In line 041 of the income tax return, you must indicate all indirect taxes organizations accrued in accordance with the procedure established by the legislation of the Russian Federation. What tax amounts are entered in the specified column? What article of the code regulates the reflection of data? And what taxes are not included when filling out page 041, as well as where the state duty belongs - you will figure it out by reading this article.

For 2016, accountants need to report on profit already on a new form. The declaration form was put into effect by the Federal Tax Service in Order No. ММВ-7-3 / 572@ dated 10/19/16. The procedure for filling out the document has changed slightly compared to the previous one. Below we will consider the changes regarding the formation of data on line 041.

The main innovation is that now this line is required to include the amount of insurance premiums. This is due to the transfer of the accrual and payment of contributions for the OPS, OMS and VNiM under control tax structures. Recall that before accountants were not required to reflect contributions to pension, social and health insurance, but since the Tax Code was supplemented by chapter 34, the filling rules have also changed.

Note! Contributions accrued for injuries are not reflected in page 041 of the income declaration, as they remained under the jurisdiction of the FSS, and reporting on NS and PZ, as before, is submitted to the social insurance department.

Entering information in line 041 is carried out by the company's accountant according to accounting data for reporting period or tax. The column is located in Appendix 2 l. 02 declaration and is intended to obtain information about the indirect taxes of the enterprise. Information is entered on the fact of accruals in the accrual method or on payment - in the cash method.

041 declaration line: what specific taxes to include

• Water tax.
• For property.
• Land and transport taxes.
• NDPI.
• Insurance premiums calculated or transferred in accordance with the requirements of chapters. 34 codes.
• Fees charged by taxpayers for the use of wildlife and/or water resources.
• Input VAT attributed and accepted in deductions, restored in subsequent periods due to acquisition for budget money or in connection with work on non-taxable OKVED (Article 170).

Taxes named in stat. are not entered in page 041. 270. These are, first of all, those costs of the taxpayer that are not taken into account when calculating the profit base:

• Injury payable amounts.
• VAT and excise taxes billed to buyers.
• Payment for environmental pollution.
• Profit tax.
• Arrears, penalties and penalties paid in connection with violation of tax laws.
• imputation tax.
• Trading fee.
• Taxes from gambling activities.
• Notarial amounts transferred in excess of the current rates.
• Other species named in stat. 270.

Line 041 - how to reflect the state duty in the new declaration

Since according to stat. 13 of the Code, the state duty is a payment at the federal level, such amounts must be entered on page 041. In some individual cases, for example, when acquiring capital construction projects, such costs must be included in the initial cost of fixed assets for accounting, and for tax purposes reflected in other expenses according to Art. 264. The moment of acceptance in costs is determined in different ways and depends on the purpose of payment of the fee - for legal costs, registration of all kinds of rights, liquidation of business or other legal actions.

Organizations and individual entrepreneurs operating on OSNO are required to submit to the fiscal authorities the established forms of quarterly reporting. Having received these documents, the controlling authorities check the correctness of the calculation of budgetary obligations and the completeness of their payment. To avoid fines, on-site inspections, requests for clarifications, business entities need to monitor the correctness of filling in the columns. Practice shows that traditionally line 041 of the income tax declaration raises many questions. What information is reflected in it and what should be included in the calculation?

Since 2017, business entities are required to submit a declaration on new form, put into effect by order of the Ministry of Finance No. ММВ-7-3/572. This procedure is valid for reports prepared for periods starting from the 1st quarter of 2017. There is no need to change data for previous periods of time.

Line 041 (income tax 2018) has undergone a significant change - it began to include insurance premiums, which are transferred under the administration of the Federal Tax Service. They must be added to taxes included in other expenses.

The only exception to the rule is injury contributions. They remained under the jurisdiction of the FSS, therefore they are not reflected in the declaration.

Line 041 of income tax: what taxes to summarize?

The 41st line is in the second appendix to the second sheet of the reporting form, which reflects expenses that reduce the amount of the final budget obligation. The economic entity shows the following data in the relevant columns:

• the amount of direct costs associated with the production of products, the sale of goods;
• the amount of indirect costs, including taxes paid, spending on research and development, on capital investments;
• the value of realized property rights, etc.

Page 041 income tax 2018 is one of the terms required to calculate the correct amount of other expenses (p. 040). The task of the taxpayer is to correctly determine its value without adding "extra", otherwise the size of the budget obligation will be unjustifiably underestimated, and the controlling structures will have questions.

Line 041 of income tax includes the following deductions to the state treasury:

• property tax (calculated from its balance sheet or cadastral value);
• to the ground;
• for vehicles;
• for the use of water resources;
• state fees;
• customs duties;
• all types of contributions, the recipient of which is tax office(i.e. excluding deductions for injuries at work);
• restored VAT included in other expenses (for example, if the company's revenue for the previous 3 months turned out to be less than 2 million rubles, according to Article 145 of the Tax Code of the Russian Federation, it receives an exemption from VAT).

Line 041 of income tax is filled in on an accrual basis from the beginning of the year. The calculation includes all taxes accrued for the period. For example, if a company accrued a transport tax, but could not pay it to the budget due to financial difficulties or accountant's forgetfulness, this amount is included in indirect costs.

What budgetary payments are excluded from the calculation?

Income tax (indirect costs - line 041) does not combine all budget obligations without exception. The current regulatory legal acts stipulate that the accountant should not summarize:

• contributions for injuries;
• monetary sanctions for non-executed budget commitments(penalties, fines);
• contributions for exceeding the norms of emissions into the environment;
• trading fee;
• income tax;
• transfers made for employees to non-state pension funds;
• VAT, excises, which were included in the cost of products sold, and therefore actually passed on to the "shoulders" of customers.

If a company combines two fiscal regimes: OSNO and UTII, it should not be included in the calculation of the 41st line of the amount of "imputed" tax.

The listed types of budgetary transfers do not reduce the amount of income tax. Their inclusion in the calculation will turn out to be a gross mistake of an accountant, entailing questions from the fiscal authorities.

Page 041 income tax returns: an example of filling out

For the 1st quarter of 2018, the SpetsTorg commercial firm made the following contributions to the budget:

• PFR contributions - 50 thousand rubles;
• contributions in case of temporary disability - 5 thousand rubles;
• MHIF contributions - 10 thousand rubles;
• contributions in case of industrial injuries - 1 thousand rubles;
• contributions to the NPF for personnel - 10 thousand rubles;
• advance on property tax- 8 thousand rubles;
• income tax - 12 thousand rubles;
• VAT - 10 thousand rubles.

Which of these amounts should be included in the calculation?

According to the current rules, the formula for determining the amount of the 41st line does not include:

• VAT (in our example - 10 thousand);
• income tax (12 thousand);
• voluntary pension insurance (10 thousand);
• contributions for protraumatism (1 thousand).

These amounts do not reduce the basis for calculating the budget obligation.

Income tax line 041 for 2018 will be determined by summing up the remaining indicators: 50 + 5 + 10 + 8 = 73 thousand rubles.

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income tax- This is one of the most important taxes, with the help of which the state budget is replenished.

Legal entities that are on the general taxation system annually pay a percentage of their profits to the state treasury, but at the same time they must deduct advance payments for income tax every quarter. A report to the state on how much income tax was paid, the taxpayer sends in the form tax return on income tax.

Who must file income tax returns

According to Article 246 of the Tax Code of the Russian Federation, income tax returns must be submitted by those taxpayers who are on the general taxation system, namely:

• Legal entities that are residents of the Russian Federation;
• Foreign legal entities who work on the territory of the Russian Federation through a permanent representative office;
• Foreign legal entities that receive income from sources in the Russian Federation.

Deadlines for filing income tax returns

Taxpayers can be divided into two categories according to the deadlines for filing a declaration:

• Taxpayers who submit a report every month;
• Taxpayers who submit a report every quarter.

Only those enterprises whose income for the previous 4 quarters does not exceed 15 million rubles are allowed to submit a quarterly income tax return. The rest of the enterprises send advance payments of income tax every month and the same tax return is sent every month.

Quarterly reporting:

• For the 1st quarter - no later than April 28 of the current year;
• For half a year - no later than July 28 (in 2018 no later than July 30);
• For 9 months - no later than October 28 (in 2018 no later than October 29);
• For the year - no later than March 28 of the following year.

Monthly return submission:

• For January no later than February 28;
• For January, February no later than March 28;
• For January, February, March no later than April 28;
• And so on, continuing until December 28 - the report is submitted for 11 months.

The final income tax return for a monthly report is submitted on a general basis until March 28 of the next year.

Income tax return structure

The tax return for income tax consists of four parts, which we will consider in the form of a table:

Section name	What information is reflected in the relevant section
Title page	Information about the enterprise is indicated, namely: TIN, KPP, Full name, OKVED code, contact number, and it is also necessary to specify taxable period, IFTS code where the declaration is sent, etc.
Section #1	Consolidated document, which reflects the amount of tax that must be paid to the budgets of different levels. IN this section The mandatory lines to fill out are: 010 - indicates the OKTM of the municipal district where the tax is paid; 030 and 060 - codes budget classification respectively federal and local levels; 040 - amounts of taxes to the budgets of the corresponding levels.
Sheet 02	This sheet is the basis of the declaration. It reflects all indicators that form taxable profit for the reporting (tax) period. In sheet 02 of the declaration are calculated the tax base and the amount of tax subject to additional payment to the budget or reduction from the budget. Lines 060 - indicate the total profit, which is calculated on the basis of Appendix No. 2; Line 120 - reflects the final tax base. If the company did not make a profit in the current year, then put down "0", this line is formed as the difference between lines 100 (preliminary tax base) and 110 (losses from previous periods, if any).
Annex No. 1 to sheet 02	This appendix describes all the income of the enterprise, which are realizable and non-operating: Line 010 - the total amount of revenue; Lines 011-014 - the decoding of the received proceeds is in progress; Lines 020-022 - reflect the income received from activities with securities.
Appendix No. 2 to sheet 02	This application reflects all the costs of the enterprise associated with production and sales, as well as non-operating expenses. The taxable base is determined by deducting from the total amount of application 2 from the total amount of application 1. The most important line in this application is considered 010 - which reflects the amount of direct expenses (for example, wage, insurance, depreciation); In line 040 - indirect costs are reflected. Expenses for contributions to pensions, insurance and social funds are not reflected in Appendix No. 2.

Line 041 in the income tax return

Line 041 is in Appendix 2 to sheet 02 and is intended to reflect indirect costs at the enterprise, that is, those associated with production and sales and, as a result, reduce the profit base. And to be more precise, these are budgetary payments, namely:

• property tax, transport tax, land tax, water tax, fees for the use of wildlife objects;
• customs payments;
• insurance premiums for general health insurance, OSS (in terms of disability and maternity), compulsory medical insurance.

Indirect costs will not include contributions to injuries and the Social Insurance Fund, as well as certain taxes, namely:

• for bad impact on the environment exceeding the established limits of fees and waste;
• transfer for voluntary insurance and non-state pension provision, voluntary insurance property, as well as the life and health of borrowers;
• taxes that are included in the purchase price;
• debts on taxes and contributions written off under the legislation of the Russian Federation or the decision of the Government of the Russian Federation.

Taxes reflected in line 041 will fall there as they accrue. Including this applies to advance charges for taxes on property, transport, land (Letter of the Ministry of Finance dated September 12, 2016 No. 03-03-06/2/53182).

What are the penalties for late filing of income tax returns?

According to Article 119 Tax Code For the late submission of the income tax return, the tax inspectorate issues penalties in the amount of 5% of the total amount indicated in the overdue tax return for each full or incomplete month of its delay, but not more than 30% of this amount and not less than 1000 rubles.

If the reporting is overdue in the interim reporting period, then the tax inspectorate can fine only 200 rubles.

In addition to tax, administrative liability of officials is also possible. This may be a warning or a fine in the amount of 300 to 500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). They are imposed by the court at the request of the tax inspectorate.

Legal entities applying the general taxation system are not exempted from the obligation to charge income tax. According to the calculated data, a declaration form is filled out. Errors made in the report are considered by the regulatory authorities as an offense. The rule also applies to line 041 of the income tax return.

Explanation of line 041

The declaration form is presented in the Order of the Federal Tax Service of October 19, 2016 under No. MMV-7-3 / The sections group the indicators by which the tax base of the current period is derived, data from previous years are shown that can have a corrective effect on the reporting results. Page 041 of the income tax return is in Appendix 2 of Sheet 02. This column contains data only for the reporting tax period.

In 2017, the composition of indicators summarized for reflection in line 041 was updated. The adjustment of the rules was due to a change in the status of insurance premiums. Since 2017, their accounting was transferred to the jurisdiction of the Federal Tax Service, the norms for regulating contributions were prescribed in the Tax Code of the Russian Federation as for a separate tax liability. Which taxes line 041 of the income tax declaration reflects - all types of obligations recognized as indirect costs.

Indirect costs include insurance payments from the income of hired workers, some taxes, fees. An exception is made for amounts regulated by Art. 270 of the Tax Code of the Russian Federation. From the number of salary insurance premiums, payments to the FSS for injuries are taken into account separately. This type of collection was not transferred to the jurisdiction of the Federal Tax Service, its status was not changed. In the income tax return, indirect expenses (line 041) are shown in one of two ways:

• with reference to the fact of accrual of obligations, if the accrual method is used;
• with reference to the date of the actual payment of the entire amount of fees, if the cash method is used.

To be reflected in line 041 and the amount of state duties paid by the enterprise. They are counted on an accrual basis. In standard cases, income tax line 041 includes the amount transport tax, liabilities for property tax and severance tax. Calculated volume land tax included in indirect costs. The norm also applies to the water tax, to the input VAT, which, after being accepted for accounting, was restored.

Amounts excluded from indirect costs

Line 041 of income tax should not display payments for state duties if:

• obligations to pay the state duty arose as a result of the registration of an asset from among non-current assets;
• the amount of the duty was added to the total amount of the valuation of the fixed asset object when it was taken into account;
• in tax accounting, the duty was shown as an element of other costs (Article 264 of the Tax Code of the Russian Federation).

The value of line 041 (income tax 2018) is excluded from the value of costs, which should not be taken into account when deriving the tax base. The norm concerns excises and VAT imposed on counterparties. It is not necessary to reflect in this column the amount of income tax and the amount of payments made in connection with the environmental pollution that took place. Penalties, fines and paid arrears on tax liabilities are not subject to accounting as part of indirect expenses.

According to the norms of paragraph 9 of Art. 274 of the Tax Code of the Russian Federation in the income tax return in line 041 in 2018, it is not necessary to include the calculated taxes by participants in the gambling business. An exception is also made for business entities working on UTII combined with OSNO. It is necessary to isolate from indirect costs the following costs:

• accrued amounts on dividends;
• transferred funds for voluntary forms of insurance;
• line 041 (income tax 2018) cannot include the amount of guarantee contributions paid to the special fund;
• the amount of the accrued and repaid liability for the trading fee;
• expenses of religious structures for ritual and ceremonial events;
• registered valuations services of notaries in terms of their excess of the established tariffs for notary fees.

The group of exceptions includes all funds that the employer transfers to the accounts of non-state pension funds. This type of premium is not regulated. tax authorities. If the company is subject to enforcement measures in the form of penalties by government agencies, these amounts should not be shown in indirect costs.

Separately, in accounting, it is necessary to reflect taxes that in previous periods were charged to expenses at the time of writing off the accounts payable form of debt. The amounts spent on the formation of the prize fund for promotions and drawings are excluded. If in the reporting period the company made a revaluation valuable papers due to changes in their market value, the results of such actions should be shown separately from other costs, they are not a structural element of indirect costs.

All firms engaged in business and receiving revenue are required to deduct certain monetary compensation in the form of a fee to the state treasury. The methods of calculating the duty in the form of tax payments also depend on what taxation system the company uses. Declarants applying general taxation, .

Line 041 of Appendix 2 to sheet 02 of the declaration contains the amount of taxes and fees. These are the so-called other expenses of the organization or.

What is filled in line 041

In line 041 in the income tax declaration, the figures accrued in the form of taxes and fees are recorded. They are reflected in the order that was established by Art. 270 NK. These are those items of expenses of the enterprise that are not taken into account when calculating the tax base.

What is not included in line 041:

• Calculation of dividends in monetary unit.
• Sanctions deductions, fines imposed on the enterprise, penalties.
• The amount of contributions to the authorized capital.
• Expenses for the purchase of depreciation funds.
• Amounts paid for voluntary insurance.
• Payments to non-state pension funds.
• Expenses that were incurred through compensation.
• VAT charged to the buyer.

What is included in line 041 of Appendix 2, sheet 02:

• Charged transport tax.
• Property tax. It is calculated both from the value on the balance sheet of the enterprise and from the value indicated in the cadastral passport.
• A tax on land used by a company.
• Government duty.
• VAT recovered, which, according to tax legislation, is taken into account in other expenses.

The amount shown in line 041 is also transferred to line 040 (indirect corporate taxes).

How to fill in line 041

For example, for six months, Lastochka LLC had accrued payments:

As a result, the amount of payments that will be transferred in advance amounted to:

• For the 1st quarter - 750 rubles. (1,750 rubles + 50,000 rubles).
• For six months - 105,250 rubles. (5,250 rubles + 100,000 rubles).

This means that in line 041 of Appendix 2, sheet 02, the amount for the 1st quarter will be indicated - 750 rubles.

In line 041 of Appendix 2, sheet 02, the amount for six months is 105,250 rubles.

Annex 2 to sheet 02 of the declaration

In the income tax return, filling out Appendix 2 is an important point. This section deciphers the costs that were associated with the production of products and their sale, as well as the losses of the organization and non-operating expenses.

Each line has its own sums. Depending on the activity of the enterprise, the lines are filled in or gaps are put in them.

What and which lines are filled in the declaration:

• 010-030 - filled in by those organizations that determine expenses and incomes by calculation. Item 010 reflects the organization's direct costs. Lines and 030 are filled in for small wholesale or retail trade expenses.
• 040-052 - these items are filled in by all declarants who reflect their indirect costs. Line 040 should be equal to:

• Line 041 - the amounts of taxes and fees are fixed. This line does not include:
• Taxes indirect, which were exposed to buyers.
• Taxes that have been calculated at the tax rate.
• Tax on the very profit of the organization.
• State duties included in non-operating expenses.
• Insurance premiums.
• 042-043 for organizations that reflect capital construction costs in their calculations.
• 045 - expenses of companies that use the labor of people with disabilities.
• 046 - expenses associated with the organization of the disabled, with the owners of homes for the disabled.
• 047 - expenses associated with the purchase of land.
• 048-051 - decryption of line 047.
• 052-055 - expenses for scientific research.
• 059 - indicates the amount spent on the acquisition of property rights.
• 060 - the purchase price is indicated.

In line 041, the indirect costs incurred by the organization during the reporting period are deciphered. It can reflect the amounts that have been accrued, and when cash calculation paid:

• Property tax on buildings and all property of the company.
• Research costs.
• Land tax.
• Organization transport fee.
• Costs for the use of natural objects.
• Duty on the use of water transport, for organizations that have water transport.

And also in line 041 of Appendix 2 in the tax declaration, the figure that was accepted for deducting VAT on assets is indicated. Some organizations have controversial issue, whether to enter in line 041 input VAT on:

• Funds of the organization that are not paid.
• Unfulfilled loan obligations.

In line 041 in the tax declaration, accruals are made on the basis of Art. 270 NK. It specifies the items of expenditure that can be included in line 041.