Completing the income statement for the year. Income tax return: instructions for filling out

Summer has flown by, before we have time to look back, another reporting campaign will begin. The profit declaration for 9 months of 2017 must be submitted no later than October 30 (the 28th of this month falls on Saturday). The article will help to deal with the peculiarities of filling out and submitting "profitable" statements, with the payment of income tax, with the nuances of reflecting individual expenses.

Procedure for filing income tax returns

It is necessary to report on profit in 2017 according to the format approved by the Order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. ММВ-7-3/572@. If the average number of personnel for the past year did not exceed 100 people, then the declaration can be submitted on paper (clause 3 of article 80 of the Tax Code of the Russian Federation).

The annual declaration is submitted before March 28 of the year following the reporting year, therefore, it is necessary to report for 2017 by March 28, 2018 (clause 4 of article 289 of the Tax Code of the Russian Federation).

For the reporting period, it is submitted no later than the 28th day of the month following this period. At the same time, the specific deadlines for submitting the declaration depend on how the company transfers “profitable” advances:

1) monthly, based on actual profit: advance payments are paid, and the declaration is submitted monthly before the 28th, the reporting periods in this case will be a month, 2 months, 3 months, and so on until the end of the calendar year;

2) quarterly: advance payments are determined based on the results of a quarter, half a year, 9 months; in the current year, the deadlines for filing a declaration and paying quarterly advances are as follows:

• for the 1st quarter - no later than April 28, 2017;
• for half a year - no later than July 28, 2017;
• for 9 months - no later than October 30, 2017.

How to pay advance payments and income tax

The Tax Code of the Russian Federation provides for 3 ways to pay advances:

1) based on the results of the first quarter, six months and 9 months, plus monthly advance payments within each quarter (the method is common for all organizations);

2) according to the results of the first quarter, six months and 9 months without paying monthly advance payments (clause 3 of article 286 of the Tax Code of the Russian Federation): it is used by those companies whose sales revenues did not exceed an average of 15 million rubles for each quarter (60 million rubles per year), as well as budgetary, autonomous institutions, NPOs that do not have income from sales;

3) based on the results of each month, based on the actually received profit, its application must be reported to the IFTS before December 31 of the year preceding the tax period in which the transition to such a system of advance payments takes place.

LETTER No. 03-03-07/12170 dated 03.03.2017 from the Ministry of Finance of the Russian Federation

Editor's note:

the company, submitting "profitable" statements for 9 months, determines whether it is necessary to pay monthly advance payments for October, November and December. The calculation includes the amount of income from sales (excluding VAT and excises) for the IV quarter of the previous year and I, II, III quarters of the current tax period. If the indicator exceeds the specified limit, then the organization pays monthly advances.

The deadline for paying income tax for the year is the same for everyone - until March 28 of the next year (clause 1 of article 287 of the Tax Code of the Russian Federation, clause 4 of article 289 of the Tax Code of the Russian Federation): the tax for 2017 is paid no later than March 28, 2018.

How to report in the presence of separate divisions

As a general rule, a “profitable” declaration is submitted by an organization to the IFTS at its location and at the location of each separate subdivision (clause 1, article 289 of the Tax Code of the Russian Federation).

At the location of the organization, a declaration is submitted, drawn up for the organization as a whole with the distribution of profits by separate divisions (OP). That is, in addition to those sheets of the declaration that are common to all taxpayers, Appendix No. 5 to sheet 02 of the declaration is filled out in an amount corresponding to the number of available OPs (including those closed in the current tax period).

If the divisions of the organization are located on the territory of one constituent entity of the Russian Federation, it is possible to decide to pay tax (advance payments) for this group of OP through one of them (clause 2 of article 289 of the Tax Code of the Russian Federation).

Organizations that pay tax (advance payments) for a group of EPs through a responsible unit submit declarations to the tax authorities at the place of registration of the organization (head office) and at the place of registration of the responsible EP.

If the organization itself (head office) and its EP are located in the same region, then the profit can not be distributed to each of them. The organization has the right to pay tax for its OP.

If the parent company pays income tax for its divisions, it has the right to submit a declaration to the IFTS only at its location.

However, if the company decides to change the tax payment procedure or adjusts the number of structural divisions in the territory of the subject, or other changes occur that affect the tax payment procedure, then this should be reported to the inspectorate.

LETTER No. 03-03-06/1/41778 dated July 3, 2017 from the Ministry of Finance of the Russian Federation

Editor's note:

a different procedure for filing declarations is also provided for the largest taxpayers. They submit all declarations, including those for EPs, to the inspectorate, where they are registered as the largest taxpayers (clause 3, article 80, clause 1, article 289 of the Tax Code of the Russian Federation).

At the same time, information on income tax attributable to the OP is reflected in Appendix No. 5 to sheet 02 of the tax return, that is, the procedure for filling out the declaration does not change.

What to consider when filling out an income tax return

All companies that pay income tax, at the end of each reporting period and year, submit a “profitable” declaration, which includes:

• title page;
• subsection 1.1 sect. 1;
• sheet 02;
• Appendix No. 1 to sheet 02;
• Appendix No. 2 to sheet 02.

In addition, you will have to fill out, in particular:

• subsection 1.2 sect. 1 - when paying monthly advance payments within quarters;
• subsection 1.3 sect. 1 (with payment type "1"), sheet 03 (with sign of ownership "A") - when paying dividends to other organizations;
• appendix No. 3 to sheet 02 - including when selling depreciable property;
• Appendix No. 1 to the declaration - including if there are expenses for VMI, employee training.

Line 290 of sheet 02 of the declaration to be completed by organizations paying quarterly advance payments plus monthly advance payments within each quarter.

There they show the total amount of monthly advances due in the next quarter. On this line in the declaration:

• for the I quarter: the indicator of line 180 of sheet 02 of the same declaration is indicated;
• for half a year: the difference of lines 180 of sheet 02 of the declaration for half a year and the first quarter, which is greater than 0, is entered, in other cases (less than or equal to 0), a dash is entered;
• for 9 months: the difference of lines 180 of sheet 02 of the declaration for 9 months and half a year is shown if it is more than 0, in other cases - a dash;
• for the year: a dash is put.

Table: "An example of filling out line 290 of sheet 02 of the income tax declaration"

An organization that pays monthly advance payments during a quarter, in a “profitable” declaration for 9 months, indicates the amount of monthly advances payable in the first quarter of the next year. They must be shown in lines 320-340 of sheet 02 of the declaration. These indicators are equal to the indicators reflected in lines 290-310 of sheet 02 (the amounts of monthly advances payable in the fourth quarter of the current year).
Thus, the company, which received a loss for 9 months of the current year, does not pay monthly advance payments during the first quarter of the next year.

non-operating expenses according to paragraph 1 of Art. 265 of the Tax Code of the Russian Federation are reflected in line 200 of Appendix No. 2 to sheet 02. They are separately deciphered, including:

• on line 201 - interest on loans and credits, issued securities, including promissory notes (letter of the Ministry of Finance of the Russian Federation dated April 28, 2016 No. 03-03-06/1/24684);
• on line 204 - expenses for the liquidation of fixed assets (other expenses under subparagraphs 8, paragraph 1, article 265 of the Tax Code of the Russian Federation);
• on line 205 - sanctions under the contract, compensation for damage.

Losses equated to non-operating expenses (clause 2 of article 265 of the Tax Code of the Russian Federation) are reflected in line 300 of Appendix No. 2 to sheet 02. This will include losses from previous tax periods identified in the current reporting (tax) period, losses from downtime due to internal production reasons , losses from natural disasters and other losses received in the reporting (tax) period.

The amount of loss received at the end of the year, is reflected in the declaration for the current year:

• on line 060 of sheet 02;
• on line 160 of Appendix No. 4 to sheet 02.

How to carry forward the loss of previous years

This must be done according to the new rules.

From January 1, 2017 (until December 31, 2020), the procedure for reducing the tax base for losses from previous years has been changed:

• a restriction on such reduction has been introduced: the tax base can be reduced by no more than 50 percent (the restriction does not apply to tax bases to which separate reduced tax rates apply);
• the restriction on the transfer period has been removed (previously it was possible to transfer only for 10 years);
• The new procedure applies to losses received for tax periods starting from January 1, 2007.

Taking into account the innovations in the declaration, the indicators of the lines should be filled in:

1) 110 sheets 02 and 010, 040-130, 150 of Appendix No. 4 thereto: in particular, the amount on line 150 (the amount of loss reducing the base) cannot exceed 50 percent of the amount on line 140 (tax base);

2) 080 sheet 05;

3) 460, 470, 500, 510 of sheet 06: the sum of lines 470 and 510 (amount of recognized loss) must be less than or equal to 50 percent of the amount in lines 450 and 490 (tax base from investments).

In the income tax return of a foreign organization (form approved by Order of the Ministry of Taxation of the Russian Federation dated January 5, 2004 No. BG-3-23/1), the amount of losses that reduce the tax base for the current period is indicated on line F (code 300) of Section 5, taking into account application of the new provisions.

LETTER OF THE FTS OF THE RUSSIAN FEDERATION No. SD-4-3/61@ dated January 9, 2017
"On changing the procedure for accounting for losses of past tax periods"

Editor's note:

The updated loss carry forward procedure is relevant from the calculation of the tax base for the 1st quarter of 2017.

When a loss is carried forward, its amount reduces the profit of the reporting (tax) period, reflected in line 100 of sheet 02 of the declaration and in line 140 of Appendix No. 4 to sheet 02 of the declaration, which is filled out only in the declaration for the first quarter of the year to which the loss is transferred, and for this year.

How to show insurance premiums in income tax return

The organization determines and fixes the list of direct expenses in the accounting policy independently. In Appendix No. 2 to sheet 02 of the income tax declaration on the line: Indirect costs are costs associated with the production and sale of products (works, services) that can be taken into account in expenses in the period in which they are incurred. All costs that are not included in the accounting policy as direct expenses and are not non-operating expenses are recognized as indirect (letter of the Ministry of Finance of the Russian Federation of March 13, 2017 No. 03-03-06/1/13785).

In the income tax declaration, the total amount of indirect expenses is indicated on line 040 of Appendix No. 2 to sheet 02 (clause 7.1 of the Procedure for filling out the income tax declaration). Partially, such expenses are deciphered in lines 041-055 of Appendix No. 2 to sheet 02.

Line 041 reflects taxes (advance payments on them), fees and insurance premiums accounted for in other expenses (clause 1 clause 1 article 264 of the Tax Code of the Russian Federation, clause 7.1 of the Procedure for filling out the declaration, letter of the Federal Tax Service of the Russian Federation dated 11.04.2017 No. SD -4-3/6877@). This:

• transport tax;
• property tax (based on both book value and cadastral value);
• land tax;
• restored VAT, which according to the Tax Code is taken into account in other expenses (for example, the tax restored upon obtaining a VAT exemption under Article 145 of the Tax Code of the Russian Federation (clauses 2, 6, clause 3 of Article 170 of the Tax Code of the Russian Federation);
• state duty;
• contributions to the OPS;
• contributions to compulsory health insurance;
• contributions to VNIM.

Filling in line 041 of the declaration for the reporting (tax) period, the organization indicates in it the amount of all taxes accrued in this period (advance payments on them), fees and insurance premiums on an accrual basis, regardless of the date of their payment to the budget (letters of the Ministry of Finance of the Russian Federation dated 12.09.2016 No. 03-03-06/2/53182, dated September 21, 2015 No. 03-03-06/53920).

Please note that line 041 of Appendix No. 2 to sheet 02 of the income tax declaration does not reflect:

1) taxes (advance payments on them) and other obligatory payments that cannot be taken into account in tax expenses:

• income tax;
• UTII;
• VAT presented to the buyer (purchaser) of goods (works, services);
• payments for emissions of pollutants in excess of standards;
• trading fee;

2) contributions for injuries.

The amounts of insurance premiums are included in the formation of the indicator for the specified line, starting from the tax return for the first reporting period of 2017. When compiling the declaration for 2016, they are not included in this indicator (letter of the Federal Tax Service of the Russian Federation dated 11.04.2017 No. SD-4-3/6877@).

The entire amount indicated on line 041 is then included in line 040 of Appendix No. 2 to sheet 02 of the declaration (that is, in the total amount of indirect costs).

Direct costs are the costs associated with the production of products (works, services), which can be taken into account in expenses only in the period of sale of products (works, services) (clause 2, article 318 of the Tax Code of the Russian Federation).

The organization determines and fixes the list of direct expenses in the accounting policy independently (letter of the Ministry of Finance of the Russian Federation of March 13, 2017 No. 03-03-06 / 1/13785).

According to the recommendations of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation, direct costs include all costs that form the cost of products (works, services) in accounting (letters of the Ministry of Finance of the Russian Federation dated May 14, 2012 No. 2011 No. KE-4-3/2952@).

So, the composition of direct costs in the production of products (works, services) includes at least the following types of costs (clause 1 of article 318 of the Tax Code of the Russian Federation):

• raw materials and materials that form the basis of products;
• wages of employees directly involved in production, as well as mandatory insurance premiums accrued on it;
• depreciation accrued on fixed assets directly used in the production of products (works, services).

In the production of products (works, services), the total amount of direct costs that are taken into account for the purposes of taxation of profits in the reporting (tax) period is reflected in the income tax return in line 010 of Appendix No. 2 to sheet 02 on an accrual basis from the beginning of the year (clauses 2.1, 7.1 of the procedure for filling out the declaration).

When reflecting all expenses on line 010, the organization needs to keep in mind that it will be required to provide all documentation as evidence of the need for the types of expenses incurred.

Thus, according to the income tax return line:

• 041 - only contributions to the OPS, OMS, VNIiM are reflected from the salaries of administrative and managerial personnel;
• 010 - insurance premiums from the wages of production workers.

The indicators of lines 010, 020 and 040 of Appendix No. 2 to sheet 02 are included in the indicator of line 130 of Appendix No. 2 to sheet 02, which reflects the expenses recognized by the organization for profit tax purposes. The value of line 130 of Appendix No. 2 to sheet 02 is transferred to line 030 of sheet 02 of the tax return (clause 5.2 of the Procedure for filling out an income tax return).

How to include individual income and expenses in the “profitable” base

The Ministry of Finance of the Russian Federation has published a number of letters explaining the tax treatment of certain income and expenses.

Employment books

When acquiring work books, their cost is taken into account in tax and accounting expenses (letter of the Federal Tax Service of the Russian Federation dated June 23, 2015 No. GD-4-3 / 10833@).

Income not taken into account when determining the tax base is defined in Art. 251 of the Tax Code of the Russian Federation. The list of such incomes is exhaustive. The fee charged from the employee for the provision of work books or inserts is not named in this article. This means that these incomes are subject to income tax in the generally established manner (letter of the Ministry of Finance of the Russian Federation dated May 19, 2017 No. 03-03-06/1/30818). The amount received from the employee in compensation for the cost of the work book, for tax purposes, must be taken into account in non-operating income (letter of the Ministry of Finance of the Russian Federation dated May 19, 2017 No. 03-03-06 / 1 / 30818).

Salary

The list of labor costs is not limited

To be recognized for income tax purposes, expenses must be economically justified, documented, and incurred for activities aimed at generating income. Expenses that do not meet these requirements will not be taken into account.

According to Art. 255 of the Tax Code of the Russian Federation, labor costs include any accruals to employees provided for by the legislation of the Russian Federation, labor and (or) collective agreements.

The list of labor costs is open. These, according to paragraph 25 of this article, also include other types of expenses in favor of the employee, provided that they are provided for by the labor and (or) collective agreement.

Therefore, it is possible to recognize any types of labor costs incurred on the basis of the organization's local regulations, subject to the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and provided that such expenses are not named in Art. 270 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated May 19, 2017 No. 03-03-06/1/30842).

Prizes

Bonuses for production results are included in labor costs (clause 2, article 255 of the Tax Code of the Russian Federation).

At the same time, as follows from Art. 129 of the Labor Code of the Russian Federation, incentive payments are elements of the remuneration system in the organization, which are established by collective agreements, agreements, local regulations of the company.

The employer has the right to encourage employees who conscientiously fulfill their labor duties: to declare gratitude, to issue a bonus, to award a valuable gift, a certificate of honor, to present to the title of the best in the profession (Article 191 of the Labor Code of the Russian Federation). Other types of employee incentives for work are determined by a collective agreement or internal labor regulations, as well as charters and regulations on discipline.

However, for the accounting of such expenses, the restrictions established by Art. 270 of the Tax Code of the Russian Federation. Thus, remuneration paid to management or employees and not specified in employment contracts, as well as bonuses paid from the company's net profit, are not taken into account when determining the profit base.

Therefore, bonuses to employees can be taken into account in expenses if the procedure, amount and conditions of payment are provided for by the organization's local regulations, and are not specified in Art. 270 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated April 17, 2017 No. 03-03-06/2/22717).

Bonuses paid on holidays are not recognized as expenses, since they are not related to the production results of employees (letters of the Ministry of Finance of the Russian Federation dated July 9, 2014 No. 03-03-06 / 1 / 33167, dated April 24, 2013 No. 1/14283, dated March 15, 2013 No. 03-03-10/7999).

Sport

For income tax purposes, expenses that are economically justified and documented are taken into account. The exception is the expenses listed in Art. 270 of the Tax Code of the Russian Federation.

If activities aimed at the development of physical culture and sports in labor collectives are carried out outside working hours and are not related to the production activities of employees, these expenses are not taken into account in the tax base (letter of the Ministry of Finance of the Russian Federation of July 17, 2017 No. 03-03-06 / 1 /45234).

Foreign taxes

Any costs are recognized as expenses if they are justified, documented and incurred for activities aimed at generating income.

Article 264 of the Tax Code of the Russian Federation establishes an open list of other expenses. It directly indicates only taxes and fees accrued in accordance with Russian law. But it is possible to take into account other costs associated with production and sales.

In addition, the list of expenses that are not taken into account for income tax purposes is closed and does not include taxes paid in the territory of a foreign state.

Thus, taxes and fees paid in another country can be written off among other expenses in accordance with paragraphs. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation of February 10, 2017 No. 03-03-06/1/7449).

This does not take into account foreign taxes, for which the Tax Code of the Russian Federation directly provides for the procedure for eliminating double taxation by offsetting them when paying the corresponding tax in Russia. For example, such a procedure is defined in relation to income tax and corporate property tax (Articles 311 and 386.1 of the Tax Code of the Russian Federation).

What threatens for late reporting and payment of tax

For non-submission (late submission) of a “profitable” declaration, the following sanctions are established:

1) for late reporting of annual accounts, a penalty in the amount of 5 percent of the overdue amount of tax payable on this declaration is due for each full or incomplete month that has elapsed from the day set for the submission of the declaration to the day when it was presented. At the same time, there can be no fine (clause 1 of article 119 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated August 14, 2015 No. 03-02-08 / 47033):

• more than 30 percent of the amount of tax not paid on time, subject to payment on a late declaration;
• less than 1,000 rubles (the same penalty will be for late submission of a "zero" declaration).

2) for being late with the declaration for the reporting period (I quarter, six months, 9 months or one month, two months, etc.) they will be fined 200 rubles for each declaration not submitted on time (clause 1 of article 126 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation of August 22, 2014 No. SA-4-7 / 16692);

3) a company official may be fined from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

As a general rule, the official is the head of the organization, but it can also be another employee (for example, the chief accountant), who, by virtue of an employment contract or an internal regulatory act, is responsible for submitting tax reports to the IFTS;

For being late with the annual declaration within 10 days, the company's account can also be blocked. However, such a measure is not applied if the advance payment is submitted with delay (Determination of the Supreme Court of the Russian Federation of March 27, 2017 No. 305-KG16-16245, letter of the Federal Tax Service of the Russian Federation of April 17, 2017 No. SA-4-7 / 7288@). Therefore, the IFTS does not have the right to block the account in case of violation of the deadlines for submitting reports for 9 months.

Penalties are charged for the violated deadlines for the payment of advance payments and income tax.

If non-payment of tax occurred due to an error that led to an underestimation of the tax base for profits, then in this case the organization faces a fine of 20 percent of the amount of the arrears (clause 1 of article 122 of the Tax Code of the Russian Federation):

To avoid this fine, it is necessary to file a “clarification”, but before that it is necessary to pay the arrears and penalties (clause 4 of article 81 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of the Russian Federation dated September 13, 2016 No. 11/14/2016 No. ED-4-15/21472@).

How to submit a clarification

An amended declaration must be submitted in two cases:

• if the company found an error in the previously submitted declaration that led to the incomplete payment of tax - in case of overstatement of expenses or understatement of income (clause 1 of article 81 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of November 14, 2016 No. ED-4-15/21472@);
• upon receipt from the Federal Tax Service Inspectorate of a requirement to provide explanations on the declaration or make corrections to it (clause 3 of article 88 of the Tax Code of the Russian Federation). If, in the opinion of the company, the declaration is filled out correctly, then instead of the "clarification" it is necessary to provide explanations.

The error that led to the overpayment of tax can be corrected in the declaration for the current period.

"Updated" is submitted in the same form as the original declaration. It must be submitted to the IFTS in which the organization is registered on the day the "clarification" was submitted.

In the revised declaration, all sheets, sections and applications that were filled out in the primary declaration are filled out, even if there were no errors in them (letter of the Federal Tax Service of the Russian Federation dated 06/25/2015 No. GD-4-3/11057@).

An updated declaration at the request of the inspection in case of detection of errors during the “camera room” must be submitted to the Federal Tax Service Inspectorate within 5 working days from the date of receipt of the request. If you do not have time within this period and do not submit an explanation, the organization will be fined 5 thousand rubles under paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation. For a repeated violation within a calendar year, the fine will already be 20 thousand rubles (clause 1, article 129.1 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation did not establish other deadlines for submitting a “clarification”. However, it is better to hurry. After all, if the tax payable is underestimated and the inspection is the first to discover this fact, then the company will be fined (20 percent of the amount of the arrears, paragraph 1 of article 122 of the Tax Code of the Russian Federation).

When last year's mistakes can be corrected in the current period

By virtue of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation, errors or distortions in the calculation of the tax base for past periods discovered in the current period can be corrected in the period of their discovery in two cases:

• if the period of the error is not known;
• if the error resulted in the overpayment of tax.

Thus, this rate is applied when the base for the previous period is distorted, for example, when expenses are underestimated when receiving (discovering) last year's "primary" from the counterparty in the current period.

However, you will still have to correct the period of the error if a loss is received in the reporting period.

The financiers also recalled the norm of paragraph 7 of Art. 78 of the Tax Code of the Russian Federation: an application for a credit (refund) of the amount of overpaid tax, including as a result of the recalculation of the tax base, can be submitted within 3 years from the date of payment of the specified amount.

LETTER No. 03-03-06/2/50113 dated 04.08.2017 from the Ministry of Finance of the Russian Federation

Editor's note:

the day of payment of the tax is the day of presentation to the bank of a payment order for its payment from an account on which there is enough money for payment (clause 1, clause 3, article 45 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated 06.27.2016 No. 03-03-06 / 1 /37152).

How to transfer taxes, penalties, fines

In 2017, the following BCCs apply for transfers:

1) income tax (advance payments):

• to the federal budget — 182 1 01 01011 01 1000 110
• to the regional budget — 182 1 01 01012 02 1000 110

2) interest on income tax:

• to the federal budget — 182 1 01 01011 01 2100 110
• to the regional budget — 182 1 01 01012 02 2100 110

3) a penalty on income tax:

• to the federal budget — 182 1 01 01011 01 3000 110
• to the regional budget — 182 1 01 01012 02 3000 110

By order of the Ministry of Finance of the Russian Federation No. 87n dated June 9, 2017, the CBC was approved for transferring income tax on income from outstanding bonds denominated in rubles and issued from January 1, 2017 to December 31, 2021 to the budget. Companies will indicate the following BCC in the payment:

182 1 01 01090 01 1000 110 - for income tax;

182 1 01 01090 01 2100 110 - for fines;

182 1 01 01090 01 3000 110 - for a fine.

The new codes must be applied starting from the 2018 budget. Before this period, companies have the right to fill out payments with old CBCs.

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

What is an income tax return

This is a document that:

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

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

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

What are the ways to file a declaration?

Organizations that were listed in the previous section as taxpayers of income tax must submit declarations to the following branches of the IFTS:

• at the place of its registration;
• at the place of registration of each separate subdivision.

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

Feed method	Submission Form	Features of the method	Restrictions	Convenience
Personally (through a trusted person - a representative of the organization)	On paper	There is a need to submit a declaration in duplicate (the second copy is required to mark the date of filing the application, in case of dispute, to confirm the timeliness of submission of documents)	Both methods are applicable to organizations whose average number of employees for the previous year did not exceed 100 people.	Not convenient, no time saving. If it concerns sending through a representative, there is a need to issue a power of attorney, certify it with the seal of the organization and the signature of the head
Through the Russian Post, with a description of the attachment (by registered mail)	On paper	The inventory of the attachment and the dated receipt from the mail in this case will also serve as proof of the timely sending of the document		Not convenient, as there is a need to go to the post office
With the help of the Internet network through electronic document management operators (LLC Taxcom and others)	On electronic media	The need to connect to one of the operators	This method is mandatory for organizations whose average number of employees for the previous year exceeded 100 people (according to paragraph 3 of Article 80 of the Tax Code of the Russian Federation)	Convenient (speed of sending a document)

Deadlines for filing income tax returns

Deadline for filing a declaration	Type of tax	Taxpayers	Actual declaration form	Where is the declaration	Last payment date	Legal act
October 30, 2017 (since October 28 was a Saturday)	Income tax for 9 months	Organizations for which the reporting periods are: I quarter, six months, nine months	Income tax return, which was approved by the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / 572 dated October 19, 2016		Until October 30, 2017	According to paragraph 4 of Article 289 of the Tax Code of the Russian Federation
	Income tax for January-February-March-April-May-June-July-August and September 2017	Organizations that pay monthly advance payments for income tax		To the tax office at the place of registration	Until October 30, 2017	According to paragraph 3 of Article 289 of the Tax Code of the Russian Federation

The structure of the declaration before the changes in 2017:

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

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

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

So what are the changes:

• Lines for successors of the reorganized companies appeared in the Title Page.
• New lines appeared on Sheet 2 that are necessary to reflect the amount of the sales tax (lines 265, 266 and 267), which allows you to reduce the taxable base by its amount (the right to reduce the taxable base for income tax has been established since 2015, but there was no corresponding line to display the value of the sales fee);
• There was a sign for a taxpaying organization with a reduced tax rate of 13.5%;
• Sheet 8 appeared, in which it is necessary to reflect the income and expenses of the taxpaying organization, which independently carried out the adjustment of income tax (in case of understatement of income tax by the organization, all adjustments made must be indicated in this sheet);
• Sheet 9 appeared, which should reflect the income tax of a branch of a foreign organization or an organization with foreign control, in accordance with Article 25.13 of the Tax Code of the Russian Federation;
• 3% is now transferred to the federal budget, and 17% to the regional budget (previously there was a percentage ratio of 2 and 18)

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

Instructions for filling out the declaration: title page

An important point: Before proceeding with filling out the declaration, it is important to know the order in which it should be filled out: Title page - > Attachments to Sheet 2 - > Sheet 3 - Sheet 9 (if the organization carries out the operations listed on these sheets) - > Sheet 2 - > Section 1 .

Completing the title page:

• Information about the organization:

1. Name,
2. OKVED,
3. TIN/KPP,
4. contact details (phone).

Blank lines are marked with a dash.

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

21 - I quarter;

31 - II quarter;

33 - 9 months;

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

Instructions for completing the declaration: Section 1

Subsection 1.1:

• The line “010” is filled in, which indicates the OKTMO code, the CSC is indicated in the lines “030” (for the federal budget) and “060” (for the regional budget);
• Lines "040" and "070" contain the amount of tax surcharge for the federal and regional budgets, respectively.

Subsection 1.2:

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

Subsection 1.3:

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

Instructions for filling out the declaration: Attachments to Sheet 2

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

Annex 1 to sheet 2:

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

Appendix 2 to Sheet 2:

• Contains information on the expenses and losses of the taxpaying organization, which were received in the reporting period as a result of sales and non-operating activities;

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

Annex 4 to Sheet 2: This page contains information on the tax base, taking into account losses from previous years, however, filling out this annex for 9 months is not required (only for the 1st quarter and for the year).

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

Appendix 6 to Sheet 2 is filled in by members of the consolidated groups of taxpayers.

Instructions for filling out the declaration: Sheet 2

Sheet 2 is filled out on the basis of information from the appendices to it. Lines 010-050 contain information on income and expenses, on the basis of which the profit or loss of the organization is calculated.

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

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

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

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

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

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

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

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

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

Administrative liability follows a violation of the deadline for submitting a declaration to the tax authority or failure to submit this document. An official (by a court decision) is fined in the amount of 300 to 500 rubles, and an organization is fined in the amount of 1/20 of the tax amount for the delay period, and the amount of the fine is set in the range from 1000 rubles to 30% of the tax amount .

In case of delay for more than 180 working days, the penalty for each subsequent month is set at 1/10 of the tax amount. Administrative liability may follow even after one day of delay when submitting a "zero" declaration.

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

The most common declaration errors

1. Error in the period code: for quarterly reports, it is important to indicate the cat "31", for monthly reports "40". An example of an error: when submitting semi-annual reports, code 34 is entered (for the year). What the error entails: the tax authorities may decide that the reporting for the period has not been submitted, then the organization’s account may be blocked.
2. Error in advances: incorrect reflection in line 210 of advances of the organization. An example of an error: Organizations sum up extra indicators in line 210, and, therefore, overestimate advances. What the error entails: the organization shows an overpayment of tax.
3. Error in the declaration for the six months on past income and expenses: errors in 2016 should be indicated in lines 200 and 401 of Appendix 2, however, some organizations reflect losses in line 301. What the error entails: inspectors of the Federal Tax Service, having identified an error, will ask for clarifications to the declaration or clarification
One click call

The deadline for filing income tax returns for the first six months of 2017 is coming soon. Let's consider for whom it is relevant, how not to delay the submission of this form and reporting, and what to look for when filling out.

When to be in time

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

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

Thus, the declaration for each reporting period must be submitted to the IFTS no later than the 28th day of the month following this period. That is, the income tax return for the half year of 2017 must be submitted to the inspection before July 28, 2017 inclusive.

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

It is necessary to submit a declaration, even if for the six months of 2017 the company did not have an obligation to deduct income tax (paragraph 1, clause 1, article 289 of the Tax Code of the Russian Federation).

Which form to use

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

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

Since 2017, new rules for accounting for losses from past tax periods have been in force. To correctly reflect them in the declaration, act in accordance with the explanations given in the letter of the Federal Tax Service dated 09.01.2017 No. SD-4-3 / 61.

Introspection

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

Note that the Federal Tax Service has not yet released new ratios. This means that both accountants and inspectors can quite manage with the past control values ​​of the report in question.

The corporate income tax return is a document that clarifies the calculated profit and the amount of income tax that must be paid.

All information is verified for accuracy, and the document must be signed and confirmed by the head of the company who provides the declaration in question.

Filling out such a document will allow the company, first of all, to correlate its income to losses, see firsthand the analysis of the financial condition and, if necessary, take the necessary measures.

The declaration must be submitted by the enterprise to the relevant institution once a quarter and once a year.

Important: it is very important for the taxpayer to correctly fill out all the papers, make calculations and indicate reliable numbers. This cannot be done if you do not see a sample, do not study the procedure for filling out forms.

If you make a mistake, you may face fines, penalties and other consequences. As a rule, an accountant deals with such matters, and the boss (for example,) only signs the document.

In order to avoid mistakes, we suggest that you read this article and see with your own eyes a sample of filling out and learn about all the nuances of this case.

Filling out the declaration is a responsible matter that requires care and all the necessary knowledge. If you are already familiar with the general process, then pay attention to the following recommendations that will allow you to avoid many mistakes:

1. All numerical data must be indicated on a cumulative basis, that is, from smallest to largest.
2. It is necessary to pay attention to cleanliness and accuracy: no blots and corrections.
3. You can fill in with a pen, printer, typewriter, or any method convenient for you that allows you to save data.
4. All the information you provide must be reliable and converge with those indicators that are in the accounting department (formed at) of your enterprise and in the tax service.
5. All financial indicators are indicated in full rubles: less than 50 k - discarded, more than 50 k - rounded.
6. If you do not have any indicator, then instead of it we put a dash in the corresponding box.
7. Pages are numbered as follows: 001, 002, 015, etc.

If you make a mistake, then in no case correct it with the help of modern corrective tools. All papers cannot be stapled, and the print must be one-sided and done in Courier New font, and the size must be from 16 to 18.

You must understand the procedure for filling out an income tax return, which is as follows:

1. Title page
2. Income tax rate
3. Income tax calculation
4. Expenses
5. Pay
6. Advance tax

Each section has its own list of data that must be filled in without fail; there are also many applications.

Important: to facilitate the process of filling out such papers, try to collect all the data in advance, calculate the calculations and then enter the indicators and data into the documents.

Action algorithm

Before you lies the declaration of income tax, which consists of a dozen papers. What to do? Where to begin? If your enterprise has been operating quite recently, then you are probably faced with such work for the first time.

The main thing is not to be nervous, below is an instruction that will help you and simplify the entire process of filling out the forms:

• Start filling in the data with the attachments to sheet 02, since in order to fill out this sheet, you need exactly the indicators that you will calculate in these applications.
• The main part of the declaration for the payer is sheet 02, which must be completed without fail, all other sheets and applications are filled out separately, if necessary.
• After you fill out all the sheets and applications, proceed to fill in the subsections that are at the very end.
• It is advisable to fill out the title page at the very end, because you cannot know in advance how many pages there will be, namely, such and similar data are indicated in this section.

The very structure of the declaration is different for each payer, so you should focus only on your company. Such a thing is best trusted to the company's accountant, who knows all the nuances of the financial part and can easily carry out all the calculations.

The boss must not only sign and certify the document with the seal of the enterprise, but thoroughly study and check everything, so that in case of an error, everything can be corrected in advance.

So, you have already read all the input data and should have an idea about this document. Now let's move on to filling out the declaration.

Title page

This form contains general information that you provide at the very end. All fields must be filled in, except for those marked “To be completed by the employee in cash. organ."

First of all, provide the following information:

1. and checkpoint - you will need to indicate these data on each sheet.
2. The main codes that you will meet during filling out: 21,31,33,34 - are required to fill out declarations, the terms of which are a quarter, 6, 9 and 12 months. 35-46 - are required to fill out declarations for one month for those who are paying tax on actual income. 50 - indicated if the organization is being liquidated.
3. IFTS code
4. The name of the organization, which corresponds to the documents of the enterprise.
5. OKED code.
6. Contacts where you can be contacted.
7. Number of pages.
8. The number of documents or accompanying sheets that confirm the accuracy of the information you entered.

If a company acts as a representative, then all data are indicated on its behalf. After that, we indicate the full name of the person who signs this document and the date.

Section 1

This section includes information about the tax that must be paid. This part consists of the following subsections:

• 1. The first subsection is a mandatory component of the document under consideration. Here you must specify information about payments made to the federal and regional budgets. You can take the amount that you need to specify from sheet 02 line 270-281.
• 2. This section is completed only by those companies that make advance payments during the quarter. This indicates the amount of these payments that must be paid in the quarter. If the annual declaration is filled out, then this subsection is omitted.
• 3. This section is completed by those enterprises that pay tax on interest (not related to) or.

As you can see, in this part of the document you must indicate all the basic information about the tax and fill out 1 Subsection. All information can be taken from sheet 02, which we reviewed below.

Sheet 02

This is the most basic part of the document and at the same time one of the most complex. This is where the tax is calculated. So, let's start filling.

Sign of the taxpayer - indicate the following data that relate to your company:

• "2" if these are enterprises producing cx products.
• "3" if it is an enterprise that is a resident of a special economic zone.
• "4" if the enterprise was opened at a new deposit of raw materials.

In subsequent sheets, this sign will be the same.

Let's start with income and expenses:

• Lines 010 - 020 - indicate the profit received from the sale (Appendix No. 1)
• Lines 030-040 - indicate all the expenses of the company (Appendix No. 2)
• Line 050 displays the company's losses (Appendix No. 3)
• Line 060 is your final result, we indicate the numerical indicator of profit and result. These indicators are also indicated in line 100.
• Line 110 is filled in by those companies that carry losses from the previous period. If this does not concern you, then just skip the line.
• Line 120 is the base indicator according to which you will pay tax. This indicator is equal to the difference between rows 100 and 110.

Filling in line 210 involves entering information such as the amount of advance payments for the period for which you are making a declaration.

As for lines 290-310, they are filled in only if:

• You file a declaration for a period of 9 months.
• You submit a declaration for 11 months and at the same time switch to receiving advances in accordance with the general procedure.

Application No. 1

When we looked at the components of sheet 02, in the description of some lines there was a link to data from applications. Let's look at this part of the declaration in more detail.

Revenue figures:

• Line 010 - the total amount of revenue.
• Line 011-014 - proceeds from the sale of goods, property.
• Lines 020-022 are only required if you are a securities market participant.
• All data from app. #2
• Line 040 is the final indicator of your income from the sale of the company. This amount can be transferred to line 010.

Non-operating income is filled in according to the same algorithm.

Advice! Before proceeding to fill out the paperwork, read all the information. Since in some cases you just need to transfer the previously specified data to a new field, which saves you from new miscalculations.

Application №2

Your expenses are displayed here, in principle, all the necessary data are indicated in the same order as in Appendix No. 1, however, let's pay attention to some lines.

All production costs are divided into direct and indirect. All direct costs are shown on lines 010-030. All indirect costs are indicated in lines 040-055.

• Line 060 - indicate the price of the property you purchased, the income of which is displayed in line 014.
• Lines 070 and 071 are to be completed only by those who are a participant in the securities market, if not, skip this data.
• Line 080 displays your expenses for those operations that you indicate in Appendix No. 3.

In principle, this is the main part of the declaration of most enterprises. In some cases, it is required to fill out other sheets, but this already applies to individual cases.

Now, having familiarized yourself with all the material, you can fill out the declaration yourself, make calculations without errors and have a complete understanding of this document.

Tax return requirements

In 2019, organizations and individual entrepreneurs on OSNO submit an income tax return. The form for the 1st quarter of 2019 must be submitted before April 29, 2019. Submit a report on a form approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3-572@. In the article we will talk about filling out the declaration and checking key indicators.

Sections of income tax return

As part of the declaration, standard sheets, applications and sections. There are many, but you don't have to complete them all. Taxpayers who received income during 3 months of 2019 must complete the required sheets:

• title page;
• section No. 1, subsection 1.1 with the amount of tax that the payer needs to calculate to the budget;
• the second sheet with the calculation of income tax and annexes to it;
• Appendix No. 1 to the second sheet with sales and non-operating income;
• appendix No. 2 to the second sheet with production and sale costs, non-operating expenses and a loss, which is equated to these expenses .

The remaining sections will have to be completed under special conditions:

• Appendix No. 3 to the second sheet with calculations of all expenses for operations for which the results of financial activities are taken into account when taxing profits under Art. , 275.1 , , , art. 323 of the Tax Code of the Russian Federation, except for those reflected in the fifth sheet - filled in by organizations that sold depreciable property;
• Appendix No. 4 to the second sheet with the calculation of the loss or its part, which affects the reduction of the tax base - behindfill organizations that carry the loss received in previous years;
• appendix No. 5 to the second sheet with the calculation of the distribution of payments to the budget of the subject between the organization and its divisions— fill organizations with separate divisions(except for those who pay tax for isolations at the address of the head office);
• Appendix No. 6 to the second sheet with the calculation of tax payments to the budget of the subject among the consolidated group - filled out by organizations included in the consolidated group of taxpayers. Members of consolidated groups with separate divisions fill out Appendix No. 6a;
• third sheet - filled in by tax agents who pay dividends and interest on securities;
• 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) ;
• the fifth sheet with the calculation of the tax base for organizations that carry out transactions with special consideration for the financial result (with the exception of those that are in appendix № 3 to the second sheet) - filled in by organizations that received income from operations with securities, bills of exchange and futures transactions;
• the sixth sheet with expenses, incomes and tax base of non-state pension funds - fill 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 - filled in by organizations that received funds from targeted funding, earmarked receipts, and only in the annual declaration;
• eighth sheet - filled out by organizations that make independent adjustments to income and expenses, received through controlled transactions;
• ninth sheet - filled in by organizations that received income in the form of profits of a controlled foreign company;
• appendix No. 1 to the declaration - fill in organizations with income and expenses, which are listed in Appendix No. 4 to the procedure for filling out the declaration;
• appendix No. 2 to the declaration - completed by tax agents(according to Article 226.1 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 of 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 how to submit it, according to what regulations to fill out individual sheets.

Part of the Order is made in the form of a line-by-line instruction (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 and in which line it needs to be reflected.

If in the reporting period the company did not work and did not receive income, the income tax return for the 1st quarter can be submitted in a simplified form by filling out only the title page and section 1.1 with dashes of tax amounts payable.

1. In order for the tax authorities to understand for what period you are submitting a declaration, indicate on the title page the reporting period code “21” for 3 months (1 quarter). Carefully fill in the details fields and specify the current OKVED code, they are often updated.
2. In Appendix No. 1 to sheet 02, indicate the amount of income.
3. In Appendix No. 2 to sheet 02, indicate your expenses.
4. Complete the rest of the sections if your company has special conditions.
5. Transfer the total amounts of income and expenses from appendices 1 and 2 to sheet 02 and calculate the tax and advance payments.
6. Amounts payable reflect in section 1.1

Who is required to file income tax returns

The list of taxpayers who need to submit a declaration is specified in Art. 246 of the Tax Code of the Russian Federation. The declaration must be submitted:

• organizations from the Russian Federation and other countries that are on the OSNO and pay this tax;
• income tax agents;
• responsible members of consolidated groups of taxpayers;
• companies on a simplified tax system or UAT that pay income tax on securities or dividends of foreign companies.

By what date do you need to file a declaration?

How and where to file income tax return

According to the Tax Code of the Russian Federation, you need to file a declaration in the city (district) where your business is registered. If the business involves the presence of branches and divisions, then documents must be submitted both at their location and at the place of registration of the head office. An exception is made for very large taxpayers, they can submit a declaration to the tax authority at the place of registration (clause 1, article 289 of the Tax Code of the Russian Federation).

There are two ways to file a declaration: in electronic and paper form. The paper version is submitted by mail or through a special representative with the appropriate authority. An electronic declaration can be sent through the website of the Federal Tax Service or with the help of an EDI operator.

Important! If the organization has more than 100 employees or you are in the category of the largest taxpayers, then you can only file an income tax return in electronic format.

Consequences of late submission of the declaration

If you do not have time to submit the declaration before April 29, you cannot avoid a fine. This is written in Art. 119 of the 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 calculate to the budget 5% of the tax amount for each month of delay, but not less than 100 rubles and not more than 30% of the total tax.
• More than six months - you will have to pay 30% of the tax amount indicated in the declaration + 10% for each month of delay. Remember that even partial months are taken into account.

If you paid the tax on time, but forgot or failed to file a declaration, a fine will also be charged. The minimum fine in this case is 1,000 rubles.

Managers and accountants according to Art. 15.5 of the Code of Administrative Offenses of the Russian Federation can also be fined for lack of control and failure to meet deadlines. The fine is from 300 to 500 rubles.

Easily prepare and submit an income tax return via the Internet using the Kontur.Accounting online service. The declaration is generated automatically on the basis of accounting and is checked before sending. Get rid of the routine, submit reports and use the support of our service experts. The first two weeks new users work in the service for free. For new LLCs, a gift is 3 free months of work and reporting.