Profit declaration form for the 3rd quarter of the year. What is the procedure for filling out an income tax return - an example

The income tax return in 2017 has changed: it has become even larger in volume and more complex. But, as before, you only need to fill out sheets with information about the operations that the organization had during the reporting period. The rest do not need to be included in the reporting. We'll tell you what to pay attention to.

Income tax return in 2017: form

Since 2017, a new form of income tax declaration has come into force. The form was approved by the Ministry of Finance by order dated October 19, 2016 No. ММВ-7-3/

Download the income tax return form 2017

You can submit the form on paper by printing the form from the link above if the average number of employees of the organization for 2016 is ≤ 100 people. If this requirement is not met, then the report must be submitted exclusively in electronic form, using the specified electronic reporting format. To do this, you need to check the update of the program that generates the report. Otherwise, there is a risk of sending reports using the old form. Then the tax authorities will not accept it and will fine you for violating the deadline.

The 2017 income tax return form contains nine sheets, several sections and subsections. The declaration was supplemented with two new sheets - 08 and 09. They are filled out by organizations that reduce the tax base due to the use of low prices for transactions with affiliated companies, as well as by controlling organizations.

The declaration must include:

• title page;
• subsection 1.1 of section 1;
• sheet 02;
• appendices 1 and 2 to sheet 02.

In addition, the following features of the reporting composition should be taken into account.

Subsection 1.3 section 1 filled out by organizations that receive dividends and interest as income.

Appendix 4 to sheet 02 Income tax returns are filled out if the organization plans to reduce the tax base of the current period by the amount of losses incurred in previous periods.

Appendix 5 to sheet 02 filled out by companies that have separate divisions. The declaration is submitted at the place of registration of the organization itself and the registration of each separate division. The organization itself must fill out Appendix 5 for all separate divisions. Each division submits a declaration with Appendix 5, filled out only for itself.

Appendices 6, 6a and 6b to sheet 02 of the declaration must be completed if the organization is a member of a consolidated group of taxpayers (Article 321.2 of the Tax Code of the Russian Federation).

Sheet 03 include in their calculations tax agents paying dividends and interest on state and municipal securities. Three sections of sheet 3 are devoted to this information. Section B details information about the income paid and is filled out for each recipient.

Sheet 04 refers to income taxed at a rate different from the basic one. This sheet is filled out separately for each of the seven types of income listed at the beginning of the sheet. The next, fifth sheet is filled out if the organization operates with securities, derivative financial instruments or financial instruments of futures transactions that are not traded on the market.

Sheet 06 intended for non-state pension funds, sheet 7 - for organizations receiving targeted funding, in particular, for charitable foundations.

Organizations carrying out transactions with related parties have the opportunity to adjust income and expenses for these transactions.

Sheet 08 income tax returns are intended for organizations that independently adjust income and expenses received under controlled transactions with related parties (Chapter 14.1 of the Tax Code of the Russian Federation). The introduction of this sheet is a significant change to the tax return form.

For tax purposes, interdependent persons are those who can influence the financial results of transactions between themselves due to any peculiarities of internal relations. For example, interdependent companies are those owned by the same shareholder, or companies one of which owns more than 25% of the authorized capital of another company directly or indirectly.

An example of filling out an income tax return in 2017

Example of filling out a 2017 income tax return (monthly advance payments)

Please note that checking income tax and VAT returns is now the most expensive. It is in reporting on these taxes that inspectors encounter errors most often. Therefore, check in your report whether you have calculated your income and expenses correctly.

What to check in your 2017 income tax return

There are two types of income due to which errors occur in declarations - revenue from services and fines from debtors.

Recognize income for services rendered in the period to which they relate. For example, take into account the revenue from services provided in September in the declaration for the third quarter. Even if you drew up an act of services rendered in October or later (letter of the Ministry of Finance of Russia dated February 17, 2017 No. 03-03-06/1/9283).

Include fines, penalties or penalties for debtors in income. But only if the counterparty transferred the money or signed a reconciliation report and acknowledged the debt. To check this, tax authorities will ask for clarification and primary documentation. Do not ignore the request and submit the acts, otherwise the tax authorities will reduce your income. Also, do not include income if the debtor has not acknowledged the debt.

The two most common errors that may be made in the income tax return in 2017 are:

1. Indicators do not match . In the income tax return, the company could show expenses from the liquidation of written-off fixed assets in line 204 of Appendix 2 of Sheet 02, but forgot to show income in line 102 of Appendix 1. This is an error. Indeed, in line 102 the company reflects the cost of materials that were identified during the inventory or received free of charge when dismantling written-off property. Correct your reporting so that there are no additional charges.
2. Expenses without revenue. If there is no revenue in Appendix 1 of Sheet 02 of the profit declaration, but there are direct expenses in lines 010–030 of Appendix 2 of Sheet 02, the tax authorities will send a request for explanations. Explain, for example, that you had a free sale. If you cannot explain, then correct the reporting to avoid additional charges. Direct expenses can only be written off as they are realized (clause 2 of Article 318 of the Tax Code of the Russian Federation).

The procedure for filling out an income tax return is described in Order No. ММВ-7-3/572@ of the Federal Tax Service of Russia. It contains a wealth of information in descriptive and tabular forms. We will show you how not to get lost in this document and draw up a declaration in accordance with its requirements.

We report in 2019 for the profit of 2018 (how to follow the rules from order No. ММВ-7-3/572@ using an example)

Let's look at an example of filling out an income tax return.

Stroymarket LLC began operating in October 2018. The company has been switching to the simplified tax system since 2019, but for the months worked in 2018 it is required to submit an income tax return to the tax authorities.

The company did not have enough money for an experienced chief accountant, so tax reporting for 2018 had to be filled out by an ordinary accountant. He was familiar with the basic principles of filling out tax returns, but he had never submitted a profit declaration.

To begin, the novice accountant downloaded the current declaration form from our publication "Completing the annual income tax return".

Having studied the composition of the declaration, he was confused: sections, subsections, sheets, lines, codes, applications... How to deal with this?

It is not necessary to fill out all declaration sheets without exception. For clarity, we will divide the entire volume of the declaration into 2 parts:

• sections, subsections and sheets required for submission (block 1);
• remaining elements of the declaration (block 2).

For clarity, we presented both blocks in schematic form:

In any case, you cannot do without filling out block 1 of the declaration, even if during the reporting year you did not have any income or expenses involved in the calculation of income tax.

Which sheets of the income tax return to fill out if there are no tax income and expenses, find out from the material “Zero income tax return: how to fill out correctly?” .

But the sheets, sections, subsections and appendices from block 2 do not need to be filled out if the operations or activities indicated in them do not apply to you:

Continuation of the example

The accountant of Stroymarket LLC analyzed both blocks and found out that he did not need to fill out the components of the declaration from block 2.

Thus, for Stroymarket LLC, the minimum permissible volume of the declaration is limited to block 1. He focused his attention on it.

For the example under consideration (when filling out block 2 is not required), it is optimal to use the following scheme for filling out a tax return for income tax:

Thus, the minimum allowable volume of the declaration will be completed in only 4 steps (logical and without confusion).

You will find step-by-step instructions for writing off past debts in this publication.

You may ask why, after the title page, you immediately go to the appendices? This way you can consistently approach the calculation of tax reflected in sheet 02 — Without the data from this sheet, it is impossible to fill out subsection 1.1 of section 1.

From the following sections you will learn about the features of filling out the declaration sheets indicated in the diagram.

Why do we focus only on the tax period code? The fact is that for this declaration there is an extended list of applicable codes (for the annual declaration there are 5 of them).

If code “34” is usually entered in the declaration for the year ( see, for example, the rules for filling out a property tax return, Unified Agricultural Tax, etc.), in the income tax return, in addition to “34,” other codes are used.

The choice of the required code depends not only on the period for which the declaration is submitted, but also on other factors (belonging to the consolidated group of taxpayers) and reporting frequency:

And one more tax period code exists for this declaration — "50". Apply it if you are reporting for the last tax period due to the liquidation of the company or its reorganization.

Otherwise, filling out the title page should not cause any difficulties, since it contains a fixed set of company registration data and is filled out according to the same rules for most declarations.

Appendix No. 1 to sheet 02 is entirely devoted to income involved in the calculation of tax. To fill it out you will need to collect data:

• about sales revenue;
• non-operating income.

This article will tell you what applies to non-operating income.

Fill in only those lines for which the indicators in your company for the reporting year are not zero (see diagram below):

Continuation of the example

Appendix No. 1 to sheet 02 accountant LLC“Stroymarket” filled in on the basis that, in addition to revenue from the sale of its own goods and services, the company has no other types of revenue and non-operating income (see table below):

Thus, in Appendix No. 1 to sheet 02 (as well as in the other sheets of the declaration):

• numerical values ​​are entered in the specified lines;
• Lines for which there is no data are crossed out.

A sample of filling out the income tax return - 2019 (based on the results of 2018) can be found at the link.

• on costs associated with production and sales;
• non-operating expenses;
• losses equated to non-operating expenses.

Please adhere to the following guidelines when completing this application:

• Generate information on direct and indirect expenses based on your accounting policy.

Find out about the nuances of tax accounting for direct and indirect expenses.

Continuation of the example

Appendix No. 2 to sheet 02 accountant LLC“Stroymarket” filled out based on the accounting data on the costs incurred by the company, taking into account the provisions of the accounting policy:

• In line 041, do not forget to include (including) information about insurance premiums.

• Form the amount of expenses taking into account not only the requirements of the Tax Code of the Russian Federation, but also the explanations of officials. For example:

Consumption	Explanations
The costs of maintaining mothballed objects of industrial enterprises (service industries and farms) can be taken into account when calculating income tax on activities related to the use of these objects.	Letter of the Ministry of Finance of Russia dated December 11, 2017 No. 03-03-06/1/82258
Expenses for electronic air tickets can only be recognized based on the actual transportation, which must be documented. Find out what documents to confirm expenses.	Letter of the Ministry of Finance of Russia dated December 18, 2017 No. 03-03-RZ/84409
The costs of holding a New Year's corporate party will not be included in tax expenses.	Letter of the Ministry of Finance dated September 11, 2006 No. 03-03-04/2/206
Compensation for kindergarten fees paid to employees cannot be taken into account when calculating income tax.	Letter of the Ministry of Finance dated September 22, 2017 No. 03-03-06/1/61518.
To write off fire losses as non-operating expenses, you will need to collect a package of documents. What documents are needed? listed .	Letter of the Ministry of Finance dated October 17, 2017 No. 03-07-11/67464

Even more useful information about tax expenses can be found in our section “Income Tax Expenses - List”.

Sheet 02 of the income tax return is intended for calculating the tax itself. It requires:

• reflect income (lines 010 and 020) — information is taken from Appendix No. 1 to Sheet 02;
• enter the expense amounts (pages 030 and 040) — data is transferred from Appendix No. 2 to sheet 02;
• record the amount of losses (page 050) — information on the amount of loss is transferred from Appendix No. 3 to Sheet 02;
• calculate the tax base (profit or loss), reflecting the result of the calculations on page 100.

What should a taxpayer prepare for if a loss is reflected on page 100? We will tell you in the material “What are the consequences of reflecting a loss in the income tax return?” .

Continuation of the example

LLC specialists“Stroymarket”, having analyzed all the company’s income and expenses (for completeness, validity, as well as documentary evidence), filled outist 02 income tax return with the following data:

This tax OOO“Stroymarket” is obliged to pay to the budget, since it will not be possible to reduce it by paid advances (according to the example, the company began its work in the last quarter of 2018 and did not pay advances).

To fill out subsection 1.1 of section 1 of the income tax return, you will need 3 types of information:

• OKTMO code (page 010).

• KBK for payment of tax to the federal budget and the budget of a constituent entity of the Russian Federation.

Find out more about them Here .

• The amount of income tax distributed among budgets.

Find out at what rates income tax is paid to each budget.

Results

The example of filling out an income tax return for 2019 (based on the results of 2018) discussed in our material will help you navigate the many sections, subsections, sheets and appendices of this tax report.

Each company creates its own set of these declaration elements depending on what types of income and expenses were in the past year, what activities the company is engaged in, whether it has branches, etc.

Carefully verified information reflected in the declaration (taking into account changes in legislation and clarifications of officials) will help the company correctly calculate tax obligations and pay the income tax budget in full.

The declaration reflects the financial activities of the organization and shows its profit or loss. It indicates income and expenses incurred. The declaration also reflects the benefits and discounts available to the enterprise, as well as other information. Based on this document, the inspectorate monitors the timeliness of tax payment and its amount.

Tax report can be given in two ways: remotely, through special programs, or personally to the inspection on paper (if the company employs less than 100 people).

The tax rate is 20% . If expenses exceed income, i.e. The organization has no profit and submits a zero declaration.

The declaration is submitted:

• all domestic companies not involved in the gambling business and located on OSNO;
• companies paying dividends or interest on securities to legal entities (the type of taxation does not matter);
• companies located under the simplified tax system or unified agricultural tax, but at the same time receiving income from government bonds and other securities (only from this profit);
• foreign organizations with representative offices in Russia;
• companies that are part of consolidated groups of taxpayers.

Due dates and form in 2018

The tax is calculated at the end of the tax period - one calendar year. The annual return for the previous year is submittedbeforeMarch 28.

There are also reporting periods, after which advance payments are transferred to the state treasury and reporting is submitted.

This period is considered to be a quarter or, if the organization determines tax based on the profit received, a month. The law establishes that the 28th day of the month following the reporting month is the last day for filing a declaration. If the date falls on a weekend or holiday, the due date is moved forward by the number of holidays or weekends.

The declaration consists of 35 sheets, however, most organizations do not need to complete them all, just 5 pages is enough. The document is being filled out cumulative total. Indicators are taken into account in full rubles. Values ​​less than 50 kopecks are not taken into account, more are rounded.

Always fill out: title page, subsection 1.1., sheet 02 and two appendices to it. Other pages are provided if necessary.

Title page

IN title page are filled in:

1. Information about the organization: name, OKVED, INN, KPP, contact phone number. If after filling out the name of the organization there are empty lines left, a dash is placed in them.
2. Information about the tax authority to which the declaration is submitted (name, address).
3. Year, tax (reporting) period code. Reporting period codes vary depending on the frequency of transfer of advance payments. Companies whose reporting period is a quarter use the following codes: 21, 31, 33 and 34. First quarter, half year, 9 months and year, respectively.
4. Organizations that transfer advances monthly consistently use codes 35-46, where 35 is the first month, and 46 is the year.
5. Correction number. If the declaration is submitted for the first time, it is entered 0. If it is necessary to make changes in the same reporting (tax) period, they are numbered 001, 002, etc.
6. Number of pages in the document and date.
7. If the declaration is submitted through a representative, information about him is filled out.

Section 1

In the first subsection, line 010 indicates the OKTMO code. Lines 030 and 060 indicate BCC.

The tax rate is 20%, but the money is distributed across two budgets: federal and regional

Lines 040 and 070 indicate the amount of tax that needs to be paid. In this case, advance payments already transferred are taken into account.

For example: the annual profit of the enterprise amounted to 2,160,000 rubles. The declaration for 9 months indicated a profit of 1,550,000 rubles.

Let's calculate the amount of tax to budgets. Profit on which tax was not calculated:

2,160,000 – 1,550,000 = 610,000 rubles.

The following is paid to the federal budget:

610,000 * 2% = 12,200 rub.

The regional budget is paid:

610,000 * 18% = 109,800 rub.

Subsection 2 is intended for companies that make advance payments every month. The quarter is entered in line 001. Further, the payment amounts are specified by month of the quarter and by source of receipt. Lines 120-140 reflect advance payments to the federal treasury, lines 220-240 - to the regional one.

Subsection 3 is required for companies receiving dividends. In line 010 the value 1 is entered. Codes OKTMO and KBK are filled in. In lines 01-21 the dates of tax payment are entered (one day is given after receipt of income), and in the columns opposite - its amount.

Sheet 02

Fields 010-040 take into account all income and expenses associated with sales and not.

Line 050 is used to reflect losses. Line 060 shows profit (income minus expenses), and field 070 indicates income that can be excluded from it (if any).

Also in this sheet, in lines 080-110, information is filled in, depending on the specifics of the organization’s activities: the availability of benefits, losses that reduce the tax base, non-taxable income. In lines 140-170 the amount of tax rates is filled in. And in lines 180-200 - the amount of tax for the entire period.

Then the advance payment of the previous period is entered (filled out according to the previous declaration) and the amount to be paid is determined. Returning to the example, it turns out that the organization made a profit of 2,160,000 rubles for the year, based on a rate of 20%, the tax for the year will be 432,000 rubles. At the end of 9 months, an advance payment was paid to the budget in the amount of:

1,550,000 * 20% = 310,000 rub.

Accordingly, the following remains to be paid into the budget:

430,000 – 310,000 = 120,000 rubles.

Appendices 1 and 2 to the sheet detail income and expenses. First, in Appendix 1, line 010 indicates the total revenue from sales, then in lines 011-014 it is described in more detail. Finally, non-operating income is filled in. The application for expenses is filled out in the same way.

Appendix 3 is completed for income from the sale of depreciable property, outstanding accounts receivable, land purchased from the beginning of 2007 to the end of 2011, as well as organizations incurring production maintenance costs.

Appendix 4 is completed if there is an untransferred loss. Appendices 5 and 6 are filled out by companies that have separate divisions or are members of consolidated taxpayer groups, respectively.

Sheet 03

Used by tax agents shows the calculated tax on dividends. The basis for filling out is the decision of shareholders (if there are several of them, several sections are filled out).

Section A. First, it is necessary to note whether the tax agent is an issuer. Then the type of income is indicated, as well as the period code from the title page. The year for which the payments were made is reflected.

Lines 001 and 010 indicate total dividends (D1). Field 020 shows income paid to Russian companies. Fields 021-024 detail the previous tax rate indicator. If there are other sources of payments, individuals and foreign companies must fill in fields 030-070.

Line 081 reflects the income from which tax is calculated (D2). In line 080, income that is not taken into account for taxation (0% rate) is added to it. To fill in lines090, 091 and 092use formulas:

D1 - D2 = 090

023 / 001 * 090 = 091

021 / 001 * 090 = 092

Line 091 * 13% = line 100

Lines 110 and 120 indicate the amounts of dividends already paid in previous or current periods, respectively.

Section B is a detail to section A and is filled out for each source of payment. Field 060 is the amount of income, field 070 is the tax on it.

Section B reflects the amount of income and the calculated tax on it for government securities.

Sheet 04

Intended for companies that receive income in the form of dividends on government or private securities. They are taxed at rates of 15%, 13%, 9% and 0%. Select the required code in the appropriate field. If there is income from different types of securities, fill in several sheets.

Line 010 shows the total amount of income. Line 020 indicates income that can reduce the tax base. The tax rate (030) is determined by the type of dividends. Line 040 – tax amount.

Fields 050 and 060 are used if there is income from shares in foreign companies (“Type of income” - 4); amounts paid outside the Russian Federation in previous and current reporting periods are reflected here.

Line 070 shows the amount of tax for previous reporting periods, line 080 - for the current quarter.

Sheet 05

If the company has transactions with securities that are accounted for in a special manner, sheet 05 is filled out. A code is selected that reflects the essence of the transaction. Codes “1” and “2” are not used by professional market participants.

Field 010 – the amount of income from disposal, broken down by lines 011-014. Field 020 - expenses with details on lines 021-024. They are accounted for at the cost of acquiring the security. Field 040 - profit. The profit adjustment is carried out on line 050. The final result is reflected in line 060.

If an organization has a loss that can reduce the tax base, it is entered in field 080. In line 100, the tax base is adjusted taking into account this indicator.

Sheet 06

Fill in only NPF. Field 010 shows their total income. Fields 020-110 specify them by individual types.

Line 120 indicates the amount of pension reserves placed by NPFs. This amount also includes the balance of insurance reserves available to the organization at the beginning of 2002.

Line 130 (the sum of lines 140-180) shows the amount of profit received from interest on the placement of funds and securities, taken into account based on the Central Bank refinancing rate.

When calculating, other expenses are excluded from lines 200 and 220. Line 190 reflects expenses incurred in connection with the placement of reserves.

Lines 200 and 210 take into account expenses incurred during the sale or disposal of securities traded or not traded on the Securities Market, respectively. Line 220 reflects expenses incurred in the implementation of other projects.

Line 230 of the NPF indicates the percentage of deductions from income that it uses for statutory activities. Lines 240, 241 and 242 reflect the amounts of deductions for the formation of property (the sum of lines 250-320).

The profit received by the fund from operations with securities is shown on line 330 (traded on the securities market) or on line 350 (non-traded on the securities market). Income from other investments is reported on line 390.

Fields 340, 360 and 400 reflect the amounts that can be excluded from profit. If there is a loss in lines 330, 350, 390, the tax base is recognized as equal to “0”.

Profit received from the placement of government (municipal) securities is indicated in lines 370 and 380.

Then the tax bases are calculated separately by type of profit, these are lines 410, 450 and 490. Line 530 indicates the final result for calculating the tax.

Lines 460-480 and 500-520 reflect the amounts of losses for the past, current and future periods, respectively.

Sheet 07

Designedfor non-profit charitable organizationstions. They report on the intended use of allocated funds. Government subsidies and budgetary allocations are not taken into account.

Column 1 contains the codes of the funds received. The date of receipt of funds and the period of use are reflected in columns 2-5. Receipts from previous periods that were not fully used are taken into account.

The amount of property, funds, period of use that has not expired is indicated in columns 3-6.

Column 4 shows the amount of funds used for their intended purpose. If there are funds used for other purposes or not used at all, column 7 is filled in. They are included in non-operating income.

Sheet 08

To be filled inwhen an enterprise has interdependentcounterparties,and transaction pricesormarket. To avoid understated profits and tax audits, the company can independently adjust the tax base.

The section also allows you to display symmetrical (as income increases, expenses increase) and reverse adjustments. A separate sheet is filled out for each correction, even if there is only one counterparty.

When filled out, the corresponding adjustment code is reflected. If we are talking about independent or symmetrical adjustments, it is necessary to attach an explanatory note that will allow the transaction to be identified.

• country of registration code;
• registration number in the country of registration (to be filled in if the counterparty is a foreign company);
• Name.

Lines 010-040 indicate the amount of the adjustment. Lines 010 and 020 are income from sales and non-operating income, respectively. Lines 030-040 – expenses. If the adjustment leads to an increase in the indicator, 1 is put in the “Characteristic” column, if it leads to a decrease - 0. Line 050 is the total, the sum of the four previous lines.

Line 050 indicates the calculated adjustment value, calculated as the sum of the numerical values ​​of completed lines 010-040 (modulo).

Lines 060 and 070 reflect income and expenses from disposal (for transactions with securities). The sign is affixed in the same way. Line 080 summarizes the total (060 + 070).

Sheet 09

In chapterAThis sheet fills in information about the controlled foreignorganizations:

• number specified in the notice of controlled foreign companies;
• full name;
• country of registration code;
• registration number and date of registration (in field 7);
• taxpayer code;
• address;
• share in the profits of this company;
• tax benefits (if any).

Section B1 is intended for companies falling under paragraphs. 1 clause 1 art. 309.1. Tax Code of the Russian Federation. The number of the controlled company is entered, identical to sheet A. Then the digital currency code is indicated (according to financial statements).

Line 010 shows total profit before taxes. Line 020 reflects the amount of adjustment to this profit. Lines 021-023 show the amount of dividends that go towards reducing profits. Lines 024-032 reflect income and expenses that do not affect the tax base.

Line 040 (adjusted profit) = line 010 – line 020

Field 050 shows the loss, field 060 shows the tax base (040 – 050). If the result is a negative value, “0” is entered in the declaration. Indicators in lines 010-060 are filled in in currency.

Line 070 displays the value of the tax base in terms of Russian currency. The tax amount is indicated in line 090.

Section B2 is intended for companies falling under paragraphs. 2 p. 1 art. 309.1. Tax Code of the Russian Federation. Fill in the same way.

Such a declaration is submitted in a simplified form on sheet 02; in its appendices only the TIN and KPP of the organization, the tax rate and page number are filled in. The remaining columns are marked with dashes. If the organization had income and expenses, but no net profit, the declaration is filled out in the usual manner and “zero” is called only conditionally.

Possible penalties for failure to provide

Failure to submit or late submission of a declaration is punishable by administrative responsibility. By decision of the court, a fine may be imposed on an official from 300 to 500 rubles. The organization is subject to fine 5% from the tax amountfor all months of delay(even for less than a month).

The fine imposed cannot be less than 1000 rubles. The upper limit is 30% of the tax amount. If the delay exceeds 180 days, an additional fine of 10% of the tax amount is charged for each subsequent month. Accounting is carried out in working days.

It is possible to hold an organization accountable even if the deadlines are missed by one day and even if a “zero” declaration is submitted.

You can learn more about the filling features from the video:

Taxation is a dynamically developing process. Changes to the Tax Code of the Russian Federation are made with enviable regularity, and the dates of their entry into force can be different - from one day to several years. Some amendments even come into effect retroactively. Let's look at the most important innovations of 2019 that an accountant will have to take into account in his work.

Free transfer

The object of taxation is, among other things, the gratuitous transfer of goods, works, and services (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Consequently, when transferring objects not listed in paragraphs to the state treasury free of charge. 2 p. 2 art. 146 of the Tax Code of the Russian Federation, for example, for socio-cultural purposes, an object of VAT taxation arose. Starting from July 1, 2019, the transfer of social and cultural objects free of charge to the treasury of a republic within the Russian Federation, territory, region, federal city, autonomous region, autonomous district, to the municipal treasury of the corresponding urban, rural settlement or other is excluded from taxation. municipality. The corresponding addition has been made to paragraphs. 2 p. 2 art. 146 of the Tax Code of the Russian Federation.

Thanks to the new paragraph. 19 clause 2 art. 146 of the Tax Code of the Russian Federation, transfer on a gratuitous basis to the state treasury of the Russian Federation is not recognized as an object of taxation not only for movable, but also for immovable property. This eliminates the controversial issue related to the payment of VAT when transferring property to the treasury.

When transferring property free of charge, the transferring party has the obligation to charge VAT, as in a normal sale transaction. At the same time, it is possible to deduct input VAT. However, at the time of gratuitous transfer of real estate, an obligation to restore VAT may arise. The legislator did not forget to make changes here (to clause 10 of Article 171.1 of the Tax Code of the Russian Federation): it is not necessary to restore VAT previously accepted for deduction when transferring real estate to the state treasury (Federal Law dated April 15, 2019 No. 63-FZ).

VAT deduction when exporting works and services

On July 1, changes regarding the deduction of VAT on the export of works and services came into force (Federal Law No. 63-FZ dated April 15, 2019). Let's look at these changes in comparison with the previous procedure.

Until July 1, 2019:

• Export of goods - VAT rate is 0%, there is the right to deduct input VAT.
• Export of works and services referred to in Art. 149 of the Tax Code of the Russian Federation, not subject to or exempt from VAT.
• Decide whether or not the export of works and services not specified in Art. 149 of the Tax Code of the Russian Federation, Art. 148 Tax Code of the Russian Federation. If the place of sale of work or services is the territory of the Russian Federation, then the operation is subject to VAT and there is a right to a deduction. If the place of sale is not the territory of the Russian Federation, then VAT is not charged or paid, but there is no deduction of input VAT.

From July 1, 2019:

• According to the new paragraph. 2.1 clause 2 art. 170 of the Tax Code of the Russian Federation, if the work and services are named in Art. 149 of the Tax Code of the Russian Federation, but under Art. 148 of the Tax Code of the Russian Federation, the territory of the Russian Federation is not recognized as the place of sale; input VAT on their export is taken into account in the cost of purchased (imported) works and services, and is not accepted for deduction.
• This means that the opposite statement is also true: if the works and services are not named in Art. 149 of the Tax Code of the Russian Federation and the place of sale is not the territory of the Russian Federation, there is a deduction of input VAT. And this norm correlates with the procedure for selling goods for export, for which there is a right to a deduction.

Separate VAT accounting and the “5% rule”

From July 1, operations for the sale of works and services are equated to operations subject to VAT, provided that the place of their sale is not recognized as the territory of the Russian Federation and they are not named in Art. 149 of the Tax Code of the Russian Federation. This means that when performing work or providing services, the place of sale of which is not recognized as the territory of the Russian Federation, separate accounting is not required, because in fact, these operations are equated to taxable ones, if they are not named in Art. 149 of the Tax Code of the Russian Federation (Federal Law dated April 15, 2019 No. 63-FZ). Hence the changes in the calculation of the proportion when applying the 5% rule.

According to this rule, all input VAT is deductible if the taxpayer’s share of non-taxable transactions does not exceed 5%. Otherwise, VAT is subject to deduction or is included in the cost according to the proportion. When calculating the proportion, the sale of work or services abroad is equal to taxable transactions, with the exception of those that are exempt under Art. 149 of the Tax Code of the Russian Federation.

VAT deduction for export of raw materials

VAT on the export of raw materials is deductible on one of the following dates:

• if the documents confirming the zero rate are collected within the prescribed period, then the deduction of input VAT is carried out on the last day of the quarter in which the documents confirming the right to the zero rate are collected;
• If the documents are not collected within the prescribed period, then the deduction of input VAT is carried out on the day of shipment of the goods.

VAT when exporting non-commodity goods is accepted for deduction on a general basis, namely, the exporter is a VAT payer, the goods are accepted for accounting, there are the necessary primary documents, as well as a correctly executed invoice. In addition, three years have not yet passed from the date of acceptance of the goods for registration.

Starting from July 1, 2019, the list of raw materials has been reduced. Thus, on a larger number of exported goods, VAT can be deducted without waiting for confirmation of the zero rate. The list of raw materials is given in Decree of the Government of the Russian Federation dated April 18, 2018 No. 466.

Changes in the VAT rate for some goods

In accordance with Federal Law No. 268-FZ dated 08/02/2019, from October 1, 2019, the VAT rate on palm oil becomes 20% instead of 10%, and on fruits and berries - 10% instead of 20%.

Receiving goods, works, services as part of charity

From December 1, 2019, paragraphs will be clarified. 12 clause 3 art. 149 of the Tax Code of the Russian Federation (Federal Law dated July 26, 2019 No. 210-FZ). The transfer of goods, works, and services within the framework of charity to organizations and individual entrepreneurs is exempt from VAT. But if previously it was not indicated what documents confirm the right to exemption from VAT, now these documents are spelled out:

• an agreement or contract on the gratuitous transfer by the taxpayer of goods (work, services), property rights;
• act of acceptance and transfer of goods (work, services), property rights or other document confirming the transfer by the taxpayer.

It is important that the norm is spelled out in paragraph 3 of Art. 149 K RF, which means that the benefit can be refused.

Benefits for those who provide MSW management services

Federal Law No. 211-FZ dated July 26, 2019 introduces a new paragraph. 36 clause 2 art. 149 of the Tax Code of the Russian Federation, according to which VAT is not assessed on the sale of MSW management services provided by regional operators. Two conditions for the application of the new norm have been established:

• MSW management services include services for which a maximum unified tariff has been approved for the services of a regional operator for MSW management, excluding VAT;
• The period for application of the tariff is five consecutive calendar years starting from the year in which the maximum unified tariff for the services of the regional operator for the management of MSW, excluding VAT, was introduced.

At the same time, a duplicate amendment was introduced in paragraphs. 29 clause 3 art. 149 of the Tax Code of the Russian Federation - the sale of utility services is included in VAT-free transactions, subject to their purchase, including from regional operators for the management of solid waste. It is also important here to refer to clause 3 of Art. 149 of the Tax Code of the Russian Federation, which provides the opportunity to refuse benefits.

Income tax

Subsidies

Subsidies received that are not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights are included in non-operating income as expenses actually incurred through the subsidy are recognized.

However, the previously unspent portion of the subsidy during three tax periods had to be included in income as of the last reporting date of the third tax period. From January 1, 2018, in clause 4.1 of Art. 271 of the Tax Code of the Russian Federation, changes have been made regarding the timing of the inclusion of subsidies in non-operating income: subsidies are taken into account in income for an unlimited number of years as expenses actually incurred due to these subsidies are recognized (Federal Law dated April 15, 2019 No. 63-FZ).

The norm has been in effect since April 15, 2019, but applies to relations from January 1, 2018, as it improves the situation of taxpayers. For example, if the balance of a subsidy received in 2016 as of December 31, 2018 was taken into account in non-operating income, then the taxpayer has the right to file an amended return for 2018 in order to reduce his tax liability for the year.

New category of taxpayers

Federal Law No. 269-FZ dated August 2, 2019 introduced a new Chapter 1 of the Tax Code of the Russian Federation - Chapter 3.5. Taxpayers are participants in special investment contracts (SPIC). The norm comes into force on January 1, 2020.

The contract will be concluded based on the results of the auction, and the status will be acquired by the person from the moment of entry into the register. The goal of SPIC is the development of modern technologies and production, as well as the establishment of serial industrial production based on them.

For income tax, a new article of the Tax Code of the Russian Federation has been introduced - 284.9 “Features of applying the tax rate to the tax base determined by organizations that have the status of a taxpayer - a participant in a special investment contract.” For SPIC the following are established:

• income tax rate to the federal budget - 0%;
• a reduced rate of income tax may be established for the budgets of constituent entities of the Russian Federation.

At the same time, amendments were made to the Federal Law of December 31, 2014 No. 488-FZ “On Industrial Policy in the Russian Federation”. Thus, a new chapter 2.1 has been introduced. “Special Investment Contract”, which establishes the subject, parties and content of the SPIC, as well as the procedure for concluding, amending, terminating and terminating the SPIC, monitoring the fulfillment by investors of obligations under special investment contracts and the responsibility of the parties to the special investment contract.

Transfer of created social infrastructure facilities

Law No. 210-FZ dated July 26, 2019 expanded the composition of expenses: when transferring social infrastructure objects free of charge, the costs of their creation are included in non-operating expenses on the date of transfer. The norm comes into force on January 1, 2020.

Zero rate

Federal Law No. 210-FZ dated July 26, 2019 lifted the restriction on the application of a zero rate for income tax by educational and medical organizations that was in force until January 1, 2020. Now the zero rate is in effect indefinitely.

In addition, a zero corporate income tax rate has been introduced in relation to:

• income of regional or municipal museums, theaters and libraries;
• profits of the regional operator for handling MSW (if regional authorities introduce a zero rate); This norm was introduced by Law No. 211-FZ dated July 26, 2019.

Interest income forming the capital repair fund

Temporarily available funds from the capital repair fund placed on a special deposit are not subject to income tax, since from January 1, 2020 they are classified as targeted financing funds that are not taken into account when forming the tax base for income tax.

Previously, the financial department argued that these funds do not fall under the definition of targeted financing and are not recognized as funds of premises owners, therefore they are subject to income tax in the generally established manner (Letters of the Ministry of Finance of the Russian Federation dated 02/22/2017 No. 03-03-06/1/10318, dated 02/08 .2017 No. 03-03-06/3/6643).

Now the rule on what is considered target funds has been clarified in Federal Law No. 137-FZ dated 06/06/2019, having been included in paragraphs. 14 clause 1 art. 251 of the Tax Code of the Russian Federation, new paragraph. Starting from January 1, 2020, targeted financing includes interest accrued for the use of funds in a special account. This means that such income is not subject to income tax. Thus, another legislative gap and controversial issue has been eliminated.

Material benefits from mortgage holidays

Starting from August 1, 2019, material benefits from interest savings due to the application of mortgage holidays to the borrower are not subject to taxation.

During the grace period, more lenient conditions for repaying a mortgage loan apply to individuals. From the point of view of personal income tax, income may be generated in the form of material benefits from savings on interest. Law No. 158-FZ dated July 3, 2019 established that during this period the taxpayer does not generate taxable income in the form of material benefits.

Bad debt write-off

Federal Law No. 210-FZ dated July 26, 2019 clarified the rules for determining the date of actual receipt of income when writing off a bad debt. From January 1, 2020, a new version of paragraphs is in force. 5 p. 1 art. 223 of the Tax Code of the Russian Federation - income for interdependent and other persons is determined on the date the debt is recognized as bad.

According to the new clause 62.1 of Art. 217 of the Tax Code of the Russian Federation, taxable income does not arise for individuals if the following conditions are simultaneously met:

• the taxpayer is not an interdependent person with the creditor and does not have an employment relationship with him during the entire period of existence of the obligation;
• a written off bad debt is not actually material assistance or a form of counter-fulfillment by an organization or individual entrepreneur of an obligation to the taxpayer, including payment (remuneration) for goods (work, services) supplied.

The procedure for individual entrepreneurs to make advance payments for personal income tax (for individual entrepreneurs who use OSNO)

Currently, individual entrepreneurs pay advance payments based on the amount of expected income: for half a year, for the third and fourth quarters. At the same time, the tax office calculates the amount of advance payments, and it also breaks it down by payment deadlines. In fact, individual entrepreneurs pay a so-called imputed advance payment.

At the end of the tax period, when filing a declaration in Form 3-NDFL, the personal income tax amount is recalculated, taking into account advance payments made, and the remaining amount is payable for the previous tax period. In other words, the law forced individual entrepreneurs to “reserve” a certain amount to pay the tax.

From January 1, 2020, the situation will change. Now individual entrepreneurs are forced to keep tax records quarterly, not approximately, but as accurately and correctly as possible, because the amount of advance payments made for personal income tax during the tax period will depend on this.

Individual entrepreneurs' advance payments will now be calculated independently based on the income actually received and applied tax deductions - standard and professional. The corresponding personal income tax rate will be applied to the resulting tax base. Due to the fact that the tax base for personal income tax is determined on an accrual basis for the tax period, the amount of the advance payment payable for a specific quarter will be calculated taking into account the calculated advance payments.

The deadline for paying advance payments also changes: advance payments based on the results of the first quarter, half-year, nine months are paid no later than the 25th day of the first month following the first quarter, half-year, nine months of the tax period, respectively.

Let us remind you that for 2019 advance payments and taxes are paid by individual entrepreneurs no later than:

• July 15, 2019 - advance payment for the first half of the year (based on calculations by the Federal Tax Service);
• October 15, 2019 - advance payment for the third quarter (based on calculations by the Federal Tax Service);
• January 15, 2020 - advance payment for the fourth quarter (based on the calculations of the Federal Tax Service);
• July 15, 2020 - tax for 2019 (based on the completed individual entrepreneur’s declaration in form 3-NDFL).

Income in the form of state benefits and compensation

Merged paragraphs. 1 and 3 tbsp. 217 of the Tax Code of the Russian Federation in paragraph 1 of Art. 217 Tax Code of the Russian Federation. If previously compensation for unused additional days of rest for contract military personnel was not subject to personal income tax, then starting from January 1, 2020, such payments are included in the tax base (Federal Law dated June 17, 2019 No. 147-FZ).

Payment for additional days off to care for a disabled child

Labor legislation (Article 262 of the Labor Code of the Russian Federation) provides working parents (guardians, trustees) with disabled children with the right to four additional paid days off per month to care for them. You can save up days, for example, for a year, and then you can’t use them. If parents did not use days in the current month, they “burn out” and are not carried over to the next month.

One of the parents (guardian, trustee) can take four days, or they can divide the days between themselves. The employer pays for such days according to average earnings. Despite the fact that such a rule is not directly stated in tax legislation, the highest courts consider such payments as made in accordance with the current legislation, which means they are exempt from taxation (clause 1 of Article 217 of the Tax Code of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 08.06. 2010 No. 1798/10 in case No. A71-3574/2009-A31).

However, to avoid unjustified disputes in the future, from January 1, 2020, the benefit is enshrined in law in paragraphs. 78 Art. 217 of the Tax Code of the Russian Federation (Federal Law dated June 17, 2019 No. 147-FZ).

By the way, not all accountants know that such payments are not subject to personal income tax.

Let's look at the procedure for providing additional days off:

1. The employee must write a statement. The application form was approved by Order of the Ministry of Labor of Russia dated December 19, 2014 No. 1055n “On approval of the application form for granting one of the parents (guardian, trustee) additional paid days off to care for disabled children.”
   The following documents are attached to the application: the child’s birth certificate, a document confirming the child’s place of residence (extract from the house register, certificate of registration at the place of residence), a certificate of disability.
   In addition, a certificate from the second parent’s place of work is provided either about the number of days off used this month, or that an application for days off was not submitted. If the second parent does not work, a copy of the work record book is provided. The only parent does not provide a certificate.
2. The organization issues an order, which is the basis for calculating average daily earnings for each additional day off. The order is drawn up in any form, in accordance with the business customs established in the organization.
   Please note that insurance premiums for additional days off are charged (although this is a controversial issue) for compulsory pension, health insurance and VNIM, as well as accident insurance.

Financial assistance at the birth of a child

Tax legislation provides a benefit for birth (adoption, establishment of guardianship). So, if an employer pays one-time financial assistance in connection with the birth of a child, then it is not subject to personal income tax in an amount not exceeding 50 thousand rubles. (clause 8 of article 217 of the Tax Code of the Russian Federation). Such payment is not subject to personal income tax when paying the mother and father of a newborn, even if they work in the same organization (Letter of the Ministry of Finance of Russia dated 07/08/2019 No. 03-04-06/50324).

Financial assistance is paid as a lump sum to parents (adoptive parents, guardians) upon the birth (adoption) of a child during the first year after birth (adoption). Insurance amounts are not calculated. However, if the payment amount exceeds the established limit, then personal income tax and insurance premiums must be paid on the excess amount.

If financial assistance is provided a year after the birth (adoption) of a child, then the entire amount is subject to personal income tax and insurance contributions. And then the contributions can be taken into account in other expenses associated with production and sales (clause 1, clause 1, article 264 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 02/05/2018 No. 03-03-06/1/6290).

An important caveat is that the payment is made voluntarily by the employer in connection with its social policy or other local acts.

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Organizational property tax

Real estate declaration

Let's assume the situation. An organization on the territory of one constituent entity of the Russian Federation owns several real estate objects that are registered with different Federal Tax Service Inspectors. In this case, the tax base for each property is determined as the average annual cost. From January 1, 2020, according to the new norm - clause 1.1 of Art. 386 of the Tax Code of the Russian Federation - such a taxpayer has the right to submit a property tax declaration for all real estate objects to one Federal Tax Service Inspectorate of his choice in a notification procedure.

The notification, the form of which is approved by the Federal Tax Service of the Russian Federation, is submitted to the Federal Tax Service on the territory of the constituent entity of the Russian Federation before March 1 of the year of the tax period. The notice must be submitted annually, and during the tax period the taxpayer has no right to change the chosen procedure for submitting the return.

In addition, there is one more important condition under which such a procedure for submitting a declaration is possible: the subject has not established a standard for tax deductions to local budgets. This norm is enshrined in Law No. 63-FZ dated April 15, 2019.

Calculations for advance payments

Federal Law dated April 15, 2019 No. 63-FZ, effective January 1, 2020, abolished the obligation to submit calculations for advance payments. However, the advance payments themselves must be paid on time.

Application of cadastral value

The procedure for applying cadastral value changes if it has changed during the tax period. For this, from paragraphs. 1 clause 12 art. 378.2 of the Tax Code of the Russian Federation removed the clarification that the cadastral value is determined as of January 1 of the year, which is the tax period. Thus, if the cadastral value has changed during the tax period, for tax purposes it is taken into account from the date:

• entering into the Unified State Register of Information that is the basis for determining the cadastral value;
• the beginning of the use of information on variable cadastral value for tax purposes;
• the beginning of the application for tax purposes of the cadastral value, which is the subject of a challenge.

Transport tax

Tax on a stolen car

You no longer need to pay tax on a stolen car. The Law of April 15, 2019 No. 63-FZ extended this rule to all situations that arose from January 1, 2018. If previously the tax was not paid only on stolen vehicles that were wanted (and if the search was stopped, then the tax had to be paid until it was removed from the register), now the tax is not paid on stolen cars, even if the search is stopped.

The Federal Tax Service will receive information about the “fate” of the stolen vehicle either from documents submitted by the taxpayer or through interdepartmental channels.

Transport tax declaration

There is no need to submit a transport tax return for reporting for 2020. Now the organization’s tax amount will be learned from the Federal Tax Service’s message. The message form was approved by Order of the Federal Tax Service of Russia dated 07/05/2019 No. ММВ-7-21/337@ “On approval of message forms on the amounts of transport tax and land tax calculated by the tax authority, as well as on amendments to the Order of the Federal Tax Service of Russia dated 04/15/2015 No. ММВ -7-2/149@".

The tax office itself will calculate the tax based on the information it has. The message will indicate the object of taxation, the tax base, the tax period, the tax rate, and the amount of calculated tax. The deadline for transmitting the message is within 10 days from the date of its preparation, but no later than 6 months from the end of the tax payment deadline for the previous year. The deadline for paying taxes and advance payments is established by the law of the constituent entity of the Russian Federation.

The new procedure requires the taxpayer to compare the calculation and amount of tax as reported by the Federal Tax Service with his own calculation. If necessary, disagreements must be resolved taking into account the advance payments made. If there is no disagreement, then the tax has been calculated correctly. If the tax was paid in a smaller amount, it must be paid additionally, if in a larger amount, the provisions of Art. 78 Tax Code of the Russian Federation.

If, in the taxpayer’s opinion, the tax office made a mistake in the calculations, it is necessary to submit explanations (documents) within 10 business days from the date of receipt of the message from the Federal Tax Service. The tax office will send its response within a month from the date the inspection received the explanations (documents), if the period for their consideration has not been extended (maximum two months).

If the tax office admits that its calculations are incorrect, it will send the taxpayer an updated message about the calculated amount of tax. If, based on the results of consideration of the taxpayer’s objections, a tax arrears are revealed, the tax office will send a demand for tax payment (clause 1 of Article 70 of the Tax Code of the Russian Federation).

Transport tax benefit

From January 1, 2020, an application procedure for providing documents on the right to benefits will be introduced. For a taxpayer entitled to a benefit, the main thing is to submit an application to the Federal Tax Service. In the absence of supporting documents, the tax office itself will make inquiries to the relevant services.

Land tax

Land tax declaration

There is no need to submit a land tax return for reporting for 2020 (Federal Law No. 63-FZ dated April 15, 2019).

New mechanism for calculating and paying land tax

From January 1, 2020, the mechanism for calculating and paying land tax is similar to transport tax. The tax office will also send a message about the calculated tax amount. Next is a similar procedure for reconciling the calculation. An application procedure for benefits is also being introduced.

The new form, together with the procedure for compiling and the electronic format of reporting, was approved by the Federal Tax Service of the Russian Federation in Order No. ММВ-7-3/572@ dated October 19, 2016. Regulatory changes are due to innovations in tax legislation, in particular the introduction of such a payment as a trade tax (stat. 410 of the Tax Code), the emergence of the obligation of controlling persons to accrue and subsequently pay tax on the proceeds of foreign companies (stat. 309.1), as well as price adjustments by employees of the Federal Tax Service for controlled transactions (stat. 105.18).

It is required to submit information even if there is no profit and a loss or zero base is reflected. In general cases, the first time to report using the new income tax return form is for 2016, while for November the report is still submitted using the old form. The declaration has undergone significant changes in the composition of sheets and lines - some have been permanently removed, new sheets 08 and 09 have been added.

Tax return for corporate income tax – changes:

• For Sheet 02 – new lines are displayed (from 265 to 267 and from 095 to 097 in the Appendix), where it is necessary to enter data on the amounts of the listed trading fee.
• According to Sheet 08, data on reverse price adjustments should be displayed if the transaction value does not correspond to the market value. Relevant for transactions involving related parties.
• According to Sheet 09, accruals of taxes on the profits of foreign controlled companies should be displayed.

The filing deadline differs depending on how advance payments are transferred to the state - quarterly or monthly:

1. Quarterly payment of advances on profits - for 2016 until 03/28/17.
2. Payment in monthly amounts with subsequent additional payment based on quarterly results - for 2016 until March 28, 2017.
3. Payment in monthly amounts from actual profits - for January 2017 until 02/28/17, and then also for 2016 until 03/28/17.

Procedure for filling out an income tax return

The 2017 income tax return is filled out from the beginning of the calendar year, all amounts are considered a cumulative total, and the indicators are given in full rubles, without kopecks. It is possible to enter data “by hand” from left to right or use a computer method. In unfilled cells, dashes are added. When entering negative values, the value “–” must be indicated in the first cell. Taxpayers do not create all sheets and attachments in a row (37 in total), but only those for which there were corresponding business transactions in the current period.

It is not required to include in the declaration:

1. Special sections intended for completion by individual taxpayers.
2. Sheets for which there is no data to fill out.

Must be submitted to all businesses:

1. Title page indicating registration information.
2. Subsection 1.1 indicating the amount of tax to be transferred.
3. Sheet 02 containing the tax calculation.
4. Appendix 1 with a breakdown of income indicators, including non-operating ones.
5. Appendix 2 with a breakdown of expense indicators, including non-operating and equivalent losses.

Available if needed:

1. Subsection 1.2 – if the tax is paid in advance payments on a monthly basis.
2. Subsection 1.3 – if the tax agent pays income to other legal entities. persons and withholds tax from such payments.
3. Appendix 3 – if the corresponding operations were performed in the current period.
4. Appendix 4 – if losses are included in the calculation of the taxable base.
5. Appendix 5 – if the enterprise has branches/separate divisions.
6. Appendix 6 to 6b - if the calculation is made according to the consolidated taxable tax.
7. Sheet 03 – if the taxpayer pays interest/dividends on government securities, the section is filled out by tax agents.
8. Sheet 04 – intended for organizations receiving income from securities if taxes were not withheld by the payer of the amounts.
9. Sheet 05 - to reflect various operations on financial transactions.
10. Sheet 06 – for NPF.
11. Sheet 07 – for charitable institutions; NPO; enterprises benefiting from targeted funds.
12. Sheet 08 – if the base is being adjusted.
13. Sheet 09 – for calculating tax on foreign companies.
14. Appendix 1 – income not taken into account is indicated.
15. Appendix 2 – is filled out by tax agents when making settlements with individuals on dividends, repo transactions, loans issued in the form of securities.

How to fill out an income tax return - algorithm:

• Title page – information and registration information about the company is entered, the reporting period code is indicated.
• Then all Appendixes to Sheet 02 are filled out.
• After that, based on the Appendices, data is entered into Sheet 02 on tax calculation.
• At the end, the subsections of Section 1 are filled in depending on the method of paying tax advances.
• The numbering is sequential, starting from the title page - code 001.
• When filling out by computer, the Courier New font with a size of 16 to 18 is used. If the form is compiled manually, blue/black or purple ink is allowed.
• Rounding of indicators is carried out according to the rules of mathematics to full rubles.
• It is prohibited to correct errors; double-sided printing on sheets is not allowed.

Income tax return 2017 – example of filling out

Let's look at the procedure for generating a declaration using a specific example. Let’s say that an enterprise operates without separate divisions and compiles only sections/sheets that are mandatory for all taxpayers. Typically, profit reporting does not cause any difficulties for accountants, except for filling out page 210, which requires special attention.

How to fill out line 210 of your income tax return

Page 210 is filled out depending on how the company pays income tax - monthly or quarterly advance amounts. It is necessary to take into account the calculated tax, as well as advance payments. When entering data, be guided by the following points:

• If an enterprise pays tax only based on the results of the reporting period/quarter, it is necessary to reflect on page 210 the amounts from the previous declaration on page 180.
• If an enterprise pays taxes monthly based on actual profit, the data from the declaration for the previous period should be reflected on page 210 (for example, for January-May when filling out a half-year report) on page 180.
• If the company pays taxes in monthly amounts with an additional payment/reduction based on the results of the quarter, on page 210 you should enter data from the declaration for the previous period. More precisely, the amount of accrued tax is taken from page 180 and advance payments for the next quarter (also from the declaration for the previous period) on page 290.

Initial data for filling out the declaration - example:

• Reporting period – 6 months.
• Profit for 6 months – 3200000 rub.
• Tax for 6 months. – 640,000 rubles, including federal – 96,000, regional – 544,000 rubles.
• Profit for 1 quarter – 1,400,000 rub. (information taken from previous report).
• Tax for 1 sq. – 280,000 rubles, including federal – 42,000, regional – 238,000 rubles.

The total additional payment for the six months is = 640,000 – 280,000 = 360,000 rubles, of which 54,000 rubles need to be paid to the federal budget, and 306,000 rubles to the regional budget.

How to check your income tax return

To be sure that the return is correctly prepared, the taxpayer can check the reporting benchmarks. A complete list of relationships is contained in Letter of the Federal Tax Service of the Russian Federation No. ED-4-3/12317@ dated July 14, 2015. In particular, the document describes how:

• Check the indicators of sheet 02 - on lines 090 (benefits), 120-130 (base) and 140-170 (rates). In this case, special attention is paid to checking investment activities, the procedure for using benefits and the application of reduced rates. And for insurance companies, the declaration data is reconciled with the accounting records. reporting.
• Check the compilation of Appendices 4, 5 to sheet 02.
• Check the composition of Sheet 03.

Updated income tax return 2017

In some situations, a taxpayer may need to adjust its income tax reporting. For example, when gross errors were discovered in the preparation of the form, which resulted in a reduction in the tax base. In this case, you need to make corrections yourself and submit an updated declaration in the form valid for the period of adjustment (stat. 81, clause 5 of the Tax Code). The new form is used when preparing reports for current periods.

Important! The tax legislation of the Russian Federation allows not to submit clarifications if the error is insignificant, that is, does not lead to an understatement of the tax base (stat. 81 clause 1 of the Tax Code). However, the company can optionally submit an adjustment in this situation.

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