On the results of the tax period (calendar year (clause 1 of Article 285 of the Tax Code of the Russian Federation)), income tax payers must submit a tax return to the tax authorities. Moreover, this should be done no later than March 28 of the year following the expired tax period (clause 4 of Article 289 of the Tax Code of the Russian Federation). No later than the same period, the amount of tax due to be transferred upon expiration of the tax period must also be paid (Clause 1, Article 287 of the Tax Code of the Russian Federation).

Profit tax at the end of the tax period is determined as the product of the tax base and the tax rate established by paragraph 1 of Article 284 of the Tax Code of the Russian Federation. The tax base for income tax is the monetary value of profit subject to taxation (Clause 1, Article 274 of the Tax Code of the Russian Federation). Profit for the purposes of Chapter 25 of the Tax Code of the Russian Federation for Russian organizations that are not members of a consolidated group of taxpayers is recognized as the difference between the income received and the expenses incurred, which are determined in accordance with the provisions of this chapter (clause 1 of Article 249 of the Tax Code of the Russian Federation).

At the end of each reporting period, organizations are required to calculate advance payments for income tax, the amount of which is calculated based on the tax rate and taxable profit, calculated on an accrual basis from the beginning of the year until the end of the reporting period (paragraph 2, clause 2, article 286 of the Tax Code of the Russian Federation) .

Reporting periods for profit tax payers in the general case are the first quarter, half a year and nine months of the calendar year (paragraph 1, paragraph 2, article 285 of the Tax Code of the Russian Federation).

Payment of advance payments

Chapter 25 of the Tax Code of the Russian Federation provides for three possible methods of paying advance payments:

Based on the results of the first quarter, half a year and nine months without making monthly advance payments;

Based on the results of the first quarter, half a year and nine months with the transfer of monthly advance payments in the months of the last quarter of the reporting period;

Based on the results of each month based on the actual profit received.

The first payment option can be used by organizations specified in paragraph 3 of Article 286 of the Tax Code of the Russian Federation, as well as taxpayers whose sales income, determined in accordance with Article 249 of the Tax Code of the Russian Federation, over the previous four quarters did not exceed an average of 10,000,000 rubles. for each quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation).

To determine whether a taxpayer is required to make monthly advance payments in the quarter following the end of the reporting (tax) period or not, it is necessary to calculate the average amount of sales income for the previous four quarters based on the results of the reporting period and compare them with the given limitation.

Previous quarters, in the opinion of financiers, should be understood as consecutive four quarters preceding the period in which the deadline for submitting the corresponding tax return falls (letter of the Ministry of Finance of Russia dated December 24, 2012 No. 03-03-06/1/716, dated September 21, 2012 No. 03-03-06/1/493). Since the income tax return for reporting periods must be submitted accordingly (clauses 3 and 4 of Article 289 of the Tax Code of the Russian Federation) no later than 28 calendar days from the end of the corresponding reporting period, and for the tax period, as mentioned above, no later than 28 March of the year following the expired tax period, then income from sales of the last quarter of the reporting (tax) period for which the tax return is submitted are also included in the calculation of the average amount of income.

Example 1

When filing an income tax return for the first half of 2013, an organization must determine whether it needs to make monthly advance payments in July, August and September of the current year.

When calculating the average revenue for a quarter, the taxpayer must take into account the amount of income from sales for the quarters of the second half of 2012 (third and fourth) and the quarters of the first half of 2013 (first and second).

The calculation in question is carried out only by taxpayers who use the accrual method of tax accounting. After all, for organizations that use the cash method for taxation, on average over the previous four quarters, the amount of revenue from the sale of goods (work, services) excluding VAT should not exceed 1,000,000 rubles. for each quarter (clause 1 of article 273 of the Tax Code of the Russian Federation). And this value is an order of magnitude less than the established threshold. When calculating the average sales income, the following must be taken into account.

The calculation includes only income from sales, determined in accordance with Article 249 of the Tax Code of the Russian Federation, and does not take into account non-operating income, as well as income listed in Article 251 of the Tax Code of the Russian Federation. That is, the calculation is made only in relation to proceeds from the sale of goods (works, services), property rights.

Income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (clause 1 of Article 271 of the Tax Code of the Russian Federation).

Thus, the average amount of income from sales for the previous four quarters is determined as follows: income from sales for each of the previous four quarters, including the last quarter of the reporting period, is summed up. The resulting population is then divided by four (the arithmetic mean is calculated). In this case, four consecutive quarters are taken into account, regardless of whether they belong to the same tax period or to different ones.

If the average sales revenue does not exceed 10,000,000 rubles. (although in one or more quarters its value may exceed the specified threshold), then in the next quarter the taxpayer does not have to pay monthly advance payments.

If this limit is exceeded, the taxpayer loses the right to pay only advance payments for the reporting period starting from the quarter following the quarter in which such an excess occurred (letter of the Federal Tax Service of the Russian Federation for Moscow dated December 1, 2009 No. 16-15/125940), and moves on to the second option of paying advance payments. The provisions for determining the amount of monthly advance payments are determined by paragraphs 3-5 of paragraph 2 of Article 286 of the Tax Code of the Russian Federation. This option is used by most organizations.

In order to take advantage of the third option for making advance payments, the organization must notify the tax authority of the transition to making advance payments based on the actual profit received no later than December 31 of the year preceding the tax period in which such a transition occurs (paragraph 8, paragraph 2, art. 286 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated July 12, 2011 No. ED-4-3/11206).

- no monthly advance payments

The amount of the advance payment for income tax for the reporting period (APotch per) is calculated according to the formula (paragraph 2, paragraph 2, article 286 of the Tax Code of the Russian Federation):

AP0TCH. lane = NB X

where NB is the tax base of the reporting period, calculated on an accrual basis from the beginning of the year to its end; C - tax rate.

The amount of the quarterly advance payment that the organization must pay to the budget based on the results of the corresponding reporting period (APkv additional) is determined from the expression (paragraph 5, clause 1, article 287 of the Tax Code of the Russian Federation):

AP sq. additional = AP report. lane - AP prev. lane

Where AP before lane- the amount of the advance payment calculated based on the results of the previous reporting period of the current tax period.

As you can see, the amount of the quarterly advance payment at the end 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, half-year, nine months), taking into account the previously calculated amounts of advance payments.

The Presidium of the Supreme Arbitration Court of the Russian Federation in the Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation (reported by the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98, hereinafter referred to as review of practice No. 98), indicated that paragraph 1 of the article 287 of the Tax Code of the Russian Federation, establishing the rule on the offset of advance payments made against the payment of subsequent advance payments and tax calculated based on the results of the tax period, reflects the procedure for determining the tax base for income tax, based on the cumulative total method. This result, as a result of the organization’s activities, should be taken into account when determining the amount of the taxpayer’s obligation to make advance payments as of the end date of the relevant period. Consequently, the excess of the amount of advance payments made at the end of a reporting period over the amount of the advance payment calculated at the end of this period is an overpaid amount that can be returned to the taxpayer in the manner established by Article 78 of the Tax Code of the Russian Federation. The specified article 78 of the Tax Code of the Russian Federation does not contain a prohibition on the return of amounts of excessive advance payments (clause 10 of review No. 98).

The above also occurs if in the reporting period the taxpayer incurred a loss - a negative difference between income determined in accordance with Chapter 25 of the Tax Code of the Russian Federation and expenses taken into account for tax purposes in the manner prescribed by this chapter. The tax base in this reporting period is recognized as equal to zero (clause 8 of Article 274 of the Tax Code of the Russian Federation). Based on this, the amount of the calculated advance payment for this reporting period will also be equal to zero: 0 (APotch per) = 0 (NB) x C.

The amount of the quarterly advance payment payable to the budget is calculated in the income tax return. Let us remind you that it must be submitted to the tax office after the expiration of the corresponding reporting period (clause 1 of Article 289 of the Tax Code of the Russian Federation) (tax return form for corporate income tax and the procedure for filling it out approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. MMV-7 -3/174).

The advance payment calculated based on the results of the corresponding reporting period is reflected on line 180 of sheet 02 “Calculation of corporate income tax” of the tax return. Parts of this payment due to the federal budget and the budget of a constituent entity of the Russian Federation are entered on lines 190 and 200 of sheet 02 of the declaration, respectively.

The actual amounts of the advance payment that should be paid to the federal budget and the budget of the constituent entity of the Russian Federation for the reporting period are shown respectively on lines 270 and 271 of sheet 02. The indicators of these lines are then transferred to lines 040 and 070 of subsection 1.1 “for organizations paying advance payments and tax on the profits of organizations" Section 1 "The amount of tax payable to the budget, according to the taxpayer" of the tax return.

To determine the amount of the quarterly advance payment payable at the end of the reporting period to the federal budget, it is necessary to subtract the indicators of lines 220 and 250 of this sheet from the indicator of line 190 of sheet 02. The amount of the quarterly advance payment payable to the budget of the constituent entity of the Russian Federation, in turn, is determined as the difference between the indicators of line 200 of sheet 02 and the totality of lines 230 and 260 of this sheet.

Note that lines 210, 220 and 230 of sheet 02 show the amounts of accrued advance payments, respectively, in total to the federal budget and the budget of a constituent entity of the Russian Federation for the last reporting period (they are reflected, respectively, on lines 180, 190 and 200 of sheet 02 of the tax return for corporate income tax for the previous reporting period). Lines 240, 250 and 260 are intended to reflect in them the amounts of tax that the organization paid outside the Russian Federation and which are subject to offset against the payment of income tax in the Russian Federation in accordance with the procedure established by Article 311 of the Tax Code of the Russian Federation (clauses 5.8 and 5.9 of the procedure for filling out tax declarations on corporate income tax (Appendix No. 3 to the mentioned order of the Federal Tax Service of Russia No. ММВ-7-3/174)).

Advance payments based on the results of the reporting period are paid no later than the deadline established for filing tax returns for the corresponding reporting period (paragraph 2, paragraph 1, article 287 of the Tax Code of the Russian Federation), that is, no later than 28 calendar days from the date of its end. If the 28th falls on a weekend (April 28 and July 28 of the current year - Sundays), then in accordance with Article 6.1 of the Tax Code of the Russian Federation this deadline (for payment) is postponed to the next working day (April 29 and July 29, respectively) .

In case of untimely payment of the advance payment calculated based on the results of the reporting period, the fiscal authorities will not miss the opportunity to charge penalties in accordance with Article 75 of the Tax Code of the Russian Federation. The tax authorities can recover their amount from funds in the organization’s bank accounts or from other property (clause 12 of practice review No. 98).

At the same time, the taxpayer cannot be fined under Article 122 of the Tax Code of the Russian Federation, since it is unlawful to hold accountable for failure to pay advance payments (paragraph 3, paragraph 3, article 58 of the Tax Code of the Russian Federation, paragraph 16 of the Review of the practice of resolving cases by arbitration courts related to the use of certain provisions of part one of the Tax Code of the Russian Federation (brought forward by the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71), resolution of the Federal Antimonopoly Service of the Far Eastern District dated February 4, 2009 No. F03-53/ 2009, Federal Antimonopoly Service of the Northwestern District dated December 21, 2006 No. A42-1441 /2006, Federal Antimonopoly Service of the West Siberian District dated July 24, 2007 No. F04-4993/2007(36611-A81-40)).

Example 2

The tax base of the organization, calculated based on the results of nine months of the current year, amounted to 480,000 rubles. For previous reporting periods, its size was respectively 300,000 rubles. (first quarter) and a loss of 50,000 rubles. (six months). The organization uses a general tax rate of 20% (2% to the budget of the Russian Federation, 18% to the budget of a constituent entity of the Russian Federation) (clause 1 of Article 284 of the Tax Code of the Russian Federation). The organization does not pay monthly advance payments during each quarter.

The amounts of advance payments at the end of each reporting period are calculated based on the tax base, calculated on an accrual basis from the beginning of the year to the end of the reporting period, and the corresponding tax rate.

At the end of the first quarter, the total amount of advance payments amounted to 60,000 rubles. (300,000 rubles x 20%), while the budget of the Russian Federation is allocated 6,000 rubles. (300,000 rubles x 2°%), to the budget of a constituent entity of the Russian Federation - 54,000 rubles. (RUB 300,000 x 18°%).

When preparing sheet 02 of the income tax return for the first quarter of 2013, the organization entered:

on lines 190, 200 - the amount of advance payments to be credited to the federal budget and the budget of a constituent entity of the Russian Federation - 6,000 and 54,000 rubles. respectively.

Since during the first quarter the organization did not pay monthly advance payments, dashes are added on lines 210, 220 and 230.

Dashes are also placed on lines 250 and 260, since the organization did not pay tax amounts outside the Russian Federation that the taxpayer could take into account towards the payment of income tax.

Based on this, the taxpayer should transfer the calculated amounts of advance payments to the budgets of the Russian Federation and a constituent entity of the Russian Federation for the first quarter (6,000 and 54,000 rubles) to these budgets no later than April 28. And they are indicated on lines 270 and 271 of sheet 02 of the declaration, and then transferred to lines 040 and 070 of subsection 1.1 of section 1 of the tax return.

The organization received a loss of 50,000 rubles for the first half of the year. The tax base in this case is recognized as equal to zero. Accordingly, the calculated advance payments for income tax and the amounts subject to payment (additional payment) to the budget at the end of the six months will also be equal to zero.

The amounts of advance payments calculated and paid by a bona fide taxpayer based on the results of the first quarter are subject to reduction and are recognized as an overpayment of tax.

When preparing sheet 02 of the tax return for the six months by an organization:

lines 210, 220, 230 - amounts 60,000, 6,000 and 54,000 rubles. respectively;

lines 280 and 281 - amounts 6,000 and 54,000 rubles. respectively.

Lines 040 and 070 of subsection 1.1 of section 1 of the tax return are crossed out, and on lines 050, 080 the same 6,000 and 54,000 rubles are indicated. respectively.

It is advisable for the taxpayer to attach a written statement to the tax return for the first half of the year to offset the resulting overpayment of tax against future payments of income tax (clause 4 of Article 78 of the Tax Code of the Russian Federation).

After all, tax authorities have the right to independently offset the amount of overpaid tax only to pay off arrears on other taxes, arrears of penalties and (or) fines subject to payment or collection in cases provided for by the Tax Code of the Russian Federation (clause 5 of Article 78 of the Tax Code of the Russian Federation). If the taxpayer does not have arrears on other taxes, the tax authority does not have the right to independently (without the taxpayer’s application) offset the amounts of overpaid tax against upcoming payments for this or other taxes.

The tax authority must make a decision to offset the amount of overpaid tax against the taxpayer’s upcoming payments within 10 days from the date of receipt of the taxpayer’s application. But the fiscal authorities will reveal the overpayment of advance payments of income tax only after the completion of the desk audit. And the tax authorities must carry it out within three months from the date the taxpayer submits a tax return (clause 2 of Article 88 of the Tax Code of the Russian Federation). Consequently, the tax authorities can make the above-mentioned decision on offset after three months and 10 working days from the date of submission of the income tax return for the first half of the year.

In the mentioned review of practice No. 98, the Presidium of the Supreme Arbitration Court of the Russian Federation indicated that the period for offset of the amount of overpaid tax begins to be calculated from the date of filing the application for offset, but not earlier than from the completion of the desk tax audit for the corresponding tax period or from the moment when such an audit is due be completed in accordance with Article 88 of the Tax Code of the Russian Federation (clause 11 of practice review No. 98).

Based on the results of nine months, based on the tax base determined on an accrual basis from the beginning of the year until the end of this reporting period (RUB 480,000), the organization will have an obligation to make advance payments. The total amount of the advance tax payment will be 96,000 rubles. (480,000 rub. x 20%), of which 9,600 rub. (480,000 rubles x 2%) is sent to the budget of the Russian Federation, 86,400 rubles. (RUB 480,000 x 18%) - to the budget of a constituent entity of the Russian Federation. At the same time, the amounts payable to the budgets of the Russian Federation and the constituent entity of the Russian Federation are equal to the calculated amounts of advance payments for nine months, since the organization did not have the obligation to pay the corresponding advance payments at the end of the six months.

When preparing sheet 02 of the income tax return for 9 months of 2013, the calculated amounts of advance payments are 96,000, 9,600 and 86,400 rubles. are reflected on lines 180, 190 and 200, respectively.

It would seem that the overpayment that occurred during the first half of the year (60,000 rubles, including 6,000 and 54,000 rubles for the corresponding budgets) was not offset by the tax authorities to pay off arrears on other taxes, arrears on penalties and (or) fines payable or collection in cases provided for by the Tax Code of the Russian Federation, can be reflected on lines 210, 220 and 230 of sheet 02. But the procedure for filling out the declaration (paragraph 4, clause 5.8) requires organizations paying advance payments only at the end of the reporting period, on lines 210, 220 and 230 indicate the amounts of calculated advance payments according to the declaration for the previous reporting period. On lines 180, 190 and 200 of sheet 02 of the income tax return for the six months, dashes were entered.

Based on this, lines 270 and 271 of sheet 02 show 9,600 and 86,400 rubles, respectively. The same values ​​are transferred to lines 040 and 070 of subsection 1.1 of section 1 of the tax return for nine months.

Thus, by the deadline of October 28, the organization is supposed to transfer 9,600 and 86,400 rubles to the federal and regional budgets, because the tax authority has decided to offset the amounts of overpaid advance tax payments based on the results of the half-year (6,000 and 54,000 rubles) against upcoming payments , most likely, will be issued somewhat later than the specified date. If the organization transfers within the specified period only the differences between the due and overpaid amounts of advance payments of 3,600 rubles. (9600 -

- 6000) and 32,400 rub. (86,400 - 54,000), then the amounts of the resulting arrears are 6,000 and 54,000 rubles. tax authorities will accrue penalties for the days from October 29 to the date of the decision on offset (letters of the Ministry of Finance of Russia dated 02.08.11 No. 03-02-07/1-273, dated 07.25.11 No. 03-02-07/1-260, dated 02/12/10 No. 03-02-07/1-62).

With payment of monthly advance payments

As mentioned above, taxpayers whose sales income, determined in accordance with Article 249 of the Tax Code of the Russian Federation, over the previous four quarters exceeded an average of 10,000,000 rubles. for each quarter, are required to pay monthly advance payments in the quarter following the reporting one. Their amount is determined in accordance with paragraphs 3-5 of paragraph 2 of Article 286 of the Tax Code of the Russian Federation.

Thus, the monthly advance payment paid in the second quarter of the current year (EAP2) is equal to one third of the advance payment calculated based on the results of the first quarter of this tax period: EAP2 = (APq 1: 3), where AP quarter 1 is the advance payment calculated according to results of the first quarter of the current tax period.

In turn, the monthly payment payable in the third quarter of the current tax period (EAP3) is defined as one third of the difference between advance payments calculated based on the results of the half-year and calculated based on the results of the first quarter: EAP3 = ((AP half -AP quarter. 1) : 3), where AP floor. - advance payment calculated based on the results of the first half of the current tax period.

The monthly advance payment paid in the fourth quarter of the current tax period of the year (AAP4) is calculated as one third of the difference between advance payments calculated based on the results of nine months of the year and calculated based on the results of the half year: EAP4 = ((AP 9 months -AP half) : 3 ), where AP 9 months is an advance payment calculated based on the results of nine months of the current tax period.

Finally, the monthly advance payment due in the first quarter of the tax period (EAP1) is equal to the amount of a similar payment that the taxpayer monthly transferred to the budget in the fourth quarter of the previous tax period (EAP4 before NP):

EAP1= (EAP4 previous NP OR ((AP9 month previous NP -APpol. previous NP) : 3)).

If the amount of the monthly advance payment calculated in this way is negative or equal to zero, then the advance payments in question are simply not transferred in the corresponding quarter.

As you can see, the monthly advance payment payable during each quarter of the current tax period is determined from the estimated profit, the amount of which is determined based on the results of the previous quarter. At the same time, based on the results of the current reporting period, the size of the organization’s taxable base may be less than the taxable base of the previous period, or it may even result in a taxable loss. But this does not exempt the organization 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 thereof) will be recognized as an overpayment for income tax. In turn, the overpayment, as mentioned above, can be offset against upcoming payments for income tax or other taxes, to repay arrears and pay penalties, or be returned to the organization in the prescribed manner.

If the calculated amount of the monthly advance payment turns out to be negative or equal to zero, then monthly advance payments in the corresponding quarter are not paid by the taxpayer (paragraph 6, paragraph 2, article 286 of the Tax Code of the Russian Federation).

In the income tax return, lines 290 (total), 300 and 310 (including by budget) of sheet 02, as well as lines 120, 130, 140, 220, 230 and 240 of subsection 1.2 are intended to reflect the amounts of monthly advance payments. “for organizations paying monthly advance payments” of section 1 of the tax return.

When filling out a tax return for nine months of the current year, on sheet 02 on lines 320, 330 and 340, the organization must also indicate the amount of monthly advance payments payable in the first quarter of the next tax period.

Example 3

Let's slightly change the condition of example 2: the organization pays monthly advance payments, while in the first quarter of 2013 it had to transfer 1,200 and 10,800 rubles each month to the budgets of the Russian Federation and a constituent entity of the Russian Federation.

At the end of the first quarter, the advance payment amounted to 60,000 rubles. (300,000 rubles x 20%), while the budget of the Russian Federation is allocated 6,000 rubles. (RUB 300,000 xx 2°%), to the budget of a constituent entity of the Russian Federation - RUB 54,000. (RUB 300,000 x 18°%).

When preparing sheet 02 of the income tax return for the first quarter of 2013, the organization entered:

on line 180 - the total amount of the calculated advance payment is 60,000 rubles;

on lines 190, 200 - the amount of advance payments to be credited to the federal and regional budgets, 6,000 and 54,000 rubles. respectively.

On lines 210, 220 and 230 of sheet 02 of the declaration for organizations paying monthly advance payments no later than the 28th day of each month, the aggregate amounts of calculated advance payments according to the declaration for the previous reporting period of the given tax period and monthly advance payments due on the 28th are indicated. the th day of each month of the last quarter of the reporting period (paragraph 2, clause 5.8 of the procedure for filling out the declaration). Based on this, 36,000 rubles are entered on the indicated lines 210, 220, 230. (3600 + 32 400), 3600 rub. (1200 rubles/month x 3 months) and 32,400 rubles. (RUB 10,800/month x 3 months).

Since the indicated values ​​did not exceed the calculated amounts of advance payments for the first quarter (60,000, 6,000 and 54,000 rubles), the organization fills out a block for additional payment of tax amounts: 2,400 rubles are subject to additional payment to the federal budget (line 270). (6000 - 3600), to the budget of a constituent entity of the Russian Federation (line 271) - 21,600 rubles. (54,000 - 32,400).

The same amounts, 2,400 and 21,600 rubles, are given on lines 040 and 070 of subsection 1.1 of section 1 of the tax return.

Since the organization must pay monthly advance payments in the second quarter, it needs to fill out the corresponding block of sheet 02 - lines 290, 300 and 310. In the declaration for the first quarter, line 290 of sheet 02 indicates the total amount of monthly advance payments payable in the second quarter . This amount will be equal to the amount of the calculated advance payment indicated on line 180 of this declaration sheet, that is, 60,000 rubles. Lines 300 and 310 show the amounts of monthly advance payments to the federal and regional budgets indicated on lines 190 and 200 - 6,000 and 54,000 rubles.

Organizations, in connection with the payment of monthly advance payments for income tax, also need to fill out subsection 1.2 of section 1 of the declaration (clause 4.2 of the procedure for filling out). Lines 120, 130 and 140 reflect the amounts of monthly advance payments payable to the federal budget. They are defined as one third of the indicator given on line 300 of sheet 02. Consequently, for each line the taxpayer enters 2000 rubles. (RUR 6,000: 3).

Lines 220, 230 and 240 show the amounts of monthly advance payments payable to the budget of the constituent entity of the Russian Federation. They are defined as one third of the value indicated on line 310 of sheet 02, that is, 18,000 rubles. (RUB 54,000: 3).

If the payment amount is not divided among three payment terms without a balance, then the balance is added to the monthly advance payment at the last payment deadline (paragraph 5, clause 5.11 of the procedure for filling out the declaration).

Monthly advance payments due during the reporting period are transferred no later than the 28th day of each month of this reporting period. Accordingly, the first, second and third payment deadlines are the last day of each of the three payment deadlines for monthly advance payments falling in the quarter following the reporting period. In our case, these will be April 29 (April 28 is Sunday), May 28 and June 28.

The organization received a loss of 50,000 rubles for the first half of the year. The tax base in this case is recognized as equal to zero. Accordingly, the calculated advance payment for income tax and the amount subject to payment (addition) to the budget at the end of the six months will also be equal to zero.

The total amount of advance payments calculated and paid based on the results of the first quarter, as well as monthly advance payments for April, May and June, is subject to reduction and is recognized as an overpayment of tax.

When preparing a tax return for income tax for the first half of 2013 by an organization: - on sheet 02:

lines 180, 190, 200 are marked with dashes;

lines 210, 220, 230 - amounts 120,000 rubles. (60,000 + 20,000 + + 20,000 + 20,000), 12,000 rub. (6000 + + 2000 + 2000 + 2000)

and 108,000 rub. (RUB 54,000 + 18,000 + 18,000 + + 18,000) respectively;

lines 270 and 271 - dashes;

lines 280 and 281 - amounts 12,000 and 108,000 rubles. respectively;

lines 290, 300 and 310 - dashes;

- in subsection 1.1 of section 1 on lines 050, 080 it indicates the amounts of 12,000 and 108,000 rubles. respectively;

- in subsection 1.2 of section 1, dashes are placed on lines 120, 130, 140, 220, 230 and 240.

It is advisable for the taxpayer to attach a written statement to the tax return for the first half of the year to offset the resulting overpayment of tax against future advance payments of income tax.

Just as in example 2, based on the tax base determined on an accrual basis from the beginning of the year to the end of nine months (RUB 480,000), the organization will have an obligation to make advance payments for this period. Their total will be 96,000 rubles. (480,000 rub. x 20%), of which 9,600 rub. (480,000 rubles x 2%) are sent to the budget of the Russian Federation, 86,400 rubles. (RUB 480,000 x 18%) - to the budget of a constituent entity of the Russian Federation.

The amounts payable to the budgets of the Russian Federation and the constituent entity of the Russian Federation are equal to the calculated amounts of advance payments based on the results of nine months, since the organization did not have the obligation to pay the corresponding advance payments for the six months. And transfer 9,600 and 86,400 rubles. the taxpayer must no later than October 28.

At the end of the six months, the organization had an overpayment of 120,000 rubles. (60,000 + 20,000 + 20,000 + 20,000). And its budget components exceed the amounts due (12,000 > 9,600, 108,000 > 86,400). But, unfortunately, the tax authorities will most likely not make a decision on the submitted application to offset it against future advance payments of income tax before the specified deadline. After all, for them the deadline for making such a decision, as mentioned above, comes three and a half months from the date of submission of the income tax return for the first half of the year. Thus, the offset desired by the taxpayer will occur after the deadline for making advance payments of income tax for nine months.

Failure to transfer by the deadline of October 28 the amounts due for payment of 9,600 and 86,400 rubles. will be recognized by the fiscal authorities as arrears. In connection with this, they will accrue penalties on these amounts for the period from October 29 to the date of the decision on offset. After making such a decision, the taxpayer retains 24,000 rubles as an overpayment of tax. (120,000 - 96,000), including 2,400 rubles. (12,000 - 9,600) - to the federal budget and 21,600 rubles. (108,000 - 86,400) - to the budget of a constituent entity of the Russian Federation.

In the fourth quarter, the organization will also have to pay monthly advance payments. Moreover, the totality of them to budgets of different levels will coincide with the calculated amounts of advance payments to the budgets of the Russian Federation and a constituent entity of the Russian Federation for nine months, since the calculated advance payments for income tax for the half-year were equal to 0.

Thus, no later than October 28, November 28 and December 30 (December 28 is a Saturday), the organization will need to send 3,200 rubles to the federal budget. (9,600 rubles: 3), to the budget of a constituent entity of the Russian Federation - 28,800 rubles each. (RUB 86,400: 3).

The organization will be able to reduce the second monthly payment by the balance of the overpaid tax. Taking this into account, 800 rubles are due for transfer by November 28. (3200 - 2400) - to the federal budget and 7200 rubles. (28,800 - 21,600) - to the budget of a constituent entity of the Russian Federation.

When filing a tax return for income tax for nine months of 2013, on sheet 02 on lines 180, 190, 200, the taxpayer indicates 96,000, 9600 and 86,400 rubles. respectively.

On lines 210, 220, 230, organizations paying monthly advance payments no later than the 28th day of each month provide the amounts of calculated advance payments according to the declaration for the previous reporting period of a given tax period and the amount of monthly advance payments due on the 28th day of each month month of the last quarter of the reporting period (paragraph 2, clause 5.8 of the procedure for filling out the declaration). Since the taxpayer did not have either of these amounts, dashes are added along the indicated lines.

Dashes are also placed on lines 280 and 281, but before this the taxpayer must deposit 9,600 and 86,400 rubles. on lines 270 and 271.

In the declaration for nine months, in addition to the amounts of monthly advance payments payable in the fourth quarter (lines 290, 300 and 310), it is also necessary to provide the amounts of monthly advance payments payable in the first quarter of the next tax period. They are reflected on lines 320, 330 and 340.

Since the monthly advance payment payable in the first quarter of the tax period is equal to the amount of a similar payment that the taxpayer monthly transferred to the budget in the fourth quarter of the previous tax period, the same amounts will be paid in pairs of lines: 96,000 rubles. - on lines 290 and 320, 9600 rubles. - on lines 300 and 330, 86,400 rubles. - on lines 310 and 340.

In subsection 1.1 of section 1, on lines 040, 070, the organization indicates the amounts of 9,600 and 86,400 rubles. accordingly, in subsection 1.2 of section 1 on lines 120, 130, 140, 3,200 rubles are given, on lines 220, 230 and 240 - 28,800 rubles.

After the end of the quarter in which the taxpayer made monthly advance payments, it is necessary to again calculate the average sales revenue. If this time it again exceeds 10,000,000 rubles, then the organization continues to make monthly advance payments in the next quarter. If such an excess does not occur, then in the next quarter she has the right not to pay monthly advance payments.

The taxpayer does not need to obtain a decision from the tax authority for such exemption. The legislator has not imposed on him the obligation to notify the tax authority of a change in the procedure for paying monthly advance payments (about their non-payment) in the next quarter. Tax officials, in turn, still insistently recommend that the taxpayer report this to their inspectorate in order to eliminate questions about their non-payment in the next quarter (letter of the Federal Tax Service of Russia dated April 13, 2010 No. 3-2-09/46, Federal Tax Service of Russia for Moscow dated 01.12.09 No. 16-15/ 125940).

Based on the results of the reporting (tax) period, the advance payment (tax) payable may be less than the amount of those monthly advance payments that the organization had to transfer during the last quarter of the reporting (tax) period. In this case, penalties for late payment of monthly advance payments are subject to commensurate reduction (clause 2 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 26, 2007 No. 47).

The Ministry of Finance of Russia, in letter dated October 18, 2007 No. 03-02-07/2-168, recommended that tax authorities, when applying paragraph 3 of Article 58 and Article 75 of the Tax Code of the Russian Federation, take into account the above clarification of the Plenum of the Supreme Arbitration Court of the Russian Federation. These recommendations were communicated to lower tax authorities by letter of the Federal Tax Service of Russia dated October 31, 2007 No. ШС-6-14/847.

The senior judges did not mention the rules for recalculating penalties in Resolution No. 47. They are not in the cited letter of the Russian Ministry of Finance No. 03-02-07/2-168. The recalculation mechanism is disclosed in the letter of the Federal Tax Service of Russia dated November 13, 2009 No. 3-2-06/127. The tax authorities do not charge penalties on the amounts of monthly advance payments until the end of the reporting period.

After submitting a tax return for the reporting (tax) period, penalties are accrued on late monthly advance payments, not exceeding the advance payment calculated on the basis of profit for the last quarter of the reporting (tax) period. That is, if, according to the tax return for the reporting (tax) period, the amount of the advance payment calculated for the last quarter is less than the amount of accrued monthly advance payments for this quarter, then the tax authority charges penalties on monthly advance payments for the last quarter of the reporting (tax) period, accepting them (for calculating penalties) in amounts not higher than advance payments for this quarter.

A little later, this algorithm for proportionate reduction was presented by the Ministry of Finance of Russia in letter dated January 22, 2010 No. 03-03-06/1/15.

Example 4

Let’s use the data from example 3: in the fourth quarter, the organization must transfer 3,200 rubles to the budget of the Russian Federation on a monthly basis on October 28, November 28 and December 30, and 28,800 rubles to the budget of a constituent entity of the Russian Federation; in the fourth quarter, it made only the first two paired payments. At the end of the tax period, she must pay additionally: to the federal budget - 6,000 rubles, to the regional budget - 54,000 rubles.

The total of the listed monthly advance payments is 6,400 rubles. (3200 + 3200) to the budget of the Russian Federation and 57,600 rubles. (28,800 + 28,800) to the budget of a constituent entity of the Russian Federation - exceed, respectively, the additional tax amounts due for the fourth quarter (6400 > 6000, 57 600 > 54,000). Based on this, penalties for failure to transfer monthly advance payments to the relevant budgets by the deadline of December 30 are not accrued.

An organization may incur a loss at the end of the tax period. At the same time, it is quite possible that during the tax period the fiscal authorities assessed penalties for late transfer of advance payments based on the results of the reporting periods. The management of the tax service, based on the position set out in the aforementioned resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 47, considered that if an organization suffered a loss at the end of the tax period, then penalties accrued on the amount of late paid advance payments are subject to reversal. This operation is reflected in the “RSB” cards of the tax authority on the basis of an internal memo from the department of desk audits (letter of the Federal Tax Service of Russia dated November 11, 2011 No. ED-4-3/ 18934).

Organizations paying monthly advance payments would like to avoid having taxable profits from activities carried out in the third quarter of the year. Firstly, this will allow you to save some working capital, since in the fourth quarter of this year and the first quarter of the next you will not need to make monthly advance payments. The second positive point for the taxpayer will be that by the time the amount of tax due for the year is transferred (March 28), a decision will be made to offset the overpayment of advance payments for nine months due to a decrease in the size of the tax base compared to its value at the end of the half-year must be accepted by the fiscal authorities. And the taxpayer can painlessly reduce the amounts due for payment.

- monthly advance payments based on actual profit received

The organization has the right to pay monthly advance payments during the tax period based on the profit actually received (paragraph 7, paragraph 2, article 286 of the Tax Code of the Russian Federation). The taxpayer can switch to this option of paying monthly advance payments at his own request. At the same time, the amount of income he receives from sales and his belonging to one of the categories of taxpayers listed in paragraph 3 of Article 286 of the Tax Code of the Russian Federation do not matter.

The transition to making monthly advance payments based on the actual profit received is possible only from the beginning of the tax period. The organization must notify the tax authority of this no later than December 31 of the year preceding the tax period in which the transition to this payment system occurs. At the same time, the system for making advance payments cannot be changed by the taxpayer during the tax period.

The form of the notification is currently not established, so it can be drawn up in any written form.

The reporting periods in this case, as mentioned above, will be a month, two months, three months, and so on 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 determined in the same way as with ordinary advance payments, based on the tax rate and the actual profit received in the reporting period. The latter is calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month.

The amount of the advance payment that the organization must pay to the budget at the end of the corresponding reporting period is again calculated by analogy with ordinary advance payments as the difference between the amounts of advance payments calculated for the reporting period and the previous one. Thus, the differences between the amounts of advance payments to the corresponding budgets accrued on an accrual basis from the beginning of the year to the month of the end of the reporting period and for the previous reporting period are transferred to the budgets of the Russian Federation and the subject of the Russian Federation on a monthly basis.

The taxpayer should pay the amounts of such advance payments no later than the 28th day of the month following the month based on the results of which the tax is calculated (paragraph 4, clause 1, article 287 of the Tax Code of the Russian Federation). In case of late payment of advance payments, tax authorities may charge penalties.

Calculated monthly advance payments must be reported on your tax return. The declaration is filled out at the end of the corresponding reporting (tax) period in the same manner as when paying regular advance payments. A declaration must be submitted to the tax authority based on the results of each reporting period no later than the 28th day of the month following the month based on the results of which advance payments are calculated. That is, the declaration for January is submitted no later than February 28, the declaration for January-February is submitted no later than March 28, etc. The tax return for the tax period (for the calendar year) is submitted at the same time as the declaration by the taxpayer using the general system for calculating advance payments - no later than March 28 of the year following the expired tax period.

Example 5

From January 1, 2013, the organization switched to paying monthly advance payments based on the actual profit received. The values ​​of the tax bases, determined on an accrual basis from January 1 to the end of this month, February, March and April, were respectively: 90,000, 60,000, loss 15,000 and 80,000 rubles. The organization uses a general income tax rate of 20%, including 2% to the federal budget and 18% to the budget of a constituent entity of the Russian Federation.

The amount of monthly advance payments for January amounted to 18,000 rubles. (90,000 rubles x 20%), including to the federal budget

- 1800 rub. (90,000 rubles x 2%), to the budget of a constituent entity of the Russian Federation - 12,200 rubles. (RUB 90,000 x 18%).

Since the monthly advance payment at the end of January is the first advance payment in the tax period, the indicated amounts are 1,800 and 16,200 rubles. the organization must transfer it to the federal and regional budgets, respectively, no later than February 28.

In the income tax return for January, the organization enters on sheet 02:

on line 180 - the total amount of the monthly advance payment calculated based on the results of January - 18,000 rubles;

lines 190, 200 - the amount of monthly advance payments to be credited to the budget of the Russian Federation and the constituent entity of the Russian Federation - 1800 and 16,200 rubles. respectively;

lines 270, 271 - 1800 and 16,200 rubles.

On lines 210, 220 and 230, organizations paying monthly advance payments on actually received profits indicate the amounts of calculated advance payments according to the declaration for the previous reporting period (paragraph 3, clause 5.8 of the procedure for filling out the declaration). Since the declaration for January is the first, dashes are added on lines 210, 220 and 230 of sheet 02.

Amounts to be transferred to the relevant budgets are entered in lines 040 (1,800 rubles - to the federal budget) and 070 (16,200 rubles - to the budget of a constituent entity of the Russian Federation) of subsection 1.1 of section 1 of the declaration.

The total amount of calculated advance payments for January-February will be 12,000 rubles. (60,000 rub. x 20%), including 1,200 rub. (60,000 rubles x 2%) - to the federal budget and 10,800 rubles. (60,000 rubles x 18%) - to the regional budget.

At the end of February, the organization had an overpayment of income tax in the amount of 6,000 rubles. (18,000 - 12,000), including 600 rubles to the budgets of the Russian Federation and a constituent entity of the Russian Federation, respectively. (1800 - 1200) and 5400 rub. (16,200 - 10,800). This overpayment is subject to offset against future payments of income tax or other taxes, repayment of arrears, or return to the taxpayer in the manner prescribed by Article 78 of the Tax Code of the Russian Federation.

In the income tax return for January-February, the organization will reflect on sheet 02:

on line 180 - the total amount of the advance payment calculated based on the results of January-February - 12,000 rubles;

lines 190, 200 - the amount of advance payments to be credited to the federal and regional budgets - 1200 and 10,800 rubles. respectively;

lines 210, 220, 230 - the amounts of calculated advance payments for January - 18,000, 1800 and 16,200 rubles. respectively;

lines 270, 271 - dashes are added;

lines 280, 281 - 600 and 5400 rub.

The last values ​​are transferred to lines 050 and 080 of subsection 1.1 of section 1 of the declaration, and dashes are added to lines 040 and 070 of this subsection.

Since the organization received a loss of 15,000 rubles for January-March, the tax base is recognized as zero. Accordingly, advance payments calculated and payable to budgets by April 28 will also be equal to zero.

In this case, the amount of the calculated advance payment based on the results of January-February (12,000 rubles) and paid by a bona fide taxpayer is recognized as an overpayment of tax. And it is added to the existing overpayment for January-February (6,000 rubles).

In the tax return for January-March, the organization will reflect the calculated monthly advance payments and the resulting overpayment of tax as follows:

- on sheet 02:

lines 180, 190, 200 will be marked with dashes;

lines 210, 220, 230 will enter the amounts of 12,000, 1200 and 10,800 rubles. respectively;

lines 270, 271 will be marked with dashes;

lines 280, 281 will indicate 1200 and 10,800 rubles. respectively;

- in subsection 1.1 of section 1, lines 050, 080 show 1,200 and 10,800 rubles. respectively.

It is advisable for the taxpayer to attach a written statement to the tax return for January-March regarding the offset of tax overpayments that arose at the end of February and March against future income tax payments. Their total is 18,000 rubles. (6000 + 12,000), including 1800 rubles. (600 + 1200) to the federal budget and 16,200 rubles. (5400 + 10 800) to the budget of a constituent entity of the Russian Federation.

The calculated amount of the advance payment for January-April will be 16,000 rubles. (RUB 80,000 x 20%), including RUB 1,600. (80,000 rubles x 2%) - to the federal budget and 14,400 rubles. (RUB 80,000 x 18%) - to the budget of a constituent entity of the Russian Federation.

Since for the previous reporting period (January-March) the calculated amounts of advance payments to the corresponding budgets were equal to zero, then for the reporting period under review the calculated amounts of 1,600 and 14,400 rubles are subject to transfer to the budgets. Their organization must pay no later than May 28.

It would seem that the amounts of monthly advance payments payable can be reduced by the overpayment of advance payments for January-March. But the tax authority will most likely make a decision to offset the amount of overpaid tax against future payments after three and a half months from the date of submission of the income tax return for January-March. And if, with the first and second options for paying advance payments, the decision was “laged” from the deadline for payment by two weeks, then with the option under consideration for paying them, the time lag will be about two and a half months (the decision should be expected in the tenth day of August). Therefore, it is still more logical for the organization to pay the due advance payments.

Although the funds are in the budgets of different levels, financiers have repeatedly explained that the Tax Code of the Russian Federation does not provide for the recalculation of the amounts of penalties accrued before the tax authority made a decision to offset the amounts of overpaid tax (mentioned letters of the Ministry of Finance of Russia No. 03-02-07/1 -273, No. 03-02-07/1-260, No. 03-02-07/1-62). Tax officials will strictly follow these clarifications.

When an organization prepares a tax return for income tax for January-April: - on sheet 02 the following is entered:

on lines 180, 190, 200 - the amounts are 16,000, 1600 and 14,400 rubles. respectively;

lines 210, 220, 230 - dashes;

lines 270, 271 - amounts of 1600 and 14,400 rubles;

lines 280, 281 - dashes;

- in subsection 1.1 of section 1, lines 040, 070 indicate the amounts of 1,600 and 14,400 rubles. respectively.

As can be seen from examples 2, 3 and 5, failure to receive the income tax base in the last quarter (month) of the reporting period creates certain difficulties for the organization. The overpayment of taxes that arises in this case is not so easy to use in future calculations with the budget.

Well, then the standard for the duration of a desk audit comes into play - three months. And even if the taxpayer tries to carry out a joint reconciliation of income tax calculations with the fiscal authorities before it is completed, it will not be possible to identify an overpayment of tax, since it can only be recorded upon completion of the audit.

And although the funds of bona fide taxpayers are in the appropriate budgets, in order to avoid the accrual of penalties, they have to transfer the funds again. And only after some time will the tax authorities make a decision on overpayment of taxes. And if the time lag for organizations whose reporting period is a quarter, half a year, or nine months is not so long (two weeks), then for taxpayers who have switched to calculating monthly advance payments based on the actual profit received, it reaches two and a half months.

At the same time, for taxpayers who have switched to calculating monthly advance payments based on actually received profits, the legislator allows the amount of advance payments to be paid to the budget to be determined, taking into account previously accrued amounts of advance payments (paragraph 8, clause 2, article 286 of the Tax Code of the Russian Federation) . Previously accrued advance payments include not only those calculated for the previous reporting period, but also for the first (January), second (January-February), third (January-March), etc. up to the previous one.

I would like to once again recall the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, expressed in review No. 98. Paragraph 1 of Article 287 of the Tax Code of the Russian Federation, establishing the rule on the offset of advance payments made against the payment of subsequent advance payments and tax calculated based on the results of the tax period, reflects the procedure for determining the tax income tax base based on the accrual method. This result, as a result of the organization’s activities, should be taken into account when determining the amount of the taxpayer’s obligation to make advance payments as of the end date of the relevant period. It follows from this that when making a profit based on the results of the first quarter and nine months, and a loss for the first half of the year, the calculated advance payments for the first quarter should, without any additional effort by the taxpayer, be taken into account when determining the amounts of advance payments due for payment based on the results of nine months. But, unfortunately for him, this does not happen. It remains to be expected that at some point senior judges will speak out on this issue.

In conclusion, a few words about the payment of advance payments by organizations whose registration was carried out after the start of the calendar year. Such an organization, like most taxpayers, must make advance payments at the end of each reporting period (quarter, half-year, nine months).

The first reporting period, based on the results of which it needs to calculate and pay to the budget the amount of the advance payment of income tax, is the period from the date of state registration of the organization until the end of the corresponding reporting period (the quarter in which it was registered). The first payment must be made and the tax return must be submitted no later than the 28th day of the month following the expiration of the first reporting period.

Such an organization begins to pay monthly advance payments after the expiration of a full quarter from the date of its state registration (clause 6 of Article 286 of the Tax Code of the Russian Federation), that is, from the month following the expiration of a full quarter after said registration.

The newly created organization will only be obligated to pay monthly advance payments if its revenue exceeds RUB 1,000,000. per month or 3,000,000 rub. per quarter (clause 5 of article 287 of the Tax Code of the Russian Federation). Regardless of which month the organization’s revenue exceeds the established limit, the first monthly advance payment is paid only after a full quarter has passed from the date of state registration, because their amounts must first be reflected in the income tax return.

The newly created organization will have to pay monthly advance payments for at least three more quarters, until the sales revenue for the past four quarters averages less than 10,000,000 rubles. In this case, the organization will be able to switch to paying only quarterly advance payments based on the results of the reporting period.

Example 6

The organization was registered on April 24 of this year, and in May its revenue exceeded 1,000,000 rubles. At the end of the six-month period, the organization submits a tax return for the profit tax for the six-month period to the tax inspectorate and pays the amounts of advance payments to the budgets of the Russian Federation and the constituent entity of the Russian Federation, calculated for the period from April 24 to June 30.

At the end of September, the taxpayer submits to the tax office an income tax return for nine months, in which he must indicate the amounts of monthly advance payments due in the fourth quarter of 2013 and the first quarter of 2014. At the same time, based on the results of nine months, he pays the amounts of advance payments, determined as the difference between the amounts of advance payments calculated for nine months and half a year.

Consequently, the organization will become obligated to make monthly advance payments only in the fourth quarter of the year.

IMPORTANT:

Reporting periods for taxpayers who calculate monthly advance payments based on the actual profit received are one month, two months, three months, and so on until the end of the calendar year (paragraph 2, clause 2, article 285 of the Tax Code of the Russian Federation).

The indicator of revenue from the sale of goods (work, services), property rights does not include the amount of VAT and excise taxes presented for payment to customers (paragraph 2, subparagraph 2, clause 1, article 248 of the Tax Code of the Russian Federation).

If the organization’s activities in any quarter turn out to be less profitable than in previous quarters of the tax period, the taxpayer has the right to apply for a refund of overpaid advance payments.

If the 28th falls on a weekend (April 28 and July 28 of the current year - Sundays), then in accordance with Article 6.1 of the Tax Code of the Russian Federation this deadline (for payment) is postponed to the next working day (April 29 and July 29, respectively) .

The amounts of advance payments calculated and paid by a bona fide taxpayer based on the results of the first quarter are subject to reduction and are recognized as an overpayment of tax.

The period for offset of the amount of overpaid tax begins to be calculated from the date of filing the application for offset, but not earlier than from the moment of completion of the desk tax audit for the corresponding tax period or from the moment when such an audit should be completed in accordance with Article 88 of the Tax Code of the Russian Federation ( paragraph 11 of practice review No. 98).

The overpayment, as mentioned above, can be offset against upcoming payments of income tax or other taxes, to repay arrears and pay penalties, or be returned to the organization in the prescribed manner.

If the payment amount is not divided among three payment terms without a balance, then the balance is added to the monthly advance payment at the last payment deadline (paragraph 5, clause 5.11 of the procedure for filling out the declaration).

The total amount of advance payments calculated and paid based on the results of the first quarter, as well as monthly advance payments for April, May and June, is subject to reduction and is recognized as an overpayment of tax.

Based on the results of the reporting (tax) period, the advance payment (tax) payable may be less than the amount of those monthly advance payments that the organization had to transfer during the last quarter of the reporting (tax) period. In this case, penalties for late payment of monthly advance payments are subject to a proportionate reduction.

If for the reporting (tax) period the amounts of advance payments calculated for the last quarter are equal to or exceed the amounts of monthly advance payments accrued for the same quarter, then the calculation of penalties for late payment of monthly advance payments is made based on the accrued amounts that the taxpayer had to pay within quarter.

If there is a loss at the end of the reporting period, the amount of the advance payment payable to the budget is zero.

The tax return based on the results of the tax period (for the calendar year) is submitted within the same period as the declaration by the taxpayer using the general system of calculating advance payments - no later than March 28 of the year following the expired tax period.

Officials (first the Ministry of Finance of Russia, and then the Federal Tax Service of Russia), when approving the procedure for filling out the income tax return, very strictly read the norm of paragraph 5 of paragraph 1 of Article 287 of the Tax Code of the Russian Federation that advance payments based on the results of the reporting period are counted against the payment of tax on the results of the next reporting (tax) period.

If the taxpayer tries to carry out a joint reconciliation of income tax calculations with the fiscal authorities before it is completed, then it will not be possible to identify an overpayment of tax, since it can only be recorded upon completion of the audit.

A full quarter for tax purposes means three full months. In this case, the quarters are counted from the beginning of the calendar year (paragraph 2, paragraph 4, article 6.1 of the Tax Code of the Russian Federation).

Vladimir FEDOROVYCH, expert "PBU"

Tell me, our organization has an overpayment for income tax (line 280,281 of the income tax return), and we also pay advances (advance payments at the end of the reporting period with monthly advance payments during the quarter). The question is: can we offset the overpayment of income tax against the payment of advance payments for this tax?

An organization can offset an overpayment of income tax against advance payments for this tax.

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

The procedure for refunding (offsetting) taxes (advance tax payments, fees, penalties and fines) depends on the reason why the organization overpaid the budget and the method in which it is returned. There are three options*:

· the organization, on its own initiative (including by mistake), transferred an excess amount of tax (advance payment of tax, fee, penalty, fine) to the budget and offsets it against existing arrears or against upcoming mandatory payments to the budget;

· the organization, on its own initiative (including by mistake), transferred an excess amount of tax (advance tax payment, fee, penalty, fine) to the budget and returns the resulting overpayment to its current (personal) account;

· an excess amount of tax (advance tax payment, fee, penalty, fine) was forcibly collected from the organization by the tax inspectorate.

Overpayment notification

Both the organization itself and the tax office can detect an overpayment.

If an overpayment is discovered by the tax inspectorate, then within the next 10 working days it must notify the organization about this in writing (clause 3 of article 78 of the Tax Code of the Russian Federation). The notification form was approved by order of the Federal Tax Service of Russia dated December 25, 2008 No. MM-3-1/683.*

Application for credit

There is no standard sample application for credit, so it can be compiled in any form. The tax office must make a decision on the offset within 10 working days from the date of receipt of the application from the organization. This procedure is provided for in paragraph 4 of Article 78 of the Tax Code of the Russian Federation.

An application can be submitted:

· on paper signed by a representative of the organization;

· in electronic form via telecommunication channels with an enhanced qualified electronic signature.

This is stated in paragraph 4 of Article 78 of the Tax Code of the Russian Federation.

In the application for offset it is not necessary to indicate the specific amount of the upcoming payment, against which the organization asks to offset the overpayment (letter of the Ministry of Finance of Russia dated September 2, 2011 No. 03-02-07/1-315). This method can be used if, at the time of filing the application, the amount of arrears against which the offset is expected has not yet been determined (for example, if the application for offset was submitted before the preparation of the tax return). Once the amount of the arrears becomes known, the entire amount of the existing overpayment will be used to repay it*.

Restrictions on credit

As a general rule, overpaid amounts can be offset against arrears or against future payments within the limits of the taxes of the corresponding group (federal, regional, local)*. This offset procedure is provided for in paragraph 1 of Article 78 of the Tax Code of the Russian Federation. Taxes that belong to one group or another are listed in Articles 13–15 of the Tax Code of the Russian Federation. At the same time, the Unified Agricultural Tax, the simplified single tax and the UTII are recognized as federal taxes (clause 7 of Article 12 of the Tax Code of the Russian Federation). The possibility of offset does not depend on the standards for the distribution of taxes between budgets of various levels and extra-budgetary funds. For example, an overpayment of VAT can be offset against income tax or UTII. The same procedure applies to penalties accrued on relevant taxes. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated August 18, 2009 No. 03-02-07/1-401, dated September 4, 2008 No. 03-02-07/1-363.

Advance payments for income tax. Overpayment to the budget. How to return overpayment of income tax? Read the information in the article.

Question: Transferred loss at the beginning of 2017 - 31,299,442 loss for the 1st quarter of 2017 - 26,574,907 Now I am clarifying for the 1st half of the year, since there were not many supporting documents and the company turned a profitprofit for the 1st half of 2017 - 10,714,227 /50% = 5,357,114 20% - 1,071,422 3% - 160,713 17% - 910,709 We have never made a profit before and, of course, we have never paid either advance payments or the tax itself. Question: When should I pay? Is it possible in one stage or in several? In the future (for 9 months and 12 months), according to economists’ forecasts, the enterprise will again be at a loss…. Question: Now we will pay for the 1st half of the year, and in the future we are again at a loss, then what about the payment for the 1st half of the year, how to take all this into account in the accounting accounts? Will this payment be refundable at the end of the year?

Answer: At the end of the six months, based on the declaration data, by July 28, the organization is obliged to pay an advance payment of income tax for the six months in the amount of RUB 1,071,422. If an organization pays monthly advance payments (the amount of revenue for the last four quarters exceeded an average of 15 million rubles for each quarter), then it is necessary to calculate their amount for the 3rd quarter, which is payable on time: for July - 28.07, August - 28.08, for September - 28.09. The law allows for early payment of taxes.

The monthly advance payment for the 3rd quarter is calculated using the formula: Advance payment for half a year - advance payment for 1 sq.m. / 3. Based on the organization’s data, it will be: (1,071,422 - 0) /3, i.e. in July and August the amount will be 357,141 rubles, in September 357,140 rubles. Accounting entry for advance payment for income tax Dt 99 Kt 68.

The fact that at the end of 9 months the organization will again receive a loss does not affect the payment of advance payments. For late payment of tax, the tax inspectorate will charge the organization a penalty (Article 75 of the Tax Code of the Russian Federation).

The organization has the right to offset or return the resulting overpayment of income tax in the future; this issue is regulated by Article 78 of the Tax Code of the Russian Federation.

The overpayment can be offset against future payments for income tax or other taxes (fines, fines) at the appropriate budget level (federal, regional, local). The offset is made on the basis of an application for offset in the form approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182.

In order to return the overpayment of tax to the organization’s account, you must submit an application to the tax office in the form approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182. The application is submitted on paper or electronically. You can submit it within 3 years from the date of the overpayment. Before returning, the inspection will send the overpayment to account for arrears, if any. Previously, at the initiative of the inspection, a reconciliation of calculations with the budget can be carried out. The decision to return is made within 10 days from the date of receipt of the application. If a reconciliation was carried out, then from the date of signing the reconciliation report. The inspection is obliged to notify the organization within 5 days of consent or refusal of return. The organization must return the overpayment within one month from the date of receipt of the application.

How to transfer income taxes quarterly

The deadline for transferring the advance payment for income tax is no later than the 28th day of the month following the reporting period (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation).

Calculate your monthly income tax payment during the second quarter using the formula:

Calculate the monthly payment during the third quarter using the formula:

Calculate the monthly payment during the fourth quarter using the formula:

Transfer monthly advance payments to the budget no later than the 28th day of each month of the quarter (clause 1 of Article 287 of the Tax Code of the Russian Federation). For example, for the first quarter, make three payments: until January 28, until February 28 and until March 28.

Each month, transfer 1/3 of the quarterly advance payment that you declared in your income statement for the next reporting period. It does not matter what profit or loss the organization will make.

The company has the right to transfer advances ahead of schedule. For example, all three payments for the first quarter can be paid on January 20. And monthly payments for the next quarter - along with additional tax payment for the past quarter.

You cannot suspend advance payments; inspectors will issue a fine for this. If at the beginning of the quarter it turns out that the final profit will be less than planned, continue to make payments in the stated amounts. The overpayment will then be credited or returned.

If the amount of the quarterly payment cannot be divided by 3 without a remainder, then add the remainder to the payment for the last month of the quarter (clause 5.11 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572).

According to the calculation, the advance payment may be negative or equal to zero. Then for this quarter nothing needs to be transferred to the budget (paragraph 6, paragraph 2, article 286 of the Tax Code of the Russian Federation).

If a company receives income taxed at a zero rate, then there is no need to accrue and pay advance taxes. For example, agricultural producers who have not switched to the Unified Agricultural Tax, but meet the criteria of paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation. Since the rate is 0 percent, then the tax and advances are equal to zero (clause 1.3 of Article 284 of the Tax Code of the Russian Federation).

How to return or offset overpaid (collected) amounts - taxes, penalties, fines

If an organization has arrears on other taxes (fees, penalties, fines), then first of all the overpayment amount is used to repay it. The inspection can independently decide which arrears to count the overpayment towards and inform the organization about this.

Moreover, the inspectorate has the right to offset the overpayment to a commercial organization without the help of a court.

The organization also has the right to submit to the inspectorate an application for offset indicating which tax (fee, penalty, fine) the overpayment should be offset against. The inspectorate may preliminarily schedule a reconciliation of settlements with the budget.

In any case, the inspection makes a decision to offset the overpaid amounts against arrears within 10 working days:

• from the moment the overpayment was discovered, if the organization did not apply to the inspectorate with an application for offset against a specific payment;
• from the date of receipt of the organization’s application for offset against a specific payment (if the organization submitted such an application);
• from the date of signing the act of reconciliation of calculations with the budget (if the inspection and the organization carried out a reconciliation);
• from the moment the court decision comes into force (including if the organization has achieved offset through the court).

This procedure is provided for in paragraph 5

An overpayment cannot be used to pay off tax arrears or arrears of penalties and fines of another taxpayer. Such an offset is not provided for by the Tax Code of the Russian Federation ().

Offset against upcoming payments

If the organization does not have arrears on other taxes (fees, penalties, fines), the overpayment can be offset against upcoming payments to the budget. The tax office makes such a decision based on the organization’s application. They can preliminarily schedule a reconciliation of calculations with the budget.

Overpayments cannot be counted against future tax payments (fees, penalties, fines) of other taxpayers. Such an offset is not provided for by the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated March 6, 2017 No. 03-02-08/12572).

How to claim credit

Submit applications for credit using the approved form.

The application contains a line to indicate the amount sent to repay the arrears. However, at the time of filing such an application, you may not know the exact amount of the arrears against which the offset is expected. For example, if you submit an application before preparing your tax return.

If you don’t know the amount of the debt to the budget, then you don’t have to indicate the amount of the upcoming payment, against which the organization asks to offset the overpayment, in the application (letter of the Ministry of Finance of Russia dated September 2, 2011 No. 03-02-07/1-315). Once the amount of the arrears becomes known, the inspectorate will use the entire amount of the existing overpayment to pay it off.

To return the overpayment of tax to the organization’s current (personal) account, you need to submit an application to the tax office (clause 6 of Article 78 of the Tax Code of the Russian Federation). Its form was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182.

The application can be submitted to the inspection on paper or electronically (with an enhanced qualified signature via telecommunication channels). The recommended electronic format of the application was approved by order of the Federal Tax Service of Russia dated May 23, 2017 No. ММВ-7-8/478.

Before returning the overpayment amount, the inspectorate will use it to pay off arrears (if any) for other taxes (penalties, fines) (Clause 6 of Article 78 of the Tax Code of the Russian Federation). Previously, at the initiative of the inspection or organization, a reconciliation of calculations with the budget can be carried out.

Return decision

The inspectorate must make a decision on the return of the overpayment within 10 working days from the date of receipt of the application, if the reconciliation of calculations was not carried out. Or from the date of signing the reconciliation report, if there was a reconciliation. This procedure is provided for in paragraph 8 of Article 78 of the Tax Code of the Russian Federation.

The inspection is obliged to notify the organization of consent to return or refusal to return within five days from the date of the decision (Clause 9 of Article 78 of the Tax Code of the Russian Federation).

Return period

The tax inspectorate is obliged to return the overpayment within one month from the day it received the application from the organization (clause 6 of article 78 of the Tax Code of the Russian Federation).

Situation: can the tax office delay the refund of overpaid taxes for more than one month?

Yes maybe. But only for the period of a desk audit of the declaration for which the overpayment arose.

To return the overpaid amount, inspectors will first conduct a desk audit of the declaration for which the overpayment arose. The maximum period for a desk audit is three months, and for VAT declarations of foreign organizations that provide electronic services - six months (Clause 2 of Article 88 of the Tax Code of the Russian Federation).

Therefore, if an organization submitted an application for a refund of the overpayment simultaneously with the declaration on which the overpayment arose, the refund period may increase to four (six) months. The tax office is not required to pay interest on late payments within this period.

A similar point of view is in letters of the Ministry of Finance of Russia dated February 21, 2017 No. 03-04-05/9949, dated May 15, 2008 No. 03-03-06/1/317 and paragraph 11 of the letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98.

Interest for late returns

The organization has the right to receive the overpayment amount with interest accrued on it if the inspectors returned the money after the deadline. In this case, the inspectors make a decision to return the overpayment with interest and send an order for the return to the territorial department of the Treasury of Russia (clause 8 of Article 78 of the Tax Code of the Russian Federation).

That is, the overpayment with interest for the delay will be paid by the territorial department of the Treasury of Russia (clause 11 of article 78 of the Tax Code of the Russian Federation). And tax inspectors only monitor the correctness of calculation of interest, and if there is an error, then within three days they instruct the territorial department of the Treasury of Russia to pay the missing amount (clause 12 of article 78 of the Tax Code of the Russian Federation).

You can check the amount of interest using the formula:

Interest for delay in refund of overpayment of tax (fees, penalties, fines)

=

Overpayment amount

?

Number of calendar days of delay, including the day of return of funds to the organization’s account

?

Refinancing rate in effect during the period of delay

:

Number of calendar days in a year

This procedure for calculating interest is established by paragraphs

For an organization, the discovered and returned amount of income tax overpaid for previous years is an unexpected gift, but for an accountant it is an unpleasant surprise if this overpayment was not taken into account at the end of the tax period. Olga Podvolokina and Svetlana Myagkova, experts from the Legal Consulting Service GARANT, talk about accounting and tax accounting, as well as how to correct a mistake in this situation.

In 2012, according to a reconciliation with the tax office, an overpayment of income tax for previous years was revealed. At the same time, in accounting there is no difference between the debit and credit balances in account 68, the subaccount “Income Tax Calculations”. The organization submitted an application for a refund of the amount of overpaid tax to the tax office. In 2012, the tax inspectorate refunded her the amount of overpaid income tax. The organization applies PBU 18/02. How to reflect this situation in accounting and tax accounting?

Tax accounting

Overpayment of taxes is money that was overpaid or erroneously transferred to an organization in favor of the state budget. What to do if an overpayment of income tax is detected, how to offset or return it. Let's look at this question in detail.

In real life, not a single accountant lives without mistakes - this is the usual price for professionalism. First mistakes - then experience. Overpayment to the budget is a very common problem. First, let's figure out in what cases it occurs. Theoretically, there can be several options:

• an accountant's mistake, for example, an extra zero is indicated in the amount;
• the amount was transferred to the budget twice, for example, due to a bank error;
• the actual economic activity of the organization during the reporting year did not correspond to the planned one, for example, losses were received rather than income, but advance payments were transferred to the budget.

First of all, you need to decide what to do: return the amount overpaid to the budget to the organization’s account or offset it against the payment of arrears or future payments.

Possible options

The return and offset procedure is regulated by Article 78 of the Tax Code of the Russian Federation. For convenience, we present it in the form of a diagram.

The whole procedure can be represented step by step as follows:

1. We establish the fact of excessive payment to the budget.
2. We check whether there is arrears on any of the taxes, penalties or fines, against which the inspectorate can offset the overpaid amounts.
3. We check whether the declaration needs to be clarified at the same time.
4. We determine our preferences, two options are available: refund or credit.
5. We reconcile payments to the budget.
6. We are preparing the necessary applications.
7. We send the necessary package of documents to the inspection.

How to identify

Before you begin filling out an application for a refund or tax credit, you need to determine whether this treasured amount exists or is it just an accounting error in the records. So, how to identify the overpaid amount in taxes.

Step No. 1. Check your accounting.

Of course, first of all it is necessary to check the correctness of registration of transactions in the organization’s accounting records. It is quite possible that the error crept not in the payment order, but in the way the accountant compiled the posting. Particular attention should be paid to the procedure for registering transactions in specialized accounting programs.

Check what? Accounting accounts and analytics on them (KBK, subaccount, KOSGU, type of payment, etc.). Re-grading by BCC or type of transaction (fine, tax, fine) are the most common errors in accounting programs.

After checking, be sure to create a balance sheet and an account card for the period you are interested in. This is necessary to check whether the errors are fixed or not.

Step No. 2. Check with the bank.

If no accounting errors are found, check your bank statements. Are the transactions posted correctly in accounting, and did the bank execute payment orders correctly?

In the bank statement, you can verify the tax recipient, KBK and other payment details; it is against these indicators that you can verify the accounting data. Correct any errors found in your accounting. If the bank makes a mistake, contact your local branch to resolve the problem. It is worth noting that banking errors are isolated cases.

Step No. 3. Reconciliation with the Federal Tax Service on taxes and contributions.

Based on the results of reconciliation with the Federal Tax Service, we determine the overpaid amount for taxes. Now we decide what to choose: offset or issue a tax refund.

How to count

As a general rule, any federal tax, including income tax, can be offset against future payments for any other federal payment or fines and penalties to the federal budget. In this case, the existing arrears are repaid by the inspection itself and do not require the participation of the organization. However, the latter retains the right to submit an application for offset of overpayments on taxes; an application for this is submitted to the inspectorate at the place of registration of the organization in paper or electronic form.

To reflect the offset operation, according to the chart of accounts approved by Order 94n, analogous accounts are used for budgetary institutions.

Application for credit

Please note that officials have approved new unified application forms. Thus, an application for tax offset should be filled out in the new format KND 1150057, approved by Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@ (as amended on November 30, 2018). It is no longer recommended to use any form of application to the Federal Tax Service.

How to fill

First of all, we note that applying for a credit is required separately for each type of tax, fee or contribution. It is not possible to combine fiscal payments in one document.

If an organization is registered with several Federal Tax Service Inspectors at once, for example, it has several branches or separate divisions, then the document should be submitted exactly to the inspection department where the overpayment of taxes occurred.

Instructions for filling:

1. In the header of the document we indicate the TIN and KPP of the taxpayer-applicant.
2. The application number is a serial number for the current year.
3. Payer status: for an organization it is either “1” - taxpayer, or “4” - tax agent.
4. Enter the article of the Tax Code of the Russian Federation, in accordance with which we carry out the offset. Indicate the article number in the field: “176” - for VAT credit, “203” - for excise tax and “78” - for other fiscal payments (taxes, fees, contributions).
5. Select the type of payment from the list provided. For example, to offset income tax, select “1”, to offset VAT penalties, select “4”.
6. Then we determine the period or specific date for which the overpaid amount was generated. For example, for January 2019 - MS.01.2019, for the 1st quarter of 2019 - KV.01.2019, for the 1st half of the year - PL.01.2019, for the year - GD.00.2019. We indicate a specific date if the law establishes the exact date for filing a declaration or paying a tax. For example, 03/28/2019 to pay income tax.
7. OKTMO - the code corresponds to the code of the place where the taxpayer is registered.
8. Indicate the BCC corresponding to the tax, fee, contribution for which the overpayment was detected.
9. On the second sheet of the document, indicate the overpaid amount in rubles and kopecks. Then determine what the payment should be redirected to: “1” - for arrears, “2” - for future periods. Specify the tax period to be offset against future payments.
10. Enter OKTMO at the place where the payment was made.
11. BCC of the tax, fee, contribution against which the offset is made.
12. The last page (section “Information about an individual who is not an individual entrepreneur”) is not filled out by institutions.

Sample filling

How to return

It makes sense to return funds when you are sure that the organization has no debts to pay taxes, penalties and fines. Ideally, you need to obtain a reconciliation report from the tax office. Please keep in mind that the refund will be made only after the existing arrears have been repaid. Otherwise, the return application will be rejected.

If the head of the organization has decided that the overpaid amount needs to be returned, it is necessary to fill out an application for a refund of the overpayment of taxes; the terms of transfer to the organization's current account are calculated from the date of filing the application and amount to no more than one calendar month.

The return of the overpaid amount must be reflected in standard posting.

Please note that applying for a refund from the budget should take into account the current circumstances. For example, for monthly payments, such as insurance premiums or personal income tax, it makes no sense to return overpaid amounts, because next month the organization will again calculate wages and calculate payments towards insurance coverage. However, if we are talking about a company being reorganized or liquidated, then the return is justified.

You should also take into account the company's planned performance indicators. For example, if a budget institution previously provided paid services. Based on the results of the reporting provided to the Federal Tax Service, an overpaid amount of VAT was identified. However, business activity was terminated by the decision of the founder. Let us remind you that public sector employees are exempt from paying VAT on activities financed by subsidies. Consequently, the institution has no obligation to calculate and pay VAT in the current period. And it will not be possible to offset the overpayment against future VAT charges (paid services have been discontinued). It is in this case that you need to fill out an application for a refund of the overpaid tax.

But even in such a situation, the institution has the right to transfer the overpaid money to other payments. For example, to pay off debts on transport, land tax or property tax. Therefore, the decision must comply with the provisions of the law and satisfy the needs of the taxpayer.

Return Application

We emphasize that an application for a refund of overpaid tax, a sample and form of which can be downloaded below, must be drawn up, and it can be submitted in writing or electronically.

Let us repeat that the KND form 1150058 “Application for tax refund” has been changed. Use in your work the form approved by Appendix No. 8 to the Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@ (as amended on November 30, 2018).

Application for tax refund, current form

How to fill out a tax refund application

The tax refund application is filled out according to similar rules. Please note that the updated KND form 1150058 itself already contains detailed instructions and tips for filling out.

The document can only be issued in relation to a specific fiscal payment. You cannot combine several types of overpayments in one refund application. Even if the taxpayer returns overpaid penalties and fines for one fee, he will have to prepare two refund applications. One is for a tax penalty, the second application is for a refund of the fine. Since for each payment the corresponding budget classification code is determined - KBK.

Submit an application for a tax refund to the exact branch of the Federal Tax Service where the taxpayer is registered. If the overpaid amount is identified in a separate division, report it to the Federal Tax Service at the place where the OP is registered.

Instructions for filling out a tax refund application, key aspects:

1. The checkpoint should indicate the code assigned to the organization or separate division in the tax authority to which you are submitting an application for a tax refund.
2. Correctly indicate the reason for the overpayment. There are several options available to choose from. For example, if you overpaid, indicate code “1” in your tax refund application. If the taxpayer is claiming a refund of VAT or excise taxes from the budget, then enter “3”.
3. Detail the type of payment for which you are processing a refund from the budget. If you are returning the amount for the main obligation, write “1” in the return application, “4” for compensation of overpaid penalties, “5” for fines.
4. In the “Account Information” section of the tax refund application, enter the necessary information about the banking organization in which the corresponding current account is opened. Then indicate the type of account, according to the decoding indicated in paragraph 6 of the filling rules (see the KND 1150058 form itself). The recipient is the applicant organization.

Please note that there are exceptional filling rules for public sector institutions. So, for example, a budgetary institution in the “Name of the bank” paragraph must indicate the name of the Federal Treasury body in which the personal account is opened. The account number is the standard 20 characters. But the recipient of the payment for public sector employees is not the name of the organization, as, for example, NPOs or commercial firms must register. In this paragraph, you must indicate code “3” and enter the name of the body that opens and maintains personal accounts. In most cases, this is a territorial branch of the Federal Treasury.

NPOs and commercial firms do not indicate the personal account number and BCC for enrollment. But public sector institutions are required to fill out the fields. The personal account number is a unique number (can contain not only numbers, but also Latin letters). But the BCC is determined for each type of institution individually:

• autonomous ones enter zeros in the budget classification code;
• budgetary - indicate KBK 000000000000000000130;
• government - fill out the KBK in accordance with Order of the Ministry of Finance No. 132n.

The last section of the tax refund application does not need to be completed. It is intended for individuals.

Sample of filling out an application for a budget institution

Special cases

Sometimes there is an overpayment of federal taxes and an underpayment of those regulated by the subject, that is, payments are made to different levels of the budget system. This is called a violation of interbudgetary regulation, and such cases are regulated not by Article 78 of the Tax Code of the Russian Federation, but also by the Budget Code.

First of all, in such a situation, it is necessary to clarify the tax payment that caused the problem. And then, to correct the situation, write and send a letter to the tax office to clarify the details of the payment order regarding the budget classification code. It is compiled in free form and submitted in written or electronic form.

Letter to clarify details

When composing such a letter, you can use the template provided, indicating the data and details of your organization.

Ask questions and we will supplement the article with answers and explanations!