How to fill out an income tax return. Filling out reports. What are the ways to file a declaration?

Let us dwell on the main points on the example of filling out a declaration for Nice LLC from sunny Yekaterinburg. But first, about general issues submission of income tax returns.

Deadlines for filing income tax returns in 2017

Deadlines for filing income tax returns based on the results of reporting periods: as a general rule: 04/28/17, 07/28/17, 10/28/17 (will be postponed to Monday 10/30/17). For taxpayers who calculate monthly payments based on actual profit: 28th day of the month following the reporting one. The deadline for submitting the declaration at the end of the year is 03/28/18.

The Tax Code of the Russian Federation provides for a penalty in the amount of 5% of the amount of tax not paid on time, payable on the basis of this declaration, for each month from the date set for its submission, but not more than 30% of the amount according to the declaration and not less than 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). In addition, officials of the organization (director or chief accountant) for late submission of the declaration may be fined from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Important! The tax authorities cannot suspend operations on accounts for violation of the deadline for submitting a declaration based on the results of the reporting period (definition Supreme Court dated March 27, 2017, No. 305-KG16-16245).

Who and where submits the income tax return for the 1st quarter of 2017

Organizations are obliged after each reporting and tax period submit declarations to the tax authorities:

• at your location,
• at the location of separate divisions (each or selected responsible).

Taxpayers classified as the largest submit tax returns in tax authority at the place of registration as largest taxpayers. Declarations to the tax authorities are submitted electronically via telecommunication channels if the number of the organization exceeds 100 people.

Failure to comply with the procedure for submitting a tax return in electronic form entails a fine in the amount of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Income tax return form for the 1st quarter of 2017

The declaration form, as well as the electronic format of the declaration, were approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected]

What has changed in the income tax return in 2017

Main changes:

1) there is now no field “M.P.” on the title page;

2) added lines for reflection sales tax, by the amount of which the taxpayer has the right to reduce the income tax paid to the budget of the constituent entity of the Russian Federation;

3) a new line 351 appeared in Sheet 02 - "The difference between the amount of tax calculated at a tax rate of 20% and the amount of tax calculated using reduced tax rates." This line must be completed by participants of regional investment projects;

4) the lists of codes have been specified (places of submission of the declaration, types of taxpayers, types of income, etc.);

5) in Appendix No. 3 to Sheet 02 of the declaration, lines 110 and 130, which were previously used to reflect income and expenses associated with the realization of rights of claim after the due date, were excluded. Line 203 of Appendix 2 to Sheet 02 of the declaration has also been excluded, the need for which has disappeared since 2015. Since 2015, the loss from the assignment of rights of claim after the due date for payment under the assigned contract is taken into account in the tax base for income tax in full at a time (clause 2 of article 279 of the Tax Code of the Russian Federation)

6) line 041 of Appendix No. 2 to Sheet 02 of the declaration now reflects not only taxes included in tax base income tax, but insurance premiums;

7) the declaration is supplemented with Sheet 08 for the taxpayer to independently adjust the tax base if he applies it in a transaction with related person prices that do not match market prices. At the same time, line 107 has been excluded from Appendix 1 to Sheet 02 of the declaration;

8) added Sheet 09 to reflect the profits of controlled foreign companies.

The main changes in Chapter 25 of the Tax Code of the Russian Federation since 2017:

1. Since the beginning of 2017, organizations have been deducting federal budget- 3%, and to the regional budget - 17%;

2. According to the new procedure, taxpayers have the right to write off past losses in the amount of not more than 50% of the tax base of the current period. The time limit (10 years) is excluded from the Tax Code of the Russian Federation. Such rules apply to losses incurred in 2007 and later;

3. When calculating the reserve for doubtful debts need to reduce the amount doubtful debt on the value of the counter-indebtedness to the counterparty. size limit the reserve at the end of the reporting period is now calculated as a maximum between two indicators:

10% of revenue for the previous tax period;

10% of revenue for the current reporting period.

How to fill out an income tax return for the first quarter of 2017

Forms to be completed by all taxpayers:

• Title page;
• Subsection 1.1 indicating the amount of tax to be transferred;
• Sheet 02 containing the tax calculation;
• Annex 1 (breakdown of income);
• Appendix 2 (breakdown of expenses).

Sheets to be completed by individual taxpayers in the presence of relevant transactions:

Subsection 1.2 is filled in if the taxpayer pays monthly advance payments.

Subsection 1.3, Sheet 03 used if the organization is a tax agent for other legal entities.

Appendix 3 is filled in if the relevant operations were performed in the current period (sale of depreciable property, assignment of claims before the due date of payment, etc.).

Appendix 4 must be completed if the calculation of the tax base includes losses from previous tax periods.

Annex 5 fill in organizations that have separate divisions.

Appendix 6 to 6b filled in by consolidated groups of taxpayers.

Sheet 04 used to reflect income received taxed at rates other than 20% (for example, accumulated OFZ coupon income).

Sheet 05 filled in by taxpayers if they carry out transactions with securities, derivatives that are not traded on the organized securities market (except professional participants securities market).

Sheet 06 filled by non-state pension funds.

Sheet 07 designed for charitable institutions, non-profit organizations, enterprises using earmarked funds.

Sheet 08 is filled in if a symmetrical adjustment of the tax base for transactions with related parties is performed.

Sheet 09 used to calculate tax on controlled foreign companies.

IN Appendix 1 for reference, unaccounted income is indicated, as well as a number of accountable expenses.

Annex 2 filled in by tax agents who calculate personal income tax on transactions with securities.

Who has the right not to pay monthly payments:

• organizations whose sales revenues did not exceed an average of 15 million rubles in the previous four quarters. for each quarter;
• budget institutions, autonomous institutions;
• foreign organizations operating in the Russian Federation through a permanent establishment;
• non-profit organizations who do not have income from the sale of goods (works, services);
• participants in simple partnerships, investment partnerships in respect of income received by them from participation in simple partnerships, investment partnerships;
• investors of production sharing agreements in terms of income received from the implementation of these agreements;
• beneficiaries under trust management agreements.

Theatres, museums, libraries, concert organizations that are budget institutions, do not calculate and pay neither monthly nor quarterly advance payments.

The algorithm for filling out the main sheets of the declaration:

1. Title page.

2. Annexes to Sheet 02.

3. Sheet 02 is filled out on the basis of the annexes to it.

4. Subsections of section 1, depending on the method of payment of tax advances.

An example of filling out an income tax return for the 1st quarter of 2017

Take the company "Nice" from the city of Yekaterinburg, which operates in the field of rental and leasing of cars. Director - Lazurny Nikolay Dmitrievich.

According to the results of the 1st quarter of 2017, Nice LLC has the following indicators:

1. The company earned income from the sale of services - 2,500,000 rubles.

2. In February, she sold a depreciable car for 850,000 rubles, the residual value of which is 700,000 rubles, as well as a depreciable van for 300,000 rubles. With residual value 350 000 rub. Term beneficial use wagon expires in 10 months. Thus, the company received a profit in the amount of 150,000 rubles, and a loss in the amount of 50,000 rubles, of which only 5,000 rubles can be taken into account in the 1st quarter. - for March [(50,000 / 10) * 1 = 5,000 rubles]

3. Let's assume that LLC "Nice" in the first quarter of 2017 had only indirect costs associated with the sale - 1,320,000 rubles.

4. The amount of accrued taxes and insurance premiums for the 1st quarter of 2017 amounted to 150,000 rubles.

5. Depreciation LLC "Nice" accrues linear method. Depreciation for the 1st quarter of 2017 was charged in the amount of 580,000 rubles.

6. In addition, Nice LLC accrues expenses in the form of interest on the loan (for the first quarter of 2017 - 150,000 rubles). At the same time, Nice LLC pays monthly and quarterly advance payments. Based on the results of 9 months of 2016, the company calculated advance payments for the 1st quarter of 2017: to the Federal budget - 20,000 rubles, to the budget of a constituent entity of the Russian Federation - 80,000 rubles. LLC "Nice" will need to fill out:

1. Title page

2. Subsection 1.1

3. Subsection 1.2

Please note that if the amount of monthly advance payments calculated in lines 300 and 310 of Sheet 02 is not divisible by exactly 3 months, then a large amount may be deferred for payment deadline(See page 240 section 1.2. declarations).

4. Sheet 02

Sheet 02 is filled out on the basis of Appendixes 1, 2 and 3 to Sheet 02. Advance payments calculated based on the results of 9 months of 2016, paid in the 1st quarter of 2017, do not need to be recalculated due to changes in the distribution of tax across budgets.

5. Appendix 1 to Sheet 02

6. Appendix 2 to Sheet 02

In the first quarter, Nice LLC can take into account only 5,000 rubles. from the loss received during the sale of depreciable property (clause 3 of article 268 of the Tax Code of the Russian Federation). Income and expenses from the sale of depreciable property are reflected in Appendix 3.

Appendix 3 also calculates a loss that will be written off in the future as the end of its useful life approaches.

7. Appendix 3 to Sheet 02

How to avoid mistakes in 2017

In order to avoid mistakes when drawing up a declaration and be ready to respond to the requirements of the tax inspectorate, we advise you to pay attention to:

1. Since 2017, tax rates have been changed: 3% to the Federal budget, 17% to the budget of a constituent entity of the Russian Federation. But it is not necessary to recalculate advance payments payable during the 1st quarter of 2017 (calculated based on the results of 9 months of 2016).

2. You should especially carefully check the codes (reporting period, place of submission, etc.), tax authority number, TIN, KPP, CCC. Errors in these details can lead to incorrect reflection of charges in the card of settlements with the budget.

3. Revenue reported on the income tax return should be compared with the amounts reported on Sections 3 and 7 of the VAT return. The tax authorities compare these figures when checking annual declarations. Of course, the amount of revenue in the income tax return may be different than the figures in sections 3 and 7 of the VAT return. But the discrepancy must be explainable, for example, in the amount of non-operating income. Check yourself before submitting your income tax return for the 1st quarter.

4. In Appendix 3 to sheet 02, check if the identity is fulfilled: page 030 - page 040 = page 050 - page 060.

5. If you reflect transactions with losses in the declaration (sale of property, securities, rights of claim), prepare preliminary explanations that you will give to the requirements of the tax authority, which will definitely ask you to justify the losses.

6. Check the correctness of the reflection in the declaration of direct and indirect costs and matching the order of their definition to your accounting policy.

Summer has flown by, before we have time to look back, another reporting campaign will begin. The profit declaration for 9 months of 2017 must be submitted no later than October 30 (the 28th of this month falls on Saturday). The article will help to deal with the peculiarities of filling out and submitting "profitable" statements, with the payment of income tax, with the nuances of reflecting individual expenses.

Procedure for filing income tax returns

It is necessary to report on profit in 2017 according to the format approved by the Order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. ММВ-7-3/ [email protected] If average headcount personnel for last year did not exceed 100 people, then the declaration can be submitted on paper (clause 3, article 80 of the Tax Code of the Russian Federation).

The annual declaration is submitted before March 28 of the year following the reporting year, therefore, it is necessary to report for 2017 by March 28, 2018 (clause 4 of article 289 of the Tax Code of the Russian Federation).

For the reporting period, it is submitted no later than the 28th day of the month following this period. At the same time, the specific deadlines for submitting the declaration depend on how the company transfers “profitable” advances:

1) monthly, based on actual profit: advance payments are paid, and the declaration is submitted monthly before the 28th, the reporting periods in this case will be a month, 2 months, 3 months, and so on until the end of the calendar year;

2) quarterly: advance payments are determined based on the results of a quarter, half a year, 9 months; in the current year, the deadlines for filing a declaration and paying quarterly advances are as follows:

• for the 1st quarter - no later than April 28, 2017;
• for half a year - no later than July 28, 2017;
• for 9 months - no later than October 30, 2017.

How to pay advance payments and income tax

The Tax Code of the Russian Federation provides for 3 ways to pay advances:

1) based on the results of the first quarter, six months and 9 months, plus monthly advance payments within each quarter (the method is common for all organizations);

2) according to the results of the first quarter, six months and 9 months without paying monthly advance payments (clause 3 of article 286 of the Tax Code of the Russian Federation): it is used by those companies whose sales revenues did not exceed an average of 15 million rubles for each quarter (60 million rubles per year), as well as budgetary, autonomous institutions, NPOs that do not have income from sales;

3) based on the results of each month, based on the actually received profit, its application must be reported to the IFTS before December 31 of the year preceding the tax period in which the transition to such a system of advance payments takes place.

LETTER No. 03-03-07/12170 dated 03.03.2017 from the Ministry of Finance of the Russian Federation

Editor's note:

the company, submitting "profitable" statements for 9 months, determines whether it is necessary to pay monthly advance payments for October, November and December. The calculation includes the amount of income from sales (excluding VAT and excises) for the IV quarter of the previous year and I, II, III quarters of the current tax period. If the indicator exceeds the specified limit, then the organization pays monthly advances.

The deadline for paying income tax for the year is the same for everyone - until March 28 of the next year (clause 1 of article 287 of the Tax Code of the Russian Federation, clause 4 of article 289 of the Tax Code of the Russian Federation): the tax for 2017 is paid no later than March 28, 2018.

How to report in the presence of separate divisions

As a general rule, a “profitable” declaration is submitted by an organization to the IFTS at its location and at the location of each separate subdivision (clause 1, article 289 of the Tax Code of the Russian Federation).

At the location of the organization, a declaration is submitted, drawn up for the organization as a whole with the distribution of profits by separate divisions (OP). That is, in addition to those sheets of the declaration that are common to all taxpayers, Appendix No. 5 to sheet 02 of the declaration is filled out in an amount corresponding to the number of available OPs (including those closed in the current tax period).

If the divisions of the organization are located on the territory of one constituent entity of the Russian Federation, it is possible to decide to pay tax (advance payments) for this group of OP through one of them (clause 2 of article 289 of the Tax Code of the Russian Federation).

Organizations that pay tax (advance payments) for a group of EPs through a responsible unit submit declarations to the tax authorities at the place of registration of the organization (head office) and at the place of registration of the responsible EP.

If the organization itself (head office) and its EP are located in the same region, then the profit can not be distributed to each of them. The organization has the right to pay tax for its OP.

If the parent company pays income tax for its divisions, it has the right to submit a declaration to the IFTS only at its location.

However, if the firm decides to change the procedure for paying tax or adjusts the amount structural divisions on the territory of the subject, or there will be other changes that affect the procedure for paying tax, then this should be reported to the inspection.

LETTER No. 03-03-06/1/41778 dated July 3, 2017 from the Ministry of Finance of the Russian Federation

Editor's note:

a different procedure for filing declarations is also provided for the largest taxpayers. They submit all declarations, including those for EPs, to the inspectorate, where they are registered as the largest taxpayers (clause 3, article 80, clause 1, article 289 of the Tax Code of the Russian Federation).

At the same time, information on income tax attributable to the OP is reflected in Appendix No. 5 to sheet 02 of the tax return, that is, the procedure for filling out the declaration does not change.

What to consider when filling out an income tax return

All companies that pay income tax, at the end of each reporting period and year, submit a “profitable” declaration, which includes:

• title page;
• subsection 1.1 sect. 1;
• sheet 02;
• Appendix No. 1 to sheet 02;
• Appendix No. 2 to sheet 02.

In addition, you will have to fill out, in particular:

• subsection 1.2 sect. 1 - when paying monthly advance payments within quarters;
• subsection 1.3 sect. 1 (with payment type "1"), sheet 03 (with sign of ownership "A") - when paying dividends to other organizations;
• appendix No. 3 to sheet 02 - including when selling depreciable property;
• Appendix No. 1 to the declaration - including if there are expenses for VMI, employee training.

Line 290 of sheet 02 of the declaration to be completed by organizations paying quarterly advance payments plus monthly advance payments within each quarter.

There they show the total amount of monthly advances due in the next quarter. On this line in the declaration:

• for the I quarter: the indicator of line 180 of sheet 02 of the same declaration is indicated;
• for half a year: the difference of lines 180 of sheet 02 of the declaration for half a year and the first quarter, which is greater than 0, is entered, in other cases (less than or equal to 0), a dash is put down;
• for 9 months: the difference of lines 180 of sheet 02 of the declaration for 9 months and half a year is shown if it is more than 0, in other cases - a dash;
• for the year: a dash is put.

Table: "An example of filling out line 290 of sheet 02 of the income tax declaration"

An organization that pays monthly advance payments during a quarter, in a “profitable” declaration for 9 months, indicates the amount of monthly advances payable in the first quarter of the next year. They must be shown in lines 320-340 of sheet 02 of the declaration. These indicators are equal to the indicators reflected in lines 290-310 of sheet 02 (the amounts of monthly advances payable in the fourth quarter of the current year).
Thus, the company, which received a loss for 9 months of the current year, does not pay monthly advance payments during the first quarter of the next year.

non-operating expenses according to paragraph 1 of Art. 265 of the Tax Code of the Russian Federation are reflected in line 200 of Appendix No. 2 to sheet 02. They are separately deciphered, including:

• on line 201 - interest on loans and credits, issued securities, including promissory notes (letter of the Ministry of Finance of the Russian Federation dated April 28, 2016 No. 03-03-06/1/24684);
• on line 204 - expenses for the liquidation of fixed assets (other expenses under subparagraphs 8, paragraph 1, article 265 of the Tax Code of the Russian Federation);
• on line 205 - sanctions under the contract, compensation for damage.

Losses equated to non-operating expenses (clause 2 of article 265 of the Tax Code of the Russian Federation) are reflected in line 300 of Appendix No. 2 to sheet 02. This will include losses from previous tax periods identified in the current reporting (tax) period, losses from downtime due to internal production reasons , losses from natural disasters and other losses received in the reporting (tax) period.

The amount of loss received at the end of the year, is reflected in the declaration for the current year:

• on line 060 of sheet 02;
• on line 160 of Appendix No. 4 to sheet 02.

How to carry forward the loss of previous years

This must be done according to the new rules.

From January 1, 2017 (until December 31, 2020), the procedure for reducing the tax base for losses from previous years has been changed:

• a restriction on such reduction has been introduced: the tax base can be reduced by no more than 50 percent (the restriction does not apply to tax bases to which separate reduced tax rates apply);
• the restriction on the transfer period has been removed (previously it was possible to transfer only for 10 years);
• The new procedure applies to losses received for tax periods starting from January 1, 2007.

Taking into account the innovations in the declaration, the indicators of the lines should be filled in:

1) 110 sheets 02 and 010, 040-130, 150 of Appendix No. 4 thereto: in particular, the amount on line 150 (the amount of loss reducing the base) cannot exceed 50 percent of the amount on line 140 (tax base);

2) 080 sheet 05;

3) 460, 470, 500, 510 of sheet 06: the sum of lines 470 and 510 (amount of recognized loss) must be less than or equal to 50 percent of the amount in lines 450 and 490 (tax base from investments).

In the income tax return of a foreign organization (form approved by Order of the Ministry of Taxation of the Russian Federation dated January 5, 2004 No. BG-3-23/1), the amount of losses that reduce the tax base for the current period is indicated on line F (code 300) of Section 5, taking into account application of the new provisions.

LETTER OF THE FTS OF THE RUSSIAN FEDERATION dated January 9, 2017 No. SD-4-3/ [email protected]
"On changing the procedure for accounting for losses of past tax periods"

Editor's note:

The updated loss carry forward procedure is relevant from the calculation of the tax base for the 1st quarter of 2017.

When a loss is carried forward, its amount reduces the profit of the reporting (tax) period, reflected in line 100 of sheet 02 of the declaration and in line 140 of Appendix No. 4 to sheet 02 of the declaration, which is filled out only in the declaration for the first quarter of the year to which the loss is transferred, and for this year.

How to show insurance premiums in income tax return

The organization determines and fixes the list of direct expenses in the accounting policy independently. In Appendix No. 2 to sheet 02 of the income tax declaration on the line: Indirect costs are costs associated with the production and sale of products (works, services) that can be taken into account in expenses in the period in which they are incurred. All costs that are not included in the accounting policy as direct expenses and are not non-operating expenses are recognized as indirect (letter of the Ministry of Finance of the Russian Federation of March 13, 2017 No. 03-03-06/1/13785).

In the income tax declaration, the total amount of indirect expenses is indicated on line 040 of Appendix No. 2 to sheet 02 (clause 7.1 of the Procedure for filling out the income tax declaration). Partially, such expenses are deciphered in lines 041-055 of Appendix No. 2 to sheet 02.

Line 041 reflects taxes (advance payments on them), fees and insurance premiums accounted for in other expenses (clause 1 clause 1 article 264 of the Tax Code of the Russian Federation, clause 7.1 of the Procedure for filling out the declaration, letter of the Federal Tax Service of the Russian Federation dated 11.04.2017 No. SD -4-3/ [email protected]). This:

• transport tax;
• property tax (based on both book value and cadastral value);
• land tax;
• restored VAT, which according to the Tax Code is taken into account in other expenses (for example, the tax restored upon obtaining a VAT exemption under Article 145 of the Tax Code of the Russian Federation (clauses 2, 6, clause 3 of Article 170 of the Tax Code of the Russian Federation);
• state duty;
• contributions to the OPS;
• contributions to compulsory health insurance;
• contributions to VNIM.

Filling in line 041 of the declaration for the reporting (tax) period, the organization indicates in it the amount of all taxes accrued in this period (advance payments on them), fees and insurance premiums on an accrual basis, regardless of the date of their payment to the budget (letters of the Ministry of Finance of the Russian Federation dated 12.09.2016 No. 03-03-06/2/53182, dated September 21, 2015 No. 03-03-06/53920).

Please note that line 041 of Appendix No. 2 to sheet 02 of the income tax declaration does not reflect:

1) taxes (advance payments on them) and other obligatory payments that cannot be taken into account in tax expenses:

• income tax;
• UTII;
• VAT charged to the buyer (purchaser) of goods (works, services);
• payments for emissions of pollutants in excess of standards;
• trading fee;

2) contributions for injuries.

The amounts of insurance premiums are included in the formation of the indicator for the specified line, starting from the tax return for the first reporting period of 2017. When drawing up the declaration for 2016, they are not included in this indicator (letter of the Federal Tax Service of the Russian Federation dated April 11, 2017 No. SD-4-3 / [email protected]).

The entire amount indicated on line 041 is then included in line 040 of Appendix No. 2 to sheet 02 of the declaration (that is, in the total amount of indirect costs).

Direct costs are the costs associated with the production of products (works, services), which can be taken into account in expenses only in the period of sale of products (works, services) (clause 2, article 318 of the Tax Code of the Russian Federation).

The organization determines and fixes the list of direct expenses in the accounting policy independently (letter of the Ministry of Finance of the Russian Federation of March 13, 2017 No. 03-03-06 / 1/13785).

According to the recommendations of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation, direct costs include all costs that form the cost of products (works, services) in accounting (letters of the Ministry of Finance of the Russian Federation dated May 14, 2012 No. 2011 No. KE-4-3/ [email protected]).

So, the composition of direct costs in the production of products (works, services) includes at least the following types of costs (clause 1 of article 318 of the Tax Code of the Russian Federation):

• raw materials and materials that form the basis of products;
• wages of employees directly involved in production, as well as mandatory insurance premiums accrued on it;
• depreciation accrued on fixed assets directly used in the production of products (works, services).

In the production of products (works, services), the total amount of direct costs that are taken into account for the purposes of taxation of profits in the reporting (tax) period is reflected in the income tax return in line 010 of Appendix No. 2 to sheet 02 on an accrual basis from the beginning of the year (clauses 2.1, 7.1 of the procedure for filling out the declaration).

When reflecting all expenses on line 010, the organization needs to keep in mind that it will be required to provide all documentation as evidence of the need for the types of expenses incurred.

Thus, according to the income tax return line:

• 041 - only contributions to the OPS, OMS, VNIiM with wages administrative and managerial personnel;
• 010 - insurance premiums from the wages of production workers.

The indicators of lines 010, 020 and 040 of Appendix No. 2 to sheet 02 are included in the indicator of line 130 of Appendix No. 2 to sheet 02, which reflects the expenses recognized by the organization for profit tax purposes. The value of line 130 of Appendix No. 2 to sheet 02 is transferred to line 030 of sheet 02 of the tax return (clause 5.2 of the Procedure for filling out an income tax return).

How to include individual income and expenses in the “profitable” base

The Ministry of Finance of the Russian Federation published a number of letters explaining the procedure tax accounting some income and expenses.

Employment books

When acquiring work books, their cost is taken into account in tax and accounting expenses(letter of the Federal Tax Service of the Russian Federation dated June 23, 2015 No. GD-4-3 / [email protected]).

Income not taken into account when determining the tax base is defined in Art. 251 of the Tax Code of the Russian Federation. The list of such incomes is exhaustive. The fee charged from the employee for the provision of work books or inserts is not named in this article. This means that these incomes are subject to income tax in the generally established manner (letter of the Ministry of Finance of the Russian Federation dated May 19, 2017 No. 03-03-06/1/30818). The amount received from the employee in compensation for the cost of the work book, for tax purposes, must be taken into account in non-operating income (letter of the Ministry of Finance of the Russian Federation dated May 19, 2017 No. 03-03-06 / 1 / 30818).

Salary

The list of labor costs is not limited

To be recognized for income tax purposes, expenses must be economically justified, documented, and incurred for activities aimed at generating income. Expenses that do not meet these requirements will not be taken into account.

According to Art. 255 of the Tax Code of the Russian Federation, labor costs include any accruals to employees provided for by the legislation of the Russian Federation, labor and (or) collective agreements.

The list of labor costs is open. These, according to paragraph 25 of this article, also include other types of expenses in favor of the employee, provided that they are provided for by the labor and (or) collective agreement.

Therefore, it is possible to recognize any types of labor costs incurred on the basis of the organization's local regulations, subject to the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and provided that such expenses are not named in Art. 270 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated May 19, 2017 No. 03-03-06/1/30842).

Prizes

Bonuses for production results are included in labor costs (clause 2, article 255 of the Tax Code of the Russian Federation).

At the same time, as follows from Art. 129 of the Labor Code of the Russian Federation, incentive payments are elements of the remuneration system in the organization, which are established by collective agreements, agreements, local regulations of the company.

The employer has the right to encourage employees who conscientiously fulfill their labor duties: to declare gratitude, to issue a bonus, to award a valuable gift, a certificate of honor, to present to the title of the best in the profession (Article 191 of the Labor Code of the Russian Federation). Other types of employee incentives for work are determined by a collective agreement or internal labor regulations, as well as charters and regulations on discipline.

However, for the accounting of such expenses, the restrictions established by Art. 270 of the Tax Code of the Russian Federation. Thus, remuneration paid to management or employees and not specified in employment contracts, as well as bonuses paid at the expense of net profit companies are not taken into account when determining the profit base.

Therefore, bonuses to employees can be taken into account in expenses if the procedure, amount and conditions of payment are provided for by the organization's local regulations, and are not specified in Art. 270 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated April 17, 2017 No. 03-03-06/2/22717).

Bonuses paid on holidays are not recognized as expenses, as they are not related to production results employees (letters of the Ministry of Finance of the Russian Federation of July 9, 2014 No. 03-03-06/1/33167, of April 24, 2013 No. 03-03-06/1/14283, of March 15, 2013 No. 03-03-10/7999).

Sport

For income tax purposes, expenses that are economically justified and documented are taken into account. The exception is the expenses listed in Art. 270 of the Tax Code of the Russian Federation.

If the activities aimed at the development physical culture and sports in labor collectives, are carried out outside working hours and are not related to the production activities of employees, these expenses are not taken into account in the tax base (letter of the Ministry of Finance of the Russian Federation of July 17, 2017 No. 03-03-06/1/45234).

Foreign taxes

Any costs are recognized as expenses if they are justified, documented and incurred for activities aimed at generating income.

Article 264 of the Tax Code of the Russian Federation establishes an open list of other expenses. It expressly states only taxes and fees assessed in accordance with Russian legislation. But it is possible to take into account other costs associated with production and sales.

In addition, the list of expenses that are not taken into account for income tax purposes is closed and does not include taxes paid in the territory of a foreign state.

Thus, taxes and fees paid in another country can be written off among other expenses in accordance with paragraphs. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated February 10, 2017 No. 03-03-06/1/7449).

This does not take into account foreign taxes, for which the Tax Code of the Russian Federation directly provides for the procedure for eliminating double taxation by offsetting them when paying the corresponding tax in Russia. For example, such a procedure is defined in relation to income tax and corporate property tax (Articles 311 and 386.1 of the Tax Code of the Russian Federation).

What threatens for late reporting and payment of tax

For non-submission (late submission) of a “profitable” declaration, the following sanctions are established:

1) for being late with annual reporting shall be subject to a penalty of 5 percent of the overdue amount of tax payable on this return for each full or incomplete month, which has passed from the date set for the submission of the declaration, and until the day when it was submitted. At the same time, a fine cannot be (clause 1 of article 119 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated August 14, 2015 No. 03-02-08 / 47033):

• more than 30 percent of the amount of tax not paid on time, subject to payment on a late declaration;
• less than 1,000 rubles (the same penalty will be for late submission of a "zero" declaration).

2) for being late with the declaration for the reporting period (I quarter, six months, 9 months or one month, two months, etc.) will be fined 200 rubles for each declaration not submitted on time (clause 1 of article 126 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation of August 22, 2014 No. SA-4-7 / 16692);

3) a company official may be fined from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

As a general rule, the official is the head of the organization, but it can also be another employee (for example, Chief Accountant), which, by virtue of employment contract or internal normative act responsible for submitting tax reports to the IFTS;

For being late with the annual declaration within 10 days, the company's account can also be blocked. However, such a measure is not applied if the advance calculation is submitted with delay (Determination of the Supreme Court of the Russian Federation of March 27, 2017 No. 305-KG16-16245, letter of the Federal Tax Service of the Russian Federation of April 17, 2017 No. SA-4-7 / [email protected]). Therefore, the IFTS does not have the right to block the account in case of violation of the deadlines for submitting reports for 9 months.

Penalties are charged for the violated deadlines for the payment of advance payments and income tax.

If non-payment of tax occurred due to an error that led to an underestimation of the tax base for profits, then in this case the organization faces a fine of 20 percent of the amount of the arrears (clause 1 of article 122 of the Tax Code of the Russian Federation):

To avoid this fine, it is necessary to file a “clarification”, but before that it is necessary to pay the arrears and penalties (clause 4 of article 81 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of the Russian Federation dated September 13, 2016 No. 11/14/2016 No. ED-4-15/ [email protected]).

How to submit a clarification

An amended declaration must be submitted in two cases:

• if the company in the previously submitted declaration found an error that led to incomplete payment of tax - in case of overstatement of expenses or understatement of income (clause 1 of article 81 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of November 14, 2016 No. ED-4-15 / [email protected]);
• upon receipt from the Federal Tax Service Inspectorate of a requirement to provide explanations on the declaration or make corrections to it (clause 3 of article 88 of the Tax Code of the Russian Federation). If, in the opinion of the company, the declaration is filled out correctly, then instead of the "clarification" it is necessary to provide explanations.

The error that led to the overpayment of tax can be corrected in the declaration for the current period.

"Updated" is submitted in the same form as the original declaration. It must be submitted to the IFTS in which the organization is registered on the day the "clarification" was submitted.

In the revised declaration, all sheets, sections and applications that were filled out in the primary declaration are filled out, even if there were no errors in them (letter of the Federal Tax Service of the Russian Federation dated 06.25.2015 No. GD-4-3 / [email protected]).

An updated declaration at the request of the inspection in case of detection of errors during the “camera room” must be submitted to the Federal Tax Service Inspectorate within 5 working days from the date of receipt of the request. If you do not have time within this period and do not submit an explanation, the organization will be fined 5 thousand rubles under paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation. For a repeated violation within a calendar year, the fine will already be 20 thousand rubles (clause 1, article 129.1 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation did not establish other deadlines for submitting a “clarification”. However, it is better to hurry. After all, if the tax payable is underestimated and the inspection is the first to discover this fact, then the company will be fined (20 percent of the amount of the arrears, paragraph 1 of article 122 of the Tax Code of the Russian Federation).

When last year's mistakes can be corrected in the current period

By virtue of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation, errors or distortions in the calculation of the tax base for past periods discovered in the current period can be corrected in the period of their discovery in two cases:

• if the period of the error is not known;
• if the error resulted in the overpayment of tax.

Thus, the indicated norm is applied when the base is distorted for past period, for example, when expenses are underestimated upon receipt from the counterparty (discovery) of last year's "primary" in the current period.

However, you will still have to edit the period of the error, if in reporting period received a loss.

The financiers also recalled the norm of paragraph 7 of Art. 78 of the Tax Code of the Russian Federation: an application for a credit (refund) of the amount of overpaid tax, including as a result of the recalculation of the tax base, can be submitted within 3 years from the date of payment of the specified amount.

LETTER No. 03-03-06/2/50113 dated 04.08.2017 from the Ministry of Finance of the Russian Federation

Editor's note:

the day of payment of the tax is the day of presentation to the bank of a payment order for its payment from an account on which there is enough money for payment (clause 1, clause 3, article 45 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated 06.27.2016 No. 03-03-06 / 1 /37152).

How to transfer taxes, penalties, fines

In 2017, the following BCCs apply for transfers:

1) income tax (advance payments):

• to the federal budget — 182 1 01 01011 01 1000 110
• to the regional budget — 182 1 01 01012 02 1000 110

2) interest on income tax:

• to the federal budget — 182 1 01 01011 01 2100 110
• to the regional budget — 182 1 01 01012 02 2100 110

3) a penalty on income tax:

• to the federal budget — 182 1 01 01011 01 3000 110
• to the regional budget — 182 1 01 01012 02 3000 110

By order of the Ministry of Finance of the Russian Federation No. 87n dated June 9, 2017, the CBC was approved for transferring income tax on income from outstanding bonds denominated in rubles and issued from January 1, 2017 to December 31, 2021 to the budget. Companies will indicate the following BCC in the payment:

182 1 01 01090 01 1000 110 - for income tax;

182 1 01 01090 01 2100 110 - for fines;

182 1 01 01090 01 3000 110 - for a fine.

The new codes must be applied starting from the 2018 budget. Before this period, companies have the right to fill out payments with old CBCs.

In 2019, organizations and individual entrepreneurs on OSNO submit an income tax return. The form for the 1st quarter of 2019 must be submitted before April 29, 2019. Submit a report on a form approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ [email protected]. In the article we will talk about filling out the declaration and checking key indicators.

Sections of income tax return

As part of the declaration, standard sheets, applications and sections. There are many, but you don't have to complete them all. Taxpayers who received income during 3 months of 2019 must complete the required sheets:

• title page;
• section No. 1, subsection 1.1 with the amount of tax that the payer needs to calculate to the budget;
• the second sheet with the calculation of income tax and annexes to it;
• Appendix No. 1 to the second sheet with sales and non-operating income;
• appendix No. 2 to the second sheet with production and sale costs, non-operating expenses and a loss, which is equated to these expenses .

The remaining sections will have to be completed under special conditions:

• Appendix No. 3 to the second sheet with calculations of all expenses for operations for which the results financial activities taken into account when taxing profits under Art. , 275.1 , , , art. 323 of the Tax Code of the Russian Federation, except for those reflected in the fifth sheet - filled in by organizations that sold depreciable property;
• Appendix No. 4 to the second sheet with the calculation of the loss or its part, which affects the reduction of the tax base - behindfill organizations that carry the loss received in previous years;
• appendix No. 5 to the second sheet with the calculation of the distribution of payments to the budget of the subject between the organization and its divisions— fill in organizations with separate divisions (except for those who pay tax for isolations at the address of the head office);
• Appendix No. 6 to the second sheet with the calculation of tax payments to the budget of the subject among the consolidated group - filled out by organizations included in the consolidated group of taxpayers. Members consolidated groups with separate subdivisions fill out Appendix No. 6a;
• third sheet - fill tax agents that pay dividends and interest on securities;
• the fourth sheet with the calculation of income tax at a separate rate (clause 1 of article 284 of the Tax Code of the Russian Federation) ;
• fifth sheet with the calculation of the tax base for organizations that carry out operations with special accounting financial result(Except for those in App. № 3 to the second sheet) - filled in by organizations that received income from operations with securities, bills of exchange and futures transactions;
• the sixth sheet with expenses, incomes and tax base of non-state pension funds - fill out non-state pension funds;
• seventh sheet with a report on the purpose of using property, money, work, and charitable services, targeted income and targeted financing - filled out by organizations that received funds target financing , earmarked income, and only in the annual declaration;
• eighth sheet - filled out by organizations that make independent adjustments to income and expenses, received from controlled transactions;
• ninth sheet - filled in by organizations that received income in the form of controlled profit foreign company ;
• appendix No. 1 to the declaration - fill in organizations with income and expenses, which are listed in Appendix No. 4 to the procedure for filling out the declaration;
• appendix No. 2 to the declaration - completed by tax agents(according to Article 226.1 of the Tax Code of the Russian Federation).

How to fill out an income tax return

Filling out the declaration is regulated in the Order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. ММВ-7-3 / [email protected]. The main questions are revealed there: what the declaration consists of, how to fill it out and how to submit it, according to what regulations to fill out individual sheets.

Part of the Order is made in the form of a line-by-line instruction (Appendix No. 2) for filling out the declaration. It explains what numbers and indicators need to be indicated, what standards the information must comply with, what information and in which line it needs to be reflected.

If in the reporting period the company did not work and did not receive income, the income tax return for the 1st quarter can be submitted in a simplified form by filling out only the title page and section 1.1 with dashes of tax amounts payable.

1. In order for the tax authorities to understand for what period you are submitting a declaration, indicate on the title page the reporting period code “21” for 3 months (1 quarter). Carefully fill in the details fields and specify the current OKVED code, they are often updated.
2. In Appendix No. 1 to sheet 02, indicate the amount of income.
3. In Appendix No. 2 to sheet 02, indicate your expenses.
4. Complete the rest of the sections if your company has special conditions.
5. Transfer the total amounts of income and expenses from appendices 1 and 2 to sheet 02 and calculate the tax and advance payments.
6. Amounts payable reflect in section 1.1

Who is required to file income tax returns

The list of taxpayers who need to submit a declaration is specified in Art. 246 of the Tax Code of the Russian Federation. The declaration must be submitted:

• organizations from the Russian Federation and other countries that are on the OSNO and pay this tax;
• income tax agents;
• responsible participants consolidated groups of taxpayers;
• companies on a simplified tax system or UAT that pay income tax on securities or dividends of foreign companies.

By what date do you need to file a declaration?

How and where to file income tax return

According to the Tax Code of the Russian Federation, you need to file a declaration in the city (district) where your business is registered. If the business involves the presence of branches and divisions, then documents must be submitted both at their location and at the place of registration of the head office. An exception is made for very large taxpayers, they can submit a declaration to the tax authority at the place of registration (clause 1, article 289 of the Tax Code of the Russian Federation).

There are two ways to file a declaration: in electronic and paper form. The paper version is submitted by mail or through a special representative with the appropriate authority. electronic declaration can be sent through the website of the Federal Tax Service or with the help of an EDI operator.

Important! If the organization has more than 100 employees or you are in the category of the largest taxpayers, then you can only file an income tax return in electronic format.

Consequences of late submission of the declaration

If you do not have time to submit the declaration before April 29, you cannot avoid a fine. This is written in Art. 119 of the Tax Code of the Russian Federation. The amount of the fine depends on the length of the delay.

• Up to six months - you will have to calculate to the budget 5% of the tax amount for each month of delay, but not less than 100 rubles and not more than 30% of the total tax.
• More than six months - you will have to pay 30% of the tax amount indicated in the declaration + 10% for each month of delay. Remember that even partial months are taken into account.

If you paid the tax on time, but forgot or failed to file a declaration, a fine will also be charged. The minimum fine in this case is 1,000 rubles.

Managers and accountants according to Art. 15.5 of the Code of Administrative Offenses of the Russian Federation can also be fined for lack of control and failure to meet deadlines. The fine is from 300 to 500 rubles.

Easily prepare and submit an income tax return via the Internet using the Kontur.Accounting online service. The declaration is generated automatically on the basis of accounting and is checked before sending. Get rid of the routine, submit reports and use the support of our service experts. The first two weeks new users work in the service for free. For new LLCs, a gift is 3 free months of work and reporting.

During the year, quarterly or monthly, enterprises and organizations must pay advance income tax payments. For this purpose, a document such as an income tax return is filled out. This is a special taxpayer report before state structure for the profit received in a certain reporting period and the tax paid for it.

A declaration is submitted by taxpayers who are engaged in entrepreneurial activities in the country, as well as by foreign organizations that receive income from objects located in the territory of the Russian Federation.

The reporting period for filling out and submitting the declaration is a quarter, half a year and a period of 9 months. According to the results of each reporting time, it is required to hand over to the tax organization for advance payments. The document is to be submitted by March 28 after the reporting year. If advance payments are made monthly, then the document is submitted before the 28th day of each month, if quarterly, then for the first quarter the amount is paid before April 28, for the second until July 28, for the third until October 28, for the fourth until December 28.

Important! Late delivery tax return leads to the obligation to pay the penalty. As a rule, this is 5% of the amount of tax paid, registered in the declaration.

The legislation establishes the maximum and minimum size a fine is 30% of the tax amount and 1,000 rubles. If evidence is presented to the tax organization that the taxpayer is not at fault, then maximum size the fine will be reduced to 20% if evidence is not presented the fine can be as high as 40%.

Instructions for filling out a profit declaration

When preparing a tax return for income tax, it is important to take into account the statutory procedure for filling out. IN without fail V general composition The document includes sections such as:

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• Sheet 01 - title;
• Section 1 - the amount of tax that is payable;
• Subsection 1.1 - for enterprises that pay advance payments and income tax;
• Sheet 02 - calculation of the tax amount;
• Annex No. 1 to sheet 02 - profit from sales and various non-operating income;
• Annex No. 2 to sheet 02 - expenses accompanying the production and sale of products or services, as well as non-operating expenses and losses incurred.

All other sheets of the declaration document are included in the document if the company has all the data to fill out.

Tax period code

In this line, codes are accepted that correspond to the established reporting periods. For a quarterly report:

• 21 - first quarter;
• 31 - half a year;
• 33 - a period of 9 months.

The annual declaration is affixed with the code "34". If the report is submitted monthly, the set code will be in the range from 35 to 46, where 35 is January and 46 is the year.

Title page

In the process of filling it out, the taxpayer must indicate the following data:

1. It is important to indicate the number of the adjustment - if this is the first declaration, then "0" is indicated, all subsequent ones - "1", "2" and so on;
2. The code of the temporary reporting period is affixed;
3. Code tax organization where the report is submitted;
4. Contact details of the taxpayer;
5. Specifies the number of sheets in the document.

Sample income tax return form, Sheet 01:

On the title page there is a section confirming the accuracy of the specified information. It will require the personal details of the person in charge. If this is the head, you need to put down "1", if this is a certain authorized person - "2".

Section 1 income tax return

Here the main amounts of tax on the received profit for the established reporting period are indicated. This section has special subsections:

• Subsection 1.1 - the amounts of advance payments and the amounts of accrued taxes are indicated;
• Subsection 1.2 - filled in by taxpayers who pay advance payments every month.

After that, you can fill out Sheet 02. It indicates the calculation of income tax, which must be filled in the sequence of lines.

In the income tax declaration there are other sheets that need to be filled out based on the general specifics of the activity being carried out. This may include:

• Sheet 03 - which is filled in by tax agents for the established income tax;
• Sheet 04 - to persons who pay taxes on certain benefits;
• Sheet 05 - enterprises for which the calculation of the financial result is carried out in a special manner;
• Sheet 06 - pension non-state funds;
• Sheet 07 - organizations that are engaged in charity.

Important Points

Of particular note is the completion of line 210, that is, the amount of accrued advance contributions for the required period. If the company pays quarterly and monthly payments, then the line will indicate the amount of the report payments. If monthly installments are paid according to the actual profit received, then the amount of the already accrued payment will be reflected here.

If the organization has not conducted activities for some time, there is no object of taxation. In such a situation, a null declaration is filled. The filling process is carried out in a special way. Title page - according to general rules, Annexes No. 1-2 are zero indicators, and section 1.1 is the amount of advance payments for previous reporting periods.

In the process of filling out the declaration, it is important to monitor the correctness of this process. The accountant can carry out this process independently, using the control ratios specially prepared by the tax authorities. If errors are found in the completed document, you will need to submit an updated tax return. It must be remembered that such a “clarification” is submitted in a form that was relevant in a certain correctable time period.

As well as the costs associated with these incomes.

On line 010, indicate the 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.

In line 020, transfer the amount of non-operating income from line 100 of Appendix 1 to sheet 02.

In line 030, transfer the amount of costs associated with production and sales from line 130 of Appendix 2 to sheet 02. Do not include the costs reflected in sheets 05 and 06 in this amount.

In line 040 transfer the amount non-operating expenses and losses:

• from line 200 of Appendix 2 to sheet 02;

• from line 300 of Appendix 2 to sheet 02.

In line 050, transfer the amount of losses from line 360 ​​of Appendix 3 to sheet 02. This amount does not include losses reflected in sheets 05 and 06.

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 has 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 in line 060 of sheet 02. For example, income from equity participation V foreign organizations. Full list 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 in only by the Bank of Russia. Put dashes on this line.

Lines 100-130 Tax base

On line 100, calculate the tax base using the formula:

Negative results are indicated with a minus sign.

On line 110, indicate the losses of previous years. See more on this.How to take into account the losses of previous years for income tax .

On line 120, calculate the tax base for calculating tax using the formula:

page 120

page 100

page 110

If line 100 is negative, enter zero on line 120.

Fill in line 130 if the organization applies . In this case, specify separately for the line the tax base for which the reduced tax rate is applied .

If the organization is engaged only in privileged 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 it. This is due to the fact that the tax calculated at special rates is fully transferred to the federal budget (clause 6, 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

(p. 120 - p. 130)

page 160

page 130

page 170

If the organization has separate divisions, form the indicator of line 200 taking into account the amounts of taxes for the divisions indicated in lines 070 of appendices 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 :

• line 220 - to the federal budget;

• on line 230 - to the budget of the constituent entity of the Russian Federation.

When filling in the lines, be guided by 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.

On lines 210-230 of sheet 02 of the income tax declaration, accrued advance payments are reflected. 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 on a monthly basis based on the profit of the previous quarter indicate in these lines:

• amounts of advance payments under 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 the previous year (if the declaration is submitted for the 1st quarter of the current year)).

Situation: how to fill out lines 210-230 in the half-year income tax return? Starting from the II quarter, the organization switched from monthly advance payments to quarterly.

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 on a quarterly basis indicate the amounts of advance payments for the previous quarter. And these are the amounts that are in the previous declaration in lines 180-200. The exception is the declaration for the 1st quarter, in which these lines are not filled out. This is provided for by 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 it is necessary to take the data of lines 180-200 from the declaration for the first quarter, 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 conclude: the organization has the right to switch from monthly payments to quarterly payments from the second quarter or not. To do this, you need to estimate the amount of revenue for the previous four quarters - in the situation under consideration, for the II-IV quarters of last year and for the I quarter of the current. And if sales revenue is not exceeded an average of 15 million rubles. for every quarter , then you no longer need to charge monthly advances. That is, in the declaration for the first quarter, lines 290-310 do not need to be filled out.

In the half-year declaration, when determining the amount of tax for an additional payment (lines 270-271) or for a reduction (lines 280-281), it is necessary to take into account the indicators of lines 180-200 of the declaration for the first quarter (paragraph 4, 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). At the same time, the amount of monthly advance payments accrued during the first quarter (lines 210-230) cannot be reflected in the declaration for the half year. Even if the card personal account due to these payments, an overpayment was formed in the first quarter, it can be compensated. To do this, following the results of the first half of the year, it is enough to transfer to the budget not the entire amount reflected in lines 180-200, but the difference minus the overpayment that has developed according to the results of the first quarter.

Determine the balance of settlements with the budget in the half-year declaration using the formula:

If, for any reason, in the declaration for the I quarter, the accountant declared monthly advance payments for the II quarter (filled out lines 290-310 of sheet 02 and subsection 1.2 in the declaration), then tax office will wait for their payment from the organization. In order for the inspector to reverse the accruals in the personal account card in time, let him know about the transition for quarterly advance payments.

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 a quarterly transfer of advance payments, if:

• in the first quarter, the organization received a profit ;

• according to the results of the first quarter, the organization has a loss .

Organizations that pay tax on a monthly basis based on actual profits or quarterly indicate in 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 for these lines must correspond to the indicators for 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 in lines 210-230, indicate the amount of advance payments accrued (reduced) based on the results desk audit declarations 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 subdivisions, the amount of advance payments accrued to regional budgets for the organization as a whole should be equal to the sum of the indicators of lines 080 of Appendix 5 to sheet 02 for each separate subdivision (for a group of separate subdivisionsdivisions located on the territory of one subject of the Russian Federation), as well as for 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 the nine months of this year.

The transition of the organization to the monthly payment of tax does not affect the completion of these lines. The fact is that in the income tax return you need to reflect only the accrual of tax and advance payments. Actual calculations with the budget (in particular, the order of transfer and the amount of advance payments transferred) are not shown in the declaration.

Therefore, fill in lines 180-200 in general order:

• on line 180, indicate the total amount of income tax;

• 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:

• charged for nine months. In this case, these are the amounts indicated in lines 180-200 of the declaration for nine months;

• declared for payment in the fourth quarter. These are the amounts indicated in lines 290-310 of the declaration for nine months.

Important: since the organization switched from quarterly to monthly tax payment from the fourth quarter, it was necessary to declare the amount of monthly advance payments for the fourth quarter in the declaration for nine months. If for some reason you didn't, issue And submit an updated declaration for nine months.

This procedure follows from the provisions of 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.

If the amount of accrued advance payments exceeds the amount of tax calculated at the end of the next reporting (tax) period, the resulting tax overpayment is reflected in lines 280-281 of sheet 02. These lines show the final balances for settlements with budgets in the form of amounts to decrease (paragraph 5.10 of the Procedure approved by the 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 advance tax payments in your income tax return if:

• The organization transfers advance payments monthly based on actual profits. During the year, the amount of taxable income decreases ;

• The organization transfers advance payments monthly based on the profit received in the previous quarter. During the year, the amount of taxable income decreases :

• The organization transfers advance payments quarterly. During the year, the amount of taxable income 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 of Russia in the reporting period in accordance with the rules of foreign states. These amounts are used to offset the payment of tax in Russia in accordance with the procedure established by Article 311. tax code RF.

Separately reflect the amount credited to the payment of tax:

• to the federal budget - line 250;

• to the budget of the constituent entity of the Russian Federation - 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 payable or reduced

On lines 270-281, calculate the amount of tax to be paid or reduced.

On line 270, calculate the amount of tax payable 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, 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 . At the same time, do not fill in these lines in the declaration for the year.

Organizations that do not have separate divisions, advance payment to the federal budget (line 300) is calculated by the formula:

About the features of calculating tax and filling out declarations by organizations that have separate divisions, see.How to pay income tax if the 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. Fill in these lines only in the declaration for nine months; pays income tax monthly based on actual profit . Fill in these lines in the declaration for 11 months if the organization is going to pay tax on a monthly basis from the next year based on the profits received in the previous quarter. On these lines, indicate the amounts of advance payments that will be paid in the 1st quarter of the next year: to the federal budget - line 330; to the regional budget - line 340. Calculate the total amount of monthly advance payments on line 320 using the formula: page 320 page 330 page 340 Section 1 In section 1, indicate the final amount of tax payable to the budget or the amount to be reduced. Fill it out based on the data of sheets 02-06. Subsection 1.1 In section 1, subsection 1.1 is not filled out: non-profit organizations that do not have an obligation to pay income tax; organizations - tax agents that are not payers of income tax and submit declarations with location codes 231 or 235. In the "OKTMO code" field, enter the code of the territory where the organization is registered. This code can be determined by All-Russian classifier, approved by the 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, remaining empty, put dashes. On line 030, enter the code budget classification(KBK), according to which the organization must transfer tax to the federal budget, and on line 060 - BCC to transfer tax to the regional budget. These codes are convenient to determine with lookup table . In line 040, transfer the amount of tax payable to the federal budget from line 270 of sheet 02. In line 050, transfer the amount federal tax to decrease from line 280 of sheet 02. In line 070, transfer the amount of tax payable to the regional budget from line 271 of sheet 02. In line 080 transfer the amount regional tax to a decrease in the regional budget from line 281 of sheet 02. Features of reflecting the sales fee The 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 sales tax. Before these documents are amended tax office recommends doing the following. Specify the amount of paid sales tax on lines 240 and 260 of sheet 02 of the declaration. Do this in the same way as when recording tax paid (withheld) abroad, which is credited against income tax. At the same time, the amount of the sales tax reflected in the declaration and the tax paid abroad cannot exceed the amount of tax (advance payment) that is subject to crediting 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. Annexes 1 and 2 to this letter provide examples of the reflection of sales tax in income tax returns.

For the reflection of the sales tax by organizations with separate divisions, see. How to draw up and submit an income tax return if the 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 an income tax return in the same manner as Russian organizations.

Organizations of Crimea and Sevastopol can receive the status of participants in a free economic zone. If this status is available, in sheet 02 and in appendices 1-5 to sheet 02 of the tax declaration, the code “3” must be indicated in the field “Taxpayer sign” (letter of the Federal Tax Service of Russia dated March 2, 2015 No. GD-4-3 / 3253).

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