How to fill out an annual profit declaration

In Letter No. 03‑07‑11/64367 dated 10/03/2017, the Ministry of Finance indicated: the amount of overpayment incurred by the seller after reducing the cost of work performed (services provided), against which other work will be performed (other services provided), should be recognized as the amount partial payment received for the upcoming performance of work (provision of services). Due to this this amount overpayment is included by the seller in tax base for value added tax in the tax period in which the contract, agreement, other primary document the consent (fact of notification) of the buyer to reduce the cost of work performed (services provided) is confirmed. Operations for the implementation of work performed and services provided are carried out continuously. Let's figure out what the Ministry of Finance had in mind. According to the provisions of Articles 81 and 180 of the Labor Code of the Russian Federation, if a reduction is coming in a company, the employer’s responsibilities include providing the employee who has been laid off with the right to another available vacant position . At the same time, the employer has the right to offer either an equivalent position to the one being laid off or a lower position, or a job with a lower salary. A message has appeared on the official website of the Federal Tax Service of Russia about the expansion of the functionality of the online service “

Personal Area taxpayer for individuals." What is this function and how to use it, we will understand in today’s material. Clarify your tax payments it is possible according to the rules prescribed in Art. 45 of the Tax Code of the Russian Federation. Thus, this norm establishes that if a taxpayer discovers an error in the execution of an order for the transfer of tax, which does not entail the non-transfer of this tax to the budget, he has the right to submit to the tax authority at the place of his registration an application about the error, attaching documents confirming his payment said tax and its transfer to the appropriate account Federal Treasury, with a request to clarify the basis, type and identity of the payment, taxable period or payer status. From 01.12.2017, Order of the Federal Tax Service of Russia dated 25.07.2017 No. MMV-7-22/579@ comes into force, by which procedure approved work tax authorities to transfer taxes to the budget. “Dismissed due to loss of trust” - this is the wording we hear from the news when officials or managers are fired government agencies

. Ordinary workers can also be fired on this basis, but not all. And quite often, employers apply this basis for dismissal incorrectly, and as a result, the employee is reinstated. In the article we will consider which employee the employer may lose confidence in and dismiss him as a result and what is the procedure for such dismissal. Until the 3rd quarter of 2017, the declaration included standard sheets

• , applications and sections:
• title page;
• section No. 1 with the amount of tax that the taxpayer needs to calculate into the budget;
• the second sheet with the calculation of income tax;
• Appendix No. 1 to the second sheet with sales and non-sales income; Appendix No. 2 to the second sheet with production and sales costs, non-operating expenses
• and a loss that is equal to these expenses; Appendix No. 3 to the second sheet with calculations of all expenses for operations for which the results financial activities
• taken into account when taxing profits under Art. 264.1, 268, 275.1, 276, 279, art. 323 of the Tax Code of the Russian Federation, except for those reflected in the fifth sheet;
• Appendix No. 4 to the second sheet with the calculation of the loss or part thereof, which affects the reduction of the tax base;
• Appendix No. 5 to the second sheet with the calculation of the distribution by the organization with its branches of advances and corporate income tax to the budget;
• the fourth sheet with the calculation of income tax at a separate rate (clause 1 of Article 284 of the Tax Code of the Russian Federation); fifth sheet with calculation of the tax base for organizations that carry out transactions with special consideration financial result № (except for those in adj.
• 3 to the second sheet); sixth sheet with expenses, income and tax base of non-state;
• pension funds

seventh sheet with a report on the purpose of using property, money, work, and charitable services, targeted income and targeted financing.

1. What changed in the income tax return in the 3rd quarter of 2017? In the second sheet, lines 265-267 were added. These are different amounts trading fees
2. An eighth sheet has appeared, which reflects the income and expenses of the taxpayer, who himself made the tax adjustment. It must be filled out if the company understates income tax; all adjustments are reflected in this sheet.
3. A ninth sheet appeared with the calculation of the income tax of the controlled foreign company. The rules for filling out the sheet are reflected in Article 25.13 of the Tax Code of the Russian Federation.

How to fill out an income tax return?

Filling out the declaration is regulated in the Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3/572@. The main questions are revealed there: what the declaration consists of, how to fill it out and what is the procedure for presentation, according to what regulations are required to fill out separate sheets.

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

Who must file an income tax return?

The declaration must be submitted by:

• organizations from the Russian Federation and other countries that are on OSNO and pay this tax;
• tax agents on income tax;
• responsible members of tax payer groups;
• companies on a simplified basis or unified agricultural tax paying income tax securities.

By what day must the declaration be submitted?

How and where to file an income tax return?

According to the Tax Code of the Russian Federation, you need to submit a declaration in the city (district) where your business is registered. If the business involves the presence of branches, then you need to submit documents both at their location and at the place of registration of the head office. An exception is made for very large taxpayers (Clause 1, Article 289 of the Tax Code of the Russian Federation). You can submit your declaration in two ways: electronically and in paper form. Paper version delivered by mail or via special representative with the appropriate powers.

Important! If the organization has more than 100 employees or you are among the largest taxpayers, then you can submit your income tax return only in electronic format.

Consequences of late filing of the declaration

If you do not submit your return on time, you cannot avoid a fine. This is stated in Art. 119 Tax Code of the Russian Federation. The amount of the fine depends on the length of the delay.

• Up to six months - you will have to pay 5% of the tax amount to the budget for each month of delay, but not less than 100 rubles or more than 30% of overall size tax;
• More than six months - you will have to pay 30% of tax amount, which is indicated in the declaration + 10% for each month of delay.

Officials of the organization in accordance with Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, a fine may also be imposed for failure to comply with deadlines - from 300 to 500 rubles.

Easily prepare and submit your income tax return online using the online service Kontur.Accounting. The declaration is generated automatically based on accounting and is checked before sending. Get rid of routine, submit reports and benefit from the support of our service experts. For the first month, new users use the service for free. For new LLCs, the gift is 3 free months of work and reporting.