisions included in it and at the location of the separate divisions (group of separate divisions), is subject to reduction by part of the amount of the profit tax, paid outside the Russian Federation, in the following order.
Part of the amount of profit tax by which the profit tax due for payment to the budgets of the constituent entities of the Russian Federation for the reporting (tax) period is reduced, determined in the above order, is distributed between the organization without its separate divisions and separate divisions (a group of separate divisions ) based on the share of the tax base indicated in line 040 of Appendix No. 5 to Sheet 02 of the Declaration for the corresponding reporting (tax) period.
The amounts of income tax calculated for the reporting (tax) period in accordance with Appendices No. 5 to Sheet 02 of the Declaration for the corresponding reporting (tax) period are reduced by the specified amounts distributed between an organization without separate divisions included in it and separate divisions (a group of separate divisions). , reflected on line 070. At the same time, the accrued income tax data, reflected on line 080, is reduced by the amount of income tax offset in the previous reporting period for the payment of income tax in the Russian Federation.
10.7. Lines 100 of Appendix No. 5 to Sheet 02 of the Declaration are filled out if the indicators of lines 070 exceed, respectively, the sum of the indicators of lines 080, 090. The amount of income tax subject to additional payment (line 100) is determined as the difference in lines 070, 080 and 090.
If the indicator of lines 070 is less than the sum of the indicators of lines 080, 090, then the amount of income tax subject to reduction (line 110) is determined as the difference in the sum of lines 080 and 090 with line 070.
10.8. Lines 120 reflect monthly advance payments payable to the budget of the constituent entity of the Russian Federation in the quarter following the reporting period. The amount of the monthly advance payment for the organization as a whole (line 310 of Sheet 02) is distributed between the organization without separate divisions and each operating separate division (group of separate divisions) based on the shares of the tax base (%) given on line 040 of Appendix No. 5 to Sheet 02 of the Declaration (amounts of monthly advance payments for the 2nd, 3rd and 4th quarters - respectively, based on the shares of the tax base for the 1st quarter, half year, 9 months of the current tax period). Accordingly, the indicator of line 120 is determined as the indicator of line 310 of Sheet 02, multiplied by the indicator of line 040 of Appendix No. 5 to Sheet 02 and divided by 100.
The amounts of monthly advance payments for the fourth quarter are also monthly advance payments for the first quarter of the next tax period, which are reflected on lines 121 of Declarations for 9 months.
These payments are divided into three payment terms in equal shares and are reflected in the relevant declarations in subsections 1.2 of Section 1.
Lines 120 of Appendix No. 5 to Sheet 02 of the Declaration in the Declarations for the tax period are not filled out.
10.9. Article 19 of the Code establishes that, in the manner prescribed by the Code, branches and other separate divisions of Russian organizations fulfill the obligations of these organizations to pay taxes and fees at the location of these branches and other separate divisions.
In this regard, branches and other separate divisions, when they are assigned the obligation to pay profit tax, pay profit tax to the budget of the constituent entity of the Russian Federation at their location on the basis of information provided to them by the organization about the amount of advance payments and profit tax in these budgets.
About imposing on separate divisions the obligation to pay advance payments and amounts of income tax, a note is made on the detail “imposition of the obligation to pay income tax on a separate division.”
10.10. Agricultural producers who have separate divisions fill out Appendix No. 5 to Sheet 02, indicating in the “Taxpayer Attribute” detail code “2” - agricultural producer.
Agricultural producers of Appendix No. 5 to Sheet 02 of the Declaration fill out the tax base for income tax for activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations, separately from Appendix No. 5 to Sheet 02 Declarations for other types of activities (with code "1" according to the requisite "Taxpayer Attribute").
Residents of a special economic zone with separate divisions fill out Appendix No. 5 to Sheet 02, indicating code “3” for the “Taxpayer Sign” detail. For other types of activities, Appendix No. 5 to Sheet 02 is compiled separately (with code “1” for the “Taxpayer Identification” detail).
10.11. When drawing up Appendix No. 5 to Sheet 02 of the Declaration with code "3" for the details "Calculation has been prepared" for a closed separate division in the Declarations for subsequent reporting periods and the current tax period, line 040 indicates the share of the tax base, and line 050 - the tax base in amounts calculated and reflected in the Declarations for the reporting period preceding the quarter in which it was closed.
If the tax base as a whole for the organization decreases (line 120 of Sheet 02) compared to the previous reporting period and the reporting period after which a separate division is closed, the previously calculated income tax is subject to reduction both for the organization as a whole and for separate divisions, including closed separate divisions. Line 050 of Appendix No. 5 to Sheet 02 of the Declaration for a closed separate division in this case is determined by multiplying the indicator on line 040 by the indicator on line 030.
In Appendix No. 5 to Sheet 02 of the Declaration for the specified separate divisions, lines 120, 121 are not filled in, the indicators of the remaining lines are calculated in the generally established manner.
When drawing up Appendices No. 5 to Sheet 02 of the Declaration with code "4" according to the details "Calculation has been completed", a group of separate divisions located on the territory of one subject of the Russian Federation may include an organization without separate divisions included in it, if the organization is located on the territory of the same subject of the Russian Federation.