For each reporting (tax) period starting from the first quarter (January) 2016, Russian organizations must submit an income tax return to the Federal Tax Service in the form (electronic format).

Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 /572@ “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form” approved a new form income tax declaration, the procedure for filling it out and the format for submitting it in electronic form.

Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 /600@ is declared invalid.

Thus, the new form must be applied to reporting for 2016.

Major changes to the income tax return

In particular, Sheet 02 “Tax Calculation” of the tax return has undergone changes (the formula for calculating the tax base on line 100 has been adjusted, new lines have been added, including to indicate the volume of capital investments made in order to implement the investment project).

The tax return also now has fields to reflect the amounts of the trade tax.

Residents of territories of rapid socio-economic development are assigned code 6 to be reflected according to the details “Taxpayer Identification (code)”.

New sheets added:

• Sheet 08 “Income and expenses of the taxpayer who made an independent (symmetrical, reverse) adjustment;
• Sheet 09 “Calculation of corporate income tax on income in the form of profit of a controlled foreign company.”

The name of Appendix No. 2 to the tax return “Information on the income of an individual paid to him by a tax agent from transactions with securities...” has been clarified.

Deadline for submitting income tax returns

The income tax return for the year (tax period) must be submitted no later than March 28 of the year following the reporting year (clause 4 of Article 289 of the Tax Code of the Russian Federation).

For failure to comply with the deadline for submitting a declaration, a fine may be imposed on both the organization and its leader.

Penalty for failure to submit income tax return

For failure to submit or late submission of an annual income tax return, the Federal Tax Service may impose a fine on an organization.

If the annual declaration is not submitted on time, the penalty will be 5% of the unpaid amount of tax payable under this declaration for each full or partial month that has passed from the day established for submitting the declaration to the day on which it was submitted. presented.

In this case, there cannot be a fine (clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08 / 47033):

• more than 30% of the unpaid tax amount due on a late declaration;
• less than 1000 rub. Thus, even if the tax payable under the declaration is paid on time, the penalty for late submission of this declaration will be 1000 rubles.

The same fine is imposed for late submission of a “zero” declaration.

Example. Calculation of the fine for late submission of income tax returns

The income tax return for 2016 was submitted by the organization on 04/01/2017 (the last day of the deadline established by law is 03/28/2017).

The declaration indicates the amount of tax to be reduced.

Under such conditions, the amount of the fine will be:

• for late submission of the declaration for 2016 - 1000 rubles. (since there is no need to pay additional tax on the basis of the annual declaration, the fine is paid in the minimum amount regardless of the time of delay).

Procedure for filling out an income tax return

All organizations paying income tax must, at the end of each reporting period and year, fill out and submit to the Federal Tax Service (clause 1.1 of the Procedure for filling out the declaration):

• title page (Sheet 01);
• subsection 1.1 section. 1;
• Sheet 02;
• Appendix No. 1 to the Sheet;
• Appendix No. 2 to Sheet 02.

The most common cases when an ordinary commercial organization needs to fill out and submit to the Federal Tax Service the remaining sheets, sections of the declaration and appendices to it, we present in the table (clauses 1.1, 1.3 of the Procedure for filling out the declaration):

Sheet (section) of the declaration	Who fills it out and in what cases?	For what period is it represented?
Subsection 1.2 section. 1	Organizations paying monthly advance payments during the quarter	For each reporting period (clauses 1.1, 4.3 of the Procedure for filling out the declaration): - I quarter; - half a year; - 9 months
Subsection 1.3 section. 1 with payment type "1"	Organizations that paid dividends to other organizations	For the reporting period in the last month (quarter) of which dividends were paid. For example, if dividends were paid in June, then subsection 1.3 of Section 1 must be filled out in the declaration for the half-year (clauses 4.4, 4.4.1 of the Procedure for filling out the declaration)
Subsection 1.3 section. 1 with payment type "4"	Organizations that received dividends from foreign organizations	For the reporting period in the last month (quarter) of which dividends were received (clauses 4.4, 4.4.4 of the Procedure for filling out the declaration)
Appendix No. 3 to Sheet 02	1. Organizations that sold depreciable property, incl. OS. 2. Organizations are the original creditors who assigned the right of claim before the payment deadline. 3. Organizations that sold land plots, the acquisition costs of which are taken into account under clause 5 of Art. 264.1 Tax Code of the Russian Federation. 4. Organizations using OPH facilities. 5. Organizations - founders (beneficiaries) of trust property management	For each reporting period and for the year in which any of these transactions occurred
Appendix No. 4 to Sheet 02	Organizations that carry forward losses incurred in previous years	For the first quarter of the year to which the loss was transferred, and this year as a whole (clause 1.1 of the Procedure for filling out the declaration)
Appendix No. 5 to Sheet 02	Organizations with separate divisions. The exception is cases when the tax for all OPs is paid at the location of the organization’s head office (clause 10.1 of the Procedure for filling out the declaration, Letter of the Federal Tax Service dated January 26, 2011 No. KE-4-3/935@)	For each reporting period and year
Sheet 03, consisting of Sect. A and sec. B with the sign of belonging "A"	Organizations that paid dividends to their shareholders (participants), except for LLCs, in which all participants are individuals (clauses 2, 4 of Article 230 of the Tax Code of the Russian Federation)	For each reporting period and year in which dividends were paid. In this case, for each decision on the payment of dividends, a separate Sheet 03 must be filled out (clause 11.2.1 of the Procedure for filling out the declaration)
Sheet 04 with income type code "4" or "5"	Organizations that received dividends from foreign organizations	For each reporting period and year in which income in the form of dividends or interest was received
Sheet 05	Organizations that received income from transactions with securities (including bills) and FISS	For each reporting period and year in which income from such transactions was received
Sheet 07	Organizations receiving designated funds listed in Appendix No. 3 to the Procedure for filling out the declaration. These are, for example, HOAs, residential complexes or housing cooperatives that receive money from the owners of premises in apartment buildings to carry out major renovations of the house	For each reporting period and year in which the organization had funds for designated purposes
Appendix No. 1 to the declaration	Organizations that had income or expenses listed in Appendix No. 4 to the Procedure for filling out the declaration. This is for example: - income of landlords in the form of the cost of inseparable improvements made by the tenant; - expenses for voluntary health insurance, employee training; - shortages, if the perpetrators have not been identified	For each reporting period and year in which the organization had such income and expenses
Appendix No. 2 to the declaration	Organizations (except LLCs) that paid dividends to individuals	For the year in which dividends were paid

Example

The organization provides services.

In 2016, the company provided services worth RUB 3,584,840. (including VAT - RUB 546,840).

In addition, the Organization sold the goods. Revenue from this type of activity for the tax period amounted to 356,360 rubles. (including VAT - RUB 54,360).

In 2016, a fixed asset was sold for RUB 118,000. (including VAT - 18,000 rubles) and the following non-operating income was received:

• from renting out property - 25,000 rubles. (without VAT);
• interest accrued by the bank on the balance of money in the current account - 1000 rubles;
• surplus inventories that were identified during inventory - 500 rubles;
• interest under a loan agreement provided to an employee of the company - 700 rubles.

In addition, the Organization wrote off accounts payable in the amount of RUB 7,080. (including VAT - 1080 rubles) due to the expiration of the statute of limitations.

Then fill out the income tax return as follows:
On line 010 of Appendix 1 to sheet 02 you must indicate:
3,584,840 - 546,840 + 356,360 - 54,360 = 3,340,000 rub.

This amount will be distributed as follows:

• on line 011 - revenue from the provision of services - RUB 3,038,000. (3,584,840 - 546,840);
• on line 012 - revenue from the sale of goods - 302,000 rubles. (356,360 - 54,360).

On line 030 of Appendix 1 to sheet 02, the company must reflect income from the sale of fixed assets in the amount of:
118,000 - 18,000 = 100,000 rubles.

The total amount of income from sales for the tax period (line 040 of Appendix 1 to sheet 02) amounted to 3,440,000 rubles. (3,340,000 + 100,000).

Non-operating income in the amount of RUB 34,280. (25,000 + 1000 + 500 + 700 + 7080) are reflected in line 100 of Appendix 1 to sheet 02.

Appendix No. 1 to Sheet 02
Income from sales and non-operating income

Indicators	Line code	Amount in rubles
1	2	3
Sales revenue - total	010	│3│3│4│0│0│0│0│ │ │ │ │ │ │ │ │
including:
revenue from the sale of goods (works, services) of own production	011	│3│0│3│8│0│0│0│ │ │ │ │ │ │ │ │
revenue from sales of purchased goods	012	│3│0│2│0│0│0│ │ │ │ │ │ │ │ │ │
proceeds from the sale of property rights, with the exception of income from the sale of debt claims specified in Appendix No. 3 to Sheet 02	013
proceeds from the sale of other property	014	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Proceeds from the sale (disposal, including income from redemption) of securities of professional participants in the securities market - total	020	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
including:
the amount of deviation of the actual proceeds from the sale (disposal) of securities traded and not traded on the organized securities market is below:
minimum (calculated) price for marketable securities	021	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
minimum (calculated) price for non-traded securities	022	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Proceeds from the sale (disposal, including income from redemption) of securities traded on the organized securities market - total	023	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
including the amount of deviation from the minimum (calculated) price	024	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Proceeds from the sale of the enterprise as a property complex	027	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Revenue from sales from transactions reflected in Appendix No. 3 to Sheet 02 (line 340 of Appendix No. 3 to Sheet 02)	030	│1│0│0│0│0│0│ │ │ │ │ │ │ │ │ │
Total amount of income from sales (page 010 + page 020 + page 023 + page 027 + page 030)	040	│3│4│4│0│0│0│0│ │ │ │ │ │ │ │ │
Non-operating income - total	100	│3│4│2│8│0│ │ │ │ │ │ │ │ │ │

The Organization's expenses for 2016 are reflected in Appendix 2 to sheet 02.

They were as follows.

The cost of materials used in the provision of services is 100,000 rubles. (without VAT). RUB 60,000 was spent to pay for indirect expenses (fuel and electricity). (without VAT).

The Organization's employees received salaries and insurance contributions in the amount of RUB 1,090,000, including:

• administration - 400,000 rubles;
• managers - 690,000 rubles.

Depreciation on technical equipment amounted to 150,000 rubles, and on the administration building - 50,000 rubles.

The company's direct costs are:
100,000 + 690,000 + 150,000 = 940,000 rub.

The company's indirect expenses were:
60,000 + 400,000 + 50,000 = 510,000 rub.

The total amount of all recognized expenses for the year will be RUB 1,450,000. (940,000 + 510,000).

Non-operating expenses of the company amounted to 21,900 rubles, including:

• interest on the loan - 5400 rubles;
• expenses for settlement and cash services at the bank - 3,000 rubles;
• depreciation on property leased - 1,500 rubles;
• losses from previous years for which the tax period of occurrence cannot be determined - 12,000 rubles.

In addition, the company wrote off an obsolete computer during the reporting period.

Its initial cost is 20,000 rubles, the amount of accrued depreciation is 19,900 rubles.

The loss from writing off a computer is 100 rubles. (20,000 - 19,900).

Appendix No. 2 to Sheet 02
Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses

Taxpayer identification (code) │ │

1 - organization not related to those indicated by codes 2, 3, 4 and 6
2 - agricultural producer
3 - resident (participant) of a special (free) economic zone
4 - an organization operating in a new offshore hydrocarbon field
6 - resident of the territory of rapid socio-economic development

License: series │ │ │ │ number │ │ │ │ │ │ view │ │ │/│ │ │

Indicators	Line code	Amount in rubles
1	2	3
Direct costs related to goods sold (work, services)	010	│9│4│0│0│0│0│ │ │ │ │ │ │ │ │ │
Direct expenses of taxpayers engaged in wholesale, small wholesale and retail trade in the current reporting (tax) period related to goods sold	020	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
including the cost of purchased goods sold	030	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Indirect costs - total	040	│5│1│0│0│0│0│ │ │ │ │ │ │ │ │ │
Total recognized expenses (sum of lines 010, 020, 040, 059 - 070, 072, 080 - 120)	130	│1│4│5│0│0│0│ │ │ │ │ │ │ │ │ │
Non-operating expenses - total	200	│2│1│9│0│0│ │ │ │ │ │ │ │ │ │ │

The organization determines income and expenses using the accrual method and calculates income taxes quarterly.

For the reporting year, the Organization’s income and expenses were (excluding VAT):

• income from sales - 3,440,000 rubles;
• costs associated with sales - RUB 1,450,000;
• non-operating income - 34,280 rubles;
• non-operating expenses - 21,900 rubles.

The tax base will be equal to:
3,440,000 - 1,450,000 + 34,280 - 21,900 = 2,002,380 rubles.

Then the amount of income tax for 2016 is:

• to the federal budget - 40,048 rubles. (RUB 2,002,380 x 2%);
• to the regional budget - 360,428 rubles. (RUB 2,002,380 x 18%).

The organization makes advance payments for income taxes quarterly. The amount of previously accrued advance payments is RUB 300,357, including:

• to the federal budget - 30,036 rubles;
• to the regional budget - 270,321 rubles.

Based on the calculated data, we fill out subsection 1.1 of section. 1.

The amount of tax to be paid additionally to the federal budget (line 040 of subsection 1.1) is equal to 10,012 rubles. (line 070) (40,048 rubles - 30,036 rubles).

The tax payable to the budget of a constituent entity of the Russian Federation (line 070 of subsection 1.1) is equal to 90,107 rubles. (line 271) (360,428 rubles - 270,321 rubles).

Each organization must report its income, pay income tax and fill out a tax return. Let's figure out how to fill out an income tax return. A sample declaration form can be downloaded below. The article will walk through the process of filling out this report step by step and provide a completed example of a declaration for an organization reporting for 2013. The income tax return form for 2013 was approved by Order of the Federal Tax Service of the Russian Federation dated March 22, 2012 N ММВ-7-3/174@. You can download the income tax return form at the end of the article.

Enterprise income tax is one of the main federal taxes (rate 20%). 2% of the total amount is transferred to the federal budget, the remaining 18% to the regional budget. Read more about this tax.

Income tax reporting is submitted monthly or quarterly. If the reporting document is submitted for each month, then it must be submitted by the 28th day of the month following the reporting one. For quarterly reporting, the declaration is submitted by the 28th day of the first month of the quarter following the reporting one.

Rules for preparing a profit declaration

Paragraph one of Article 285 of the Tax Code determines that the tax period for income tax is a calendar year, and reporting periods can be either one month or one quarter. The base for accrual should be determined from January 1 on an accrual basis.

The declaration must be completed in the form established by law, on paper or electronically. If the document is drawn up on paper, you cannot print it on both sides of the sheet. It is also not allowed to fasten sheets in a way that could damage the paper.

If the declaration is on paper, then it can be provided:

• personally;
• using a representative;
• by post with an inventory.

The full version of the declaration consists of several sheets and sections. But this does not mean that everything needs to be filled out. Under different taxation systems, income tax returns are prepared differently. For example, if an enterprise uses a general taxation system, then it is necessary to fill out sheet 01, supplemented by section 1.1, sheet 02 with appendices 1, 2 and 3. The remaining pages are filled out only when the business transactions indicated in them are carried out. For other tax systems, you must fill out pages 01 and 03, as well as section 1.3.

Filling technique:

In order to correctly fill out your income tax return, you need to follow several important rules:

1. When filling out a document manually, block letters and legible letters are used;
2. a dash must be placed in each unfilled cell;
3. if the indicator does not occupy all the spaces in the corresponding field, then the empty spaces on the right are filled with a dash;
4. when filling out a document manually, the fields are filled in from the first space on the left side;
5. if the declaration is filled out on a computer, then the program aligns the indicators according to the first acquaintance on the right;
6. minus sign " – "should be placed in the first familiar place on the left;
7. All amounts must be rounded and indicated in full rubles.

Sample filling

Filling out Sheet 01 (title)

General information about the taxpayer and the tax period is reflected here. For example, let’s fill out an income tax return for 2013 for an LLC using the general taxation system. The completed sample declaration can be downloaded below.

TIN, KPP - numbers are written off from the certificate of registration with the Tax Inspectorate.

Correction number - if a declaration is submitted for the first time during the reporting period, then “0–” is indicated; for a corrective declaration, the numbers are placed in order: “1–,” “2–,” etc.

Tax (reporting) period - indicate the appropriate code:

• 21 – for the first quarter;
• 31 – for half a year;
• 33 – for a declaration for 9 months;
• 34 – for the annual declaration;
• 50 – for the last declaration during liquidation or reorganization.

For our example, you need to specify “34”.

The reporting year is the year based on the results of which the declaration was drawn up (in our example, 2013).

Submitted to the tax authority - a four-digit code of the division of the Tax Inspectorate where the document will be submitted.

At the location (accounting) - you must indicate the code corresponding to Appendix No. 1 to the Procedure for filling out a tax return for income tax. The filling procedure itself can also be downloaded at the end of the article.

Organization/separate division – full name contained in the constituent documents.

Type of economic activity – code according to OKVED.

Reorganization, liquidation form – this field is filled in during liquidation or reorganization.

In the column “on...pages” - the total number of pages in the declaration.

The column “with the attachment of supporting documents or their copies on... sheets” – the number of supporting documents (copies), including copies confirming the authority of the representative).

Section “I confirm the accuracy and completeness of the information specified in this declaration”:

• “1” – the document was signed by the manager;
• “2” – the document is signed by proxy, for example, by the chief accountant.

“Signature” is the signature of the manager (representative), certified by a seal.

Filling out Sheet 02 (tax calculation)

When completing this page of your tax return, please note the following code:

• 2- producer of agricultural products;
• 3- resident who is located in a special economic zone;
• 1 – everyone who does not belong to 2 and 3.

To fill out sheet 2, you first need to fill out the appendices to it.

Filling out Appendix 1

This application must be completed as it includes:

• income from core activities;
• revenue from ;
• interest and loans received, surpluses discovered during inventory.
• non-operating income.

Income received during the reporting period (in our sample for 2013) is indicated in column 3 of this appendix.

Revenue received from core activities is indicated on line 010, then deciphered on lines 011-014.

Revenue received from securities is reflected in line 020, after which it is detailed on lines 021-022.

Field 023 is filled in if during the reporting period there was a sale of the enterprise as a property complex.

Field 030 reflects data from Appendix 3 to sheet 2. If this Appendix was filled out, then the total data from it from page 340 is transferred to 030.

040 – sum value 010, 020, 023, 030, that is, the total amount of income received from sales.

100 – the total amount of non-operating income received is reflected here; lines 101-107 reveal this group of income in more detail.

Filling out Appendix 2

All expenses that arose during the tax period must be indicated here: direct, commercial, tax, non-residential (interest paid, fines).

The amounts of expenses incurred are indicated in column 3 of this appendix.

To correctly fill out each expense line, it is better to use the official Filling Out Procedure, which can be downloaded below.

In the example filled out below, an organization engaged in the wholesale trade of purchased goods was taken as an example, so the following lines were filled in:

020 – expenses from the sale of goods, including.

030 – cost of purchased goods.

040 – total amount of indirect expenses, including taxes (041).

080 – expenses from operations from Appendix 3, the organization sold a car in 2013 and here reflected the residual value of the car at the time of sale.

100 – here the organization reflected the loss it incurred from the sale of the car and which relates to the current reporting period. As is known, if an organization incurs a loss as a result of the sale of property, it is evenly distributed over the remaining useful life.

130 – total amount of recognized expenses.

131 – amount accrued for 2013.

200 – total non-operating expenses.

201 – including interest on the use of the loan.

Filling out Appendix 3

If property has not been sold and income from services has not been received, this application is not completed.

The completed sample income tax return presented below is designed for the case when an organization in the reporting period sells a fixed asset - a car with a residual value of 300,000 rubles. As a result of the sale, the organization suffers a loss of 100,000 rubles.

In accordance with these data, the following lines are filled in the declaration:

010 – quantity of property sold – 1.

020 – quantity of property sold at a loss – 1.

030 – proceeds from the sale of depreciable property; in our sample, the car was sold for 200,000.

040 – residual value – 300,000.

050 – filled in if a profit was received from the sale (in our example it was not received).

060 – the amount of loss received from the sale – 100,000.

Cumulative total since the beginning of the year. All values ​​of the declaration’s cost indicators are indicated in rubles. When filling out the form handwritten, numerical indicators are entered in the appropriate fields from left to right. The last unfilled cells are marked with dashes. In this case, the dash is a straight line drawn through the middle of the free cells along the entire length of the field. For negative numbers, the minus sign is indicated in the first cell on the left. Text indicators are filled in block letters from left to right.

First, let's look at how the main sheets of the declaration are filled out, namely section 1 and sheet 02 with the corresponding appendices. The procedure is in accordance with the draft order of the Federal Tax Service of Russia, which is posted on the agency’s website and will be applied this year.

Section 1

Section 1 reflects the amount of income tax subject to payment to the budget or reduction from the budget. It is filled out by all organizations that are responsible for calculating and paying taxes. Organizations fill out this section based on the data calculated in the remaining sheets and annexes of the declaration. Therefore, it is compiled last. The amounts specified in section 1 are entered by the tax authorities into the taxpayer’s personal account.

Section 1 consists of three subsections: 1.1, 1.2 and 1.3. Each subsection is designed to reflect specific indicators.
Let's consider the order of filling out each subsection.
Subsection 1.1 filled in as follows.

By line 010 subsection 1.1 of section 1 indicates the code according to the All-Russian Classifier of Objects of Administrative-Territorial Division (OKATO code), approved by Decree of the State Standard of Russia dated July 31, 1995 No. 413 (as amended on November 6, 2012). If the code of a given administrative-territorial entity is less than 11 characters, then it is reflected on the specified line starting from the first cell. The last unfilled cells are filled with zeros.

By lines 030 and 060 budget classification codes (BCC) are indicated in accordance with Order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015.” The following codes are entered in the income tax return:

• 182 1 01 01011 01 1000 110 - for corporate income tax subject to transfer to the federal budget;
• 182 1 01 01012 02 1000 110 - for income tax, which is credited to the budgets of the constituent entities of the Russian Federation.

Agricultural producers who have not switched to the unified agricultural tax pay income tax according to the following codes:

• 182 1 01 01013 01 1000 110 - income tax for agricultural producers who have not switched to the unified agricultural tax on activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations, credited to the federal budget;
• 182 1 01 01014 02 1000 110 - income tax for agricultural producers who have not switched to the unified agricultural tax on activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations, credited to the budgets of the constituent entities of the Russian Federation.

By lines 040 and 070 The amount of income tax subject to additional payment to budgets of different levels is reflected. To find the indicator of line 040 (the amount of tax subject to additional payment to the federal budget), you need to subtract lines 220 and 250 of sheet 02 from line 190. To find the indicator of line 070 (the amount of tax subject to additional payment to the budget of the constituent entity of the Russian Federation), you need to subtract from line 200 lines 230 and 260 of sheet 02.

By lines 050 and 080 The amount of income tax accrued for reduction from budgets of different levels is indicated. Line 050 (the amount of tax to be reduced from the federal budget) is filled in if line 190 is less than the sum of lines 220 and 250 of sheet 02. Line 080 (the amount of tax to be reduced from the budget of a constituent entity of the Russian Federation) is filled in if line 200 is less than the sum of lines 230 and 260 of sheet 02 .

Organizations with separate divisions, when filling out subsection 1.1, must take into account the following. In the declaration submitted to the tax authority at the place of registration of the organization itself, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to the organization without taking into account payments of its separate divisions.

In the declaration, which is submitted at the location of the separate subdivision, subsection 1.1 indicates the tax amounts related to this separate subdivision (a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation).

The declaration for the consolidated group of taxpayers on lines 070 and 080 of subsection 1.1 reflects the amounts of advance payments and income tax subject to additional payment or reduction to the budgets of the relevant constituent entities of the Russian Federation. They are transferred from line 100 (for additional payment) and 110 (for reduction) of Appendix No. 6 to sheet 02. In the declaration submitted by the responsible participant of the consolidated group of taxpayers, in subsection 1.1, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to participants of the consolidated group of taxpayers , separate divisions (responsible separate division) that are located on the territory of one constituent entity of the Russian Federation with the corresponding OKATO code. The number of pages of subsections 1.1 and 1.2 should be equal to the number of appendices No. 6 to sheet 02 and depends on the number of constituent entities of the Russian Federation in whose territory the participants of the consolidated group or their separate divisions pay tax (advance tax payment).

Subsection 1.2 filled out by organizations that calculate monthly advance payments in the generally established manner in accordance with paragraphs 2-5 of paragraph 2 of Article 286 of the Tax Code of the Russian Federation.

This subsection reflects monthly advance payments payable in the quarter following the reporting period (due no later than the 28th day of each month of this quarter).

This subsection is included only in the declaration for the first quarter, half a year and 9 months.

In the declaration for the tax period (year), organizations do not fill out subsection 1.2. According to paragraph 2 of Article 286 of the Tax Code of the Russian Federation, the amount of the monthly advance payment payable in the first quarter of the next tax period is taken equal to the amount of the monthly advance payment payable in the fourth quarter of the previous tax period. Therefore, the tax authorities independently, based on the declaration for 9 months of the current year, calculate the amount of monthly advance payments for the first quarter of the next year in the taxpayers’ personal account cards.

The indicator “Quarter for which monthly advance payments are calculated” is filled in in the declarations for the first quarter and half of the year. In declarations for 9 months, this detail is filled in only when two pages of subsection 1.2 are included in the declaration. This situation may arise due to the difference in the amount of monthly advance payments for the first quarter (code 21) of the next tax period from the amount of advance payments for the fourth quarter (code 24) of the current tax period, if separate divisions are closed or the organization is reorganized.

The subsection is completed in the following order.

By line 010 the code according to the All-Russian Classifier of Objects of Administrative-Territorial Division (OKATO code) is indicated.

By lines 110 and 210 the corresponding BCC is entered.

By lines 120, 130 and 140 the amounts of monthly advance payments payable to the federal budget are reflected. The indicator for each line is equal to 1/3 of the amount indicated on line 300 or 330 of sheet 02.

By lines 220, 230 and 240 the amounts of monthly advance payments payable to the budget of the constituent entity of the Russian Federation are indicated. The indicator for each line is determined as 1/3 of the amount indicated on line 310 or 340 of sheet 02.

Please note: organizations with separate divisions in subsection 1.2, presented at the place of registration of the organization itself, indicate advance payments to the budget of the constituent entity of the Russian Federation in amounts related to the organization, excluding the amounts of the separate divisions included in it. In subsection 1.2, presented at the location of the separate division, the amounts of advance payments related to this separate division (a group of separate divisions located on the territory of one constituent entity of the Russian Federation). In this case, the amounts indicated on lines 220-240 must correspond to lines 120 and 121 of Appendix No. 5 to sheet 02.

When submitting a declaration by the responsible participant of the consolidated group of taxpayers, lines 220-240 reflect the amounts of monthly advance payments payable to the budgets of the constituent entities of the Russian Federation, given in the relevant appendices No. 6 to sheet 02 on lines 120 or 121.

IN subsection 1.3 reflects the amount of income tax subject to credit to the federal budget in the last quarter (month) of the reporting (tax) period for certain types of income specified in sheets 03 and 04 of the declaration. This section is filled out by organizations that pay income tax on income:

• in the form of dividends - income from equity participation in Russian and foreign organizations;
• in the form of interest on state and municipal securities.

The section is filled out as follows.

In the "Type of payment" field line 010 one of the following numbers is indicated:

• 1 - if the organization pays income tax on income in the form of dividends (income from equity participation in other organizations created on the territory of the Russian Federation);
• 2 - if the organization acts as a tax agent and pays income tax on income in the form of interest on state and municipal securities, on income in the form of interest on mortgage-backed bonds, on the income of the founders of trust management of mortgage coverage obtained on the basis of the acquisition of mortgage certificates participation;
• 3 - if the organization independently pays income tax on income in the form of interest received (accrued) on state and municipal securities;
• 4 - if the organization pays income tax on income in the form of dividends (income from equity participation in foreign organizations).

By line 020 OKATO code is indicated.

By line 030 a budget classification code (BCC) is entered, according to which income tax on income in the form of dividends and interest on securities is paid to the budget. The BCCs were approved by Order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015.”

The line “Payment Deadline” reflects the last day of the deadline for paying income tax to the federal budget for a specific type of income in the last quarter (month) of the reporting (tax) period. When paying dividends (interest) in installments, several tax payment deadlines are indicated in the appropriate cells.

By line 040 The amount of tax is reflected when paying income in the form of dividends and interest. When paying the corresponding income in parts, several lines 040 are filled in.

The indicators reflected in lines 040 must correspond to the values ​​of certain lines in other sheets of the declaration (see Table 1 below).

Table 1.

Correspondence of the indicators of subsection 1.3 to other lines of the declaration

If an organization pays income tax on several types of income named in sheets 03 and 04 of the declaration, or the actual number of payment deadlines exceeds that specified in subsection 1.3, the corresponding number of pages of subsection 1.3 of section 1 is filled in.

Sheet 02

Sheet 02 is the basis of the declaration. It reflects all indicators that form taxable profit for the reporting (tax) period. In sheet 02 of the declaration, the tax base and the amount of tax subject to additional payment to the budget or reduction from the budget are calculated.

This declaration sheet is filled out on the basis of the annexes to it. Sheet 02 includes the following attachments:

• Appendix No. 1 “Income from sales and non-operating income”;
• Appendix No. 2 “Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses”;
• Appendix No. 3 “Calculation of the amount of expenses for operations, the financial results of which are taken into account when taxing profits, taking into account the provisions of Articles 264.1, 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation (except for those reflected in sheet 05)”;
• Appendix No. 4 “Calculation of the amount of loss or part of a loss that reduces the tax base”;
• Appendix No. 5 “Calculation of the distribution of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by an organization that has separate divisions”;
• Appendix No. 6 “Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by a consolidated group of taxpayers”;
• Appendix No. 6a “Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation for a participant in a consolidated group of taxpayers without separate divisions included in it and (or) for its separate divisions.”

Sheet 02 is mandatory for completion by all tax payers, even if the organization had no profit in the reporting (tax) period. Of the applications included in sheet 02, applications No. 1 and 2 must be submitted along with it. The remaining applications are attached to sheet 02 only if organizations have the data to fill them out.

Let us consider in more detail the procedure for filling out sheet 02.

By line 010 income from sales generated by the organization according to tax accounting data is indicated. Such income includes revenue from the sale of products (works, services) of own production, purchased goods and property rights (Article 249 of the Tax Code of the Russian Federation). The amount of income from sales is calculated in Appendix No. 1 to sheet 02. The indicator in this line must correspond to the indicator in line 040 of Appendix No. 1.

By line 020 the total amount of non-operating income recorded for the reporting (tax) period is reflected in accordance with Article 250 of the Tax Code of the Russian Federation. The indicator of this line is equal to the indicator of line 100 of application No. 1.

IN line 030 the total amount of expenses is included, which reduces sales revenue. This amount is calculated in Appendix No. 2. The indicator for line 030 must be equal to the indicator for line 130 of Appendix No. 2.

By line 040 the amounts of non-operating expenses (indicator of line 200 of Appendix No. 2) and losses equated to non-operating expenses (indicator of line 300 of Appendix No. 2) are indicated.

By line 050 the amounts of losses are reflected, which for tax purposes are recognized in a special manner (taking into account the provisions of Articles 264.1, 268, 275.1, 276, 279 and 323 of the Code). The indicator of line 360 ​​of Appendix No. 3 is transferred to this line. The amounts indicated on this line do not increase expenses for tax purposes, since they are added when calculating the amount of profit. These are losses from the sale of the right to land plots, from the sale of depreciable property, from the exercise of the right of claim, from the performance of work (provision of services) by service industries and farms, etc. The procedure for reflecting these types of losses in the tax return is discussed in the section “Losses for individual operations” ..

Please note: lines 010-050 do not indicate the amounts of income received in the form of targeted financing, targeted income and other income specified in Article 251 of the Tax Code of the Russian Federation, and expenses incurred at the expense of these incomes, which are accounted for separately from income and expenses for activities, associated with production and sales, and income and expenses from non-operating operations.

In addition, lines 010, 030 and 050 do not take into account income, expenses and losses reflected in sheets 05 and 06 of the declaration.

By line 060 the total amount of profit (loss) from the sale of goods (work, services) and non-sales operations is reflected. It is equal to: line 010 + line 020 - line 030 - line 040 + line 050.

By line 070 indicates the total amount of income excluded from profit reflected on line 060. Such income, in particular, includes:

income from equity participation in other organizations, as well as interest on state and municipal securities, the tax on which is withheld by the tax agent (the source of income payment). The tax on this income is calculated in sheet 03 of the declaration;
income from equity participation in foreign organizations, which are reflected in sheet 04 of the declaration, etc.

By line 090 the amount of benefits applied in accordance with Article 5 of the Federal Law of May 31, 1999 No. 104-FZ “On the Special Economic Zone in the Magadan Region” is indicated.

By line 100 the tax base is indicated, defined as the difference between lines 060, 070, 080 and 090. The indicators of line 100 of sheet 05 and line 530 of sheet 06 are added to the result obtained.

By line 110 The amount of loss or part of the loss that reduces the tax base for the reporting (tax) period is reflected. The indicator for this line for the first quarter and year is calculated in Appendix No. 4 to sheet 02 and is equal to line 150 of this Appendix. In subsequent reporting periods (six months, 9 months), Appendix No. 4 is not filled out. However, despite this, organizations have the right to reduce the tax base for losses of previous years in the following reporting periods and fill out the specified line accordingly. In this case, the organization independently calculates the amount of loss recognized for tax purposes in the tax registers.

Line 120, which indicates the tax base for calculating tax, is equal to: line 100 - line 110.

Please note: if line 100 has a negative value, then line 120 indicates zero. The tax base on line 120 is also zero if the indicator on line 110 is equal to the indicator on line 100.

Lines 130 and 170 filled out by organizations for which the laws of the constituent entities of the Russian Federation have reduced the tax rate in terms of tax amounts credited to the budgets of the constituent entities of the Russian Federation.

By lines 140-160 tax rates are indicated. In 2012, these rates are equal: to the federal budget - 2%, to the budgets of the constituent entities of the Russian Federation - 18%.

Please note: organizations that have separate structural divisions and fill out Appendix No. 5 to Sheet 02 indicate only the tax rate to the federal budget (line 150). In lines 140, 160 and 170 they put dashes.

By lines 180-200 the amount of calculated income tax for the reporting (tax) period as a whole and to budgets of different levels is indicated.

Line 190(the amount of income tax to the federal budget) is determined by multiplying line 120 by line 150.

Line 200(the amount of income tax to the budget of a constituent entity of the Russian Federation) for organizations without separate divisions is determined by multiplying line 120 (130) by line 160 (170).

For organizations with separate divisions, in order to determine the indicator of this line, you need to add up lines 070 of Appendix No. 5, filled out for the organization without separate divisions included in it, for each separate division (for a group of separate divisions located on the territory of one subject of the Russian Federation).

In the declaration for a consolidated group of taxpayers, tax is calculated in appendices No. 6 and 6a to sheet 02. The sum of lines 070 of all completed appendices no. 6 is entered in line 200.

By lines 210-230 the amounts of accrued advance payments for the reporting (tax) period are indicated. For organizations paying monthly advance payments with subsequent recalculation of tax based on the results of the corresponding reporting (tax) period, in the declaration for the first quarter of 2013, the indicators of these lines must be equal to the indicators of lines 290-310 of sheet 02 of the declaration for 9 months of 2012. In the declaration for the half-year of 2013, the indicator of line 210 is equal to the sum of the indicators of lines 180 “Amount of calculated income tax - total” and 290 “Amount of monthly advance payments payable in the quarter following the current reporting period” of the declaration for the first quarter of 2013. Line 220 is equal to the sum of lines 190 and 300, respectively. Line 230 is the sum of lines 200 and 310. Similarly, these lines are filled in in the declaration for 9 months of 2013. To fill them out, data from the declaration for the first half of 2013 is used.

Organizations paying monthly advance payments on actually received profits in the declaration for the first quarter of 2013 reflect on lines 210-230 the indicators of lines 180-200 of the declaration for January - February 2013, in the declaration for the half-year of 2013 - the indicators of lines 180-200 of the declaration for January - May 2013, in the declaration for 9 months of 2013 - indicators of lines 180-200 of the declaration for January - August 2013.

For organizations with separate divisions, the amount of advance payments accrued for the current reporting (tax) period to the budget of the constituent entity of the Russian Federation as a whole for the organization must be equal to the sum of lines 080 of Appendix No. 5 filled out for the same period for the organization without its constituent divisions and for each separate division (a group of separate divisions located in one subject of the Russian Federation).

In the declaration for the consolidated group of taxpayers, the indicator of line 230 is equal to the sum of the indicators of lines 080 of all appendices No. 6 to sheet 02.

In addition, lines 210-230 indicate the amounts of advance payments accrued (reduced) based on the results of a desk tax audit of the declaration for the previous reporting period, the data of which was taken into account by the taxpayer in the declaration for the subsequent reporting (tax) period.

By lines 240-260 indicates the amount of tax paid outside the Russian Federation and counted towards the payment of tax. This amount is included in the payment of income tax if an agreement on the avoidance of double taxation has been concluded between the Russian Federation and the state in whose territory the tax was paid. In this case, the indicators for lines 240, 250 and 260 cannot be greater than the indicators for lines 180, 190 and 200, respectively.

Organizations that have paid tax outside the Russian Federation, regardless of the time of its payment, simultaneously with the income tax return, must submit to the tax authority at their location a tax return on income received by the Russian organization from sources outside of Russia. The form of this declaration was approved by order of the Ministry of Taxes and Taxes of Russia dated December 23, 2003 No. BG-3-23/709@.

Organizations for which the amount of tax paid outside the Russian Federation was offset in the previous reporting period in the payment of tax for the specified reporting period, the amount of accrued advance payments for the reporting (tax) period (lines 210-230) is reduced by the amount of the offset tax.

Line 270 reflects the amount of income tax to be paid additionally to the federal budget. The indicator for this line is defined as the difference between line 190 and the sum of lines 220 and 250. For organizations without separate divisions, this line must correspond to line 040 of subsection 1.1 of section 1 of the declaration.

Line 271 indicates the amount of income tax to be paid additionally to the budget of the constituent entity of the Russian Federation. The indicator of this line is defined as the difference between line 200 and the sum of lines 230 and 260.

For organizations that do not have separate divisions, line 271 must correspond to line 070 of subsection 1.1 of section 1 of the declaration.

By line 280 The amount of income tax to be reduced to the federal budget is indicated. To calculate the indicator of this line, you need to subtract line 190 from the sum of lines 220 and 250.

Line 281 reflects the amount of income tax to be reduced to the budget of the constituent entity of the Russian Federation. To determine the indicator of this line, you need to subtract line 200 from the sum of lines 230 and 260.

For organizations that do not have separate divisions, lines 280 and 281 should be equal to the indicators of lines 050 and 080, respectively, of subsection 1.1 of section 1 of the declaration.

Organizations that have separate divisions, the amount of income tax to be paid additionally or reduced to the budget of the constituent entity of the Russian Federation at the location of these separate divisions, is calculated in Appendix No. 5 and reflected on the corresponding lines of sheet 02.

The responsible participant of the consolidated group of taxpayers calculates the amount of income tax to be paid additionally or reduced to the budget of the constituent entity of the Russian Federation in appendices No. 6 to sheet 02. Lines 271 and 281 of sheet 02 reflect the sum of the indicators of lines 100 and 110 of these appendices.

IN lines 290-310 the amounts of monthly advance payments payable in the quarter following the reporting period for which the declaration is submitted are reflected.

Organizations that pay only quarterly advance payments based on the results of the reporting period, as well as organizations that calculate monthly advance payments based on actual profit received, do not fill out lines 290-310.

The amount of payments on lines 290-310 is determined as the difference between the amount of calculated income tax for the reporting period, reflected on lines 180-200, and the amount of calculated income tax, indicated on lines 180-200 of the declaration for the previous reporting period. If such difference is negative or zero, no monthly advance payments are made.

Organizations that calculate monthly advance payments with subsequent recalculation based on the results of the corresponding reporting (tax) period do not fill out these lines in the declaration for the tax period.

By lines 320-340 the amounts of monthly advance payments due in the first quarter of the next tax period are indicated. These lines are filled in only in the declaration for 9 months, since the amount of monthly advance payments for the first quarter of the next tax period is taken equal to the amount of advance payments payable in the fourth quarter of the current year.

Appendixes to sheet 02

In this section we will take a closer look at the procedure for filling out applications.

Appendix No. 1 to sheet 02

Appendix No. 1 reflects the amounts of income from sales and non-operating income.

By line 010 revenue from the sale of goods (work, services) both of own production and purchased goods is indicated. This indicator is deciphered along lines 011-014. This line does not include income from the sale of securities by taxpayers who are not professional participants in the securities market.

Lines 020-022 filled out only by professional securities market participants.

By line 023 revenue from the sale of the enterprise as a property complex is shown (taking into account the provisions of Article 268.1 of the Tax Code of the Russian Federation).

By line 030 revenue from operations that are reflected in Appendix No. 3 is indicated. The indicator of line 340 of Appendix No. 3 is transferred to this line.

The total amount of income from sales is reflected on line 040. The indicator of this line is equal to the sum of lines 010, 020, 023 and 030.

By line 100 Non-operating income generated in accordance with Article 250 of the Tax Code of the Russian Federation is reflected.

By lines 101, 102, 103, 104, 105 and 107 a breakdown of some types of non-operating income is given.

Line 100 must be greater than or equal to the sum of lines 101-106.

Appendix No. 2 to sheet 02

Appendix No. 2 provides a breakdown of costs associated with production and sales, as well as non-operating expenses and losses equated to non-operating expenses.

Lines 010-030 filled out by organizations that determine income and expenses using the accrual method.

Line 010 reflects direct expenses related to goods (work, services) sold, except for direct expenses for wholesale, small wholesale and retail trade, which are reflected in lines 020 and 030.

Lines 040-052 must be completed by all taxpayers. At the same time, organizations using the accrual method reflect expenses related to indirect ones in accordance with Article 318 of the Tax Code of the Russian Federation. Organizations that use the cash method of determining income and expenses reflect expenses recognized as a reduction in the tax base for corporate income tax, in accordance with Article 273 of the Tax Code of the Russian Federation.

The indicator of line 040 must be greater than or equal to the sum of lines 041, 042, 043, 045, 046, 047 and 052.

By line 041 the accrued amounts of taxes and fees are indicated, with the exception of the taxes listed in Article 270 of the Tax Code of the Russian Federation. So, this line is not reflected:

• indirect taxes imposed by the taxpayer on the buyer (acquirer) of goods (work, services, property rights);
• amounts of taxes accrued in connection with the implementation of special tax regimes or the implementation of activities, income and expenses from which are not taken into account when calculating the tax base for income tax;
• income tax;
• amounts of payments accrued for excess emissions of pollutants into the environment;
• the amount of taxes that were included in non-operating expenses when writing off accounts payable;
• amounts of insurance contributions for compulsory pension, social and health insurance accrued to extra-budgetary funds.

Lines 042 and 043 filled out by organizations that have provided in their accounting policies for tax purposes the reflection in the expenses of the reporting (tax) period of expenses on capital investments in the amount of no more than 10% (no more than 30% in relation to fixed assets belonging to the third - seventh depreciation groups) of the original cost of fixed assets funds (except for fixed assets received free of charge) and (or) expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets.

By line 045 The amounts of expenses incurred by an organization employing the labor of disabled people are shown.

By line 046 expenses of public organizations of disabled people, as well as institutions whose sole owners of property are public organizations of disabled people, are reflected.

By line 047 expenses for acquiring the right to land plots and for acquiring the right to conclude land lease agreements are shown. These are amounts that are recognized as other expenses associated with production and (or) sales, and are taken into account in the current reporting (tax) period in the manner prescribed by paragraphs 3 and 4 of Article 264.1 of the Code.

By lines 048-051 a breakdown of the expenses indicated on line 047 is provided depending on the method of recognizing them for tax purposes.

By lines 052-055 the expenses taken into account in the manner established by Articles 262 and 267.2 of the Tax Code of the Russian Federation are indicated. According to the indicated lines, the organization that forms the reserve for upcoming expenses for scientific research and (or) development projects reflects the amounts of expenses incurred at the expense of the specified reserve during the implementation of scientific research and (or) development programs.

By line 059 the cost of acquisition (creation) of realized property rights, except for debt claims, is indicated.

By line 060 shows the price of acquisition (creation) of sold other property (with the exception of securities, products of own production, purchased goods and depreciable property), the income from which is reflected in line 014 of Appendix No. 1 to sheet 02.

By line 061 the value of the net assets of the enterprise, which is sold as a property complex, is indicated.

Line 070 filled out only by professional securities market participants. In this line they reflect expenses associated with the acquisition and sale (disposal, including redemption) of sold (retired) securities.

By line 071 the amount of deviation of actual costs for the acquisition of securities above the maximum price of transactions on the organized market on the date of the transaction or deviation from the estimated value of the investment share is reflected. This line also reflects the amount of deviation of actual costs for the acquisition of securities not traded on an organized market, above the estimated price, taking into account the maximum price deviation. The indicator of this line is not included in line 130 “Total recognized expenses”.

IN line 080 The indicator of line 350 of application No. 3 is transferred.

By line 090 shows the amount of losses of previous tax periods for objects of service industries and farms, including objects of housing, communal and social and cultural spheres, which can be taken into account within 10 years to reduce the profit of the current reporting (tax) period received from these types of activities, in accordance with Article 275.1 of the Code.

By line 100 a part of the loss from the sale of depreciable property is reflected, which relates to other expenses of the current period. This is the amount reflected in line 060 of Appendix No. 3. The specified loss is included in other expenses in equal shares over a period defined as the difference between the useful life of this property and the actual period of its operation until the moment of sale (clause 3 of Article 268 of the Tax Code of the Russian Federation ).

By line 110 shows the amount of loss from the sale of the right to a land plot, recognized as other expenses of the taxpayer in the current reporting (tax) period. The procedure for reflecting this type of loss in the declaration is discussed in more detail in the section “Losses for individual transactions”.

By line 120 shows the amount of premium paid by the buyer of the enterprise as a property complex.

By line 130 the total amount of expenses is reflected, which is defined as the sum of lines 010, 020, 040 and from 059 to 120 (except for line 071).

By lines 131-134 the amount of accrued depreciation for the reporting (tax) period is reflected for both fixed assets and intangible assets, regardless of whether such property was taken into account on the last day of the reporting (tax) period.

By line 135 indicates the depreciation calculation method reflected in the accounting policy for tax purposes.

If the accounting policy provides for the use of a non-linear method, the amount of depreciation is reflected on line 133, for intangible assets - on line 134. If the taxpayer has objects belonging to the eighth - tenth depreciation groups, the amount of depreciation accrued on them using the linear method is indicated on line 131 and 132. In this case, code 2 is indicated on line 135.

Line 200 filled out by organizations regardless of the method used to determine sales revenue. At the same time, organizations using the cash method reflect indicators in this line if there are actual expenses incurred. The indicator for line 200 must be greater than or equal to the sum of lines from 201 to 206.

By line 300 Losses equated to non-operating expenses are reflected. The indicator for this line must be greater than or equal to the sum of lines 301 and 302.

Appendix No. 3 to sheet 02

This appendix reflects expenses for individual transactions, losses for which are recognized in a special manner. Lines 010-060 reflect data on transactions related to the sale of depreciable property, taking into account the specifics established by paragraph 9 of Article 262, Articles 268 and 323 of the Code.

By line 010 the quantity of property sold is indicated, on line 020 - including the number of objects sold at a loss.

By line 030 the total amount of proceeds from the sale of depreciable property is indicated.

By line 040 the residual value of the sold property and expenses associated with its sale are reflected.

By line 050 profit is indicated, and on line 060 - loss from the sale of depreciable property.

Please note: lines 010-040 show general data on all property sold by the organization in the reporting (tax) period. At the same time, to fill out lines 050 and 060, the results for property sold at a profit are determined separately, and separately for property sold at a loss.

By lines 100-170 shows data on transactions related to the exercise of the right to claim a debt, taking into account the specifics of determining the tax base for the assignment (assignment) of the right to claim a debt, established by Article 279 of the Tax Code of the Russian Federation.

Lines 100 and 110 indicate separately, respectively, the proceeds from the exercise of the right to claim the debt before the payment is due (clause 1 of Article 279 of the Tax Code of the Russian Federation) and the proceeds from the exercise of the right to claim the debt after the maturity of the payment (clause 2 of Article 279 of the Tax Code of the Russian Federation).

By line 140 indicates the amount of loss received from the exercise of the right to claim the debt before the due date of payment within the amount of interest calculated in accordance with paragraphs 1 and 1.1 of Article 269 of the Tax Code of the Russian Federation.

By line 150 shows the negative difference (loss) from the exercise of the right to claim the debt before the payment deadline, determined by the taxpayer in accordance with paragraph 1 of Article 279 of the Code. The indicator for this line is defined as follows:

line 150 = line 120 - line 100 - line 140 if line 120 > line 100

By line 160 shows the negative difference (loss) received by the taxpayer when assigning the right to claim the debt after the payment deadline in accordance with paragraph 2 of Article 279 of the Code:

line 160 = line 130 - line 110 if line 130 > line 110

Line 170 from line 160 separately shows the loss from the exercise of the right to claim the debt, relating to non-operating expenses of the current reporting (tax) period. The indicator for line 170 is included in line 203 of Appendix No. 2 to sheet 02 of the declaration.

By lines 180-201 data is reflected on transactions related to the activities of service production facilities and farms, including housing, communal and socio-cultural facilities. The revenue from this activity, expenses incurred by service industries and farms, and losses are separately indicated.

By line 200 the total amount of losses for activities related to the use of facilities of service industries and farms, including housing, communal and socio-cultural facilities, received in the reporting (tax) period is indicated.

By line 201 reflects the amount of losses that is included in line 200, but which is not recognized for tax purposes in the current tax period due to the fact that the conditions provided for in Article 275.1 of the Tax Code of the Russian Federation are not met.

Lines 210-230 indicate data on determining the tax base of the participants in the property trust management agreement. These lines do not reflect information on the trust management of securities and non-state pension funds from the placement of pension reserves. In this case, the indicator of line 211 is included in line 100 of Appendix No. 1, and the indicator of line 221 is included in line 200 of Appendix No. 2 to sheet 02 of the declaration.

By line 230 reflects the amount of losses received in the reporting (tax) period from the use of property transferred to trust management, which are not recognized for tax purposes of the founder (beneficiary) of trust management in accordance with clause 4.1 of Article 276 of the Tax Code of the Russian Federation.

By lines 240-260 shows data on transactions related to the implementation of rights to land plots, the results of which are taken into account for tax purposes in accordance with paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation. The loss is determined for each land plot separately.

By line 340 the total amount of revenue from all operations that are reflected in Appendix No. 3 is indicated.

By line 350 the total amount of expenses that reduce the tax base in the current reporting (tax) period is reflected.

By line 360 shows the total amount of losses not taken into account (recovered) for tax purposes in the current reporting (tax) period.

Appendix No. 4 to sheet 02

In this application, the organization calculates the loss (or part of the loss) received in previous years, which can be recognized for profit tax purposes in the reporting (tax) period.

The declaration for a consolidated group of taxpayers in Appendix No. 4 does not reflect losses of members of this group received in tax periods preceding the tax period of their inclusion in the group (clause 6 of Article 278.1 of the Tax Code of the Russian Federation).

Agricultural producers, when calculating the amount of loss or part of the loss that reduces the tax base for the reporting (tax) period, separately take into account the loss received from activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations. When calculating the amount of loss or part of the loss, these organizations fill out Appendix No. 4 with code 2 according to the requisite “Taxpayer Attribute”.

Let us recall that a loss reduces the tax base of the current reporting (tax) period without restrictions.

By line 010 the balance of the uncarried loss at the beginning of the tax period is shown, the amount of which is calculated in accordance with Article 283 of the Tax Code of the Russian Federation and is indicated by year of its formation (lines 040-130).

Please note that this calculation does not include, for example, losses incurred from the activities of service industries and farms, and losses on transactions with securities (both traded and not traded on the organized securities market), the repayment of which cannot be profit from core activities is allocated.

By line 140 the tax base is indicated, which is used when calculating the amount of loss of previous tax periods, which reduces the tax base of the current reporting (tax) period. The indicator of this line is equal to the indicator of line 100 of sheet 02.

By line 150 indicates the amount of loss by which the organization reduces the tax base of the current reporting (tax) period. The indicator for this line is reflected on line 110 of sheet 02 of the declaration.

Line 160 must be completed only in the annual declaration. This line indicates the balance of the uncarried loss, which is defined as the difference between lines 010 and 150. If a loss was received in the expired tax period for which the declaration was submitted, then the balance of the uncarried loss at the end of the tax period (line 160) includes the indicator on line 010 and the amount loss for the past tax period. Moreover, the amount of loss for the expired tax period is determined by the formula:

line 060 of sheet 02 - income reflected on line 070 of sheet 02 (for which the tax base is calculated separately and tax is withheld at a rate different from that established by paragraph 1 of Article 284 of the Tax Code of the Russian Federation) + positive value of lines 100 sheets 05 + positive value of line 530 of sheet 06

Appendix No. 5 to sheet 02

Appendix No. 5 is filled out by organizations that have separate divisions. The application is filled out separately for an organization without separate divisions, for each separate division, including those liquidated in the current reporting (tax) period, or for a group of separate divisions located on the territory of one constituent entity of the Russian Federation.

This appendix reflects the amounts of advance payments and tax paid to the budget of a constituent entity of the Russian Federation at the location of the organization, at the location of each separate division or at the location of the responsible separate division (when paying tax on a group of separate divisions located in one constituent entity of the Russian Federation).

Read more about the procedure for filling out a declaration by organizations with separate divisions in the special section.

Appendices No. 6 and 6a to sheet 02

Appendices No. 6 and 6a are included in the declaration by the responsible participant in the consolidated group of taxpayers. The procedure for filling out these attachments is similar to the procedure for filling out Appendix No. 5 to sheet 02 of the declaration.

Appendix No. 6a is filled out by the responsible participant of the consolidated group of taxpayers for each member of this group without its separate divisions and for each separate division (responsible separate division), including those closed in the current tax period. The application calculates the share of the tax base of each member of the consolidated group and each separate division in the consolidated tax base.

The data in Appendix No. 6a is grouped in Appendix No. 6, which is filled out for each subject of the Russian Federation in whose territory there are members of a consolidated group of taxpayers or their separate divisions (responsible separate divisions). This appendix provides calculations of the amounts of advance payments and income tax payable to the budget of a given constituent entity of the Russian Federation for all participants without separate divisions included in them and (or) separate divisions of participants located on the territory of this constituent entity of the Russian Federation.

If in any subject of the Russian Federation there is only one separate division, the indicators of Appendix No. 6 and Appendix No. 6a with the OKATO code related to this subject of the Russian Federation will be the same.

The income tax return is the main document regarding the company's activities. This is a kind of report that indicates income, current expenses, total result and tax payable.

Basic principles for filling out the declaration

The income tax return for the previous year is filled out and submitted this year by March 29. In addition to the final one, you need to keep records and transmit intermediate data three times this year - at the end of each quarter. This is due to the frequency of collections in the form of advances. This involves paying part of the tax (quarter) for the quarter, and the balance is calculated and paid upon completion of the entire year.

Therefore, the income tax declaration is submitted within a timeframe similar to the transfer of levies: no later than the 28th, immediately after the end of the period (quarter). The exception is the final translation.

Today there is a need to send a report to the Federal Tax Service for each subject entrepreneurial and commercial activities, even among foreign and non-residents:

• subject to collection on a general basis: individual entrepreneurs, LLCs;
• tax agents (regardless of the deduction system);
• companies that are part of the consolidation;
• single tax payers or under another simplified system (operating under special government programs, possibly with subsidies and benefits).

The income tax return must contain and explain the negative values ​​and profitability:

• the tax base;
• result: income minus expenses;
• company costs;
• sources of profit;
• availability and confirmation of the validity of the application of benefits;
• confirmation of the specified items of income and costs;
• additional data to help calculate the result.

Separately, it is worth noting that filling out an income tax return in 2017 is mandatory, even for a company operating at a loss. It doesn’t matter whether the organization has achieved profit or “broke to zero”, the report must be submitted and indicate current, reliable figures.

Features of reporting

Tax filing options

Before you fill out your income tax return, you need to resolve the issue of transferring figures. Today there are two options available:

• Paper: intended for entrepreneurs and small organizations.
• Electronic: available to any company. But the largest organizations, the number of employees of which exceeds 100 units, are accountable electronically to facilitate the audit procedure.

Procedure for submitting a declaration

The income tax return for 2017 is submitted in person when visiting the Federal Tax Service, by mail (in this case an inventory of all attached documents is made) or with the help of an authorized representative. In the latter case, he should have a power of attorney to perform this action and represent interests on behalf of the management department, certified by a notary.

Deadlines

The deadline for filing the income tax return also corresponds to the deadline for paying advances:

• until April 28: based on the results of the first three months;
• until July 28: for half of the past period;
• until October 28: for the third quarter.

At the end of the year, the final result of profits and payments is displayed, the fees already paid are deducted and the balance is paid by March 29 of the next year.

Filling out reporting documents

Declaration requirements

The income tax return (you can request an example from your tax agent) consists of a number of sections and sheets. Not all of them are of interest to the Federal Tax Service, because each is designed for a specific type of accounting.

Today the following are mandatory for everyone:

• Title;
• Section 1.1. Intended to describe the procedure for making and the amount of advances;
• Sheet 2. Contains calculations and data to determine the amount of tax;
• Appendix 1. Includes data on profits from production (sales) or additional ones received not from direct activities (non-sales);
• Appendix 2. Company expenses used to support the production process and additional ones not related to it. As well as all losses during this period.

Application requirements

Appendices to the income tax return are supplemented with one more - a third, if during the current period there was a sale of assets (property, equipment, vehicles) or services were provided.

Based on the figures required to be presented and in accordance with the legal rules for filling out the declaration, the company’s tax return is filled out, starting with the Appendices:

• In the first Appendix, you need to enter the values ​​in the items: income from regular (cyclical) work, total sales revenue, surpluses discovered during the audit, additional profit from actions not related to sales (production);
• In the second Appendix, all costs are summed up and recorded in the third paragraph: funds spent on systematic objects (raw materials, purchases, payroll), planned costs for loan obligations, tax fees, additional, extraordinary, unplanned expenses;
• In the third, figures equivalent to the money supply from the sale of one’s assets or income from services performed according to the company’s tariffs are entered in the appropriately titled paragraphs.

The law describes both the general rules and the procedure for filling out the income tax return. Among them we can highlight:

• It is permissible to print the form on a printer or use the form issued by the Federal Tax Service;
• It is not allowed to make changes to numbers already written;
• It is forbidden to use a corrector;
• In the columns that the company does not fill out, you need to put dashes. They cannot be left empty;
• You can only use blue or black paste;
• Enter negative numbers with a minus sign;
• Each page must be numbered.

Having this data, the income tax return is filled out. In the second sheet, fill in the numbers based on the applications - totals - in the appropriate paragraphs. The indicators and collection amounts are summed up. Each figure must have paper confirming its relevance (checks, receipts, reports, contracts). Section 1 contains the general results, as well as the amount of advances already paid. The final figure is payable at the end of the entire period.

Income tax in 2017 and the declaration must be completed in only one currency - the ruble. In this case, all pennies are rounded up.

Preparation of the tax return cover page

The cover page of the income tax return must contain information regarding identification:

• name of company;
• TIN, checkpoint, other details;
• code of the period for which the report is provided;
• correction number;
• signature of the employee who keeps records;
• date of formation.

Tariffs and rates

The income tax is calculated for filing a declaration with the Federal Tax Service, taking into account the provisions of the law. In particular, you need to follow the algorithm:

• Using internal reports and formulas to identify gross income;
• If there are benefits, the value is adjusted to take them into account;
• Non-taxable amounts are deducted from the result;
• The fee is calculated from the total;
• The final result is subject to transfer to the treasury.

The algorithm is identical for everyone. The difference is only in the rates and terms of transfers (it is not necessary to make advances in every region). On average, the income tax when submitting a declaration in 2017 is 20%. For some categories and in some regions, the rate may vary slightly.

When filling out an income tax declaration (the example is relevant for organizations conducting agricultural activities or other activities supported by government projects), you can apply loyal tariffs in the formulas. It is known that there are “special” limits for a number of areas of activity, designed to facilitate their development:

• Agricultural tariff: 6%;
• Single tariff for temporary activities: 15%;
• Patent system tariff: 5%;
• Simplified tariff: 6% only from the positive result or 15% from the actual one (profit minus costs).

The simplified system provides for the ability of local authorities to change the tariff conditions to a lower cost. So, in the latter case, the income tax return may take into account the 5% tariff in a number of areas.

conclusions

Filling out an income tax return in 2017 is not difficult; just use the examples of filling it out. In recent years, the deadlines for submitting reporting documents have not changed, so no additional nuances should arise when drawing up the declaration.

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 based on the results 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@.

Filling out a profit declaration 2017

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 a completed zero profit declaration for 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.

Algorithm for 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 an income tax return: data comparison

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.

Income tax return: sample form

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.