Income tax form. Corporate income tax return: how to file? How does the current income tax return form differ from its predecessor?

Declaration reflects financial activity organization, shows its profit or loss. It lists income and expenses incurred. The declaration also reflects the company's benefits and discounts, as well as other information. Based on this document, the Inspectorate monitors the timeliness of tax payment and its amount.

tax report can be submitted 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, for rent null declaration.

The declaration is submitted:

• all domestic companies not engaged in gambling business and located on OSNO;
• companies paying legal entities dividends or interest on securities (the type of taxation does not matter);
• companies located on 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 included in the consolidated groups of taxpayers.

Deadlines and form in 2018

The tax is calculated at the end of the tax period - one calendar year. Annual declaration for prior year servedbeforeMarch 28th.

Reporting periods are also provided, after which advance payments are transferred to the state treasury and reports are submitted.

Such a period is a quarter or, if the organization determines the tax based on profits, a month. The legislation establishes that the 28th day of the month following the reporting one is the last day for filing the declaration. If the date falls on a weekend or holiday, the due date is shifted forward by the number of holidays or weekends.

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

Always filled in: title page, subsection 1.1., sheet 02 and two appendices to it. Other pages are provided as needed.

Title page

IN title page filled in:

1. Information about the organization: name, OKVED, TIN, KPP, contact phone number. If after filling in the name of the organization there are empty lines, a dash is put 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 differ depending on the frequency 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 on a monthly basis consistently apply 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, 0 is set. If it is necessary to make changes in the same reporting (tax) period, 001, 002, etc. are numbered.
6. The number of pages in the document and the date.
7. If the declaration is submitted through a representative, information about him is filled in.

Section 1

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

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

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

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

Calculate the amount of tax to the budgets. Profit not taxed:

2,160,000 - 1,550,000 \u003d 610,000 rubles.

IN federal budget paid:

610,000 * 2% = 12,200 rubles

IN regional budget paid:

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

Subsection 2 is for companies making monthly advance payments. Line 001 contains the quarter. Further, the amount of payments is specified by months of the quarter and by the source of receipt. Lines 120-140 reflect advance payments to the federal treasury, lines 220-240 - to the regional.

Subsection 3 is required for companies receiving dividends. The value 1 is entered in line 010. The OKTMO and KKB codes 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 the sale and not.

Line 050 is used to record 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 presence of benefits, losses that reduce the tax base, non-taxable income. In lines 140-170, the size is filled tax rates. And in lines 180-200 - the amount of tax for the entire period.

Then fit in advance payment of the previous period (filled in 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. Based on the results of 9 months, an advance payment was made to the budget in the amount of:

1,550,000 * 20% = 310,000 rubles

Accordingly, the budget remains to be paid:

430,000 - 310,000 \u003d 120,000 rubles.

Annexes 1 and 2 to the sheet detail income and expenses. First, in Appendix 1, line 010 indicates the total proceeds from sales, then in lines 011-014 it is written in more detail. At the end, fill in non-operating income. The application for expenses is filled in the same way.

Appendix 3 is filled in with 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 that bear the cost of servicing production.

Annex 4 is filled in if there is an untransferred loss. Annexes 5 and 6 are filled in by companies that have separate divisions or members of consolidated taxpayer groups, respectively.

Sheet 03

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

Section A. First, it should be noted whether the tax agent is an issuer. Then the type of income is indicated, as well as the period code, from title page. Shows the year for which payments were made.

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

Line 081 reflects the income from which the tax is calculated (D2). In line 080, income not taken into account in taxation is added to it (0% rate). To fill in the 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 amount of dividends already paid in previous or current periods, respectively.

Section B is a detail of section A and is completed for each source of payments. 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 from it on government securities.

Sheet 04

Designed for companies that receive income in the form of dividends on public or private securities. They are taxed at rates of 15%, 13%, 9% and 0%. In the corresponding field, select desired code. If there is income from different types valuable papers are filled multiple 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 - the amount of tax.

Fields 050 and 060 are used if there is income from a share in foreign companies(“Type of income” - 4), this reflects the amounts paid outside the Russian Federation in the previous and current reporting periods.

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 in. A code is selected that reflects the essence of the transaction. Codes "1" and "2" are not used professional participants RCB.

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 acquisition cost of the security. Field 040 - profit. Profit adjustment is carried out on line 050. The final result is reflected in line 060.

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

Sheet 06

fill only NPF. Field 010 shows them 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 held by the organization at the beginning of 2002.

On line 130 (the sum of lines 140-180) passes the amount of profit received from interest on placement Money, securities, taken into account based on the refinancing rate of the Central Bank.

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

Lines 200 and 210 take into account expenses incurred on the sale or disposal of securities traded or not traded on the securities market, respectively. Line 220 reflects the costs 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 transactions with securities is shown in line 330 (tradable on the securities market) or line 350 (non-tradable in the securities market). Profit from other investments is indicated in line 390.

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

The profit received from the placement of state (municipal) securities is indicated in lines 370 and 380.

Then counted tax bases separately by type of profit, these are lines 410, 450 and 490. Line 530 indicates the final result for calculating 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 charitiestions. They report on the intended use of allocated funds. State subsidies and budget appropriations 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, which has not expired, is indicated in columns 3-6.

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

Sheet 08

Filled in towhen an enterprise has interdependentcontractors,and transaction pricessamemarket. To avoid underestimated 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 completed, the corresponding adjustment code is reflected. If we are talking about independent or symmetrical adjustments, you must attach an explanatory note that will allow you to identify the transaction.

• registration country 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 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 "Attribute" column, if it leads to a decrease - 0. Line 050 is the total, the sum of the four previous lines.

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

Lines 060 and 070 reflect income and expenses from disposal (in transactions with securities). The sign is set in the same way. Line 080 sums up (060 + 070).

Sheet 09

In sectionBUTon this sheet, information on controlled foreignorganizations:

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

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

Line 010 shows total profit before tax. Line 020 reflects the amount of the adjustment to this profit. Lines 021-023 show the amount of dividends that go to reduce 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 put in the declaration. The indicators in lines 010-060 are filled in the 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. Filled in the same way.

Such a declaration is submitted in a simplified form in sheet 02, in its annexes only the TIN and KPP of the organization, the tax rate and the page number are filled in. The rest of the columns are filled with dashes. If the organization had income and expenses, but no net profit, the declaration is filled in in the usual manner and "zero" is called only conditionally.

Possible penalties for failure to provide

For failure to provide or untimely submission of the declaration, administrative responsibility. By court order, a fine may be imposed on an official from 300 to 500 rubles. The organization is subject to fine 5% from the amount of taxfor all months of delay(even for less than a month).

The imposed fine cannot be less than 1000 rubles. The upper limit is 30% of the tax amount. If the delay has exceeded 180 days, for each subsequent month an additional fine of 10% of the tax amount is charged. The account is kept in business days.

It is possible to bring the organization to responsibility even in case of violation of the terms for one day and even when submitting a "zero" declaration.

You can learn more about filling features from the video:

The income tax return for 2018 is drawn up in the form approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/ [email protected] It is valid, we recall, from the annual accounts for 2016. That is, we submitted the same income tax return form throughout 2017.

You can download the income tax return for 2018 on the form of the current form on our website.

The deadlines for filing income tax returns in 2018 are as follows:

• for the 1st quarter - no later than April 28;
• for half a year - no later than July 30;
• for 9 months - no later than October 29;
• for the year - no later than March 28, 2019.

Find out more about the deadlines for filing income tax returns.

The procedure for filling out the income tax return for 2018 was approved by the same order as the form itself, and is contained in Appendix No. 2 to the relevant regulatory act . Considering the example of filling out an income tax return for 2018, it should be borne in mind that the differences between the new report form and the previous income tax form are related to:

• introduction sales tax,
• the launch of a mechanism for taxing the profits of controlled foreign enterprises;
• approval of reduced tax rates for a number of taxpayers (for example, for those working in the FEZ of Crimea, companies engaged in social services for citizens, etc.);
• clarification of the procedure for the taxpayer to independently adjust tax bases in the case of transactions with related parties.

Read more about how to fill out the declaration in this article.

Sample of filling in the declaration on income tax

A sample of filling out the income tax return for 2018 can be downloaded on our website.

Filling in the sheets and lines of the declaration is described in detail in this article.

And do not forget that if it becomes necessary to clarify the data on the calculation of income tax for previous periods, then the declaration must be submitted to the Federal Tax Service on the form that was in force during these periods.

You can also download the income tax return (form) for clarification for 2015 or the reporting periods of 2016 on our website.

In addition, the necessary reporting forms for the desired year, you can always on the website of the Federal Tax Service in the section "Tax and financial statements» (http://format.nalog.ru/). There you can also familiarize yourself with the rules for submitting a declaration both in electronic and paper form.

Results

Before reporting, always make sure that the form that you are going to draw up is up to date. Always submit the update in the form that was valid in the specified period. You can always find fresh reporting forms and samples of their completion on our website.

The new income tax return form is relevant for reporting from the I quarter of 2018. 19.10.2016 approved a new form of income tax declaration 2017, order ММВ-7-3/ [email protected]

What changed:

• a line appeared in the document to reflect the sales tax. The payer has the right to reduce the amount of the calculated tax by its amount.
• Added a sign of a taxpayer for companies with a reduced tax rate - 13.5%;
• sheets 08 and 09 added.

Also, the use of the seal became optional, since the obligation of LLCs and JSCs to have a round seal was abolished.

Instructions for filling out an income tax return

Title page:

1. information about the organization: name, OKVED, TIN, KPP, contact phone number. If after filling in the name of the organization there are empty lines, a dash is put in them;
2. information about the tax authority to which the declaration is submitted (name, address);
3. the year, code of the tax (reporting) period is indicated. Reporting period codes differ depending on the frequency 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 on a monthly basis consistently apply 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 set to 0, if it is necessary to make changes, other declarations in the same reporting (tax) period will be numbered: 001, 002, etc.;
6. the number of pages in the document and the date are indicated;
7. if the declaration is submitted through a representative, information about him is filled in.

Section 1:

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

The tax rate of 20% is common, but the money is distributed among two budgets: federal (2%, from 2017 - 3%) and regional (18%, from 2017 - 17%).

Lines 040 and 070 indicate the amount of tax to be paid.

The second subsection is intended for companies transferring advances every month. Line 001 contains the quarter. Further, the amount of payments is specified by months of the quarter and by the source of receipt. Lines 120-140 reflect advance payments to the federal treasury, lines 220-240 to the regional.

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

Sheet 02- indicates the calculation of income tax, which must be filled in the sequence of lines

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

Line 050 is used to record 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 presence 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 in according to the previous declaration) and the amount to be paid is determined.

Annexes 1 and 2 to this sheet detail income and expenses.

Appendix 3 is filled in, with income from the sale of: depreciable property, outstanding receivables, land purchased from the beginning of 2007 to the end of 2011. As well as organizations that bear the cost of servicing production.

Annex 4 is filled in if there is a non-transferred loss.

Annexes 5 and 6 are filled in by companies that have separate subdivisions 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 the shareholders (if there are several of them, several sections are filled).

Sheet 04– Designed for companies that receive income in the form of dividends on public or private securities. They are taxed at rates - 15%, 13%, 9% and 0%. The required code is selected in the corresponding field. If there is income from different types of securities, several sheets are filled out.

Sheet 05– If the company has transactions with securities that are accounted for in a special manner, this section is filled out. A code is selected that reflects the essence of the operation. Codes "1" and "2" are not used by professional market participants.

Sheet 06- Fill out 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 held by the organization at the beginning of 2002.

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

When calculating lines 200 and 220, other expenses are excluded.

Line 190 reflects the expenses incurred in connection with the placement of reserves.

Lines 200 and 210 take into account expenses incurred on the sale or disposal of securities traded or not traded on the securities market, respectively. Line 220 reflects the costs 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 (tradable on the securities market) or line 350 (not traded on the securities market). Profit from other investments is indicated in line 390.

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

The profit received from the placement of state (municipal) securities is indicated in lines 370 and 380.

Then the tax bases are calculated separately by types 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 amount of losses for the past, current and future periods, respectively.

Sheet 07– Designed for non-profit charities. According to it, they report on the intended use of the allocated funds. State subsidies and budget appropriations are not taken into account.

Sheet 08– To be filled in when the enterprise has interdependent counterparties and transaction prices are below market. To avoid underestimated profits and tax audits, the company can now independently adjust the tax base.

Sheet 09– Accruals of tax amounts on profits of foreign controlled companies should be displayed.

Quarterly reporting:

Monthly reporting ⇓

Administrative responsibility

For failure to submit or untimely submission of the declaration, administrative responsibility. By court order, a fine may be imposed on an official from 300 to 500 rubles. The organization is subject to penalty - 5% of the tax amount, for all months of delay(even for less than a month). The imposed fine cannot be less than 1000 rubles. The upper limit is 30% of the tax amount. If the delay has exceeded 180 days, for each subsequent month an additional fine of 10% of the tax amount is charged. The account is kept in business days.

It is possible to bring the organization to responsibility even in case of violation of the terms for one day. And even when submitting a "zero" declaration.

Mistakes when filling out income tax returns

1. Incorrect reporting period code specified - You need to submit an updated declaration with the correct code. If this error is discovered by the tax authorities, it will require explanations and “clarifications” to be provided within five days. Behind misdirection in the declaration of the reporting period code, the tax authorities are unlikely to fine.
2. The number of the IFTS, TIN, KPP or OKTMO is incorrect - Details of the declaration must correspond to the details of payment orders personal account in the card of settlements with the budget and overpayments on another personal account. If such errors are identified, a letter should be sent to the tax authority with a request to adjust the charges.
3. Instead of shipment on account 62, a posting was made on account 60 as a purchase - If the mistake led to an underestimation of the amount of tax, you need to submit an updated declaration. But large sums errors will not go unnoticed by the tax authorities. You will need to provide explanations and documents (contracts, acts, waybills, etc.). Penalties cannot be avoided here (Read also the article ⇒

Income tax returns for 2017 must be filed each quarter within 28 days of the end of the quarter. At the end of the year, a general declaration for the tax period is submitted. The document reflects the values ​​\u200b\u200bthat form the basis for calculating the tax, as well as all advance transfers during the quarters. Payments can be made quarterly or monthly.

In total, 4 tax documents are obtained per year: 3 quarterly declarations and one annual one. If there was no profit for the entire tax period, then the taxpaying company has the right to file a single form (simplified declaration) at the end of the year. The rules for filling out the income tax return will be preserved. They are the same for all payers.

income tax return form

The form of the form has the KND code 1151006. This is how information about the calculated, accrued and payable tax should be disclosed.

PLEASE NOTE: instructions for filling out the form are disclosed in the document "MMV-7-3 / [email protected]"- this is the current order of the Ministry of Finance of October 19, 2016. It was he who put into effect the current sample of filling in all lines, including sheet 02 of the income tax return in 2017.

Sheets 02 and 03 of the income tax return

When filling out section "A" on sheet 03, you must:

• Page 010 - indicate the amount of dividends
• 020, line 030 - the amount of dividends to be distributed to foreign companies and non-residents of Russia
• Lines from 031 to 034 - the amount of dividends to be distributed (according to the instructions in paragraph 4 of clause 11.2 "Filling procedure")
• Line 040 - dividends in favor of Russian companies - taxpayers and non-payers, resident individuals (we consider this: line 010 subtract line 030)
• Line 041 of the income tax return - amounts eligible for taxation at a rate of 9%
• 042 line - taxation at a rate of 0

Please note that you need to fill in the lines clearly according to the instructions. Any deviation from the prescribed regulation can be interpreted as an error in the provision of data. You can download the form for filling out the declaration on the official website of the IFTS.

Line 300 of the declaration - sample filling

Income tax advances must be entered on a separate sheet. The procedure for their calculation is prescribed and fixed by the norms of Art. 286 of the code. It states that each reporting / tax period (month / quarter / year) the taxpayer independently determines the advance / tax. To do this, income - expenses * rate = current tax are calculated.

Completion of the income tax return is timed to coincide with the end of each reporting period. The document indicates not only the amount of revenue subject to taxation, but also the advances already paid to the budget. For example, in the declaration for 9 months there will be tax as of 09/30/17 and advances already made, including in the past quarter.

They are written in the following order:

• 1 quarter monthly advance (it is equal to the advance paid in the last quarter of the previous year)
• Transfers in advance in the 2nd quarter (this is 1/3 of the amount of advances for the previous reporting period)
• 3rd quarter: 1/3 of the difference between the advance payment for half a year and the advance payment for 1 reporting quarter tax period
• In the last 4th quarter, monthly advance payments are a third of the difference in advances for 9 months. and half a year

Loss in income tax return

There are situations when a profit declaration turns out to be unprofitable, but when it is sent via modern telecommunications, the system issues a recommendation message: replace the loss with a zero profit tax declaration. The question of whether it is possible to take “null marks” during the tax year remains debatable.

How then to be, if the value of the summed expenses for the period exceeds the received taxable income? It turns out that a loss should appear in the declaration and you will not find a direct ban on its reflection in the legislation. After all, nowhere in the tax code is it written that declarations must necessarily break even.

It turns out that the tax return for corporate income tax must be submitted to the IFTS on time (the requirements of Article 23 of the Code, paragraph 1, paragraph 4), this is the most important thing. According to the norms of Article 289 of the Code general rule is as follows: the taxpayer is obliged to submit a declaration, regardless of whether or not he has an obligation to pay tax / advances.

Tax period - calendar year, reporting - 1 quarter, 6 months, 9 months. The very procedure for filling out an income tax return is prescribed by order of the department (MMV-7-3 / [email protected]), which was put into effect and is mandatory for use from November 26, 2014. In particular, the document emphasizes that new declaration for income tax 2017 - this is a statement of the taxpayer.

The company declares by declaring the presence of objects of taxation and the amount of expenses incurred. The form also indicates the base and amount of the calculated tax. Such rules are enshrined in Article 80 of the Tax Code of the Russian Federation in its 1st paragraph. Since there must be advances in the paper, it means that it must be submitted for each period, both reporting and tax.

A sample filling will help you understand exactly how the taxpayer specifies the data of the previous period in the current tax return for corporate income tax. Paragraph 8 of Article 274 of the Code says that if an organization has received a loss (it has a negative difference in income and expenses) - base = 0. Therefore, the loss does not form a negative tax.

You can transfer the loss to the future according to the rules of Art. 283 codes. How to fill out an income tax return and whether a zero income tax return is needed is not an idle question. If you submit the form incorrectly, the tax authorities will not count it. You will have to give explanations and you will need a “clarification” on profit, which already needs to be formed strictly according to the Tax Code of the Russian Federation.

Updated income tax return

You are required to file an “adjusted” income form if:

• you have line 210 filled out incorrectly in your income tax return
• you yourself discovered errors in the income / expenses of the calculation
• a request was received from the tax office for the submission of explanations or “clarifications”

You are not required to submit an amended form if:

• if the "tax officials" have already charged additional tax on the basis of an audit
• if the error/inaccuracy does not change the amount of the tax

PLEASE NOTE: if a mistake was made, on the basis of which the deadline for submitting the income tax return was observed correctly, but the amount payable is somewhat overstated, i.e. you overpaid the tax, you can correct the situation in the next period, it is not at all necessary to fill out and send the updated form, this only introduces confusion.

IMPORTANT: you need to submit an updated form to the same tax office where you always report, the form must correspond to the period.

Scheduled deadlines for filing income declarations in 2017

General rule: the taxpaying company reports every period (quarter, year), and for the year no later than March 28. This norm is enshrined in the rules of paragraph 4 of Article 289 of the Code. Intermediate results are summed up using quarterly reports. Such a rule was introduced by Articles 285, 289.

IMPORTANT: all declarations for 3/6/9 months must be submitted strictly before the 28th day of the month following the end of the period.

Submission deadlines depend on the following:

• the firm pays every quarter
• the organization pays monthly advances

Deadlines for filing declarations for quarterly advances

If you, as a taxpayer, made quarterly advances, the deadline for you is up to the 28th day of the month after the end of the quarter, it turns out, for example, following the results of 9 months of 2017, you must report strictly before October 28th. 2017

PLEASE NOTE: If the due date falls on a weekend/holiday, the form must be submitted on the next business day.

For more information on when to submit a report, in the table:

Reporting deadlines for firms with monthly advances

Advances are paid every month by those taxpayers who have chosen monthly advances according to the right that the legislation has granted them. They have their own set of due dates. They must also submit forms no later than the 28th. next month. In 2017, they will have 12 reports:

• 1 for 2016, which was due on March 28, 2017
• 11 pieces for reporting periods from January to November 17 inclusive

All reporting deadlines will be on the 28th, except for the September 2017 report. Due to the weekend, you can report until October 30th.

As you can see, the rules for submitting forms for all taxpayers are similar, the main thing is to understand how often you need to submit all the papers so that the tax office does not charge you penalties for late submission of important information. Naturally, compliance with the deadlines for submitting forms does not exempt from the obligation to make advance payments. "Quarters" also pay them every month, as well as those who make monthly payments from actual revenue. It's just that firms with quarterly advances divide the total amount due by 3 and make payments to the budget at 1/3 of the final value.

When to make advances after the income statement

As we have already indicated above, tax period according to the current legislation is a year, and this means a calendar segment. For example, if you started working in March 2017, you will have a report until 12/31/17, and not March 2018.

The reporting periods will be:

• First quarter (in 2017, this is the segment from January 01 to March 31)
• 2nd reporting period – half year 2017
• 3rd reporting period 17 - from January 01 to September 30

PLEASE NOTE: all amounts are formed by adding up the cumulative total, so the total revenue, all expenses are obtained and the final taxable base for taxation is formed.

Before calculating the tax, you need to find out what rate is valid in your case. By default, this is 20%, but there may be other options, for example, 0%.

If the fee is not paid in a timely manner, a fine and penalties are due, and these costs will not be taken into account in the future when calculating profits, since they are not justified, but are caused by the optionality of the taxpayer.

By general rule, everyone pays before the 28th, it turns out that you must pay a monthly fee every time no later than the 28th. And this is true for those who pay and report monthly and for those who use quarterly reports. The latter must make quarterly advances 3 times a quarter, breaking them down by 1/3 equal shares. Only if you have a zero income tax return, you pay nothing, since you have no tax base.

Please note that there is no negative tax, even if income is less than expenses, this is not a reason to file a declaration where the tax is indicated as a negative value. According to the rules of the code, in this case you specify that the base is zero. This form will be accepted.

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Income tax declaration (KND 1151006): form and example of filling out

Source/Official Document: Order of the Federal Tax Service dated 19. 10. 2016 No. ММВ-7-3/572
Where to donate: FTS
Delivery method: electronic or paper
Delivery frequency: month

Document's name: Tax return for corporate income tax (KND 1151006)
Format:.xls
Size: 892 kb

income tax return form is a document in which an organization voluntarily reports to tax authorities. It prescribes the total amount of profit that was received as a result of carrying out accounting analysis company documentation. Also, the declaration takes into account the amount of tax on income, which is subject to transfer to the state or regional budget.

In 2016, a new form according to KND 1151006 to fill out a profit declaration, approved by order of the Federal Tax Service of October 19, 2016 No. ММВ-7-3/572. It fixes the order of filling and allowed formats for the delivery of the document.

The correctness of filling in all parts of the document is fixed by the signature of the head, as well as the seal of the organization. Download income tax return possible for Excel.

The income tax return has a limited deadline for submission:

• If you need to provide it for the first quarter, six months or 9 months, then the management of the enterprise must send the document to the Tax Inspectorate no later than the 28th day of the month that follows the reporting period;
• Not later than March 28 of the year following the reporting year, an annual declaration on the organization's income tax is submitted.

It should be noted that Article 289 tax code Russian Federation establishes that the tax declaration of the actual profit received when calculating the amount of advance payments must be submitted to the tax service every month. An example of filling out a profit declaration can be viewed in .xls format.

There are several ways to file a corporate income tax return:

• The company can submit documents to the Inspectorate of the Federal Tax Service at the place of registration. This is a necessary condition for large holdings and companies;
• The declaration can be sent to the Inspectorate of the Federal Tax Service at the place of registration of each separate division.

The company can prepare a document for submission to the IFTS in several ways:

• A paper printout is sent to tax office the head of the enterprise or his representative in two copies. One remains in the Federal Tax Service, the other with a seal of acceptance is returned back to the organization;
• The declaration can be sent by mail with an inventory of the enclosed. In order to confirm the sending of documents, you need to save the receipt;
• According to the TCS, you can prepare a document file in electronic form, you can also provide it on a flash drive. can be on our website.

For late submission of the declaration on the profit tax of the organization, Articles 119 and 126 of the Tax Code of the Russian Federation provide for the payment of fines:

• In the event that the company did not provide an annual reporting document, while paying all taxes, 1000 rubles are charged from it;
• For each overdue month - 5% of the amount of tax that must be paid in accordance with the declaration;
• If the declaration for one of reporting periods was not provided to the Tax Inspectorate, the company is obliged to pay a fine of 200 rubles.