Deadline for payment of income tax. Procedure for filling out an income tax return Income tax for 9 months

At the end of each reporting and tax period, they are required to submit an income tax return to the Federal Tax Service.

If a company pays quarterly advances, it submits a declaration 4 times a year (based on the results of 3 quarters and an annual one).

If a company pays monthly advances based on actual profits, then it submits the declaration 12 times.

note, if in the reporting (tax) period the organization had no profit and there was no movement in its current accounts and cash register, it can submit a single simplified declaration to the Federal Tax Service.

Income tax return form

Download the income tax declaration form (KND form 1151006), valid in 2019 (download the form).

Note: the tax return form (for reporting in 2019), the procedure for filling it out and the format for submitting it electronically are approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@).

Sample of filling out a declaration in 2019

Income tax declaration for organizations on the OSN in 2019 (filling sample).

Deadline for filing income tax returns

Taxpayers submit declarations at the end of each reporting and tax period.

Reporting periods for organizations paying quarterly advances are 1st quarter, half year And 9 months.

For organizations that have chosen the procedure for monthly payment of advances based on actual profit, the reporting periods are month, two month, three months and so on up to 11 months.

Declarations based on the results of the reporting period are submitted to the Federal Tax Service no later than 28 days from the end of the reporting period.

Deadlines for filing tax returns at the end of the reporting period

Table No. 1. Deadlines for submitting the declaration depending on the method of payment of advances

Reporting period	Quarterly advances	Monthly advances based on actual profits
January	—	28.02.2019
February	—	28.03.2019
March	—	29.04.2019
I quarter 2019	29.04.2019	—
April	—	28.05.2019
May	—	28.06.2019
June	—	29.07.2019
Half year 2019	29.07.2019	—
July	—	28.08.2019
August	—	30.09.2019
September	—	28.10.2019
9 months 2019	28.10.2019	—
October	—	28.11.2019
November	—	28.12.2019
December	—	—

Fines for late submission of the declaration:

1,000 rub. – if the annual declaration is not submitted, but the tax is paid on time or the “zero” declaration is not submitted on time;
5% of the amount payable under the declaration for each month of delay, but not more than 30% in total and not less than 1,000 rubles. – if the tax is not paid;
200 rub. – if the declaration (tax calculation) based on the results of the reporting period is not submitted on time.

Note: declarations based on the results of the reporting period are inherently tax calculations, and therefore the Federal Tax Service does not have the right to fine an organization under Article 119 of the Tax Code of the Russian Federation if an income tax calculation is not submitted, despite the fact that in the Tax Code of the Russian Federation these calculations are called declarations. The fine for failure to submit a calculation is levied exclusively under Art. 126 of the Tax Code of the Russian Federation.

Methods for filing corporate income tax returns

Organizations must submit declarations:

To the Federal Tax Service at the place of your registration.
To the Federal Tax Service at the place of registration of each separate division.

Note: if an organization is the largest taxpayer, it must report at its place of registration.

An income tax return can be sent to the tax authority in three ways:

In paper form (in 2 copies) in person or through your representative. When submitted, one copy of the report remains with the Federal Tax Service, and the second is marked with acceptance and returned. A stamp indicating the date of receipt of the declaration in the event of controversial situations will serve as confirmation of the timely submission of the document;
By mail in a valuable letter with a list of the contents. Confirmation of sending the declaration in this case will be a list of the attachment (indicating the sent declaration) and a receipt with the date of sending;
In electronic form via TKS (through electronic document management operators).

Note: to submit a declaration through a representative, it is necessary to draw up a power of attorney for him, certified by the seal of the organization and the signature of the manager.

note, when submitting reports on paper, some Federal Tax Service Inspectors may require:

Attach the declaration file in electronic form on a floppy disk or flash drive;
Print a special barcode on the declaration that duplicates the information contained in the reporting.

These requirements are not provided for by the Tax Code of the Russian Federation, but are encountered in practice and may lead to refusal to accept the declaration. If this happens, the fact of refusal to accept can be challenged with a higher tax authority (especially if the refusal resulted in missing the deadline for submitting the document and additional penalties being assessed).

The absence of a two-dimensional barcode, as well as incorrect indication of the OKTMO code (if there are no other comments and the declaration complies with the established form), cannot be reasons for refusal to accept the declaration (this is directly stated in the Letter of the Ministry of Finance of the Russian Federation dated April 18, 2014 No. PA -4-6/7440.

How to fill out an income tax return

You can download the official instructions for filling out the declaration from this link.

Basic rules for filling out the declaration

Filling out an income tax return through special services

You can also fill out your income tax return using:

Paid Internet services (“My Business”, “B.Kontur”, etc.);
Specialized accounting companies.

In this article we will tell you when the income tax return for 9 months (3rd quarter) is submitted in 2018, who submits it, and what this document is.

What is an income tax return?

This is a document that:

allows you to reflect the financial activities of the organization;
allows you to show what profit or loss she has;
discloses all income received by the organization and all its expenses;
allows you to see the organization’s tax benefits and other information related to its activities.

With the help of an income tax return (based on it), tax inspectors control the amount of payment and the deadline for paying taxes of a particular organization. The income tax rate is 20%. For periods when expenses exceed income, a zero declaration must be submitted. An important point: expenses, income and other indicators must be shown in the income tax return on an accrual basis.

Resident organizations (domestic companies) that operate under the general taxation regime (OSNO) and are not involved in the gambling business;
Resident organizations that pay dividends and interest on securities to other legal entities (the tax regime of these organizations is not important);
Resident organizations that work under the simplified tax system (STS) or the unified agricultural taxation regime (USAT) receive income from government bonds and other government securities (income tax only on this profit);
Non-resident (foreign) organizations that have branches in Russia;
Other tax agents. Read also the article: → "".

What methods of filing a declaration are there?

Organizations that were listed in the previous section as income tax payers must submit declarations to the following branches of the Federal Tax Service:

at the place of your registration;
at the place of registration of each separate division.

An important point: organizations that are the largest payers of income tax report at the place of registration.

Feeding method	Submission form	Features of the method	Restrictions	Convenience
Personally (through an authorized representative of the organization)	On paper	There is a need to submit a declaration in two copies (the second copy is necessary to mark the date of submission of the application, in case of controversial situations, to confirm the timely submission of documents)	Both methods are applicable for organizations whose average number of employees over the previous year did not exceed 100 people	Not convenient, no time savings. If this concerns sending through a representative, there is a need to draw up a power of attorney, certify it with the seal of the organization and the signature of the manager
Via Russian Post, with a description of the attachment (by registered mail)	On paper	A list of the attachment and a dated mail receipt in this case will also serve as proof of the timeliness of sending the document		Not convenient, as it requires going to the post office
Using the Internet through electronic document management operators (Takskom LLC and others)	On electronic media	The need to connect to one of the operators	This method is mandatory for organizations whose average number of employees over the previous year exceeded 100 people (according to paragraph 3 of Article 80 of the Tax Code of the Russian Federation)	Convenient (quickly send a document)

About the deadlines for filing income tax returns

Deadline for filing a declaration	Type of tax	Taxpayers	Current declaration form	Where is the declaration submitted?	Last payment date	Legal act
October 30, 2017 (since the October 28 deadline fell on a Saturday)	Income tax for 9 months	Organizations for which reporting periods are: I quarter, half a year, nine months	Income tax declaration, which was approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/572 dated October 19, 2016		Until October 30, 2017	According to paragraph 4 of Article 289 of the Tax Code of the Russian Federation
	Income tax for January-February-March-April-May-June-July-August and September 2017	Organizations that make monthly advance payments for income taxes		To the tax office at the place of registration	Until October 30, 2017	According to paragraph 3 of Article 289 of the Tax Code of the Russian Federation

Structure of the declaration before changes in 2017:

Title page;
Section 1 (consists of three subsections), which indicates the amount of tax that must be transferred to the budget;
Sheet 2 contains the calculation of income tax;
App. No. 1 to Sheet 2, which lists income from sales and non-operating income;
App. No. 2 to Sheet 2, which lists all costs of sales and non-sales activities and expenses that are associated with the activities of the company, and the loss that resulted from costs and expenses;
App. No. 3 to Sheet 2, which contains calculations of expenses for operations that ultimately entail taxation of organizations with income tax under Articles 1 (acquisition of land rights), 268 (expenses for the sale of goods and/or property rights), 275.1 ( expenses for servicing production facilities and farms), 276 (expenses associated with a property trust management agreement), 279 (expenses upon assignment or assignment of the right of claim) and 323 (expenses associated with operations with depreciable property) of the Tax Code of the Russian Federation, with the exception of the expenses listed in Sheet 5;
App. No. 4 to Sheet 2 contains a calculation of the loss (part of it), which ultimately affects the size of the tax base (reduces it);
App. No. 5 to Sheet 2 contains a calculation of the distribution of advances and income taxes between the organization and its branches;
Sheet 3 contains the calculation of tax on dividends (Section A), on interest on government securities (Section B) and a register-decoding of amounts from sections A and B (Section C);
Sheet 4 contains the calculation of tax at a special rate, in accordance with paragraph 1 of Article 284 of the Tax Code of the Russian Federation;
Sheet 5 contains calculations of expenses for operations (calculated in a special order), which ultimately entail taxation of organizations with income tax, with the exception of cases from Sheet 3;
Sheet 6 contains the expenses and income of non-state financial institutions;
Sheet 7 contains reports on the intended use of property, funds, etc., which were received from the state with targeted financing.

What changes were introduced to the income tax return after 2017?

*The new form of income tax return was approved by the Order of the Federal Tax Service (FTS) in October 2016, the changes came into force on January 1, 2017.

So, what changes have occurred:

The Title Page now contains lines for the legal successors of the reorganized companies.
On Sheet 2, new lines have appeared that are necessary to reflect the amount of the trade fee (lines 265, 266 and 267), which allows you to reduce the taxable base by its amount (the right to reduce the taxable base for income tax has been established since 2015, but was not included in the declaration the corresponding line to display the amount of the trading fee);
A sign has appeared for a taxpayer organization with a reduced tax rate of 13.5%;
Sheet 8 has appeared, in which it is necessary to reflect the income and expenses of the taxpayer organization, which independently adjusted the profit tax (in the event that the organization underestimates the profit tax, this sheet must indicate all the adjustments made);
Sheet 9 has appeared, which must reflect the income tax of a branch of a foreign organization or an organization with foreign control, in accordance with Article 25.13 of the Tax Code of the Russian Federation;
3% is now transferred to the federal budget, and 17% to the regional budget (previously the percentage was 2 and 18)

The 2017 declaration consists of 35 sheets, but most taxpayer organizations have the right to fill out only 5 of them.

Instructions for filling out the declaration: title page

Important point: Before you start filling out the declaration, it is important to know the procedure for filling it out: Title page – > Appendices to Sheet 2 – > Sheet 3 – Sheet 9 (if the organization carries out the operations listed on these sheets) – > Sheet 2 – > Section 1 .

Filling out the Title Page:

Information about the organization:

Name,
OKVED,
INN/KPP,
contact details (telephone).

A dash is placed in empty lines.

Information about the Federal Tax Service (name and address) to which the declaration is submitted;
Tax period code and year of the reporting period. For organizations that submit reports quarterly, the following codes are used:

21 – I quarter;

31 – II quarter;

33 – 9 months;

Codes for organizations that make monthly advance payments: 35-46;
In the cell “at the location (accounting) (code)” it is necessary to indicate a code that allows you to find out in which capacity the company is filing a declaration (for example, code 214 - “At the location of a Russian organization that is not the largest taxpayer”);
If the declaration is submitted for the first time in a period, then the “Adjustment number” cell should be “0”; with subsequent changes in the declaration, the value of this cell will change from “001” onwards;
In the cell “at the location (accounting) (code)” a code is entered that allows you to determine in which capacity the organization is filing the declaration (for example, code 214 - “At the location of a Russian organization that is not the largest taxpayer”).
The central part of the Title Page indicates the number of pages in the declaration and the date;
When submitting a declaration through a representative or proxy, information about him must be filled out.

Instructions for filling out the declaration: Section 1

Subsection 1.1:

Line “010” is filled in, which indicates the OKTMO code, KBK is indicated in lines “030” (for the federal budget) and “060” (for the regional budget);
Lines “040” and “070” contain the amount of additional tax to be paid for the federal and regional budgets, respectively.

Subsection 1.2:

Designed for companies that make monthly advances;
In cell “001” the quarter must be defined, in our case it is “03”;
Lines 110-140 indicate advance payments for the first, second and third periods to the federal budget, and lines 220-240 to the regional budget.

Subsection 1.3:

Intended for companies receiving dividends;
In the “Type of payment” cell (line “010”) the value “1” is entered;
In lines “020” and “030” codes OKTMO and KBK are entered;
Lines 01-21 indicate the deadlines for tax payment;
The columns on line “040” indicate the amount of taxes paid for the corresponding period.

Instructions for filling out the declaration: Attachments to Sheet 2

It is customary to start filling out the declaration from the 3rd appendix to Sheet 2, since the data specified in this appendix allows you to correctly reflect the information on the two previous appendices. This includes, among other things, transactions such as the sale of depreciable property or transactions on the assignment of the right of claim (under an assignment agreement).

Appendix 1 to sheet 2:

Contains information about the income of the taxpayer organization that was received in the reporting period from sales and non-sales activities;
Lines 011-014 contain information about sales revenue;
Line 010 indicates the total amount of income from sales;
Line 040 duplicates the data from line 010;
Lines 101-106 reflect the values of non-operating income.

Appendix 2 to Sheet 2:

Contains information about the expenses and losses of the taxpayer organization that were received in the reporting period as a result of sales and non-sales activities;

Lines 010-030 contain information about the organization’s direct expenses;
Lines 040-041 contain information about indirect costs;
In line 080-110 are filled in according to the data from Appendix 3 to sheet 2;
Line 200-206 contains information about non-operating expenses.

Appendix 4 to Sheet 2: This page contains information about the tax base, taking into account losses of previous years, however, filling out this appendix for 9 months is not required (only for the first quarter and for the year).

Appendix 5 to Sheet 2 is intended for organizations with branches. In this case, it is important to correctly calculate the share of the tax base that falls on the head office and the branch.

Appendix 6 to Sheet 2 is filled out by participants of consolidated groups of taxpayers.

Instructions for filling out the declaration: Sheet 2

Filling out sheet 2 is based on information from the appendices to it. Lines 010-050 contain information about income and expenses on the basis of which the organization’s profit or loss is calculated.

Data from line 040 of application 1 is duplicated in line 010, and in line 020 - from line 100 of the same application. Lines 030 and 040 contain information from Appendix 2.

Important point: Profit (loss) reflected in line 060 should be calculated using the following formula: Art. 060 = st. 010 + st. 020 – art. 030 – art. 040 + art. 050.

When a loss is received on line 060, the value is indicated with a minus sign.

Line 100 contains the result of calculating the tax base (using the formula from the declaration), and line 120 contains the value of the tax base for calculating income tax. Lines 140-160 contain information about the income tax rate, including the federal and regional rates; lines 190 and 200 indicate the amount of income tax to the federal and regional budgets, respectively.

An important point: the procedure for filling out the income tax return affects the determination of the method of paying advance payments. Lines 210-230 (total, to the federal budget and to the regional) contain information about advances in the reporting period (accrued), and specifically for the case discussed in the article - for 9 months of 2017 and from January to September 2017.

Advance payments for 9 months of 2017 in lines 210-230 indicate the result of the amount of Art. 180 + art. 290 Sheet 2 of the declaration for the previous reporting period (for the first half of 2017).

Advance payments paid monthly are indicated: in lines 210-230 the result of the amount of advance payments from January to August is indicated on lines 180-200 from the declaration for August 2017.

The overpayment is reflected on lines 280-281.
Advances for the next quarter are reflected on lines 290-240.
The amount of tax payable is reflected in section 1.

Penalties for failure to submit a declaration. Clarification regarding income tax advances

Administrative liability follows a violation of the deadline for submitting a declaration to the tax authority or failure to submit this document. An official (by a court decision) is subject to a fine in the amount of 300 to 500 rubles, and an organization is subject to a fine in the amount of 1/20 of the amount of tax for the period of delay, and the amount of the fine is set in the range from 1,000 rubles to 30% of the amount of tax. .

If the delay is more than 180 working days, the fine for each subsequent month is set at 1/10 of the tax amount. Administrative liability may follow even after one day of delay when filing a “zero” declaration.

As for advance payments: quarterly payment of advances can be made only for organizations whose total income does not exceed an average of 15 million rubles per quarter. Other organizations must pay advances monthly. For organizations that have been newly created, quarterly advance payments are possible.

The most common errors in the declaration

Error in the period code: for quarterly reports it is important to indicate “31”, for monthly reports “40”. An example of an error: when submitting semi-annual reports, code 34 is entered (for the year). What the error entails: tax authorities may decide that the reporting for the period has not been submitted, which may then lead to the blocking of the organization’s account.
Error in advances: incorrect reflection in line 210 of the organization's advances. Example of an error: Organizations sum up unnecessary indicators in line 210, and, therefore, inflate advances. What the error entails: the organization shows an overpayment of taxes.
Error in the declaration for the half-year on past income and expenses: errors in 2016 should be indicated in lines 200 and 401 of Appendix 2, however, some organizations reflect losses in line 301. What the error entails: inspectors of the Federal Tax Service, having identified an error, will ask for an explanation of the declaration or clarification

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

Sections of the income tax return

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

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

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

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

How to fill out an income tax return

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

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

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

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

Who must file an income tax return?

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

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

By what day should the declaration be submitted?

How and where to file an income tax return

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

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

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

Consequences of late filing of the declaration

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

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

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

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

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

The income tax return for 9 months must be submitted no later than October 30, 2017. For late filing of a declaration, a fine is provided in the amount of 30% of the amount of tax not paid on time and payable on a late declaration, with a minimum fine of 1,000 rubles.

Algorithm for filling out an income tax return

When filling out your income tax return, it is important to follow the following algorithm:

1. Start filling out your income tax return from the title page

When filling out the declaration, double-check the data in the declaration. In particular, you need to pay attention to the period of the declaration being submitted.

Period for which the declaration is submitted

Period code

I quarter

Half year

9 months

2. Determine the composition of the income tax return

Determine whether you need to fill out attachments to the declaration:

Declaration sheet

Cases of filling

Subsection 1.3 section 1

Payment of dividends to other organizations or receipt of dividends from foreign organizations

Appendix 3 to sheet 02

Carrying out operations, the financial results of which are taken into account for taxation in a special manner

Appendix 4 to sheet 02

Carrying forward losses incurred in previous years

Appendix 5 to sheet 02

Availability of separate divisions

Sheet 03

Payment of dividends to other organizations (its participants, shareholders)

Sheet 04

Receipt of income if the tax agent did not withhold income tax (for example, dividends from foreign organizations)

Sheet 05

Receiving income from transactions with securities and derivative financial instruments

Sheet 07

Obtaining targeted revenues (targeted financing)

Sheet 08

Adjustment of the tax base

Sheet 09

Receipt by the controlling person of a CFC of income in the form of profit of such CFC

Availability of income or expenses listed in Appendix 4 to the Procedure

Payment of income by a tax agent from transactions with securities, transactions with derivative financial instruments.

Payment of dividends to individuals by JSC

Lastly, you need to fill out the most important sections of the declaration.

- subsections 1.1 and 1.2 section. 1 - if you pay monthly advance payments during the quarter;

- subsection 1.1 section. 1 - if you pay only quarterly advance payments.

Lines 320 - 340 are filled out in the Declaration for nine months and indicate the amount of monthly advance payments payable in the first quarter of the next tax period.

Lines 320 - 340 are also filled out in Declarations for eleven months by taxpayers who pay advance payments monthly based on the actual profit received, when they switch from the beginning of the next tax period to the general tax payment procedure

3. Check the completion of the declaration

Checking the completion of the declaration must begin by checking whether all the cells are filled in or not. After this, it is important to check the essence of the indicators in the declaration. This is more difficult to do; when checking, you must be guided by the following control ratios from the letter of the Federal Tax Service of Russia dated July 14, 2015 N ED-4-3/12317@ “On the control ratios of tax return indicators for corporate income tax.”

Selected features of filling out an income tax return

Let us give an example of reflecting individual special operations.

1. Doubtful debts

There are special cases that require reporting on your income tax return. For example, such cases include the provision for doubtful debts.

The total amount of the reserve for doubtful debts, accrued on an accrual basis as of the last day of the reporting (tax) period, is reflected on line 200 of Appendix No. 2 to Sheet 02 of the income tax return.

2. Trading operations

Trade organizations are reflected as direct expenses that are attributable to goods sold in the reporting (tax) period, reflected on line 020 of Appendix No. 2 to sheet 02 of the declaration.

3. Indirect costs

Indirect expenses are reflected on several lines of the declaration at once:

- on line 041 - the amount of accrued taxes and fees (advance payments on them), insurance premiums;

- on line 042 - the amount of depreciation premium for fixed assets included in depreciation groups 1, 2, 8, 9 and 10;

- on line 043 - the amount of depreciation bonus for fixed assets included in depreciation groups from 3 to 7;

- on line 045 - the amount of expenses for social protection of disabled people (clause 38, clause 1, article 264 of the Tax Code of the Russian Federation);

- on line 047 - the amount of expenses for the acquisition of land plots and the rights to conclude a land lease agreement (clauses 1, 2 of Article 264.1 of the Tax Code of the Russian Federation);

- on line 052 - the amount of R&D expenses.

4. Non-operating expenses

Non-operating expenses are also reflected in several lines of the declaration:

- on line 201 - interest on loans and credits, as well as on securities issued by the organization, for example bills of exchange (letter of the Ministry of Finance dated April 28, 2016 N 03-03-06/1/24684);

- on line 202 - contributions to the reserve for social protection of disabled people (Article 267.1 of the Tax Code of the Russian Federation);

- on line 204 - expenses for liquidation of OS and other expenses listed in paragraphs. 8 clause 1 art. 265 Tax Code of the Russian Federation;

- on line 205 - contractual sanctions and compensation for damage.

5. Payment of dividends

Information on the calculation of tax on dividends distributed by Russian organizations is reflected in section. And sheet 03 of the declaration. The rules for filling it out are provided for in clause 11.2 of the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@.

Errors in income tax returns

Many people make mistakes in their declarations. They can be corrected by filing an amended return. Clause 1 of Art. 54 of the Tax Code of the Russian Federation establishes that taxpayers-organizations calculate the tax base at the end of each tax period on the basis of data from accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation.

If errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors (distortions) were made.

If it is impossible to determine the period of errors (distortions), the tax base and tax amount are recalculated for the tax (reporting) period in which the errors (distortions) were identified. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) relating to previous tax (reporting) periods were identified, also in cases where the errors (distortions) led to excessive payment of tax .

In accordance with paragraph 1 of Art. 81 of the Tax Code of the Russian Federation, if a taxpayer discovers in the tax return submitted by him to the tax authority that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of tax payable, the taxpayer is obliged to make the necessary changes to the tax return and submit an updated tax return to the tax authority in the manner prescribed by this article.

It is necessary to submit a declaration if:

- you yourself discovered an error in the previously submitted declaration, due to which the tax payable was underestimated (clause 1 of Article 81 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated November 14, 2016 N ED-4-15/21472@);

- you received from the Federal Tax Service a request to provide explanations on the declaration or make corrections to it (clause 3 of Article 88 of the Tax Code of the Russian Federation).

However, it is not necessary to submit an updated income tax return if additional taxes have been assessed by the tax authority.

Thus, in the Ruling of the Supreme Court of the Russian Federation dated September 29, 2016 N 305-KG16-11987 in case N A40-110210/2015, the court indicated that the filing of updated tax returns for income tax, taking into account the loss of previous years, after the tax authority has made a decision based on the results of the field visit tax audit and challenging it in court is not a basis for the return of lawfully accrued amounts of arrears, since in itself it does not indicate the illegality of the tax authority’s decision.

There are a number of errors that you need to pay attention to:

1. Errors in recognizing direct expenses

In the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 15, 2010 N 2833/10, the FAS Resolution of the Volga-Vyatka District dated November 20, 2009 in case N A82-7247/2008-99, the court recognized that the taxpayer incorrectly reflected the costs of compulsory pension insurance used to finance the insurance and funded parts of the labor pension, the taxpayer had to take into account as part of direct expenses.

2. Violation of the deadline for filing a declaration

In the Resolution of the Federal Antimonopoly Service of the East Siberian District dated April 28, 2010 in case No. A69-2291/2009, the court found that the declaration was not filed on time, but at the same time the court came to the conclusion that there were mitigating circumstances, and therefore reduced the fine by twice.

It is possible to determine the tax burden using the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333@ (as amended on May 10, 2012) “On approval of the Concept of the planning system for on-site tax audits.”

4. Incorrect reflection of expenses from previous years

Expenses of previous years that reduce the tax base of the current year must be reflected as part of the corresponding group (type) of expenses (labor expenses, depreciation, non-operating expenses, etc.) of the reporting (tax) period in which the error was identified (Letters from the Ministry of Finance of Russia dated 18.01.2012 N 03-03-06/4/1, dated 04.08.2010 N 03-03-06/2/139, dated 30.07.2010 N 03-03-06/1/498, dated 18.03.2010 N 03-03-06/1/148).