The profit tax is one of the mandatory fees applicable to organizations operating in Russia. The amount of the deduction under discussion, as in the case of other taxes, depends on the final size of the so-called financial base, which is the basis for making calculations. The required basis refers to profit, which is defined differently than income. In this article we will briefly talk about income tax and look at how line 210 of the income tax return is filled out.

The fee discussed does not apply to individuals, but to companies. At the same time, it has the character of a direct tax. The basis for determining its value is profit, and not the company’s income received as a result of conducting activities of a sales and non-sales nature.

Profit is not just the total amount of funds received by the company in a month. This is her entire total income, from which expenses incurred during a certain taxation period have been deducted.

Let's give an example. Let's say you own a children's clothing company. To conduct production, you need to purchase materials for reproducing children's costumes every three months, that is, for example:

• textile;
• accessories;
• threads;
• sewing machine needles.

The costs that went out of the company's budget for the purchase of materials once again amounted to about 10 thousand Russian rubles. After sewing the clothes, they were sold for 50 thousand rubles. Profit will be the difference between the total revenue and the costs incurred, that is, in this situation, 40 thousand. Of course, in reality, wages, utilities, costs for purchasing the technical component of the studio and other nuances would be added to the expenses. However, the principle of deducting expenses from income would remain the same.

The calculation of tax, and the formation of a financial base for its calculation, is made from income received from various sources. These funds are divided into two main groups.

Table 1. Income groups

As you can see, the first group is clearly interconnected with the processes of production and sale of goods. The role of the desired commodity item can be not only a specific item, for example, a children's suit, as in the problem above. You can also sell services, for example, in a beauty salon, and work, such as repairs. Completed actions are also considered goods.

Products can be produced by the company itself, or purchased from a third-party manufacturer for the purpose of resale. Then the expenses will include those expenses that were incurred to improve the sales process, and not the sales and production ones.

The amount of a company's income tax is calculated from all the money that has come to it. In this case, value added tax and excise taxes are not taken into account.

The tax service, which checks both the elements that make up the financial base and the expenses that reduce it, when reviewing the declaration form, is also obliged to pay attention to confirmation of the facts indicated in the paper. They are the following elements:

• documentary support;
• validity.

Documentary support refers to official papers associated with expense transactions. The role of justification is the direction of the costs incurred. If funds are given for the sake of continuing or improving the sales or production process, then it is considered that there is justification. If the money is spent on dividends to the directors of the enterprise, the payments made are not considered reasonable expenses, and therefore will not be taken into account by representatives of the tax inspectorate.

Costs related to sales, that is, sales of products, can be divided into:

• indirect;
• having a straight appearance.

Direct costs include material costs and depreciation charges on fixed assets that are used in the production process. Among other things, this category includes wages for employees on the company’s staff who take part in the production and sales processes.

Indirect costs mean all costs not included in the category of direct costs, with the exception of non-operating costs. Calculation and determination are made for a specific reporting period. Upon completion, documents are submitted to the tax service for verification. Transactions included in the papers cannot be included again in the documents for subsequent tax periods.

Filling out the declaration, line 210

Filling out declaration forms is a mandatory procedure for taxpayers. In each situation, different persons will enter information, be they individuals or entire companies.

In the case of income tax, the responsibility for filling out reporting documentation falls on the shoulders of companies playing the role of payers of this fee. Of course, it is not the head of the organization, nor every employee participating in its work, who enters the information. This work is regularly performed by representatives of the organization’s accounting departments who have appropriate education and experience in the area under discussion.

Completing the declaration form requires compliance with many different rules and regulations. Not only do they all need to be memorized and constantly kept in mind, it is also necessary to perform settlement operations related to determining the amount of tax deductions in favor of the state budget, without making any errors in the calculation.

Of course, it is impossible to remember all the nuances at once. This is especially true for young professionals who have recently worked in the field. Filling out any tax reporting often raises some questions for them. In particular, this applies to the organization’s profit declaration. Problems especially often arise with filling out line 210 of the document. Let's move on to consider the patterns of entering information into it.

In this article, we analyze the income tax, consider what features the income tax return has, and provide instructions for filling it out.

Video – Filling out an income tax return

What is line 210 for?

Let's figure out what data is reflected in the article under discussion. So, the required column serves to enter information regarding the total amount of advance payments made by the company, the accrual of which was made for a specific tax period.

The type of information entered in the searched line, as well as its semantic load, will depend on the method of paying advance payments that was previously chosen by a particular organization. This rule was established by one of the orders of the Federal Tax Service, dated October 19, 2016.

Filling methods

Let's move on to consider ways to fill out the required line. If the company makes advance payments every quarter, that is, in 3 months, six, nine and twelve, filling out the column we need will be done in the following way, described in detail in the table.

	What needs to be entered
If the line is filled out for the first three months of the company’s operation in the current annual period.	There is nothing to write yet inside the column we are interested in; instead of specific information, just enter a dash.
When data for the working half-year of the organization is entered into the line.	Find in the declaration form submitted for verification for the first three months of the company’s operation in the current year, information from line number 180 and enter it into the paper for the current period.
When the column is filled in with information for the past nine-month period in the current tax period.	Take the declaration for the last reporting period, that is, half a year, and rewrite the data from line 180 in the column of interest to us, number 210.
Filling out line 120 in the declaration for a period of one year, that is, the entire reporting period.	As in previous cases, you need to find the declaration that has already been submitted for verification and take the value from line 180 to enter it into line 210 of the new form.

If the company makes advance payments every thirty-day period, and there are also quarterly additional payments of funds, entering data into the line will be a little more difficult. How much, see the table below.

How long does it take to submit a declaration form for verification?	What needs to be entered
If the declaration is submitted for the first working quarter of the year.	Find the declaration form submitted for verification to the tax office based on the results of nine months of the company’s operation last year, and transfer the information to line 210 from column 320 of the old document.
If the paper is submitted for verification six months in advance.	It is necessary to open the declaration for the first three working months of the current year, find lines 180 and 290 there, summarize the indicators presented in them and enter them in column 210 of the sheet to be filled out.
The declaration document is submitted for verification within a nine-month period.	Find the previous declaration form for six months of the company’s operation, and rewrite the total value of the data from the columns:
The annual declaration is submitted to the Federal Tax Service for verification.	Following the example of past completions, we take out the completed declaration form for the previous reporting period, summarize the information entered in lines 290 and 180 and enter the resulting value into the column to be filled out.

Now we will consider the situation with filling out the line we need if the company makes advance payments according to the amount of profit actually received.

The method of filling out the line under discussion repeats the procedure for filling out companies that make only quarterly advance payments. Let's look at what we mean in detail in the table.

How long does it take to submit a declaration form for verification?	What needs to be entered
If the form is filled out for the first month of the current tax period.	In the line we are interested in, it is necessary to put a dash, since in fact there is simply no information to provide.
The documentation is completed in the first two months.	It is necessary to open the January declaration and enter the information from its line number 180 in the column of interest to us in the new declaration.
Submission of the declaration for the first three months.	It is necessary to transfer information from the declaration submitted earlier for the past two months.
The paper is filled out and submitted for the period from January to April.	In the same way, we find line 180 in the March declaration form and rewrite the information entered in it into column 210 of the current documentation.
The reporting period conveyed in the documents is from January to May.	As before, we find information from the above line in the old declaration and transfer it to the new one, in paragraph 210.
Filling is carried out from the first month of the year to the sixth, that is, June.	In the same way as we did earlier, we search for the necessary information and enter it into the current documentation.
After the company operates from January to July, we submit the declaration form for verification.	Line 210 is filled out in the same way: by transferring information from line 180 of the form previously given for verification.
Reporting has reached the last summer month – August.	The July Declaration is the source of information for entry into article 210, to be more precise, its line 180.
The form is submitted for verification for the period from January to September.	We repeat the procedure described above and submit the form for verification.
In the next autumn month, reports are also submitted for consideration by tax inspectorate specialists.	We repeat the procedure again.
The declaration form is submitted for the period from January to November.	We rewrite the information for the past month.
The last procedure of the year is to fill out the form and determine it for verification.	We repeat the procedure for the last time in a similar manner to that described earlier and successfully close the year.

Let's sum it up

As you can see, when it comes to entering information into reporting documents, the tax payment method chosen by the company plays a big role. In one situation the timing and indications will be different than in another. It is important to have a good understanding of how various circumstances affect record keeping. This is the main responsibility of the company's accounting department representatives. Without the appropriate knowledge, a company risks not only getting into trouble with the tax authorities, but also going bankrupt completely. Carefully select a specialist for the position of accountant of your company, and if he has difficulties filling out line 210 in the income statement, let him read our article.

WHAT IS THE PROCEDURE FOR COMPLETING LINES 210-230 OF SHEET 02 OF THE TAX DECLARATION FOR INCOME TAX OF ORGANIZATIONS, IF IN THE DECLARATION FOR NINE MONTH OF 2008 ON LINE 180 OF SHEET 02 “THE AMOUNT OF CALCULATED TAX” IS ZERO REFLECTED MEANING? LETTER OF THE FEDERAL TAX SERVICE FOR MOSCOW December 1, 2009 N 16-15/125949 (D) According to Article 286 of the Tax Code of the Russian Federation, tax is defined as the percentage share of the tax base corresponding to the tax rate, determined in accordance with Article 274 of the Tax Code of the Russian Federation. Based on the results of each reporting (tax) period, taxpayers calculate the amount of the advance payment based on the tax rate and profit subject to taxation, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in the manner established in Article 286 of the Tax Code of the Russian Federation. Namely: the amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period. The amount of the monthly advance payment payable in the second quarter of the current tax period is taken equal to one third of the amount of the advance payment calculated for the first reporting period of the current year. The amount of the monthly advance payment payable in the third quarter of the current tax period is taken to be equal to one third of the difference between the amount of the advance payment calculated based on the results of the six months and the amount of the advance payment calculated based on the results of the first quarter. The amount of the monthly advance payment payable in the fourth quarter of the current tax period is taken equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months. If the monthly advance payment amount calculated in this way is negative or equal to zero, these payments are not made in the corresponding quarter. Based on the results of the reporting (tax) period, the amounts of monthly advance payments paid during the reporting (tax) period are counted when paying advance payments based on the results of the reporting period. Advance payments based on the results of the reporting period are counted against the payment of tax based on the results of the next reporting (tax) period (clause 1 of Article 287 of the Tax Code of the Russian Federation). By order of the Ministry of Finance of Russia dated 05. 05.2008 N 54n approved the Procedure for filling out a tax return for corporate income tax, which should be applied starting from the submission of the return for the 1st half of 2008. Thus, in paragraph 5.8 of the Procedure it is established that lines 210-230 of sheet 02 of the declaration indicate the amounts of accrued advance payments for the reporting (tax) period. Organizations paying advance payments no later than the 28th day of each month, with subsequent calculations in declarations for the corresponding reporting period, on lines 210-230 of sheet 02 indicate the amounts of calculated advance payments according to the declaration for the previous reporting period of the given tax period and the amount of monthly advance payments , due for payment on the 28th day of each month of the last quarter of the reporting period. For example, an organization that does not have separate divisions, on lines 210-230 of sheet 02 of the declaration for 2008, reflects the total amount of calculated tax and tax calculated to the budgets of various levels, on lines 180-200 of sheet 02 of the declaration for the nine months of 2008, increased by the amount of payable (accrued) advance payments for the fourth quarter of 2008, reflected in the declaration for nine months of 2008 on lines 290-310 of sheet 02. When the value of lines 180-200 of sheet 02 of the declaration for nine months of 2008 is zero and, accordingly, the line indicators 290-310 of sheet 02 of the declaration for nine months of 2008 are also equal to zero, in lines 210-230 of sheet 02 of the declaration for 2008 zeros are placed. Consequently, the amount of the additional payment (lines 270 and 271 of sheet 02 of the declaration for 2008) will be equal to the indicators of lines 190 and 200 of sheet 02 of the declaration for 2008. Deputy Head of the Department, 1st Class State Civil Service Advisor A.N. Chugunova December 1, 2009 N 16-15/125949

The procedure for filling out an income tax return depends on the method of making advance payments. There are three ways to pay advances on income tax:

• quarterly;
• monthly, based on actual profit;
• monthly, based on the profit received in the previous quarter.

Not everyone can pay taxes quarterly. Firstly, there is a certain list of organizational structures that pay advances only quarterly. These include budgetary institutions, representative offices of foreign companies, individual non-profit organizations, etc.

Secondly, only those organizations whose income over the previous four quarters did not exceed an average of 15,000,000 rubles are entitled to pay advances quarterly. for every quarter.

Other organizations pay tax monthly. By the way, newly created organizations also have the right to make advance payments quarterly, but only up to a certain point according to income indicators for the month or quarter.

Who must report income taxes?

The declaration must be filled out from the title page and the appendices of sheet 02. Next, sheets 03-09 should be filled out if the organization has carried out such operations.

After the necessary sections have been completed, you should begin filling out sheet 02 “Calculation of corporate income tax” and section 1.

Let's follow this order.

Filling out the title page

When filling out the title page, the TIN and KPP of the organization are indicated at the top of it. This data can be taken from registration documents. They are in extracts from the Unified State Register of Legal Entities and documents from statistics. One important point to pay attention to: the largest taxpayer indicates on the title page the checkpoint that was assigned by the interdistrict inspectorate.

When submitting the initial declaration, you should enter “0” in the “Adjustment number” field. If an organization clarifies its income tax return, then the adjustment number is indicated, starting with “1” and then depending on how many times the data is corrected.

In the “Tax (reporting) period (code)” field, you should indicate the code of the tax (reporting) period for which the declaration is being submitted. For our case, this is 9 months, or for the period from January to September. Codes 33 and 43 respectively.

The income tax return is submitted at the place of registration of the organization. To do this, the declaration must indicate the code of the tax authority in whose territory the company is registered. Forgot your code? Then use the tax service.

In the line “at location (accounting) (code)”, enter the code depending on the capacity in which the organization submits the declaration. So, for example, indicate code 214 - “At the location of a Russian organization that is not the largest taxpayer.”

Particular attention should be paid to the block of lines dedicated to reorganization or liquidation. The fact is that this data can be filled in by a successor or a liquidated organization.

So, for example, if the legal successor submits a declaration for the merged company, then data on the company that was merged (reorganized) is filled in these lines. In any case, the TIN and KPP of the successor organization are indicated at the top of the title page.

The reorganization codes can be found in Appendix 1 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572.

An example of filling out the title page of an income tax return (fragment)

Filling out attachments to sheet 02

In practice, it is customary to start filling out the declaration from Appendix No. 3 to Sheet 02. After all, the data from the specified Appendix is ​​necessary for the correct reflection of information in Appendix No. 1 and 2 to Sheet 02. The author should remember that this Appendix reflects, in particular, such operations as as the sale of depreciable property or operations under an assignment agreement.

Appendix No. 1 to sheet 02 contains information about the organization’s income received during the reporting (tax period). Lines 011–014 are intended for sales revenue, depending on what operations the organization engages in. On line 010 of Appendix No. 1 to Sheet 02, the total amount of income from sales should be indicated.

The data in this line also falls into line 040. Lines 101-106 are intended to reflect non-operating income.

An example of filling out Appendix No. 1 to sheet 02, fragment of a declaration of an organization engaged in wholesale sales

Appendix 2 to Sheet 02 reflects costs associated with production and sales, non-operating expenses and losses. In this case, special attention should be paid to tax accounting data and transactions, the general principles of which are disclosed in the accounting policy.

So, for example, lines 010-030 reflect direct expenses. And lines 040-041 reflect indirect expenses.

By the way, lines 080-110 are filled out based on the data in Appendix No. 3 to sheet 02. That is why filling out the declaration begins with the auxiliary section indicated above.

Lines 200-206 reflect non-operating expenses.

Have you adjusted the base of previous years in the current period based on the provisions of Article 54 of the Tax Code of the Russian Federation? Then fill out lines 400-403. The lines should reflect the amount of overstatement of the tax base in previous periods. It is by this indicator that the base of the reporting period is reduced.

Appendix No. 4 to Sheet 02 reflects the tax base minus losses from previous years. However, the application is included in the declaration only for the first quarter and for the tax period as a whole. Do not fill it out in 9 months.

Appendix No. 5 to sheet 02 is filled out by organizations that have separate divisions. The procedure for filling out an income tax return in this case has a number of specific features. In particular, they are related to the calculation of the share of the tax base attributable to the parent organization and division and the situation when the division is liquidated during the tax period.

Appendices No. 6, 6a and 6b to sheet 02 should be filled out only by participants of consolidated groups.

Filling out sheets 03-09

Filling out sheets 03-09 is determined by the operations that are indicated in them.

Sheet 03 of the income tax return is filled out only by tax agents who pay dividends and interest on state and municipal securities.

And sheet 04 is filled out if the organization receives, for example, dividends from equity participation in Russian and foreign organizations.

Sheet 05 serves as the basis for recording transactions with securities or financial instruments of futures transactions.

Sheet 06 is intended for non-state pension funds. The procedure for filling out the sheet has a complex structure and largely depends on the application of Tax legislation.

Sheet 07 is filled out by targeted individuals - non-profit organizations and other organizations that have targeted revenues (targeted financing) HOA organizations, for example.

And finally, Sheet 09 and Appendix 1 are filled out by organizations that are controlling persons in relation to a controlled foreign company (CFC).

After the necessary auxiliary sections and individual sheets of the declaration have been completed, you should proceed to filling out sheet 02 itself.

Filling out sheet 02

Sheet 02 is filled out based on the data specified in the appendices to it.

Lines 010-050 indicate income and expenses, on the basis of which the resulting profit or loss is calculated.

For example, line 010 is filled in based on line 040 of Appendix 1 to sheet 02. The amount of non-operating income from line 100 of Appendix 1 to sheet 02 is transferred to line 020.

Lines 030 and 040 of Sheet 02 are reflected based on the data in Appendix No. 2 to Sheet 02.

On line 060, profit or loss is calculated using a simple formula:

page 060 = page 010 + page 020 – page 030 – page 040 + page 050

Example of filling out sheet 02. Fragment of filling out data on income, expenses and results

By the way, if the result is negative, that is, the organization suffered a loss, the indicator with a minus is indicated on line 060!

Line 100 calculates the tax base for income tax according to the formula specified in the declaration. The base indicator for calculating tax is indicated on line 120.

On line 140 you should put the income tax rate (20%), which is divided into federal (3%) and regional (17%). This is a general regional rate, the value of which the region can reduce.

Example of filling out sheet 02. Fragment of filling out data on the rate

Example of filling out sheet 02. Fragment of filling out tax calculation data

Thus, lines 210-230 indicate advances for the reporting period. In our case it is:

• 9 months of 2017;
• January-September 2017.

Lines 210-230 of sheet 02 of the income tax return reflect only accrued advance payments. So, for example, if an organization transfers monthly advance payments based on the profit of the previous quarter, these lines for 9 months indicate the sum of lines 180 and 290 of sheet 02 of the declaration for the half year of the current 2017.

Organizations that pay tax monthly, based on the actual profit received, indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (January-August lines 180-200 of the previous declaration).

It may also happen that the amount of accrued advance payments for the previous period is greater than the amount of tax calculated at the end of the next reporting period. Then the overpayment is added up, which must be reflected on lines 280-281 of sheet 02.

Lines 240-260 of sheet 02 are intended to reflect tax paid outside of Russia. The procedure for crediting the specified tax in the event of a loss in the current period and the timing of the transfer have their own characteristics.

Lines 265-267 reflect the trading fee. This information is relevant for business representatives from the capital.

On lines 270-281 of sheet 02, you should indicate the tax to be paid additionally or reduced. Take accrued advance payments into account.

Lines 290-340 reflect advances for the next quarter. This line is filled out by an organization that transfers income tax monthly, based on the profit received in the previous quarter. These lines should reflect the advance payments that the organization must transfer during the next quarter.

By the way, in lines 320-340 show the amounts of advance payments for the first quarter of next 2018.

The final amount of tax to be paid or reduced should be reflected in section 1. Filling it out will not be difficult if you have all the necessary information.

Responsibility for failure to submit a declaration

As a general rule, if an organization submits declarations untimely, then this is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation).

The fine under Article 119 of the Tax Code of the Russian Federation is 5 percent of the amount of tax that should have been paid (additionally paid) on the basis of the declaration, but was not transferred within the prescribed period.

However, an organization cannot be fined under Article 119 of the Tax Code of the Russian Federation for late submission of an income tax return for the reporting period. The thing is that during the year the organization transfers advances, and not the tax itself. Therefore, the provisions of Article 119 of the Tax Code of the Russian Federation cannot be applied in such cases. But a fine may be applied under Article 126 of the Tax Code of the Russian Federation.

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For companies on the general taxation system, the main budget payment is income tax. It is necessary to report on it based on the results of the interim reporting periods established by Chapter 25 of the Tax Code, as well as the year as a whole. There are two options for reporting schemes, depending on how the tax is calculated. Either the company submits a declaration at the end of the 1st quarter, half a year and 9 months and the year as a whole, or at the end of the first month, two months, three months, and so on until the end of the calendar year. The report form is the same for all cases. The current form, as well as the rules for filling out the income tax return, were approved in the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@.

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.

How to correctly fill out sheet 02 pages 210, 290 of the income tax return?

Fill out correctly in accordance with the procedure for filling out the approved order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174, and the detailed procedure for filling out lines 210 and 290 is contained in the materials of the Glavbukh System

The rationale for this position is given below in the materials of the Glavbukh System

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

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

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

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

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

Example

ZAO Alfa calculates monthly advance payments based on actual profits. The organization does not operate outside of Russia.

At the end of January, Alpha made a profit of 100,000 rubles. An advance payment for income tax for January was accrued in the amount of 20,000 rubles. (RUB 100,000 x 20%), including:

to the federal budget - 2000 rubles. (RUB 100,000 x 2%);

to the regional budget - 18,000 rubles. (RUB 100,000 x 18%).

In the income tax return for January, advance payments for income tax are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–281:

In February, Alpha’s activities incurred a loss of 20,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–February), the amount of Alpha’s profit decreased to 80,000 rubles. (100,000 rub. – 20,000 rub.). An advance payment of income tax for this period was accrued in the amount of RUB 16,000. (RUB 80,000 x 20%), including:

to the federal budget - 1600 rubles. (RUB 80,000 x 2%);

to the regional budget – 14,400 rubles. (RUB 80,000 x 18%).

For the previous reporting period (January), the advance payment was accrued in a larger amount, so the advance payment payable for January–February is zero.

In the income tax return for January–February, advance payments to income tax are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–281:

In March, Alpha again made a profit of 100,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–March), the amount of Alpha’s profit increased to 180,000 rubles. (100,000 rub. – 20,000 rub. + 100,000 rub.). The advance payment for income tax for this period was accrued in the amount of RUB 36,000. (RUB 180,000 x 20%), including:

to the federal budget - 3600 rubles. (RUB 180,000 x 2%);

to the regional budget - 32,400 rubles. (RUB 180,000 x 18%).

In the income tax return for January–March, advance payments to income tax are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–281:

Example

CJSC Alfa calculates monthly advance payments for income tax based on the profit received in the previous quarter.

The monthly advance payment for the first quarter is 50,000 rubles, including:

to the federal budget - 5,000 rubles;

to the regional budget - 45,000 rubles.

During the first quarter, the organization transferred these amounts within the deadlines established for the transfer of advance payments for income tax. Thus, during the first quarter, Alfa made advance payments for income tax:

to the federal budget - 15,000 rubles. (5000 rub. x 3 months);

to the regional budget - 135,000 rubles. (RUB 45,000 x 3 months).

According to the results of the first quarter, Alpha received a profit of 1,000,000 rubles. The amount of the advance payment for the first quarter is 200,000 rubles. (RUB 1,000,000 x 20%), including:

to the federal budget - 20,000 rubles. (RUB 1,000,000 x 2%);

to the regional budget - 180,000 rubles. (RUB 1,000,000 x 18%).

The amount of the monthly advance payment for the second quarter is 66,667 rubles. (RUB 1,000,000 x 20%: 3), including:

to the federal budget - 6667 rubles. (RUB 1,000,000 x 2%: 3);

to the regional budget - 60,000 rubles. (RUB 1,000,000 x 18%: 3).

In the income tax return for the first quarter, advance payments for income tax are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–310:

For the second quarter, Alpha’s activities incurred a loss of 50,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–June), the amount of Alpha’s profit decreased to 950,000 rubles. (RUB 1,000,000 – RUB 50,000). An advance payment of income tax for the first half of the year was accrued in the amount of RUB 190,000. (RUB 950,000 x 20%), including:

to the federal budget - 19,000 rubles. (RUB 950,000 x 2%);

to the regional budget - 171,000 rubles. (RUB 950,000 x 18%).

Since advance payments, calculated on the basis of profits for the previous reporting period, were accrued in large amounts for the second quarter, the tax return for the first half of the year reflects an overpayment of income tax. The amount of monthly advance payments for the third quarter is recognized as zero.

In the income tax return for the first half of the year, advance payments are reflected as follows.

On lines 180–200:

From lines 210–230:

From lines 270–310:

On line 210, calculate the total amount of accrued advance payments using the formula:

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Example

ZAO Alfa calculates and transfers advance payments for income tax on a quarterly basis.

In the first quarter, Alpha made a profit of 750,000 rubles. The amount of the quarterly advance payment for the first quarter is 150,000 rubles. (RUB 750,000 x 20%), including:

to the federal budget - 15,000 rubles. (RUB 750,000 x 2%);

to the regional budget - 135,000 rubles. (RUB 750,000 x 18%).

In the income tax return for the first quarter, advance payments are reflected as follows.

On lines 180–200:

The accountant left lines 210–230 blank. For these lines, you must indicate data from the previous reporting period only within one tax period.

From lines 270–281:

For the second quarter, Alpha’s activities incurred a loss in the amount of 350,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–June), the amount of Alpha’s profit decreased to 400,000 rubles. (RUB 750,000 – RUB 350,000). An advance payment of income tax for the first half of the year was accrued in the amount of RUB 80,000. (RUB 400,000 x 20%), including:

to the federal budget - 8,000 rubles. (RUB 400,000 x 2%);

to the regional budget - 72,000 rubles. (RUB 950,000 x 18%).

Since advance payments, calculated based on profits for the previous reporting period, exceed the tax amount for the six months, the accountant made the following entries in the tax return.

On lines 180–200:

From lines 270–281:

During the third quarter, Alpha’s activities again made a profit - in the amount of 650,000 rubles. Thus, on a cumulative basis from the beginning of the year (for January–September), Alpha’s profit increased to RUB 1,050,000. (RUB 750,000 – RUB 350,000 + RUB 650,000). An advance payment of income tax for nine months was accrued in the amount of RUB 210,000. (RUB 1,050,000 x 20%), including:

to the federal budget - 21,000 rubles. (RUB 1,050,000 x 2%);

to the regional budget - 189,000 rubles. (RUB 1,050,000 x 18%).

The accountant made the following entries in the tax return.

On lines 180–200:

From lines 270–281:

Lines 290–340 Monthly Advance Payments

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

Calculate the advance payment to the federal budget on line 300 using the formula:

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

Calculate the total amount of monthly advance payments on line 290 using the formula:

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If the amounts are negative or equal to zero, there is no need to transfer advance payments.

Elena Popova