Page 120 of Appendix 5 to sheet 02. A sample of filling out the income tax return. Income tax return: rules for filling in indicators

As of Q3 2016

Income tax declaration (Appendix No. 5 to sheet 02)

2.3.35 Who fills out Appendix No. 5 to sheet 02. These are taxpayers who have separate divisions. served both at the location of the head office of the organization, and at the location of each a separate subdivision.

In case of centralized tax payment for a group of separate subdivisions located in one region, the application is submitted at the location of the head office of the organization, as well as at the location of the subdivision through which the organization pays tax to the budget of this region.

2.3.36 The company has separate divisions in different regions. How many attachments No. 5 to sheet 02 need to be compiled. Fill out as much to sheet 02 of the declaration as the company has separate divisions. In addition, the same application must be submitted separately at the location of the head office - without taking into account the divisions.

After the company determines the indicator, you can calculate the tax base and the tax itself attributable to a separate division. For this, the tax base for the organization as a whole (Appendix No. 5 to sheet 02) is multiplied by the share of the tax base of the unit (Appendix No. 5 to sheet 02).

Based on the income tax rate in a particular entity Russian Federation (Appendix No. 5 to sheet 02) and the tax base that falls on a separate subdivision, determine the amount of calculated tax (Appendix No. 5 to sheet 02).

2.3.38 The company has separate divisions. How to determine the amount of accrued advance payments in line 080 of Appendix No. 5 to sheet 02. In order to determine the indicator for Appendix No. 5 to sheet 02, compiled for a separate subdivision, you need to take data from sheet 02 for the previous reporting period... Namely, it is necessary to summarize the indicators by lines and declarations.

2.3.39 A company with separate divisions calculates monthly advance payments based on profits for the previous reporting period. How to fill in line 120 of Appendix No. 5 to sheet 02. This line is provided for monthly advances that the company must transfer for each division to the regional budget within the next quarter. IN annual declaration not filled. Indeed, for the calculation of monthly advance payments of the first quarter, a special procedure applies - they are equal to the total amount of monthly advance payments calculated for the fourth quarter of the current year. Such advances are reflected in special appendix No. 5 to sheet 02 of the declaration for 9 months. And there is no need to fill in the lines in the annual declaration.

For declarations for reporting periods, advances are considered as follows. The amount of the monthly advance payment as a whole for the organization (sheet 02) is distributed between the organization without separate divisions and each operating separate division (group of separate divisions) based on the shares of the tax base (%) given in Appendix No. 5 to sheet 02 of the declaration.

The amounts of monthly advance payments for the II, III and IV quarters - respectively, based on the shares of the tax base for the I quarter, six months, 9 months of the current tax period.

If during the last reporting period the company did not liquidate its divisions, then the value of Appendix No. 5 is reflected in the same Appendix. If, during the last reporting period, the company liquidated a separate division, Appendix No. 5 to sheet 02 is determined differently. This will include an indicator defined as the difference between the tax base as a whole for the organization (Appendix No. 5 to sheet 02) and the tax base of the liquidated division for the reporting period (Appendix No. 5 to sheet 02 of the liquidated division).

2.3.42 The company pays income tax through the responsible department. How to fill out Appendix No. 5 to sheet 02. If an organization has several separate subdivisions in one constituent entity of the Russian Federation, it may decide to pay income tax and file a declaration through the responsible subdivision for all separate subdivisions located in the same region.

Then, when filling out the declaration for the responsible subdivision, in the "Calculation made" field you need to put down code 4, which corresponds to a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation. And the application is filled out based on the share of tax for separate subdivisions in aggregate.

A situation is possible when the head office of the company is located in the region where separate subdivisions are located. Then the head unit can take over the functions of responsible for the transfer of tax and submission of reports.

There is no need to distribute the tax base between separate divisions and the head office. Income tax is paid to the regional budget in full by the head office. The information specified in sheet 02 will duplicate. Therefore in in this case itself to sheet 02 inspectors allow you not to fill out.

2.3.43 The company has a separate division, which is fully transferred to the payment of UTII. How to fill out Appendix No. 5 to sheet 02. When a separate division of a company is a UTII payer registered in another constituent entity of the Russian Federation, the head office should not reflect income and expenses from activities transferred to imputation in the profit tax declaration. Therefore, you do not need to fill out sheet 02 for such a separate subdivision.

2.3.44 The organization includes a separate subdivision that combines the general taxation regime and imputation. How to fill out Appendix No. 5 to sheet 02. The basis for calculating income tax as a whole for the organization must be determined by the type of activity on general regime... And it is it that needs to be distributed among those separate divisions that pay income tax.

If the expenses of the organization cannot be attributed to a specific type of activity, then they must be distributed in proportion to the income received from activities in the general regime. Such explanations were given by officials of the Ministry of Finance of Russia c.

When determining the share of profit attributable to a separate division, it is not necessary to take into account employees engaged exclusively in imputed activities (expenses for their labor), as well as the residual value of fixed assets used in business falling under UTII. It is also possible to distribute the salary of general employees and the value of fixed assets that the company uses in its activities on UTII and taxable income, it is also possible in proportion to income.

2.3.45 The company has branches located both in Russia and abroad. How to fill in line 040 of Appendix No. 5 to sheet 02. When distributing profits to separate divisions, you need to take into account average headcount of all employees of the company and the residual value of all property (). The indicators for overseas branches need to be added to the values \u200b\u200bfor the head office.

2.3.46 A company with separate subdivisions paid tax in a state with which Russia has an agreement on avoidance double taxation... How to fill out Appendix No. 5 to sheet 02. In such a situation, the value for in all Appendices No. 5 must be determined in three stages.

First, it is necessary to determine what proportion of the tax for the overseas division of the organization will reduce payments in federal budget, and which - to regional budgets. The share for payments to the federal budget must be determined by the formula:

UVf \u003d NPf: NP,

where UVf is the share of the federal part of the foreign payment in the total tax;

NPF - the amount of tax calculated to the federal budget (sheet 02);

NP - the total amount of the calculated tax to the federal and regional budgets of Russia (sheet 02).

The share for payments to regional budgets is calculated using the following formula:

UVsf \u003d NPsf: NP,

where UVsf is the share of foreign tax, which will reduce payments to the subjects;

NPsf - the amount of tax calculated to the regional budgets of Russia (sheet 02).

Further, the total amount of tax paid by the company outside of Russia is distributed between the federal and regional budgets. To do this, we multiply the amount of Russian tax by the shares calculated above:

NPFum \u003d NPin? UVf,

where NPFum is a tax credited to the federal budget;

NPin - tax paid by the company abroad;

NPSFum \u003d NPin? UVsf,

where NPSFum is a tax credited to the budget of a constituent entity of the Russian Federation.

The last stage: the tax, which reduces the debt to the budgets of the constituent entities of the Russian Federation, is distributed between the head and other divisions. To do this, we multiply the amount of foreign tax, which reduces regional payments in Russia, by the share of each division in the Russian profit (Appendix No. 5 to sheet 02). The calculation and distribution of the amount of tax paid outside Russia is drawn up by the company in the form of a separate statement.

Example

Iskra LLC, registered in Moscow, has three separate subdivisions - in Saratov, Smolensk and Kiev. The company paid income tax to the budget of Ukraine in an amount equivalent to 400,000 rubles. The limit for the offset determined by the rules of chapter 25 Of the Tax Code RF, is 350,000 rubles. It is by this amount that the company has the right to reduce Russian income tax payments. At the end of the first quarter of 2016, advance payments of income tax in Russia were calculated in the amount of 2,000,000 rubles, including 200,000 rubles. - to the federal budget, 1 800 000 rubles. - to regional budgets. The share of the tax base of the divisions: in Moscow - 50 percent, in Saratov - 20 percent, in Smolensk - 30 percent.

Organizations that include separate divisions calculate and pay income tax in accordance with Article 288 of the Tax Code. And the declaration is submitted in the form approved by the order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / 600 @

At the location of the separate divisions, the declaration is submitted in an abbreviated form:

• title page;
• subsection 1.1 and (or) subsection 1.2 of section 1;
• appendix No. 5 to sheet 02, completed for a specific division.

Income Tax Return: Section 1

This section reflects the total amounts to be paid (reimbursed) to the budget at the location of a particular unit or parent organization.

At the location of the organization, the tax is transferred to both the federal and regional budgets. Therefore, in subsections 1.1 and (or) 1.2, any corresponding line can be filled.

Information on the federal budget is transferred to section 1 from sheet 02. As for the budget of the constituent entity of the Russian Federation, the data are transferred to subsections 1.1 and 1.2 from Appendix No. 5 to sheet 02.

When filling out subsection 1.1, lines 070 and 080 reflect data from lines 100 and 110 of Appendix No. 5, respectively. In subsection 1.2, the amounts of monthly advance payments to be paid to the budget of the constituent entity of the Russian Federation are indicated on lines 220–240 and their amount must correspond to lines 120 or 121 of Appendix No. 5.

Please note: subsection 1.2 of section 1 is not included in the tax return for the tax period ().

Income tax return: Appendix No. 5 to sheet 02

To determine the amounts of income tax for separate subdivisions, Appendix No. 5 to sheet 02 of the declaration is provided.

The application is filled out separately for the organization without separate subdivisions, for each separate subdivision, including those liquidated in the current reporting (tax) period, or for a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation.

This appendix reflects the amount of advance payments and tax paid to the budget of the constituent entity of the Russian Federation.

For each subdivision (group of subdivisions) a separate application form is filled in and the corresponding code is indicated in the “Calculation made” field. The number of submitted applications depends on the number of separate (including those liquidated in the current tax period) or responsible units. All these applications are included in the declaration, which is submitted at the place of registration of the organization. Please note that sheet 02 is filled out for the organization as a whole.

From line 120 of sheet 02 to line 030 of the application, the indicator of the tax base for the organization as a whole is transferred. A taxpayer whose separate subdivisions were liquidated in the current tax period also fills in line 031. In it, he fixes the tax base for the organization as a whole, excluding the liquidated subdivisions.

The amount of income tax that must be transferred to the regional budget at the location of a separate subdivision is calculated based on the share of the tax base attributable to the subdivision. The share is reflected in line 040.

By multiplying the calculated share by the total amount of the tax base (line 030), the accountant will receive the amount of the tax base attributable to a specific division (group of divisions) or head organization. This value should be reflected in line 050 of the application. Please note that the sum of the indicators of line 050 of all applications must correspond to the tax base for the organization as a whole, reflected in line 120 of sheet 02.

Line 060 contains the tax rate credited to the budget of the constituent entity of the Russian Federation. In the region, a reduced rate of income tax may be established. Then this rate applies only to the share of profit attributable to the organization and its separate subdivisions located on the territory of the given subject of the Russian Federation.

The amount of calculated advance payments (tax) for the reporting (tax) period is determined on the basis of data on the tax base (line 050) and the tax rate (line 060). The specified value is reflected in line 070.

On line 080, the accountant records the amounts of accrued advance payments for the reporting (tax) period. In Appendix No. 5, this value is calculated in the same way as the indicators of lines 210-230 of sheet 02. That is, the amount of accrued advances is taken from the appendix completed for the previous reporting period.

Organizations that report on a quarterly basis and do not pay monthly advance payments shall transfer the indicator from line 070 of Appendix No. 5 of the declaration for the I quarter of the current year to line 080 of the semi-annual declaration. The same algorithm is used by taxpayers who calculate monthly advance payments based on actual profits. However, in the semi-annual declaration, they duplicate the indicator from the declaration for January - May of this year.

For organizations calculating monthly advance payments in the amount of 1/3 of the tax amount for the previous quarter, the value of the indicator in line 080 of Appendix No. 5 of the semi-annual declaration is equal to the sum of the values \u200b\u200bof the indicators in lines 070 and 120 of Appendix No. 5 of the declaration for the I quarter of the year.

Line 090 is filled out only by organizations that, in the reporting (tax) period, reduce the amount of calculated advance payments (tax) by the amount of tax paid outside the Russian Federation. The procedure for offsetting these amounts has been established. Note that line 090 reflects only the part of the "foreign" tax related to the regional budget and a specific division (group of divisions) or to the parent organization.

The amount of advance payments (tax) subject to additional payments based on the results of the reporting (tax) period is shown in line 100, the amount of advances (tax) subject to reduction - in line 110. These data are transferred to lines 070 and 080 of subsection 1.1 of section 1.

In lines 120, 121, taxpayers reporting quarterly and paying monthly advance payments indicate the total amount of these payments to be paid to the budget of the constituent entity of the Russian Federation in the next quarter.

Filling in a tax return for income tax upon liquidation of a separate subdivision

The declaration for a separate subdivision liquidated during the tax period is also filled out in the reporting periods following the liquidation, as well as for the current tax period. Appendix No. 5 for a liquidated separate subdivision is also included in the declaration submitted to tax authority at the place of registration of the organization. In line 002 of such an application, code 3 is indicated.

If the branch is liquidated after the declarations for the last reporting period have been submitted to the tax authorities, the taxpayer can submit revised declarations. In them, monthly advance payments due in the quarter in which the liquidation took place are withdrawn for the liquidated separate division. Simultaneously on the specified amount monthly payments for the parent organization are increasing.

After the organization is deregistered with the tax authority in connection with the liquidation of a separate subdivision, the revised tax declaration for this subdivision is also submitted to the tax office at the place of registration of the parent organization.

Keep in mind that revised returns are not submitted if the tax is paid by the responsible separate subdivision (or the parent organization) for the liquidated subdivision. After all, the data for the responsible subdivision is determined based on the totality of indicators of all separate subdivisions located on the territory of a given subject of the Russian Federation.

The declaration is drawn up on an accrual basis. Therefore, in Appendix No. 5, the amount of advance payments (tax) should be calculated based on the tax base for the organization as a whole, excluding the tax base of the liquidated division. The value of the latter is reflected in the declaration for the reporting period preceding the quarter in which the unit was liquidated.

This indicator is reflected in line 031 of Appendix No. 5, which is filled in for the reporting periods following the liquidation and this year... It is this value that is used for the further calculation of the indicator of line 050 in the annexes filled in by operating divisions.

The difference between the indicators of lines 030 and 031 must correspond to the sum of the values \u200b\u200bin lines 050 of all appendices No. 5 filled in for the liquidated separate subdivisions. That is, applications in which the code 3 is indicated in the "Calculation made" field.

For the liquidated separate subdivision for all reporting periods following the liquidation and for the current tax period, the indicators of lines 040, 050, 070, 080 and 090 of Appendix No. 5 remain unchanged. At the same time, line 110 of Appendix No. 5 for the reporting period after the liquidation of the subdivision is filled in, if for the quarter in which the separate subdivision was liquidated, monthly advance payments were charged and the revised declarations were not submitted.

The foregoing is true only on the condition that for the subsequent reporting periods and the tax period for the organization as a whole, the size of the tax base exceeds the size of the base for the reporting period before the liquidation of the separate division.

If, compared to the previous reporting period, in which the subsequently liquidated separate subdivisions operated, the tax base decreases, the calculation will change. The previously calculated tax will decrease both for the organization as a whole and for separate subdivisions, including liquidated separate subdivisions.

The organization will first determine the tax base for liquidated separate divisions based on the size of shares for the last reporting period in which the divisions operated. Further, the tax base will be reduced by the size of the revised tax base for the liquidated divisions. The remaining tax base will be taken as 100% and distributed between the organization without separate subdivisions and the operating separate subdivisions.

If for the subsequent reporting or current tax period the organization incurs a loss, the entire amount of advance payments accrued for this period (including monthly advance payments) must be reduced. This also applies to the share of the liquidated unit.

An example of filling out a tax return for income tax

World of Uyuta LLC is registered in Moscow. The organization is engaged in furniture trade and has one separate subdivision - the "Comfort" salon-shop in the Yaroslavl region. Average annual residual value depreciable property as a whole for the organization for 2014 is 6,023,038 rubles. LLC Mir Uyuta pays quarterly advance payments of income tax.

Consider filling out the corporate income tax declaration for 2014 by the head office of the organization, which is located in Moscow.

To simplify the example, the order of filling out the appendices to sheet 02 is not given.

First, the organization must fill out lines 010-190 of sheet 02 of the declaration. In this list, Mir Uyuta LLC reflects the following indicators of financial and economic activities:

• line 010 - income from sales - 7 320 400 rubles;
• line 020 - non-operating income - 350 600 rubles;
• line 030 - expenses that reduce the amount of income from sales - 6,510,200 rubles;
• line 040 - non-operating expenses - 240 300 rubles.

Then line 060 is filled in. It is equal to:

RUB 7 320 400 + 350 600 rub. - 6 510 200 rubles. - 240 300 rubles. \u003d RUB 920,500

Since the organization does not have indicators to be reflected in lines 070-090 and 110, then lines 100 and 120 are filled in. The indicator of line 060 - 920,500 rubles is transferred to them.

Thus, the tax base from which Mir Uyuta is to calculate the profit tax for 2014 is 920,500 rubles.

Next, line 150 is filled in. Lines 140, 160 and 170 of organizations that have separate structural divisions are not filled. Line 150 indicates the income tax rate to the federal budget - 2%.

The amount of income tax for the organization as a whole is:

RUB 920,500 × 20% \u003d 184,100 rubles.

Then you need to distribute the amount of income tax across the budgets of different levels.

LLC Mir Uyuta must pay tax to the federal budget (for the organization as a whole), the budget of the city of Moscow (for the head office) and the budget of the Yaroslavl Region (for a separate subdivision).

The amount of income tax payable to the federal budget is indicated on line 190 of sheet 02 of the declaration. This amount is 18,410 rubles. (RUB 920,500 × 2%). The distribution of income tax to the budgets of the constituent entities of the Russian Federation between the head and separate subdivisions is made in Appendix No. 5. The organization must fill in two such applications: separately for the head and separate subdivisions.

The tax is allocated on the basis of the share of the tax base attributable to the head office and separate subdivisions. In our example, the share of the head division is 67%, the separate division is 33%.

The calculated amounts of tax to the budgets of the constituent entities of the Russian Federation are indicated on line 070 of the corresponding annexes No. 5 and on line 200 of sheet 02. In this case, the amount of tax to the budgets of the constituent entities of the Russian Federation, reflected on line 200 of sheet 02, is determined by adding the tax amounts to the budget of Moscow and the budget Yaroslavl region:

RUB 111,012 + 54 678 rub. \u003d RUB 165 690

Suppose that the amount of accrued advance payments in 2014 at Mir Uyuta LLC is 128,870 rubles, including:

• to the federal budget - 12,887 rubles;
• the budget of the city of Moscow - 77,709 rubles;
• the budget of the Yaroslavl region - 38,274 rubles.

The total amount of advance payments accrued for the tax period (128,870 rubles) is indicated on line 210 of sheet 02, the amount of advance payments accrued to the federal budget (12,887 rubles) - on line 220 of sheet 02.

The amounts of accrued advance payments to the budgets of the constituent entities of the Russian Federation are reflected in line 080 of the corresponding annexes No. 5 and on line 230 of sheet 02 of the declaration. To fill in line 230 of sheet 02, you need to add the amounts of accrued advance payments to the budget of the city of Moscow and the budget of the Yaroslavl region.

This amount is equal to:

RUB 77 709 + 38 274 RUB \u003d RUB 115,983

Then the amounts of income tax are calculated, subject to additional payments to the budgets based on the results of the tax period (2014).

The amount of income tax subject to additional payment at the location of the head unit for the date March 30, 2015 will be:

• to the federal budget - 5523 rubles. (18 410 rubles - 12 887 rubles);
• to the budget of the city of Moscow - 33 303 rubles. (111,012 rubles - 77,709 rubles) (line 100 of Appendix No. 5).

The tax to be paid for a separate subdivision will be:

• to the budget of the Yaroslavl region - 16 404 rubles. (54 678 rubles - 38 274 rubles) (line 100 of Appendix No. 5).

These amounts are also indicated on lines 270 and 271 of sheet 02 of the declaration. Line 270 reflects the amount of income tax subject to additional payment to the federal budget - 5523 rubles. On line 271 - the amount of income tax subject to additional payment to the budgets of the constituent entities of the Russian Federation - 49,707 rubles. (33 303 rubles + 16 404 rubles).

The organization does not fill in lines 290-340 of sheet 02, as well as lines 120 and 121 of Appendix No. 5.

LLC Mir Uyuta, as part of the declarations that are submitted at the location of the head and separate divisions, must also submit subsection 1.1 of section 1. Subsection 1.1 indicates the total tax amounts that are charged in the taxpayer's personal account cards at the location of the head and separate divisions.

In subsection 1.1 of section 1, which is rented at the location of the head unit, the tax amounts subject to additional payment are indicated:

• to the federal budget - for the organization as a whole (5523 rubles);
• to the budget of the constituent entity of the Russian Federation - for the head division (33,303 rubles).

To fill out this subsection, the data of line 270 of sheet 02 and line 100 of Appendix No. 5, filled in for the head division, are used.

The amount of tax subject to additional payment to the budget of the constituent entity of the Russian Federation at the location of the separate subdivision is indicated in subsection 1.1 of section 1, which is submitted to the tax office at the location of the branch (54,678 rubles).

A sample of filling out the income tax return

The presence of a separate subdivision requires a separate calculation of income tax for each separate subdivision and the head organization, excluding the separate subdivisions (hereinafter referred to as the head organization).

Income tax calculation for each separate subdivision and the parent organization are carried out in Appendix 5 to sheet 02 of the declaration (symbol -Pr5L02).

Filling in the numerical indicators of the income tax declaration in Appendix 5 to sheet 02 begins with the transfer of the tax base of the organization from line 120 of sheet 02 of the declaration to line 030 of Appendix 5 to sheet 02.

If there are separate subdivisions closed in the reporting period, line 031 shows the difference between the tax base as a whole for the organization and the tax base that falls on closed separate subdivisions. Otherwise, line 031 is left blank.

2. Determination of the tax base of the parent organization and each of its separate subdivisions

Line 050 " The tax base, proceeding from the share "of Appendix 5 to sheet 02 of the tax declaration is equal to the product of the share of the tax base indicated in line 040 and the tax base indicated in line 030 or 031.

The amount of the calculated tax to the budget of the constituent entity of the Russian Federation is reflected in line 070 of Appendix 5 to sheet 02 and is equal to the product of the data in line 050 by the tax rate to the budget of the constituent entity, which is indicated in line 060.

Check yourself:

The sum of lines 070 "The amount of tax" of Appendix 5 of sheet 02 for all separate subdivisions and the head organization must coincide with the total of line 200 of sheet 02 of the declaration "Amount of calculated income tax in the budget of the subject of the Russian Federation".

L02S200 \u003d ∑L02Pr5S070

3. Calculation of monthly advance payments to be paid to the budget of a constituent entity of the Russian Federation in the next reporting (tax) period - is the next step for calculating income tax for the parent organization and each of its separate divisions.

The algorithm for calculating the advance payments to be paid is given for organizations that have chosen a quarter, half a year, 9 months, a year as the reporting period for income tax and pay monthly advance payments.

Advance payments due in the 1st quarter of the next tax period are reflected in Appendix 5 to sheet 02 of the declaration for the year on line 121 "Monthly advance payments for the 1st quarter of the next tax period". The amount of line 121 of Appendix 5 to sheet 02 of the declaration for the year is equal to the amount of line 120 “Monthly advance payments, in the quarter following the reporting period” of the declaration for 9 months.

D (year) Л02Пр5С121 \u003d Д (9 months) Л02Пр5С120.

Advances payable in quarters 2,3,4 are reflected in line 12о “Monthly advance payments in the quarter following the reporting period” of Appendix 5 to sheet 02 of the declaration of the current period and are calculated as the product of the share of the tax base reflected in line 040 of Appendix 5 to sheet 02 (Л02Пр5С040) and the amount of monthly advance payments to be paid to the budget of the constituent entity of the Russian Federation, which are reflected as a whole for the organization on line 310 of sheet 02 (Л02С310). In the form of a formula, they can be reflected in the following form:

D (1kv) L02Pr5S120 \u003d D (1kv) L02S310 * D (1kv) L02PR5S040;

D (p / g) L2Pr5S120 \u003d D (p / g) L02S310 * D (p / g) L2Pr5S040

D (9 months) L02Pr5S120 \u003d D (9 months) L02S310 * D (9 months) L02Pr5S040;

Check yourself:

When filling out Appendix 5 to sheet 02 of the declaration for the 1st quarter, the advance payments due in the second quarter must also be equal to the amount of tax indicated in line 070 "Tax amount" of Appendix 5 to sheet 02.

D (1kv) L2Pr5S120 \u003d D (1kv) L02S310 * D (1kv) L02PR5S040 \u003d D (1kv) L02Pr5S070

The sum of lines 120 of the head organization and all separate subdivisions in the declarations for half a year, 9 months, the year must coincide with line 310 "The amount of monthly advance payments to be paid to the budget of the subject of the Russian Federation."

L02S310 \u003d ∑L02Pr5S120

The amount of advance payments reflected in line 120 (or 121) of Appendix 5 to sheet 02 to be paid by a separate subdivision (parent organization) in the next reporting period and divided by 3, is transferred to lines 220,230,240 of Section 1.2 of the declaration.

4. We charge to the budget of the constituent entity of the Russian Federation and fill in line 080 "Accrued to the budget of the constituent entity of the Russian Federation" of Appendix 5 to sheet 02 of the declaration

Accrued tax on profit of a separate subdivision to the subject of the budget of the Russian Federation in the 1st quarter is equal to the amount of the advance payment of the 1st quarter, which is calculated in the declaration for last year in line 121 “Monthly advance payments for 1 quarter of the next tax period.” This formula can be expressed as follows:

D (1kw) L02PR5S080 \u003d D (previous year) L02Pr5S121

The accrued income tax of a separate subdivision in the subject of the budget of the Russian Federation in the following reporting periods is equal to the sum of lines 070 and 120 of Appendix 5 of sheet 02. (L2Pr5S70 and L2Pr5S120) for the previous reporting period. This is expressed in formulas as follows:

D (1p / g) L2Pr5S080 \u003d D (1 qt) L2Pr5S (070 + 120);

D (9 months) L02Pr5S080 \u003d D (1 p / g) L02Pr5S (070 + 120);

D (year) L02Pr5S080 \u003d D (9 months) L02Pr5S (070 + 120)

Check yourself:

The sum of lines 080 of Appendix No. 5 of sheet 02 of all separate subdivisions and the parent organization must correspond to the amount of advance payments accrued to the budget of the constituent entity of the Russian Federation for the reporting period, as reflected in line 230 of sheet 02 of the income tax declaration.

L02S230 \u003d ∑L02Pr5S080

5. After calculating the accrued tax, you can proceed to step 5 - determining the amount of tax to be added or reduced from the budget.

If the tax reflected in line 070 of Appendix 5 to sheet 02 is greater than the sum of lines 080 and 090, then the amount of tax to be paid is calculated as the difference between line 007 with the sum of lines 080 and 090 of Appendix 5 of sheet 02.

The amount of tax to be paid for, calculated for a separate subdivision or parent organization, is reflected in line 100 "Amount of tax to be paid" in Appendix 5 of sheet 02 and in line 070 of section 1.1 of the declaration.

If the tax reflected in line 070 of Appendix 5 to sheet 02 is less than the sum of lines 080 and 090, then the amount of tax to be reduced is calculated as the difference between the sum of lines 080 and 090 with line 070 of Appendix 5 of sheet 02.

The amount of tax to be reduced, calculated for a separate subdivision or head organization, is reflected in line 110 "Amount of tax to be reduced" of Appendix 5 of sheet 02 and in line 080 of section 1.1 of the declaration.

Declaration submission

If the date of deregistration of a separate subdivision (OP) falls on the first reporting period, for example, 1 quarter, then it is not necessary to submit declarations for a closed OP for this and the following periods ( Letter UFNS for Moscow from 13.04.2010 N 16-15 / 038587). In the declaration for the head office of the organization (GP) for these periods, it is also not necessary to fill in Appendix 5 to Sheet 02 for a closed OP.

If the OP is deregistered in any other period, you need to submit a separate declaration for this OP to the IFTS at the place of registration of the GP:

• for the reporting period in which the OP was deregistered;
• for the following reporting periods of the year in which the OP was deregistered;
• for the year in which the OP was removed from the register.

In the declaration for SOE for these periods, it is necessary to fill in Appendix 5 to Sheet 02 for a closed OP.

When filling out declarations for a closed OP, as well as SOEs and operating OPs, the following features must be taken into account.

Filling in a closed OP declaration

Observe the following guidelines when completing this declaration.

Example. Filling of the declaration for the quarter in which the OP was deregistered by the organization paying monthly advance payments

The organization has two OP (OP1 and OP2), for each of which income tax is paid to the regional budget separately. The organization does not pay the trade fee.

The primary declaration for OP1 for the 1st quarter contained the following data:

• the tax base as a whole for the organization - 45,000,000 rubles;
• the share of the tax base is 30%;
• tax base based on the share - 13,500,000 rubles;
• calculated advance payment - 2,295,000 rubles;
• the total amount of monthly advance payments for the 2nd quarter - 2,295,000 rubles. (one payment - 765,000 rubles).

OP1 was removed from the register in June, after two monthly advance payments totaling 1,530,000 rubles. After deregistration of OP1, the organization submitted an updated declaration for this OP for the 1st quarter, where it reduced the amount of monthly payments to 1,530,000 rubles. The company's taxable profit for the first half of the year increased to 67,500,000 rubles.

The total amount of advance payments to be paid at the place of registration of OP1 before its closure will be 3,825,000 rubles. (2,295,000 rubles + 1,530,000 rubles).

In other cases, the declarations for the closed OP will not contain either the amount of tax payable or the amount of tax to be reduced. In particular, this will happen if you:

• pay only quarterly advance payments;
• pay quarterly payments and monthly installments during the quarter and fill out a return for the quarters following the quarter in which the OP was deregistered.

Example. Filling out a declaration for a closed OP with an increase in the profit of the organization

In the declaration for OP1 for the 1st quarter, the following were indicated:

• the tax base for the organization as a whole - 4,500,000 rubles;
• the share of the tax base is 30%;
• tax base based on the share - 1,350,000 rubles;
• calculated advance payment - 229,500 rubles.

OP1 was deregistered in June. The company's taxable profit for the first half of the year increased to 7,250,000 rubles.

The half-year declaration for closed OP1 must be filled in as follows:

Situation 2. Taxable income for current period less profit for the period preceding the period in which the OP was deregistered

In this case, you need to re-calculate the part of the profit attributable to the closed OP. In this case, you should proceed from the profit as a whole for the organization for the current period and the share of the profit of the EP for the last reporting period before its deregistration. As a result, the tax return will indicate the amount of tax to be reduced.

Example. Filling out a declaration for a closed OP when the profit of the organization decreases

An organization that pays only quarterly advance payments for income tax has two OP (OP1 and OP2). For each of them the tax is paid to the regional budget separately. The organization does not pay the trade fee.

OP1 was deregistered in June. The share of his profit in the total profit of the organization for the 1st quarter (the period preceding the period of closing the EP) is 30%. The data on the profit as a whole for the organization, as well as the calculation of the part of the profit of the closed OP and the calculated advance payment on it are given in the table.

In such a situation, based on the results of the half-year for the closed OP, the tax amount will be reduced, which will amount to 25,500 rubles. (204,000 rubles - 229,500 rubles).

The half-year declaration for closed OP1 must be filled in as follows:

Filling in the declaration for SOE and current OP

Fill in the declarations on the GP and the current OP, taking into account the following features clause 10.2 of the Procedure for completing the income tax return.

When filling out Appendices 5 to Sheet 02, be the first to fill out the Appendix on the closed OP.

Calculate the profits of SOEs and operating OPs without taking into account the data on closed OP clause 10.2 of the Procedure for completing the income tax return, Letters of the Federal Tax Service dated 01.10.2009 N 3-2-10 / 23 @, the Ministry of Finance of 17.03.2006 N 03-03-04 / 1/258.

Example. Determination of the share of the SOE profit after the closing of the OP

The organization has two OPs (OP1 and OP2). For each of them the tax is paid to the regional budget separately. When calculating the share of profits of departments, the organization uses data on labor costs. OP1 was deregistered in June. The data required to calculate the share of profits of divisions are shown in the table.

The share of the SOE's profit in the total profit for the organization will be:

• when calculating tax for 1 quarter - 58.71% ((25,000,000 rubles / (12,000,000 rubles + 6,750,000 rubles + 25,000,000 rubles) + 22,000,000 rubles / (9,000,000 rubles . + 5,500,000 rubles. + 22,000,000 rubles.)) / 2 x 100%);
• when calculating the tax for the half-year - 79.80% ((57,000,000 rubles / (14,000,000 rubles + 57,000,000 rubles) + 23,000,000 rubles / (6,000,000 rubles + 23,000,000 rubles. )) / 2 x 100%).

When completing Appendices 5 to Sheet 02 for GP and current OP, indicate:

• in line 031 - the difference between the indicator

Declaration submission

If you have separate subdivisions (OP), at the location of which you are taxed on profit, then you should clause 1.4 of the Procedure for filling out the declaration, Letter of the Ministry of Finance dated 01.02.2016 N 03-07-11 / 4411:

• fill out separate declarations for each such EP (group of EP) and submit them to the IFTS at the place of registration of the EP;
• declaration for the head division of the organization (GP), that is, for the organization as a whole. This declaration is formed taking into account the features discussed below.

Features of filling out the declaration for the organization as a whole

The declaration must include Appendices No. 5 to Sheet 02, completed p. 1.4, 10.1:

• for each OP (group of OP), at the location of which you pay income tax;
• for the organization as a whole, excluding OP.

The procedure for completing Appendices No. 5 is given below.

In lines 140 and 160 of Sheet 02, you must put dashes p. 5.6 Procedure for filling out the declaration.

In line 200 of Sheet 02, you must indicate the sum of the indicators of lines 070 of all Appendices No. 5 to Sheet 02 clause 5.7 of the Procedure for filling out the declaration... Therefore, it is possible to completely fill in Sheet 02 only after filling in all Appendices No. 5. At the same time, to fill in Appendices No. 5, the data specified in Sheet 02 is required. Thus, Sheet 02 and Appendices No. 5 to Sheet 02 are formed in parallel.

In subsections 1.1 and 1.2 of section. 1, only data on those advance payments to the regional budget that are to be paid at the location of the SOE are indicated. These data should also be taken from Appendix N 5 on the GP. In particular p. 4.2.3, 4.3.2 Procedure for filling out the declaration:

• in lines 070 and 080 of subsection 1.1 of section. 1 data from lines 100 and Appendix 5 to Sheet 02 are transferred;
• in lines 220 - 240 of subsection 1.2, 1/3 of the value indicated in line 120 of Appendix N 5 to Sheet 02 is indicated.

The procedure for filling out Appendix N 5 to Sheet 02

In this Appendix indicate p. 10.2 - 10.5, 10.7 - 10.8 of the Procedure for filling out the declaration:

• in line 030 - data from line 120 of Sheet 02;
• in line 040 - profits of the OP (groups of OP or GP), according to which you draw up Appendix N 5 of Sheet 02;
• in line 050 - the product of the indicators of lines 030 and 040 of Appendix N 5 of Sheet 02;
• on line 060 - the rate at which the OP (GP) pays tax to the regional budget;
• in line 070 - the product of indicators of lines 050 and 060 of Appendix N 5 of Sheet 02;
• on line 080 the sum of lines 080 of all Appendices N 5 to Sheet 02 must be equal to the indicator of line 230 of Sheet 02:

• - if you pay quarterly advance payments and monthly payments during the quarter - the sum of lines 070 and Appendix No. 5 to Sheet 02 of the declaration for the previous reporting period. In the declaration for the 1st quarter, data from line 121 of Appendix No. 5 to Sheet 02 of the declaration for 9 months of the last year are transferred to line 080;
• - if you pay only quarterly advance payments - data from line 070 of Appendix N 5 to Sheet 02 of the declaration for the previous reporting period. In the declaration for the first reporting period, put a dash;
• on line 100 - the difference between lines 070 and 080. If the result is zero or less than zero, put a dash;
• on line 110 - the difference between lines 080 and 070. If the result is zero or less than zero, put a dash;
• on line 120:

• - if you pay quarterly advance payments and monthly payments during the quarter - the product of line 310 of Sheet 02 and line 040 of the completed Appendix No. 5 to Sheet 02. Put a dash in the declaration for the year;
• - if you pay only quarterly advance payments - put a dash again;
• on line 121:

• - if you pay quarterly advance payments and monthly payments during the quarter - data from line 120 of the completed Appendix No. 5 to Sheet 02. Line 121 is completed only when drawing up a declaration for 9 months. In declarations for other periods, a dash shall be inserted in this line;
• - if you pay only quarterly advance payments - put a dash.

The procedure for filling out the declaration for OP

The OP declaration consists of:

• title page;
• one Appendix No. 5 to Sheet 02;
• subsections 1.1 and 1.2 of sect. one .

You have already formed Appendices No. 5 to Sheet 02 for each EP when drawing up a declaration for the organization. The rest of the sheets and sections of the declaration are filled in as follows.

IN title page specify:

• in the field "KPP" - KPP OP;
• in the field "Submitted to the tax authority (code)" - the IFTS code at the location of the OP to which the declaration is submitted;
• in the field "By location accounting) (code" - ;
• in the field "organization / separate subdivision" - the full name of the EP.

In subsection 1.1 section. 1 specify p. 4.2.3 Procedure for filling out the declaration:

• in lines 040 and - dashes;
• in line 070 - data from line 100 of Appendix N 5 to Sheet 02;
• in line 080 - data from line 110 of Appendix N 5 to Sheet 02.

Subsection 1.2 sec. 1 is only needed by organizations that pay quarterly advance payments and monthly payments during the quarter. When completing this subsection, please indicate p. 4.3.2 Procedure for filling out the declaration:

• in lines 120 - - dashes;
• in lines 220 - - 1/3 of the amount reflected in line 120 of Appendix N 5 to Sheet 02.

In the declaration for the year, subsection 1.2, section. 1 does not turn on p. 1.1 Procedure for filling out the declaration.

Example. Filling out the declaration if you have a OP

Alpha LLC is registered with the Federal Tax Service Inspectorate No. 22 in Moscow, has a separate subdivision "Beta" in Domodedovo (IFTS code 5009). The organization makes quarterly and monthly advance payments of income tax. Trade fee no.

For the 1st quarter of 2019, monthly advance payments - 2,964,706 rubles, including:

• to the regional budget - 2,520,000 rubles, of which for the state enterprise - 2,044,980 rubles, for the OP - 475,020 rubles;
• to the federal budget - 444 706 rubles.

At the end of the 1st quarter of 2019, the tax base as a whole for the organization is 25,000,000 rubles. The share of profit of SOE - 81.15%, OP - 18.85%. The tax base for SOEs is 20,287,500 rubles. (25,000,000 rubles x 81.15%), for OP - 4,712,500 rubles. (RUB 25,000,000 x 18.85%).