Filling in the income tax return page 210. The procedure for filling out the income tax return. Composition of the income tax return

The reporting period of any enterprise ends with the filing of a declaration with the tax office. This document indicates the quantity moneythat are paid as taxes. This amount is reflected in a separate column for this - line 210 in the declaration. This column is used as an indicator of how much the company will pay in monthly advance payments. It is filled in by the taxpayer himself.

The amount and procedure for payments provided for by tax legislation is detailed in article 286. There are several important points that you should pay attention to first of all, so as not to make mistakes when filling out line 210 of sheet 02 on income taxes:

you do not need to fill in the line of advance payments for the past reporting periods;
data on received advances must be submitted no later than 28 days per month.

How is the calculation done

The amount of the payment to be paid is calculated by the declarant independently. It follows from the rate that is prescribed for this organization. The calculation is made for the entire reporting time - from the first day to the last (inclusive). This is legally certified in article 52, paragraph one of the Tax Code. There are exceptions to this rule, when the amount of the payment, which has already been calculated and paid, is not indicated in line 210 of the income tax return for the half-year and other periods.

This line shows what profit was received by the enterprise, as well as those deductions that he paid to the state. The data, which are from 210th to 230th line in the declarations of quarterly and other types of income taxes, do not reflect either the income or the profit of the enterprise. They just show how conscientiously the company pays taxes monthly or quarterly. If you correctly enter the necessary indicators, then filling out line 210 of sheet 02 of the declaration of tax payments will not present any difficulties. All the previously entered indicators are the basis for the formation of this column.

In what order should you make changes

Article 286, paragraph two, requires filling out a profit tax declaration and transferring taxes to the state budget at the end of the reporting period. For any period of time, payments can be charged:

advance payment in one payment during the first quarter. It is equal to the amount of the payment that is payable in the last three months of the previous period;
the payment must be paid in the second quarter of this tax period... It corresponds to the third part of the advance payment due for the first three months of this year;
a monthly payment to be paid in the third quarter of the current period. It is the difference between the amount accrued for six months;
a monthly payment due in the fourth quarter. This is the third of the difference in all funds accrued for six and nine months.

If, during the filling out of the lines of the declaration for 9 months and other reporting periods, the 210th line was missed for some reason, but an application was submitted in which the cancellation of monthly payments was indicated, then the tax service will still wait for payment. The inspector should be advised of the need to correct this error in the documentation.

Sample filling

The calculated amount of the monthly advance payment of taxes on your income or line 210 must be paid monthly or quarterly. Such data are entered in specially designed lines 180, 230, 220 and 210. They are located at the end of sheet 02 of the declaration.

If the proportional payment in the declaration turned out to be negative or zero, this confirms that they were not carried out during this period. Article 287, paragraph 1 of the Tax Code states that advance payments that have been paid throughout the entire period are included in the payment of taxes at the end of the reporting time.

One reporting period Is a time span of twelve months. Thus, the following are considered as reporting:

1st quarter;
six months;
nine month;
per year.

Therefore, each payment at the end of the reporting period is counted in the declaration as taxes based on the results of the previous reporting period. If there is a situation where payments for the fourth quarter and nine months are received less, then the taxpayer may underpay funds to the state. The amount of money, obtained as the difference between two time intervals, goes to repay the debt.

With an increase in profits, an organization that has made advance payments on a monthly basis must pay monthly payments. If the company's profit exceeds 15 million rubles, it will have to pay the payment every month.

To avoid inaccuracies while filling out the document, the advanced amount indicated for 9 months or a year must be transferred. If the previous documentation was completed with errors, before compiling new declaration, an updated document should be submitted.

Taxation is an important part of any business. Each reporting period, the payer must file a declaration of income tax payments to the tax authorities. A special place in this document is occupied by line 210, the data into which is entered by the declarant himself. Calculations should be made carefully, otherwise problems cannot be avoided. In large companies, dealing with these documents is the responsibility of accountants.

At the end of each reporting period established by the inspectorate, companies are required by law to count and file a tax return with the amount paid to the state. This amount is displayed in a separate column when filling line 210 for the reporting period. This column is an indicator of how much the company will pay the government in the form of advance payments.

What line 210 consists of

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

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

Sequence of entering data in line 210

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

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

That is, you can specify it like this:

The company "Vesna" LLC makes transfers every month, divided into advance amounts.

The amount of advance payment for monthly payment for 1 sq. this year is known and is 30,000 rubles. Of them:

3,000 rubles goes to the Federal Treasury.
27,000 rubles goes to the Regional Treasury.

The entire 1st quarter, the company made transfers to statutory terms. During the entire first quarter, Vesna LLC paid advances in the amount of:

3,000 * 3 \u003d 9,000 to the Federal Treasury.
27,000 * 3 \u003d 81,000 to the local budget.

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

100,000 * 2% line 190 \u003d 2,000. Contributions to the Federal budget.
100,000 * 18% line 200 \u003d 18,000. Contributions to the local budget.

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

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

How to fill out a sample

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

D (1kv) L02S210 \u003d D (last year) L02S320;
D (p / g) L2S210 \u003d D (1kv) L2 (s180 + S290);
D (9 months) Л02С210 \u003d D (p / g) Л02 (С180 + С290);
D (year) Л02С210 \u003d D (9 months) Л02 (С180 + С290);

If, when calculating the proportional payment (advance), it turned out to be zero or negative, it means that advance payments were not made in the quarter. Based on the Tax Code of Art. 287 clause 1, advance payments paid during the period are deducted when payments are made at the end of the reporting period.

Under one reporting period the year is implied. Reporting is considered, respectively, 1 quarter, half a year, 9 months, one year. It follows from this that payments at the end of the period are deducted from taxes based on the results of the next period.

If a situation arises when the payment for nine months and for the 4th quarter turns out to be less, then the taxpayer may underpay to the state treasury. The amount of money resulting from the difference between the two periods goes towards reducing the debt.

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

Organizations are required to report income taxes every quarter. To do this, they submit a declaration. When filling out, you should pay special attention to line 210 of the income tax return.

In line 210, you must indicate the total amount of prepayments for the reporting or tax period.

Tax payers must calculate the amount of advance payments themselves. It is calculated based on the rate, as well as the income from which tax is levied. The amount of the prepayment is calculated on a cumulative basis from the beginning to the end of the calculation period.

Firms pay advances based on the results of the reporting periods, which are, first quarter, six months, nine months and a year.

Some legal entities have the right to pay only quarterly advances, namely:

companies whose revenues for the reporting period amounted to less than fifteen million rubles;
foreign firms operating in Russia through representative offices;
autonomous organizations;
companies that have no profit from the sale of their products;
non-profit firms;
participants in investment and simple partnerships.

The rest of the legal entities must pay both quarterly and monthly advances. Organizations such as museums, libraries and theaters do not pay upfront fees at all.

If the company has not switched to paying monthly payments from the actually received income, it must pay not only quarterly payments, but also monthly payments, namely:

the amount of the monthly advance payment for the first quarter is equal to the amount of the monthly advance that must be paid in the last quarter of the previous year;
the amount of the monthly advance to be paid in the fourth quarter is equal to one third of the difference between the amount of the advance for nine months and the amount of the advance for six months.

Stitching instructions

When filling out the income tax return line 210, you must remember the following rules:

Companies that are required to pay monthly advances by the twenty-eighth of each month must indicate the amount of the calculated advances in accordance with the declaration for nine months and for the fourth quarter. That is, in line 210, on the second sheet of the reporting, the amount of the prepayment for nine months and the monthly advances paid in the fourth quarter are indicated. If, according to the results of the year, the organization is at a loss, the tax is not paid.
If, in any of the reporting periods, the company has a decrease or additional accrual of prepayments based on the results of the audit, these amounts are added or deducted from line 210 of income tax.
Firms that pay advances only based on the results of reporting periods, in line 210, prescribe the amounts of calculated advance payments for nine months. At the same time, lines from 290 to 310 and from 320 to 340 on the second sheet are left blank
Firms that pay monthly advances on actually received income, in line 210 of the declaration, write down the amount of advances for eleven months.

for the 1st quarter - 320 lines from the declaration for nine months for 2015;
for the 2nd quarter - line 180 of the declaration for the first quarter of 2015 plus line 290 of the declaration for the first quarter of 2015;
for the 3rd quarter - line 180 plus line 290 from the declaration for the second quarter of last year;
for the 4th quarter - 180 lines plus 290 lines of the declaration for the nine months of 2015.

Features of the presentation of the profit declaration for 2018

Profit reporting is provided by all legal entities Russian Federationapplying the general taxation system. Russian representative offices of foreign firms, budgetary and non-profit organizations are no exception to this rule. The income tax declaration is quite voluminous and takes into account the peculiarities of different reporting business entities, so it is not necessary to hand over all the sheets, sections and subsections contained in it. The organization presents only those pages that are directly related to it.

Sheet 2, to which the line we are studying belongs, is called "Tax Calculation" and is rented by the overwhelming number of taxpayers.

The frequency of income reporting depends on the way in which the firm calculates income taxes and advances on them.

The annual report must be submitted to everyone within the same timeframe: before March 28 of the next reporting year.

If the date of delivery fell on a day that is officially a non-working day, the deadline is postponed to the next working day after it.

Submission of reports to in electronic format, that is, through TCS with the help of EDM operators, is available to all taxpayers. For submission in paper form by mail or by personal visit to the tax office, there are restrictions in the form of the average number of employees in the organization, which should not exceed 100 people.

Where is line 210 and how to correctly enter data into it

Line 210 of the profit declaration refers to sheet 2 of the form and is located on its continuation, that is, on the second page. Follow the link below to see its location in the declaration and its name.

Filling in all lines of the income tax return is subject to uniform rules. Let's designate the main ones:

Don't know your rights?

The string is filled from left to right with significant characters. If they are over, and there is no field to fill in yet, then we put dashes in the empty spaces. You can ignore this requirement and leave the fields simply empty if the declaration is completed on a computer, and not by hand.
In blank lines for which there is no data at all, you must put dashes in each field.

The filling of line 210 of the profit declaration is affected by the method of calculating advance payments used by the organization. A detailed description of the filling rules can be found in the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / 572. Next, we will consider each method and the corresponding entry of data in line 210 of the income tax return more carefully, based on the specified order.

What amounts do we add to line 210

ATTENTION! Line 210 reflects the accrued, and not actually paid advances.

Let the firm calculate "profitable" advances on a quarterly basis. With this method, data is entered into line 210 as follows:

For organizations that calculate advances from actual profits, the algorithm for filling in line 210 is similar to the previous one. You just need to remember that for quarterly calculations, the reporting period is a quarter and the declaration is submitted quarterly, and when calculating from the actual profit, the reporting period is a month and the declaration is submitted monthly.

For organizations that calculate advances based on the amounts of previous advances, the filling of line 210 will be slightly different:

It should be recalled that in this case, reports are submitted on a quarterly basis.

Some nuances of filling line 210

Completion of line 210 in the report for the 1st quarter or for January will have its own characteristics.

For firms with quarterly calculation of advances and with calculation from actual profits, line 210 in the declaration is not filled in.

For those who calculate the advances of the current reporting period, based on previous advances, the calculation will go according to the formula:

Line 210 of the profit declaration for the year does not have any peculiarities and is filled out in the same way as quarterly by all taxpayers.
Line 210 reflects the accrued advances in total, that is, without dividing into federal and regional budgets. The breakdown of this amount into budgets is shown in lines 220 and 230.
For trade tax payers, the value of line 210 is reduced by the value of line 267 of sheet 2 for the previous reporting period or line 266 of sheet 2 for the current reporting period. In addition, the value of line 230 decreases accordingly, that is, advances to the budget of the constituent entity of the Russian Federation, since trade fee paid exactly to this budget.
The amounts of advances on line 210 are reduced by the amount of tax paid outside the Russian Federation that was credited in the previous reporting period (line 240).
If a desk audit of the profit declaration was carried out in the previous reporting period and discrepancies were found in part of the accrued advances, then these discrepancies must be reflected in line 210, provided that the results of the audit are taken into account in the current reporting period.
Line 210 can be empty, provided that the firm had a loss in the previous reporting period.

Line 210 is included in sheet 2 "Tax calculation", which is mandatory for submission to the tax office by almost all categories of taxpayers. The amounts of advance payments accrued for the previous reporting periods pass here. The amounts actually paid to the budget do not appear in the declaration. The specifics of reflecting data on line 210 depend on how the organization considers "profitable" advances.

Good day!

In the Letter of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3 / "On approval of the form and format of submission tax return on corporate income tax, the Procedure for filling it out "in section V" Procedure for filling out Sheet 02 "Calculation of corporate income tax" of the Declaration "says:

"5.8. Lines 210-230 shall indicate the amounts of accrued advance payments for the reporting (tax) period. Lines 210 - 230 indicate:

- organizations that pay monthly advance payments no later than the 28th day of each month, with subsequent calculations in the Declarations for the corresponding reporting period, - the amount of calculated advance payments in accordance with the Declaration for the previous reporting period of this tax period, and the amount of monthly advance payments due to be paid The 28th day of each month of the last quarter of the reporting period;

- organizations that pay monthly advance payments on the actually received profit - the amount of calculated advance payments in accordance with the Declaration for the previous reporting period;

- organizations that pay advance payments only based on the results of the reporting period, - the amount of calculated advance payments in accordance with the Declaration for the previous reporting period;

- the amount of advance payments additionally accrued (reduced) for a cameral tax audit of the Declaration for the previous reporting period, the results of which were taken into account by the taxpayer in the Declaration for the subsequent reporting (tax) period.

Organizations for which the amount of income tax paid outside the Russian Federation was credited in the previous reporting period (lines 240 - 260) in accordance with the established procedure in payment of income tax in the Russian Federation for the specified reporting period, the amount of accrued advance payments for the reporting (tax) period (lines 210-230) are reduced by the amount of the specified credited income tax.

Taxpayers with separate subdivisions, the indicator of line 230 is determined in the order specified above in clause 5.8. In this case, the amount of accrued advance payments to the budget of the constituent entity of the Russian Federation as a whole for the organization should be equal to the sum of the indicators of lines 080 of Appendix No. 5 to Sheet 02 for each separate subdivision, for the organization without those included in it separate divisions or by a group of separate subdivisions located on the territory of one subject of the Russian Federation.
In the Declaration for the consolidated group of taxpayers, the amount of accrued advance payments to the budget of the constituent entity of the Russian Federation on line 230 of Sheet 02 must be equal to the sum of the indicators in lines 080 of Appendix No. 6 to Sheet 02. "

(Source - SPS "ConsultantPlus")

As far as I understand, you are paying quarterly advance payments (based on the results of the reporting period). Therefore, I have highlighted the information concerning you in blue.

For income tax, the tax period is the calendar year. 1 quarter, 1 half year, 9 months are reporting periods.

The advance payments indicated in the tax return for 9 months have already been counted in the annual tax return, so forget about them.

Leave lines 210-230 in the declaration for the 1st quarter blank, but for the 1st half of the year in these lines you indicate the amount from the declaration for the 1st quarter.

Line 210 of the income tax return

Line 210 of the income tax return is one of the most dangerous. According to the tax authorities, they reveal erroneous calculations in line 210 of sheet 02 “The amount of accrued advance payments for the reporting (tax) period”.

Important in the article:

Line 210 of the income tax return 2015

Errors in line 210 of the income tax return 2015 critical for reflecting amounts to be paid in addition or reduced in the card of settlements with the budget. If the amount is more than required, then an overpayment will appear on the card. If the amount is less and the company does not correct it in time and does not pay additional tax, then the inspectors will charge penalties.

Most often, the error in line 210 of the income tax return is arithmetic, so advances should be verified with the report for the previous quarter. That is, when preparing income tax returns for 2015, advances must be verified against the nine-month report. It is also possible that the company includes the actually paid advances in line 210, but in this case, the inspection will incorrectly reflect the tax in the card of settlements with the budget.

Filling out line 210 of the income tax return

To avoid mistakes when filling in line 210 of the income tax return 2015, it is necessary to transfer the amount of advances that the company reflected in the declaration for nine months. And if in the report for nine months advances for the year were calculated incorrectly, then first you need to clarify the report. And only then submit the declaration for 2015 with the correct figures.

Completion of line 210 of the income tax return 2015

Let's show how to fill in line 210 of the income tax return on the example of the reporting of an organization that calculates advance payments based on actual profit.

Line 210 of the income tax return for the 3rd quarter of 2017

At the end of each reporting period, all companies are required to submit a tax return, which indicates the amount to be paid to the government. Line 210 of the income tax return for the 3rd quarter of 2017 shows the amount of advance payments that the company will have to pay. We will analyze in detail how to fill in line 210, and what nuances must be taken into account when filling it out.

Download new form income tax returns for the 3rd quarter of 2017 \u003e\u003e\u003e

What line 210 of the income tax return for the 3rd quarter of 2017 consists of

When completing line 210, it is important to know how your company pays the upfront payments, monthly or quarterly. This determines what will be written to the string. We will analyze what row 210 consists of, how to fill it out correctly and what needs to be taken into account when filling it out.

We remind you that the tax service approved the profit declaration form by order of 10/19/2016 N ММВ-7-3 / 572. Line 210 of the income tax return for the 3rd quarter of 2017 is on the continuation of sheet 02.

Line 210 of the income tax return for the 3rd quarter of 2017 reflects the income that the company received and what deductions are made to the budget. It shows that the company pays tax on a monthly or quarterly basis. Lines 210-230 are not measures of the company's profit or loss.

If the other sections of the tax return are filled out correctly, then line 210 of the income tax return for the 3rd quarter should not cause difficulties for its completion. The values \u200b\u200bon line 210 are based on the tax return lines that you completed earlier.

Let's take a closer look at how line 210 of the income tax return for the 3rd quarter of 2017 is filled in. In this line, you must indicate the advance for the 3rd quarter of 2017, and also post the amount to budgets. For the federal budget - line 220, the advance to the budget of the subject must be indicated in line 230.

Attention! Since January 1, the breakdown by budget has changed, now 3% of the tax is paid to the federal budget, and 17% to the regional (in 2016 it was 2% and 18%, respectively).

Every accountant should know this!

How line 210 is filled income tax returns for the 3rd quarter of 2017

Line 210 of the income tax return for the 3rd quarter of 2017 is filled in differently depending on how your company pays the advance payments: monthly or quarterly. It is important to remember this nuance when filling out 210 lines. We've covered both options - choose the instruction that suits your company.

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How to complete line 210 if the company pays monthly advances

Companies that pay advance income tax payments on a monthly basis based on profits from the previous quarter fill out lines 210-230 as follows:

the amount of advance payments on the declaration for the previous reporting period. Take these values \u200b\u200bfrom lines 180-200 of Sheet 02 for the 2nd quarter of 2017.
the amount of advances that had to be paid no later than the 28th day of each month of the 3rd quarter of 2017 (if the declaration is submitted for the 3rd quarter). Take these values \u200b\u200bfrom lines 290-310 of the 2017 Q2 tax return.

How to complete line 210 if the company pays advances on a quarterly basis

According to the procedure for filling out the tax return, when quarterly payment of advance payments on lines 210-230, you must indicate the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period). Thus, to fill in line 210 of the income tax return for the 3rd quarter of 2017, transfer the data from line 180 of Sheet 02 of the declaration for the 2nd quarter of 2017.

What else to reflect in line 210 of sheet 2

Regardless of what method of payment of advance payments for income tax, in terms of 210-230 reflects the amount of advance payments additionally accrued (reduced) based on the results office check declarations for the previous reporting period. Provided that the results of this audit were taken into account by the organization in the current reporting (tax) period.

Algorithm for filling out sheet 02 of the income tax declaration

The procedure for calculating income tax and advance payments is established by Article 286 of the Tax Code of the Russian Federation.

According to paragraph 2 of Art. 286 of the Tax Code of the Russian Federation at the end of each reporting (tax) period, taxpayers calculate the amount of the advance payment based on the tax rate and profit subject to taxation, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in the following order:

in the first quarter the current tax period, is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period;

Amount of monthly advance payment to be paid in the second quarter the current tax period is taken to be equal to one third of the amount of the advance payment calculated for the first reporting period of the current year;

third quarter the current tax period is taken to be equal to one third of the difference between the amount of the advance payment calculated based on the results of the six months and the amount of the advance payment calculated based on the results of the first quarter;

The amount of the monthly advance payment to be paid in fourth quarter the current tax period is taken to be equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months.

When filling out Sheet 02 of the income tax return, the amounts calculated for payment in the next quarter monthly advance payments are reflected in lines 290 (total), including to the federal budget (line 300) and the budget of the constituent entity of the Russian Federation (line 310). The algorithm for filling in lines 290, 300 and 310 is described in clause 2 of Art. 286 of the Tax Code of the Russian Federation.

Lines 320, 330 and 340 shall reflect monthly advance payments due in the 1st quarter of the next year. These lines are only filled in on the 9 months tax return.

Lines 210, 220 and 230 of Sheet 02 reflect the amounts of accrued advance payments for the reporting (tax) period for which the tax declaration is drawn up. In this case, the data for filling in lines 210, 220 and 230 are taken from previous declarations.

We calculate and pay advance payments correctly

As you know, the tax period for income tax is a calendar year (clause 1 of article 285 of the Tax Code of the Russian Federation). It is on its results that the tax itself is paid. And all payments that the organization transfers to the budget during the year are called advance payments. tax code provides three ways to pay them, and the choice of one or another method does not always depend on the desire of the taxpayer.

By general rule advance payments of income tax (of course, if any) are transferred based on the results of the first quarter, six months and nine months, plus monthly payments within each quarter. However, an organization may voluntarily switch to paying monthly advance payments based on actual profits. In this case, the reporting periods will be recognized as a month, two months, three months, etc. until the end of the calendar year. For certain categories of taxpayers, a kind of preference is provided - making advance payments to the budget based on the results of the first quarter, six months and nine months without monthly advance payments. You will learn more about each of these methods in this article.

Upfront payments ...

... at the end of each reporting period plus monthly during this period

Moreover, according to the amount of the EAP is equal to:

in the first quarter - the amount of the EAP due to be paid in the fourth quarter of the previous tax period;
in the II quarter - 1/3 of the AP amount based on the results of the I quarter;
in the III quarter - 1/3 х (AP at the end of the six months - AP at the end of the I quarter)
in the IV quarter - 1/3 х (AP for nine months - AP for half a year).

If the amount of the monthly advance payment calculated in this way is negative or equal to zero, the indicated payments in the corresponding quarter are not made ( par. 6 p. 2 art. 286 Tax Code).

Monthly advance payments due during the reporting period are made no later than the 28th day of each month of this reporting period ( par. 3 p. 1 art. 287 Tax Code). At the same time, according to the terms of payment, they are distributed in equal shares in the amount of 1/3 of the payment amount per quarter. If the payment amount is not divided by three payment dates without a balance, then the balance is added to the monthly advance payment at the last date.

Advance payments based on the results of the reporting period are paid no later than the deadline set for filing tax returns for the relevant reporting period ( par. 2 p. 1 art. 287 Tax Code). Income tax returns must be submitted to the tax office no later than 28 calendar days from the end of the relevant reporting period ( clause 3 of Art. 289 of the Tax Code), that is, no later than April 28, July 28, October 28.

When filling out sheet 02 "Calculation of corporate income tax" of the declaration, the following features must be taken into account. According to the amount of monthly advance payments to be paid in the quarter following the reporting period for which the declaration is submitted, it is indicated in lines 290 - 310 (keep in mind that these lines are not filled in in the declaration for the tax period).

The amount of payments in line 290 is determined as the difference between the amounts of the calculated income tax reflected in line 180 for the reporting period and for the previous reporting period.

Lines 300 and 310 indicate the amount of monthly advance payments to the federal budget and to the budget of the constituent entity of the Russian Federation, which are calculated similarly to the indicator in line 290.

Lines 320 - 340 should only be completed on a nine-month tax return. They indicate the amount of monthly advance payments due in the first quarter of the next tax period.

An example of filling out a declaration for the first quarter and six months is in Letter of the Federal Tax Service of Russia dated 14.03.2013 No. ED-4-3 /.

We propose to consider the procedure for filling out a profit tax declaration during the entire tax period, including cases when the amount of advance payments accounted for both an additional payment and a decrease.

In 2013, the organization made a profit: for the first quarter - 795,000 rubles; for half a year - 1,425,000 rubles; for nine months - 2,820,000 rubles;

per year - 4,560,000 rubles.

According to the results of the reporting (tax) period, the following were due to be paid to the budget: for the first quarter - 159,000 rubles, for the six months - 285,000 rubles, for nine months - 564,000 rubles, for the year - 912,000 rubles.

In the income tax return for the nine months of 2012, line 290 of sheet 02 indicated the amount of monthly advance payments for the IV quarter in the amount of 72,000 rubles. The same data is reflected in line 320.

Let's calculate and reflect in the table the amount of monthly advance payments of the organization for 2013:

In the declaration for the I quarter, on line 290 of sheet 02, the amount of monthly advance payments to be paid in the II quarter is indicated. The amount of monthly advance payments will be equal to the amount of the calculated tax on line 180 of sheet 02 of the declaration for the first quarter.

The half-year declaration on line 290 of sheet 02 reflects the difference between the indicators of line 180 of the half-year declaration and line 180 for the first quarter (285,000 - 159,000 \u003d 126,000).

In the nine-month declaration, line 290 of sheet 02 indicates the amount of monthly advance payments for the IV quarter, calculated as the difference between line 180 of sheet 02 of the declaration for nine months and line 180 of sheet 02 of the declaration for the six months (564,000 - 285,000 \u003d 279,000).

Lines 320 - 340 of sheet 02 are filled out in the declaration for nine months, they indicate the amount of monthly advance payments due in the first quarter of the next tax period. The amount of monthly advance payments for the first quarter is assumed to be equal to the amount of monthly advance payments due in the fourth quarter.

As follows from the data in the table (in rubles), the organization in 2013 had to make payments in the following terms:

Thus, as of July 29, 2013, the following should be listed:

to the federal budget - 900 rubles. (4,200 - 3,300);
to the budget of the constituent entity of the Russian Federation - 8,100 rubles. (37 800 - 29 700).

If the overpayment formed at the end of the half-year exceeded the amount of the advance payment in July, its balance could be offset against forthcoming payments of income tax or other taxes, the repayment of arrears and penalties, or returned to the organization's current account in the manner prescribed art. 78 of the Tax Code.

If the taxpayer does not have arrears on other taxes (fees, penalties, fines), in a similar situation, he can offset the overpayment against forthcoming advance payments of income tax. To do this, you should contact tax authority at the location of the organization with a corresponding statement. Within 10 days from the date of receipt of such an application, the inspectorate decides either to offset the amounts of overpaid tax, or to refuse to offset ( p. 4, art. 78 of the Tax Code). According to p. 9 of this article, the tax authorities are required to notify the taxpayer in writing of the decision. They are given five days for this from the date of the decision.

note

Exceeding the amount of advance payments, paid at the end of the reporting period, above the amount of the advance payment, calculated at the end of this reporting period, is an overpaid amount that may be returned taxpayer in the manner prescribed art. 78 of the Tax Code... The specified norm does not contain a prohibition on the refund of the amounts of overpaid advance payments ( clause 10 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98 ).

... monthly based on actual profit

Keep in mind that it is taxpayers' right to switch to calculating monthly advance payments based on actual profits. If they want to use it, they must notify the tax authority about this no later than December 31 of the year preceding the tax period in which the transition to this system of advance payments takes place ( par. 8 p. 2 art. 286 Tax Code).

note

The reporting periods for taxpayers calculating monthly advance payments based on the actually received profit are a month, two months, three months, etc. until the end of the calendar year ( clause 2 of Art. 285 Tax Code).

Calculation of the amounts of advance payments is made by taxpayers based on the tax rate and the actually received profit, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month ( par. 7 p. 2 art. 286 Tax Code).

The advance payment is made no later than the 28th day of the month following the month following the results of which the tax is calculated ( par. 4 p. 1 art. 287 Tax Code).

The amount of the advance payment that the organization must pay to the budget for the relevant reporting period ( APK surcharge ), is defined as the difference between the amounts of the advance payment calculated based on the results of the reporting period ( A Report. ), and the advance payment accrued based on the results of the previous reporting period ( AP ):

APc surcharge \u003d APreport. - AP

It is quite obvious that if there is a loss for the reporting period, the amount of the advance payment to be paid to the budget is equal to zero.

Calculated monthly advance payments on the actually received profit are reflected in the tax return, which is submitted within the time frame established for the payment of advance payments ( clause 3 of Art. 289 of the Tax Code). Thus, with this method of making advance payments tax reporting served monthly: for January - February 28, for January - February -

March 28, January - March - April 28, etc. (of course, taking into account holidays and weekends).

The declaration based on the results of the tax period (for the calendar year) is submitted by March 28 of the year following the expired tax period ( p. 4, art. 289 of the Tax Code).

The organization made a decision to switch from 2013 to paying monthly advance payments based on the actual profit received. The organization notified its tax office about this by December 31, 2012.

The tax rate is 20%, including to the federal budget - 2%, to the budget of a constituent entity of the Russian Federation - 18%.

From January to April, the tax base was:

per month (January) - 1,000,000 rubles;
for two months (January - February) - 1,400,000 rubles;
for three months (January - March) - loss;
for four months (January - April) - 3,000,000 rubles.

The following indicators will be reflected in tax returns:

Since for the reporting period of three months the organization incurred a loss, the tax base is recognized as zero. Accordingly, calculated and payable to the budget by the date 04/29/2013 advance payment will also be zero.

We draw your attention to the fact that taxpayers who switched to calculating monthly advance payments based on the actual profit received, in the income tax return lines 290 - 310 of sheet 02 do not fill in ( p. 5.11 Procedure for filling out the declaration).

Let us dwell in more detail on the payments that the organization must make to the budget in May.

Due to the fact that for the reporting period three months (January - March) a loss was received, an overpayment of advance payments (280,000 rubles) was formed, which is subject to offset against forthcoming payments of income tax or other taxes (repayment of arrears) or refund taxpayer in the manner prescribed art. 78 of the Tax Code.

Suppose the organization decides to offset the resulting overpayment against the next advance payments due. Together with the tax return three months in advance, she can apply for the offset. Having received a decision on offset by the next due date of advance payments, the taxpayer can adjust these payments. Then the tax liabilities of the organization for the date of 05/30/2013 will look as follows:

to the federal budget - 32,000 rubles. (60,000 - 28,000);
to the budget of a constituent entity of the Russian Federation - 288,000 rubles. (540,000 - 252,000).

note

The taxpayer cannot change the system for making advance payments during the tax period ( par. 8 p. 2 art. 286 Tax Code).

If the organization wants to go back to the general procedure for making advance payments, discussed in the previous section, it will be able to do so only from next year. Wherein ch. 25 Tax Code does not contain provisions obliging to notify the tax authority of such a transition before the start of the tax period.

At the same time, the Ministry of Finance considers ( Letter dated 12.04.2012 No. 03-03-06/1/196 ) that for the correct accounting of tax liabilities, it is advisable for the taxpayer to send to the tax inspectorate a message drawn up in an arbitrary form on the transition from the payment of monthly advance payments based on the actual profit to the payment of advance payments in a different manner. In addition, the Ministry of Finance recalled that the procedure for calculating advance payments for income tax should be reflected in accounting policy organizations for the next tax period.

In this letter, the financial department explained: for a taxpayer who paid monthly advance payments in one tax period, based on the actual profit received, and made a decision to switch from January 1 of the next year to paying monthly advance payments in accordance with the generally established procedure, the amount of the monthly advance payment in The first quarter of the new year is taken to be equal to 1/3 of the amount of advance payments payable in the fourth quarter of the previous year.

For example, the specified taxpayer in the IV quarter calculated monthly advance payments based on the actual profit received on declarations for the reporting periods January - September (by the date of October 28), January - October (by the date of 28 November) and January - November (by the date of December 28 ). According to the Ministry of Finance, the amount of these advance payments to be paid to the budget in the first quarter of the next tax period should be reflected in the income tax return based on the results current tax period ... Unfortunately, the authors of the letter did not indicate which lines of sheet 02 of the declaration must be filled in in such a situation. We assume they meant lines 320-340.

Meanwhile, in the last paragraph p. 5.11 Procedure for filling out the declaration states that taxpayers who pay advance payments on a monthly basis, based on the actual profit received, upon transition from the beginning of the next tax period to the general procedure for paying tax in accordance with par. 2 - 5 p. 2 Art. 286 Tax Code lines 320 - 340 of sheet 02 are filled out in the income tax return for eleven months .

... only once a quarter based on the results of the reporting period

The list of taxpayers for whom such a procedure has been established for the payment of advance payments of income tax during the tax period is contained in clause 3 of Art. 286 of the Tax Code... It:

budgetary institutions (with the exception of theaters, museums, libraries, concert organizations);
autonomous institutions;
foreign organizations operating in the Russian Federation through a permanent establishment;
non-profit organizations that do not have income from the sale of goods (works, services);
participants in simple (investment) partnerships in relation to income received by them from participation in simple (investment) partnerships;
investors of production sharing agreements in terms of income received from the implementation of these agreements;
beneficiaries under trust agreements.

In addition, the rest (not specified in this list) organizations must also pay advances once a quarter if their income from sales, determined in accordance with art. 249 of the Tax Code, for the previous four quarters did not exceed average RUB 10 million for each quarter. That is, the calculation takes into account the proceeds from the sale of goods (works, services), both of their own production and those previously acquired, and the proceeds from the sale of property rights (non-operating income is not taken into account). At the same time, the revenue figure does not include the amounts of VAT and excise taxes presented to customers.

According to the Ministry of Finance, in accordance with clause 3 of Art. 286 of the Tax Code when determining the previous four quarters, it is necessary to take into account the successive four quarters preceding the period in which the deadline for submitting the corresponding tax return falls ( letters dated 21.09.2012 No. 03-03-06/1/493 , dated 24.12.2012 No. 03-03-06/1/716 ).

For example, if sales revenues for the previous four quarters (II, III and IV quarters of 2013 and I quarter of 2014) exceeded an average of RUB 10 million. for each quarter, then the taxpayer makes monthly advance payments starting from the II quarter of 2014, reflected in the tax return of organizations for the I quarter of 2014.

According to par. 5 p. 1 of Art. 287 Tax Code advance payments based on the results of the reporting period are counted towards the payment of tax based on the results of the next reporting (tax) period.

Thus, the amount of the quarterly advance payment that the organization must pay to the budget based on the results of the corresponding reporting period ( KAP for surcharge ) is calculated as the difference between the amounts of quarterly advance payments calculated based on the results of the current reporting period

(KAP reporting ) and the previous reporting period ( CAP previous ):

KAP surcharge \u003d KAP reporting - KAP previous

Advance payments for the reporting period are made no later than the deadline for filing tax returns for the relevant reporting period ( par. 2 p. 1 art. 287 Tax Code).

Thus, during the year, organizations fill out tax returns every three months, based on the actual profit received, and the payment is made no later than April 28, July 28, October 28 of the current tax period.

For the previous four quarters, Strela LLC received income from sales, the amount of which did not exceed an average of RUB 10 million. for each quarter. In this regard, the organization pays quarterly advance payments. The tax rate is 20%, including to the federal budget - 2%, to the budget of a constituent entity of the Russian Federation - 18%.

LAW OF THE RUSSIAN FEDERATION dated March 11, 1992 No. 2487-1 On private detective and security activities in the Russian Federation (As amended by Federal Laws of the Russian Federation dated March 21, 2002, No. 31-FZ, January 10, 2003 No. 15-FZ, 06.06 .2005 No. 59-FZ, 18.07.2006 No. 118-FZ, 24.07.2007 [...] Federal Law of 28 December 2013 No. 442-FZ "On the Basics of Social Services for Citizens in the Russian Federation" ( as amended) Federal Law of December 28, 2013 N 442-FZ "On the Basics of Social Services for Citizens in the Russian Federation" As amended and [...] Law of the Khanty-Mansi Autonomous Okrug - Ugra of March 28, 2014 N 19-oz "On Amendments to Article 12 of the Law of the Khanty-Mansiysk Autonomous Okrug - Ugra" On Formation in the Khanty-Mansiysk Autonomous Okrug - Yugra "