Cumulative total since the beginning of the year. All values ​​of the cost indicators of the declaration are indicated in rubles. When filling out the form by hand, numerical indicators fit into the corresponding fields from left to right. The last empty cells are dashed. In this case, the dash is a straight line drawn along the middle of the free cells along the entire length of the field. For negative numbers, the minus sign is indicated in the first cell on the left. Text indicators are filled in block letters from left to right.

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

Section 1

Section 1 reflects the amounts of income tax payable to the budget or reduced from the budget. It is filled in by all organizations that are entrusted with the obligation to calculate and pay tax. This section of the organization is filled out on the basis of the data calculated in the remaining sheets and annexes of the declaration. Therefore, it is compiled last. The amounts specified in section 1 are entered by the tax authorities into the personal account of the taxpayer.

Section 1 consists of three subsections: 1.1, 1.2 and 1.3. Each subsection is designed to reflect specific indicators.
Consider the order in which each section is completed.
Subsection 1.1 filled in as follows.

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

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

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

Agricultural producers who have not switched to the Unified Agricultural Tax pay income tax according to the following codes:

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

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

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

Organizations with separate subdivisions, when filling out subsection 1.1, should consider the following. In the declaration submitted to the tax authority at the place of registration of the organization itself, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to the organization, excluding payments from its separate subdivisions.

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

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

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

The named subsection reflects monthly advance payments payable in the quarter following the reporting period (by the deadline not later than the 28th day of each month of this quarter).

The specified subsection is included only in the declaration for the first quarter, six months and 9 months.

Organizations do not fill out subsection 1.2 in the declaration for the tax period (year). According to paragraph 2 of Article 286 of the Tax Code of the Russian Federation, the amount of the monthly advance payment payable in the first quarter of the next tax period is taken equal to the amount of the monthly advance payment payable in the fourth quarter of the previous tax period. Therefore, the tax authorities independently, on the basis of the declaration for 9 months of the current year, calculate the amounts of monthly advance payments for the 1st quarter of the next year in the personal account cards of taxpayers.

The indicator “Quarter for which monthly advance payments are calculated” is filled in declarations for the first quarter and half a year. In declarations for 9 months, this requisite is filled in only when two pages of subsection 1.2 are included in the declaration. Such a situation may arise due to the difference in the amount of monthly advance payments for the 1st quarter (code 21) of the next tax period from the amount of advance payments for the 4th quarter (code 24) of the current tax period, if separate divisions are closed or the organization is reorganized.

The subsection is completed in the following order.

By line 010 the code is indicated according to the All-Russian classifier of objects of administrative-territorial division (OKATO code).

By lines 110 and 210 the corresponding CSC is affixed.

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

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

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

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

IN subsection 1.3 reflects the amounts of income tax to be credited to the federal budget in the last quarter (month) of the reporting (tax) period for certain types of income indicated in sheets 03 and 04 of the declaration. This section is filled out by organizations paying income tax on income:

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

The section is completed as follows.

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

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

By line 020 OKATO code is indicated.

By line 030 a budget classification code (BCC) is affixed, according to which income tax on income in the form of dividends and interest on securities is paid to the budget. The BCCs were approved by Order No. 171n of the Russian Ministry of Finance dated December 21, 2012 “On Approval of Instructions on the Procedure for Applying the Budget Classification of the Russian Federation for 2013 and for the Planning Period of 2014 and 2015”.

The line “Due date for payment” reflects the last day of the deadline for paying income tax to the federal budget from a specific type of income in the last quarter (month) of the reporting (tax) period. When dividends (interest) are paid in installments, the corresponding cells indicate several terms for paying the tax.

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

The indicators reflected in lines 040 must correspond to the values ​​\u200b\u200bof certain lines in other sheets of the declaration (see table 1 below).

Table 1.

Compliance of indicators of subsection 1.3 with other lines of the declaration

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

Sheet 02

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

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

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

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

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

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

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

IN line 030 the total amount of expenses is entered, reducing the income from sales. This amount is calculated in Appendix No. 2. The indicator of line 030 must be equal to the indicator of Line 130 of Appendix No. 2.

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

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

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

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

By line 060 reflects the total amount of profit (loss) from the sale of goods (works, services) and non-operating transactions. It is equal to: line 010 + line 020 - line 030 - line 040 + line 050.

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

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

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

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

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

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

Note that if line 100 is negative, then line 120 is zero. The tax base on line 120 is also equal to zero if the indicator on line 110 is equal to the indicator on line 100.

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

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

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

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

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

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

Organizations with separate subdivisions, in order to determine the indicator of this line, need to add lines 070 of Appendix No. 5, filled in for the organization without separate subdivisions included in it, for each separate subdivision (for a group of separate subdivisions located on the territory of one subject of the Russian Federation).

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

By lines 210-230 the amounts of accrued advance payments for the reporting (tax) period are indicated. For organizations paying monthly advance payments with subsequent recalculation of tax based on the results of the corresponding reporting (tax) period, in the declaration for the 1st quarter of 2013, the indicators of these lines should be equal to the indicators of lines 290-310 of sheet 02 of the declaration for 9 months of 2012. In the declaration for the six months of 2013, the indicator of line 210 is equal to the sum of the indicators of lines 180 "Amount of calculated income tax - total" and 290 "Amount of monthly advance payments payable in the quarter following the current reporting period" of the declaration for the I quarter of 2013. Line 220 is equal to the sum of lines 190 and 300, respectively. Line 230 is the sum of lines 200 and 310. Similarly, these lines are filled in the declaration for 9 months of 2013. To fill them in, data from the declaration for the six months of 2013 are used.

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

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

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

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

By lines 240-260 the amount of tax paid outside the Russian Federation and counted towards the payment of tax is indicated. This amount is included in the payment of income tax in the event that an agreement on the avoidance of double taxation is concluded between the Russian Federation and the state in whose territory the tax was paid. At the same time, the indicators for lines 240, 250 and 260 cannot be greater than the indicators for lines 180, 190 and 200, respectively.

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

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

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

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

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

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

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

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

Organizations with separate subdivisions, the amount of income tax payable or reduced to the budget of the constituent entity of the Russian Federation at the location of these separate subdivisions, is calculated in Appendix No. 5 and reflected in the corresponding lines of Sheet 02.

The responsible participant of the consolidated group of taxpayers calculates the amount of income tax payable or deducted to the budget of a constituent entity of the Russian Federation in Annexes No. 6 to Sheet 02. Lines 271 and 281 of Sheet 02 reflect the summation of the indicators of lines 100 and 110 of these applications.

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

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

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

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

By lines 320-340 the amounts of monthly advance payments payable in the first quarter of the next tax period are indicated. These lines are filled in only in the declaration for 9 months, since the amount of monthly advance payments for the 1st quarter of the next tax period is assumed to be equal to the amount of advance payments payable in the 4th quarter of the current year.

Annexes to sheet 02

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

Annex No. 1 to sheet 02

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

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

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

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

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

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

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

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

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

Annex No. 2 to sheet 02

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

Lines 010-030 filled in by organizations that determine income and expenses on an accrual basis.

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

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

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

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

• indirect taxes presented by the taxpayer to the buyer (purchaser) of goods (works, services, property rights);
• amounts of taxes accrued in connection with the implementation of special tax regimes or the implementation of activities, income and expenses from which are not taken into account when calculating the tax base for income tax;
• income tax;
• amounts of payments accrued for excess emissions of pollutants into the environment;
• amounts of taxes that were included in non-operating expenses when writing off accounts payable;
• amounts of insurance premiums for mandatory pension, social and medical insurance accrued to off-budget funds.

Lines 042 and 043 filled in by organizations that have provided for in the accounting policy for tax purposes the reflection in the expenses of the reporting (tax) period of expenses on capital investments in the amount of not more than 10% (not more than 30% - in relation to fixed assets belonging to the third - seventh depreciation groups) of the initial cost of fixed assets funds (excluding fixed assets received free of charge) and (or) expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets.

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

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

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

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

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

By line 059 the cost of acquiring (creating) realized property rights is indicated, except for the rights to claim debt.

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

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

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

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

IN line 080 the indicator of line 350 of Appendix No. 3 is transferred.

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

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

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

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

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

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

By line 135 the depreciation method reflected in the accounting policy for tax purposes is indicated.

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

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

By line 300 losses are recognized as equivalent to non-operating expenses. The value of this line must be greater than or equal to the sum of lines 301 and 302.

Annex No. 3 to sheet 02

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

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

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

By line 040 reflects the residual value of the sold property and the costs associated with its sale.

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

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

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

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

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

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

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

By line 160 shows the negative difference (loss) received by the taxpayer upon assignment of the right to claim the debt after the due date for payment in accordance with paragraph 2 of Article 279 of the Code:

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

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

By lines 180-201 reflects data on transactions related to the activities of objects of service industries and households, including objects of housing and communal and socio-cultural spheres. Separately, the revenue from this activity, the costs incurred by service industries and farms, and losses are indicated.

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

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

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

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

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

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

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

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

Annex No. 4 to sheet 02

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

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

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

Recall that the loss reduces the tax base of the current reporting (tax) period without restrictions.

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

Please note that this calculation does not include, for example, losses received from the activities of service industries and farms, and losses from operations with securities (both circulating and non-tradable on the organized securities market), for which redemption cannot be directed profit from the main activity.

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

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

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

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

Appendix No. 5 to sheet 02

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

This appendix reflects the amounts of advance payments and tax paid to the budget of a constituent entity of the Russian Federation at the location of the organization, at the location of each separate subdivision or at the location of the responsible separate subdivision (if tax is paid for a group of separate subdivisions located in one subject of the Russian Federation).

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

Annexes No. 6 and 6a to sheet 02

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

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

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

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

If advance payments in pp. 320-340 are not reflected in the income tax return for 9 months, is it necessary to resubmit the Declaration?

Yes, if the organization has accrued monthly advances for the IV quarter of 2016 on lines 290-310 of Sheet 02 of the declaration for 9 months, and if the organization remains a payer of income tax in 2017, it is better to draw up and submit an updated declaration for 9 months. Lines 320-340 of Sheet 02 reflect advance payments for the I quarter. In the declaration for the year, lines 290-340 are not filled.

How to prepare and submit an income tax return

Lines 290–340 Advances for the next quarter

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

line 290, calculate by the formula:

If the amounts turned out to be negative or equal to zero, advance payments do not need to be transferred.

In lines 320–340, show the amount of advance payments for the first quarter of the next year. These lines must be completed once a year:

• in the declaration for nine months, if the organization transfers income tax on a monthly basis from the profit received in the previous quarter;
• in the declaration for January-November, if the organization transfers income tax on a monthly basis based on actual profit, but from the next year is going to pay tax monthly based on the profit received in the previous quarter.

Do not reflect advances for the first quarter of the next year in the annual declaration. After all, the annual declaration can be submitted until March 28. And by this time, the organization must already transfer advances for January, February and March to the budget. And if you do not declare them in advance, the payments will fall into the category of "unclarified", and the accountant will have to explain himself to the tax office.

On line 330, indicate the amount of advance payments to the federal budget, on line 340 - to the regional budget.

Calculate the total amount of monthly advance payments on line 320 using the formula:

Important: if next year the organization remains a payer of income tax, fill in lines 320-340 based on the indicators of the current year. Even if at the date of the declaration it is known that the amount of profit or the amount of tax in the first quarter of the next year will be different. In particular, it is necessary to calculate monthly advance payments for the 1st quarter based on the indicators of the current year if:

• from January 1, the organization will be entitled to pay income tax at preferential rates (for example, it will become a member of the free economic zone);
• at the end of the year, the organization will receive a loss;
• Starting January 1, reduced income tax rates will be introduced in the region.

This follows from the provisions

At the end of each reporting period established by the Inspectorate, companies are required by law to count and submit a declaration to the tax authorities, in which they indicate the amount paid to the state. This amount is displayed in a separate column when filling out line 210 for the reporting period. This column is an indicator of how much the company will pay the state in the form of advance contributions.

What does line 210 consist of

The declarant independently calculates the payment, which is paid in advance, based on the rate prescribed for the organization. Calculated from the beginning of the reporting period to the end. This is written in Art. Clause 1 of the Tax Code. There are exceptional cases when, when receiving income that has already been accrued and paid by a group of taxpayers, this amount is not indicated in the declaration (Article 286, paragraphs 4.5 of the Tax Code)

Line 210 of the declaration itself shows the income received by the enterprise and the deductions made to the budget. Lines 210 to 230 do not reflect the actual profit and loss of the organization. The line itself shows how the company pays tax, monthly or quarterly. If the data is entered correctly in other sections, line 210 itself will not cause difficulties when filling out. Based on the data already entered, indicators of line 210 are formed.

The sequence of entering data in line 210

According to Article 286, paragraph 2, at the end of the reporting period, all declarants fill out declarations and transfer taxes to the state budget. In one reporting period, the amount is charged:

• An advance payment is paid once a month in the 1st quarter of the current period. It is equal to the amount of payment due in the last quarter of the previous period.
• The monthly payment is paid to the budget in the 2nd quarter of the current period. It is equal to 1/3 of the amount of the advance payment, which was accrued in the first quarter of the current year.
• Payment every month, which is paid to the budget in the 3rd quarter. It is equal to 1/3 of the difference between the amount that was accrued for half a year.
• The monthly payment, which is paid in the 4th quarter, consists of 1/3 of the difference in the amount that was accrued for six months and nine months.

That is, you can specify it like this:

Vesna LLC makes monthly transfers divided into advance amounts.

The amount of the advance payment for the monthly payment per 1 sq. current year is known and amounts to 30,000 rubles. Of them:

• 3,000 rubles goes to the federal treasury.
• 27,000 rubles goes to the Regional Treasury.

For the entire 1st quarter, the company made transfers within the time limits established by law. During the entire first quarter, Vesna LLC paid advances in the amount of:

• 3,000*3 = 9,000 to the federal treasury.
• 27,000 * 3 = 81,000 to the local budget.

At the end of the first quarter, the company receives an income of 100,000. Then the advance payment, or rather, its amount, is (100,000 * 20% line 180) 20,000 rubles. Then the deductions are calculated as follows:

• 100,000*2% line 190 =2,000. Deductions to the federal budget.
• 100,000 * 18% line 200 = 18,000. Deductions to the local budget.

For the 1st quarter, Vesna LLC notified the tax inspectorate of changes in payments. Starting from the second quarter, the organization's income did not exceed fifteen million rubles, so it stops deducting monthly advance payments.

If for some reason the accountant, when filling out the declaration for the 1st quarter, filled out line 210, and at the same time an application was submitted to cancel the monthly payments, then the tax office will expect payment. To perform a reversal operation, it is necessary to inform the inspector about this. This follows from the Tax Code Article 286. item 3.

How to fill out a sample

All accruals for income tax - line 210 - are paid every month or quarterly. This data is reflected in document lines 210, 220, 230. In the declaration, this is sheet 2. To avoid errors that occur when filling out line 210 of the declaration, you can also use the following formula.

• D(1kv) L02S210= D (last year) L02S320;
• D (p / g) L02S210 \u003d D (1kv) L02 (s180 + S290);
• D (9 months) L02S210 \u003d D (p / g) L02 (C180 + C290);
• D (year) L02S210 = D (9 months) L02 (C180 + C290);

If, when calculating the proportional payment (advance), it turned out to be zero or negative, then no advance payments were made in the quarter. On the basis of NC Art. 287 clause 1, advance payments made during the period are counted when payments are made at the end of the reporting period.

One reporting period means a year. 1 quarter, half a year, 9 months, one year are considered as reporting periods. It follows that payments at the end of the period are credited against taxes for the next period.

If a situation arises when the payment for nine months and for the 4th quarter is less, then the taxpayer may underpay to the state treasury. The amount of money that has arisen as a result of the difference between the two periods is used to reduce the debt.

If revenues have increased, then the company that made quarterly advance payments will be required to switch to paying monthly payments. If the profit of the enterprise exceeds fifteen million rubles, the organization is obliged to make monthly advance payments.

The tax authorities will check the correctness of filling it out using the control ratios established by the letter of the Federal Tax Service of Russia dated March 23, 2015 No. GD-4-3 / 4550@. It is also useful for accountants to use the ratios before submitting the declaration to the tax office in order to make sure that there are no errors when filling it out.

In total, the tax authorities cited 44 ratios. In this article, we will consider only those that relate to the majority of VAT payers, as well as the ratios provided for the new sections of the declaration.

Control ratios for new sections

The tax authorities will check the correctness of filling in sections 8, 9 and annexes to them using control ratios 1.22, 1.23, 1.32-1.43. There are no control ratios for sections 10 and 11. And for section 12, one ratio 1.44 is provided. Let's consider them in more detail.

Section 8

This section displays information from the purchase book about transactions recorded for the past tax period. Recall that each entry in the purchase book corresponds to a separate page of section 8, line 180 of which shows the amount of VAT on the corresponding invoice, which is accepted for deduction. On the last page of section 8, line 190 is filled in, indicating in it the total amount of VAT on the purchase book to be deducted.

When checking the declaration, the tax authorities will compare the sum of the values ​​​​of lines 180 of all pages of section 8 of the declaration with the indicator of line 190 on the last page of section 8 (ratio 1.32). These values ​​must be equal. The excess of the indicator of line 190 over the sum of the values ​​of lines 180 is evaluated in control ratios as a possible overstatement of the amount of VAT to be deducted. The word "possibly" is used here because, for example, some invoices may be omitted when transferring data to section 8 of the purchase book. In this case, the sum of lines 180 of all pages of section 8 of the declaration will be less than the total VAT amount for the purchase book, which is indicated in section 8 on line 190. But this will not lead to an overestimation of the VAT amount to be deducted. After all, the amount indicated on line 190 will be correct.

Annex 1 to Section 8

It serves to reflect information from additional sheets of the purchase book.

Line 005 of the application shows the total amount of tax from the line "Total" of the purchase book. The value of line 005 of Appendix 1 to Section 8 must be equal to the indicator indicated on line 190 of Section 8 (ratio 1.22). This is explained by the fact that these lines reflect the same value - the total amount of VAT in the purchase book. Since the correctness of the value on line 190 of section 8 has already been verified by the tax authorities (ratio 1.32), a violation of the control ratio of 1.22 will be considered an excess of the value of line 005 of Appendix 1 to section 8 over the indicator of line 190 of section 8. It indicates an overstatement of the VAT amount to be deducted. Let's explain why.

Line 005 is filled in only on the first page of Appendix 1 to Section 8. There will be as many such pages as there are entries in the additional sheet of the purchase book. On each of the pages, line 180 shows the amount of VAT on the corresponding invoice, which is accepted for deduction. On the last page of Appendix 1 to Section 8, in line 190, the total VAT for Appendix 1 to Section 8 is given. It should be equal to the sum of the values ​​​​of line 005 and lines 180 of Appendix 1 to Section 8 (ratio 1.33). Therefore, if the value in line 005 is overstated, this will lead to a distortion of the indicator in line 190 of Appendix 1 to Section 8, and, therefore, to an overestimation of the VAT amount to be deducted.

Section 9

This section is intended for information from the sales book on transactions for the past tax period. Each section page corresponds to one sales book entry.

The sales value of the invoice is shown in lines 170 (sales taxed at 18%), 180 (sales taxed at 10%) and 190 (sales taxed at 0%). VAT amounts on the invoice are recorded in lines 200 (18%) and 210 (10%).

The last page of section 9 shows the totals of sales taxed at different rates: in line 230 - at a rate of 18%, in line 240 - at a rate of 10%, in line 250 - at a rate of 0%. And the total VAT values ​​are indicated in lines 260 (18%) and 270 (10%). All these totals are taken from the sales book.

The correctness of filling in section 9 will be evidenced by the fulfillment of the following control ratios:

1) the sum of lines 170 of section 9 = line 230 of section 9 (ratio 1.34);

2) the sum of lines 180 of section 9 = line 240 of section 9 (ratio 1.35);

3) the sum of lines 190 of section 9 = line 250 of section 9 (ratio 1.36);

4) the sum of lines 200 of section 9 = line 260 of section 9 (ratio 1.37);

5) the sum of lines 210 of section 9 = line 270 of section 9 (ratio 1.38).

That is, the amounts of sales and the amount of VAT on all invoices issued for transactions taxed at one rate must match the total value of sales taxed at that rate and the VAT calculated from it. The correctness of these ratios is obvious.

Failure to comply with the ratios will signal to the tax authorities about a possible underestimation of the amount of VAT calculated to be paid to the budget.

Annex 1 to section 9

Data from additional sheets of the sales book is transferred to this application.

On lines 020 (18%), 030 (10%), 040 (0%), it shows the total amounts of sales taxed at different rates from the sales book, and on lines 050 (18%) and 060 (10%) - VAT totals from the sales book. Line 070 reflects the total value of tax-exempt sales.

The values ​​of lines 020, 030, 040, 050, 060, 070 must be equal to the similar data indicated in lines 230, 240, 250, 260, 270, 280 of section 9 (ratio 1.23).

If the values ​​of lines 020, 030, 040, 050, 060, 070 of Appendix 1 of Section 9 are less, this will indicate an understatement of the amount of VAT payable to the budget. Let's explain in more detail.

The data of lines 020, 030, 040, 050, 060, 070 are filled in only on the first page of Appendix 1 to Section 9. There will be as many such pages as there are entries in the additional sheets of the sales book. On each page, in lines 250, 260, 270, the value of sales on an invoice is recorded, taxable at rates of 18, 10 and 0%, respectively. And on lines 280 (18%) and 290 (10%) - the amount of VAT on the invoice. On the last page of Appendix 1 to Section 9, the total data from the additional sales sheets is indicated:

• sales - in lines 310 (18%), 320 (10%), 330 (0%);
• for VAT - in lines 340 (18%), 350 (10%).

The control ratios for them look like this:

• line 310 = line 020 + sum of lines 250 of all pages of appendix 1 to section 9 (ratio 1.39);
• line 320 = line 030 + sum of lines 260 of all pages of appendix 1 to section 9 (ratio 1.40);
• line 330 = line 040 + sum of lines 270 of all pages of appendix 1 to section 9 (ratio 1.41);
• line 340 = line 050 + sum of lines 280 of all pages of appendix 1 to section 9 (ratio 1.42);
• line 350 = line 060 + sum of lines 290 of all pages of appendix 1 to section 9 (ratio 1.43).

As you can see, understating the values ​​of lines 020, 030, 040, 050, 060, 070 will lead to an underestimation of the total data for Appendix 1 to Section 9, and hence to an underestimation of VAT payable to the budget.

Section 12

This section contains information from invoices issued by persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, namely:

• exempt from fulfilling the obligations of a VAT taxpayer;
• non-VAT taxpayers;
• VAT taxpayers when shipping goods (works, services), the sale of which is not subject to VAT.

On line 060, it shows the cost of goods (works, services) without tax, on line 070 - the amount of VAT, and on line 080 - the cost of goods (works, services) with tax.

There is one control ratio 1.44 for the section:

line 070 = line 080 - line 060.

If the left side of the equation is less than the right side, the amount of VAT payable to the budget will be underestimated.

VAT deduction on received advances

The amounts of VAT calculated by the seller from the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services) are deductible (clause 8 of article 171 of the Tax Code of the Russian Federation). Such a deduction is made upon shipment of goods (works, services), in payment for which an advance was received, in the amount of tax calculated from the cost of shipped goods (works performed, services rendered) (clause 6, article 172 of the Tax Code of the Russian Federation).

The amount of VAT on advances received, subject to deduction from the seller from the date of shipment of the relevant goods (performance of work, provision of services), is shown on line 170 of section 3 of the declaration.

The tax authorities will check it as follows. They will sum up the values ​​of column 5 of lines 010, 020, 030 and 040 of section 3, which show the amounts of VAT calculated on the sale of goods (works, services) at the relevant rates, and compare the resulting value with the amount of VAT on line 170 of section 3. It must be less than or equal to the sum of the values ​​of column 5 of lines 010, 020, 030 and 040 of section 3 (ratio 1.11). Failure to comply with this ratio will signal to the tax authorities that either the declared tax deduction is not justified, or the tax base is underestimated.

Let us show the validity of this relation on a specific example.

Example 1

The company in the IV quarter of 2014 received advances from buyers:

1) for the supply of goods subject to VAT at a rate of 18%, in the amount of 118,000 rubles. (including VAT - 18,000 rubles);

2) for the supply of goods subject to VAT at a rate of 10%, in the amount of 110,000 rubles. (including VAT - 10,000 rubles).

VAT on advances received was paid to the budget.

In the 1st quarter of 2015, the company, on account of the received advances, shipped:

1) goods subject to VAT at a rate of 18%, in the amount of 82,600 rubles. (including VAT - 12,600 rubles);

2) goods subject to VAT at a rate of 10%, in the amount of 110,000 rubles. (including VAT - 10,000 rubles).

There were no other shipments in Q1 2015.

For part of the advance received for the supply of goods taxed at a rate of 18%, in the amount of 35,400 rubles. (118,000 rubles - - 82,600 rubles) the goods were not shipped. So, according to the provisions of paragraph 6 of Art. 172 of the Tax Code of the Russian Federation, VAT on this part of the unworked advance payment, amounting to 5400 rubles. (18,000 rubles - - 12,600 rubles), the company is not entitled to deduct.

In section 3 of the declaration for the 1st quarter of 2015, the company on line 010 in column 5 will show the amount of VAT calculated on the sale of goods at a rate of 18%, in the amount of 12,600 rubles. And on line 020 in column 5, she will write down the amount of VAT calculated on the sale of goods at a rate of 10%, in the amount of 10,000 rubles.

The sum of the values ​​of these lines will be 22,600 rubles. (12,600 rubles + 10,000 rubles).

Based on the provisions of paragraph 6 of Art. 172 of the Tax Code of the Russian Federation, the company can deduct VAT from advances received:

1) for shipped goods subject to VAT at a rate of 18%, in the amount of 12,600 rubles;

2) for shipped goods subject to VAT at a rate of 10%, in the amount of 10,000 rubles.

Consequently, under line 170 of section 3, she will declare VAT deductible on advances received in the amount of 22,600 rubles. (12,600 rubles + 10,000 rubles).

In this case, the value on line 170 of section 3 is equal to the sum of the values ​​of column 5 of lines 010 and 020. That is, the control ratio 1.11 is fulfilled.

Amount of VAT claimed for reimbursement

If the amount of tax deductions in the reporting period exceeds the total amount of calculated VAT, the resulting difference is refundable (clause 2, article 173 of the Tax Code of the Russian Federation). It is shown on line 050 of section 1 of the declaration.

The tax authorities will check the correctness of filling in this line using the control ratio 1.25. It looks like this:

if Art. 050 r. 1 > 0, then:

line 190 of section 8 + (line 190 of Appendix 1 to Section 8 - line 005 of Appendix 1 to Section 8) - (line 260 of Section 9 + line 270 of Section 9) - (the sum of lines 200 and 210 of Section 9 pages, in which line 010 = 06) + (line 340 of Appendix 1 to Section 9 + line 350 of Appendix 1 to Section 9 - line 050 of Appendix 1 to Section 9 - line 060 of Appendix 1 to Section 9) - (the sum of lines 280 and 290 of pages of Appendix 1 to Section 9, in which line 090 = 06) > 0.

That is, the tax authorities will first determine the total amount of VAT to be deducted. To do this, they will take the total amount of VAT deductible for the purchase book (line 190 of section 8) and add to it the amount of VAT deductible for additional sheets of the purchase book (line 190 of Appendix 1 to Section 8 - line 005 of Appendix 1 to Section 8).

The total amount of VAT deductible, the tax authorities:

• will be reduced by the total amount of accrued VAT in the sales book (line 260 of section 9 + line 270 of section 9);
• will be reduced by the amount of VAT on invoices issued as a tax agent (the sum of lines 200 and 210 of pages of section 9, in which line 010 = 06);
• will increase by the amount of VAT accrued on additional sheets of the sales book (line 340 of Appendix 1 to Section 9 + line 350 of Appendix 1 to Section 9 - line 050 of Appendix 1 to Section 9 - line 060 of Appendix 1 to Section 9);
• will be reduced by the amount of VAT on invoices issued as a tax agent, reflected in additional sheets of the sales book (the sum of lines 280 and 290 of pages of Appendix 1 to Section 9, in which line 090 = 06).

The resulting value must be greater than zero.

In our opinion, the control ratio formula 1.25 contains one error, namely: the amount of VAT charged on additional sheets of the sales book (line 340 of Appendix 1 to Section 9 + line 350 of Appendix 1 to Section 9 - line 050 of Appendix 1 to Section 9 - line 060 of Appendix 1 to Section 9) must not be added to the total amount of VAT to be deducted, but subtracted. After all, the amount of VAT recoverable is a positive difference between the amount of tax deductions and the amount of tax calculated on transactions recognized as an object of taxation (clause 2, article 173 of the Tax Code of the Russian Federation).

Taking into account our correction, the control ratio 1.25 can be briefly described as follows:

The amount of VAT deductible on all invoices must be greater than the amount of VAT charged on all invoices.

Let us clarify the validity of our reasoning about the error in the control ratio 1.25 using a numerical example.

Example 2

In the 1st quarter of 2015, according to the sales book, the company made the following shipments:

1) in the amount of 110,000 rubles. (including VAT 18% - 10,000 rubles);

2) in the amount of 59,000 rubles. (including VAT 18% - 9000 rubles);

3) in the amount of 33,000 rubles. (including VAT 10% - 3000 rubles).

The total value of VAT according to the sales book:

At a rate of 18% - 19,000 rubles;

At a rate of 10% - 3000 rubles.

One additional sheet was compiled for the sales book for the 1st quarter of 2015, which indicated one shipment in the amount of 17,700 rubles. (including VAT 18% - 2700 rubles).

The total value of VAT at a rate of 18% on the line "Total" of an additional sheet to the sales book is 21,700 rubles, and at a rate of 10% - 3,000 rubles.

The company did not have transactions in which it acted as a tax agent for VAT.

The total amount of VAT deductible, according to the purchase book, is 24,000 rubles.

In the additional sheet to the book of purchases for the 1st quarter of 2015, one transaction is reflected, the VAT deductible for which is 720 rubles. (18% rate). The total amount of VAT on the line "Total" of the additional sheet of the purchase book is 24,720 rubles.

The amount of VAT calculated for the 1st quarter of 2015 on transactions recognized as an object of taxation will amount to 24,700 rubles. (21,700 rubles + 3,000 rubles). And the amount of VAT to be deducted is 24,720 rubles. Therefore, in accordance with paragraph 2 of Art. 173 of the Tax Code of the Russian Federation, the amount of VAT to be reimbursed is 20 rubles. (24,720 rubles - 24,700 rubles).

In the declaration, the company will show:

on line 190 of section 8 - 24,000 rubles;

on line 005 of Appendix 1
to section 8 - 24,000 rubles;

on line 190 of Appendix 1
to section 8 - 24,720 rubles;

on line 260 of section 9 - 19,000 rubles;

on line 270 of section 9 - 3000 rubles;

on line 050 of Appendix 1
to section 9 - 19,000 rubles;

on line 060 of Appendix 1
to section 9 - 3000 rubles;

on line 340 of Appendix 1
to section 9 - 21,700 rubles;

on line 350 of Appendix 1
to section 9 - 3000 rubles.

Since the company did not have transactions in which it acted as a VAT tax agent, it does not have pages of section 9 and appendix 1 to section 9, in which line 010 = 06.

We apply the control ratio 1.25 in our version:

24 000 rub. + (24,720 rubles - - 24,000 rubles) - (19,000 rubles + + 3,000 rubles) - 0 rubles. – (21,700 rubles + + 3,000 rubles – 19,000 rubles – 3,000 rubles) – – 0 rubles = 24,000 rubles. + 720 rub. - - 22,000 rubles. – 0 rub. - 2700 rubles. – – 0 rub. = 20 rubles. > 0.

That is, we received exactly the figure that, in accordance with paragraph 2 of Art. 173 of the Tax Code of the Russian Federation is subject to compensation.

Now we apply the control ratio 1.25 as revised by the tax authorities:

24 000 rub. + (24,720 rubles - - 24,000 rubles) - (19,000 rubles + + 3,000 rubles) - 0 rubles. + (21,700 rubles + + 3,000 rubles - 19,000 rubles - 3,000 rubles) - - 0 rubles. = 24,000 rubles. + 720 rub. - - 22,000 rubles. – 0 rub. + 2700 rub. – – 0 rub. = 5420 rubles.

As you can see, we got a completely incomprehensible figure, which in no way corresponds to the amount of VAT to be reimbursed in the first quarter of 2015.

VAT payable to the budget

It is possible to check whether the amount of VAT payable to the budget in the declaration is underestimated using the control ratio 1.27.

Note that this ratio is given in a universal form, that is, when a company has not only sales transactions (taxed at rates of 18 and 10%), but also transactions taxed at a rate of 0%, as well as transactions where it acts as tax agent for VAT. Because of this, it looks quite bulky.

Since the majority of VAT payers carry out only sales transactions that are taxed at rates of 18 and 10%, we will present this ratio in a form adapted to this situation.

It will look like this:

the total amount of VAT calculated taking into account the restored tax amounts (line 110 of section 3) must be equal to the sum of the total value of VAT in the sales book (line 260 of section 9 + line 270 of section 9) with the value of VAT according to the additional sheets of the sales book (line 340 of the application 1 to Section 9 ++ Line 350 of Annex 1 to Section 9 - - Line 050 of Annex 1 to Section 9 - - Line 060 of Annex 1 to Section 9).

In other words, the total amount of calculated VAT should be equal to the amount of VAT accrued on all invoices reflected in the sales book and additional sheets of the sales book. We think that the validity of this ratio does not cause any doubts. If the total amount of calculated VAT (the value on line 110 of section 3) turns out to be less, this will indicate an understatement of the amount of VAT payable to the budget, shown on line 200 of section 3. After all, its value is determined by subtracting the line indicator from line 110 of section 3 190 section 3 (total VAT deductible). Therefore, if the value of line 110 of section 3 is underestimated, the value of line 200 will also be underestimated.

VAT deductible

To check the fact of overstatement of the VAT amount to be deducted, the tax authorities will use the control ratio 1.28. Like the previous ratio, it is given in a universal form.

If the company carries out only sales transactions taxed at rates of 18 and 10%, the ratio of 1.28 will look like this:

the total amount of VAT to be deducted (line 190 of section 3) must be equal to the sum of the total value of VAT indicated in the purchase book (line 190 of section 8) with the total amount of VAT on invoices reflected in the additional sheets of the purchase book (line 190 of annex 1 to section 9 - - line 005 of Appendix 1 to section 9).

If the value of line 190 of Section 3 is higher, the VAT to be deducted is overstated.

What is the procedure for completing lines 210-351 in Sheet 02 of the income tax return, with the exception of lines 260-267 and 350-351 of the 2016 income tax return?

The organization pays monthly advance income tax payments. The organization is not a sales tax payer, is not outside the Russian Federation and is not a member of regional

The form, format of presentation and the procedure for filling out corporate income tax (hereinafter referred to as the Declaration, Procedure) are established by order N ММВ-7-3 / 572@ dated 10/19/2016. According to the letter of the Federal Tax Service of Russia dated December 21, 2016 N SD-4-3 / 24514 for the tax period of 2016, tax returns for corporate income tax had to be submitted in the named form.

The procedure for filling in lines 210-351 of Sheet 02 of the Declaration is established by section V of the Order. According to clause 5.8 of the Procedure, lines 210-230 of Sheet 02 of the Declaration indicate the amounts of accrued advance payments for the reporting (tax) period.

At the same time, organizations paying monthly advance payments, in lines 210-230, indicate the amounts of advance payments according to the Declaration for the previous reporting period of this tax period and the amounts of monthly advance payments due on the 28th day of each month of the last quarter of the reporting period.

Recall that the tax period for corporate income tax is a calendar year (clause 1, article 285 of the Tax Code of the Russian Federation). The first quarter, six months and nine months of a calendar year are recognized as reporting periods (paragraph one, clause 2, article 285 of the Tax Code of the Russian Federation).

When submitting the Declaration for 2016, the previous reporting period is 9 months of 2016.

Therefore, when filling out the Declaration for 2016, lines 210-230 indicate the total amount of advance payments for nine months of 2016 and monthly advance payments payable in the 4th quarter of 2016. At the same time, the amount of the monthly advance payment payable in the fourth quarter of the current tax period is assumed to be 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 half a year (paragraph five, clause 2, article 286 Tax Code of the Russian Federation).

Thus, in lines 210-230 of the Declaration for 2016, the sum of lines 180-210 and lines 290-310 of the Declaration for 9 months of 2016 is to be reflected (see also letter of the Federal Tax Service of Russia dated 14.07.2015 N ED-4-3 / 12317@ " On the control ratios of the indicators of the tax declaration for corporate income tax). That is, the amount of advance payments on income tax actually paid in 2016 is indicated.

In accordance with paragraph 5.10 of the Procedure, line 270 of Sheet 02 of the Declaration indicates the amount of tax payable to the federal budget, which is determined as the difference between line 190 and the sum of lines 220 and 250, if the indicator of line 190 exceeds the sum of lines 220 and 250 (line 190 - line 220 - line 250 if line 190 is greater than the sum of lines 220 and 250).

On line 271, the amount of tax payable to the budget of a constituent entity of the Russian Federation is determined as the difference between line 200 and the sum of lines 230 and 260, if line 200 exceeds the sum of lines 230 and 260 (line 200 - line 230 - line 260, if line 200 is greater than the amount lines 230 and 260).

At the same time, for an organization that does not have separate divisions, lines 270 and 271 must correspond to lines 040, 070 of subsection 1.1 of Section 1 of the Declaration.

In other words, lines 270 and 271 reflect the amount of tax payable to the budget for 2016, determined as the difference between the amount of actually accrued tax reflected in line 190 of the Declaration (clause 5.7 of the Procedure) and the amount of advance payments paid during the tax period.

If the paid advance payments exceed the amount of the calculated tax reflected in line 190 of the Declaration, the difference is subject to reflection in lines 280 and 281 of Sheet 02 of the Declaration.

According to paragraph 5.11 of the Procedure, lines 290-310 indicate the amount of monthly advance payments payable in the quarter following the reporting period for which the Declaration is submitted.

At the same time, lines 290-310 are not filled in the Declaration for the tax period. This is due to the fact that 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 (paragraph three, clause 2, article 286 of the Tax Code of the Russian Federation, letters from the Federal Tax Service of Russia dated 13.10.2011 N ED-4-3/16970, dated 14.04.2011 N KE-4-3/5985, dated 11.12.2009 N 3-2-10/30). That is, the amount of the advance payment payable in the 1st quarter of 2017 is equal to the amount of the advance payment payable in the 4th quarter of 2016.

Lines 320-340 in the Declaration for the tax period are also not filled out, but are filled out in the Declaration for nine months, and they indicate the amount of monthly advance payments payable in the first quarter of the next tax period. The amount of monthly advance payments for the first quarter is taken equal to the amount of monthly advance payments payable in the fourth quarter (except for the cases specified in clause 4.3 of the Procedure).

Prepared answer:

Legal Consulting Service Expert GARANT

professional accountant Bashkirova Iraida

Response quality control:

Reviewer of the Legal Consulting Service GARANT

auditor, member of the RAMI Vyacheslav