For obligatory payments with a one-year tax period, quarterly advance payments are usually provided. This is necessary to ensure that funds are received in the budget more evenly. The property tax is no exception. Consider how to calculate the advance payment for property tax for the 3rd quarter of 2018 and fill out the appropriate reporting form.

General rules for calculating property tax advances

The procedure for calculating and paying tax on property of organizations is regulated by Chapter 30 of the Tax Code of the Russian Federation.

In the general case, the object of taxation is movable and immovable property accounted for on the balance sheet as fixed assets.

The tax period is a calendar year, and the reporting period is a multiple of a quarter.

Before you start calculating the advance payment for property tax for the 3rd quarter of 2018, you should do the following:

1. Check if you need to make this calculation at all. Tax code gives the authorities of the constituent entities of the Russian Federation the right to cancel advance payments on property tax both in the region as a whole and for certain categories of taxpayers (clause 3, article 379, clause 6, article 382 of the Tax Code of the Russian Federation).
2. Specify the category of the property. For some types of objects, the tax base is determined in a special manner (according to the cadastral value).
3. Consider the location of objects. If they are located in territories under the jurisdiction of different IFTS, then they should be “staggered” according to different reports.

Calculation of advance payments for property tax depending on the category of objects

The procedure for calculating property tax, based on the cadastral value, is determined by Art. 378.2 of the Tax Code of the Russian Federation. This method calculates the tax for the following objects:

1. Business or shopping centers (complexes) and premises inside them. These objects must meet the following conditions:

- permitted use land plot under the building provides for the placement of office buildings or retail facilities;

– at least 20% of the building area must have permitted use as office or retail premises, objects Catering and consumer services, or actually used for these purposes.

1. Separate non-residential premises, which are allowed to be used for offices, for trade, consumer services or catering, or which are actually used for the specified purposes.
2. Objects real estate foreign organizations not related to work through permanent missions.
3. Residential buildings and premises that are not accounted for on the balance sheet as fixed assets.

A specific list of "office" and "shopping" facilities, for which property tax is calculated on the basis of the cadastral value, is determined by the regional authorities at the beginning of each tax period(Clause 7, Article 378.2 of the Tax Code of the Russian Federation).

The advance payment for property tax for the 3rd quarter of 2018 in relation to such objects is determined as 1/4 of their total cadastral value as of 01/01/2018, multiplied by the corresponding tax rate (clause 1, clause 12, article 378.2 of the Tax Code of the Russian Federation).

The tax base for all other taxable objects, except for "cadastral" objects, is determined on the basis of their value according to the data accounting. The base for 9 months of 2018 is calculated as the sum of the values ​​​​of the residual value at the beginning of each month, from January to October, divided by 10. The amount of the advance payment will be equal to ¼ of the product tax base at the rate established for this category of objects (clause 4, article 382 of the Tax Code of the Russian Federation).

Example.

Alfa LLC owns an office space. Its cadastral value at the beginning of 2018 KS = 10,000 thousand rubles. The residual value of other objects subject to property tax for 9 months of 2018 amounted to:

date	Residual value, thousand rubles
01.01.18	5 000
01.02.18	4 900
01.03.18	4 800
01.04.18	4 700
01.05.18	4 600
01.06.18	4 500
01.07.18	4 400
01.08.18	4 300
01.09.18	4 200
01.10.18	4 100

The tax rate for objects taxed at the cadastral value - C1 \u003d 1.5%, for the rest of the taxable property - C2 = 2.2%. The company does not enjoy property tax benefits.

The advance payment for the 3rd quarter of 2018 for "cadastral" objects will be:

APC \u003d ¼ x KS x C1 \u003d ¼ x 10,000 x 1.5% \u003d 37.5 thousand rubles.

Advance payment for objects taxed at the average cost:

APs \u003d ¼ x SS x C2 ,

where CC is the average residual value of objects for the period

SS \u003d (5,000 + 4,900 + 4,800 + 4,700 + 4,600 + 4,500 + 4,400 + 4,300 + 4,200 + 4,100) / 10 \u003d 4,550 thousand rubles.

APs \u003d ¼ x 4,550 x 2.2% \u003d 25.025 thousand rubles.

The total amount of the advance payment of Alfa LLC for property tax for the 3rd quarter of 2018 will be:

AP \u003d APK + APs \u003d 37.5 + 25.025 \u003d 62.525 thousand rubles.

A sample of filling out a calculation based on the example data can be downloaded.

Rules for filling out the calculation of the advance payment for property tax for the 3rd quarter of 2018

The form for calculating advance payments for property tax and the Procedure for filling out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service of the Russian Federation dated March 31, 2017 N ММВ-7-21 /

The calculation consists of the following sections:

1. Title page.
2. Section 1, containing information on the amounts of the advance payment to be transferred to the budget.
3. Section 2, in which advance payments are calculated based on the average cost of objects.
4. Section 2.1, which breaks down information about properties subject to property tax based on their average value.
5. Section 3, which provides information about objects taxed at the cadastral value and the calculation of the advance payment for them.

Russian organizations and foreign companies working through permanent representative offices must submit all calculation sheets. In the absence of indicators, a dash is put in the corresponding fields. In abbreviated form ( title page, section 1 and section 3), only foreign companies can make settlements in respect of objects not related to activities through permanent representative offices.

Consider the rules for filling out individual sheets in the order in which this occurs in practice.

Title page

This section can be completed at the beginning of work on the report, with the exception of information about the number of sheets, because it depends on the number of objects whose data is included in the form.

Title page includes general information about the taxpayer:

• TIN and KPP codes. In the "KPP" field, you must specify the code corresponding to the tax authority to which the report is submitted. This may be a division of the Federal Tax Service at the place of registration of the organization itself, its separate subdivision or a taxable real estate object.
• Correction number. The number in this field indicates whether this report is the first "version" or contains updated data. For the primary form, this field indicates "0 - -", then "1 - -", "2 - -", etc. The amended report must be submitted according to the "old" form that was in force in the period for which the error was found.
• The reporting period code is indicated in accordance with Appendix 1 to the Procedure. For the 3rd quarter, this is "18".
• The reporting year is entered in a four-digit format, i.e. in this case, 2018.
• Code tax authority indicated in accordance with the certificate of tax registration.
• The calculation submission codes show why the form is provided to this particular division of the Federal Tax Service. Codes are selected from Appendix 3 to the Order. In a “typical” situation, when a Russian organization provides a report at its location, code 214 is used.

• The full name of the organization is indicated in accordance with the constituent documents.
• The field "Form of reorganization (code)" is filled in if the calculation is provided by the assignee. Codes are selected from Appendix 2 to the Order. In this case, the fields "TIN / KPP of the reorganized organization" must also be filled in. They contain the codes that were originally assigned to the company.
• Number contact phone must include country and city codes and must not contain spaces or characters other than numbers.
• The number of calculation pages and supporting documents.
• In the field “I confirm the accuracy and completeness of the information”, information is entered on the responsible person who signed the calculation, his signature and the date of filling. If the form is submitted by a representative, then the details of the power of attorney are indicated in the same field.
• The field "Information on the provision of the calculation" is filled in by an employee of the Federal Tax Service. It contains information about the method of submitting the form, the date of submission, the number of sheets, the registration number and the signature of the responsible person.

Section 2

This part of the form contains the calculation of the advance payment for property for the 3rd quarter of 2018, in respect of which the tax base is determined by the average cost.

Section 2 is filled out separately for:

1. Types of property in accordance with Appendix 5 to the Order.
2. Separate divisions with a separate balance sheet.
3. Locations of property according to OKTMO codes.
4. Tax rates and tax benefits (with the exception of benefits in the form of a reduction in the entire amount of tax and a reduction in the tax rate).

When completing Section 2:

• On line 001, the code of the type of property from Appendix 5 to the Procedure is indicated.
• Line 010 contains the OKTMO code, according to which the tax will be paid.
• Lines 020 - 110 include information on the residual value of the property on the 1st day of each month from January to October 2018. At the same time, column 3 contains the total cost of taxable objects, and column 4 - the cost of privileged property from column 3.

• Line 120 indicates the average value of the property for 9 months of 2018. It is determined by dividing by 10 the sum of the values ​​of lines 020-110 in column 3.
• Line 130 has two parts. The first part contains a seven-digit tax benefit code in accordance with Appendix 6 to the Procedure. If the benefit is established by the law of the constituent entity of the Russian Federation in the form of a reduction in the tax rate (code 2012400) or a reduction in the total amount of tax (code 2012500), then line 130 is not filled out. For other regional tax benefits (code 2012000), the right side of the line is also filled in. It consistently indicates the article, paragraph and subparagraph of the relevant regional law. There are 4 positions for each attribute, "extra" cells in each block are filled with zeros on the left. For example, pp. 3.3 p. 2 art. 11 of the law of the subject of the Russian Federation will be “encoded” as follows: 0 0 1 1 0 0 0 2 0 3 . 3
• Line 140 indicates the average value of non-taxable property for 9 months of 2018. It is calculated similarly to the average value of all property on page 120, only the data is taken not from column 3, but from column 4.

• Line 150 is filled in only if the taxable object is located on the territory of several constituent entities of the Russian Federation (property type code 02). This field contains the share of the book value of the object related to this subject of the Russian Federation.
• Line 160 is filled in if the law of the subject of the Russian Federation establishes tax break in the form of a rate cut. The first part of the line indicates the benefit code 2012400, and the second part contains data on the relevant article of the regional law, similar to line 130.
• Line 170 indicates the tax rate, taking into account the benefits granted
• Line 175 is filled in only if the object is public railway tracks or their integral parts (property type code - 09). In this case, the line will contain a reduction factor Kzhd, which is determined in accordance with paragraph 2 of Art. 385.3 of the Tax Code of the Russian Federation.
• Line 180 contains the amount of the advance payment for property tax for the 3rd quarter of 2018. In the general case, the difference between the values ​​of lines 120 and 140 is multiplied by the tax rate (line 170) and divided by 4. For railway facilities, the reduction coefficient Kzhd from line 175 is additionally applied. For facilities located on the territory of several subjects, the tax amount is determined taking into account the share of the cost object (line 150).
• Line 190 is filled in only if the region has a privilege in the form of a reduction in the amount of tax payable to the budget. First, the benefit code 2012500 is indicated, and then information about the norm of the regional law, similarly to lines 130 and 160.
• Line 200 reflects the amount of this tax benefit.
• In line 210, you must indicate the residual value of fixed assets as of 10/01/2018. The cost of objects that are not taxable on the basis of paragraphs. 1 - 7 p. 4 art. 374 of the Tax Code of the Russian Federation, is not included in line 210.

Section 2.1

This section allows you to identify real estate objects that are taxed at an average cost. For each such object, a block of lines 010-050 is filled in, containing:

1. On lines 010 and 020, the cadastral and conditional number of the object (if any) are indicated, respectively.
2. Line 030 is filled in in the absence of data on lines 010 and 020 and contains the inventory number of the object.
3. On line 040, the object code is indicated in accordance with the OKOF classifier.
4. Line 050 contains information about the residual value of the object as of October 01, 2018.

If, as of 01.10.2018, the object has retired for any reason, then section 2.1 is not filled in for it.

Section 3

This section contains both information about the "cadastral" objects themselves and the calculation of the amount of the advance payment for them.

• Line 001 contains the code for the type of property, in accordance with Appendix 5 to the Order.
• Line 010 contains the OKTMO code for which the tax is paid.
• Line 014 indicates the cadastral number of the building (structure).
• Line 015 contains the cadastral number of the premises, if cadastral registration has been carried out in relation to it.
• Line 020 indicates the cadastral value of the object. If we are talking about a room whose value has not been determined, then the indicator of line 020 is calculated based on the cadastral value of the entire building and the share of the area of ​​​​the room given in term 035.
• On line 025, from line 020, a non-taxable cadastral value is allocated.
• Line 030 is filled in only if the object is located in common property. It contains information about the taxpayer's share in the right to the object.
• Line 035 indicates the share of the area of ​​the premises in the total area of ​​the building. It is filled in if the cadastral value of the premises is not determined, and the cost of the entire building is known.

• Line 040 consists of two parts. The first includes the tax benefit code from Appendix 6 to the Order. If the benefit is established by the law of the constituent entity of the Russian Federation in the form of a reduction in the tax rate (code 2012400) or a reduction in the total amount of tax (code 2012500), then line 130 is not filled out. For other regional tax benefits (code 2012000), the right side of the line is also filled in. An example of filling is given in paragraph 5 of the description of section 2.
• Line 050 is filled in if the taxable object is located on the territory of several constituent entities of the Russian Federation. Then the share of the cadastral value, which refers to the part of the object located in the given region, is entered in the field.
• Line 060 is filled in if the law of the subject of the Russian Federation establishes a tax benefit in the form of a reduction in the rate. The left side of the field contains the benefit code 2012400, and the right side contains the details of the article of the regional law, similar to line 040.
• Line 070 contains the tax rate, taking into account benefits (if any).
• Line 080 is used only if the object was owned by the taxpayer during part of the reporting period. The coefficient in this case is equal to the number of full months the object was owned, divided by 9.
• Line 90 indicates the amount of the advance payment. In general, this is ¼ of the difference between the values ​​of lines 20 and 25, multiplied by the tax rate (line 070). If necessary, the payment amount is multiplied by additional correction factors from lines 030, 050 and 080.
• Line 100 is used if the law of the subject establishes a benefit in the form of a reduction in the amount of payment to the budget. First, the benefit code 2012500 is indicated, and then information about the norm of the regional law, similarly to lines 040 and 060.
• On line 110, the amount of the benefit is indicated.

Section 1

Completing this section completes the calculation. It contains information on the total amounts of advance payments on property tax payable to the budget.

The section consists of several blocks of lines. Each block indicates the amount of tax payable under a specific OKTMO code. In general, the section contains information on payments by codes of municipalities subordinate to the IFTS, to which the calculation is submitted.

1. Line 010 indicates the OKTMO code.
2. Line 020 contains the BCC of the payment.
3. Line 030 contains the amount of tax payable. It is calculated by summing the values ​​from all sections 2 and 3 of the calculation for this OKTMO. From sections 2, the difference between lines 180 and 200 is taken, and from sections 3, the difference between lines 090 and 110. Thus, for each OKTMO, payments are grouped for all types of property minus benefits (if they are established in the given region).

Section 1 information is certified by the signature of the responsible person.

The procedure for submitting the calculation of advance payments for property tax for the 3rd quarter of 2018 and sanctions for its violation

The calculation of advance payments for property tax must be submitted within 30 days after the reporting period (clause 2, article 386 of the Tax Code of the Russian Federation). For the calculation for the 3rd quarter of 2018, the "deadline" deadline is 10/30/2018

If the number of employees for 2017 exceeds 100 people, then the calculation must be submitted electronically. If there are fewer employees, then you can submit a form for hard copy(Clause 3, Article 80 of the Tax Code of the Russian Federation).

The calculation must be submitted at the location:

1. the taxpayer himself.
2. Each separate division with a separate balance sheet.
3. Each object of immovable property (if it is taxed in a special manner).

The penalty for failure to submit the calculation within the prescribed period is 200 rubles. (Clause 1, Article 126 of the Tax Code of the Russian Federation). In addition, responsible officials may be fined from 300 to 500 rubles. under Art. 15.6 of the Code of Administrative Offenses.

But you should not be afraid of blocking your account. The calculation of advance payments is not a tax return, therefore the provisions of paragraph 3 of Art. 76 of the Tax Code of the Russian Federation does not apply to him.

The Tax Code of the Russian Federation does not establish a deadline for the payment of advance payments on property tax. The determination of this period is within the competence of the regional authorities (clause 1, article 383 of the Tax Code of the Russian Federation).

For example, in Moscow, advance payments on property tax are paid within the same timeframes that are set for the delivery of the calculation. Those. the advance payment for the 3rd quarter of 2018 must be transferred no later than October 30, 2018 (clause 2, article 3 of the law of Moscow dated November 5, 2003 No. 64).

Conclusion

The calculation of advance payments on property tax for the 3rd quarter of 2018 is submitted by all payers of this tax, with the exception of those who are exempt from paying advances in accordance with the laws of the constituent entities of the Russian Federation. The general procedure for filling out the form and the deadline for submission - until 10/30/2018 is established at the federal level. Specific lists of taxable objects, tax rates and benefits are determined by the regional authorities.

Simplified system is a special preferential treatment, a declaration for which is submitted only once a year. The single tax on the simplified tax system is also paid once a year - no later than March 31 for LLC and April 30 for individual entrepreneurs. However, these are not all payments that the simplifier must transfer to the budget. At the end of each reporting period, in the presence of income, it is necessary to calculate and pay advance tax payments.

What are advance payments on the simplified tax system

Again, the tax period for simplified system is a calendar year, so the final settlement with the state occurs at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified payers to pay tax in installments, based on the results of reporting periods. In fact, this is how the budget is advanced at the expense of earlier receipts.

The reporting periods for calculating advance payments under the simplified tax system are the first quarter, six months and nine months of the year. If in the reporting period the businessman received income, then it is necessary to calculate and pay 6% () or 15% () of the tax base within 25 days following it. If no income was received, then nothing needs to be paid.

Advance payments are called that way, because the tax is paid, as it were, in advance, in advance, without waiting for the end of the year. In this case, all advance payments under the simplified tax system in the declaration are taken into account and, accordingly, the final annual amount.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Especially now, many banks offer favorable conditions for opening and maintaining a current account.

Terms of payment of advance payments

Article 346.21 of the Tax Code of the Russian Federation establishes the following deadlines for the payment of advance payments under the simplified tax system in 2019:

• no later than April 25 for the first quarter;
• no later than July 25 for the half year;
• no later than October 25 for nine months.

For violation of these deadlines for each day of delay, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for LLC and April 30 for individual entrepreneurs. But if you are late to pay the rest of the tax before these dates, then a penalty of 20% of the unpaid amount will be imposed.

You do not need to submit any documents confirming the correctness of advance calculations to the IFTS, just reflect these amounts in KUDiR and keep documents confirming payment. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.

Reduction of tax on the amount of insurance premiums

If you enter an incorrect BCC, then the tax will be considered paid, because. article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:

• incorrect name of the beneficiary's bank;
• incorrect Federal Treasury account.

However, paying with the wrong classification code will result in a misallocation of the amounts paid, which will result in you being charged a arrears. In the future, you will have to search for the payment and explain to the IFTS, so be careful when filling out the details.

• KBK USN 6% (tax, arrears and debts) - 182 1 05 01011 01 1000 110;
• KBK USN 15% (tax, arrears and debts, as well as the minimum tax) - 182 1 05 01021 01 1000 110.

If the reporting periods for you are the first quarter, six months and nine months of the calendar year, then you are required to pay quarterly advance payments. You must calculate advance payments to the budget yourself. It is not difficult to do this: you need to calculate the tax base for the reporting period, select the tax rate, take into account the advance payment for the previous reporting period. In addition, when calculating, you can take into account the sales tax and taxes paid outside the Russian Federation, if you paid them.

In which case it is possible to pay only quarterly advance payments for income tax

Organizations that for the previous four quarters have income from sales, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, did not exceed an average of 15 million rubles. for each quarter, they pay quarterly advance payments (clause 3 of article 286 of the Tax Code of the Russian Federation).

If the average amount of sales revenue exceeds 15 million rubles, then from the next quarter you will have to pay monthly advance payments in addition to quarterly advance payments (clause 2 of article 286 of the Tax Code of the Russian Federation).

Also, quarterly advance payments based on the results of the reporting period are paid by the following persons (clause 3 of article 286 of the Tax Code of the Russian Federation):

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

  Within the quarter, these persons do not pay monthly advance payments. The reporting periods for them are the first quarter, six months and nine months of the calendar year (clause 2, article 285, clause 3, article 286 of the Tax Code of the Russian Federation).

see also

How to Calculate Quarterly Advance Income Tax Payments

The quarterly advance payment for income tax is calculated as the product of the tax base for income tax and the income tax rate (clause 2, article 286 of the Tax Code of the Russian Federation).

The tax base is actually received profit, calculated on an accrual basis from the beginning of the year (clause 7 of article 274 of the Tax Code of the Russian Federation, clause 1 of article 285 of the Tax Code of the Russian Federation).

Moreover, if you calculate the advance payment at the general rate, then you will also calculate it at the rate for the federal and regional budgets (clause 1, article 284 of the Tax Code of the Russian Federation).

Quarterly advance payments for six months and nine months are reduced by the amount of the advance payment that was accrued for the previous reporting period (clause 1, article 287 of the Tax Code of the Russian Federation).

• on the amount of the sales tax actually paid from the beginning of the tax period until the date of payment of the advance payment, if you pay the sales tax (clause 10, article 286 of the Tax Code of the Russian Federation);
• the amount of tax paid outside the Russian Federation (clause 3, article 311 of the Tax Code of the Russian Federation).

  It should be remembered: if reporting period you have received a loss, then the tax base will be equal to zero (clause 8, article 274 of the Tax Code of the Russian Federation).

See also:

Calculation of advance payments for income tax for the 1st quarter

In addition, the advance payment can be reduced:

Calculation of tax at the end of the year

Income tax at the end of the year is determined as the product of the tax base for income tax and the tax rate minus the advance payment accrued for nine months (clause 1 of article 274, clause 1 of article 285, clauses 1, 2 of article 286, paragraph 1 of article 287 of the Tax Code of the Russian Federation):

In addition, the tax can be reduced:

• for the amount of the sales tax actually paid from the beginning of the tax period to the date of payment of the tax, if you pay the sales tax (clause 10, article 286 of the Tax Code of the Russian Federation);
• the amount of tax paid outside the Russian Federation (clause 3, article 311 of the Tax Code of the Russian Federation).

  If the amount of tax calculated at the end of the tax period turns out to be less than the amount of advance payments calculated during the year, then you do not pay tax at the end of the year (clause 1 of article 287 of the Tax Code of the Russian Federation).

See also:

An example of calculating quarterly advance payments for income tax

Alpha LLC pays only quarterly advance payments. The tax rate is 20% (3% in federal budget and 17% to the regional budget).

The organization received as a result:

• I quarter profit in the amount of 250,000 rubles;
• half a year loss of 100,000 rubles;
• nine months profit in the amount of 500,000 rubles.

  Quarterly advance payment based on the results of the 1st quarter - 50,000 rubles. (250,000 x 20%):

• to the federal budget 7,500 rubles. (250,000 x 3%);
• to the regional budget 42,500 rubles. (250,000 x 17%).

  The quarterly advance payment and the amount payable at the end of the half year will be equal to zero, since at the end of the half year a loss of 100,000 rubles was received. (clause 8, article 274 of the Tax Code of the Russian Federation). In addition, the organization formed an overpayment in the amount of 50,000 rubles.

  Quarterly advance payment based on the results of nine months - 100,000 rubles. (500,000 rubles x 20%):

• to the federal budget 15,000 rubles. (500,000 x 3%);
• to the regional budget 85,000 rubles. (500,000 x 17%).

  The overpayment based on the results of the half year was offset against the payment of the quarterly advance payment based on the results of nine months. The advance payment following the results of nine months will amount to 50,000 rubles. (100,000 rubles - 50,000 rubles):

• to the federal budget 7,500 rubles. (15,000 rubles - 7,500 rubles);
• to the regional budget 42,500 rubles. (85,000 rubles - 42,500 rubles).

See also:

Sometimes even experienced accountants have questions about how to calculate advance payments for income tax. Let's analyze some of them. The procedure for calculating and paying income tax and advance payments on it is established by Art. 286 and 287 of the Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 55 and paragraph 1 of Art. 285 of the Tax Code of the Russian Federation, the amount of income tax is paid based on the results of the calendar year. The general formula for calculating the tax looks like this (clause 1 of article 286 of the Tax Code of the Russian Federation):

NP \u003d NB x C,

where NP - income tax calculated for the tax period;

NB is the tax base for the tax period;

C is the tax rate.

During the tax period (calendar year), organizations must calculate quarterly advance payments, which can be paid in three ways:

organizations whose revenue for the previous four quarters did not exceed an average of 10 million rubles. for each quarter, pay advance payments based on the results of the first quarter, six months and 9 months without paying monthly advance payments;

according to the results of each month, based on the actually received profit, advance payments are made to organizations that have expressed a desire to pay advance payments in this way and have notified about it tax office no later than December 31 of the year after which the monthly advance payment procedure will be applied (this tax payment procedure is beneficial if the organization’s activities are unstable, subject to seasonal and other factors, and a very significant income in one month may be replaced by a “failure” in others);

according to the results of the 1st quarter, half a year and 9 months, as well as advance payments for each month of the quarter, all other organizations pay.

According to paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, the calculation of the quarterly advance payment is made in tax return for income tax, which must be submitted to the tax office after the end of the relevant reporting period. The form of the income tax return and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/ [email protected]

The procedure for calculating the average income

In accordance with paragraph 3 of Art. 286 of the Tax Code of the Russian Federation, a revenue limit of 10 million rubles. is used to determine whether an organization is required to pay monthly advance payments in the current quarter. Therefore, based on the results of each past quarter, the organization must calculate the average amount of income from sales for the previous four quarters and compare with the established limit. Only income from the sale of goods (works, services) and property rights, determined in accordance with Art. 249 of the Tax Code of the Russian Federation (non-operating income and income listed in Article 251 of the Tax Code of the Russian Federation are not taken into account). Sales proceeds are calculated excluding VAT and excises.

The date on which sales proceeds are included in income for which the average is calculated is determined depending on the chosen method of recognition of income and expenses (cash basis or accrual method).

The average value of income from sales for the previous four quarters is calculated as follows: the income from sales for each of the previous four quarters is summed up, after which the resulting amount is divided by four (arithmetic average). The calculation takes into account data for four consecutive quarters.

If the average amount of sales proceeds exceeds 10 million rubles, then from the next quarter the organization must pay monthly advance payments. At the end of the quarter, the calculation is made again.

EXAMPLE 1

The Cascade organization determines income and expenses for tax purposes on an accrual basis.

Revenue for the previous year was:

in the first quarter - 8 million rubles;

in the II quarter - 11 million rubles;

in the III quarter - 10 million rubles;

in the IV quarter - 13 million rubles.

In the current tax period, the revenue indicators were:

in the first quarter - 4 million rubles;

in the II quarter - 20 million rubles.

Let us determine whether the organization is obliged to pay monthly advance payments during the I, II and III quarters of the current tax period. To do this, it is necessary to calculate the average value of income from sales for the previous four quarters.

I quarter

The value is determined based on the total amount of income received in the I-IV quarters of the previous year, and is:

(8 million rubles + 11 million rubles + 10 million rubles + 13 million rubles): 4 = 10.5 million rubles.

The average value of income from sales for the previous four quarters exceeds 10 million rubles. (10.5 million rubles > 10 million rubles). Therefore, in the first quarter, the organization must pay monthly advance payments.

II quarter

The average amount of income from sales is calculated based on the total amount of income received in the II-IV quarters of the previous year and the I quarter of the current tax period, and is:

(11 million rubles + 10 million rubles + 13 million rubles + 4 million rubles): 4 = 9.5 million rubles.

Since the amount received does not exceed 10 million rubles, during the II quarter the organization may not pay monthly advance payments.

III quarter

The average amount of income from sales is calculated based on the total amount of income received for the III-IV quarters of the previous year and I-II quarters of the current tax period, and is equal to:

(10 million rubles + 13 million rubles + 4 million rubles + 20 million rubles): 4 = 11.75 million rubles.

The average amount of income exceeds 10 million rubles. (11.7 million rubles. > 10 million rubles), so the organization in the III quarter is obliged to pay monthly advance payments.

Procedure for calculating quarterly advance payments

The amount of the quarterly advance payment based on the results of the reporting period is determined based on the actual profit calculated on an accrual basis from the beginning of the tax period to the end of the reporting period (quarter, six months, nine months), taking into account the amounts of advance payments previously paid.

In accordance with paragraph 2, paragraph 2 of Art. 286 of the Tax Code of the Russian Federation, the amount of the quarterly advance payment is equal to:

AK reporting = NB x C,

where AC reporting - quarterly advance payment;

NB - the tax base of the reporting period, calculated on an accrual basis from the beginning of the year to the end of the reporting period;

AK for surcharge = AK reporting - AK previous,

where AC payable is the amount of the quarterly advance payment payable (surcharge) to the budget at the end of the reporting period;

AK previous - the amount of the quarterly advance payment paid following the results of the previous reporting period (in the current tax period).

EXAMPLE 2

Organization "Cascade" does not pay monthly advance payments. The tax base for income tax in the current year was as follows:

I quarter - 300,000 rubles;

in half a year, a loss was received - 100,000 rubles;

9 months - 600,000 rubles.

The income tax rate is 20% (clause 1, article 284 of the Tax Code of the Russian Federation).

We calculate the amount of quarterly advance payments and determine the amount payable to the budget for each reporting period (I quarter, six months, 9 months). Consider the procedure for filling out a tax return.

1. Quarterly advance payment based on the results of the first quarter will be:

300 000 rub. x 20% = 60,000 rubles.

In the declaration for the first quarter it is necessary to reflect the following indicators:

on line 180 of sheet 02 - the total amount of the quarterly advance payment based on the results of the first quarter - 60,000 rubles;

on lines 190, 200 of sheet 02 - the amount of the quarterly advance payment to be credited to the federal budget and the budget of the constituent entity of the Russian Federation - 6000 rubles. and 54,000 rubles. respectively.

Since the organization does not pay monthly advance payments, it must transfer the amount of the calculated advance payment for the first quarter (60,000 rubles) to the budget no later than April 28.

2. Calculate the quarterly advance payment for the six months. Since, at the end of the half year, a loss in the amount of 100,000 rubles was received, the tax base is recognized zero(clause 8, article 274 of the Tax Code of the Russian Federation).

Accordingly, the calculated quarterly advance payment and the amount payable (additional payment) to the budget at the end of the half year will also be equal to zero. At the same time, the amount of the quarterly advance payment calculated and paid based on the results of the first quarter is subject to reduction and is recognized as an overpayment of tax.

The half-year tax return reflects the quarterly advance payment based on the results of the half-year as follows:

on lines 180, 190, 200 of sheet 02, put dashes;

on lines 210, 220, 230 of sheet 02 - the amounts of 60,000 rubles, 6,000 rubles. and 54,000 rubles. respectively;

on lines 270 and 271 of sheet 02 - dashes;

on lines 280 and 281 of sheet 02 - the amounts of 6,000 and 54,000 rubles. respectively;

on lines 050, 080 of subsection 1.1 of section 1 - the amount of 6000 rubles. and 54,000 rubles. respectively.

3. Quarterly advance payment based on the results of 9 months will be:

600 000 rub. x 20% = 120,000 rubles.

Thus, based on the tax base, determined on an accrual basis from the beginning of the year to the end of 9 months, the organization will have an obligation to pay a quarterly advance payment.

The overpayment formed by the organization at the end of the half year (60,000 rubles) was not offset against the payment of other taxes and was not returned to the organization's current account. The amount of the overpayment is counted towards the quarterly advance payment based on the results of 9 months (paragraph 5, clause 1, article 287, clause 14, article 78 of the Tax Code of the Russian Federation). At the same time, the amount payable to the budget following the results of 9 months will be 60,000 rubles. (120,000 rubles - 60,000 rubles).

In the tax return for 9 months, the quarterly advance payment will be reflected as follows:

on line 180 of sheet 02 put down the amount of 120,000 rubles;

on lines 190, 200 of sheet 02 - the amount of 12,000 rubles. and 108,000 rubles. respectively;

on lines 210, 220 and 230 of sheet 02 - the amounts of 60,000 rubles, 6,000 rubles. and 54,000 rubles. respectively;

on lines 270 and 271 of sheet 02 - the amount of 6000 rubles. and 54,000 rubles. respectively;

on lines 040 and 070 of subsection 1.1 of section 1 - the amounts of 6,000 and 54,000 rubles. respectively.

The procedure for calculating monthly advance payments

In accordance with paragraphs 3-5, paragraph 2 of Art. 286 of the Tax Code of the Russian Federation, the monthly advance payment payable during each quarter of the current tax period is determined not from the actually received, but from the estimated profit, the amount of which is calculated based on the results of the previous quarter.

Calculate monthly advance payments as follows:

1) the monthly advance payment paid in the first quarter of the current tax period (paragraph 3, clause 2, article 286 of the Tax Code of the Russian Federation) is determined by the formula,

A1 = A4 of the previous tax period,

where A1 is the monthly advance payment payable in the first quarter of the current tax period;

A4 of the previous tax period - a monthly advance payment payable in the IV quarter of the previous tax period;

2) the monthly advance payment paid in the second quarter of the current tax period (paragraph 3, clause 2, article 286 of the Tax Code of the Russian Federation) is equal to:

A2 = AK1 / 3,

where A2 is the monthly advance payment payable in the second quarter of the current tax period;

AK1 - quarterly advance payment calculated based on the results of the first quarter of the current tax period;

3) the monthly advance payment paid in the III quarter of the current tax period (paragraph 4 of clause 2 of article 286 of the Tax Code of the Russian Federation) is calculated by the formula:

A3 \u003d (AK2 - AK1) / 3,

where A3 is the monthly advance payment payable in the third quarter of the current tax period;

AK2 - quarterly advance payment calculated based on the results of half a year of the current tax period;

4) the monthly advance payment paid in the fourth quarter of the current tax period (paragraph 5 of clause 2 of article 286 of the Tax Code of the Russian Federation) is equal to:

A4 \u003d (AK3 - AK2) / 3,

where A4 is the monthly advance payment payable in the fourth quarter of the current tax period;

AK3 is a quarterly advance payment calculated based on the results of nine months of the current tax period.

It should be noted that if during the current quarter an organization receives less profit than in the previous quarter, or even a loss, this does not exempt it from paying monthly advance payments in the current quarter. In such situations, the amount of monthly advance payments paid in the current quarter (or part of it) will be recognized as an income tax overpayment, which is subject to offset against future payments or refund.

In the tax declaration based on the results of the tax period, monthly advance payments for the first quarter of the current year are not calculated. This is explained by the fact that such payments are equal to monthly advance payments calculated for the IV quarter of the previous tax period, which in turn are reflected in the declaration for nine months.

The amount of monthly advance payments is reflected in line 290 of sheet 02, including lines 300 and 310, as well as lines 120-140, 220-240 of subsection 1.2 of section 1 of the tax return.

In accordance with paragraph 3 of paragraph 1 of Art. 287 of the Tax Code of the Russian Federation, monthly advance payments payable during the reporting period are paid no later than the 28th day of each month of this reporting period.

EXAMPLE 3

Quarterly advance payments calculated based on the results of the reporting periods of the previous year, for the organization "Cascade", amounted to:

for half a year - 700,000 rubles, including to the federal budget - 70,000 rubles, to the budget of a constituent entity of the Russian Federation - 630,000 rubles;

for 9 months - 1,300,000 rubles, including to the federal budget - 130,000 rubles, to the budget of a constituent entity of the Russian Federation - 1,170,000 rubles.

In the current year, advance payments based on the results of the reporting periods were equal to:

for the 1st quarter - 100,000 rubles, including to the federal budget - 10,000 rubles, to the budget of a constituent entity of the Russian Federation - 90,000 rubles;

a loss was received for the half year, as a result of which the advance payment for the half year was equal to zero;

for 9 months - 200,000 rubles, including to the federal budget - 20,000 rubles, to the budget of a constituent entity of the Russian Federation - 180,000 rubles.

Let us determine the amount of the monthly advance payment to be paid in each quarter of the current tax period and the first quarter of the next year.

1. The monthly advance payment payable in the 1st quarter of the current year is equal to the monthly advance payment paid by the organization in the 4th quarter of the previous year. It is calculated in the following order:

(1,300,000 rubles - 700,000 rubles) / 3 \u003d 200,000 rubles.

Thus, in January, February and March, the organization pays 200,000 rubles to the budget.

Since, according to the results of the first quarter, the actual amount of the advance payment, determined on the basis of the tax rate and the tax base, calculated on an accrual basis, amounted to 100,000 rubles, the organization formed a tax overpayment in the amount of 500,000 rubles. (200,000 rubles x 3 - 100,000 rubles).

2. The monthly advance payment payable in the II quarter of the current year is equal to:

100 000 rub. / 3 \u003d 33,333 rubles.

The organization calculated the monthly advance payments calculated for the II quarter in the tax return for the I quarter.

Due to the presence of an overpayment for the first quarter (500,000 rubles), the organization offset the overpaid amount against monthly advance payments for the second quarter.

Thus, the overpayment for the second quarter amounted to 400,000 rubles. (500,000 rubles - 33,333 rubles x 3).

3. The organization did not pay monthly advance payments in the III quarter (July, August, September), since the difference between the quarterly and advance payments for the first half of the year and the first quarter of the current year was negative (0 - 100,000 rubles = -100,000 rubles)

4. Quarterly advance payment for 9 months in the amount of 200,000 rubles. the organization credited against the overpayment.

5. Monthly advance payments payable in the 4th quarter of the current year and the 1st quarter of the next year amounted to:

(200,000 rubles - 0 rubles) / 3 \u003d 66,666 rubles.

Thus, in October, November and December of the current year and in January, February, March of the next year, the amount of monthly advance payments was 66,666 rubles, including 6,666 rubles to the federal budget and 60,000 to the budget of a constituent entity of the Russian Federation. rub. Since the organization has a tax overpayment, monthly advance payments can be credited.

Monthly advance payments based on actual profits

In accordance with paragraph 2 of Art. 285 of the Tax Code of the Russian Federation in the event of a transition to the procedure for paying monthly advance payments based on the actual profit received, the reporting periods will be recognized as a month, two months, three months, etc. until the end of the calendar year.

The amount of the advance payment for the reporting period, paid based on the actual profit received, is calculated as follows:

AM reporting = NB x C,

where AM reporting - the amount of the advance payment calculated at the end of the reporting period;

NB - the tax base for the reporting period, calculated on an accrual basis from the beginning of the year to the end of the reporting period;

C is the tax rate.

The amount of the advance payment that must be paid to the budget at the end of the corresponding reporting period is calculated according to the formula (paragraph 8, clause 2, article 286, paragraph 5, clause 1, article 287 of the Tax Code of the Russian Federation):

AM for surcharge = AM reporting - AM previous,

where AM payable is the amount of the advance payment for the reporting period payable (surcharge) to the budget;

AM previous - the amount of the advance payment paid following the results of the previous reporting period (in the current tax period).

The amount of the advance payment for the reporting period is determined based on the tax rate and the actual profit received in the reporting period, which is calculated on an accrual basis from the beginning of the tax period to the end of the corresponding month (paragraph 7, clause 2, article 286 of the Tax Code of the Russian Federation). At the same time, the difference between the amount of the advance payment accrued on an accrual basis from the beginning of the year and the advance payment accrued for the previous reporting period is transferred to the budget on a monthly basis.

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

Algorithm for determining the amount of the monthly advance payment

On a quarterly basis, the taxpayer calculates the amount of the advance on profit based on the data obtained from the actual results of work for the period from the beginning of the year. However, at the same time (if he does not use the right to pay advances only quarterly), he must make payments ahead of this calculation, carried out monthly on a fixed date.

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

• the monthly advance payment in the 1st quarter of the current year is equal to the monthly advance payment in the 4th quarter of the previous year;
• the monthly advance payment paid in the II quarter is equal to 1/3 of the quarterly advance payment for the I quarter of the current year;
• the monthly advance payment paid in the 3rd quarter is equal to 1/3 of the difference between the advance payment for the half year and the advance payment for the 1st quarter;
• the monthly advance payment paid in the IV quarter is equal to 1/3 of the difference between the advance payment for 9 months and the advance payment for half a year.

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

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

What happens to the advance if there is a loss in the quarter

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

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

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

In case of reorganization of a taxpayer, during which another entity, the amount of the monthly advance payment as of the date of reorganization is calculated without taking into account the performance indicators of the affiliated organization (letter of the Ministry of Finance of Russia dated July 28, 2008 No. 03-03-06/1/431).

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

For information on the timing of advance payments, see the article “What is the procedure and timing for paying income tax (postings)?” .

An example of calculating advance payments

Quarterly advance payments calculated based on the results of the reporting periods of the previous year for the Kvant organization amounted to:

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

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

• for the 1st quarter - 90,000 rubles;
• a loss was received for the half year, as a result of which the advance payment for the half year was equal to zero;
• for 9 months - 150,000 rubles.

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

Solution

1. The monthly advance payment payable in the 1st quarter of the current year is equal to the monthly advance payment paid by the Kvant organization in the 4th quarter of the previous year (paragraph 3, clause 2, article 286 of the Tax Code of the Russian Federation). It is calculated in the following order:

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

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

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

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

The monthly advance payments calculated for the second quarter were calculated by the Kvant organization in the tax return for the first quarter.

Due to the presence of an overpayment based on the results of the 1st quarter (210,000 rubles), the overpaid amount was offset against the monthly advance payments for the 2nd quarter.

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

3. The Kvant organization did not pay monthly advance payments in the III quarter (July, August, September), since the difference between the quarterly advance payment for the six months and the quarterly advance payment for the I quarter of the current year was negative (0 - 90,000 rubles = - 90,000 rubles) (paragraph 6, paragraph 2, article 286 of the Tax Code of the Russian Federation).

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

5. Monthly advance payment payable in the 4th quarter of the current year and the 1st quarter of the next year:

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

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

Results

The rules for determining the amount of monthly advance payments on profits are established by the Tax Code of the Russian Federation and are described in relation to each of the quarters. This value is determined for each subsequent quarter by the amount of actually calculated tax attributable to the previous quarter. The monthly advance is taken from this amount as 1/3. Receiving a loss at the end of the quarter eliminates advance payments in the quarter following it.