What are the deadlines for submitting the income tax return? Income tax Q2

The deadlines for filing a profit tax return are clearly established by the Tax Code of the Russian Federation. In this article, we will tell you who and in what order must submit a profit declaration, what time frame you need to meet when submitting a declaration in 2019, and what threatens for violation of the deadline.

Income tax: deadlines for filing the declaration-2019

The general rule for filing a declaration by taxpayers is enshrined in paragraph 1 of Art. 289 of the Tax Code of the Russian Federation: the declaration is submitted at the end of each reporting and tax period.

Deadlines for submitting a profit tax declaration (subparagraphs 3 and 4 of article 289 of the Tax Code of the Russian Federation):

• no later than 28 calendar days from the end of the relevant reporting period;
• no later than March 28 of the year following the expired tax period.

If the reporting period falls on a weekend, the next working day is considered the end date (clause 7 of article 6.1 of the Tax Code of the Russian Federation).

Example

The declaration for 2018 will need to be submitted on time, that is, until 28.03.2019 inclusive. But when submitting the report for the 1st quarter of 2019, the deadline for submitting the declaration will fall on Sunday, April 28, and will be postponed to Monday, that is, to 04/29/2019.

You can download the income tax return form used in 2019 in this article.

Who submits quarterly reports

If the reporting periods for you are the first quarter, half a year and 9 months, you must report quarterly and at the end of the year.

In this case, the declarations are submitted within the following terms (Article 285, Clauses 3 and 4 of Article 289 of the Tax Code of the Russian Federation):

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

Who reports monthly

If you pay tax on the basis of actual profit, then the reporting periods for you are a month, 2 months, 3 months, and so on until the end of the year (paragraph 2, clause 2 of article 285 of the Tax Code of the Russian Federation). Therefore, you file monthly and annual returns.

The deadlines for the submission of declarations based on the results of the reporting periods are as follows (clauses 3 and 4 of Article 289 of the Tax Code of the Russian Federation):

• for January - no later than February 28;
• 2 months in advance (January-February) - no later than March 28;
• 3 months in advance (January-March) - no later than April 28 (in 2019, no later than April 29);
• and so on, ending on December 28 with a declaration for 11 months (in 2019 no later than December 30).

The declaration for the year is submitted to general term - no later than March 28 of the next year. In this case, even before its submission, you start a new reporting cycle. Accordingly, the declarations of the current reporting periods can be submitted earlier than last year's annual.

Non-profit organizations - in a special position

Non-profit organizations, which do not have an obligation to pay income tax, submit only an annual return. The same rule applies to theaters, museums, libraries and concert organizations that are budgetary institutions (Clause 2, Article 289 of the Tax Code of the Russian Federation).

Profit reporting by tax agents

Russian organizations are recognized as tax agents for income tax if they pay:

• interest on state and municipal securities of Russian organizations and foreign organizations with permanent missions in the Russian Federation (clause 5 of article 286 of the Tax Code of the Russian Federation);
• income to foreign organizations that have permanent missions in the Russian Federation, not related to the activities of such missions (clause 4 of article 286, subparagraph 1 of clause 4 of article 282, clause 6 of article 282.1 of the Tax Code of the Russian Federation);
• certain incomes to foreign organizations that do not have permanent missions in the Russian Federation (clause 1 of article 309, clause 1 of article 310 of the Tax Code of the Russian Federation);
• dividends to other Russian organizations (clause 3 of article 275 of the Tax Code of the Russian Federation) or foreign organizations with permanent missions in the Russian Federation (clause 3 of article 275, clause 6 of article 282.1 of the Tax Code of the Russian Federation).

Read about how dividends are reflected in the declaration in the article "How to calculate the tax on dividends correctly?" .

Agents submit a calculation of income tax at the end of each reporting (tax) period in which they made payment of income (clauses 1, 3, 4 of Art. 289, Art. 285 of the Tax Code of the Russian Federation).

For delay - a fine

For violation of the deadline for the submission of the declaration of Art. 119 of the Tax Code of the Russian Federation provides for a fine. Its size - 5% unpaid in fixed time the amount of tax payable (additional payment) on the basis of this declaration, for each full or incomplete month of its failure to submit (but not more than 30% of this amount and not less than 1000 rubles).

Both income tax payers and tax agents are liable.

Please note: the fine under Art. 119 of the Tax Code of the Russian Federation can be imposed only for overdue annual declarations. If you are late with the "profitable" declaration of the reporting period, the inspectorate has the right to fine you only 200 rubles. (according to article 126 of the Tax Code of the Russian Federation).

Read more about the liability provided for violation of the deadlines for filing the declaration, read this material.

In addition to tax, administrative liability of officials is also possible. It can be a warning or a fine in the amount of 300 to 500 rubles. (Article 15.5 of the Administrative Code of the Russian Federation). They are imposed by the court at the request of the tax office.

If the tax violation is recognized as not taking place, then the administrative penalty must be canceled. Read more about this in the article « If there was no tax violation, then the administrative fine is removed » .

Outcome

The income tax declaration is submitted on the 28th of the month following the reporting period, but if the due date falls on a non-working day, it is postponed to the next working day.

The materials of the section of the same name on our website will always help you to draw up a declaration on income tax.

At the end of each reporting and tax period, they are obliged to submit a profit tax declaration to the IFTS.

If the company pays quarterly advances, it submits the declaration 4 times per year (based on the results of 3 quarters and annual).

If the company pays monthly advances on actual profit, then it submits the declaration 12 times.

noteif in the reporting (tax) period the organization had no profit and there was no movement on the current accounts and cash desk, it can submit a single simplified declaration to the IFTS.

Profit tax declaration form

Download the profit tax declaration form (form for KND 1151006), valid in 2019 (download the form).

Note: the form tax return (when reporting in 2019), the procedure for filling it out and the format for submitting it to in electronic format approved by Order of the Federal Tax Service of Russia dated 19.10.2016 N ММВ-7-3 / 572 @).

Sample of filling out the declaration in 2019

Income tax declaration for organizations on SPC in 2019 (sample filling).

Income tax return deadline

Taxpayers submit declarations based on the results of each reporting and tax period.

The reporting periods for organizations that pay quarterly advances are 1st quarter, half a year and 9 months.

For organizations that have chosen the procedure for monthly payment of advances based on actual profit, the reporting periods are month, two month, three months and so on up to 11 months.

Declarations based on the results of the reporting period are submitted to the IFTS no later than 28 days from the end of the reporting period.

Deadlines for submitting tax returns for the reporting period

Table No. 1. Deadlines for submission of the declaration, depending on the method of payment of advances

Penalties for late submission of the declaration:

• RUB 1,000 - if not presented annual declaration, but the tax was paid on time or a “zero” declaration was submitted out of time;
• 5% of the amount payable on the declaration for each month of delay, but not more than 30% in general and not less than 1,000 rubles. - if the tax has not been paid;
• RUB 200 - if the declaration (tax calculation) was submitted late for the reporting period.

Note: Declarations based on the results of the reporting period are inherently tax calculations, in connection with which the IFTS is not entitled to fine an organization under Article 119 of the Tax Code of the Russian Federation, if the calculation of income tax is not presented, despite the fact that in the Tax Code of the Russian Federation these calculations are referred to as a declaration. The penalty for failure to submit a calculation is charged exclusively under Art. 126 of the Tax Code of the Russian Federation.

Methods for filing a corporate income tax return

Organizations must submit declarations:

• In the IFTS at the place of its registration.
• In the IFTS at the place of registration of each separate subdivision.

Note: if the organization is the largest taxpayer, it must report at the place of its registration.

The income tax return can be sent to the tax authority in three ways:

• In paper form (in 2 copies) personally or through your representative. Upon delivery, one copy of the reporting remains with the IFTS, and the second is marked on acceptance and returned. A stamp indicating the date of receipt of the declaration in case of disputable situations will serve as confirmation of the timely delivery of the document;
• By mail with a valuable letter with a list of attachments. In this case, the confirmation of the sending of the declaration will be an inventory of the attachment (indicating the sent declaration in it) and a receipt with the date of dispatch;
• In electronic form via TCS (through operators of electronic document flow).

Note: to submit the declaration through a representative, you must draw up a power of attorney for him, certified by the seal of the organization and the signature of the manager.

note, when submitting reports on paper, some IFTS may require:

• Attach the declaration file in electronic form on a floppy disk or USB flash drive;
• Print a special barcode on the declaration that duplicates the information contained in the reporting.

These requirements are not provided for by the Tax Code of the Russian Federation, but they are encountered in practice and may result in a refusal to accept the declaration. If this happened, the fact of refusal to admit it can be challenged with a higher tax authority (especially if the refusal resulted in missing the deadline for submitting the document and additional penalties).

The absence of a two-dimensional barcode, as well as an incorrect indication of the OKTMO code (if there are no other comments and the declaration complies with the established form), cannot be the reasons for refusal to accept the declaration (this is directly stated in the Letter of the Ministry of Finance of the Russian Federation of April 18, 2014 No. PA -4-6 / 7440.

How to fill out an income tax return

You can download the official instructions for filling out the declaration at this link.

Basic rules for filling out the declaration

Filling in the income tax return through special services

The income tax return can also be completed using:

• Paid Internet services ("My Business", "B.Kontur", etc.);
• Specialized accounting companies.

Every accountant knows: in order to avoid trouble with tax authorities, you need to carefully monitor the deadlines for filing reports and not allow their violation. How to comply with all the requirements and not make a mistake anywhere? A pivot table can help you with your work, which contains all reporting dates for the II quarter of 2016.

* That is, a person applies a special regime or is exempt from paying tax under Article 145 of the Tax Code of the Russian Federation. In this case, you can submit the declaration in both paper and electronic form. There is also an exception to the rule: if a tax agent is an intermediary, a freight forwarder or a developer who issues or receives invoices on his own behalf in the interests of other persons, he is obliged to transmit reports only in electronic form (clause 5 of article 174 of the Tax Code of the Russian Federation) ...

Please note that during the reporting period for the II quarter of 2016, it is necessary to submit 2 more reports: this is a quarterly 6-NDFL form and a monthly report SZV-M. Due to the weekend this year, the deadlines for these forms have changed.

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The initial configuration of the calendar is performed when installing the VLSI. Each time you start the program, a calendar window will open. You just need to select the required line with the name of the declaration to immediately proceed to generating the report.

VLSI provides flexible configuration options and "adapts" to the needs and requirements of your enterprise. The calendar will include only those report forms and deadlines for filing declarations that are used in the company.

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Monthly advance payments of income tax are calculated in the manner prescribed by clause 2 of Art. 286 of the Tax Code of the Russian Federation. Let's consider a general algorithm and give an example of calculating an advance payment for a month, and also tell you about the peculiarities of using this order in some non-standard situations.

Algorithm for determining the amount of the monthly advance

On a quarterly basis, the taxpayer calculates the amount of advance payment on profit based on the data obtained on the actual results of work for the period from the beginning of the year. However, at the same time (if he does not use the right to pay advances only quarterly) he needs to make payments ahead of this calculation, which are made monthly within a specified period.

To determine the amount of such payments, clause 2 of Art. 286 of the Tax Code of the Russian Federation establishes the following dependencies:

• monthly advance payment in the first quarter of the current year is equal to the monthly advance payment in the fourth quarter of the previous year;
• monthly advance payment paid in the II quarter is equal to 1/3 of the quarterly advance payment for the I quarter of the current year;
• monthly advance payment paid in the III quarter is equal to 1/3 of the difference between the advance payment for the six months and the advance payment for the I quarter;
• monthly advance payment paid in the IV quarter is equal to 1/3 of the difference between the advance payment for 9 months and the advance payment for the six months.

Payers trade tax can reduce advance payments of income tax by the amount of actually paid trade tax in terms of the consolidated budget of the constituent entity of the Russian Federation (clause 10 of article 286 of the Tax Code of the Russian Federation).

Read about where and for whom the trading fee is valid in this article. .

What will happen to the advance if a loss is received in the quarter

In one of the quarters of the tax period, the taxpayer may receive less profit than in the previous one, or a loss. But these circumstances do not exempt the taxpayer from paying monthly advance payments in current quarter... In such cases, the amount or part of the monthly advance payments paid in the current quarter will be recognized as an overpayment of income tax, which, in accordance with paragraph 14 of Art. 78 of the Tax Code of the Russian Federation is subject to offset against forthcoming payments for income tax or other taxes; to pay off arrears, pay penalties or refund to the taxpayer.

If the calculated amount of the monthly advance payment turns out to be negative or equal to 0, then monthly advance payments in the corresponding quarter are not paid (paragraph 6, clause 2 of article 286 of the Tax Code of the Russian Federation). A similar result, obtained at the end of the third quarter, leads to the absence of payment of advances in the fourth quarter of this year and the first quarter of the next.

Calculation of advance payments upon reorganization and upon change of the calculation procedure

In the event of reorganization of a taxpayer, in the course of which another entity, the size of the monthly advance payment as of the date of reorganization is calculated without taking into account the performance indicators of the affiliated organization (letter of the Ministry of Finance of Russia dated 28.07.2008 No. 03-03-06 / 1/431).

If a taxpayer changes the procedure for calculating advances, moving from their monthly determination from actual profit to monthly payments calculated on a quarterly basis, then this can be done only from the beginning of the new year (paragraph 8, clause 2 of article 286 of the Tax Code of the Russian Federation), notifying the IFTS no later than 31 December of the year preceding the changes. The amount of the monthly payment that will have to be paid in the first quarter, in this case, will be determined as 1/3 of the difference between the amount of the advance calculated based on the results of 9 months and the amount of the advance payment received at the end of the six months in the previous year (paragraph 10 p. 2 article 286 of the Tax Code of the Russian Federation).

For information on the time frame for making advance payments, read the article "What is the procedure and deadlines for paying income tax (transactions)?" .

Example of calculating advance payments

Quarter advance payments, calculated based on the results of the reporting periods of the previous year at the Kvant organization, amounted to:

• for half a year - 700,000 rubles;
• for 9 months - 1,000,000 rubles.

In the current year, advance payments based on the results of the reporting periods (quarterly) amounted to:

• for the first quarter - 90,000 rubles;
• a loss was received for the half-year, as a result of which the advance payment for the half-year was equal to zero;
• for 9 months - 150,000 rubles.

It is necessary to determine the amount of the monthly advance payment that the Kvant organization should pay in each quarter of the current tax period and the first quarter of the next year.

Decision

1. The monthly advance payment due in the first quarter of the current year is equal to the monthly advance payment, which was paid by the Kvant organization in the fourth quarter of the previous year (paragraph 3, clause 2, article 286 of the Tax Code of the Russian Federation). It is calculated in the following order:

(1,000,000 rubles - 700,000 rubles) / 3 \u003d 100,000 rubles.

Consequently, in January, February and March, the Kvant organization pays 100,000 rubles each. advances, distributing them to budgets in the required proportion.

Since, according to the results of the first quarter, the actual amount of the advance payment, determined on the basis of the tax rate and the tax base, calculated on a cumulative total, amounted to 90,000 rubles, the organization had a tax overpayment of 210,000 rubles. (100,000 rubles × 3 - 90,000 rubles).

2. Monthly advance payment due in the II quarter of the current year: 90,000 rubles. / 3 \u003d 30,000 rubles.

The Kvant organization calculated monthly advance payments for the second quarter in the tax declaration for the first quarter.

Due to the presence of an overpayment at the end of the first quarter (210,000 rubles), the overpaid amount was offset against monthly advance payments for the second quarter.

Thus, the overpayment for the second quarter amounted to 120,000 rubles. (210,000 rubles - 30,000 rubles × 3).

3. The Kvant organization did not pay monthly advance payments in the third quarter (July, August, September), since the difference between the quarterly advance payment for half a year and the quarterly advance payment for the first quarter of the current year was negative (0 - 90,000 rubles \u003d - 90,000 rubles) (paragraph 6, clause 2, article 286 of the Tax Code of the Russian Federation).

4. Quarterly advance payment for 9 months in the amount of 60,000 rubles. credited against overpayment.

5. Monthly advance payment due in the IV quarter of the current year and the I quarter of the next year:

(150,000 rubles - 0 rubles) / 3 \u003d 50,000 rubles.

Thus, in October, November and December this year, as well as in January, February and March next year, the amount of monthly advance payments will be 50,000 rubles. Since the Kvant organization has a tax overpayment, the monthly advance payments can be offset.

Outcome

The rules for determining the amount of monthly advances on profit are established by the Tax Code of the Russian Federation and are described in relation to each quarter. Determines this amount for each subsequent quarter, the amount of actually calculated tax attributable to the preceding quarter. The monthly advance is taken from this amount as 1/3. Receiving a loss at the end of the quarter eliminates advance payments in the next quarter.

From October 19, 2016, the current form of the income tax return has become invalid.
With the reporting for 2016, you need to submit a new form of income tax return approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / 572 @. The new form came into effect on December 28, 2016. Order No. ММВ-7-3 / 572 @ approved a new form, the procedure for filling it out and its electronic format.

Note: The old form was introduced in 2014 and approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600 @).

The article was provided by Accounting.ru Internet portal in support of accountants during the reporting period -. All materials are protected by copyright laws. Reprinting of this material or part of it is prohibited.

The updated tax return form takes into account the amendments made to the Tax Code since the approval of the previous tax return form.

IN new form the following changes were taken into account:

• a trade tax was introduced, which reduces income tax;
• the obligation of Russian companies to pay tax on profits of foreign companies controlled by them (Federal Law No. 376-FZ of November 24, 2014 introduced Chapter 3.4 of the Tax Code of the Russian Federation);
• the ability to independently adjust the tax base, taxes and losses using the symmetric adjustment mechanism (Article 15.18 of the Tax Code of the Russian Federation);
• reduced tax rates have been introduced, which are in effect in some regions of the Russian Federation (territories of advanced development, Crimea and Sevastopol).

How to fill out the income tax return for 2016. General rules

Declaration sheets on income tax for 2016 and applications to it can be conditionally divided into two types:

• general (all firms fill them in)
• special (they are filled in in special cases).

All organizations must fill out:

Sheet 01 "Title page";

Sheet 02 "Tax calculation";
Subsection 1.1 "For organizations paying advance payments and corporate income tax" Section 1 "The amount of tax payable to the budget, according to the taxpayer (tax agent)";

Appendix No. 1 to sheet 02 "Income from sales and non-operating income";

Appendix No. 2 to sheet 02 "Expenses related to production and sales, non-operating expenses and losses equated to non-operating expenses."

Special declaration sheets are intended only for firms that have received income from certain operations or activities.

Sheet 06 intended for non-state pension funds.

Sheet 07 must be filled in by organizations that have received targeted funding from the budget, etc. (clauses 1–2 of article 251 of the Tax Code of the Russian Federation).

If in previous periods the company incurred losses that reduce the tax base, then the tax office must also submit appendix 4 to sheet 02 ... Moreover, it is filled out only for the first quarter and for the year. Firms that have separate divisions must fill out Appendix 5 to sheet 02.

If a firm pays income from equity participation in other companies or calculates interest on government and municipal securities, it must complete Sheet 03... In this case, she acts as a tax agent.

If the company has received dividends from a Russian or foreign company, as well as interest on state and municipal securities, then you need to submit Sheet 04.

Enterprises (other than pension funds) that performed transactions with securities must prepare Sheet 05.

If the organization has made an independent (symmetric, reverse) adjustment, then the data on income and expenses must be reflected in Sheet 08 declaration.

Sheet 09 to be completed by the taxpayer who is the controlling person foreign company.

Section A of Sheet 09 specifies information about the controlled foreign company that is a foreign organization.

In section B1 of Sheet 09 the calculation of income tax of this company is given according to its financial statements.

In section B2 of Sheet 09 - tax calculation according to the rules of Chapter 25 of the Tax Code.

See also Sheet 09 contains two applications: Appendix No. 1 - "Calculation of the amount of loss or part of the loss that reduces the tax base for income tax of a controlled foreign company that is a foreign organization" and Appendix No. 2 - "Calculation of profit (loss) of a controlled foreign company, which is a foreign organization, on operations with securities and financial instruments of forward transactions".

The income tax declaration is compiled in full rubles on an accrual basis from the beginning of the year.

If the company does not have one or another indicator provided for in the declaration form, then put a dash in the appropriate column.

At the top of each page, you need to indicate the TIN and KPP of your company.

How to arrange a cover page
income tax returns for 2016

The title page of the income tax declaration for 2016 is filled in completely, with the exception of the section "To be completed by an employee of the tax authority".

Place the correction number under the name of the declaration. If the declaration is submitted for the first time, put the number “0––” in the box, if you submit a revised declaration - “1––”, “2––” and so on.

If the company calculates monthly advance payments based on actual profits, then the code is specified in the range from 35 to 46. For example, if you are filing a tax return for January - April, enter the code 38 in cell, for January - May - 39, and so on. In the last tax period, when reorganizing or liquidating a company, code 50 is indicated.

Record the reporting year on the right.

Then enter the code of your tax office and the code for submitting the declaration to the tax office at the place of registration. They are given in Appendix 1 to the Procedure for completing a tax return for income tax. Code 214 is indicated at the location of a Russian company, which is not the largest taxpayer.

In the center of the page, write down the full name of your company (for example, Betoninvest Limited Liability Company) and the name of the separate division for which you report.

Below is your code like economic activity according to All-Russian classifier types of economic activities (OKVED).

From January 1, 2017, the codes of the OKVED classifier 2, approved by order of Rosstandart dated January 31, 2014 No. 14-st, should be applied.

The indicators “Form of reorganization, liquidation (code)” and “TIN / KPP of the reorganized organization (separate subdivision)” are filled in by successor firms that submit the last (or revised) declaration for the reorganized company. Here they indicate the TIN and KPP of the company before the reorganization. The codes for the reorganization forms and the liquidation code are taken from Appendix 1 to the Procedure for filling out the declaration.

The declaration must be signed by the manager or representative of the company.

In the second case, you must indicate the name of the document confirming the authority of the representative.

You should start filling out the declaration with the attachments.

Sample of filling out the title page
income tax returns for 2016

Main changes in the income tax declaration for 2016

Organizations that have received the status of a resident of the territory of advanced socio-economic development will indicate the code "6" to be reflected in the "Taxpayer sign (code)" variable.

In addition, new sheets have been added:

Sheet 08 “Income and expenses of a taxpayer who made an independent (symmetric, reverse) adjustment” - for those organizations that applied non-market prices in a transaction between related parties and underestimated the amount of tax (clause 6 of article 105.3 of the Tax Code of the Russian Federation);

Sheet 09 "Calculation of corporate income tax on income in the form of profits of a controlled foreign company" (with attachments).

Assistance in submitting annual reports

Read about the procedure for drawing up annual reports for 2016 on the website

How to fill out new and changed sheets
income tax returns for 2016

We fill in Sheet 02 of the income tax declaration for 2016

Sheet 02 - summary... It is filled out on the basis of the remaining sheets of the declaration and annexes to them.

First of all, fill in the column "Taxpayer identification".

If the company is an agricultural producer, put "2", if the resident of the special economic zone - "3". If the organization operates in a new offshore hydrocarbon field - "4". In any other case, indicate "1".

IN line 010 show income from sales (data from line 040 of Appendix No. 1 to sheet 02).

IN line 020 write down the non-operating income reflected in line 100 of Appendix No. 1 to sheet 02.

IN lines 030 and 040 reflect expenses from sales and non-operating. Take these amounts from line 130, as well as from lines 200 and 300 of Appendix No. 2 to sheet 02.

IN line 050 show the losses incurred during the assignment of the right to claim, from the sale of depreciable property, from the activities of service farms, under a property trust agreement (if any). Take these data from line 360 \u200b\u200bof Appendix No. 3 to sheet 02.

IN line 060 form total profit or loss. This is an intermediate result that needs to be corrected.

So, from the profit you need to subtract:

• income from equity participation in other enterprises and interest on state and municipal securities, the tax on which is withheld by the tax agent. These incomes are carried over from sheet 03;
• income from equity participation in foreign enterprises. These incomes are shown separately - on sheet 04.

These deductions are reflected in line 070 sheet 02.

IN line 090 show the amount of benefits provided for by Article 5 of the Law of May 31, 1999 No. 104-FZ. This line is filled in by the participants of the Special Economic Zone of the Magadan Region.

As a result, in line 100 a preliminary tax base is being formed. It is determined by subtracting from the indicator of line 060 the indicators of lines 070, 080 and 090 and summing the result obtained with the indicators of line 100 of sheet 05 and line 530 of sheet 06. It can be reduced by the amount of the loss (or part of it) received in previous years (line 110). Take this amount from line 150 of Appendix No. 4 to sheet 02. Reflect the result in line 120.

IN line 120 the basis for calculating the tax to each budget will be displayed. It is equal to the difference in indicators lines 100 and 110 ... If the indicator on line 100 has a negative value, then on line 120 indicate "0". If line 110 is equal to line 100, "0" is also indicated.

IN lines 140-170 write down tax rates by budget.

Lines 130 and 170 fill out firms for which the laws of the constituent entities of the Russian Federation have lowered the tax rate on income tax to be credited to the budgets of the constituent entities of the Russian Federation (clause 1 of article 284 of the Tax Code of the Russian Federation).

Firms with separate subdivisions calculate income tax to the budgets of the constituent entities of the Russian Federation according to a separate calculation (Appendix No. 5 to sheet 02). Therefore, in sheet 02, they put down only the rate for calculating tax to the federal budget (line 150).

Reflect the amount of tax with a breakdown by budget in lines 180-200 ... At the same time, in line 200, transfer the data from lines 070 of Appendix No. 5 to sheet 02 for all separate divisions and the head office.

On lines 210-230 provide data on the accrued advance payments.
So, firms that pay monthly advance payments no later than the 28th of each month, in the declaration for 2016 on line 210 reflect the sum of the indicators of lines 180 and 290 of the declaration for nine months of 2016. On line 220 - the sum of lines 190 and 300, respectively, and on line 230 - the sum of lines 200 and 310 of the declaration for nine months of 2016.

Firms that pay monthly advance payments on the actually received profit, on lines 210-230, indicate the amounts of accrued advance payments in accordance with the previous declaration. For example, on lines 210-230, declarations for 2016 reflect the indicators of lines 180-200 of the declaration for 11 months of 2016.

Also, for these lines, indicate the amounts of advance payments additionally charged (reduced) based on the results of the office tax audit declaration for the previous reporting period, which are taken into account by the company when calculating the tax in the completed declaration.

If the company received income abroad and paid tax from them, which will be credited in Russia, then reflect its amount in lines 240-260.

The next three lines are for accounting for the trade tax.

On lines 265, 266 and 267 indicate:

• the amount of the trade fee actually paid to the budget of the entity Russian Federation from the beginning of the tax period (line 265);
• the amount of the trade tax by which the advance payments to the budget of the constituent entity of the Russian Federation for the previous reporting period have been reduced (line 266);
• the amount of the trade tax by which the calculated advance payments (tax) to the budget of the constituent entity of the Russian Federation for the reporting (tax) period have been reduced (line 267).

Organizations without separate divisions (as well as organizations whose separate subdivisions are located on the territory of only one constituent entity of the Russian Federation, and which do not distribute profits between subdivisions when paying tax), on line 267 indicate the amount of the paid trade tax reflected in line 265.

However, if the amount of the paid trade tax (line 265) exceeds the amount of the advance payment (tax) calculated based on the results of the corresponding reporting (tax) period (line 200), then the trade tax is accounted for on line 267 within the limits of this calculated advance payment (tax).

Thus, the line 267 metric cannot be greater than the 200 line metric.

If the taxpayer sets off the tax paid outside the Russian Federation (line 260) and takes into account the paid trade tax (line 267), then the amounts of the deducted tax and trade tax in aggregate cannot exceed the amount of the advance payment (tax) reflected in line 200.

Organizations that have separate subdivisions, the amount of the trade fee, by which the calculated advance payments (tax) to the budget of the constituent entity of the Russian Federation at the location of these separate subdivisions are reduced, is calculated in Appendices No. 5 to Sheet 02 and reflected in the corresponding lines of Sheet 02.

On lines 270, 271 or 280, 281 show the result of your calculations with the budget - the amount of tax to be added or reduced.

The amounts of monthly advance tax payments that you plan to pay in the next reporting period, write in lines 290-310. In this case, the amount in line 290 is equal to the difference between the data indicated in line 180 of this declaration and the declaration for the previous reporting period. If this difference is negative, you do not need to pay advances in the next quarter. Describe the indicator of line 290 in lines 300 and 310, where indicate the data on the planned advance payments to both budgets.

If your company has paid tax abroad and deducts it as payment of tax in Russia, then in lines 290-310 it must still indicate the full amount of monthly advance payments for the next quarter. Lines 290-310 do not fill in firms that pay only quarterly tax advances, as well as firms that have switched to paying advance payments on a monthly basis based on actual profits.

Also, these lines do not need to be filled in when drawing up the declaration for the year.

Assistance in submitting annual reports

Read about the procedure for drawing up annual reports for 2016 on the website

In 2016, the income and expenses of Betoninvest LLC were (excluding VAT):

• sales income - 2,925,000 rubles;
• expenses related to the sale - 1,676,000 rubles;
• non-operating income - 22,400 rubles;
• non-operating expenses - 38,000 rubles.

The tax base will be equal to:
RUB 2,925,000 - 1,676,000 rubles. + 22 400 rub. - 38,000 rubles. \u003d 1 233 400 rubles.
The firm transfers advance payments of income tax on a quarterly basis. The amount of previously accrued advance payments is equal to 157,600 rubles, including:

• to the federal budget - 15,760 rubles;
• to the regional budget - 141,840 rubles.

You can download the corporate income tax return form.

Trade tax in the income tax return

If the amount of the trade tax for a quarter exceeds the amount of the advance payment to the regional budget for the reporting period, the advance payment for the next quarter or income tax for the year can be reduced by the remaining amount of the fee together with its amount for the next quarter (letter from the Ministry of Finance of Russia dated March 20, 2015 . No. 03-03- 06/1/15560).

We fill in Sheet 03 of the income tax declaration for 2016

If the company pays dividends or interest on state or municipal securities, then it is a tax agent for income tax and it needs to fill out sheet 03 of the declaration.

The tax calculated in this sheet is fully credited to the federal budget.

In JSCs, dividends are paid to shareholders (clause 2 of article 42 of Law No. 208-FZ).

In LLC, the profit is distributed among the participants (clause 1 of article 28 of Law No. 14-FZ). For tax purposes, a single concept of "dividends" is used.

This is any income received by a shareholder (participant) from an organization in the distribution of profit remaining after taxation on shares (shares) owned by a shareholder (participant) in proportion to the shares of shareholders (participants) in the authorized (joint-stock) capital of this organization (clause 1 of Article 43 of the Tax Code RF).

Dividends can be paid as individualsand other organizations. Income is taxed: personal income tax, if the recipient is an individual, and income tax, if the recipient is an organization.

Assistance in submitting annual reports

Read about the procedure for drawing up annual reports for 2016 on the website

In sheet 3 of the income tax return, a field is provided to reflect the category of the tax agent. The issuer of securities, which itself pays the income, must put the code "1" in it, and the organization that pays income on securities, the issuer of which it is not (the depositary), must put the code "2". An organization that pays dividends on its own, for the amounts paid, fills out section A of sheet 03.

Dividends in reporting

If the issuing company transfers the amount of dividends for payment to the depositary, then this information must be reflected in section A of sheet 03 on line 070 “Dividends transferred to persons who are not recipients of income”.

Sheet 03 must be completed for each decision to pay dividends.

Section A of Sheet 3 of the Income Tax Declaration "Calculation of tax in the form of dividends ..."

In section A “Calculation of tax in the form of dividends (income from equity participation in other organizations established on the territory of the Russian Federation), calculate the“ agency ”tax on dividend income. In the column "Type of dividends" indicate for what period you distribute them. If you decide to pay dividends for the year, then put down the code "2". When paying interim dividends, write down the code “1” in the column “Type of dividends”. Do not forget to include the tax period code and the reporting year.

On line 001 you must indicate the total amount of dividends to be distributed. It is equal to the indicator D1 of the tax calculation formula.

On line 010 write down the total amount of dividends that the owners decided to distribute among themselves.

On line 020 indicate the amount of dividends that are accrued in favor of Russian organizations, as well as persons who are not taxpayers. Lines 021–024 provide a breakdown of the indicator of line 020 by types of recipients.

On line 030 - dividends accrued to individuals - tax residents of the Russian Federation.

On lines 040 and 050 indicate the amount of dividends accrued to foreign organizations and individuals who are not tax residents of the Russian Federation. If taxes on these amounts are subject to withholding in accordance with international treaties on tax rates below the established Tax Code, they must be specified on lines 051–054.

On line 070 reflect the dividends paid to nominees without withholding tax.

For organizations that are issuers of securities, the sum of lines 010 and 070 corresponds to indicator D1 in the tax calculation formula.

On lines 080 and 081 reflect the amount of dividends received by the Russian organization itself, net of income tax withheld from them. In this case, from the amount of dividends indicated on line 080, on line 081, the amount of dividends is allocated, the tax on which is calculated at the rate of 0 percent. The key figure in line 081 corresponds to key figure D2 in the tax calculation formula.

Amount of dividends on line 090 calculated as the difference between the indicators of lines 001 and 081 or the difference between the sum of lines 010 and 070 and line 081.
The result of line 090 corresponds to the difference between indicators D1 and D2 in the tax calculation formula.

If the depository fills in this section, then on lines 080, 081 he puts dashes, and on line 090 he indicates the amount based on the information provided to him by the issuer.
From the amount indicated on line 090, select:

• on line 091 - the amount of dividends intended for Russian companies and taxed at a rate of 13%;
• on line 092 - the amount of dividends intended for Russian companies and taxed at the rate of 0%.

On line 100 Indicate the calculated amount of income tax on dividends due to Russian firms, which are taxed at the rate of 13 percent.

On line 110 reflect the amount of income tax on dividends that were paid in previous reporting (tax) periods (applicable to each decision on the distribution of dividends).

On line 120 indicate the amount of income tax accrued on dividends that were paid in the last quarter (month) of the reporting (tax) period for each decision on the distribution of dividends.

If the company transfers dividends in parts (in stages), then reflect the payment of tax on lines 040 in subsection 1.3 of section 1 of the declaration.

Section B of Sheet 3 of the income tax declaration

In section B "Calculation of tax on income in the form of interest on state and municipal securities" sheet 03 provide data on the relevant income tax.

First, fill in the "Type of income" line. Put the code "1" in it if you accrued income in the form:

• interest on state and municipal securities, which do not provide for payment by the buyer to the seller of the accumulated coupon income;
• interest on mortgage-backed bonds issued after January 1, 2007;
• the income of the founders of the trust on mortgage certificates issued after January 1, 2007.

Put in the line "Type of income" the code "2" if the income is accrued in the form:

• interest on mortgage-backed bonds issued before January 1, 2007;
• interest on municipal securities issued for a period of at least three years before January 1, 2007;
• income of the founders of trust on mortgage certificates issued before January 1, 2007.

On line 010 reflect the total tax base for all recipients of income. Also describe the interest accrued to each recipient in section B of sheet 03.

On line 020 indicate the tax rate at which you, as a withholding agent, taxed the accrued income.
On income under the code "1" in the line "Type of income" tax is withheld at a rate of 15%, and on income under code "2" - at a rate of 13%.

On line 030 reflect the amount of tax withheld from each recipient of income.
Calculate the indicator as follows:

Line 030 \u003d Line 010 x Line 020/100

If in previous reporting periods you also accrued tax, indicate it on line 040 , and the tax for the last quarter (month) of the reporting year - on line 050 .
Reflect the data on the amounts of tax on the dates of payment and the dates themselves on lines 040 in subsection 1.3 of section 1 of the declaration.

Section B of Sheet 03 of the income tax return

In this section "Register - decryption of the amounts of dividends (interest)" provides a breakdown of all amounts of dividends or interest. To differentiate them, codes of belonging signs have been established:

• "A" - if the register contains a decoding of dividends from section A;
• "B" - if the amount of interest is deciphered from section B.

Data for each to the Russian recipient dividend payments on separate pages indicating the full name of the recipient, TIN, KPP, location (address) of the recipient, indicating the code of the constituent entity of the Russian Federation, surname, name, patronymic (patronymic, if any) of the head of the taxpayer organization, contact phone number, date of transfer of dividends, the amount of dividends (without reduction by the amount of tax withheld), the amount of tax (the last two indicators are indicated in rubles).

The data on the recipients of dividends who are not taxpayers are given in a similar manner.

When transferring dividends without withholding tax to depositories, information about them and the amounts of dividends transferred to them are reflected in section B of sheet 03 of the declaration with an indication after the name of the organization “tax agent”, and a dash is put on line 070.

For the "Type" variable, when the tax agent submits the primary calculation, "00" is put down, when the revised (corrective) calculation is submitted in Section B, the correction number ("01", "02", etc.) of information regarding the recipient of dividends (interest ).

The joint-stock company received, based on the results of work for the reporting year, a net profit of 900,000 rubles. The meeting of shareholders distributed it as follows:

• foreign company (not registered with the Russian tax inspectorate) - 200,000 rubles;
• russian company - 600,000 rubles;
• RUB 100,000 - payment through the depositary.

The issuer must withhold tax at the rate of 15% on dividends from a foreign company.
The accountant determined the amount of tax on dividends of a Russian company using the formula
(H \u003d K x Cn x (D - D)):
(600,000 rubles: (900,000 rubles - 300,000 rubles)) x 13% x 600,000 rubles. \u003d RUB 78,000

Dividends paid in March next year. Section A of sheet 03 of the tax return and a breakdown of the dividend amounts will be as follows.

You can download the corporate income tax return form.