Income tax is one of the most significant fees, through which the Russian budget is replenished. Every year, legal entities pay a percentage of their profits to the treasury using the general taxation system, not forgetting to make advance payments every month or quarter. Payers report to the state in the form of a tax return for income tax. Let's look into the intricacies of filling it out for the 2nd quarter of 2019.

Who does the income tax return apply to?

In accordance with Article 246 of the Tax Code of the Russian Federation, the declaration is submitted by tax payers:

• Russian legal entities;
• foreign companies operating in the Russian Federation through a permanent representative office;
• foreign companies receiving income from sources in the Russian Federation;

Income tax reporting period

Reporting is submitted quarterly (or monthly) and at the end of the year. Reporting periods:

• 1st quarter;
• half year;
• 9 months;

Profit is considered a cumulative total from the beginning of the year.

Deadlines for submitting declarations in 2019

Income tax payers are divided into two categories:

• those who pay advances quarterly;
• those who pay advances monthly.

Companies whose income for the previous 4 quarters did not exceed 15 million rubles (the limit was increased in 2016 from 10 million rubles) are entitled to submit declarations quarterly. Other companies pay advances once a month from actual profits, so they also fill out reports every month.

Let's present the deadlines for filing income tax returns in 2019 in the form of tables.

Quarterly reporting

Monthly reporting

Instructions for filling out an income tax return in 2019

The latest current income tax return form was approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@. It has undergone significant changes compared to the previous form of declaration. The procedure for filling out the income tax return in 2019 is in the appendix to the order.

The current income tax return (instructions for filling out for the 2nd quarter of 2019 reflects these requirements) consists of:

• title page (sheet 01);
• subsection 1.1 of Section 1;
• sheet 02;
• appendices No. 1 and No. 2 to sheet 02.

This is a required part.

The remaining applications and pages are completed if the following conditions are met:

• subsections 1.2 and 1.3 of Section 1;
• appendices No. 3, No. 4, No. 5 to sheet 02;
• sheets 03, 04, 05, 06, 07, 08, 09;
• appendices No. 1 and No. 2 to the declaration.

Important nuances of filling out the declaration

• The title page contains information about the organization; successors of reorganized companies indicate the Taxpayer Identification Number (TIN) and KPP assigned before the reorganization. Codes of reorganization forms and liquidation code are indicated in Appendix No. 1 to the Procedure for filling out the declaration.
• 2 additional sheets - 08 and 09. Sheet 08 is filled out by organizations that have adjusted (lowered) their income tax due to the use of below-market prices in transactions with dependent counterparties. Previously, this information was placed in Appendix 1 to l. 02.
• Sheet 09 and Appendix 1 to it are intended to be filled out by controlling persons when accounting for the income of controlled foreign companies.
• Sheet 02 contains fields for taxpayer codes, including the new taxpayer code “6”, which is indicated by residents of territories of rapid socio-economic development. It also contains lines for the trade fee, which reduces the payment, and fields filled in by participants in regional investment projects.
• Sheet 03 shows the current dividend rate of 13%. In section “B”, the following codes are now entered in the field for the type of income:
  • “1” - if income is taxed at the rate provided for in paragraphs. 1 clause 4 art. 284 Tax Code of the Russian Federation;
  • “2” - if income is taxed at the rate provided for in paragraphs. 2 clause 4 art. 284 Tax Code of the Russian Federation.
• The sheet has lines 241 and 242 to reflect deductions for the formation of property for statutory activities and the insurance reserve; there are no lines to reflect losses - current or carried forward into the future
• To reflect non-operating income after self-adjustment of the tax base for controlled transactions, a separate sheet 08 is provided.
• In Appendix 2 to the same sheet there is a field for indicating taxpayer codes.

Profit declaration (2019): step-by-step filling

Let's look at an example of how to fill out an income tax return for the 2nd quarter of 2019 line by line.

Title page

The title page is filled with information about the organization:

• TIN, KPP, name are entered in full, empty cells are always filled with dashes.
• Correction number. If the declaration is submitted for the first time, enter 0. When making changes to the information, each updated declaration is numbered - 001, 002, 003, etc.
• Reporting period code. Depends on what quarter or month the declaration is submitted for. When submitting an annual report, taxpayers using different advance payment systems also have different codes.

When paying quarterly payments:

When paying monthly payments:

• Tax authority code. Each inspection is assigned a code. Indicate the code of the Federal Tax Service to which you are submitting reports. Using the example of Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 for St. Petersburg.
• Code at the place of registration.

• Code of the type of economic activity. Using the example of OKVED Code 52.24.1 - Retail trade in bread and bakery products.
• Also enter the telephone number, full name of the payer or representative, the number of sheets and the date of submission of the declaration.

Section 1 Subsection 1.1

For our example, let's fill out section 1 line by line:

• 010 - code of the municipality in which the company is located; You can find it out in our reference material.
• 030 and 060 - indicate the KBK for transferring amounts to the federal budget and the regional budget. KBK can be viewed
• 040 and 070 - amounts to be paid additionally based on the results of the reporting (tax) period, broken down by budget:
  • to the federal budget - 60,000 rubles (line 040);
  • to the regional budget - 340,000 rubles (line 070).

Subsection 1.2 Section 1

Filled out by income tax payers who pay advances every month. For our example we do not use it.

Subsection 1.3 Section 1 Dividends

Filled out by companies when paying income tax on dividends.

Sheet 02 - tax calculation

The completed Sheet 02 of the declaration will show from what amounts of income and expenses the tax base was calculated.

Enter line by line:

• 010 - sum up all sales income;
• 020 - non-operating income (in total);
• 030 - costs associated with sales;
• 040 - non-operating expenses;
• 050 - losses not taken into account for tax purposes (filled in if available);
• 060 - amount of profit (calculate by lines: 010 + 020 - 030 - 040), in our example the total is 5,000,000 rubles;
• 070 - income that is excluded from profit (if any);
• 080-110 - filled out depending on the specifics of the activity, the presence of tax-free income, benefits or losses;
• 120 - tax base;
• 140-170 - tax rates (should be calculated at rates of 3% and 17%);
• 180 — tax amount (we indicate the amount for the year, not the amount to be paid additionally);
• 190 - amount to the federal budget;
• 200 is the amount of tax to the local budget.

In continuation of Sheet 02, you need to enter the advance payment of the previous period. During this period additional payment:

• 60,000 rubles - to the federal budget (line 270);
• 340,000 rubles - to the budget of the subject (line 271).

Appendix 1 to sheet 02

In Appendix 1 to Sheet 02, detail your income by line:

• 010 - all revenue for the reporting period.

Then in detail:

• 011 - revenue from the sale of goods of your own production;
• 012 - revenue from the sale of purchased goods.

The remaining lines are filled in if conditions are met.

• 040 - the sum of all sales income;
• 100 - non-operating income.

Appendix 2 to sheet 02

Appendix 2 details the costs.

Lines 010-030 are filled out only by companies that use the accrual method to recognize income and expenses. With the cash method, the lines are left blank.

• 010 — expenses for the sale of goods of own production;
• 020 - direct costs associated with the sale of goods wholesale and retail;
• 030 - the cost of goods that were purchased for resale as part of expenses;
• 040 - indirect costs (amount). They are listed in detail in the following lines.

Let us assume that the indirect expenses of VESNA LLC consisted of taxes and the acquisition of depreciable property as a capital investment:

• 041 - amounts of taxes and fees;
• 043 - expense in the form of a capital investment of 30% of the amount.

The remaining fields in our case remain empty.

• 080 - expenses associated with the sale of a fixed asset, namely, the residual value (information is transferred from line 350 of Appendix 3 to sheet 02);
• 130 - the amount of the above expenses.

Depreciation expenses are indicated separately:

• 131, 132 - depreciation amounts taken into account in the reporting period.

The remaining fields in Appendix 2 of the declaration remain empty if there are no conditions for filling out.

Appendix 3 to sheet 02

Appendix 3 is drawn up only if the organization during the reporting period:

• sells depreciable property;
• sells outstanding receivables;
• bears the costs of maintaining production;
• had income or expenses under property trust management agreements;
• sells land purchased during the period from 01/01/2007 to 12/31/2011.

Fill in the lines:

• 010 - number of units sold;
• 030 - proceeds from sale;
• 040 — residual value;
• 050 - profit, which is calculated as the difference between revenue and residual value.

In continuation of Appendix 3 the following lines:

• 340 - total revenue (we copy the indicator of line 030, since the remaining fields are empty);
• 350 - expenses (we copy the indicator of line 040, since the remaining fields are empty).

Features of filling out an updated declaration

An updated declaration will be needed if an error is discovered in the calculations and the income tax could not be calculated correctly the first time. The amended declaration indicates the amount taking into account the detected error. If the tax amount is underestimated during the first calculation, then along with submitting the “clarification” you need to pay the difference to the budget and transfer penalties.

Download a sample tax return for corporate income tax 2019

Profit declaration form in pdf format

An example of filling out an income tax return for the 2nd quarter of 2019

Sample of filling out the income tax return for the 1st half of 2019 online

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

In 2019, organizations and individual entrepreneurs submit income tax returns on OSNO. The form for the 1st quarter of 2019 must be submitted by April 29, 2019. Submit the report on the form approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3-572@. In this article we will talk about filling out the declaration and checking key indicators.

Sections of the income tax return

The declaration contains standard sheets, appendices and sections. There are a lot of them, but you don't have to fill them all out. Taxpayers who received income during 3 months of 2019 must fill out the required forms:

• title page;
• section No. 1, subsection 1.1 with the amount of tax that the payer needs to pay to the budget;
• the second sheet with the calculation of income tax and its annexes;
• Appendix No. 1 to the second sheet with sales and non-sales income;
• Appendix No. 2 to the second sheet with production and sales costs, non-operating expenses and losses that are equivalent to these expenses .

The remaining sections will have to be completed if there are special conditions:

• Appendix No. 3 to the second sheet with calculations of all expenses for operations for which the results of financial activities are taken into account when assessing profits with tax under Art. , 275.1 , , , art. 323 of the Tax Code of the Russian Federation, except for those reflected in the fifth sheet - filled out by organizations that sold depreciable property;
• Appendix No. 4 to the second sheet with the calculation of the loss or part thereof, which affects the reduction of the tax base - behindfill up organizations that carry forward losses incurred in previous years;
• Appendix No. 5 to the second sheet with the calculation of the distribution of payments to the budget of the subject between the organization and its divisions— filled in by organizations with separate divisions(except for those who pay tax for detached houses at the head office address);
• Appendix No. 6 to the second sheet with the calculation of tax payments to the budget of the subject among the consolidated group - filled out by organizations included in the consolidated group of taxpayers. Participants of consolidated groups with separate divisions fill out Appendix No. 6a;
• third sheet - filled out by tax agents who pay dividends and interest on securities;
• fourth sheet with calculation of income tax at a separate rate (clause 1 of Article 284 of the Tax Code of the Russian Federation) ;
• fifth sheet with the calculation of the tax base for organizations that carry out transactions with special consideration of the financial result (except for those that are in the appendix. № 3 to the second sheet) - filled out by organizations that received income from transactions with securities, bills and derivatives transactions;
• sixth sheet with expenses, income and tax base of non-state pension funds - filled out by non-state pension funds;
• seventh sheet with a report on the purpose of using property, money, work, and charitable services, targeted income and targeted financing - filled out by organizations that received targeted funding, target revenues, and only in the annual declaration;
• eighth sheet - filled out by organizations that independently adjust income and expenses, received through controlled transactions;
• ninth leaf - filled out by organizations that received income in the form of profits of a controlled foreign company;
• Appendix No. 1 to the declaration - filled out by organizations with income and expenses that are listed in Appendix No. 4 to the Procedure for filling out the declaration;
• Appendix No. 2 to the declaration - filled out by tax agents(under Article 226.1 of the Tax Code of the Russian Federation).

How to fill out an income tax return

Filling out the declaration is regulated in the Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3/572@. The main questions are revealed there: what the declaration consists of, how to fill it out and how to submit it, according to what regulations to fill out individual sheets.

Part of the Order is made in the form of line-by-line instructions (Appendix No. 2) for filling out the declaration. It explains what numbers and indicators need to be indicated, what standards the information must comply with, what information should be reflected in what line.

If during the reporting period the company did not operate and did not receive income, the income tax return for the 1st quarter can be submitted in a simplified form, filling out only the title page and section 1.1 c dashes of tax amounts to be paid.

1. In order for the tax office to understand for what period you are submitting the declaration, indicate on the title page the reporting period code “21” for 3 months (1 quarter). Carefully fill out the details fields and check the current OKVED code, they are updated frequently.
2. In Appendix No. 1 to sheet 02, indicate the amount of income.
3. In Appendix No. 2 to sheet 02, indicate your expenses.
4. Complete the remaining sections if your company has special conditions.
5. In sheet 02, transfer the total amounts of income and expenses from appendices 1 and 2 and calculate the tax and advance payments.
6. Reflect the amounts payable in section 1.1

Who must file an income tax return?

The list of taxpayers who need to submit a declaration is indicated in Art. 246 Tax Code of the Russian Federation. The declaration must be submitted by:

• organizations from the Russian Federation and other countries that are on OSNO and pay this tax;
• income tax agents;
• responsible participants of consolidated groups of taxpayers;
• companies on a simplified basis or unified agricultural tax, paying tax on profits on securities or dividends of foreign companies.

By what day should the declaration be submitted?

How and where to file an income tax return

According to the Tax Code of the Russian Federation, you need to submit a declaration in the city (district) where your business is registered. If the business involves the presence of branches and divisions, then documents must be submitted both at their location and at the place of registration of the head office. An exception is made for very large taxpayers; they can submit a declaration to the tax authority at the place of registration (Clause 1, Article 289 of the Tax Code of the Russian Federation).

There are two ways to submit your declaration: electronically and in paper form. The paper version is submitted by mail or through a special representative with the appropriate authority. An electronic declaration can be sent through the Federal Tax Service website or using an EDF operator.

Important! If the organization has more than 100 employees or you are among the largest taxpayers, then you can submit your income tax return only in electronic format.

Consequences of late filing of the declaration

If you do not have time to submit your declaration by April 29, you will not avoid a fine. This is stated in Art. 119 Tax Code of the Russian Federation. The amount of the fine depends on the length of the delay.

• Up to six months, you will have to pay 5% of the tax amount to the budget for each month of delay, but not less than 100 rubles and not more than 30% of the total tax.
• More than six months - you will have to pay 30% of the tax amount indicated in the declaration + 10% for each month of delay. Let us remind you that even partial months are taken into account.

If you paid your tax on time, but forgot or were unable to file your return, a fine will also be assessed. The minimum fine in this case is 1,000 rubles.

Managers and accountants according to Art. 15.5 of the Code of Administrative Offenses of the Russian Federation can also be fined for lack of control and failure to meet deadlines. Fine - from 300 to 500 rubles.

Easily prepare and submit your income tax return online using the online service Kontur.Accounting. The declaration is generated automatically based on accounting and is checked before sending. Get rid of routine, submit reports and benefit from the support of our service experts. For the first two weeks, new users work in the service for free. For new LLCs, the gift is 3 free months of work and reporting.

We remind you of the deadlines for submitting reports to regulatory authorities and the deadlines for paying taxes for 2017 (4th quarter of 2017). Violation of the deadline for submitting tax reports threatens not only a fine, but also blocking of bank accounts. Our article will help you not to miss the deadline for submitting certain reports to regulatory authorities.

Deadlines for submitting reports to the Federal Tax Service and paying taxes for the 4th quarter of 2017 (for 2017)

Deadlines for submitting financial statements for 2017
Accounting statements for 2017 should be submitted to the Federal Tax Service no later than April 2, 2018.
Also, financial statements must be submitted to the statistical authorities (Rosstat) no later than April 2, 2018.

Deadlines for submitting information on the average number of employees for 2017
Submission deadline information about the average number of employees for 2017 – no later January 22, 2018.
Newly created or reorganized organizations will also be required to submit information by the 20th day of the month following the month of registration.

Deadlines for submitting VAT returns and deadlines for paying VAT for the 4th quarter of 2017.
Tax VAT declaration must be submitted no later than January 25, 2018.
VAT payment deadline for the 4th quarter of 2017: January 25, 2018, February 26, 2018, March 26, 2018 (1/3 of the tax amount accrued for the 4th quarter of 2017).

Deadlines for submitting income tax reports for 2017 (terms for payment of income tax)
Tax income tax return for 2017 (4th quarter of 2017) shall be submitted no later than March 28, 2018.
The deadline for paying income tax for 2017 (Q4 2017) is no later than March 28, 2018.

Deadlines for submitting calculations for insurance premiums for the 4th quarter of 2017.
Calculation of insurance premiums for the 4th quarter of 2017 is submitted to the Federal Tax Service no later than January 30, 2018.

Deadlines for submitting reports and paying taxes when applying the simplified tax system for 2017.
Send declaration according to the simplified tax system for 2017 organizations required no later than April 20, 2018.
Send declaration according to the simplified tax system for 2017 individual entrepreneurs necessary no later than May 3, 2018 (since April 30, 2018 is a day off).

Organizations and individual entrepreneurs using the simplified tax system must pay an advance tax payment no later than May 3, 2018 for individual entrepreneurs and until April 2, 2018 for organizations.

Deadlines for submitting reports and paying taxes when applying UTII for the 4th quarter of 2017.
Send UTII declaration for the 4th quarter of 2017 is required no later than January 22, 2018.
You must pay the UTII tax for the 4th quarter of 2017 no later than January 25, 2018.

Deadlines for submitting reports 6-NDFL and 2-NDFL for 2017 (4th quarter of 2017).
Must be submitted for 2017 certificates 2-NDFL and quarterly form 6-NDFL
Organizations and individual entrepreneurs must submit information to the tax authorities for 2017 for all individuals who received taxable income from an organization or individual entrepreneur during the year, no later than April 2, 2018.

Deadlines for submitting the 3-NDFL declaration for 2017.
Individual entrepreneurs who did not have employees in 2017 and did not make payments to individuals submit a 3-NDFL tax return on their income for 2017 no later than May 3, 2018.

Deadlines for submitting reports and paying property taxes for 2017.
Tax property tax declaration for 2017 must be submitted no later than March 30, 2018.
Payers of property tax are companies with property on their balance sheet; the tax payment deadline is no later than March 30, 2018.

Deadlines for submitting reports and paying land tax for 2017.
Send land tax declaration
Land tax for 2017 must be paid no later than February 10, 2018.

Deadlines for submitting reports and paying transport tax for 2017.
Send transport tax declaration for 2017 is required no later than February 1, 2018.
Transport tax for 2017 must be paid no later than February 1, 2018.

Deadlines for submitting a single simplified declaration for 2017.
The unified simplified tax return for the 4th quarter of 2017 is submitted no later than January 22, 2018
This declaration is submitted only if at the same time:
- there was no movement of funds in current accounts and in the cash register;
- there were no objects of taxation for the taxes for which they are recognized as payers.

Deadlines for submitting reports to funds and paying insurance premiums for the 4th quarter of 2017

Individual entrepreneurs who have employees, as well as all organizations must pay insurance premiums monthly and submit reports to regulatory authorities quarterly (monthly). If insurance premiums and wages were not calculated in the reporting quarter, then you will need to submit a zero declaration.

Deadline for submitting reports to the Social Insurance Fund for the 4th quarter of 2017.
Since 2017, contributions for occupational diseases and injuries remain under the jurisdiction of the Social Insurance Fund. Reporting to the Social Insurance Fund since the 1st quarter of 2017 has been submitted in an abbreviated form.
On paper due no later than January 22, 2018
Electronic due no later than January 25, 2018

The FSS also needs to provide confirmation of the main activity not later April 16, 2018. This kit includes:
- Statement indicating the main type of activity
- Certificate confirming the main type of economic activity with calculation
- A copy of the explanatory note to the financial statements for 2017. (Small enterprises do not submit an explanatory note)

Deadline for submitting reports to the Pension Fund for 2017 (4th quarter of 2017).

Monthly reporting SZV-M:
Reporting on form SZV-M must be submitted by the 15th day of the beginning of the month following the reporting month. Delivery dates in the 1st quarter of 2018:
SZV-M for December 2017 – no later than January 15, 2018
SZV-M for January 2018 – no later February 15, 2018
SZV-M for February 2018 – no later than March 15, 2018

Deadlines for submitting the SZV-STAGE form for 2017.
Information on the insurance experience of insured persons for 2017 must be sent no later than March 1, 2018.

Deadlines for submitting the EFA-1 form for 2017.
Information on the policyholder submitted to the Pension Fund for maintaining individual (personalized) records for 2017 must be sent no later than March 1, 2018.

Deadlines for payment of insurance contributions to funds
Individual entrepreneurs (employers) and organizations must pay insurance premiums monthly until the 15th of the month, following the month of assessment of contributions. If the 15th is a non-working day, then the deadline is considered to be the next working day.
Deadlines for payment of contributions to the funds for the 4th quarter of 2017 are until November 15 (for October), until December 15 (for November), until January 15 (for December).

Are there any difficulties with? Or do you need help online? Call us or our accountants will prepare and submit reports for you!

The problem of correctly filling out and submitting an income tax return is now relevant, since it must be submitted before March 28. It is important to properly report individual expenses. In today’s article we will talk about how to correctly fill out and submit this report.

Income tax is paid by organizations using the basic taxation system. The tax payment deadline for the year is the same for everyone - until March 28 of the next year. The annual declaration is also submitted before March 28 for the previous reporting year.

Thus, payment of tax and submission of the declaration for 2017 must be carried out no later than March 28, 2018.

Advance payments and intra-year reporting

Throughout the year, advance payments are made for the tax in question and reporting is provided. The frequency is described in the following table.

Table 1. Deadlines for paying corporate income tax and filing returns

Payment method	Deadline for payment of advance payment and submission of report	Note
Based on the results of the first quarter, half of the year and 9 months. with advance payments monthly in each quarter		Common to organizations of any type and kind.
Based on the results of the first quarter, half of the year and 9 months. without payment of advance payments made monthly		Used by organizations: with income within 15 million rubles for the previous 4 quarters. for the quarter (implies sales revenue); Autonomous institutions, non-profit organizations without income, as well as budgetary institutions (without income from sales).
Based on the results of each month, based on actual profits.	Every month, until the 28th	You will need to inform the Federal Tax Service by December 31 of the year before the tax period from which the transition to this system will be made

A taxpayer who submits a report for 9 months makes advance payments for October, November, December during each of these months. The calculation takes into account the amount of income from sales. These do not include VAT and excise taxes for the fourth quarter. last year and I–III quarters. of the current tax period. If the specified limit is exceeded, the company pays advances monthly.

Find out about others coming soon.

Where to submit a company report with divisions

According to the rules, organizations provide a profit report at their location (their own or separate divisions). If there is an OP, the following rules apply:

1. At the location of the organization declarations are submitted for the organization as a whole, where profits are distributed among separate divisions. Such organizations additionally fill out Appendix No. 5 to Sheet 02 in an amount equal to the number of branches, including those closed this year.
2. When organizational units are located in the same region It is allowed to pay tax and advances on it through one of the divisions - the responsible one. In this case, a declaration is submitted to the Federal Tax Service at the place of registration of the head office, as well as at the place of registration of the responsible OP.
3. When the head office and OP are located in the same region It is possible not to distribute profits in relation to each of the divisions. That is, the parent company has the right to pay tax for all of its “isolations”. In this case, the profit report is submitted at the location of the parent organization.
4. If the company has made a decision related to changing the procedure for tax payments or adjusting the number of structural divisions available on the territory of the subject, this is reported to the tax office.

Submission form

The income tax report is prepared based on the format that is approved By Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3/572@. If the average number of employees did not exceed 100 people for 2017, the declaration can be submitted on paper. Otherwise, only electronic form is acceptable.

The same order approved the procedure for filling out the declaration (Appendix No. 2, hereinafter Order).

Who fills out which sheets?

From the following table you can find out which sheets of the income tax return a company should fill out.

Table 2. Filling out declaration sheets for common operations

Chapter	When filled
Title page; Subsection 1.1 of section 1; Appendix No. 1 to sheet 02; Appendix No. 2 to sheet 02	Always by all taxpayers
Subsection 1.2 section 1	If intra-quarter payments are paid once a month
Subsection 1.3 of section 1 (“1” as a type of payment), sheet 03 (“A”)	When paying dividends to legal entities
Appendix No. 3 to sheet 02	Including when selling depreciable property
Appendix No. 4 to sheet 02	Only for the first quarter and tax period
	Including expenses for voluntary medical insurance and training events for employees

Other sections are filled in less frequently:

• Appendix No. 5 to sheet 02;
• sheets 03, 04, 05, 06, 07, 08, 09;
• Appendix No. 2 to the declaration.

The detailed procedure for filling them out is specified in paragraph 1.1 of the Procedure.

Filling out the declaration

It is optimal to fill out the declaration sheets in the following sequence:

Title page

In general, filling out the title page of this declaration is not much different from the others, but there is one feature - this is the tax period code. Let's consider filling out the title page line by line.

TIN- 10 digits of the code, with dashes in the last two cells.

checkpoint- code assigned by the inspection where the declaration is submitted.

Correction number- during the initial submission, a dash or “0--”.

Tax reporting period (code). Unlike other reports, an extended list of codes is used for the income tax return. They are given in Appendix 1 to the Procedure. There are several codes for the annual declaration:

• when paying quarterly payments - code 34;
• when paying monthly payments - code 46;
• when paying quarterly payments for a consolidated group of taxpayers - code 16;
• when paying monthly payments for a consolidated group of taxpayers - code 68.

Reporting year- in our case, 2017.

Submitted to the tax authority (code). The tax authority code is indicated in the AABB format, where AA is the region number, BB is the tax office number.

By location (registration) (code). Organizations that are not major taxpayers, do not have separate divisions, and are not a legal successor, indicate code “214”. All other codes are included in Appendix No. 1 to the Procedure.

Organization, separate division. The full name, including the legal form, is entered; dashes are placed in the remaining cells.

Economic activity type code- fits into the OKVED code of the main type of activity.

Block for reorganized/liquidated legal entities, which states:

• reorganization form code from Appendix 1 to the Procedure;
• TIN/KPP of a reorganized entity or a separate division.

Indicated number of declaration sheets, and if available, the number of sheets of supporting documents.

Below is confirmed data reliability, date and signature. The declaration can be signed by:

1. Supervisor. In this case, the code “1” yes is indicated, and the last name, first name and patronymic of the manager are written in the following lines.
2. Company representative - individual. In this case, code “2” is used and the full name of the representative is indicated.
3. An authorized person of the company who is a representative of the taxpayer. Code “2” is used and is written in the full name of the authorized person. The name of the representative company is indicated below.

If the declaration is signed by a representative, the name and details of the document confirming his authority should be indicated in the appropriate field.

Appendix No. 1 to sheet 02

This section indicates income from sales and not related to it.

First of all, you need to select from the attached list taxpayer attribute. In general, this is code “1”. If there is a license, its details are indicated.

• V line 010 the total sales revenue is indicated;
• V line 011- revenue from sales of own products or services;
• V line 012- from the sale of previously purchased and then sold goods;
• V line 013- from the implementation of property rights;
• V line 014- from the sale of other property.

In the block lines 020-024 revenue from transactions with securities is reflected.

IN line 027 revenue received from the sale of the company as a property complex is reflected.

IN line 030 revenue from individual transactions from Appendix No. 3 to Sheet 02 is reflected.

Line 040 shows the total amount of sales revenue.

If there is revenue for the year that is not related to sales, you must fill out a block of lines 100-106:

• V line 100 the total amount of non-operating income is reflected;
• V lines 101-106 some of these revenues are being detailed.

Appendix No. 2 to sheet 02

This section indicates expenses associated with sales, as well as non-operating expenses, including losses equivalent to them.

IN line 010 The total amount of direct expenses for goods and services sold is reflected.

IN line 020 expenses on transactions related to trade are reflected.

IN line 030 The cost of purchased goods is indicated as part of the expenses reflected in line 020.

IN block of lines 040-055 indirect costs are indicated:

1. On line 040 - their total amount;
2. For the remaining lines - their details. Here are some popular types of expenses:
   • line 041 indicates the amount of taxes and fees paid;
   • in line 042 - capital investment costs;
   • in line 047 - expenses for the acquisition of land plots;
   • in line 050 - R&D expenses.

IN line 060 reflects the cost of other property that was sold, as well as expenses associated with its sale.

If the enterprise was sold as a property complex, in line 061 the value of its net assets is indicated.

Lines 070 and 071 intended for professional participants in the securities market.

Lines 072 and 073 are filled in if the company incurred expenses in connection with investments in securities and shares.

IN lines 090-110 Losses associated with service production facilities and the sale of property and land are reflected.

By line 130 recognized expenses are reflected in the total amount.

In relevant block lines 131-134 the amount of depreciation is indicated, including (in a separate line) for intangible assets. IN line 135 you need to indicate the code corresponding to the depreciation calculation method specified in the accounting policy (“1” - linear, “2” - non-linear).

IN block lines 200-206 the amount of non-operating expenses is indicated with detail.

IN block of lines 300-302 losses equivalent to expenses are indicated, namely:

• losses from previous periods identified in the current year (line 301);
• bad debts not covered by the corresponding reserve (line 302).

Block of lines 400-403 is intended to reflect adjustments to the tax base of previous periods due to errors (link).

Sheet 02

Sheet 02 is the section in which the tax amount is calculated. Consists of two parts.

IN blocks of lines 010-060 The organization's income and expenses are collected and the financial result is calculated.

Lines 010-050 are filled out based on the annexes to Sheet 02. B line 060 profit or loss for the year is calculated. In the following image you can see that each of these lines has an explanation of where the indicators should be taken from:

IN line 070 income that is excluded from profit is reflected (income on certain debt obligations, from participation in foreign organizations, and others).

IN line 100 the tax base is calculated.

If a loss from previous periods or part thereof is written off against profit, this amount is reflected in line 110.

IN line 120 taxable profit is calculated taking into account line 110.

In the block lines 140-170 tax rates are indicated - in total and for budgets of different levels.

IN line 180 The amount of calculated tax is reflected, including:

• to the federal budget - indicated in line 190;
• to the subject's budget - to line 200.

Line 210 is intended to reflect the total amount of advance payments paid within the year. IN lines 220 and 230 this amount is detailed by budget level.

If a company paid tax abroad on the basis of Article 311 of the Tax Code of the Russian Federation, it must fill out lines 240-260. Trade tax payers indicate indicators in lines 265-267.

Lines 270-281 are resultant. They reflect the tax:

• for additional payment to the federal budget - in line 270;
• for additional payment to the subject's budget - in line 271;
• to a reduction in the federal budget - in line 280;
• to a reduction in the subject’s budget - in line 281.

IN line 290 indicates the amount of monthly advance payments to be paid next year. IN lines 300 and 310 this amount is broken down by budget. This block, like the block of lines 320 - 340, is not filled out when filing a declaration for the year.

If the company participates in regional investment projects, you should also fill out lines 350 and 351.

Subsection 1.1 Section 1

Section 1 reflects the results of the calculation, that is, the amount of tax payable to the budget. Subsection 1.1 is intended for those taxpayers who make advance payments.

In this subsection you must fill in:

• line 010- OKTMO;
• line 030- KBK for tax to the federal budget;
• line 040- the amount of tax to be paid additionally to the federal budget (if the amount is negative, it is indicated in line 050- to decrease);
• line 060- KBK for tax to the budget of a constituent entity of the Russian Federation;
• line 070- the amount of tax payable to the regional budget (a negative amount is indicated in line 080- to decrease).

Sanctions

There are various penalties for failing to file your income tax return or filing it late.

Firms that are late with annual reporting will pay a fine 5% from the amount of tax not paid within the specified period for each full or partial month of delay. The amount of the fine will be:

• at least 1 thousand rubles (usually as a fine for late submission of a zero declaration);
• no more than 30% of the amount of tax that is not paid on time.

Those who are late with the declaration for the reporting period in the form of 1 month, 2 months, quarter, half year, 9 months, etc. will pay fine 200 rubles for each declaration, submitted untimely.

Company officials may be fined up to 300–500 rubles according to Art. 15.5 Code of Administrative Offenses of the Russian Federation. An official can be not only a manager, but also any employee. For example, the chief accountant, if he is assigned the obligation to submit reports in a timely manner.

Delays with annual declarations by 10 days may result in the company account being blocked.

Penalties are charged for late payment of taxes. In case of non-payment of tax caused by an error that led to an underestimation of the tax base, the organization faces a fine of 20% of the amount of arrears based on paragraph 1 of Article 122 of the Tax Code of the Russian Federation.

To avoid a fine, a “clarification” is submitted with advance payment of arrears and penalties.

Updated declaration

The following cases are provided for filing an updated declaration:

• if an error was discovered in the declaration that was previously submitted and incomplete payment of tax resulted in Expenses are overstated or income is understated;
• if received requirement from the Federal Tax Service provide clarifications or make corrections.

The error that caused the overpayment of tax is corrected in the declaration in a given tax period.

The “updated form” is filled out in the same composition as the initial declaration. Without exception, all sheets, sections and appendices are filled out as in the primary declaration (even if there are no errors in them).

An updated declaration is submitted upon request of the inspection within 5 working days from the moment the request is received. If you do not have time and do not submit an explanation, a fine of 5 thousand rubles will follow based on paragraph 1 of Article 129.1 of the Tax Code of the Russian Federation.

If you independently identify an error, there is no deadline to submit a “clarification” to the Federal Tax Service, but it is better to be prompt. Because underestimation of tax payable will be detected by the inspectorate, and this will lead to a fine.

Features of filling out the declaration

Filling with lines 290 Liszt 02

This line filled in by firms making advance payments once a quarter, and within each quarter - monthly advances. The purpose of the line is to indicate the total amount of advances to be paid each month in the next quarter. What to indicate in this line can be seen from the following table.

Table 2. Line 290 of Sheet 2

* Note. If the result is “0” or a negative value, a dash is added.

Non-operating expenses

To reflect non-operating expenses, it is provided line 200 in Appendix 2 to Sheet 02. The following expenses are subject to separate decoding:

• line 201 - interest on credits (loans) and securities (bills);
• line 204 - expenses associated with the liquidation of fixed assets, or other expenses under subparagraph 8 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation;
• line 205 - contractual sanctions and funds aimed at repaying damage.

IN line 300 of application 2 sheets 02 losses that are considered non-operating expenses are reflected, for example, losses discovered in the reporting year from previous years, losses caused by production downtime and natural disasters.

The loss is recorded in this year's declarations in line 060 on Sheet 02 and in line 160 of Appendix No. 4 to sheet 02.

Changes to the rules for carrying forward losses from previous years

Separately, it should be said about the change in the procedure for reducing the tax base associated with losses for previous years. New rules are in effect from 01/01/2017 to 31/12/2020. The changes are:

• the reduction is limited, that is, the tax base can be reduced by no more than by 50%(this does not affect tax bases with reduced tax rates);
• the transfer period is no longer limited (compared to up to 10 years previously);
• the new procedure applies to losses received during tax periods from January 1, 2007.

Based on changes in the declaration, the following are filled out:

1. Line 110 of sheet 02, lines 010, 040–130, 150 of Appendix No. 4. In this case, the amount of loss reducing the base in line 150 does not exceed 50% of the amount in line 140;
2. Line 080 of sheet 05;
3. Lines 460, 470, 500, 510 of sheet 06. The amount of loss in lines 470 and 510 is less than 50% of the amount in lines 450 and 490, which reflect the investment tax base.

Reflecting symmetrical adjustments

If symmetrical adjustments are reflected in Sheet 08 declaration indicating codes “2” or “3”, in the details called “Type of adjustment” the following is entered:

• the number “0” in column 3 “Attribute” for an adjustment that reduced income from sales (line 010 of sheet 08) or income not received from sales (line 020 of sheet 08);
• the number “1” in column 3 “Attribute” for adjustments that increased expenses and decreased income from sales (line 030 of Sheet 08) and non-operating income (line 040).

In column 3 “Sign” and line 050 of Sheet 08 does not require entering “0” or “1”. The adjustment amount is reflected here without taking into account the sign.

About insurance premiums, direct and indirect costs

Taxpayers independently establish a list of direct expenses, defining it in their accounting policies. Appendix No. 2 to sheet 02 The income tax return contains the following indicators:

• V line 041- contributions for compulsory pension and health insurance, contributions for temporary disability and maternity in relation to the income of a managerial person;
• V line 010- insurance premiums with wages of production employees.

In connection with the last point, we should highlight the concept indirect costs. Indirect costs should be considered the costs of production and further sale of goods, taken into account in the expenses of the period. Costs that are not designated in the accounting policies as direct expenses do not belong to them. Since these are non-operating expenses, they should be designated as indirect expenses.

The income tax return contains an indication of the amount of indirect expenses in line 040 of Appendix No. 2 to sheet 02. Expenses are partially deciphered in lines 041–055.

Line 041 implies taxes and advance payments in respect of fees and insurance premiums that relate to other expenses:

• transport taxes;
• property taxes from book or cadastral value;
• land tax;
• restoration of VAT (Article 145 of the Tax Code of the Russian Federation);
• National tax;
• making contributions to pension, health insurance, as well as temporary disability.

In the process of filling out line 041 within the reporting period, the taxpayer records the amount of tax accruals, the transfer of advance payments and fees, and insurance contributions on an accrual basis. In this case, the date of payment to the budget does not play any role.

IN line 041 of appendix 2 to sheet 02 not reflected:

1. Taxes and advance payments, other obligatory payments that are not subject to accounting in tax revenues:
   • income tax;
   • UTII;
   • outgoing VAT;
   • payment for pollution emissions when standard values ​​are exceeded;
   • trading fees.
2. Contributions for injuries.

Direct expenses represent production costs. They are indicated in the list fixed by the organization in its accounting policies.

Direct production costs include:

• costs of raw materials and supplies for production;
• production and necessary insurance premiums;
• depreciation on fixed assets used in production.

The amount of direct expenses for income tax purposes is reflected in the tax return. line 010 of Appendix No. 2 to sheet 02. Here the amount is recorded on an accrual basis from the beginning of the year.

Expenses in line 010 expenses must be documented.

Values in lines 010, 020 and 040 included in the amount lines 130 the same sheet. This value, in turn, is transferred to line 030 of sheet 02 tax return.

Table 3. Reflection of certain types of costs when calculating income tax

Type of expenses	Accounting for the purpose of calculating income tax
Salary	Payment expenses are a list that is not limited in any way. Such expenses include all charges provided for by law or contract. Thus, any PO expenses can be recognized if they: named in Article 270 of the Tax Code of the Russian Federation; enshrined in local acts; meet the criteria of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.
Awards	Bonuses for achieving high production results are included in the costs provided for remuneration. Based on Art. 129 of the Labor Code of the Russian Federation, incentive payments are elements in the remuneration system. This must be established by agreement and enshrined in a local act. There are restrictions given in Art. 270 Tax Code of the Russian Federation. Remuneration paid to employees or management that is not specified in employment contracts is not included in salary expenses. The same is true for bonuses, which are paid out of the company's net profits. It is not classified as an expense because it is not related to the achievements of employees in production.
Sport	Sports activities in the work team during non-working hours that are not related to the activities of employees at work are not taken into account in expenses
Foreign taxes	Taxes and fees paid in another country are written off as other on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. This does not take into account taxes, in respect of which the legislation of the Russian Federation directly provides for a mechanism for eliminating double taxation (this is also established for profit).
Work records	The cost of work books is included in tax and accounting expenses. The amount received from the employee as compensation for these expenses is included in non-operating income.

Sample of filling out the declaration

Title page
Section 1, subsection 1.1

Sheet 02

Sheet 02, continuation
Appendix 1 to Sheet 02
Appendix 2 to Sheet 02

Appendix No. 2 to Sheet 02, continued
Appendix No. 3 to Sheet 02
Appendix No. 3 to Sheet 02

Appendix No. 4 to Sheet 02

Normative base

• Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3/572@ “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form”;
• Tax Code of the Russian Federation (Part Two), Chapter 25. INCOME TAX OF ORGANIZATIONS;
• Letter of the Federal Tax Service of Russia dated January 09, 2017 No. SD-4-3/61@ “On changing the procedure for accounting for losses of past tax periods”;
• Letter No. SD-4-3/7955@ dated 04/26/2017 “On issues of filling out a tax return for the corporate income tax of organizations under the consolidated group of taxpayers.”

For companies on the general taxation system, the main budget payment is income tax. It is necessary to report on it based on the results of the interim reporting periods established by Chapter 25 of the Tax Code, as well as the year as a whole. There are two options for reporting schemes, depending on how the tax is calculated. Either the company submits a declaration at the end of the 1st quarter, half a year and 9 months and the year as a whole, or at the end of the first month, two months, three months, and so on until the end of the calendar year. The report form is the same for all cases. The current form, as well as the rules for filling out the income tax return, were approved in the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@.

Filling out a profit declaration 2017

The mentioned order of the Federal Tax Service came into force on December 28 last year, so both the profit declaration itself and the instructions for filling it out were approved, so companies had to use this form starting with the annual reporting for 2016 and throughout 2017.

This is a multi-page form, but by default only a few sections are filled out. This is the title page, subsection 1.1, sheet 02, which contains the main tax calculation, as well as appendices No. 1 and No. 2, disclosing income and expenses respectively - within the framework of sales and non-sales. All of the listed sheets must be completed, including a sample of a completed zero profit declaration for 2017 as a whole or interim reporting periods.

Other declarations presented in the form of the section are filled out and submitted to the Federal Tax Service only if the company had relevant operations or other data to be reflected in the report.

It must be said that the approved income tax return form is a universal form, as they say, for all occasions. Thus, sheet 06 of the report is filled out only by non-state pension funds. Sheet 07 is intended to reflect the receipt of targeted financing. Sheet 08 is filled out by those companies that carried out independent (symmetrical, reverse) adjustment of the tax base, tax (losses) when preparing the report for the year. As part of the annual reporting, those taxpayers who are the controlling person of a foreign company also fill out sheet 09 with appendices. The income declaration is filled out taking into account, relatively speaking, the temporary factor, or more precisely, some of its sections. Thus, filling out an annual income tax return presupposes the absence of subsection 1.2 of Section 1. Appendix No. 4 to Sheet 02, on the contrary, is drawn up as part of the annual return, as well as in the report for the 1st quarter.

In general, all information containing the rules for filling out the 2017 profit declaration, including cases of drawing up certain sheets of the report, is presented in the above order. In fact, these are detailed instructions, one might say, step-by-step filling out an income tax return.

Algorithm for filling out an income tax return

Let's look at the main points of filling out an income tax return in 2017 using the example of sections that are required to be completed.

The procedure for filling out an income tax return, like, perhaps, any other report, requires compliance with some general principles.

The report can be completed in printed form or using a ballpoint pen with black, purple or blue ink. Each sheet of the declaration is drawn up on a separate sheet. There should be no corrections or omissions in the completed report. Text data, for example, the name of the organization or the name of the director, is filled in capital letters. Each familiar cell can contain only one number or letter - otherwise, failures may occur when processing the report to the Federal Tax Service. A dash is placed in cells that are not filled in with values.

The title page of the declaration contains standard information about the company: name, INN, KPP, full name of the person who is responsible for filing the reports, and the number of the tax office to which the company is attached. The title also indicates information about the report itself - the period for which it is submitted and the reporting year.

This is followed by subsection 1.1 of section 1, which is called “The amount of tax payable to the budget, according to the taxpayer (tax agent).” This sheet indicates the OKTMO code, indicating the territorial affiliation of the organization. After it there is a breakdown of the total amount of the budget payment into the federal and regional part of the tax according to BCC 182 1 01 01011 01 1000 110 and 182 1 01 01012 02 1000 110, respectively, in the proportion of 3% to 17%. Let us recall that such a division of income tax deductions at a general rate of 20% into the federal budget and the budget of a constituent entity of the Russian Federation has been introduced this year. Previously the proportion was 2% to 18%. In addition, local authorities currently have the opportunity to reduce “their” part of the payment for certain categories of taxpayers to 12.5% ​​instead of the previously effective minimum of 13.5%.

The main calculation of the tax is carried out in sheet 02. It sums up by line income from sales, non-operating income, expenses that reduce the amount of income from sales and non-operating expenses. The established tax rates are applied to the resulting tax base, thus determining the amount of tax payable. The income and expenses themselves are deciphered in Appendices No. 1 and No. 2 to Sheet 02.

Filling out an income tax return: data comparison

Filling out a tax return for income tax involves taking into account the following point. Tax calculations always occur on an accrual basis, for example, for 1 quarter, half a year and 9 months. That is, each subsequent declaration during the year also contains data on income and expenses for the previous reporting period. In this regard, it is important to correctly track the entry into the report of data relating to previously calculated advance tax payments.

The procedure for filling out a profit declaration assumes that the amounts of advances for the reporting period preceding the period for which the form is filled out are reflected in lines 210-230 of Sheet 02 of the report and make it possible to trace the correlation of values ​​between declarations for different reporting periods during the year.

So, for example, when filling out an income tax return, a company that calculates tax based on the results of the quarter will indicate in lines 210-230 of the declaration the amount of calculated tax indicated in lines 180-200 of the previous report. An organization that pays the budget monthly based on the actual profit received will also reflect in these lines the amounts of calculated advance payments according to the declaration for the previous reporting period, only in this case it will be a monthly submitted report.

The same company that pays monthly advance payments, with the subsequent calculation of additional payments at the end of the quarter, will indicate in lines 180-200 the amount of actual tax for the previous quarter (lines 180-200) and the monthly advance payments that had to be paid in the current quarter (lines 290-310 of the report for the previous quarter).

As a result, the amounts reflected in lines 210-230 are subtracted from the corresponding values ​​of the federal and regional part of the tax, determined on the basis of their tax base for the entire reporting period from the beginning of the year. This is how the amount of income tax to be paid is determined according to the declaration for the current reporting period.

Income tax return: sample filling

In this example, we have provided a report for 9 months, filled out according to the main sections, for an organization that pays quarterly advance payments. An example of filling out a profit declaration for the year will be similar with the only difference being that code “34” will have to appear on the title page of the report as the reporting period.