For companies on the general taxation system, the main budget payment is income tax. It is necessary to report on it based on the results of the interim reporting periods established by Chapter 25 of the Tax Code, as well as the year as a whole. There are two options for reporting schemes, depending on how the tax is calculated. Either the company submits a declaration at the end of the 1st quarter, half a year and 9 months and the year as a whole, or at the end of the first month, two months, three months, and so on until the end of the calendar year. The report form is the same for all cases. The current form, as well as the rules for filling out the income tax return, were approved in the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@.
The mentioned order of the Federal Tax Service came into force on December 28 last year, so both the profit declaration itself and the instructions for filling it out were approved, so companies had to use this form starting with the annual reporting for 2016 and throughout 2017.
This is a multi-page form, but by default only a few sections are filled out. This is the title page, subsection 1.1, sheet 02, which contains the main tax calculation, as well as appendices No. 1 and No. 2, disclosing income and expenses respectively - within the framework of sales and non-sales. All of the listed sheets must be completed, including a sample of the completed form. zero declaration on the profit of 2017 as a whole or interim reporting periods.
Other declarations presented in the form section are filled out and submitted to the Federal Tax Service only if the company had relevant operations or other data to be reflected in the report.
It must be said that the approved income tax return form is a universal form, as they say, for all occasions. Thus, sheet 06 of the report is filled out only by non-state pension funds. Sheet 07 is intended to reflect the receipt of targeted financing. Sheet 08 is filled out by those companies that carried out independent (symmetrical, reverse) adjustment of the tax base, tax (losses) when preparing the report for the year. As part of the annual reporting, those taxpayers who are the controlling person of a foreign company also fill out sheet 09 with appendices. The income declaration is filled out taking into account, relatively speaking, the temporary factor, or more precisely, some of its sections. Thus, filling out an annual income tax return presupposes the absence of subsection 1.2 of Section 1. Appendix No. 4 to Sheet 02, on the contrary, is drawn up as part of the annual return, as well as in the report for the 1st quarter.
In general, all information containing the rules for filling out the 2017 profit declaration, including cases of drawing up certain sheets of the report, is presented in the above order. In fact, these are detailed instructions, one might say, step-by-step filling out an income tax return.
Let's look at the main points of filling out an income tax return in 2017 using the example of sections that are required to be completed.
The procedure for filling out an income tax return, like, perhaps, any other report, requires compliance with some general principles.
The report can be completed in printed form or using a ballpoint pen with black, purple or blue ink. Each sheet of the declaration is drawn up on a separate sheet. There should be no corrections or omissions in the completed report. Text data, for example, the name of the organization or the name of the director, is filled in capital letters. Each familiar cell can contain only one number or letter - otherwise, failures may occur when processing the report to the Federal Tax Service. A dash is placed in cells that are not filled in with values.
The title page of the declaration contains standard information about the company: name, INN, KPP, full name of the person who is responsible for filing the reports, and the number of the tax office to which the company is attached. The title also indicates information about the report itself - the period for which it is submitted and the reporting year.
This is followed by subsection 1.1 of section 1, which is called “The amount of tax payable to the budget, according to the taxpayer (tax agent).” This sheet indicates the OKTMO code, indicating the territorial affiliation of the organization. After it there is a breakdown of the total amount of the budget payment into the federal and regional part of the tax according to BCC 182 1 01 01011 01 1000 110 and 182 1 01 01012 02 1000 110, respectively, in the proportion of 3% to 17%. Let us recall that such a division of income tax deductions at a general rate of 20% into the federal budget and the budget of a constituent entity of the Russian Federation has been introduced this year. Previously the proportion was 2% to 18%. In addition, local authorities currently have the opportunity to reduce “their” part of the payment for certain categories of taxpayers to 12.5% instead of the previously effective minimum of 13.5%.
The main calculation of the tax is carried out in sheet 02. It sums up by line income from sales, non-operating income, expenses that reduce the amount of income from sales and non-operating expenses. The established tax rates are applied to the resulting tax base, thus determining the amount of tax payable. The income and expenses themselves are deciphered in Appendices No. 1 and No. 2 to Sheet 02.
Filling out a tax return for income tax involves taking into account the following point. Tax calculations always occur on an accrual basis, for example, for 1 quarter, half a year and 9 months. That is, each subsequent declaration during the year also contains data on income and expenses for the previous reporting period. In this regard, it is important to correctly track the entry into the report of data relating to previously calculated advance tax payments.
The procedure for filling out a profit declaration assumes that the amounts of advances for the reporting period preceding the period for which the form is filled out are reflected in lines 210-230 of Sheet 02 of the report and make it possible to trace the correlation of values between declarations for different reporting periods during the year.
So, for example, when filling out an income tax return, a company that calculates tax based on the results of the quarter will indicate in lines 210-230 of the declaration the amount of calculated tax indicated in lines 180-200 of the previous report. An organization that pays the budget monthly based on the actual profit received will also reflect in these lines the amounts of calculated advance payments according to the declaration for the previous reporting period, only in this case it will be a monthly submitted report.
The same company that pays monthly advance payments, with the subsequent calculation of additional payments at the end of the quarter, will indicate in lines 180-200 the amount of actual tax for the previous quarter (lines 180-200) and the monthly advance payments that had to be paid in the current quarter (lines 290-310 of the report for the previous quarter).
As a result, the amounts reflected in lines 210-230 are subtracted from the corresponding values of the federal and regional part of the tax, determined on the basis of their tax base for the entire reporting period from the beginning of the year. This is how the amount of income tax to be paid is determined according to the declaration for the current reporting period.
In this example, we have provided a report for 9 months, filled out according to the main sections, for an organization that pays quarterly advance payments. An example of filling out a profit declaration for the year will be similar with the only difference being that code “34” will have to appear on the title page of the report as the reporting period.
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This application is filled out by companies that purchased real estate, accepted VAT on it for deduction and began to use this property to conduct tax-free transactions.
Appendix 1 to Section 3 of the declaration is drawn up once a year (simultaneously with the declaration for the last quarter of the calendar year) for 10 years, starting from the year in which depreciation of the property began, indicating data for previous calendar years.
VAT on such property is restored in a special manner. It applies both to any real estate (with the exception of aircraft, sea and inland navigation vessels, as well as space objects), and to the amount of VAT presented to the company by contractors when carrying out capital construction or accrued by the company when performing construction and installation work for its own consumption.
VAT must be restored not only on the purchased (built) property, which began to be used in tax-free transactions, but also in the event of its reconstruction or modernization (clause 6 of Article 171 of the Tax Code of the Russian Federation.
The tax previously accepted for deduction is subject to restoration when the real estate is subsequently used in operations:
The list of transactions that are not subject to VAT is given in Article 149 of the Tax Code. These include, in particular:
The list of transactions not recognized as sales is contained in paragraph 3 of Article 39 of the Tax Code. The rules for determining the place of sale of goods, works and services are in its articles 147 and 148.
The code provides for two conditions under which VAT does not need to be restored:
The tax must be reinstated at the end of each calendar year for 10 years. The 10-year period should begin to count from the start date of depreciation on the fixed asset in tax accounting. For reconstruction and modernization expenses, this period is counted from the year in which the accrual of tax depreciation on the changed value of the object began.
For 10 years, at the end of each calendar year, it is necessary to restore 1/10 of the amount of VAT previously accepted for deduction.
The application is filled out for those real estate objects for which depreciation is accrued starting from January 1, 2006. For each case of VAT recovery from modernization or reconstruction, you must fill out a separate application.
The application is compiled and submitted to the tax office only at the end of the year. That is, within the deadlines established for submitting the VAT return for the fourth quarter of the reporting year (until January 25 of the next year).
On line 010, indicate the name of the property.
On line 020, indicate the actual address of the location of the property. Here write down the postal code and address of the property, as well as the subject code Russian Federation, which can be taken from Appendix No. 2 to the Procedure for filling out the declaration.
Reflect the transaction code for the property on line 030. Take this code from Appendix No. 1 to the Procedure for filling out the declaration.
On line 040, indicate the day, month and year when the property was put into operation according to accounting data.
Line 050 reflects the date when depreciation began to be charged on real estate in tax accounting. And in the case of reconstruction (modernization) - the start date of depreciation on the reconstructed (modernized) object. The year indicated on this line must coincide with the year indicated in the first line of column 1 on line 080.
The value of the property according to accounting data (excluding VAT), starting from January 1, 2006, is recorded on line 060.
On line 070, indicate the amount of VAT accepted for deduction on real estate according to tax returns.
Please note: lines 010 - 070 are filled out for 10 years with the same indicators.
Line 080 is filled out like this. If you are filling out the application for the first time, in column 1 (first line) indicate the year in which depreciation began to be calculated for real estate in tax accounting.
In the future, along lines 2, 3, 4, etc., lines 080 reflect subsequent years of depreciation in ascending order.
For example, a company bought real estate, for which it accepted VAT as a deduction and began calculating depreciation in 2016. In 2017, the property began to be used for transactions not subject to VAT. The company must restore part of the tax previously accepted for deduction and submit an annex to the declaration for the property.
In the appendix to the declaration for 2017, line 080 (first line) will indicate:
In the application for 2018, line 080 will indicate:
In the application for 2019, line 080 will indicate:
In column 2 of line 080, enter the start date of using real estate for transactions not subject to VAT in the calendar year for which you are drawing up Appendix No. 1. If in this calendar year you used real estate for taxable transactions, then in columns 2 - 4 On line 080, put dashes.
In column 3 on line 080, reflect the share of shipped goods (works, services), property rights not subject to VAT in the total cost of shipment. The share is indicated as a percentage and rounded to one decimal place.
Calculate the amount of VAT to be restored and paid to the budget in the year for which you are drawing up Appendix No. 1 in column 4 of line 080. Do it this way: 1/10 of the amount indicated in line 070, multiply by the figure in column 3 of line 080 for the calendar year for which you are drawing up application No. 1, and divide by 100.
Subsequently, this amount is transferred to line 080 of section 3 of the declaration drawn up for the fourth quarter.
On January 12, 2016, Aktiv JSC acquired the workshop building. On the same day, the building was put into operation, and depreciation began to accrue on it in February.
The cost of the building was 19,200,000 rubles. (including VAT - RUB 3,200,000).
The tax amount on it was accepted for deduction. In 2017 and subsequent years, the workshop began producing both VAT-taxable and VAT-free products.
Starting from 2017, Aktiv needs to fill out Appendix No. 1 annually for 10 years to restore VAT on the original cost of the workshop building. The amount of tax to be restored is calculated based on the VAT amount of RUB 320,000. (RUB 3,200,000: 10 years).
In October 2019, Aktiv reconstructed the building, the cost of which amounted to RUB 4,800,000. (including VAT - 800,000 rubles). The cost of the building increased by the amount of reconstruction costs. From November 2019, depreciation began to accrue from the new changed value.
Starting from 2019, Aktiv needs to fill out additional Appendix No. 1 annually for 10 years to recover VAT on building reconstruction costs. The amount of tax to be restored is calculated based on the VAT amount of 80,000 rubles. (RUB 800,000: 10 years).
Thus, from 2019, “Asset” will fill out two appendices No. 1 to section 3.
Let’s say the revenue from product sales (excluding VAT) was:
in 2017
in 2018
in 2019
The new tax return form was approved by Order No. ММВ-7-3/572 dated October 19, 2016. Two sheets were added to the updated declaration: for taxpayers adjusting prices for transactions with related parties and for organizations that control foreign companies. The remaining sheets were supplemented with new lines, old indicators were deleted due to their lack of demand.
The declaration is absolutely obligatory all organizations using common system taxation.
This happens when the organization pays dividends in a special regime organizations and individuals. The composition of the declaration then depends on the organizational and legal form of the organization - the tax agent.
A “profitable” declaration should be submitted to the tax authority based on the results each reporting and tax period.
Tax period for income tax is calendar year, therefore, all indicators used to calculate the taxable base are filled out in the declaration cumulative total. The annual declaration is submitted by March 28 of the following year (.
Reporting periods in case quarterly filing declarations will be: 1st quarter, half year, 9 months. Submission deadline is no later than the 28th day of the month following the reporting quarter.
When monthly submission declaration reporting periods will be one month, two months, three months, four months and so on. Submission deadline is no later than the 28th day of the month following the reporting month.
Organizations have the right to choose for themselves how often submit a report, there are no restrictions, for example, on the volume of revenue or organizational and legal form.
But, if the taxpayer decides to switch to calculating the monthly advance payment based on the actual profit received, he is obliged inform the tax authority about this before the beginning of the year, in which such a transition is planned (clause 2 of Article 286 of the Tax Code), and also do not forget to make changes to the accounting policy for tax purposes.
If a taxpayer decides to file a return quarterly, he must first determine whether he should calculate advance payments on such a return quarterly or monthly. For this he calculates the average revenue for the previous four quarters. If this indicator is exceeded 15 million rubles he will have to pay monthly payments based on the profit received for the previous quarter (clause 3 of Article 286 of the Tax Code).
If the taxpayer does not belong to any specific category or there is no data on any indicators, the corresponding sheets and sections may not be included in the declaration. But there is mandatory sections for all taxpayers. This:
Not all organizations fill out the remaining sheets and appendices, but a situation may always arise when they need to be included in the submitted declaration:
Section/annex of the declaration | Conditions for submission |
Subsection 1.2 | If an organization pays monthly tax advances in a quarterly return |
Subsection 1.3 | Appears if: – the organization acts as a tax agent when paying dividends and interest, – the organization received such income, but the agent did not withhold tax. |
Appendix 3 to Sheet 02 | If the organization received profits and losses on individual transactions (for example, sold depreciable property) |
Appendix 4 to Sheet 02 | If losses are taken into account when forming profits, or it is assumed that they will be taken into account. This application is completed when submitting a declaration for the 1st quarter and year. |
Appendix 5 to Sheet 02 | If the organization has branches or separate divisions. |
Appendices 6, 6a, 6b to Sheet 02 | Formed by members of a consolidated group of taxpayers |
Sheet 03 | If the tax agent pays dividends and interest to other organizations. To be completed for each decision on payment of income |
Sheet 04 | If the organization received dividends from foreign organizations, interest on government securities, and income was not withheld by the tax agent |
Sheet 05 | If the organization received income from transactions with securities |
Sheet 06 | Filled out by non-state pension funds |
Sheet 07 | To be completed by charitable organizations |
Sheet 08 | Filled out by organizations that independently adjust the tax base for controlled transactions |
Sheet 09 and Appendix 1 to Sheet 09 | Filled out by organizations that received income in the form of profits of controlled foreign companies |
Appendix 1 to the tax return | Organizations that received income not included in the tax base (for example, income of landlords in the form of inseparable improvements), or incurred expenses that are not taken into account by certain categories of taxpayers (for example, shortfalls if the perpetrators are not found) |
Appendix 2 to the tax return | Joint stock companies paying dividends to individuals |
Attention! If the taxpayer within ten working days will not submit annual declaration, tax authority will block his current account(clause 3 of article 76 of the Tax Code of the Russian Federation)!
If the organization pays monthly advance payments based on the previous quarter's profit, it becomes important to correctly fill out sheet 02, and accordingly, sections 1.1 and 1.2 of the declaration.
Line 210 indicates the amount of accrued advance payments for the reporting period. It consists of the sum of the lines 180 and 290 previous declaration.
The profit of the organization was:
1st quarter – 3,000,000 rubles, half-year – 4,000,000 rubles, 9 months – 7,000,000 rubles.
When preparing a declaration for half a year The accountant reflected the following data in the declaration:
Page 180 – 800,000 rub.
Page 210 – 1,200,000 rub.
Page 280 – 400,000 rub.
Page 290 – 200,000 rub.
When preparing a declaration in 9 months The accountant filled in the lines as follows:
Page 180 – 1,400,000 rub.
Page 210 – 1,000,000 rub.
Page 270 – 400,000 rub.
Page 290 – 600,000 rub.
Page 320-600,000 rub.
IN monthly declaration line 180 indicates the calculated tax for the current period, in line 210 – calculated tax for the previous reporting period.
The organization has the following data on profits received:
January – 100,000 rub.,
January-February – 50,000 rub.,
January-March – 200,000 rubles.
In the declarations the organization will reflect:
For January:
Page 180 – 20,000 rub.,
Page 210 – 0,
Page 270 – 20,000 rub.
For January-February:
Page 180 – 10,000 rub.,
Page 210 – 20,000 rub.,
Page 280 – 10,000 rub.
For January-March:
Page 180 – 40,000 rub.,
Page 210 – 10,000 rub.,
Page 270 – 30,000 rub.
How to fill out the declaration correctly in these and other cases can be found in the sample declaration.
Tax Code of the Russian Federation obliges to submit an updated declaration only if the error led to increase in the amount calculated for payment to the budget in the amount of tax (Article 54 of the Tax Code).
In this case, the current declaration form is used to make the adjustment. at the time of submission of the initial declaration. In this case, all sheets and sections are filled out as in the original one, even if they have not been changed. On the title page the taxpayer must put correction number.
To prevent the tax authority from holding the taxpayer liable for non-payment and incomplete payment of taxes in the amount of 20% of the amount due(Clause 1 of Article 122 of the Tax Code), before submitting clarification it is necessary pay any arrears and penalties.
If detected errors lead to to overpayment of tax in previous tax periods, the legislator gave the right to include such an adjustment in the current period and reflect this data in Appendix No. 2 to sheet 02 in line 400. The declaration indicators contain a “subtle” hint - the base of the current tax period can be adjusted in this way only based on errors relating to the last three years. If mistakes are made beyond the three-year period, it is better to submit an updated declaration according to the form in force at that time.
The most common errors when filling out the declaration - oddly enough, tax codes (reporting periods) And codes at the location of registration. They are listed in Appendix No. 1 to the Filling Out Procedure. Incorrect filling period code can lead to incorrect reflection of calculated taxes in the budget settlement card. This counts technical error, and the taxpayer should not be held liable for taxes for failure to submit a declaration (It will be interesting ⇒ ). It is recommended to apply updated declaration with the wrong code and zeroed indicators and primary"correct" declaration.
Often accountants, when submitting the primary declaration, correction number indicate the number 1. The tax authority does not accept such a declaration, citing the lack of a primary one.
Performance outdated form declaration entails direct refusal to register it.
If an organization in the current year reduces the tax base by the amount losses received in previous tax periods, she is obliged to supplement the declaration for 1st quarter Appendix No. 4 to sheet 02.
Received by the organization loss on sale of fixed assets, it reflects this amount in lines 060 and 360 of Appendix No. 3 to sheet 02. Proceeds from the sale and the residual value of the asset were included in income and expenses. In sheet 02 of the declaration the organization “restores” the amount of loss on line 050 of sheet 02, and on line 100 indicates the amount of loss for the reporting period, calculated in proportion to the number of remaining months of the useful life of the sold object.
The organization received dividends from a Russian organization, included this amount in non-operating income. These incomes were included in the tax base. But the organization has already received dividends minus withholding tax. Therefore they are necessary exclude from profit received, filling out the corresponding line 070 in sheet 02. As a result, this amount will not increase the base from which the tax is calculated.
The organization has controlled foreign company. But in the reporting year, a foreign company received a loss and did not distribute profits. Since the declaration declares not only profits, but also losses, the organization needs to supplement the declaration with sheet 09, filling it out in terms of losses received by a foreign company.
Income tax return: sequence of completion
Start off filling necessary from the appendices to sheet 02, since data from them is used when filling out this sheet. Appendices 1 and 2 to income tax returns are submitted by all taxpayers, the rest are filled out only if the relevant indicators are available.
Then you can proceed to filling out the sheets. All payers fill out sheet 02. The remaining sheets, as well as attachments to income tax returns included in it if necessary.
After all the sheets are ready, subsections of the final section 1 are formed income tax return.
The number of pages of the declaration must be indicated on the title page, so it is better to fill it out last.
General filling requirements income tax returns are contained in section II. Those who submit a declaration in paper form, including filling out the form on a computer, should definitely familiarize themselves with them. When generating an electronic version or using accounting programs, compliance with the requirements will be ensured by the software.
So, general rules for filling out income tax returns are:
For details, see the material “ » .
Example of filling out a date field:
An example of filling out a field with a decimal fraction:
An example of adding a dash:
Example of filling out the TIN field:
Example:
Not allowed:
When printing income tax return, prepared using software, it is allowed that there is no framing of familiar places and dashes for empty familiar places. The location and size of the attribute values should not change. Signs are printed in Courier New font, 16-18 point font.
The specified rules also apply when filling out income tax returns for 2016 year.
Income tax return - form you can find in the article “Income tax return form 2014-2015 (download sample)”
You need to fill out all the indicators except the section “To be completed by a tax authority employee.”
We present general information about the declaration
First of all, it is necessary to indicate (Section III Procedure for filling out an income tax return):
Separate codes are provided for declarations on consolidated income tax (see Appendix No. 1 to the Procedure for filling out the declaration).
We certify the reporting information
Read about putting a stamp on the declaration in the material “ Nuances of the procedure for drawing up and submitting an income tax return ».
If the representative is an organization, its name and surname, first name, patronymic of the individual authorized to certify the declaration on its behalf are given.
Upon signing income tax returns any representative also provides information about the document confirming his authority.
Section 1 contains information about the amount of tax payable to the budget (Section IV Procedure for filling out an income tax return).
This section includes 3 subsections:
This sheet contains tax calculations. It is filled out in a certain order (Section V Procedure for filling out an income tax return).
For the “Taxpayer Identification” detail, most organizations put “1”. Special codes are provided:
The sign is filled in further in a similar order.
We reflect income and expenses
Lines 010-020 reflect income from sales and non-operating income from Appendix No. 1 to Sheet 02.
On lines 030-040 - expenses that reduce sales income and non-operating expenses from Appendix No. 2 to Sheet 02.
On line 050 - the amount of losses that are taken into account in a special manner and are reflected in Appendix No. 3 to sheet 02.
Determining the tax base
In line 060 we display the financial result - profit or loss. In most cases, this amount will be the tax base for the tax, which should be reflected in line 100.
See also " What are the consequences of reporting a loss on your income tax return? »
Line 110 is filled in by those payers who transfer losses incurred in the past to the current period.
If there is nothing to transfer or the current profit covers the loss, in line 120 you need to reflect the amount of the base from which the tax will be calculated. The indicator of this line is equal to the difference between lines 100 and 110.
In line 130, the tax base is reflected by individual payers who pay tax to the subject’s budget at reduced rates.
We indicate rates and calculate taxes
Lines 140-170 indicate tax rates: general, federal, regional and regional reduced. On lines 180-200 - the amount of calculated tax.
On lines 210-230 you need to indicate the amounts of accrued advance payments for the reporting (tax) period.
For income tax return 2016 sample individual lines are given on our website.
For information on how to calculate advances, read the article “ How to calculate monthly advance payments for income tax during the reporting period ».
Also see " How is line 220 of sheet 02 of the income tax return filled out? »
Lines 240-260 are filled in when tax paid abroad is included in the tax payment.
The Federal Tax Service also recommends reflecting the trade fee in these lines - see “ How can Moscow organizations reflect the trade fee in their income tax return? ».
The amount of tax to be paid additionally or reduced is reflected on a budgetary basis in lines 270-271 and 280-281, respectively.
The amount to be paid is calculated as the difference between the tax calculated for the reporting period (lines 190 and 200), advances for the previous period (lines 220 and 230) and the credited “foreign” tax (lines 250 and 260).
This is the difference between line 180 of the current declaration and line 180 of the declaration for the previous reporting period. If it is negative or zero, advances are not paid.
Cm. " How to calculate line 290 of sheet 02 of the income tax return? »
Lines 290-310 are not filled in:
These lines need to be filled in:
Appendix No. 1 to Sheet 02 reflects the organization’s income from sales and non-operating income (Section VI Procedure for filling out an income tax return).
Revenue information
On line 010 you need to show the total amount of sales revenue. For terms 011-014, this indicator is detailed by sales revenue:
Lines 020-022 are filled out only by professional participants in the securities market.
In lines 023-024, from January 1, 2015, income on marketable securities is shown by payers who are not professional participants.
Line 027 shows the proceeds from the sale of the enterprise as a property complex.
Revenue from sales from operations reflected in Appendix No. 3 to Sheet 02 is transferred to line 030 (page 340 of Appendix No. 3 to Sheet 02).
Line 040 is the total for income from sales. This amount must be transferred to line 010 of sheet 02.
Non-operating income
Income tax return assumes that non-operating income is reflected after sales income.
Cm. " What income is non-operating income? »
Line 100 indicates their total amount. It will go to line 020 of sheet 02.
Income tax return contains Appendix 2 to Sheet 02, which calculates the amount of expenses of the organization - both related to production and sales, and non-operating (Section VII Procedure for filling out an income tax return). Let's look at the main lines of the application.
We reflect the costs of production and sales
Production costs are reflected in the application, divided into direct and indirect.
Cm. " How to take into account direct and indirect expenses in tax accounting ».
Lines 010-030 are allocated for direct expenses:
Next come the indirect costs. Their total amount is reflected on line 040, and in lines 041-055 individual of them are deciphered, for example taxes (insurance premiums are not included here), depreciation premiums, acquisition of land, R&D.
Attention: cash method!
If you use the cash method of accounting, do not fill out lines 010-030. Expenses that reduce the tax base in accordance with Art. 273 of the Tax Code of the Russian Federation, show on line 040.
Line 060 shows the price of acquisition (creation) of other property (except for securities, products of own production, purchased goods, depreciable property), income from the sale of which is reflected in line 014 “Proceeds from the sale of other property” of Appendix No. 1 to sheet 02, as well as costs associated with its implementation.
Line 061 indicates the value of the net assets of the enterprise sold as a property complex.
Lines 070 and 071 are filled in only by professional participants in the securities market. Non-professional participants reflect expenses related to marketable securities in lines 072-073, respectively.
Line 080 reflects the costs of operations reflected in Appendix No. 3 to Sheet 02 (page 350 of Appendix No. 3 to Sheet 02).
The following lines should show the losses:
Line 120 shows the amount of the premium paid by the buyer of the enterprise as a property complex (clause 1, clause 3, article 268.1 of the Tax Code of the Russian Federation).
On lines 131-135, reflect information about accrued depreciation (including intangible assets) using the linear/non-linear accrual method.
Non-operating expenses
The total amount of non-operating expenses is shown in line 200, individual expenses are shown in lines 201-206, in particular:
Term 300 reflects losses equated to non-operating expenses, including losses from previous years identified in the current period (line 301) and bad debts (302).
If in the current period you are correcting errors from previous years that did not result in an understatement of tax, fill out lines 400-403.
Cm. " Nuances of the procedure for drawing up and submitting an income tax return ».
Appendix No. 3 to sheet 02 contains the calculation of financial results taken into account in a special manner (Articles 264.1, 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation).
These are income, expenses and results for such operations as:
At the end of the application (lines 340-360) are given: total revenue, expenses, losses for all transactions reflected here.
Appendix No. 4 is filled out by those taxpayers who transfer losses incurred in previous periods to the current period.
Let us remind you that such a transfer is possible for losses of 10 previous years (clauses 1, 2 of Article 283 of the Tax Code of the Russian Federation).
The appendix is included in the declaration only for the first quarter and for the year (clause 1.1 Procedure for filling out an income tax return).
The balance of the uncarried loss at the beginning of the tax period is reflected in line 010. Lines 040-130 show losses by year of their formation.
Line 140 indicates the tax base - here you need to transfer the indicator of line 100 of sheet 02.
In line 150 - the amount of loss that reduces the current tax base. This line cannot be larger than line 140. Move the indicator from it to line 110 of sheet 02 of the declaration.
The balance of the uncarried loss is indicated in line 160 (only in the annual declaration!).
Lines 135, 151 and 161 are intended to indicate losses on completed transactions that were received from transactions with securities traded on the organized securities market that arose before December 31, 2014 inclusive and were not previously taken into account when determining the tax base.
Appendix No. 5 to sheet 02 is filled out by organizations that have separate divisions. It is filled out (clause 10.1 Procedure for filling out an income tax return):
The number of completed applications depends on the number of separate divisions or their groups.
Specify the calculation code
In the “Calculation compiled (code)” field, enter:
Then fill in information about the unit: checkpoint, name, whether it is responsible for the group.
We calculate the base and tax
Line 030 indicates the tax base for the organization as a whole. Transfer here the data from line 120 of sheet 02 of the declaration.
In lines 040-120, calculate the tax and advance payments based on the share of the tax base of the division (or parent organization) and the tax rate in the corresponding constituent entity of the Russian Federation.
Please note: the sum of lines 070 of Appendix No. 5 for the organization without its separate divisions and for each separate division (group of divisions) is transferred to line 200 of sheet 02.
The sum of lines 080 of Appendix No. 5 to sheet 02 must be equal to the amount reflected in line 230 of sheet 02.
We distribute advances
Line 120 reflects monthly advances payable for the next quarter. The amount of the monthly advance payment for the organization as a whole (line 310 of sheet 02) is distributed between the parent organization and each division (group) based on the shares of the tax base (line 040 of appendices No. 5 to sheet 02 of the declaration):
page 120 = page 310 of sheet 02 x page 040 of Appendix No. 5 to sheet 02/100.
Monthly advances for the fourth quarter are also monthly advances for the first quarter of the next year, which are reflected in line 121 of Appendix 5 of the declaration for 9 months.
Advances are divided into 3 payment terms in equal installments and are reflected in declarations for the parent organization and divisions in subsections 1.2 of section 1.
Line 120 of Appendix No. 5 to Sheet 02 in annual terms income tax returns not filled in.
Sheet 03 is filled out by organizations that are tax agents for income in the form of dividends, as well as interest on state and municipal securities. It consists of 3 sections:
Filling out an income tax return according to sections A, B, C of sheet 03 determined by section XI Procedure for filling out an income tax return.
Please note: Sheet 03 is completed for each decision on profit distribution. Those. if payments are made under several decisions in the current period, then several corresponding sheets 03 are submitted.
Also keep in mind that the sheet is compiled only in those periods when dividends were transferred. There is no need to present it for those periods when there were no payments - this follows from paragraph. 2 p. 1 art. 289 Tax Code of the Russian Federation, paragraphs. 1.1, 1.7 and 11.1 Procedure for filling out an income tax return.
In other words, there will be no cumulative total, which is present in other sheets of the declaration.
Cm. " How to correctly fill out an income tax return on an accrual basis? »
Example:
Let's say the decision on distribution and payment of dividends occurred in June. There were no more such payments during the year. Then sheet 03 needs to be submitted only as part of the half-year declaration. The information reflected in it does not need to be included either in the declaration based on the results of 9 months or in the annual one.
Section A of sheet 03
So, Section A of sheet 03. It is filled out by organizations:
The corresponding attribute (“1” or “2”) should be entered in the “Category of tax agent” field in Section A of sheet 03.
The next field (“TIN of the organization issuing securities”) is filled in only by non-issuers. Issuers put a dash here.
Then information about the amounts of dividends paid and income tax is reflected:
page 090 = page 001 - page 081
page 090 = page 010 + page 070 - page 081.
If line 090 is negative, you will not have to pay tax, but no refund will be made from the budget. In this case, put dashes in the subsequent lines (091-120).
Attention non-issuers!
Non-issuers must put dashes on lines 080, 081, and determine the indicator for line 090 based on the information provided by the Russian organization paying income in the form of dividends.
When paying dividends partially (in several stages), the payment of tax must be reflected in lines 040 of subsection 1.3 of section 1 of the declaration. In this case, the period is indicated based on the date of payment of dividends in accordance with clause 4 of Art. 287 of the Tax Code of the Russian Federation, i.e. no later than the day following the day of payment.
Section B of sheet 03
The dividends reflected in section A of sheet 03 need to be deciphered.
To decipher dividends paid to legal entities, section B of sheet 03 is intended. For dividends from individuals, Appendix No. 2 to the declaration is filled out.
Cm. " Appendix No. 2 to the declaration ».
Section B is completed for each organization that receives income.
When filling out section B for dividends:
If dividends are transferred without withholding tax to persons recognized as tax agents, information about these persons and the amounts of dividends transferred to them are reflected in section B of sheet 03 with the note “tax agent” after the name of the organization and a dash on line 070.
In sheet 04, income tax is calculated at rates different from the general rate of 20% (section XII Procedure for filling out an income tax return). This is mainly a tax on income in the form of interest on securities and dividends. In this case, a separate sheet 04 is filled out for each of the following income:
The corresponding code for the type of income (1-7) must be entered in the “Type of income” field.
For each income you need to reflect:
The calculated tax for specific payment dates of the last quarter (month) of the reporting (tax) period is reflected on lines 040 of subsection 1.3 of section 1 of the declaration. In this case, the period is indicated based on the date of receipt of income or payment of dividends in accordance with paragraphs. 1 and 4 tbsp. 287 Tax Code of the Russian Federation.
Sheet 05 contains the calculation of the tax base for transactions with securities and FISS, the financial results of which are taken into account in a special manner. IN new declaration this sheet has 2 forms:
Sheet 05 of the 2014 form.
In the 2014 form, sheet 05 reflects the following transactions:
You enter the corresponding code (from 1 to 5) in the “Type of transaction” field. Depending on the code in sheet 05 you need to indicate:
Sheet 05 of the 2015 form.
For income from securities and FISS received since 2015, fill out the second form of sheet 05. It calculates the income tax on transactions (operation type code):
Depending on the transaction type code, the following data is reflected in sheet 05:
Sheet 07 is a report on the intended use of property (including Money), works, services received as part of charitable activities, targeted income, targeted financing. It is included in the declaration only upon receipt of the specified funds (Section XV Procedure for filling out an income tax return).
First, you need to transfer last year’s data on received but unused funds to the report:
In this case, in column 2 it is necessary to indicate the date of receipt of funds to the account or cash desk, the date of receipt of property (work, services) with a period of use, and in column 3 - the amount of funds whose use period has not expired, as well as unused funds that have no period of use reflected in column 6 of the report for the previous year.
In column 1, indicate the code of the type of receipt. It is taken from Appendix No. 3 to Procedure for filling out income tax returns.
Fill out columns 2 and 5 for targeted funds that have a useful life.
In column 7, show funds used for other purposes or not used within the prescribed period. You must include these funds in non-operating income (clause 14 of article 250, clause 9 of clause 4 of article 271 of the Tax Code of the Russian Federation).
In this application you must indicate (Section XVI Procedure for filling out an income tax return):
Most income and expenses are specific. Of the most widespread, we note expenses with codes 670-678 - in the form of depreciation amounts calculated using special coefficients (Article 259.3 of the Tax Code of the Russian Federation).
Read about the use of special coefficients in the material “ The essence and features of using the accelerated depreciation method ».
Complete this application if you are a tax agent in accordance with Art. 226.1 Tax Code of the Russian Federation:
However, remember that it is included only in the annual profit declaration, since it contains information on personal income tax, and the tax period for this tax is a year (Article 216 of the Tax Code of the Russian Federation).
A separate certificate (or even several) is issued for each individual. For example, when paying income taxed at different rates.
When filling out, you must indicate (Section XVII Procedure for filling out an income tax return):
If an individual was provided standard deductions according to personal income tax (Article 218 of the Tax Code of the Russian Federation), you must also fill out the subsection of the certificate “Amount of standard tax deductions provided.” At the same time, in lines 051 the codes of standard tax deductions from the reference book “Deduction Codes” are indicated (Appendix No. 6 to Procedure for filling out income tax returns), and for lines 052 - their sums.
It should be remembered that standard deductions do not apply to income in the form of dividends, even despite the 13% personal income tax rate (paragraph 2, paragraph 3, article 210 of the Tax Code of the Russian Federation).