How to fill out an income tax return for the year - this question is not difficult to answer if you know what the key differences are in the declarations generated for reporting periods and at the end of the year. Let's look at what these differences are.
What is different about the procedure for filling out an income tax return for the year?
The profit declaration is formed on the same form, regardless of which period it is compiled for:
- for the reporting period, which can occur either monthly or quarterly, but its length will be counted each time from the beginning of the year;
- for a tax year equal to one year.
You can download the current declaration form.
The result of the declaration drawn up for the reporting period is the accrual of an advance payment, which is calculated in the same way as the tax for the year. That is, the full amount of tax for the corresponding period is calculated, and to determine its amount payable, falling on a period of time not taken into account in previous reporting, the total amount of advances paid for the entire reporting period is subtracted from this total amount.
The rules for filling out the declaration for the reporting and tax periods are contained in the same document that approved the declaration form (Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@), and they are given in a single text highlighting the individual features inherent in declaration drawn up for a particular period. Thus, this document will also answer the question of how to fill out the income tax return for the year.
An analysis of these rules allows us to assert that the preparation of an annual declaration in its main points is similar to the procedure for filling out a similar report for the reporting period. But there are also differences. And they consist in the following points:
- for the annual declaration, a separate set of reporting period codes is used, indicated on the title page, the choice from which, just as for the reporting period, is determined by 2 circumstances: who calculates the tax (an individual taxpayer or their group) and what frequency of accrual of advances he has chosen;
- in the annual declaration there are no accruals of advances intended for payment in subsequent periods, due to which there is no need to enter data in subsection 1.2 of section 1 and in lines 290-340 of sheet 02;
- for the annual declaration, a broader list of sections is established if there is information that requires inclusion in them (sheets 07, 08, 09, appendices to sheet 09, appendix No. 4 to sheet 02), and the last of the appendices is included not only in the annual report, but also in the declaration for the 1st quarter.
Line 210 of sheet 02: example of calculating the amount to fill out
The issue of filling out line 210 of the profit declaration for the year on sheet 02 requires special consideration. It shows the amounts of advances accrued for the tax period. Data sources for determining the amount of advances will vary, and in some situations additional calculations will be required. What determines the value shown in sheet 02 of the income tax return on line 210 for the year? Two points play a role here:
- the frequency of accrual of advances chosen by the taxpayer (monthly based on actual profit or quarterly);
- application by a taxpayer with an average quarterly income of no more than 15 million rubles provided to him by clause 3 of Art. 286 of the Tax Code of the Russian Federation the right to pay advances only based on the results of quarterly reporting periods.
Using the right to pay advances only based on the results of quarterly calculations is essentially equivalent to paying advances from actual profits for tax periods calculated quarterly. Accruals of those amounts that will represent payments made in the quarter following the reporting period do not occur when this right is applied. Monthly calculation of advances based on actual profits has similar consequences. That is, in order to find out what amount should be reflected in line 210 of sheet 02 for the year when using each of these calculations, it is enough to look at the amount indicated in line 180 of the same sheet of the declaration for the last reporting period:
- for 9 months, if the right to pay advances is used only based on the results of quarterly reporting periods;
- for 11 months, if advances are calculated monthly based on actual profits.
But in a situation where the taxpayer also fills in lines 290-340 in the interim reports submitted quarterly, he will need to calculate the amount entered in line 210 of sheet 02 for the year. Here you need to add the value indicated in line 180 of sheet 02 of the declaration for 9 months, and the amount reflected in the same sheet on line 290.
Let us show how the figure is formed in line 210 of sheet 02 in the profit declaration for the year using the example of filling it out.
Let’s assume that in the profit declaration for 9 months, the organization showed 180,000 rubles in sheet 02 on line 180. tax, and on line 290 of the same sheet (as advances payable monthly during the 4th quarter) - the amount of 20,000 rubles.
With such data in the annual profit declaration, the figure in line 210 of sheet 02 will be equal to 180,000 rubles. + 20,000 rub. = 200,000 rub.
See also:
- “How to fill out line 220 of sheet 02 of the income tax return?” ;
- “How to calculate line 290 of sheet 02 of the income tax return?” .
When do you submit your annual income tax return?
Another difference between the annual declaration and the intermediate ones is that they are submitted at different times, despite the fact that for each of these documents the 28th becomes a significant date. Interim reports are submitted no later than this date in the month following the end of the reporting period, i.e.:
- for advances accrued monthly from actual profits - monthly (11 times a year);
- for quarterly accrued advances - quarterly (3 times a year).
When do you submit your annual income tax return? No later than March 28 of the year following the end of the tax period specified in this declaration.
Each of these deadlines may be shifted to a later date if a particular day falls on a weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). In 2019, March 28 is a working day. Therefore, there will be no transfers for the declaration for 2018.
Read more about the deadlines for submitting the declaration for the year.
Results
The annual profit declaration is prepared on the same form and according to the same principles as interim reports. However, the declaration generated annually has a number of differences. These differences include:
- the use of special codes to indicate the reporting period;
- no need to accrue advances for subsequent periods;
- your own set of sections that require filling out if there is data to be entered into them.
Another difference is the deadline for submitting the declaration. By year, it is submitted only in the 3rd month coming after the end of this year, in contrast to interim reports submitted in the next month following the reporting period.
For companies on the general taxation system, the main budget payment is income tax. It is necessary to report on it based on the results of the interim reporting periods established by Chapter 25 of the Tax Code, as well as the year as a whole. There are two options for reporting schemes, depending on how the tax is calculated. Either the company submits a declaration at the end of the 1st quarter, half a year and 9 months and the year as a whole, or based on the results of the first month, two months, three months, and so on until the end of the calendar year. The report form is the same for all cases. The current form, as well as the rules for filling out the income tax return, were approved in the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@.
Filling out a profit declaration 2017
The mentioned order of the Federal Tax Service came into force on December 28 last year, so both the profit declaration itself and the instructions for filling it out were approved, so companies had to use this form starting from the annual reporting for 2016 and throughout 2017.
This is a multi-page form, but by default only a few sections are filled out. This is the title page, subsection 1.1, sheet 02, which contains the main tax calculation, as well as appendices No. 1 and No. 2, disclosing income and expenses respectively - within the framework of sales and non-sales. All of the listed sheets must be completed, including a sample of a completed zero profit declaration for 2017 as a whole or interim reporting periods.
Other declarations presented in the form of the section are filled out and submitted to the Federal Tax Service only if the company had relevant operations or other data to be reflected in the report.
It must be said that the approved income tax return form is a universal form, as they say, for all occasions. Thus, sheet 06 of the report is filled out only by non-state pension funds. Sheet 07 is intended to reflect the receipt of targeted financing. Sheet 08 is filled out by those companies that carried out independent (symmetrical, reverse) adjustment of the tax base, tax (losses) when preparing the report for the year. As part of the annual reporting, those taxpayers who are the controlling person of a foreign company also fill out sheet 09 with appendices. The income declaration is filled out taking into account, relatively speaking, the temporary factor, or more precisely, some of its sections. Thus, filling out an annual income tax return presupposes the absence of subsection 1.2 of Section 1. Appendix No. 4 to Sheet 02, on the contrary, is drawn up as part of the annual return, as well as in the report for the 1st quarter.
In general, all information containing the rules for filling out the 2017 profit declaration, including cases of drawing up certain sheets of the report, is presented in the above order. In fact, these are detailed instructions, one might say, step-by-step filling out an income tax return.
Algorithm for filling out an income tax return
Let's look at the main points of filling out an income tax return in 2017 using the example of sections that are required to be completed.
The procedure for filling out an income tax return, like, perhaps, any other report, requires compliance with some general principles.
The report can be completed in printed form or using a ballpoint pen with black, purple or blue ink. Each sheet of the declaration is drawn up on a separate sheet. There should be no corrections or omissions in the completed report. Text data, for example, the name of the organization or the name of the director, is filled in capital letters. Each familiar cell can contain only one number or letter - otherwise, failures may occur when processing the report to the Federal Tax Service. A dash is placed in cells that are not filled in with values.
The title page of the declaration contains standard information about the company: name, INN, KPP, full name of the person who is responsible for filing the reports, and the number of the tax office to which the company is attached. The title also indicates information about the report itself - the period for which it is submitted and the reporting year.
This is followed by subsection 1.1 of section 1, which is called “The amount of tax payable to the budget, according to the taxpayer (tax agent).” This sheet indicates the OKTMO code, indicating the territorial affiliation of the organization. After it there is a breakdown of the total amount of the budget payment into the federal and regional part of the tax according to BCC 182 1 01 01011 01 1000 110 and 182 1 01 01012 02 1000 110, respectively, in the proportion of 3% to 17%. Let us recall that such a division of income tax deductions at a general rate of 20% into the federal budget and the budget of a constituent entity of the Russian Federation has been introduced this year. Previously the proportion was 2% to 18%. In addition, local authorities currently have the opportunity to reduce “their” part of the payment for certain categories of taxpayers to 12.5% instead of the previously effective minimum of 13.5%.
The main calculation of the tax is carried out in sheet 02. It sums up by line income from sales, non-operating income, expenses that reduce the amount of income from sales and non-operating expenses. The established tax rates are applied to the resulting tax base, thus determining the amount of tax payable. The income and expenses themselves are deciphered in Appendices No. 1 and No. 2 to Sheet 02.
Filling out an income tax return: data comparison
Filling out a tax return for income tax involves taking into account the following point. Tax calculations always occur on an accrual basis, for example, for 1 quarter, half a year and 9 months. That is, each subsequent declaration during the year also contains data on income and expenses for the previous reporting period. In this regard, it is important to correctly track the entry into the report of data relating to previously calculated advance tax payments.
The procedure for filling out a profit declaration assumes that the amounts of advances for the reporting period preceding the period for which the form is filled out are reflected in lines 210-230 of Sheet 02 of the report and make it possible to trace the correlation of values between declarations for different reporting periods during the year.
So, for example, when filling out an income tax return, a company that calculates tax based on the results of the quarter will indicate in lines 210-230 of the declaration the amount of calculated tax indicated in lines 180-200 of the previous report. An organization that pays the budget monthly based on the actual profit received will also reflect in these lines the amounts of calculated advance payments according to the declaration for the previous reporting period, only in this case it will be a monthly submitted report.
The same company that pays monthly advance payments, with the subsequent calculation of additional payments at the end of the quarter, will indicate in lines 180-200 the amount of actual tax for the previous quarter (lines 180-200) and the monthly advance payments that had to be paid in the current quarter (lines 290-310 of the report for the previous quarter).
As a result, the amounts reflected in lines 210-230 are subtracted from the corresponding values of the federal and regional part of the tax, determined on the basis of their tax base for the entire reporting period from the beginning of the year. This is how the amount of income tax to be paid is determined according to the declaration for the current reporting period.
Income tax return: sample form
In this example, we have provided a report for 9 months, filled out according to the main sections, for an organization that pays quarterly advance payments. An example of filling out a profit declaration for the year will be similar with the only difference being that code “34” will have to appear on the title page of the report as the reporting period.
What is the procedure for filling out lines 210-351 in Sheet 02 of the income tax return, with the exception of lines 260-267 and 350-351 of the 2016 income tax return?
The organization makes monthly advance payments of income tax. The organization is not a payer of the trade tax, is not outside the Russian Federation and is not a participant in regional
The form, presentation format and procedure for filling out the corporate income tax (hereinafter referred to as the Declaration, Procedure) are established by order dated October 19, 2016 N ММВ-7-3/572@. According to the letter of the Federal Tax Service of Russia dated December 21, 2016 N SD-4-3/24514 for the tax period of 2016, tax returns for corporate income tax had to be submitted in the named form.
The procedure for filling out lines 210-351 of Sheet 02 of the Declaration is established by Section V of the Procedure. According to clause 5.8 of the Procedure, lines 210-230 of Sheet 02 of the Declaration indicate the amounts of accrued advance payments for the reporting (tax) period.
At the same time, organizations paying monthly advance payments indicate on lines 210-230 the amounts of advance payments according to the Declaration for the previous reporting period of a given tax period and the amounts of monthly advance payments due for payment on the 28th day of each month of the last quarter of the reporting period.
Let us recall that the tax period for corporate income tax is the calendar year (Clause 1, Article 285 of the Tax Code of the Russian Federation). Reporting periods are the first quarter, half a year and nine months of the calendar year (first paragraph of paragraph 2 of Article 285 of the Tax Code of the Russian Federation).
When submitting the Declaration for 2016, the previous reporting period is 9 months of 2016.
Consequently, when filling out the Declaration for 2016 on lines 210-230, the total amount of advance payments for nine months of 2016 and monthly advance payments due in the 4th quarter of 2016 are indicated. In this case, the amount of the monthly advance payment payable in the fourth quarter of the current tax period is taken equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months (paragraph five, paragraph 2, Article 286 Tax Code of the Russian Federation).
Thus, on lines 210-230 of the Declaration for 2016, the sum of lines 180-210 and lines 290-310 of the Declaration for 9 months of 2016 should be reflected (see also letter of the Federal Tax Service of Russia dated July 14, 2015 N ED-4-3/12317@ " On control ratios of tax return indicators for corporate income tax"). That is, the amount of advance income tax payments actually paid in 2016 is indicated.
In accordance with clause 5.10 of the Procedure, line 270 of Sheet 02 of the Declaration indicates the amount of tax to be paid additionally to the federal budget, which is determined as the difference of line 190 and the sum of lines 220 and 250, if the indicator of line 190 exceeds the sum of lines 220 and 250 (line 190 - line 220 - line 250, if line 190 is greater than the sum of lines 220 and 250).
On line 271, the amount of tax to be paid additionally to the budget of a constituent entity of the Russian Federation is determined as the difference between line 200 and the sum of lines 230 and 260, if the indicator of line 200 exceeds the sum of lines 230 and 260 (line 200 - line 230 - line 260, if line 200 is more than the amount lines 230 and 260).
Moreover, for an organization that does not have separate divisions, lines 270 and 271 must correspond to lines 040, 070 of subsection 1.1 of Section 1 of the Declaration.
In other words, lines 270 and 271 reflect the amount of tax subject to additional payment to the budget for 2016, defined as the difference between the amount of actually accrued tax reflected on line 190 of the Declaration (clause 5.7 of the Procedure) and the amount of advance payments paid during the tax period.
If the advance payments paid exceed the amount of calculated tax reflected on line 190 of the Declaration, the difference must be reflected on lines 280 and 281 of Sheet 02 of the Declaration.
According to clause 5.11 of the Procedure, lines 290-310 indicate the amount of monthly advance payments payable in the quarter following the reporting period for which the Declaration is submitted.
At the same time, lines 290-310 are not filled in in the Declaration for the tax period. This is due to the fact that the amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period (paragraph three of clause 2 of Article 286 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated 10/13/2011 N ED-4-3/16970, dated 04/14/2011 N KE-4-3/5985, dated 12/11/2009 N 3-2-10/30). That is, the amount of the advance payment due in the 1st quarter of 2017 is equal to the amount of the advance payment due in the 4th quarter of 2016.
Lines 320-340 in the Declaration for the tax period are also not filled out, but are filled out in the Declaration for nine months, and they indicate the amount of monthly advance payments payable in the first quarter of the next tax period. The amount of monthly advance payments for the first quarter is taken equal to the amount of monthly advance payments payable in the fourth quarter (except for the cases specified in clause 4.3 of the Procedure).
Prepared answer:
Expert of the Legal Consulting Service GARANT
professional accountant Bashkirova Iraida
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of RSA Vyacheslav
At the end of each reporting period, all companies are required to submit a tax return, which indicates the amount that is payable to the state. Line 210 of the income tax return shows the amount of advance contributions that the company will have to pay. We will analyze in detail how to fill out line 210, and what nuances need to be taken into account when filling it out.
What does line 210 of the income tax return consist of?
When completing line 210, it is important to know how your company pays down payments, monthly or quarterly. This determines what will be written to the line. We will look at what line 210 consists of, how to fill it out correctly, and what needs to be taken into account when filling it out.
We remind you that the tax service approved the profit declaration form by order dated 10/19/2016 N ММВ-7-3/572.Line 210 of the income tax returnis located on the continuation of sheet 02.
How to fill out line 210 income tax returns
Filling out depends on whether your company pays upfront fees monthly or quarterly. It is important to remember this nuance when filling out line 210. We've covered both options - choose the instructions that suit your company.
How to fill out line 210 if the company pays advances monthly
Companies that pay advance payments of income tax monthly based on the profit of the previous quarter fill out lines 210-230 as follows:
- the amount of advance payments on the declaration for the previous reporting period. Take these values from lines 180-200 of Sheet 02 for the last quarter.
- the amounts of advances that had to be paid no later than the 28th day of each month. Take these values from lines 290-310 of the tax return for the previous quarter.
How to fill out line 210 if the company pays advances quarterly
According to the procedure for filling out a tax return, when making quarterly advance payments on lines 210–230, you must indicate the amount of advance payments on the return for the previous reporting period (if it is included in the current tax period). Thus, to fill out line 210 of the income tax return for the 3rd quarter of 2018, transfer the data from line 180 of Sheet 02 of the return for the 2nd quarter of 2018.
What else should be reflected in line 210 of sheet 2
Regardless of the method of payment of advance payments for income tax, terms 210–230 reflect the amount of advance payments accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.
As well as the expenses associated with these incomes.
On line 010, indicate income from sales. Transfer this amount from line 040 of Appendix 1 to sheet 02. Do not include in it the income reflected in sheets 05 and 06.
To line 020, transfer the amount of non-operating income from line 100 of Appendix 1 to sheet 02.
To line 030, transfer the amount of expenses associated with production and sales from line 130 of Appendix 2 to sheet 02. Do not include in this amount the expenses reflected in sheets 05 and 06.
Transfer the amount of non-operating expenses and losses to line 040:
- from line 200 of Appendix 2 to sheet 02;
- from line 300 of Appendix 2 to sheet 02.
To line 050, transfer the amount of losses from line 360 of Appendix 3 to sheet 02. Do not include losses reflected in sheets 05 and 06 in this amount.
Calculate the total profit (loss) for line 060:
| page 060 | page 010 | page 020 | page 030 | page 040 | page 050 |
If the result is negative, that is, the organization suffered a loss, enter the amount with a minus on line 060.
Lines 070-090 Excluded income
On line 070, indicate the amount of income excluded from profit reflected on line 060 of sheet 02. For example, income from equity participation in foreign organizations. The full list of excluded income is given in paragraph 5.3 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
Line 080 is filled out only by the Bank of Russia. Place dashes on this line.
Lines 100-130 Tax base
For line 100, calculate the tax base using the formula:
Indicate negative results with a minus sign.
On line 110, indicate losses from previous years. For more information, seeHow to take into account losses from previous years for income taxes .
On line 120, calculate the tax base for calculating tax using the formula:
| page 120 | page 100 | page 110 |
If there is a negative amount on line 100, enter zero on line 120.
Fill in line 130 if the organization uses . In this case, indicate separately on the line tax base in respect of which a reduced tax rate is applied .
If the organization is engaged only in preferential activities, line 130 will be equal to line 120.
Lines 140-170 Tax rates
On line 140, indicate the income tax rate.
If the declaration is submitted by an organization with separate divisions, put dashes on line 140 and indicate only the federal income tax rate on line 150.
On line 150, indicate:
- federal income tax rate. For example, for a standard rate of 2 percent, enter "2-.0-";
- or a special income tax rate, if the organization applies exactly that. This is explained by the fact that the tax calculated at special rates is completely transferred to the federal budget (clause 6 of Article 284 of the Tax Code of the Russian Federation).
On line 160, indicate the regional income tax rate. For example, for a standard rate of 18 percent, enter "18.0-."
If an organization uses regional benefits in the form of a reduced income tax rate , on line 170 indicate the reduced regional tax rate.
Lines 180-200 Tax amount
On line 190, calculate the income tax paid to the federal budget using the formula:
| page 190 | page 120 | page 150 |
On line 200, calculate the income tax paid to the regional budget using the formula:
| page 200 | (page 120 - page 130) | page 160 | page 130 | page 170 |
If the organization has separate divisions, form the line 200 indicator taking into account the tax amounts for the divisions indicated on lines 070 of Appendix 5 to Sheet 02.
On line 180, calculate the total amount of income tax using the formula:
| page 180 | page 190 | page 200 |
Lines 210-230 Advance payments
On lines 210-230, indicate the amounts advance payments :
- on line 220 - to the federal budget;
- on line 230 - to the budget of the constituent entity of the Russian Federation.
When filling out the lines, follow clause 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
Lines 210-230 of sheet 02 of the income tax return reflect accrued advance payments. The indicators of these lines do not depend either on the amount of actual profit (loss) at the end of the reporting period, or on the amounts of advance payments for income tax actually transferred to the budget. However, they are affected by how the organization pays income tax: monthly or quarterly.
Organizations that pay tax monthly based on the profit of the previous quarter indicate in these lines:
- the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period);
- the amount of advance payments to be transferred no later than the 28th day of each month of the last quarter of the reporting period (IV quarter of last year (if the declaration is submitted for the 1st quarter of the current year)).
Situation: how to fill out lines 210-230 in the income tax return for the six months? Starting from the second quarter, the organization switched from monthly advance payments to quarterly ones.
In lines 210-230, enter the data from lines 180-200 of the declaration for the first quarter.
In lines 210-230, organizations that transfer advance payments to the budget quarterly indicate the amount of advance payments for the previous quarter. And these are the amounts that were in lines 180-200 in the previous declaration. The exception is the declaration for the first quarter, in which these lines are not filled out. This is provided for in clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
Let us explain why from the declaration for the first quarter it is necessary to take data from lines 180-200, and not lines 290-310 of sheet 02 and subsection 1.2, where accrued monthly advances are usually reflected.
The fact is that based on the results of the first quarter, it is already possible to draw a conclusion: from the second quarter, an organization has the right to switch from monthly payments to quarterly payments or not. To do this, you need to estimate the volume of revenue for the previous four quarters - in the situation under consideration, for the II-IV quarters of last year and for the first quarter of the current year. And if the proceeds from sales are not exceeded an average of 15 million rubles. for each quarter , then you no longer need to pay monthly advances. That is, in the declaration for the first quarter there is no need to fill out lines 290-310.
In the half-year declaration, when determining the amount of tax to be paid additionally (lines 270-271) or reduced (lines 280-281), you need to take into account the indicators of lines 180-200 of the declaration for the first quarter (paragraph 4 of clause 5.8 of the Procedure approved by the order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). At the same time, the amount of monthly advance payments accrued during the first quarter (lines 210-230) cannot be reflected in the half-year declaration. Even if there is an overpayment on your personal account card due to these payments based on the results of the first quarter, it can be compensated. To do this, at the end of the six months, it is enough to transfer to the budget not the entire amount reflected in lines 180-200, but the difference minus the overpayment resulting from the results of the first quarter.
Determine the balance of settlements with the budget in the half-year declaration using the formula:
If for some reason in the declaration for the first quarter the accountant declared monthly advance payments for the second quarter (filled out lines 290-310 of sheet 02 and subsection 1.2 in the declaration), then the tax inspectorate will expect the organization to pay them. In order for the inspector to reverse the accruals in the personal account card in a timely manner, inform him about the transition for quarterly payment of advances.
This follows from paragraphs 2-3 of Article 286 of the Tax Code of the Russian Federation and paragraph 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
See examples of filling out a half-year income tax return when switching from monthly advance payments based on the profit for the previous quarter to quarterly transfer of advance payments, if:
- at the end of the first quarter the organization made a profit ;
- at the end of the first quarter the organization had a loss .
Organizations that pay tax monthly based on actual profit received or quarterly indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period). That is, the data on these lines must correspond to the indicators on lines 180-200 of the previous declaration. In the declaration for the first reporting period, lines 210-230 are not filled in.
In addition, regardless of the frequency of tax payment, on lines 210-230, indicate the amount of advance payments additionally accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.
For organizations that have separate divisions, the amount of advance payments accrued to regional budgets for the organization as a whole should be equal to the sum of the indicators in lines 080 of Appendix 5 to sheet 02 for each separate division (for a group of separate divisionsvillages located on the territory of one subject of the Russian Federation), as well as by the head office of the organization.
This follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
Situation: how to fill out lines 180-210 of sheet 2 in the annual income tax return? From the fourth quarter, the organization switched from quarterly to monthly tax payments.
On line 180, indicate the total amount of income tax accrued for the year. In line 210, enter the sum of lines 180 and 290 of sheet 02 of the declaration for nine months of this year.
The organization's transition to monthly payment of tax does not affect the completion of these lines. The fact is that the income tax return only needs to reflect the accrual of tax and advance payments. Actual settlements with the budget (in particular, the order of transfer and the amount of transferred advance payments) are not shown in the declaration.
Therefore, fill out lines 180-200 in the general order:
- on line 180, indicate the total amount of income tax;
- on line 190 (200) - income tax paid to the federal (regional) budget.
This procedure is provided for in clause 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
On lines 210-230, indicate the total amount of advance payments:
- accrued for nine months. In this case, these are the amounts indicated on lines 180-200 of the declaration for nine months;
- declared for payment in the fourth quarter. These are the amounts indicated on lines 290-310 of the declaration for nine months.
Important: Since from the fourth quarter the organization switched from quarterly to monthly payment of tax, in the declaration for nine months it was necessary to declare the amount of monthly advance payments for the fourth quarter. If for some reason you did not do this, issue And submit an updated declaration in nine months.
This procedure follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
If the amount of accrued advance payments exceeds the amount of tax calculated at the end of the next reporting (tax) period, the resulting overpayment of tax is reflected on lines 280-281 of sheet 02. These lines show the final balances for settlements with budgets in the form of amounts to be reduced (p. 5.10 of the procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).
Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3/4320.
See examples of how advance tax payments should be reflected in the income tax return if:
- The organization transfers advance payments monthly based on actual profits. During the year, the amount of taxable profit decreases ;
- The organization transfers advance payments monthly based on the profit received in the previous quarter. During the year, the amount of taxable profit decreases :
- The organization makes advance payments quarterly. During the year, the amount of taxable profit decreases, but there is no loss .
Lines 240-260 Tax outside the Russian Federation
On lines 240-260, indicate the amounts of foreign tax paid (withheld) outside Russia in the reporting period according to the rules of foreign countries. These amounts are offset against tax payments in Russia in accordance with the procedure established by Article 311 of the Tax Code of the Russian Federation.
Separately reflect the amount included in the tax payment:
- to the federal budget - on line 250;
- to the budget of a constituent entity of the Russian Federation - on line 260.
On line 240, calculate the total amount of creditable tax using the formula:
| page 240 | page 250 | page 260 |
Lines 270-281 Tax to be paid additionally or reduced
Using lines 270-281, calculate the amount of tax to be paid additionally or reduced.
On line 270, calculate the amount of tax to be paid additionally to the federal budget:
| page 270 | page 190 | page 220 | page 250 |
On line 271 - additional payment to the regional budget:
| page 271 | page 200 | page 230 | page 260 |
If the results are zero, put zeros on lines 270 and 271.
If you get negative amounts, put dashes on these lines and calculate the amount of tax to be reduced.
On line 280, calculate the amount of tax to be reduced to the federal budget:
| page 280 | page 220 | page 250 | page 190 |
On line 281 - the amount to be reduced to the regional budget:
| page 281 | page 230 | page 260 | page 200 |
Lines 290-340 Monthly advance payments
Fill in lines 290-310 if the organization transfers income tax monthly based on the profit received in the previous quarter . However, do not fill out these lines in your annual declaration.
For organizations that do not have separate divisions, the advance payment to the federal budget (line 300) is calculated using the formula:
For information on the specifics of calculating tax and filling out declarations for organizations that have separate divisions, seeHow to pay income tax if an organization has separate divisions And .
Calculate the advance payment to the regional budget on line 310 using the formula:
| page 310 | monthly based on the profit received in the previous quarter.
For these lines, indicate the amounts of advance payments that will be paid in the first quarter of the next year:
Calculate the total amount of monthly advance payments on line 320 using the formula:
Section 1In section 1, indicate the final amount of tax to be paid to the budget or the amount to be reduced. Fill it out based on the data from sheets 02-06. Subsection 1.1In Section 1, Subsection 1.1 is not filled in:
In the “OKTMO code” field, indicate the code of the territory in which the organization is registered. This code can be determined using the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st, or on the website of the Federal Tax Service of Russia (indicating the inspection code). In the cells on the right that remain empty, put dashes. On line 030, indicate the budget classification code (BCC), by which the organization must transfer tax to the federal budget, and on line 060, indicate BCC to transfer tax to the regional budget. It is convenient to define these codes with using a lookup table . In line 040, transfer the amount of tax to be paid additionally to the federal budget from line 270 of sheet 02. To line 050, transfer the amount of federal tax to be reduced from line 280 of sheet 02. In line 070, transfer the amount of tax to be paid additionally to the regional budget from line 271 of sheet 02. In line 080, transfer the amount of regional tax to be reduced to the regional budget from line 281 of sheet 02. Features of reflecting trade feesThe form, electronic format of the income tax declaration, as well as the Procedure for filling it out, approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, do not provide for the possibility of reflecting the paid trade tax. Before making changes to these documents, the tax service recommends doing the following. Indicate the amount of the paid trade tax on lines 240 and 260 of sheet 02 of the declaration. Do this in the same way as when reporting tax paid (withheld) abroad that is offset against income taxes. In this case, the amount of trade duty and tax paid abroad reflected in the declaration cannot exceed the amount of tax (advance payment) that is subject to credit to the regional budget (line 200 of sheet 02). That is |
Such clarifications are contained in the letter of the Federal Tax Service of Russia dated August 12, 2015 No. GD-4-3/14174. Appendixes 1 and 2 to this letter provide examples of how trade fees should be reflected in income tax returns.
For the reflection of trade fees by organizations with separate divisions, see How to draw up and submit an income tax return if an organization has separate divisions .
Features in the Republic of Crimea and Sevastopol
Starting from the reporting periods of 2015, organizations in Crimea and Sevastopol fill out income tax returns in the same manner as Russian organizations.
Organizations in Crimea and Sevastopol can receive the status of participants in the free economic zone. If such status exists, in sheet 02 and in appendices 1-5 to sheet 02 of the tax return, in the “Taxpayer Identification” field, code “3” must be indicated (letter of the Federal Tax Service of Russia dated March 2, 2015 No. GD-4-3/3253).
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