In this article we will tell you when the income tax return for 9 months (3rd quarter) is submitted in 2018, who submits it, and what this document is.

What is an income tax return?

This is a document that:

• allows you to reflect the financial activities of the organization;
• allows you to show what profit or loss she has;
• discloses all income received by the organization and all its expenses;
• allows you to see the organization’s tax benefits and other information related to its activities.

With the help of an income tax return (based on it), tax inspectors control the amount of payment and the deadline for paying taxes of a particular organization. The income tax rate is 20%. For periods when expenses exceed income, a zero declaration must be submitted. An important point: expenses, income and other indicators must be shown in the income tax return on an accrual basis.

• Resident organizations (domestic companies) that operate under the general taxation regime (OSNO) and are not involved in the gambling business;
• Resident organizations that pay dividends and interest on securities to other legal entities (the tax regime of these organizations is not important);
• Resident organizations that work under the simplified tax system (STS) or the unified agricultural taxation regime (USAT) receive income from government bonds and other government securities (income tax only on this profit);
• Non-resident (foreign) organizations that have branches in Russia;
• Other tax agents. Read also the article: → "".

What methods of filing a declaration are there?

Organizations that were listed in the previous section as income tax payers must submit declarations to the following branches of the Federal Tax Service:

• at the place of your registration;
• at the place of registration of each separate division.

An important point: organizations that are the largest payers of income tax report at the place of registration.

About the deadlines for filing income tax returns

Structure of the declaration before changes in 2017:

• Title page;
• Section 1 (consists of three subsections), which indicates the amount of tax that must be transferred to the budget;
• Sheet 2 contains the calculation of income tax;
• App. No. 1 to Sheet 2, which lists income from sales and non-operating income;
• App. No. 2 to Sheet 2, which lists all costs of sales and non-sales activities and expenses that are associated with the activities of the company, and the loss that resulted from costs and expenses;
• App. No. 3 to Sheet 2, which contains calculations of expenses for operations that ultimately entail taxation of organizations with income tax under Articles 1 (acquisition of land rights), 268 (expenses for the sale of goods and/or property rights), 275.1 ( expenses for servicing production facilities and farms), 276 (expenses associated with a property trust management agreement), 279 (expenses upon assignment or assignment of the right of claim) and 323 (expenses associated with operations with depreciable property) of the Tax Code of the Russian Federation, with the exception of the expenses listed in Sheet 5;
• App. No. 4 to Sheet 2 contains a calculation of the loss (part of it), which ultimately affects the size of the tax base (reduces it);
• App. No. 5 to Sheet 2 contains a calculation of the distribution of advances and income taxes between the organization and its branches;
• Sheet 3 contains the calculation of tax on dividends (Section A), on interest on government securities (Section B) and a register-decoding of amounts from sections A and B (Section C);
• Sheet 4 contains the calculation of tax at a special rate, in accordance with paragraph 1 of Article 284 of the Tax Code of the Russian Federation;
• Sheet 5 contains calculations of expenses for operations (calculated in a special order), which ultimately entail taxation of organizations with income tax, with the exception of cases from Sheet 3;
• Sheet 6 contains the expenses and income of non-state financial institutions;
• Sheet 7 contains reports on the intended use of property, funds, etc., which were received from the state with targeted financing.

What changes were introduced to the income tax return after 2017?

*The new form of income tax return was approved by the Order of the Federal Tax Service (FTS) in October 2016, the changes came into force on January 1, 2017.

So, what changes have occurred:

• The Title Page now contains lines for the legal successors of the reorganized companies.
• On Sheet 2, new lines have appeared that are necessary to reflect the amount of the trade fee (lines 265, 266 and 267), which allows you to reduce the taxable base by its amount (the right to reduce the taxable base for income tax has been established since 2015, but was not included in the declaration the corresponding line to display the amount of the trading fee);
• A sign has appeared for a taxpayer organization with a reduced tax rate of 13.5%;
• Sheet 8 has appeared, in which it is necessary to reflect the income and expenses of the taxpayer organization, which independently adjusted the profit tax (in the event that the organization underestimates the profit tax, this sheet must indicate all the adjustments made);
• Sheet 9 has appeared, which must reflect the income tax of a branch of a foreign organization or an organization with foreign control, in accordance with Article 25.13 of the Tax Code of the Russian Federation;
• 3% is now transferred to the federal budget, and 17% to the regional budget (previously the percentage was 2 and 18)

The 2017 declaration consists of 35 sheets, but most taxpayer organizations have the right to fill out only 5 of them.

Instructions for filling out the declaration: title page

Important point: Before you start filling out the declaration, it is important to know the procedure for filling it out: Title page – > Appendices to Sheet 2 – > Sheet 3 – Sheet 9 (if the organization carries out the operations listed on these sheets) – > Sheet 2 – > Section 1 .

Filling out the Title Page:

• Information about the organization:

1. Name,
2. OKVED,
3. INN/KPP,
4. contact details (telephone).

A dash is placed in empty lines.

• Information about the Federal Tax Service (name and address) to which the declaration is submitted;
• Tax period code and year of the reporting period. For organizations that submit reports quarterly, the following codes are used:

21 – I quarter;

31 – II quarter;

33 – 9 months;

• Codes for organizations that make monthly advance payments: 35-46;
• In the cell “at the location (accounting) (code)” it is necessary to indicate a code that allows you to find out in which capacity the company is filing a declaration (for example, code 214 - “At the location of a Russian organization that is not the largest taxpayer”);
• If the declaration is submitted for the first time in a period, then the “Adjustment number” cell should be “0”; with subsequent changes in the declaration, the value of this cell will change from “001” onwards;
• In the cell “at the location (accounting) (code)” a code is entered that allows you to determine in which capacity the organization is filing the declaration (for example, code 214 - “At the location of a Russian organization that is not the largest taxpayer”).
• The central part of the Title Page indicates the number of pages in the declaration and the date;
• When submitting a declaration through a representative or proxy, information about him must be filled out.

Instructions for filling out the declaration: Section 1

Subsection 1.1:

• Line “010” is filled in, which indicates the OKTMO code, KBK is indicated in lines “030” (for the federal budget) and “060” (for the regional budget);
• Lines “040” and “070” contain the amount of additional tax to be paid for the federal and regional budgets, respectively.

Subsection 1.2:

• Designed for companies that make monthly advances;
• In cell “001” the quarter must be defined, in our case it is “03”;
• Lines 110-140 indicate advance payments for the first, second and third periods to the federal budget, and lines 220-240 to the regional budget.

Subsection 1.3:

• Intended for companies receiving dividends;
• In the “Type of payment” cell (line “010”) the value “1” is entered;
• In lines “020” and “030” codes OKTMO and KBK are entered;
• Lines 01-21 indicate the deadlines for tax payment;
• The columns on line “040” indicate the amount of taxes paid for the corresponding period.

Instructions for filling out the declaration: Attachments to Sheet 2

It is customary to start filling out the declaration from the 3rd appendix to Sheet 2, since the data specified in this appendix allows you to correctly reflect the information on the two previous appendices. This includes, among other things, transactions such as the sale of depreciable property or transactions on the assignment of the right of claim (under an assignment agreement).

Appendix 1 to sheet 2:

• Contains information about the income of the taxpayer organization that was received in the reporting period from sales and non-sales activities;
• Lines 011-014 contain information about sales revenue;
• Line 010 indicates the total amount of income from sales;
• Line 040 duplicates the data from line 010;
• Lines 101-106 reflect the values ​​of non-operating income.

Appendix 2 to Sheet 2:

• Contains information about the expenses and losses of the taxpayer organization that were received in the reporting period as a result of sales and non-sales activities;

• Lines 010-030 contain information about the organization’s direct expenses;
• Lines 040-041 contain information about indirect costs;
• In line 080-110 are filled in according to the data from Appendix 3 to sheet 2;
• Line 200-206 contains information about non-operating expenses.

Appendix 4 to Sheet 2: This page contains information about the tax base, taking into account losses of previous years, however, filling out this appendix for 9 months is not required (only for the first quarter and for the year).

Appendix 5 to Sheet 2 is intended for organizations with branches. In this case, it is important to correctly calculate the share of the tax base that falls on the head office and the branch.

Appendix 6 to Sheet 2 is filled out by participants of consolidated groups of taxpayers.

Instructions for filling out the declaration: Sheet 2

Filling out sheet 2 is based on information from the appendices to it. Lines 010-050 contain information about income and expenses on the basis of which the organization’s profit or loss is calculated.

Data from line 040 of application 1 is duplicated in line 010, and in line 020 - from line 100 of the same application. Lines 030 and 040 contain information from Appendix 2.

Important point: Profit (loss) reflected in line 060 should be calculated using the following formula: Art. 060 = st. 010 + st. 020 – Art. 030 – art. 040 + art. 050.

When a loss is received on line 060, the value is indicated with a minus sign.

Line 100 contains the result of calculating the tax base (using the formula from the declaration), and line 120 contains the value of the tax base for calculating income tax. Lines 140-160 contain information about the income tax rate, including the federal and regional rates; lines 190 and 200 indicate the amount of income tax to the federal and regional budgets, respectively.

An important point: the procedure for filling out the income tax return affects the determination of the method of paying advance payments. Lines 210-230 (total, to the federal budget and to the regional) contain information about advances in the reporting period (accrued), and specifically for the case discussed in the article - for 9 months of 2017 and from January to September 2017.

Advance payments for 9 months of 2017 in lines 210-230 indicate the result of the amount of Art. 180 + art. 290 Sheet 2 of the declaration for the previous reporting period (for the first half of 2017).

Advance payments paid monthly are indicated: in lines 210-230 the result of the amount of advance payments from January to August is indicated on lines 180-200 from the declaration for August 2017.

• The overpayment is reflected on lines 280-281.
• Advances for the next quarter are reflected on lines 290-240.
• The amount of tax payable is reflected in section 1.

Penalties for failure to submit a declaration. Clarification regarding income tax advances

Administrative liability follows a violation of the deadline for submitting a declaration to the tax authority or failure to submit this document. An official (by a court decision) is subject to a fine in the amount of 300 to 500 rubles, and an organization is subject to a fine in the amount of 1/20 of the amount of tax for the period of delay, and the amount of the fine is set in the range from 1,000 rubles to 30% of the amount of tax. .

If the delay is more than 180 working days, the fine for each subsequent month is set at 1/10 of the tax amount. Administrative liability may follow even after one day of delay when filing a “zero” declaration.

As for advance payments: quarterly payment of advances can be made only for organizations whose total income does not exceed an average of 15 million rubles per quarter. Other organizations must pay advances monthly. For organizations that have been newly created, quarterly advance payments are possible.

The most common errors in the declaration

1. Error in the period code: for quarterly reports it is important to indicate “31”, for monthly reports “40”. An example of an error: when submitting semi-annual reports, code 34 is entered (for the year). What the error entails: tax authorities may decide that the reporting for the period has not been submitted, which may then lead to the blocking of the organization’s account.
2. Error in advances: incorrect reflection in line 210 of the organization's advances. Example of an error: Organizations sum up unnecessary indicators in line 210, and, therefore, inflate advances. What the error entails: the organization shows an overpayment of taxes.
3. Error in the declaration for the half-year on past income and expenses: errors in 2016 should be indicated in lines 200 and 401 of Appendix 2, however, some organizations reflect losses in line 301. What the error entails: inspectors of the Federal Tax Service, having identified an error, will ask for an explanation of the declaration or clarification
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How to fill out an income tax return for the year - this question is not difficult to answer if you know what the key differences are in the declarations generated for reporting periods and at the end of the year. Let's look at what these differences are.

What is different about the procedure for filling out an income tax return for the year?

The profit declaration is formed on the same form, regardless of which period it is compiled for:

• for the reporting period, which can occur either monthly or quarterly, but its length will be counted each time from the beginning of the year;
• for a tax year equal to one year.

You can download the current declaration form.

The result of the declaration drawn up for the reporting period is the accrual of an advance payment, which is calculated in the same way as the tax for the year. That is, the full amount of tax for the corresponding period is calculated, and to determine its amount payable, falling on a period of time not taken into account in previous reporting, the total amount of advances paid for the entire reporting period is subtracted from this total amount.

The rules for filling out the declaration for the reporting and tax periods are contained in the same document that approved the declaration form (Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@), and they are given in a single text highlighting the individual features inherent in declaration drawn up for a particular period. Thus, this document will also answer the question of how to fill out the income tax return for the year.

An analysis of these rules allows us to assert that the preparation of an annual declaration in its main points is similar to the procedure for filling out a similar report for the reporting period. But there are also differences. And they consist in the following points:

• for the annual declaration, a separate set of reporting period codes is used, indicated on the title page, the choice from which, just as for the reporting period, is determined by 2 circumstances: who calculates the tax (an individual taxpayer or their group) and what frequency of accrual of advances he has chosen;
• in the annual declaration there are no accruals of advances intended for payment in subsequent periods, due to which there is no need to enter data in subsection 1.2 of section 1 and in lines 290-340 of sheet 02;
• for the annual declaration, a broader list of sections is established if there is information that requires inclusion in them (sheets 07, 08, 09, appendices to sheet 09, appendix No. 4 to sheet 02), and the last of the appendices is included not only in the annual report, but also in the declaration for the 1st quarter.

Line 210 of sheet 02: example of calculating the amount to fill out

The issue of filling out line 210 of the profit declaration for the year on sheet 02 requires special consideration. It shows the amounts of advances accrued for the tax period. Data sources for determining the amount of advances will vary, and in some situations additional calculations will be required. What determines the value shown in sheet 02 of the income tax return on line 210 for the year? Two points play a role here:

• the frequency of accrual of advances chosen by the taxpayer (monthly based on actual profit or quarterly);
• application by a taxpayer with an average quarterly income of no more than 15 million rubles provided to him by clause 3 of Art. 286 of the Tax Code of the Russian Federation the right to pay advances only based on the results of quarterly reporting periods.

Using the right to pay advances only based on the results of quarterly calculations is essentially equivalent to paying advances from actual profits for tax periods calculated quarterly. Accruals of those amounts that will represent payments made in the quarter following the reporting period do not occur when this right is applied. Monthly calculation of advances based on actual profits has similar consequences. That is, in order to find out what amount should be reflected in line 210 of sheet 02 for the year when using each of these calculations, it is enough to look at the amount indicated in line 180 of the same sheet of the declaration for the last reporting period:

• for 9 months, if the right to pay advances is used only based on the results of quarterly reporting periods;
• for 11 months, if advances are calculated monthly based on actual profits.

But in a situation where the taxpayer also fills in lines 290-340 in the interim reports submitted quarterly, he will need to calculate the amount entered in line 210 of sheet 02 for the year. Here you need to add the value indicated in line 180 of sheet 02 of the declaration for 9 months, and the amount reflected in the same sheet on line 290.

Let us show how the figure is formed in line 210 of sheet 02 in the profit declaration for the year using the example of filling it out.

Let’s assume that in the profit declaration for 9 months, the organization showed 180,000 rubles in sheet 02 on line 180. tax, and on line 290 of the same sheet (as advances payable monthly during the 4th quarter) - the amount of 20,000 rubles.

With such data in the annual profit declaration, the figure in line 210 of sheet 02 will be equal to 180,000 rubles. + 20,000 rub. = 200,000 rub.

See also:

• “How to fill out line 220 of sheet 02 of the income tax return?” ;
• “How to calculate line 290 of sheet 02 of the income tax return?” .

When do you submit your annual income tax return?

Another difference between the annual declaration and the intermediate ones is that they are submitted at different times, despite the fact that for each of these documents the 28th becomes a significant date. Interim reports are submitted no later than this date in the month following the end of the reporting period, i.e.:

• for advances accrued monthly from actual profits - monthly (11 times a year);
• for quarterly accrued advances - quarterly (3 times a year).

When do you submit your annual income tax return? No later than March 28 of the year following the end of the tax period specified in this declaration.

Each of these deadlines may be shifted to a later date if a particular day falls on a weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). In 2019, March 28 is a working day. Therefore, there will be no transfers for the declaration for 2018.

Read more about the deadlines for submitting the declaration for the year.

Results

The annual profit declaration is prepared on the same form and according to the same principles as interim reports. However, the declaration generated annually has a number of differences. These differences include:

• the use of special codes to indicate the reporting period;
• no need to accrue advances for subsequent periods;
• your own set of sections that require filling out if there is data to be entered into them.

Another difference is the deadline for submitting the declaration. By year, it is submitted only in the 3rd month coming after the end of this year, in contrast to interim reports submitted in the next month following the reporting period.

As well as the expenses associated with these incomes.

On line 010, indicate income from sales. Transfer this amount from line 040 of Appendix 1 to sheet 02. Do not include in it the income reflected in sheets 05 and 06.

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

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

Transfer the amount of non-operating expenses and losses to line 040:

• from line 200 of Appendix 2 to sheet 02;

• from line 300 of Appendix 2 to sheet 02.

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

Calculate the total profit (loss) for line 060:

If the result is negative, that is, the organization suffered a loss, enter the amount with a minus on line 060.

Lines 070-090 Excluded income

On line 070, indicate the amount of income excluded from profit reflected on line 060 of sheet 02. For example, income from equity participation in foreign organizations. The full list of excluded income is given in paragraph 5.3 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Line 080 is filled out only by the Bank of Russia. Place dashes on this line.

Lines 100-130 Tax base

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

Indicate negative results with a minus sign.

On line 110, indicate losses from previous years. For more information, seeHow to take into account losses from previous years for income taxes .

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

If there is a negative amount on line 100, enter zero on line 120.

Fill in line 130 if the organization uses . In this case, indicate separately on the line tax base in respect of which a reduced tax rate is applied .

If the organization is engaged only in preferential activities, line 130 will be equal to line 120.

Lines 140-170 Tax rates

On line 140, indicate the income tax rate.

If the declaration is submitted by an organization with separate divisions, put dashes on line 140 and indicate only the federal income tax rate on line 150.

On line 150, indicate:

• federal income tax rate. For example, for a standard rate of 2 percent, enter "2-.0-";

• or a special income tax rate, if the organization applies exactly that. This is explained by the fact that the tax calculated at special rates is completely transferred to the federal budget (clause 6 of Article 284 of the Tax Code of the Russian Federation).

On line 160, indicate the regional income tax rate. For example, for a standard rate of 18 percent, enter "18.0-."

If an organization uses regional benefits in the form of a reduced income tax rate , on line 170 indicate the reduced regional tax rate.

Lines 180-200 Tax amount

On line 190, calculate the income tax paid to the federal budget using the formula:

On line 200, calculate the income tax paid to the regional budget using the formula:

If the organization has separate divisions, form the line 200 indicator taking into account the tax amounts for the divisions indicated on lines 070 of Appendix 5 to Sheet 02.

On line 180, calculate the total amount of income tax using the formula:

Lines 210-230 Advance payments

On lines 210-230, indicate the amounts advance payments :

• on line 220 - to the federal budget;

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

When filling out the lines, follow clause 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Lines 210-230 of sheet 02 of the income tax return reflect accrued advance payments. The indicators of these lines do not depend either on the amount of actual profit (loss) at the end of the reporting period, or on the amounts of advance payments for income tax actually transferred to the budget. However, they are affected by how the organization pays income tax: monthly or quarterly.

Organizations that pay tax monthly based on the profit of the previous quarter indicate in these lines:

• the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period);

• the amount of advance payments to be transferred no later than the 28th day of each month of the last quarter of the reporting period (IV quarter of last year (if the declaration is submitted for the 1st quarter of the current year)).

Situation: how to fill out lines 210-230 in the income tax return for the six months? Starting from the second quarter, the organization switched from monthly advance payments to quarterly ones.

In lines 210-230, enter the data from lines 180-200 of the declaration for the first quarter.

In lines 210-230, organizations that transfer advance payments to the budget quarterly indicate the amount of advance payments for the previous quarter. And these are the amounts that were in lines 180-200 in the previous declaration. The exception is the declaration for the first quarter, in which these lines are not filled out. This is provided for in clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Let us explain why from the declaration for the first quarter it is necessary to take data from lines 180-200, and not lines 290-310 of sheet 02 and subsection 1.2, where accrued monthly advances are usually reflected.

The fact is that based on the results of the first quarter, it is already possible to draw a conclusion: from the second quarter, an organization has the right to switch from monthly payments to quarterly payments or not. To do this, you need to estimate the volume of revenue for the previous four quarters - in the situation under consideration, for the II-IV quarters of last year and for the first quarter of the current year. And if the proceeds from sales are not exceeded an average of 15 million rubles. for each quarter , then you no longer need to pay monthly advances. That is, in the declaration for the first quarter there is no need to fill out lines 290-310.

In the declaration for the half-year, when determining the amount of tax to be paid additionally (lines 270-271) or reduced (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 of clause 5.8 of the Procedure approved by the order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). At the same time, the amount of monthly advance payments accrued during the first quarter (lines 210-230) cannot be reflected in the half-year declaration. Even if there is an overpayment on your personal account card due to these payments based on the results of the first quarter, it can be compensated. To do this, at the end of the six months, it is enough to transfer to the budget not the entire amount reflected in lines 180-200, but the difference minus the overpayment resulting from the results of the first quarter.

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

If for some reason in the declaration for the first quarter the accountant declared monthly advance payments for the second quarter (filled out lines 290-310 of sheet 02 and subsection 1.2 in the declaration), then the tax inspectorate will expect the organization to pay them. In order for the inspector to reverse the accruals in the personal account card in a timely manner, inform him about the transition for quarterly payment of advances.

This follows from paragraphs 2-3 of Article 286 of the Tax Code of the Russian Federation and paragraph 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

See examples of filling out a half-year income tax return when switching from monthly advance payments based on the profit for the previous quarter to quarterly transfer of advance payments, if:

• at the end of the first quarter the organization made a profit ;

• at the end of the first quarter the organization had a loss .

Organizations that pay tax monthly based on actual profit received or quarterly indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period). That is, the data on these lines must correspond to the indicators on lines 180-200 of the previous declaration. In the declaration for the first reporting period, lines 210-230 are not filled in.

In addition, regardless of the frequency of tax payment, on lines 210-230, indicate the amount of advance payments additionally accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.

For organizations that have separate divisions, the amount of advance payments accrued to regional budgets for the organization as a whole should be equal to the sum of the indicators in lines 080 of Appendix 5 to sheet 02 for each separate division (for a group of separate divisionsvillages located on the territory of one subject of the Russian Federation), as well as by the head office of the organization.

This follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Situation: how to fill out lines 180-210 of sheet 2 in the annual income tax return? From the fourth quarter, the organization switched from quarterly to monthly tax payments.

On line 180, indicate the total amount of income tax accrued for the year. In line 210, enter the sum of lines 180 and 290 of sheet 02 of the declaration for nine months of this year.

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

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

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

• on line 190 (200) - income tax paid to the federal (regional) budget.

This procedure is provided for in clause 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

On lines 210-230, indicate the total amount of advance payments:

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

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

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

This procedure follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

If the amount of accrued advance payments exceeds the amount of tax calculated at the end of the next reporting (tax) period, the resulting overpayment of tax is reflected on lines 280-281 of sheet 02. These lines show the final balances for settlements with budgets in the form of amounts to be reduced (p. 5.10 of the procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3/4320.

See examples of how advance tax payments should be reflected in the income tax return if:

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

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

• The organization makes advance payments quarterly. During the year, the amount of taxable profit decreases, but there is no loss .

Lines 240-260 Tax outside the Russian Federation

On lines 240-260, indicate the amounts of foreign tax paid (withheld) outside Russia in the reporting period according to the rules of foreign countries. These amounts are offset against tax payments in Russia in accordance with the procedure established by Article 311 of the Tax Code of the Russian Federation.

Separately reflect the amount included in the tax payment:

• to the federal budget - on line 250;

• to the budget of a constituent entity of the Russian Federation - on line 260.

On line 240, calculate the total amount of creditable tax using the formula:

Lines 270-281 Tax to be paid additionally or reduced

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

On line 270, calculate the amount of tax to be paid additionally to the federal budget:

On line 271 - additional payment to the regional budget:

If the results are zero, put zeros on lines 270 and 271.

If you get negative amounts, put dashes on these lines and calculate the amount of tax to be reduced.

On line 280, calculate the amount of tax to be reduced to the federal budget:

On line 281 - the amount to be reduced to the regional budget:

Lines 290-340 Monthly advance payments

Fill in lines 290-310 if the organization transfers income tax monthly based on the profit received in the previous quarter . However, do not fill out these lines in your annual declaration.

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

For information on the specifics of calculating tax and filling out declarations for organizations that have separate divisions, seeHow to pay income tax if an organization has separate divisions And .

Calculate the advance payment to the regional budget on line 310 using the formula:

Such clarifications are contained in the letter of the Federal Tax Service of Russia dated August 12, 2015 No. GD-4-3/14174. Appendixes 1 and 2 to this letter provide examples of how trade fees should be reflected in income tax returns.

For the reflection of trade fees by organizations with separate divisions, see How to draw up and submit an income tax return if an organization has separate divisions .

Features in the Republic of Crimea and Sevastopol

Starting from the reporting periods of 2015, organizations in Crimea and Sevastopol fill out income tax returns in the same manner as Russian organizations.

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

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The deadline for submitting your income tax return for the first half of 2017 will arrive very soon. Let's look at who it is relevant for, how not to delay submitting this form and reporting, and what to pay attention to when filling it out.

When to catch it

Based on Articles 285 and 289 of the Tax Code of the Russian Federation, all companies must also summarize interim results for income tax. Therefore, the reporting periods for income tax are:

• First quarter, half of the year and nine months of the year.
• Every month, if the company pays advances to the treasury based on actual income.

Thus, the declaration for each reporting period must be submitted to the Federal Tax Service no later than the 28th day of the month following this period. That is, the income tax return for the first half of 2017 must be received by the inspectorate before July 28, 2017 inclusive.

Moreover, this deadline for submitting a profit declaration coincides with both options for relations with the budget.

It is necessary to submit a declaration even if for the first half of 2017 the company had no obligation to pay income tax (paragraph 1, paragraph 1, article 289 of the Tax Code of the Russian Federation).

Which form to use

To submit an income tax return for the first half of 2017, you must use the form approved relatively recently by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572.

1. Title.
2. If you must take it, then:
   • Appendix No. 3 to Sheet 02;
   • Appendix No. 4 to Sheet 02;
   • Appendix No. 5 to Sheet 02;
   • Sheet 03;
   • Sheet 04;
   • Sheet 05;
   • Sheet 07;
   • Appendices No. 1 and 2 to the declaration.
3. Now fill out:
   • Appendix No. 1 to Sheet 02;
   • Appendix No. 2 to Sheet 02;
   • Subsection 1.3 of Section 1 (if you filled out Sheet 03 or 04).
4. Next is Sheet 02.
5. In the end:
   • Subsections 1.1 and 1.2 of Section 1 (monthly advances during the quarter);
   • Subsection 1.1 of Section 1 (quarterly advances only).

Since 2017, new rules for accounting for losses from previous tax periods have been in effect. To correctly reflect them in the declaration, act in accordance with the explanations given in the letter of the Federal Tax Service dated 01/09/2017 No. SD-4-3/61.

Introspection

It is very important that every accountant can test the completed income tax return for the first half of 2017 for the adequacy and correlation of the information entered. Special control figures (ratios) help to do this. They can be found in the letter of the Russian Tax Service dated July 14, 2015 No. ED-4-3/12317.

Please note that the Federal Tax Service has not yet released new ratios. This means that both accountants and inspectors can easily make do with the past control values ​​of the report in question.

The income tax return for the first half of 2018 is drawn up on a form approved by Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3. Let’s look at the step-by-step instructions for filling it out, and also tell you about the deadlines for submitting the declaration to the Federal Tax Service.

Who is required to submit an income tax return for the 1st half of 2018

This report is submitted by taxpayers:

• on a common system (OSNO);
• tax agents, regardless of the taxation system applied.

The declaration is submitted to the Federal Tax Service at the place of registration of the legal entity (separate division). The reporting period can be equal to a quarter or a month.

Only those taxpayers who have expressed a desire to pay tax on actual profits submit monthly reports. All other companies report quarterly. At the same time, some taxpayers pay tax based on the results of the quarter, provided that the revenue for each of the last 4 quarters did not exceed 15 million rubles. (Clause 3 of Article 286 of the Tax Code of the Russian Federation), and others whose revenue exceeds this limit first pay monthly advances, and then pay additional tax based on the results of the quarter.

All these calculations are displayed in the declaration. Let's look at a step-by-step algorithm for filling it out using an example.

Step 1: determine the composition of the declaration that must be completed

Information is entered into the “profitable” declaration on an accrual basis. Consequently, the form for the first half of the year will include information for the 1st and 2nd quarters of 2018.

Let's look at an example.

Alliance LLC was registered in April 2018. To submit the half-year report, the accountant downloaded. Having examined the structure of the report, the accountant wondered which sheets needed to be filled out.

According to the rules for filling out the declaration, approved by Order of the Federal Tax Service No. ММВ-7-3/, the declaration can be divided into 2 blocks:

• sections required to be completed;
• sheets and applications filled out when data is available.

The mandatory part of the declaration in schematic form looks like this:

Even if in the reporting period there were no income and expenses involved in determining taxable profit, blank sheets from block 1 are required to be submitted to the Federal Tax Service.

Sheets and attachments from block 2 are included in the declaration only if data is available: if there is no information to fill out, blank pages are not attached.

Now let's move on to filling out the 1st block of the declaration.

Step 2: fill out the title page

We enter registration information about the company into it. In general, its design is standard and usually does not raise any questions. However, it makes sense to focus on tax period codes.

In our example, the accountant recorded code 31 in the corresponding field when preparing the title for the six months. Those who pay monthly advances based on actual profits will show code 40 for 6 months. And the consolidated group of taxpayers will indicate code 14 here.

Step 3: draw up attachments to sheet 02

The accountant put a dash in the remaining lines, since there is no data to fill them out.

Let us recall the basic requirements for report preparation:

• All digital data is entered in full rubles. Indicators over 50 kopecks are rounded, less - discarded.
• Each digit is entered in one cell of the corresponding field.
• To display negative values, a “-” (minus) sign is fixed in the first familiarity.
• Text fields are filled in block capital letters.
• If there is no information in the corresponding fields, a dash is placed.

Then the accountant proceeded to draw up Appendix No. 2 to sheet 02. To do this, he needed information about:

1. Direct costs associated with the purchase and sale of goods:

• material costs associated with the cost of goods sold;
• employees' salaries;
• insurance contributions to state funds;
• depreciation on fixed assets.

1. Non-operating costs are all other expenses not related to the acquisition and sale of goods.

The accountant generated information about costs based on the provisions of the company's accounting policy.

Only expenses that are justified and confirmed by correctly completed primary documents are accepted for tax accounting (Article 252 of the Tax Code of the Russian Federation)

Step 4: fill out sheet 02

Sheet 02 of the “profitable” declaration is necessary for calculating the tax itself. It should:

• display information on income by transferring it from Appendix 1 to Sheet 02;
• record information about costs using the data specified in Appendix 2 to Sheet 02;
• calculate the size of the taxable base, as well as the amount of tax.

We remind you that in the period from 2017 to 2020 the tax rate transferred to the federal budget is 3%, to the regional budget – 17%.

Let's continue the example:

The accountant of Alliance LLC recorded the following data in sheet 02:

Tax in the amount of 34,022 rubles. Alliance LLC is obliged to transfer by breakdown to the appropriate budgets. Since the company did not make advance payments, since it was registered in April 2018, it will not be possible to reduce the amount of tax payable.

Step 5: fill out Section 1

To prepare this sheet, the accountant of Alliance LLC should find out:

• Your OKTMO code. To do this, you can use the “” service on the official website of the tax department.

• KBK for transferring taxes to the appropriate budgets. Current BCCs can be found in Order of the Ministry of Finance dated July 1, 2013 No. 65n.

A sample income tax return for Alliance LLC for the first half of 2018, completed according to the instructions above, can be downloaded.

Step 6: submit the declaration to the Federal Tax Service

The report must be submitted to the tax authorities by the 28th day of the month following the reporting period (quarter or month). If the deadline for reporting falls on a weekend or holiday, the deadline is transferred to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

The deadline for submitting the semi-annual report is set at 07/28/2018. But since it falls on a weekend (Saturday), the deadline for submitting the report is moved to Monday 07/30/2018.

The deadline for submitting the income tax return for the 2nd quarter of 2018 is July 30, 2018.

The declaration can be submitted:

• personally or through a representative acting by proxy;
• by post with an inventory;
• via telecommunication channels (TCC), certified with an electronic digital signature.

If the average number of personnel exceeds 100 people, dispatch is possible exclusively via TKS. For violating the method of submitting a declaration to the Federal Tax Service, the company will be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).

If the declaration is not submitted on time based on the results of the reporting period (month or quarter), then the company will also be fined 200 rubles, but under a different article (clause 1 of Article 126 of the Tax Code of the Russian Federation). Account blocking, which can be applied for late submission of the annual report, is not provided for in this case (letter of the Ministry of Finance of the Russian Federation dated August 19, 2016 No. 03-11-03/2/48777).

Let us remind you that for late submission of the annual report the company is expected to:

• Penalties in the amount of 5% of the amount of untransferred tax specified in the declaration for each month of delay (full and incomplete), but not more than 30% of the specified amount and not less than 1 thousand rubles. (Article 119 of the Tax Code of the Russian Federation).
• Blocking of the current account if there is a delay of more than 10 working days (subclause 1, clause 3, article 76 of the Tax Code of the Russian Federation).

Tax payment must also be made before the 28th day of the month following the reporting period. The deadline for paying tax for the six months, as in the case of the date of submission of the declaration, is moved to 07/30/2018. For late payment, the company expects a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for the 1st month and 1/150 of the rate starting from 31 days.

Clarifications on income tax that need to be taken into account when filling out the return for the 2nd quarter of 2018

The tax sphere is regularly updated with new clarifications from officials - and the first half of 2018 was no exception. Let us recall some current comments from controllers that may affect the calculation of income tax for this period:

• If you have fixed assets purchased earlier this year, make sure you correctly allocate them to the depreciation group. The fact is that in May changes were made to the OS Classifier, requiring application from 01/01/2018 (letter of the Ministry of Finance of the Russian Federation dated 06/18/2018 No. 03-03-20/41332).
• Another “depreciation” nuance - this time regarding the depreciation bonus: even if the asset is not listed in the Classifier of fixed assets by depreciation groups, but you have established its group yourself, using the technical conditions or manufacturer’s recommendations, the bonus can be applied (letter of the Ministry of Finance dated May 24, 2018 No. 03-03-06/1/35167).
• Despite the fact that intangible assets are depreciable assets, do not increase their original cost when modifying them. Recognize rework costs as other expenses and write them off evenly over the period of use of the asset (letter of the Ministry of Finance dated May 17, 2018 No. 03-03-06/1/33132).
• If you bought an OS object with the goal of disassembling it into spare parts that you plan to use to repair your other OS, do not include it in depreciable property, but charge it to expenses as spare parts are released for repairs. In this case, you can develop the procedure for determining the cost of individual spare parts for such an OS at your discretion, however, the condition of economic feasibility must be met (letter of the Federal Tax Service dated April 2, 2018 No. SD-4-3/).
• Primary income received in electronic form is recognized as expenses on the date of its formation (letter of the Ministry of Finance dated May 30, 2018 No. 03-03-06/1/36756).

Read about other innovations in the calculation of income tax in ours.