When application No. 4 to sheet 02 is filled out tax return corporate income tax? The tax inspectorate requires you to fill out Appendix No. 4 to sheet 02 of the income tax return for the 1st quarter of 2013. 2012 our organization finished with a profit and I do not understand how to fill out this application.

Appendix No. 4 to Sheet 02 of the income tax declaration is included in the composition only for the 1st quarter and the tax period. Appendix No. 4 to sheet 02 is filled out by taxpayers who, at the beginning of the year, have a balance of loss not carried forward to the future. But you need to submit this application regardless of what financial result (profit or loss) the company received for the tax period.

The rationale for this position is given below in the materials of the Glavbukh System vip version

ORDER OF THE FTS OF RUSSIA dated March 22, 2012 No. ММВ-7-3/ [email protected] "On approval of the form and format for submitting a tax return for corporate income tax, the procedure for filling it out"

Section 1. Composition of the Tax Declaration on Corporate Income Tax for the Reporting and Tax Periods

Annex No. 4 to Sheet 02 is included in the Declaration only for the 1st quarter and the tax period.

Article:Income tax return ( general rules filling)

Declaration on income tax (Appendix No. 4 to sheet 02)

What does Appendix No. 4 to sheet 02 consist of.

This application is filled out by taxpayers who at the beginning of the year have a balance of loss not carried forward.*

Line 010 shall indicate the balance of the uncarried loss at the beginning of the year, and lines 040-130 shall show losses broken down by the years of their formation.

In the declaration for the consolidated group of taxpayers, the losses of the participants in the consolidated group of taxpayers calculated in the tax periods preceding the tax period of their inclusion in this group shall not be reflected in the indicated lines. This is the requirement of paragraph 6 of Article 278.1 tax code RF.

Line 140 indicates the tax base, which is used in calculating the amount of loss of previous years, which reduces the base of the current tax period. The indicator on line 140 is equal to the indicator on line 100 of sheet 02.

Line 150 indicates the amount of loss by which the company reduces the tax base of the current year. The indicator on line 150 is transferred to line 110 of sheet 02 of the declaration.

Line 160 is filled out only when drawing up the annual declaration.

Difficulties in filling out Appendix No. 4 to sheet 02.

To calculate the amount of loss by which current profit can be reduced, the company must fill out a special appendix No. 4 to sheet 02 of the declaration "Calculation of the amount of loss or part of the loss that reduces the tax base." Moreover, it is filled in only by those taxpayers who have a balance of untransferred loss at the end of the year. But you need to submit this application regardless of what financial result (profit or loss) the company received for the tax period.*

CJSC "Svoboda" started its activity in January 2012. The loss for this year amounted to 520,000 rubles. During the reporting period - the first half of 2013 - the company received a profit of 500,000 rubles. The company reports income tax on a quarterly basis.

Since 500,000 rubles. less than 520,000 rubles, the company will not have a tax base for the reporting period - the first half of 2013. The remaining part of the loss for 2012 in the amount of 20,000 rubles. (520,000 - 500,000) will reduce the tax base for income tax in subsequent periods.

How the company's accountant filled out Appendix No. 4 to sheet 02 of the income tax return for the reporting period of 2013 is shown in the table.

At the same time, the indicator of line 150 of Appendix No. 4 to sheet 02 was transferred by the accountant of the company to line 110 of sheet 02.

The indicator on line 140 is equal to the indicator on line 060 of Sheet 05. Lines 150 and 151 indicate losses by which the tax base of the current tax period is reduced. The indicator on line 150 cannot be greater than the indicator on line 140. The indicator on line 150 is transferred to line 080 of Sheet 05 of the declaration. The indicator on line 151 cannot be more than 20 percent of the amount of loss indicated on line 135. Lines 160, 161 are filled in when drawing up a declaration for the tax period. On line 160, the balance of untransferred loss is determined as the difference between the sum of lines 010, 136 and line 150. If a loss is received in the expired tax period for which the declaration is submitted, then the balance of untransferred loss at the end of the tax period (line 160) includes the indicators of lines 010, 136 and the amount of the loss of the expired tax period.

How to fill out application 4 to sheet 02

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An example of filling out Appendix 4 to sheet 02 of the income tax declaration

The indicator on line 140 is equal to the indicator on line 100 of Sheet 02 of the Declaration (clause 9.3 of Order No. 572). But if in the reporting (tax) period the taxpayer received a loss (negative difference between income and expenses), in this reporting (tax) period the tax base is recognized zero(P.
8 art. 274 of the Tax Code of the Russian Federation), therefore, a negative number from line 100 of Sheet 02 to line 140 of Appendix No. 4 to Sheet 02 is not transferred. Along with the balance of untransferred loss at the beginning of the tax period (indicators of lines 010 and 136), the amount of loss of the expired tax period is included in line 160 “Balance of uncarried loss at the end of the tax period - total” of Appendix No. 4 to Sheet 02 (clause 9.4 of Order No. 572) . Thus, the indicator on line 140 of Appendix No. 4 to Sheet 02 will be equal to the indicator on line 100 of Sheet 02 of the Declaration only if there is a profit.

How to fill out an income tax return

Info

The indicator on line 150 is transferred to line 110 of Sheet 02. On line 151, the loss on operations with tradable securities accounted for in the indicator on line 150 is indicated, but not more than 20 percent of the amount of loss on line 135.

Balance of untransferred loss at the end of the tax period (lines 160-161) Lines 160, 161 are filled in when preparing the declaration for the tax period. On line 160, the balance of untransferred loss is determined as the difference between the sum of lines 010, 136 and line 150. If a loss is received in the expired tax period for which the declaration is submitted, then the balance of untransferred loss at the end of the tax period (line 160) includes the indicators of lines 010, 136 and the amount of the loss of the expired tax period.

What is the procedure for filling out an income tax return (example)?

Before fixing the zero taxable amount, it is necessary to adjust the total loss from cell 060 for the indicators from the following lines:

• 070 - the amount of income to be excluded from the company's profit (the amount is deducted from the value of line 060);
• 080 - profit of the Bank of Russia, for which a zero tax rate is applied (deducted);
• 400 (Appendix 2 to Sheet 02) - the amount of adjustments for errors made in previous periods (subtracted);
• loss at the end of the year and income tax are calculated after adding to the result obtained at the previous stages the values ​​from lines 200 (Sheet 05) and 530 (Sheet 06).

The generated loss is reflected in the declaration form with a minus sign. Under these conditions, the taxable base is deduced according to the norms of cl.

8 art. 274 of the Tax Code of the Russian Federation - it is equal to zero.
The code "5" is indicated when filling out the Appendix for transactions with securities and derivative financial instruments that are not traded on an organized market. Code "6" is indicated by organizations-residents of the territories of advanced socio-economic development. Amount of losses (lines 010-130) Line 010 shows the balance of untransferred loss at the beginning of the tax period, and lines 040-130 show the breakdown of the balance by the years in which the loss occurred. Lines 010-130 do not indicate losses:

• received by the taxpayer during the period of taxation of his profits at a rate of 0 percent in the cases established by paragraphs.
  1.1, 1.3, 5, 5.1 of Article 284 of the Tax Code of the Russian Federation;
• received by the taxpayer from the sale or other disposal of those specified in Art.

An example of filling out sheet 2 of Appendix 4 for 2018 at a loss

Line 151 shall indicate the loss on operations with tradable securities accounted for in line 150, but not more than 20 percent of the amount of loss on line 135. 9.4. Lines 160, 161 are filled in when drawing up the Declaration for the tax period. On line 160, the balance of untransferred loss is determined as the difference between the sum of lines 010, 136 and line 150. If a loss is received in the expired tax period for which the Declaration is submitted, then the balance of untransferred loss at the end of the tax period (line 160) includes the indicators of lines 010, 136 and the amount of the loss of the expired tax period.

The indicator on line 150 cannot be greater than the indicator on line 140. The indicator on line 150 is transferred to line 080 of Sheet 05 of the Declaration.

The indicator on line 151 cannot be more than 20 percent of the amount of loss indicated on line 135. Lines 160, 161 are filled in when drawing up the Declaration for the tax period.

On line 160, the balance of untransferred loss is determined: as the difference between the sum of lines 010, 136 and line 150. If a loss is received in the expired tax period for which the Declaration is submitted, then the balance of untransferred loss at the end of the tax period (line 160) includes the indicators of lines 010, 136 and the amount of the loss of the expired tax period. The amount of the loss of the expired tax period is taken from line 060 of Sheet 05. The indicator of line 161 is determined as the difference between the indicators of lines 136 and 151.
Multiplying a zero base with a tax rate results in a zero tax liability. Whether income tax is charged at a loss - its value will be equal to zero. Accounting for indicators of past years In the Tax Code of the Russian Federation in paragraph 7 of Art. 274 states that income tax should be calculated on an accrual basis for the entire period of work of the taxpayer. Data from previous tax periods have an impact on the results reported in the current interval. When income tax is calculated, the loss of previous years must be offset. Accumulated negative results of activity in monetary terms are displayed on the page of Appendix 4 to Sheet 02.

This information is shown in the declaration form when drawing up the results of work for the 1st quarter and for the year. Such a rule is indicated in the recommendations approved by the Order of the Federal Tax Service No. ММВ-7-3 /, dated 10/19/2016.

Declaration for 9 months of 2017, and the amount of monthly advance payments due in the 3rd quarter of 2017, which was previously reflected in line 290 of the Declaration also for 9 months of 2017;

• if the organization pays monthly advance payments on actually received profit, then in line 210 it reflects the amount of calculated tax (line 180) of the tax return for 11 months of 2017;
• if the organization pays advance payments only at the end of the quarter, then on line 210 it will reflect the amount of calculated tax (line 180) of the tax return for 9 months of 2017.

Clarified declaration: in what form to hand over? If errors are found in the income tax return, which led to an underestimation of the amount of tax payable, the accountant must submit to tax office revised tax return.
These losses reduce the total tax base of the relevant reporting (tax) periods in accordance with Art. 283 of the Tax Code of the Russian Federation. Accordingly, line 151 indicates the loss accounted for in line 150 (without a limit of 20 percent of the amount of loss on line 135). Features of filling in Appendix No. 4 with the code “5” Appendix No. 4 with the code “5” for the attribute “Taxpayer sign (code)” is drawn up taking into account the following features. Line 010 and lines 040 - 130 shall indicate untransferred losses from operations with non-tradable securities and non-tradable financial instruments of futures transactions received starting from January 1, 2015.

INCOME TAX DECLARATIONS

Note!
To check the correctness of filling out the declaration, you can use the Control ratios for the income tax return (established by Letter of the Federal Tax Service of Russia dated 07/03/2012 N AS-5-3 / 815dsp@). Control ratios reflect:
- interrelation of indicators within the profit tax declaration;
- interrelation of indicators of the income tax declaration with indicators of other forms of reporting.

The rules for filling out Appendix N 4 to sheet 02 are explained in sec. IX Procedure for filling out the declaration.
This Appendix calculates the amount of loss (part of the loss) by which you can reduce the tax base of the reporting (tax) period.
Recall that Appendix No. 4 to sheet 02 must be filled out and submitted to the tax office only as part of the declaration for the first quarter and for the tax period (paragraph 4, clause 1.1 of the Procedure for filling out the declaration).
For the attribute "Taxpayer attribute", you must specify the code to which the organization belongs:
1 - an organization that is not related to those indicated by codes "2" and "3";
2 - agricultural commodity producer;
3 - a resident of the special economic zone.

Balance of uncarried-for loss at the beginning 010 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
tax period - total L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
including:
for ¦ ¦ ¦ ¦ ¦ year 040 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
--T-T-T-¬ --T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
for ¦ ¦ ¦ ¦ ¦ year 050 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
L-+-+-+-- L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-¬ --T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
for ¦ ¦ ¦ ¦ ¦ year 060 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
L-+-+-+-- L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-¬ --T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
for ¦ ¦ ¦ ¦ ¦ year 070 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
L-+-+-+-- L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-¬ --T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
for ¦ ¦ ¦ ¦ ¦ year 080 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
L-+-+-+-- L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-¬ --T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
for ¦ ¦ ¦ ¦ ¦ year 090 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
L-+-+-+-- L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-¬ --T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
for ¦ ¦ ¦ ¦ ¦ year 100 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
L-+-+-+-- L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-¬ --T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
for ¦ ¦ ¦ ¦ ¦ year 110 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
L-+-+-+-- L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-¬ --T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
for ¦ ¦ ¦ ¦ ¦ year 120 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
L-+-+-+-- L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-¬ --T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
for ¦ ¦ ¦ ¦ ¦ year 130 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
L-+-+-+-- L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
Tax base for the reporting (tax) period 140 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
(page 100 of Sheet 02) L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
--T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
The amount of the loss or part of the loss reducing 150
tax base for the reporting (tax) period L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--


On line 010, you must indicate the balance of the untransferred loss that you have at the beginning of the tax period.
This indicator is formed from the uncarried loss received for the previous 10 years.
In this case, the amount indicated in line 010 must be broken down (deciphered) in lines 040 - 130, depending on the year of formation of the corresponding part of the loss.
Line 140 reflects the tax base, on the basis of which the amount of loss of previous tax periods is calculated, reducing the tax base of the current tax period.
The indicator of line 140 is equal to the value of line 100 of sheet 02 of the tax return (clause 9.2 of the Procedure for filling out the declaration).
Recall that taxpayers can reduce the tax base by the amount of losses of previous years (clause 1, article 283 of the Tax Code of the Russian Federation). However, the amount of loss, which is accepted as a reduction in the tax base of the current tax period, is reflected in line 150 and cannot be more than the indicator reflected in line 140.
Then the indicator of line 150 is transferred to line 110 of sheet 02 of the declaration.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

Fragment of Appendix N 4 to sheet 02

Indicators Line code Amount (rub.)

T-T-T-T-T-T-T-T-T-T-T-T-T-T-¬
Balance of uncarried-for loss at the end 160 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
tax period L-+-+-+-+-+-+-+-+-+-+-+-+-+-+--
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --

Line 160 must be filled out only when drawing up a declaration for the tax period (clause 9.3 of the Procedure for filling out the declaration).
Depending on the financial result at the end of the tax period, the indicator of line 160 is calculated as follows (paragraph 2, clause 9.3 of the Procedure for filling out the declaration):
- p. 160 = p. 010 - p. 150 - when making a profit;
- line 160 \u003d line 010 + (loss on line 060 of sheet 02 - line 070 of sheet 02) + positive value of line 100 of sheets 05 - in case of loss following the results of the tax period. That is, when receiving a loss at the end of the tax period for organizations that do not fill out lines 080 and 090 of sheet 02, to determine the outstanding loss, it is enough to sum the indicator of line 010 and the absolute value of line 100 of sheet 02.
When calculating the amount of loss or part of the loss that reduces the tax base for the reporting (tax) period, agricultural producers separately take into account the loss received from activities related to the sale of agricultural products produced by them, as well as from the sale of their own agricultural products produced and processed by these organizations.
When calculating the amount of loss or part of the loss, these organizations fill out Appendix No. 4 to sheet 02 with code 2 for the attribute "Taxpayer sign".

Note
Appendix 4 does not reflect losses from activities, the profit from which is taxed at a rate of 0% (paragraph 2, clause 1, article 283 of the Tax Code of the Russian Federation, clause 9.5 of the Procedure for filling out the declaration).
See Sec. 6.1.5 "Limiting the carry forward of losses when receiving income subject to income tax at a rate of 0%".

Income tax reporting approvedby order of the Federal Tax Service of the Russian Federation of October 19, 2016 N MMV-7-3 / [email protected] which sets:

• How to create a tax register for a desk audit

  In the service, income and expenses are included in the declaration not from a special tax register, but from accounting. The tax register for income tax is not generated in the service.

  Why is it possible to do so?

  The third paragraph of Article 313 of the Tax Code of the Russian Federation: “If the accounting registers contain insufficient information to determine the tax base in accordance with the requirements of this chapter, the taxpayer has the right to independently supplement the applicable accounting registers additional details, thereby forming registers tax accounting or maintain independent tax accounting registers.

  The seventh paragraph of Article 314 of the Tax Code of the Russian Federation: "... register forms tax accounting and the procedure for reflecting in them analytical data of tax accounting, data from primary accounting documents developed by the taxpayer independently and installed by applications to accounting policy organizations for tax purposes.

  Sale of fixed assets at a loss

  If a fixed asset was sold, and at the same time, the proceeds from the sale (excluding VAT) are less than the residual value, then the resulting loss cannot be immediately written off as expenses for profit taxation purposes (clause 3 of article 268 of the Tax Code of the Russian Federation). According to the Tax Code of the Russian Federation, it is necessary to write off this loss in equal installments on a monthly basis until the end of the useful life of the fixed asset, starting from the first month after its sale. At the same time, according to accounting this loss is taken into account for the purpose of calculating the financial result, in full at the time of sale.

  To reflect this situation in the service, you need:

  1. When selling fixed assets at a loss, exclude the amount of loss from the calculation of income tax, without excluding it from the calculation of accounting profit. To do this, in the postings on account 91.02, replace the “Depreciable property” analytics with the “Exempt expense” analytics. To do this, create in the service, in addition to the document “OS Sale”, an accounting statement with the following entries:
     D91.02 (Depreciable property) - K99 for the amount - "Loss" (i.e. reversal);
     D91.02 (Exempt expense) - K99 in the amount of "Loss",
     where "Loss" = "Proceeds from the sale of fixed assets (excluding VAT)" - "Residual value".
  2. Every month after the sale, you need to conduct an accounting statement with the following entries:
     D91.02 (Losses from the sale of depreciable property) - K99 in the amount of Loss / OSP;
     D91.02 (non-taxable expense) - K99 for the amount - Loss / OSP (i.e. reversal), where OSP is the balance of the useful life of fixed assets in months after the month of sale.

  In this case, it is desirable to ensure that, due to rounding, the sum of all such accounting references did not differ on any pennies with the residual value of the implemented OS.

  • No tags

Income tax declaration: filling sequence

Start off filling you need from the attachments to sheet 02, since when filling out this sheet, data from them is used. Annexes 1 and 2 to income tax returns are submitted by all taxpayers, the rest are filled in only if there are relevant indicators.

Then you can proceed to filling out the sheets. All payers fill out sheet 02. The rest of the sheets, as well as attachments to income tax returns included if necessary.

After all the sheets are ready, subsections of the final section 1 are formed income tax return.

The title page must indicate the number of pages of the declaration, so it is better to fill it out last.

Income tax return: rules for filling in indicators

General requirements for filling income tax returns are contained in section II. It is definitely worth getting acquainted with them for those who submit a declaration in paper form, including filling out the form on a computer. When forming electronic version or using accounting programs, compliance will be ensured by the software.

So the general rules for filling out income tax returns are:

• tax compiled on an accrual basis from the beginning of the year.

For details, see the material " » .

• Amounts are indicated in full rubles, while values ​​less than 50 kopecks are discarded, and 50 kopecks or more are rounded up to a full ruble.
• Pages are numbered consecutively title page(001, 002, etc.).
• Each indicator corresponds to one field, the exceptions are the date (3 fields with a dot separator) and decimal fraction (2 fields with a dot separator).

An example of filling in a field with a date:

An example of filling in a field with a decimal fraction:

• In the absence of any indicator, a dash is placed - a straight line drawn in the middle of the familiarity along the entire length of the field.

An example of a dash:

• The fields are filled in from left to right, dashes are put in empty familiarity spaces.

An example of filling in the TIN field:

• When filling income tax returns using software, the values ​​of numerical indicators are aligned to the right (last) familiarity.

Example:

Not allowed:

• correction of errors by means of a corrective or other similar means;
• double-sided printing and stapled sheets income tax returns leading to paper damage.

When printing income tax return, prepared using the software, the absence of a frame of familiarity and dashes for unfilled familiarity is allowed. The location and size of attribute values ​​should not be changed. Signs are printed in Courier New font size 16-18 points.

These rules apply when filling out income tax returns for 2016 year.

Completing an income tax return: main sheets and lines

• annexes No. 6, 6a and 6b to sheet 02, which are filled out for the consolidated group of taxpayers;
• section B of sheet 03 - it calculates income tax on income in the form of interest on state and municipal securities;
• sheet 06, which is filled out only by non-state pension funds.

Income tax return - form you can find in the article "Form of income tax return 2014-2015 (download sample)"

Title page

It is necessary to fill in all the indicators, except for the section "To be completed by an employee of the tax authority."

We present general information about the declaration

First of all, it is necessary to indicate (Section III How to fill out an income tax return):

1. TIN and KPP (put down further on all completed sheets).
2. Adjustment number: for the primary declaration, "0--" is set, for the updated one - the serial number of the adjustment ("1--", "2--", etc.) ( see also " Refined declaration: what does an accountant need to know? » );
3. Tax (reporting) period. Basic codes:

• 21, 31, 33 and 34 - for declarations submitted for the first quarter, half a year, 9 months, a year, respectively;
• codes from 35 to 46 - for declarations submitted monthly by those who pay tax on actual income;
• 50 - for the declaration for the last tax period during the reorganization (liquidation) of the organization.

Separate codes are provided for CGT declarations (see Appendix No. 1 to the Procedure for filling out the declaration).

1. Your IFTS code.
2. Full name of the organization (separate subdivision) in accordance with the constituent documents (including Latin transcription, if any).
3. OKVED code ( about the nuances of filling in this requisite, read in " » ).
4. Contact number.
5. Number of pages income tax returns.
6. The number of sheets of supporting documents or their copies, including documents (copies) confirming the authority of the representative.

We certify reporting information

• "1" - if the information is confirmed by the head of the organization;
• "2" - if the representative does it.

Read about affixing a stamp on the declaration in the material " The nuances of the procedure for compiling and submitting an income tax return ».

If the representative is an organization, its name and surname, first name, patronymic of the individual authorized to certify the declaration on its behalf are given.

When signing income tax returns any representative also provides information about the document confirming his authority.

Section 1 and its subsections

Section 1 contains information on the amount of tax payable to the budget (Section IV How to fill out an income tax return).

This section includes 3 subsections:

1. income tax return necessarily includes section 1.1. It indicates information on quarterly payments to the federal and regional budgets, indicating the BCC and the amounts to be paid or reduced. The amounts come here from the total lines (270-281) of sheet 02 of the declaration.
2. Section 1.2 is filled out only by those organizations that pay monthly advance payments within the quarter. It shows the amount of monthly tax advances for the next quarter. This subsection is not included in the annual declaration (clause 1.1 How to fill out an income tax return). Lines 120-140, as well as 220-240 of the subsection shall reflect amounts that make up 1/3 of the amounts indicated on lines 300 (330) and 310 (340) of sheet 02.
3. Section 1.3 is completed in relation to the amounts of tax that the organization pays on interest and dividends, including as a withholding agent. If there is no such tax, section in income tax return does not turn on.

Sheet 02 of the declaration

IN this sheet tax is calculated. It is filled in a certain order (section V How to fill out an income tax return).

According to the attribute "Taxpayer sign", most organizations put "1". Special codes are provided:

• for agricultural producers - "2";
• residents of the special economic zone - "3";
• organizations operating in a new offshore hydrocarbon field - "4".

In the same order, the attribute is filled in further.

Showing income and expenses

Lines 010-020 reflect sales income and non-operating income from Appendix No. 1 to sheet 02.

On lines 030-040 - expenses that reduce sales income and non-operating expenses from Appendix No. 2 to sheet 02.

On line 050 - the amount of losses that are taken into account in a special manner and are reflected in Appendix No. 3 to sheet 02.

Determine the tax base

In line 060 we display the financial result - profit or loss. In most cases, this amount will be the tax base for the tax, which should be reflected in line 100.

See also " What are the consequences of reporting a loss in an income tax return? »

Line 110 is filled in by those payers who carry forward losses incurred in the past to the current period.

If there is nothing to transfer or the current profit has covered the loss, line 120 should reflect the value of the base from which the tax will be calculated. The indicator of this line is equal to the difference between lines 100 and 110.

In line 130, the tax base reflects individual payers who pay tax to the budget of the subject at reduced rates.

Specify rates and calculate tax

Lines 140-170 indicate tax rates: general, federal, regional and regional reduced. On lines 180-200 - the amount of the calculated tax.

In lines 210-230, you need to indicate the amount of accrued advance payments for the reporting (tax) period.

For income tax return 2016 sample filling individual lines is given on our website.

For information on how to calculate advances, read the article " How to calculate monthly advance income tax payments during the reporting period ».

See also " How is line 220 of sheet 02 of the income tax return filled out? »

Lines 240-260 are filled in in the event that tax paid abroad is included in the payment of tax.

Also in these lines, the Federal Tax Service recommends reflecting the sales tax - see " How can Moscow organizations reflect the sales tax in their income tax return? ».

The amount of tax to be paid additionally or to be reduced is reflected in the budget in lines 270-271 and 280-281, respectively.

The amount payable is calculated as the difference between the tax calculated for the reporting period (lines 190 and 200), advances for the previous period (lines 220 and 230) and the credited "foreign" tax (lines 250 and 260).

1. Advances for the next quarter (lines 290-310).

This is the difference between line 180 of the current declaration and line 180 of the declaration for the previous reporting period. If it is negative or zero, advances are not paid.

Cm. " How to calculate line 290 of sheet 02 of the income tax return? »

Lines 290-310 are not filled in:

• in the annual declaration;
• organizations that pay only quarterly advances;
• taxpayers who switched to the calculation of monthly advance payments based on the actual profit received.

1. Advances for the first quarter of the next year (lines 320-340).

These lines must be completed:

• in the declaration for 9 months (in this case, the amount of monthly advances for the 1st quarter is taken equal to the amount of monthly advances payable in the 4th quarter, that is, the indicators of lines 290-310);
• in the declaration for 11 months when switching from advances on actually received profit to the general procedure.

Annex No. 1 to sheet 02

Appendix No. 1 to sheet 02 reflects the organization's income from sales and non-sales (section VI How to fill out an income tax return).

Revenue Details

On line 010, you need to show the total amount of sales proceeds. For terms 011-014, this indicator is detailed by sales proceeds:

• goods (works, services) of own consumption;
• purchased goods;
• property rights, except for income from the sale of rights to claim debt, specified in Appendix No. 3 to sheet 02;
• other property.

Lines 020-022 are filled in only by professional participants in the securities market.

In lines 023-024, from January 1, 2015, income on circulating securities is shown by payers who are not professional participants.

Line 027 shows the proceeds from the sale of the enterprise as a property complex.

In line 030, the proceeds from the sale of transactions reflected in Appendix No. 3 to sheet 02 (p. 340 of Appendix No. 3 to sheet 02) are transferred.

Line 040 - total sales revenue. This amount must be transferred to line 010 of sheet 02.

Non-operating income

income tax return assumes that non-operating income is recorded after sales revenue.

Cm. " What income is non-operating? »

Line 100 indicates their total amount. It will go to line 020 of sheet 02.

• income of previous years revealed in the reporting (tax) period;
• the cost of materials and other property obtained during dismantling or dismantling during the liquidation of fixed assets being decommissioned, as well as during the repair, modernization, reconstruction, technical re-equipment, partial liquidation of fixed assets;
• received in the form of gratuitously received property (works, services) or property rights;
• the cost of surplus inventories and other property identified as a result of the inventory;
• the amount of the recovered depreciation premium ( see also " Depreciation premium: when to restore? » );
• income received by professional participants in the securities market, carrying out dealer activity(including banks) on operations with financial instruments of futures transactions not traded on the organized market;
• self-adjustment amounts for transactions with related parties ( cm. " The Federal Tax Service told how to declare tax adjustments for transactions with dependent persons ».

Annex No. 2 to sheet 02

income tax return contains appendix 2 to sheet 02, in which the amount of expenses of the organization is calculated - both related to production and sale, and non-sales (section VII How to fill out an income tax return). Consider the main lines of the application.

We reflect the costs of production and sales

Production costs are reflected in the appendix divided into direct and indirect.

Cm. " How to account for direct and indirect costs in tax accounting ».

Lines 010-030 are reserved for direct expenses:

• line 010 is filled in by organizations engaged in the production of goods, the performance of work, the provision of services;
• terms 020-030 are filled in for trading operations.

Next come the indirect costs. Their total amount is reflected in line 040, and in lines 041-055 some of them are deciphered, for example taxes ( insurance premiums not included here), depreciation bonuses, land acquisition, R&D.

Attention: cash method!

If you use the cash method of accounting, do not fill in lines 010-030. Expenses that reduce the tax base in accordance with Art. 273 of the Tax Code of the Russian Federation, show on line 040.

Line 060 shows the price of acquisition (creation) of other property (except for securities, products own production, purchased goods, depreciable property), the income from the sale of which is reflected in line 014 "Revenue from the sale of other property" of Appendix No. 1 to sheet 02, as well as the costs associated with its sale.

Line 061 indicates the value of the net assets of an enterprise sold as a property complex.

Lines 070 and 071 are filled in only by professional participants in the securities market. Non-professional participants reflect the costs associated with traded securities in lines 072-073, respectively.

Line 080 reflects the costs of operations reflected in Appendix No. 3 to sheet 02 (p. 350 of Appendix No. 3 to sheet 02).

The following lines should include losses:

• 090 - part of the loss of OPH received in previous periods, taken into account in the current period ( cm. " ») ;
• 100 - from the sale of depreciable property, taken into account in accordance with paragraph 3 of Art. 268 of the Tax Code of the Russian Federation and previously accounted for in line 060 of Appendix No. 3 to sheet 02;
• 110 - from the realization of the right to land plot.

Line 120 shows the amount of the allowance paid by the buyer of the enterprise as a property complex (clause 1 clause 3 article 268.1 of the Tax Code of the Russian Federation).

In lines 131-135, reflect information on accrued depreciation (including intangible assets) according to the linear / non-linear accrual method.

non-operating expenses

The total amount of non-operating expenses is shown in line 200, separate expenses are given on lines 201-206, in particular:

• interest on debt obligations ( see also " Attention: the procedure for recognizing interest has been changed retroactively » );
• reserves ( see, for example, " Reserve for doubtful debts: the procedure for creating and calculating deductions » );
• to eliminate the OS ( see also " How to take into account the costs of liquidation of underdepreciated fixed assets in tax accounting? » );
• fines, penalties, sanctions, damages, etc.

For term 300, losses equal to non-operating expenses are reflected, including losses of previous years identified in the current period (line 301) and bad debts (302).

If in the current period you are correcting errors from previous years that did not result in an understatement of tax, fill in lines 400-403.

Cm. " The nuances of the procedure for compiling and submitting an income tax return ».

Annex No. 3 to sheet 02

Appendix No. 3 to sheet 02 contains the calculation of financial results taken into account in a special manner (Articles 264.1, 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation).

These are income, expenses and results for such operations as:

• sale of depreciable property - lines 010-060;
• realization of the right to claim a debt with a due and not due date for payment - lines 100-170 ( about filling in lines 160-170, read " The nuances of the procedure for compiling and submitting an income tax return » );
• the result of the activities of the OPH - lines 180-201 ( cm. " Service industries and farms. income tax » );
• trust management - lines 210-230;
• realization of the right to a land plot - lines 240-260.

At the end of the application (lines 340-360) are given: total revenue, expenses, losses for all operations reflected here.

Annex No. 4 to sheet 02

Appendix No. 4 is filled in by those taxpayers who transfer to the current period the losses received in previous periods.

Recall that such a transfer is possible for losses of 10 previous years (clauses 1, 2 of article 283 of the Tax Code of the Russian Federation).

The application is included in the declaration only for the first quarter and for the year (clause 1.1 How to fill out an income tax return).

The balance of uncarried loss at the beginning of the tax period is reflected in line 010. Lines 040-130 show losses by the years of their formation.

Line 140 indicates the tax base - here you need to transfer the indicator of line 100 of sheet 02.

In line 150 - the amount of loss that reduces the current tax base. This line cannot be more than line 140. Transfer the indicator from it to line 110 of sheet 02 of the declaration.

The balance of the uncarried loss is indicated in line 160 (only in the annual declaration!).

Lines 135, 151 and 161 are intended to indicate losses on completed transactions that were received on transactions with securities circulating on the organized securities market that arose before December 31, 2014 inclusive and were not taken into account earlier when determining the tax base.

Appendix No. 5 to sheet 02

Appendix No. 5 to sheet 02 is filled out by organizations that have separate divisions. It is filled in (clause 10.1 How to fill out an income tax return):

• by organization without separate divisions;
• for each separate division, including those closed in the current tax period, or a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation.

The number of completed applications depends on the number of separate divisions or their groups.

Specify the calculation code

In the "Calculation made (code)" field, enter:

• 1 - if the application is compiled for an organization without separate subdivisions included in it;
• 2 - for a separate subdivision;
• 3 - for a separate subdivision closed during the year;
• 4 - for a group of separate subdivisions of one region.

Then information about the unit is filled in: checkpoint, name, whether it is responsible for the group.

Calculate base and tax

Line 030 indicates the tax base for the organization as a whole. Transfer here the data of line 120 of sheet 02 of the declaration.

In lines 040-120, calculate the tax and advance payments based on the share of the tax base of the unit (or parent organization) and the tax rate in the corresponding subject of the Russian Federation.

Please note: the sum of lines 070 of Appendix No. 5 for the organization without separate subdivisions included in it and for each separate subdivision (group of subdivisions) is transferred to line 200 of sheet 02.

The sum of lines 080 of applications No. 5 to sheet 02 must be equal to the amount reflected in line 230 of sheet 02.

We distribute advances

Lines 120 reflect monthly advances payable for the next quarter. The amount of the monthly advance payment for the whole organization (line 310 of sheet 02) is distributed between the parent organization and each division (group) based on the share of the tax base (line 040 of Appendix No. 5 to sheet 02 of the declaration):

page 120 = page 310 of sheet 02 x page 040 of Appendix No. 5 to sheet 02 / 100.

Monthly advances for the IV quarter are also monthly advances for the I quarter of the next year, which are reflected in line 121 of Appendix 5 of the declaration for 9 months.

Advances are divided into 3 terms of payment in equal shares and are reflected in the declarations for the parent organization and divisions in subsections 1.2 of section 1.

Line 120 of Appendix No. 5 to sheet 02 in annual income tax returns is not filled.

Sheet 03 of the declaration

Sheet 03 is filled out by organizations - tax agents for income in the form of dividends, as well as interest on state and municipal securities. It consists of 3 sections:

• Section A - calculation of tax on dividends;
• Section B - calculation of tax on interest on state and municipal securities;
• Section B - breakdown of the amount of dividends (percentage).

Completing income tax returns according to sections A, B, C of sheet 03 defined by section XI How to fill out an income tax return.

Please note: sheet 03 is filled in for each decision on the distribution of profits. Those. if in the current period payments are made under several decisions, then several corresponding sheets 03 are submitted.

Also keep in mind that the list is compiled only in those periods when dividends were transferred. It is not necessary to present it for those periods when there were no payments - this follows from par. 2 p. 1 art. 289 of the Tax Code of the Russian Federation, paragraphs. 1.1, 1.7 and 11.1 How to fill out an income tax return.

In other words, there will be no running total, which is present in other sheets of the declaration.

Cm. " How to correctly fill out an income tax return on a cumulative total? »

Example:

Let's say the decision on distribution and payment of dividends occurred in June. There were no more such payments during the year. Then sheet 03 must be submitted only as part of the declaration for the six months. Neither in the declaration following the results of 9 months, nor in the annual declaration, it is necessary to include the information reflected in it.

Section A of sheet 03

So, Section A of sheet 03. Organizations fill it out:

• directly paying dividends (issuers);
• non-issuers, such as depositories.

The corresponding sign (“1” or “2”) should be entered in the field “Category of tax agent” in Section A of sheet 03.

The next field (“TIN of the organization issuing securities”) is filled in only by non-issuers. Issuers put a dash here.

• type of dividends (1 - intermediate, 2 - annual);
• code of the reporting (tax) period from Appendix No. 1 to;
• reporting year.

Then information on the paid amounts of dividends and income tax is reflected:

• on line 001 - the total amount of dividends distributed in favor of all recipients - this is the D1 indicator in the tax calculation formula from paragraph 5 of Art. 275 of the Tax Code of the Russian Federation ( cm. " Features of calculating dividends for determining income tax » );
• on line 010 - dividends payable only to those shareholders (participants) in relation to which the organization acts as a tax agent;
• in lines 020-060, the amounts of dividends are detailed depending on the status of their recipients (Russian or foreign organization, individuals - residents and non-residents of the Russian Federation, persons with an unknown status), and for some of them - also depending on the applicable tax rate ( cm. " The 2015 income tax return does not take into account the change in the dividend rate. FTS told how to fill it out » );
• line 070 shall indicate the amounts of dividends transferred to persons who are nominal holders of securities, without withholding tax; if you are an issuer, then the sum of lines 010 and 070 must correspond to indicator D1 ( cm. " How to calculate income tax on dividends » );
• on lines 080 and 081, reflect the amounts of dividends you received from Russian and foreign organizations, net of tax withheld by the source of payment - the tax agent (in this case, line 080 should include dividends received in previous periods, as well as from the beginning of the current year to the date of distribution dividends that were not previously taken into account when determining the tax base for income received in the form of dividends);
• on line 081, show the dividends received, with the exception of those specified in paragraphs. 1 p. 3 art. 284 of the Tax Code of the Russian Federation, the tax on which is calculated at a rate of 0% - this line corresponds to the D2 indicator in the tax calculation formula from paragraph 5 of Art. 275 of the Tax Code of the Russian Federation;
• on line 090, indicate the total amount of dividends distributed in favor of all recipients, reduced by the value of the indicator in line 081 (D1 - D2):

page 090 = page 001 - page 081

page 090 = page 010 + page 070 - page 081.

If line 090 is negative, no tax will have to be paid, but no refund will be made from the budget. In this case, put dashes in the following lines (091-120).

Attention non-issuers!

Non-issuers on lines 080, 081 must put dashes, and the indicator of line 090 should be determined on the basis of information provided by the Russian organization that pays income in the form of dividends.

• on lines 091 and 092, show the amounts of dividends used to calculate the tax, and in line 091 - dividends taxed at rates of 9 and 13% ( cm. " Income tax declaration - 2015 does not take into account the change in the dividend rate. FTS told how to fill it out » );
• on line 100 indicate the tax calculated from them;
• on line 110 - tax calculated on dividends paid to Russian organizations in previous periods in relation to each decision on the distribution of income from equity participation;
• on line 120 - tax accrued on dividends paid to Russian organizations in the last quarter (month) of the reporting (tax) period in relation to each decision on the distribution of income from equity participation.

When dividends are paid partially (in several stages), the payment of tax must be reflected in lines 040 of subsection 1.3 of section 1 of the declaration. In this case, the period is indicated based on the date of payment of dividends in accordance with paragraph 4 of Art. 287 of the Tax Code of the Russian Federation, i.e. not later than the day following the day of payment.

Section B of sheet 03

Dividends reflected in section A of sheet 03 must be decrypted.

To decipher the dividends paid to legal entities, section B of sheet 03 is intended. For dividends of individuals, Appendix No. 2 to the declaration is filled out.

Cm. " Annex No. 2 to the declaration ».

Section B is completed for each organization - the recipient of income.

When completing section B on dividends:

• on the attribute “Affiliation sign” the code “A” is affixed (this means that the transcript refers to section A of sheet 03);
• for the “Type” attribute in the primary calculation, “00” is put, and when submitting an updated (corrective) calculation, the number of the adjustment (“01”, “02”, etc.) is indicated;
• information about the organization - the recipient of income, the amount of dividends (before tax withholding) and the tax itself are indicated.

If dividends are transferred without withholding tax to persons recognized as tax agents, information about these persons and the amounts of dividends transferred by them are reflected in section B of sheet 03 with the note "tax agent" after the name of the organization and a dash on line 070.

Sheet 04 of the declaration

Sheet 04 calculates income tax at rates other than the general rate of 20% (section XII How to fill out an income tax return). Basically, this is a tax on income in the form of interest on securities and dividends. In this case, a separate sheet 04 is filled out for each of the following incomes:

• income in the form of interest on government securities of the member states of the union state, government securities of constituent entities of the Russian Federation and municipal securities (rate 15%);
• income in the form of interest on securities, named in sub. 2 p. 4 art. 284 of the Tax Code of the Russian Federation (9% rate);
• income in the form of interest on state and municipal bonds subject to taxation (rate 0%);
• income in the form of dividends (income from equity participation in foreign organizations) at a rate of 9%;
• income in the form of dividends (income from equity participation in foreign organizations) at a rate of 0%;
• income in the form of dividends (income from equity participation in Russian organizations) at a rate of 9%;
• income from the sale or other disposal of shares (interests) in accordance with Art. 284.2 of the Tax Code of the Russian Federation (0% rate).

The corresponding code of the type of income (1-7) must be entered in the field "Type of income".

For each income you need to reflect:

• tax base (line 010);
• income that reduces the tax base (line 020), an expense arising from the accrual of interest (coupon) income on securities that are the subject of a REPO transaction upon closing short position in accordance with paragraph 9 of Art. 282 of the Tax Code of the Russian Federation;
• tax rate (line 030) - 15, 9 or 0%;
• the amount of calculated tax (line 040 = (line 010 - line 020) x line 030 / 100);
• the amount of tax on dividends paid outside the Russian Federation and included in the payment of tax in accordance with Art. 275, 311 of the Tax Code of the Russian Federation in the previous reporting periods(line 050 is equal to the sum of lines 050 and 060 for the previous reporting period) and in the current reporting period (line 060); at the same time, lines 050 and 060 are filled in only for sheet 04 with the code "4";
• the amount of tax accrued in previous reporting periods (line 070 is equal to the sum of lines 070 and 080 for the previous reporting period);
• the amount of tax accrued from income received in the last quarter (month) of the reporting (tax) period (line 080 = line 040 - line 050 - line 060 - line 070).

The calculated tax for specific terms of payment of the last quarter (month) of the reporting (tax) period is reflected in lines 040 of subsection 1.3 of section 1 of the declaration. In this case, the period is indicated based on the date of receipt of income or payment of dividends in accordance with paragraphs. 1 and 4 Art. 287 of the Tax Code of the Russian Federation.

Sheet 05 of the declaration

Sheet 05 contains the calculation of the tax base for transactions with securities and FISS, financial results which are taken into account in a special way. In the new declaration, this sheet has 2 forms:

• for the annual declaration - 2014 on income received in the reporting and tax periods of 2014 (section XIII-I How to fill out an income tax return);
• for declarations starting from the 1st quarter of 2015 (section XIII-II How to fill out an income tax return).

Sheet 05 of the 2014 form

In the form of 2014, sheet 05 reflects the operations:

• with securities circulating on the organized securities market (hereinafter referred to as OSM);
• securities that are not traded on the securities market;
• financial instruments of futures transactions that are not traded on an organized market;
• non-traded on the organized market financial instruments of futures transactions concluded after 07/01/2009, the completion date of which is from 01/01/2010;
• securities traded and not traded on the OSM, received by the primary owners of government securities as a result of novation.

You put the corresponding code (from 1 to 5) in the "Type of operation" field. Depending on the code in sheet 05, you need to specify:

1. On line 010:

• codes 1, 2 and 4 - proceeds from the sale, disposal, including the redemption of the relevant securities;
• codes 3 and 5 - non-operating income from transactions with the corresponding FISS.

1. On line 020:

• code 1 - the sum of the deviation of the actual proceeds from the sale (disposal) of securities circulating on the OSM outside the organized market below the minimum price of transactions on the organized market as of the date of the transactions or deviation from the estimated value of the investment share;
• code 2 — the sum of the deviation of the actual proceeds from securities from their calculated price (the line is filled in if the actual price of securities is less than the calculated one by more than 20%, or in case of deviation from the estimated value (issuance cost) of the investment share);
• codes 3 and 5 - the amount of deviation of the actual FISS price from its calculated value, if the actual price is more than 20% lower than the calculated one;
• code 4 is the amount of deviation of actual proceeds (similar to code 1 for tradable securities and code 2 for non-tradable securities).

1. On line 030:

• codes 1, 2 and 4 - expenses related to the acquisition and sale of the relevant securities;
• codes 3 and 5 - non-operating expenses on transactions with FISS that are not circulated on the on-exchange market.

1. In term 031:

• code 1 - the sum of the deviation of the actual costs for the purchase of securities circulating on the OSM outside the organized market is higher than the maximum price of transactions on the organized market on the date of the transaction or deviation from the estimated value of the investment share;
• code 2 — the sum of the deviation of the actual costs for the acquisition of securities not traded on the OSM from the settlement price (the line is filled in if the actual costs exceed the settlement price by more than 20%, or in case of deviation from the estimated value (issuance cost) of the investment share) ;
• codes 3 and 5 - the amount of deviation of the actual FISS price from its calculated value, if the actual price is more than 20% higher than the calculated one.

1. In line 040, regardless of the transaction code, you need to show profit or loss (line 040 = line 010 + line 020 - line 030 + line 031).

• for codes 1, 2, 3 and 5, this is, in particular, part of the sum of the foreign exchange surplus that has arisen since the date of receipt foreign exchange to the account of the organization before the date of acceptance of OVGVZ series III, IV, V for accounting, in the share attributable to sold (retired) government securities (for primary owners);
• for code 4 (with profit) - part of the amount of the positive balance of exchange differences that arose from the date of receipt of foreign currency to the account until the date of acceptance of series III government bonds for accounting, in the share attributable to sold (discarded) government securities (for primary owners) or the sum of the positive balance of exchange rate differences on OVGVZ of the III series attributable to the sold (retired) government securities (for the primary holders).

1. In the remaining lines (except 091), regardless of the operation codes, indicate:

• in line 060 - the tax base, excluding losses from previous tax periods (line 060 = line 040 - line 050);
• in line 070 - the amount of loss or part of the loss received in previous periods (line 070 is equal to line 090 of sheet 05 of the declaration for the previous tax period);
• in line 080 - loss (part of it), reducing the base of the current period;
• in line 090 - the amount of unrecorded loss to be carried forward to the next year (line 090 = line 070 - line 080). If line 040< 0, то стр. 090 равна absolute value the indicator on line 040 plus the indicator on line 070;
• in line 100 - the final tax base (line 100 = line 060 - line 080). If the amount is positive, include it in line 100 of sheet 02.

1. Line 091 is filled in only in sheet with code 3. It shows the amount of loss on transactions with FISS that are not traded on the organized market for completed transactions that have not been redeemed before January 1, 2010.

Sheet 05 of the 2015 form

For income from securities and FISS received since 2015, the second form of sheet 05 is filled in. It calculates income tax on operations (operation type code):

• with securities circulating on the OSM and FISS not circulating on the open market;
• securities circulating and not circulating on the OSM, received by the primary owners of government securities as a result of novation;
• FISS, not traded on the open market, concluded after 07/01/2009, the completion date of which is from 01/01/2010.

Depending on the operation type code, sheet 05 reflects the following data:

1. On line 010:

• codes 1, 2 and 3 - proceeds from the sale, disposal, including the redemption of the relevant securities and non-operating income from transactions with the relevant FISS.

1. On line 011:

• codes 1, 2 - income from the sale or other disposal of securities not circulating on the securities market (including from the redemption or partial repayment their face value);

1. On line 012:

• codes 1 and 2 — deviation of the actual proceeds from the sale of securities not traded on the securities market below the settlement price, taking into account the maximum deviation of prices (the line is filled in if the actual transaction price is less than the estimated price by more than 20%, or in case of deviation from the estimated value ( issuance cost) of an investment share);
• code 3 - the line is not filled.

1. On line 013:

• code 1 - income from operations with non-marketable FISS;
• code 3 - non-operating income from transactions with FISS (clause 19 of article 250 of the Tax Code of the Russian Federation) that are not circulating on the organized market (the value of the indicator coincides with line 010).

1. On line 014:

• code 1 - the total amount of deviations of the actual prices of non-circulating FISS from their calculated value, increased by 20%;
• code 2 - the line is not filled;
• code 3 - the sum of the deviation of the actual FISS price from its calculated value, if the actual price deviates from the calculated one by more than 20% downwards.

1. On line 020:

• code 1 - the total amount of expenses associated with the acquisition and sale of securities not traded on the OSM, including expenses associated with the circulation of investment shares, as well as non-operating expenses on transactions with non-traded FISS;
• code 2 - expenses on the sale/disposal (including redemption) of securities received by the primary holders of government securities as a result of novation, determined on the basis of the paid value of the securities, the costs associated with their acquisition, and the costs of sale;
• code 3 - non-operating expenses on transactions with FISS (clause 18 clause 1 article 265 of the Tax Code of the Russian Federation) that are not circulated on the trading market.

1. On line 021:

• codes 1 and 2 - the amount of expenses associated with the acquisition and sale of securities not traded on the OSM, including expenses associated with the circulation of investment units of mutual investment funds;
• code 3 - the line is not filled.

1. On line 022:

• codes 1 and 2 - the sum of deviations of the actual purchase prices of securities not traded on the OSM from the calculated prices, taking into account the maximum price deviation (the line is filled in if the actual price exceeds the calculated one by more than 20%, or in case of deviation from the calculated issuance) of a share (for code 1));
• code 3 - the line is not filled.

1. On line 023:

• code 1 - expenses on transactions with non-marketable FISS;
• code 2 - the line is not filled;
• code 3 - non-operating expenses on transactions with non-circulating FISS (clause 18 clause 1 article 265 of the Tax Code of the Russian Federation). The indicator value is the same as line 020.

1. On line 024:

• code 1 - the total amount of deviations of the actual prices of non-circulating FISS from their estimated value, reduced by 20%;
• code 2 - the line is not filled;
• code 3 - the sum of the deviation of the actual price of FISS upon its acquisition from its estimated cost, if the deviation is more than 20% upwards.

1. In line 040, regardless of the transaction code, you need to show profit or loss (line 040 = line 010 - line 020).
2. In line 050, reflect the amount of the profit / loss adjustment:

• for codes 1 and 3 - a part of the amount of the positive balance of exchange differences that arose from the date of receipt of foreign currency to the account until the date of acceptance of series III, IV, V government bonds for accounting, in the share attributable to sold (discarded) government securities (for primary owners ). This line is filled in by the primary holders of securities received upon novation of Series III government bonds, if necessary, only when exercising rights and obligations with financial instruments of futures transactions;
• for code 2 (with profit) - part of the amount of the positive balance of exchange differences that arose from the date of receipt of foreign currency to the account and before the date of acceptance of series III government bonds for accounting, in the share attributable to sold (discarded) government securities (for primary owners) ; the sum of the positive balance of exchange rate differences on OVGVZ of the III series attributable to the sold (retired) government securities (for primary owners).

1. The remaining lines are filled in for all types of operations in the same way, indicating:

• in line 060 - tax base: line 060 = line 040 - line 050 (if the result is negative, the tax base is recognized as equal to 0);
• in line 080 - the amount of loss or part of the loss accounted for in the current period as a reduction in the tax base (the amount must be transferred to page 150 of Appendix No. 4 to sheet 02 with code 5);
• in line 100 - the final tax base: line 100 = line 060 - line 080 (if the amount is positive, include it in the indicator on line 100 of sheet 02 of the declaration).

Sheet 07 of the declaration

Sheet 07 is a report on the intended use of property (including Money), works, services received in the framework of charitable activities, targeted income, targeted financing. It is included in the declaration only upon receipt of the indicated funds (Section XV How to fill out an income tax return).

First, you need to transfer last year's data on received but unused funds to the report:

• the period of use of which has not expired;
• with no expiration date.

At the same time, in column 2 it is necessary to indicate the date of receipt of funds to the account or cash desk, the date of receipt of property (works, services) that have a period of use, and in column 3 - the amount of funds whose period of use has not expired, as well as unused funds that do not have period of use, reflected in column 6 of the report for the last year.

In column 1, enter the code for the type of receipt. It is taken from Appendix 3 to How to fill out an income tax return.

Columns 2 and 5 fill in for targeted funds that have a period of use.

In column 7, show the funds used for other purposes or not used within the prescribed period. You must include these funds in non-operating income (clause 14, article 250, clause 9, clause 4, article 271 of the Tax Code of the Russian Federation).

Appendix No. 1 to the declaration

In this annex, you must indicate (Section XVI How to fill out an income tax return):

• income not taken into account when determining the tax base (codes 510-600 from Appendix No. 4 to How to fill out an income tax return),
• expenses accounted for by certain categories of taxpayers (codes 650-950 from Appendix No. 4 to How to fill out an income tax return).

Most income and expenses are specific. Of the most massive, we note expenses with codes 670-678 - in the form of depreciation amounts calculated using special coefficients (Article 259.3 of the Tax Code of the Russian Federation).

Read about the use of special coefficients in the material " The essence and features of the application of the accelerated method of depreciation ».

Annex No. 2 to the declaration

Fill out this application if you are a tax agent in accordance with Art. 226.1 of the Tax Code of the Russian Federation:

• when carrying out transactions with securities,
• for operations with FISS,
• on REPO operations with securities,
• on securities lending operations,
• when making payments on securities of Russian issuers (on dividends).

However, remember that it is included only in the annual profit declaration, since it contains information on personal income tax, and the tax period for this tax is a year (Article 216 of the Tax Code of the Russian Federation).

A separate certificate (or even several) is issued for each individual. For example, when paying income taxed at different rates.

When filling out, you must specify (section XVII How to fill out an income tax return):

• reference number;
• date of compilation;
• type ("00") - in the primary certificate, correction number ("01", "02", etc.) - in the clarifying one;
• full personal data of an individual - the recipient of income.

• in line 010 - personal income tax rate;
• in line 020 - the total amount of income according to the results of the tax period, excluding tax deductions(sum of lines 041);
• in line 021 - the total amount of tax deductions that reduce the amount of income, which is determined by summing the indicators of lines 043 and 051;
• in line 022 - tax base (line 022 = line 020 - line 021);
• in lines 030-034 the amount of tax is given: calculated, withheld, paid, excessively withheld and not withheld, respectively;
• in lines 040-043, the income paid to an individual and the deductions provided to him are deciphered. Their codes must be taken from the reference books "Income Codes" and "Deduction Codes" (Appendices No. 5 and 6 to How to fill out an income tax return).

If an individual was provided standard deductions for NDF (Article 218 of the Tax Code of the Russian Federation), you must also fill out the subsection of the certificate “Amount of provided standard tax deductions”. At the same time, lines 051 indicate the codes of standard tax deductions from the reference book "Deduction codes" (Appendix No. 6 to How to fill out an income tax return), and in lines 052 - their sums.

At the same time, it should be remembered that standard deductions do not apply to income in the form of dividends, even despite the 13% personal income tax rate (paragraph 2, clause 3, article 210 of the Tax Code of the Russian Federation).