The procedure for filling out an income tax return depends on the method of making advance payments. There are three ways to pay advances on income tax:

• quarterly;
• monthly, based on actual profit;
• monthly, based on the profit received in the previous quarter.

Not everyone can pay taxes quarterly. Firstly, there is a certain list of organizational structures that pay advances only quarterly. These include budgetary institutions, representative offices of foreign companies, individual non-profit organizations, etc.

Secondly, only those organizations whose income over the previous four quarters did not exceed an average of 15,000,000 rubles are entitled to pay advances quarterly. for every quarter.

Other organizations pay tax monthly. By the way, newly created organizations also have the right to make advance payments quarterly, but only up to a certain point according to income indicators for the month or quarter.

Who must report income taxes?

The declaration must be filled out from the title page and the appendices of sheet 02. Next, sheets 03-09 should be filled out if the organization has carried out such operations.

After the necessary sections have been completed, you should begin filling out sheet 02 “Calculation of corporate income tax” and section 1.

Let's follow this order.

Filling out the title page

When filling out the title page, the TIN and KPP of the organization are indicated at the top of it. This data can be taken from registration documents. They are in extracts from the Unified State Register of Legal Entities and documents from statistics. One important point to pay attention to: the largest taxpayer indicates on the title page the checkpoint that was assigned by the interdistrict inspectorate.

When submitting the initial declaration, you should enter “0” in the “Adjustment number” field. If an organization clarifies its income tax return, then the adjustment number is indicated, starting with “1” and then depending on how many times the data is corrected.

In the “Tax (reporting) period (code)” field, you should indicate the code of the tax (reporting) period for which the declaration is being submitted. For our case, this is 9 months, or for the period from January to September. Codes 33 and 43 respectively.

The income tax return is submitted at the place of registration of the organization. To do this, the declaration must indicate the code of the tax authority in whose territory the company is registered. Forgot your code? Then use the tax service.

In the line “at location (accounting) (code)”, enter the code depending on the capacity in which the organization submits the declaration. So, for example, indicate code 214 - “At the location of a Russian organization that is not the largest taxpayer.”

Particular attention should be paid to the block of lines dedicated to reorganization or liquidation. The fact is that this data can be filled in by a successor or a liquidated organization.

So, for example, if the legal successor submits a declaration for the merged company, then data on the company that was merged (reorganized) is filled in these lines. In any case, the TIN and KPP of the successor organization are indicated at the top of the title page.

The reorganization codes can be found in Appendix 1 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572.

An example of filling out the title page of an income tax return (fragment)

Filling out attachments to sheet 02

In practice, it is customary to start filling out the declaration from Appendix No. 3 to Sheet 02. After all, the data from the specified Appendix is ​​necessary for the correct reflection of information in Appendix No. 1 and 2 to Sheet 02. The author should remember that this Appendix reflects, in particular, such operations as as the sale of depreciable property or operations under an assignment agreement.

Appendix No. 1 to sheet 02 contains information about the organization’s income received during the reporting (tax period). Lines 011–014 are intended for sales revenue, depending on what operations the organization engages in. On line 010 of Appendix No. 1 to Sheet 02, the total amount of income from sales should be indicated.

The data in this line also falls into line 040. Lines 101-106 are intended to reflect non-operating income.

An example of filling out Appendix No. 1 to sheet 02, fragment of a declaration of an organization engaged in wholesale sales

Appendix 2 to Sheet 02 reflects costs associated with production and sales, non-operating expenses and losses. In this case, special attention should be paid to tax accounting data and transactions, the general principles of which are disclosed in the accounting policy.

So, for example, lines 010-030 reflect direct expenses. And lines 040-041 reflect indirect expenses.

By the way, lines 080-110 are filled out based on the data in Appendix No. 3 to sheet 02. That is why filling out the declaration begins with the auxiliary section indicated above.

Lines 200-206 reflect non-operating expenses.

Have you adjusted the base of previous years in the current period based on the provisions of Article 54 of the Tax Code of the Russian Federation? Then fill out lines 400-403. The lines should reflect the amount of overstatement of the tax base in previous periods. It is by this indicator that the base of the reporting period is reduced.

Appendix No. 4 to Sheet 02 reflects the tax base minus losses from previous years. However, the application is included in the declaration only for the first quarter and for the tax period as a whole. Do not fill it out in 9 months.

Appendix No. 5 to sheet 02 is filled out by organizations that have separate divisions. The procedure for filling out an income tax return in this case has a number of specific features. In particular, they are related to the calculation of the share of the tax base attributable to the parent organization and division and the situation when the division is liquidated during the tax period.

Appendices No. 6, 6a and 6b to sheet 02 should be filled out only by participants of consolidated groups.

Filling out sheets 03-09

Filling out sheets 03-09 is determined by the operations that are indicated in them.

Sheet 03 of the income tax return is filled out only by tax agents who pay dividends and interest on state and municipal securities.

And sheet 04 is filled out if the organization receives, for example, dividends from equity participation in Russian and foreign organizations.

Sheet 05 serves as the basis for recording transactions with securities or financial instruments of futures transactions.

Sheet 06 is intended for non-state pension funds. The procedure for filling out the sheet has a complex structure and largely depends on the application of Tax legislation.

Sheet 07 is filled out by targeted individuals - non-profit organizations and other organizations that have targeted revenues (targeted financing) HOA organizations, for example.

And finally, Sheet 09 and Appendix 1 are filled out by organizations that are controlling persons in relation to a controlled foreign company (CFC).

After the necessary auxiliary sections and individual sheets of the declaration have been completed, you should proceed to filling out sheet 02 itself.

Filling out sheet 02

Sheet 02 is filled out based on the data specified in the appendices to it.

Lines 010-050 indicate income and expenses, on the basis of which the resulting profit or loss is calculated.

For example, line 010 is filled in based on line 040 of Appendix 1 to sheet 02. The amount of non-operating income from line 100 of Appendix 1 to sheet 02 is transferred to line 020.

Lines 030 and 040 of Sheet 02 are reflected based on the data in Appendix No. 2 to Sheet 02.

On line 060, profit or loss is calculated using a simple formula:

page 060 = page 010 + page 020 – page 030 – page 040 + page 050

Example of filling out sheet 02. Fragment of filling out data on income, expenses and results

By the way, if the result is negative, that is, the organization suffered a loss, the indicator with a minus is indicated on line 060!

Line 100 calculates the tax base for income tax according to the formula specified in the declaration. The base indicator for calculating tax is indicated on line 120.

On line 140 you should put the income tax rate (20%), which is divided into federal (3%) and regional (17%). This is a general regional rate, the value of which the region can reduce.

Example of filling out sheet 02. Fragment of filling out data on the rate

Example of filling out sheet 02. Fragment of filling out tax calculation data

Thus, lines 210-230 indicate advances for the reporting period. In our case it is:

• 9 months of 2017;
• January-September 2017.

Lines 210-230 of sheet 02 of the income tax return reflect only accrued advance payments. So, for example, if an organization transfers monthly advance payments based on the profit of the previous quarter, these lines for 9 months indicate the sum of lines 180 and 290 of sheet 02 of the declaration for the half year of the current 2017.

Organizations that pay tax monthly, based on the actual profit received, indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (January-August lines 180-200 of the previous declaration).

It may also happen that the amount of accrued advance payments for the previous period is greater than the amount of tax calculated at the end of the next reporting period. Then the overpayment is added up, which must be reflected on lines 280-281 of sheet 02.

Lines 240-260 of sheet 02 are intended to reflect tax paid outside of Russia. The procedure for crediting the specified tax in the event of a loss in the current period and the timing of the transfer have their own characteristics.

Lines 265-267 reflect the trading fee. This information is relevant for business representatives from the capital.

On lines 270-281 of sheet 02, you should indicate the tax to be paid additionally or reduced. Take accrued advance payments into account.

Lines 290-340 reflect advances for the next quarter. This line is filled out by an organization that transfers income tax monthly, based on the profit received in the previous quarter. These lines should reflect the advance payments that the organization must transfer during the next quarter.

By the way, in lines 320-340 show the amounts of advance payments for the first quarter of next 2018.

The final amount of tax to be paid or reduced should be reflected in section 1. Filling it out will not be difficult if you have all the necessary information.

Responsibility for failure to submit a declaration

As a general rule, if an organization submits declarations untimely, then this is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation).

The fine under Article 119 of the Tax Code of the Russian Federation is 5 percent of the amount of tax that should have been paid (additionally paid) on the basis of the declaration, but was not transferred within the prescribed period.

However, an organization cannot be fined under Article 119 of the Tax Code of the Russian Federation for late submission of an income tax return for the reporting period. The thing is that during the year the organization transfers advances, and not the tax itself. Therefore, the provisions of Article 119 of the Tax Code of the Russian Federation cannot be applied in such cases. But a fine may be applied under Article 126 of the Tax Code of the Russian Federation.

Let us remind you! For error-free preparation and submission of income tax returns, use the “My Business” online service. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves.You can get free access to the service right now via this link.

Based on the results of the first half of 2017, two categories of taxpayers are required to file an income tax return: those who pay advance payments of income tax to the budget for each quarter and those who make advance payments monthly, paying additional amounts at the end of the quarter.

Since 2017, a new form of profit tax return has been in force, approved by Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3/572@. Companies reported on it already in the 1st quarter of 2017.

Who serves?

The following organizations are required to report income tax and file the appropriate declaration:

• companies on OSN that are payers of income tax under Art. 246 of the Tax Code of the Russian Federation;
• companies - tax agents for profit tax, regardless of the tax system applied;
• organizations on a simplified basis (or unified agricultural tax), recognized as payers of income tax on income received from government securities (clause 2 of article 346.11, clause 3 of article 346.1 of the Tax Code of the Russian Federation).

Where to submit the declaration?

You must submit your income tax return for the first half of 2017 to the Federal Tax Service at the location of the company (paragraph 2, paragraph 4, article 80 of the Tax Code of the Russian Federation). If the company has separate divisions, then the profit declaration will have to be submitted both at the location of the head office and at the location of each OP. An exception is made for companies that are the largest taxpayers; they report to the Tax Office, where the head office is registered (clause 1 of Article 289 of the Tax Code of the Russian Federation).

How to submit?

The new income tax return form for 2017 can be submitted to tax authorities in several ways:

• transmitted on paper (in person or through a representative);
• sent by registered mail;
• transmitted via TKS in electronic format.

Moreover, the latter method is mandatory for those organizations where the average number of employees is more than 100 people (Article 80 of the Tax Code of the Russian Federation), as well as for the largest taxpayers.

Changes in income tax in 2017

Let's look at important changes in the income tax return for 2017, as well as in general in the calculation of income tax in 2017.

Taxi costs

In its letter dated 03/02/2017 No. 03-03-07/11901, the Ministry of Finance of the Russian Federation explained that the company can take into account the costs of taxi travel for an employee on a business trip as part of other expenses when calculating income tax. At the same time, as officials note, such expenses must have documentary evidence. This can be a check or receipt - that is, a BSO, issued in accordance with the requirements of current legislation. In particular, the receipt details, which must be present in the document, are listed in the appendix to the Rules for the carriage of passengers and luggage by road.

Costs for qualification assessment

If a company assesses the qualifications of its employees and is a profit tax payer:

Starting from January 1, 2017, it has the right to offset the amounts spent on the assessment by including them in income tax costs.

Corresponding amendments to the legislation were made by Federal Law dated July 3, 2016 No. 251-FZ. Offset of amounts is possible only if the assessment was carried out with a person who has an employment relationship with the taxpayer (an employment contract has been concluded), as well as if an agreement has been drawn up for the provision of qualification assessment services with a third-party organization licensed for this type of activity.

The distribution of the rate when paying income tax to budgets has changed

When preparing information for the income statement for the first half of 2017, you need to pay attention to an important change. From January 1, 2017, different rates apply for income tax. As before, profit tax is paid to the budget at a general rate of 20%. However, for 2017–2020 a different breakdown of tax payments has been established:

• 17% (not 18%) is contributed to the regional budget;
• 3% (not 2%) goes to the federal budget.

The corresponding changes were made to Article 284 of the Tax Code of the Russian Federation by Federal Law No. 401-FZ of November 30, 2016.

New rates are applied from the declaration for the 1st quarter or for January 2017, if the company submits the declaration on a monthly basis. The calculation is carried out in a similar way for the first half of 2017.

As noted above, the general rate of 20% for income tax remains the same, but the distribution of funds among budgets is different. In addition, regional authorities may reduce the rate for certain categories of income tax payers. According to the provisions of the Law, the reduced rate cannot be lower than 13.5%, however, for the period from 2017 to 2020, this threshold was reduced to 12.5%.

When filling out payment orders for the purpose of paying income tax in 2017, the accountant must be guided by the new amendments and distribute payments to budgets differently.

Limit for provision for doubtful debts

Another innovation for 2017 - the amount of the formed reserve for doubtful debts should not be more than one of the values: either 10% of the revenue for the previous tax period, or 10% of the revenue of the current reporting period (paragraph 5, clause 4, article 266 of the Tax Code RF). Changes were made by Federal Law No. 405-FZ of November 30, 2016. It is worth noting that before 2017 there were no such variations: the amount of the reserve for doubtful debts could not exceed 10% of the revenue of the current reporting period and nothing more.

What are the penalties?

We remind you that if you fail to submit your income tax return for the first half of 2017 to the tax authorities on time, the taxpayer may be subject to liability in accordance with the provisions of Article 119 of the Tax Code of the Russian Federation. Namely: a fine in the amount of 5% of the amount of income tax for each full or partial month of delay, but not less than one thousand rubles, and no more than 30% of the total amount of revenue.

The official approval of profit reporting took place in 2014 (month – November, source – order of the Federal Tax Service of Russia), and it was from the moment of summing up the results for that year that taxpayers were obliged to submit it according to the new rules. Each organization that is located on the public syst. taxation, undertakes to submit this documentation to the control authorities. You must indicate your indicators for four reporting periods. The calculation is carried out for the starting three-month period, for six months, for the 9-month reporting period and for the 12-month period. At the same time, the articles of the Tax Code of the Russian Federation do not prohibit submitting documents monthly. The key is the deadline - documentation must be submitted a maximum of 28 days after the reporting period ends.

Income tax return - instructions for filling out

In addition to the title, any organization is required to submit calculations under subsection 1.1 from the initial section of the section, sheet number 02 and the first two appendices. All other information on other sections and sheets is subject to reflection only if the companies have the corresponding expenses indicated in these parts of the form. They are also submitted by tax agents and those companies that have separate divisions.

You can download the full form of instructions for filling out the income tax return for the 1st and 2nd quarters

Income tax return for the 1st quarter of 2017 - order of filling out line by line

Taxpayers must remember: filling out the income tax return for the 1st quarter of 2017 must be carried out according to the procedure valid in 2016.

The total amount is written in line 070 from 1.1 (the numbers from lines 270 and 271 are summed up). On sheet 02, no questions should arise; they are all written down in the general order. If a reduction in payments is relevant, then the data on lines 280 and 281 are added, and what happens is recorded in 080 of the starting section.

Line 210 of the income tax return for the 1st quarter

In their entirety, advance payments are recorded precisely in line 210. If we talk about the first quarter, then the number from the 320th line of the 9-month declaration of the previous year is simply transferred here. If the organization pays only quarterly advances, then put a dash.

Line 290 of the income statement

The value from the 180th current reporting document is transferred to column 290. The 180th shows the amount of advances for the next period, which are monthly.

Line 041 of Appendix 2 to Sheet 02

The line below records fees and taxes that are considered other expenses. As you understand, this is not VAT or UTII. We are talking about transport fees, state duties, land and property fees, as well as restored VAT.

Sample of filling out the income tax return for the 1st quarter

Deadline for filing income tax returns for the 1st quarter of 2017

As was said above, the 28th is the deadline for any period. If reporting is in the first quarter, then it is April 28. The date set for the second quarter is July 28, and for the third quarter it is October 28.

How is a zero income tax return for the first quarter filled out and when is it submitted?

You need to submit documentation using this form when the company, for certain reasons, did not conduct business within a certain period of time - that is, taxation simply did not arise. In accordance with the existing Filling Procedure, data is entered into the “title”; in the initial two applications the indicators will be zero, and in section number 1.1 information on advance payments from previous periods is recorded.

The new form, together with the procedure for compiling and the electronic format of reporting, was approved by the Federal Tax Service of the Russian Federation in Order No. ММВ-7-3/572@ dated October 19, 2016. Regulatory changes are due to innovations in tax legislation, in particular the introduction of such a payment as a trade tax (stat. 410 of the Tax Code), the emergence of the obligation of controlling persons to accrue and subsequently pay tax on the proceeds of foreign companies (stat. 309.1), as well as price adjustments by employees of the Federal Tax Service for controlled transactions (stat. 105.18).

It is required to submit information even if there is no profit and a loss or zero base is reflected. In general cases, the first time to report on the new income tax return form is for 2016, while for November the report is still submitted using the old form. The declaration has undergone significant changes in the composition of sheets and lines - some have been permanently removed, new sheets 08 and 09 have been added.

Tax return for corporate income tax – changes:

• For Sheet 02 – new lines are displayed (from 265 to 267 and from 095 to 097 in the Appendix), where it is necessary to enter data on the amounts of the listed trading fee.
• According to Sheet 08, data on reverse price adjustments should be displayed if the transaction value does not correspond to the market value. Relevant for transactions involving related parties.
• According to Sheet 09, accruals of taxes on the profits of foreign controlled companies should be displayed.

The filing deadline differs depending on how advance payments are transferred to the state - quarterly or monthly:

1. Quarterly payment of advances on profits - for 2016 until 03/28/17.
2. Payment in monthly amounts with subsequent additional payment based on quarterly results - for 2016 until March 28, 2017.
3. Payment in monthly amounts from actual profits - for January 2017 until 02/28/17, and then also for 2016 until 03/28/17.

Procedure for filling out an income tax return

The 2017 income tax return is filled out from the beginning of the calendar year, all amounts are considered a cumulative total, and the indicators are given in full rubles, without kopecks. It is possible to enter data “by hand” from left to right or use a computer method. In unfilled cells, dashes are added. When entering negative values, the value “–” must be indicated in the first cell. Taxpayers do not create all sheets and attachments in a row (37 in total), but only those for which there were corresponding business transactions in the current period.

It is not required to include in the declaration:

1. Special sections intended for completion by individual taxpayers.
2. Sheets for which there is no data to fill out.

Must be submitted to all businesses:

1. Title page indicating registration information.
2. Subsection 1.1 indicating the amount of tax to be transferred.
3. Sheet 02 containing the tax calculation.
4. Appendix 1 with a breakdown of income indicators, including non-operating ones.
5. Appendix 2 with a breakdown of expense indicators, including non-operating and equivalent losses.

Available if needed:

1. Subsection 1.2 – if the tax is paid in advance payments on a monthly basis.
2. Subsection 1.3 – if the tax agent pays income to other legal entities. persons and withholds tax from such payments.
3. Appendix 3 – if the corresponding operations were performed in the current period.
4. Appendix 4 – if losses are included in the calculation of the taxable base.
5. Appendix 5 – if the enterprise has branches/separate divisions.
6. Appendix 6 to 6b - if the calculation is made according to the consolidated taxable tax.
7. Sheet 03 – if the taxpayer pays interest/dividends on government securities, the section is filled out by tax agents.
8. Sheet 04 – intended for organizations receiving income from securities if taxes were not withheld by the payer of the amounts.
9. Sheet 05 - to reflect various operations on financial transactions.
10. Sheet 06 – for NPF.
11. Sheet 07 – for charitable institutions; NPO; enterprises benefiting from targeted funds.
12. Sheet 08 – if the base is being adjusted.
13. Sheet 09 – for calculating tax on foreign companies.
14. Appendix 1 – income not taken into account is indicated.
15. Appendix 2 – is filled out by tax agents when making settlements with individuals on dividends, repo transactions, loans issued in the form of securities.

How to fill out an income tax return - algorithm:

• Title page – information and registration information about the company is entered, the reporting period code is indicated.
• Then all Appendixes to Sheet 02 are filled out.
• After that, based on the Appendices, data is entered into Sheet 02 on tax calculation.
• At the end, the subsections of Section 1 are filled in depending on the method of paying tax advances.
• The numbering is sequential, starting from the title page - code 001.
• When filling out by computer, the Courier New font with a size of 16 to 18 is used. If the form is compiled manually, blue/black or purple ink is allowed.
• Rounding of indicators is carried out according to the rules of mathematics to full rubles.
• It is prohibited to correct errors; double-sided printing on sheets is not allowed.

Income tax return 2017 – example of filling out

Let's look at the procedure for generating a declaration using a specific example. Let’s say that an enterprise operates without separate divisions and compiles only sections/sheets that are mandatory for all taxpayers. Typically, profit reporting does not cause any difficulties for accountants, except for filling out page 210, which requires special attention.

How to fill out line 210 of your income tax return

Page 210 is filled out depending on how the company pays income tax - monthly or quarterly advance amounts. It is necessary to take into account the calculated tax, as well as advance payments. When entering data, be guided by the following points:

• If an enterprise pays tax only based on the results of the reporting period/quarter, it is necessary to reflect on page 210 the amounts from the previous declaration on page 180.
• If an enterprise pays taxes monthly based on actual profit, the data from the declaration for the previous period should be reflected on page 210 (for example, for January-May when filling out a half-year report) on page 180.
• If the company pays taxes in monthly amounts with an additional payment/reduction based on the results of the quarter, on page 210 you should enter data from the declaration for the previous period. More precisely, the amount of accrued tax is taken from page 180 and advance payments for the next quarter (also from the declaration for the previous period) on page 290.

Initial data for filling out the declaration - example:

• Reporting period – 6 months.
• Profit for 6 months – 3200000 rub.
• Tax for 6 months. – 640,000 rubles, including federal – 96,000, regional – 544,000 rubles.
• Profit for 1 quarter – 1,400,000 rub. (information taken from previous report).
• Tax for 1 sq. – 280,000 rubles, including federal – 42,000, regional – 238,000 rubles.

The total additional payment for the six months is = 640,000 – 280,000 = 360,000 rubles, of which 54,000 rubles need to be paid to the federal budget, and 306,000 rubles to the regional budget.

How to check your income tax return

To be sure that the return is correctly prepared, the taxpayer can check the reporting benchmarks. A complete list of relationships is contained in Letter of the Federal Tax Service of the Russian Federation No. ED-4-3/12317@ dated July 14, 2015. In particular, the document describes how:

• Check the indicators of sheet 02 - on lines 090 (benefits), 120-130 (base) and 140-170 (rates). In this case, special attention is paid to checking investment activities, the procedure for using benefits and the application of reduced rates. And for insurance companies, the declaration data is reconciled with the accounting records. reporting.
• Check the compilation of Appendices 4, 5 to sheet 02.
• Check the composition of Sheet 03.

Updated income tax return 2017

In some situations, a taxpayer may need to adjust its income tax reporting. For example, when gross errors were discovered in the preparation of the form, which resulted in a reduction in the tax base. In this case, you need to make corrections yourself and submit an updated declaration in the form valid for the period of adjustment (stat. 81, clause 5 of the Tax Code). The new form is used when preparing reports for current periods.

Important! The tax legislation of the Russian Federation allows not to submit clarifications if the error is insignificant, that is, does not lead to an understatement of the tax base (stat. 81 clause 1 of the Tax Code). However, the company can optionally submit an adjustment in this situation.

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