Reporting tax period for income tax. Tax season is... Calculation of the beginning and end of the tax period

Tax period code is a two-digit number that is used when submitting reports to the Federal Tax Service. The need for its use is due to machine processing of tax reporting. The code is entered in a special column and serves to determine the period for which the tax is paid. Different taxation systems require different codes. This is done on the basis of a code book.

How is the tax period determined: code in tax accounting

There are periods of time for which you need to report and provide calculations tax base, they are called tax periods:

• month,
• quarter (from 1st to 4th),
• half-year (first, second),

The main reports are submitted based on the results of work for the year. The declaration indicates taxable period: code 34.

The quarters are assigned separate codes, the code begins with a two, followed by a number indicating the serial number of the quarter. For quarterly reporting, codes from 21 to 24 are used. So for the first quarter - code 21, tax period 22 for the second quarter, 23 for the third, tax period 24 for the fourth quarter.

Some taxpayers report monthly. It should be taken into account that different codes are provided for individual taxpayers and for a consolidated group. If payment is made consolidated group, then the encryption is accepted from 13 to 15, from a quarter to a year. The periods from January to December are marked from 57 to 68.

Tax period when calculating income tax

When paying quarterly advances, the following coding is used: tax period 21 - first quarter, tax period 31 - first half of the year, 33 - nine months. Codes 35 to 46 indicate the months, starting from January and ending in December.

Tax period 50 is entered by taxpayers when filing reports before cessation of activity or reorganization. It is calculated from January 1 until the moment of actual liquidation, or from the moment of opening until the moment of liquidation, if the company existed for less than a year.

Tax period: code when calculating property tax

When reporting on this tax not always necessary to submit interim reporting, as a result, payment is made immediately for the year. The coding will be the same as for reporting on other taxes.

When preparing reports, code 21 is used (tax period - quarter), half-year - tax period - code 31, when calculating tax for 9 months, tax period 33 is indicated.

When liquidating an enterprise, codes 51, 52, 53 are used, they mean a quarter, half a year, 9 months.

Codes for reporting according to the simplified tax system

Organizations that are simplified submit a report to the Federal Tax Service on income once a year. An advance payment from the profit received is made quarterly. The year is divided into reporting periods in the same way as for income tax, but separate reporting for them is not required. The declaration indicates the standard period of one year, tax period 34.

For individual entrepreneurs, code 96 is used, which is used when terminating the activities of an individual entrepreneur for the final reporting period, and code 95, it is used for closing reporting in connection with a change in the taxation regime.

Tax period codes for UTII

Reporting is carried out quarterly, using the following designations:

• Quarter - 21,
• tax period 2nd quarter – 22,
• tax period 23 – for the third quarter,
• tax period code 24 – used when reporting for the fourth quarter.

All large organizations engaged in commercial activities are required to pay tax to the state. The main one is direct tax on company profits. Accountants of organizations must enter information and submit declarations within precisely established deadlines. There is a certain tax period for income tax for submitting information.

Companies engaged in any business activity, receiving income, are required to calculate tax, which is paid to the budget. is prescribed by law and is the same for everyone.

• 2% is contributed to the federal budget.
• 18% goes to the regional fund.

However local authorities may set a different rate for the company, but not less than 13.5%. Depending on what tax rate the organization uses, income tax is charged.

Income tax = (Income – Expense) *20% (standard rate).

The concept of “tax” can be characterized as follows: it is a direct tax, the amount of which depends on direct activities companies. Which financial results it was revealed what profit was received.

The tax period for income tax is the reporting period. Depending on the activity of the enterprise, it can also be different.

When does the reporting period begin?

Tax reporting period is prescribed by law in the Tax Code (Article 285). Each organization must provide information about income in tax authority. To do this, there are certain periods of time for which the organization pays tax.

The reporting period for organizations operating under direct tax, is the calendar year. At the end of the year, having calculated the profit earned, the accountant calculates the amount that must be paid to the state budget. In order not to confuse the two concepts, reporting and tax period, let’s create a table:

Tax calculation for enterprises with certain activities

IN tax legislation the conditions for calculating tax for enterprises with certain activities are specified. Such enterprises include:

• Banking organizations.
• Pension funds are non-state.
• Organizations trading securities.
• Foreign companies that have a special tax rate.
• Intermediary (clearing) organizations for the sale of securities.
• Organizations that are management company on the basis of a partnership agreement.

These enterprises have their own tax rate and, accordingly, make their own tax calculations.

Every business activity sooner or later encounters the concept of profit maximization.

Profit maximization concept

The terminology itself denotes the enterprise’s achievement maximum profit. The company decided to short term get maximum profit using all possible means. Any organization is faced with maximizing profits in the short term.

This can be achieved by maneuvering profits and losses alternately, in the shortest possible time.

In the short term, the possibilities are fixed. If an enterprise is engaged, for example, in the production of some kind of product, then maximization in the short term is used to determine technical capabilities.

Over a short period of time, capacities are constantly fixed, increasing profits and reducing costs. It does not always happen that by increasing capacity, an enterprise can make a profit in a short period of time. To calculate the ratio of profits and losses, a certain formula is used:

(TC): TR - TC = MR,

where it turns out that TR> TC.

These are the ratios of gross income and total income, in which it is noticeable whether an enterprise is profitable or not.

Maximum profit figures should be higher. If the indicator is less, it means that the company is incurring losses in the short term.

The calculation for minimizing costs is similar:

(TC-TR)

TR – gross income.

TC – gross costs.

MR – marginal revenue.

Firms often wonder whether it is worth launching production for a short-term period. Worth it if the following conditions are met:

• Receiving economic profit.
• Receiving normal profit.
• A loss will be incurred that is less than the company's fixed costs.

This process is acceptable if the head of the enterprise has all the prerequisites for business development and positive results have been given in the short term. If the picture is the opposite, then the enterprise should be urgently closed. Losses will snowball onto the enterprise.

This can lead to very high debts. These may include both obligations to suppliers and wage arrears.

Making a profit by an enterprise is the only reason for which it operates and charges taxes. Accordingly, each organization strives to earn as much as possible and at the same time incur a minimum of losses. Analysts conduct various studies, draw diagrams, and calculate the capabilities of the enterprise.

Purposeful, coordinated work of the team helps to increase the income of the enterprise.

Income tax is a tax payment that is paid based on the annual result of the enterprise - profit or loss. Let's look at how the tax period for income tax is established and how to reflect the tax (reporting) period code in the income tax return.

Tax periods for income tax

The tax period for filing a “profitable” declaration is set as a calendar year, based on the results of which the calculated amount of tax is calculated and transferred to the budget. That is, this is the period of operation of the enterprise, starting from January 1 and ending on December 31 of the current year. In addition, after submitting a “profitable” declaration, advance payments for this tax are required.

In the event of the creation, liquidation or reorganization of an enterprise, the tax period for filing a “profitable” declaration will depend on the length of time worked.

Enterprise creation:

• From the date of its creation, that is, state registration until the end of the current year, for example from May 30 to December 31;
• From the date of its creation, state registration until the end of next year, but only if the registration of the enterprise took place in December, for example from December 13 of last year to December 31, but already of the current year.

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Liquidation and reorganization of an enterprise:

• From the beginning of the current year until the day of completion of reorganization measures or even liquidation, for example from January 1 to May 20;
• From the date of its creation (state registration) to the day of its liquidation or reorganization. For example, February 18 and October 17 of the current year - for enterprises created and liquidated or reorganized during the calendar year; from December 25 of the current year to June 18 of the next year - for enterprises created in December and liquidated or reorganized before the end of the next year.

Income tax and its reporting periods

As mentioned above, at the end of each reporting period it is necessary to make advance payments for this tax, which also involves filing tax returns.

The reporting periods for income tax can be a calendar quarter or a month. The period for submitting reports depends on the method of calculating advance payments - quarterly or monthly upon receipt of profit.

The reporting periods for making quarterly advance payments will be:

• 1 quarter;
• half year;
• 9 months;

Important! Quarterly advance payments must be paid no later than the deadline by which the “profitable” declaration for the corresponding period is submitted.

When making advance payments, they are based on the amount of profit actually received, that is, payment occurs monthly:

• Month;
• 2 months;
• 3 months and so on according to the funded system until the end of the year.

Important! Monthly advance payments are due by the 28th day of the month following the previous one.

That is, both types of income tax returns are prepared according to the cumulative system.

Coding of periods for income tax

When drawing up a “profitable” declaration, it is necessary to indicate the tax and reporting periods for which this declaration is submitted. The code of the period for which the declaration is submitted must be indicated on its title page:

The table below shows the coding of periods, which was approved by order of the Federal Tax Service No. ММВ-7-3/600:

Some of the information on the title page of the income tax return is indicated in encoded form. This includes the period for which the declaration was drawn up, the “number” of the Federal Tax Service for which the declaration is submitted, and some information about the taxpayer himself.

Period code in the income tax return

This code (Appendix No. 1 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@) allows tax authorities to determine for what specific period the payer submitted the declaration. Moreover, different codes are provided for ordinary organizations and responsible participants in a consolidated group of taxpayers (hereinafter referred to as the CTG).

Special period code

In addition to codes for standard periods, there is a period code “50”. It must be supplied if an organization that is being liquidated or reorganized submits a declaration for the last tax period.

What other information is reflected by codes in the income tax return?

In the income tax return (approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@​), the following information is subject to coding:

• name of the inspectorate to which the declaration is submitted. For example, if you submit reports to the Federal Tax Service of Russia No. 14 in Moscow, then the code “7714” is entered in the declaration;
• information about your affiliation with a specific inspection. Let's say your company, not being the largest taxpayer, submits an income tax return at the place of registration of the organization itself. In this case, you need to enter code “214” (“At the location of the Russian organization that is not the largest taxpayer”). And if, for example, you submit a declaration at the place of registration of your separate division, then the code “220” (“At the location of the separate division of the Russian organization”);
• data on reorganization/liquidation. For example, if the declaration is submitted by a company that is completing its activities, then “0” (“Liquidation”) is entered in the corresponding cell of the title page of the declaration;
• information about who signs the declaration: the payer himself (code “1”) or his representative (code “2”).

When paying any tax, it is important to correctly determine the length of the tax period. In Part II of the Tax Code of the Russian Federation, in each chapter devoted to a specific tax, there is a separate article, which determines this duration for the corresponding tax.

However, the general rules for establishing the tax period are given in Art. 55 Tax Code of the Russian Federation. But it was not clear whether it could be applied to individual entrepreneurs. After all, all taxes (except PSNO) fully apply to individual entrepreneurs on an equal basis with organizations.

And legislators corrected the norm by adopting Federal Law No. 173-FZ of July 18, 2017 “On Amendments to Article 55 of Part One of the Tax Code of the Russian Federation.”

But the adopted amendments are also significant for organizations. This law was published on the portal www.pravo.gov.ru on July 19, 2017 and comes into force one month after publication.

About the current rules

In essence, Art. 55 of the Tax Code of the Russian Federation currently establishes the rules for the beginning and end of the tax period only for organizations; individual entrepreneurs are not mentioned in it.

For example, if an organization is created in the period from December 1 to December 31, its first tax period is the period from the date of creation to the end of the calendar year following the year of creation. But these rules do not apply to individual entrepreneurs who register between December 1 and December 31, which necessitates them filing reports for such a short tax period almost immediately after registration.

Initially, legislators simply wanted to extend this article to individual entrepreneurs. However, they ended up editing the article instead. 55 of the Tax Code of the Russian Federation and introduced several new norms into it.

Only paragraph 1 of this article retained the basic provisions (the only ones that could previously unconditionally apply to individual entrepreneurs), according to which the tax period is understood as a calendar year or another period in relation to individual taxes, at the end of which the tax base is determined and calculated the amount of tax to be paid. A tax period may consist of one or more reporting periods.

Paragraph 2 establishes the following rules for cases when an organization was created after the beginning of the calendar year (the day of the organization’s creation is the day of its state registration):

It is also noted here that these rules do not apply to foreign organizations when determining the first tax period for corporate income tax, since special rules are established for them in paragraph 6 of Art. 55 and paragraph 8 of Art. 246.2 Tax Code of the Russian Federation.

With regard to the tax period during liquidation or reorganization of an organization, in paragraph 3 of Art. 55 of the Tax Code of the Russian Federation establishes the following:

These rules do not apply to organizations from which one or more organizations are separated or joined (looking ahead, let’s say that in the new edition of paragraph 3 of Article 55 of the Tax Code of the Russian Federation there is no such restriction, that is, the rules of this article will apply to all reorganization options).

If the tax period is a quarter or month

Some difficulty in applying the rules of Art. 55 of the Tax Code of the Russian Federation represents the fact that for some taxes the tax period is not a calendar year, but a quarter or even a month.

Let us recall for which taxes the tax period is considered to be a calendar year:

Personal income tax (Article 216 of the Tax Code of the Russian Federation);

corporate income tax (clause 1, article 285 of the Tax Code of the Russian Federation);

Unified Agricultural Tax (Clause 1, Article 346.7 of the Tax Code of the Russian Federation);

tax paid under the simplified tax system (clause 1 of article 346.19 of the Tax Code of the Russian Federation);

(Clause 1 of Article 360 ​​of the Tax Code of the Russian Federation);

Organizations (clause 1 of article 379 of the Tax Code of the Russian Federation);

land tax (clause 1 of article 393 of the Tax Code of the Russian Federation);

property tax for individuals (Article 405 of the Tax Code of the Russian Federation);

insurance premiums (clause 1 of article 423 of the Tax Code of the Russian Federation).

Quarter as a tax period – for the following taxes:

VAT (Article 163 of the Tax Code of the Russian Federation);

water tax (Article 333.11 of the Tax Code of the Russian Federation);

UTII (Article 346.30 of the Tax Code of the Russian Federation).

And a month-long tax period for these taxes:

excise taxes (Article 192 of the Tax Code of the Russian Federation);

Mineral extraction tax (Article 341 of the Tax Code of the Russian Federation);

(Article 368 of the Tax Code of the Russian Federation).

A special case is PSNO. The duration of the tax period in this special regime in accordance with Art. 346.49 of the Tax Code of the Russian Federation depends on the period for which the patent was received, although it cannot exceed a calendar year. Let us immediately note that according to the new edition of paragraph 4 of Art. 55 of the Tax Code of the Russian Federation, all provisions of this article that come into force do not apply to PSNO.

In essence, the rules established by Art. 55 of the Tax Code of the Russian Federation in relation to situations where an organization is created or liquidated (reorganized) during the year does not apply to those taxes for which the calendar period is a quarter or a month. This is stated in paragraph 4 of this article and it is added that in such cases, when creating, liquidating, reorganizing an organization, changes in individual tax periods are made in agreement with the tax authority at the place of registration of the taxpayer.

But this situation will be corrected in the new version of Art. 55 Tax Code of the Russian Federation. For such tax periods, separate clauses have been introduced into it and no approvals from tax authorities will be required anymore. And paragraphs 2 and 3 of Art. 55 of the Tax Code of the Russian Federation will now apply only to those taxes for which the tax period is a calendar year.

Tax period – calendar year

For organizations that were not created from the beginning of the year, the new provisions of paragraph 2 of Art. 55 of the Tax Code of the Russian Federation are formulated somewhat differently, but have not changed anything in essence. But they will directly apply to individual entrepreneurs, for whom the date of their state registration in this capacity (hereinafter referred to as registration) is important:

If an individual entrepreneur has ceased his activities, the provisions of paragraph 3 of Art. 55 Tax Code of the Russian Federation:

Tax period – quarter

For taxes whose tax period is a quarter, the rules are established in new clauses 3.1 and 3.2 of Art. 55 of the Tax Code of the Russian Federation (they do not apply only to UTII according to the new edition of clause 4 of Article 55 of the Tax Code of the Russian Federation). What matters here is how many days are left until the end of the quarter. When creating an organization (registration of an individual entrepreneur):

Tax period – calendar month

Separate rules will now be established for those taxes whose tax period is a month (new clauses 3.3 and 3.4 of Article 55 of the Tax Code of the Russian Federation).

When creating an organization (registration of an entrepreneur) for such a tax, in any case, the first tax period will be the period of time from the date of creation (registration) until the end of the calendar month in which the organization was created (registration of the entrepreneur).

When terminating the activities of an organization through liquidation or reorganization (termination by an individual of activities as an individual entrepreneur):

About insurance premiums and personal income tax

In accordance with the new clause 3.5 of Art. 55 of the Tax Code of the Russian Federation, all these new general provisions will not apply to insurance premiums paid in accordance with the Tax Code of the Russian Federation, and at the same time to the performance of duties of a tax agent for personal income tax.

In this case, in general, the first tax (settlement) period will be considered the period from the date of creation (registration) to the end of the calendar year in which the organization was created (individual entrepreneur was registered). Even if the creation (registration) took place in the last month of the calendar year.

The last tax (accounting) period will also always be considered the period from the beginning of the calendar year until the day of state registration of the termination of the organization’s activities as a result of liquidation or reorganization (loss of validity of the entrepreneur’s registration).

The nuance is provided only for the situation when an organization was created and ceased operations (registration of an entrepreneur was carried out and became invalid) within one calendar year. The tax (settlement) period is recognized as the period of time from the day of creation of the organization (registration of the entrepreneur) until the day of state registration of the termination of the organization’s activities as a result of liquidation or reorganization (loss of registration of the entrepreneur).