Profit report. Advance payments of income tax at new rates

At the end of each reporting and tax period, they are obliged to submit to the IFTS a profit tax declaration.

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

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

noteif in the reporting (tax) period the organization had no profit and there was no movement on current accounts and cash desk, it can submit a single simplified declaration to the IFTS.

Profit tax declaration form

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

Note: the tax declaration form (when reporting in 2019), the procedure for filling it out and the format for submitting it in electronic form were approved by Order of the Federal Tax Service of Russia dated 10.19.2016 N ММВ-7-3 / [email protected]).

Sample of filling out the declaration in 2019

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

Income tax return deadline

Taxpayers submit declarations based on the results of each reporting and tax period.

The reporting periods for organizations that pay quarterly advances are 1st quarter, half a year and 9 months.

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

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

Deadlines for submitting tax returns for the reporting period

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

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

Penalties for late submission of the declaration:

  • RUB 1,000 - if the annual declaration has not been submitted, but the tax was paid on time, or a "zero" declaration was submitted out of time;
  • 5% of the amount payable on the declaration for each month of delay, but not more than 30% in general and not less than 1,000 rubles. - if the tax has not been paid;
  • 200 RUB - if the declaration (tax calculation) is submitted late for the reporting period.

Note: Declarations based on the results of the reporting period are inherently tax calculations, in connection with which the IFTS is not entitled to fine the organization under Article 119 of the Tax Code of the Russian Federation, if the calculation of income tax is not presented, despite the fact that in the Tax Code of the Russian Federation these calculations are referred to as a declaration. The penalty for failure to submit a calculation is charged exclusively under Art. 126 of the Tax Code of the Russian Federation.

Methods for filing a corporate income tax return

Organizations must submit declarations:

  • In the IFTS at the place of its registration.
  • In the IFTS at the place of registration of each separate subdivision.

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

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

  • In paper form (in 2 copies) personally or through your representative. Upon delivery, one copy of the reporting remains in the IFTS, and the second is marked on acceptance and returned. A stamp indicating the date of receipt of the declaration in case of disputable situations will serve as confirmation of the timely delivery of the document;
  • By mail in a valuable letter with a list of attachments. In this case, the confirmation of sending the declaration will be an inventory of the attachment (indicating the sent declaration in it) and a receipt with the date of dispatch;
  • In electronic form via TCS (through operators of electronic document management).

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

note, when submitting reports on paper, some IFTS may require:

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

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

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

How to fill out an income tax return

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

Basic rules for filling out the declaration

Filling in the income tax return through special services

You can also complete your income tax return using:

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

But first - about the general delivery of the declaration on

Terms of submission of the income tax return in 2017

Deadlines for filing income tax returns based on the results of reporting periods: as a general rule: 04/28/17, 07/28/17, 10/28/17 (postponed to Monday 10/30/17). For those calculating monthly payments based on actual profit: the 28th day of the month following the reporting one. The deadline for submitting the declaration for the year is 28.03.18.

The Tax Code of the Russian Federation provides for a fine of 5% of the unpaid tax amount payable on the basis of this declaration, for each month from the day for its submission, but not more than 30% of the amount according to the declaration and not less than 1,000 rubles ( Article 119 of the Tax Code of the Russian Federation). In addition, officials of the organization (director or chief accountant) for late submission of the declaration may be fined from 300 to 500 rubles (Article 15.5 of the Administrative Code of the Russian Federation). Important! Tax authorities cannot suspend transactions on accounts for violation of the deadline for submitting the declaration based on the results of the reporting period (ruling of the Supreme Court of March 27, 17, No. 305-KG16-16245).

Who submits income tax returns for the 1st quarter of 2017 and where

Organizations are obliged to submit declarations to the tax authorities at the end of each reporting and tax period:
  • at the place of its location,
  • at the location of separate subdivisions (each or a selected person in charge).
Taxpayers classified as the largest are presented to the tax authority at the place of registration as the largest taxpayers. Tax returns are submitted electronically if the number of the organization exceeds 100 people.

Failure to comply with the procedure for submitting a tax return will result in a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Income tax declaration form for the 1st quarter of 2017

The declaration form, as well as the electronic declaration format, were approved by order of October 19, 2016 No. ММВ-7-3 / [email protected]

What has changed in the income tax return in 2017

Major changes:

1) there is no “MP” field on the title page now;

2) added lines to reflect the trade tax, by the amount of which the taxpayer has the right to reduce the profit tax paid to the budget of the constituent entity of the Russian Federation;

3) a new line 351 appeared in Sheet 02 - "The difference between the amount of tax calculated at the tax rate of 20% and the amount of tax using reduced tax rates." This line must be filled in by participants of regional

4) the lists of codes (places of submission of the declaration, types of taxpayers, types of income, etc.) have been clarified;

5) in Appendix No. 3 to Sheet 02 of the declaration, lines 110 and 130, which were previously used to reflect income and expenses related to the exercise of rights of claim after the due date of payment, have been deleted. Also excluded line 203 of Appendix 2 to Sheet 02 of the declaration, the need for which has disappeared since 2015. Since 2015, the loss from the assignment of rights of claim after the due date of payment under the assigned agreement is accounted for in the tax base for income tax in full at a time (clause 2 of article 279 of the Tax Code of the Russian Federation)

6) line 041 of Appendix No. 2 to Sheet 02 of the declaration now reflects not only taxes included in the tax base for income tax, but also contributions;

7) the declaration is supplemented with Sheet 08 for the taxpayer to independently adjust the tax base if he applies prices in a transaction with an interdependent person that do not correspond to market prices. At the same time, line 107 was excluded from Appendix 1 to Sheet 02 of the declaration;

8) Added Sheet 09 to reflect the profits of controlled companies.

The main changes in Chapter 25 of the Tax Code of the Russian Federation since 2017:

1.From the beginning of 2017, organizations have contributed 3% to the federal budget, and 17% to the regional budget;

2. According to the new procedure, taxpayers have the right to write off the past loss in an amount not exceeding 50% of the tax base of the current period. The time limit (10 years) is excluded from the Tax Code of the Russian Federation. Such rules apply to losses incurred at the end of 2007 and later;

Appendix 3 to be filled in if in the current period the corresponding operations were performed (sale of depreciable property, assignment of claims before the due date, etc.).

Appendix 4 must be filled in if the calculation of the tax base includes losses from past tax periods.

Appendix 5 fill in organizations that have separate divisions.

Appendix 6 to 6b are filled in by consolidated groups of taxpayers.

Sheet 04 used to reflect income received that is taxed at rates other than 20% (for example, cumulative OFZ coupon income).

Sheet 05 to be filled in by taxpayers if they carry out transactions with derivatives that are not traded on the organized securities market (except for professional participants in the securities market).

Sheet 06 filled with non-state

Sheet 07 intended for charitable institutions, non-profit organizations, enterprises using earmarked funds.

Sheet 08 to be filled in if a symmetric adjustment of the tax base for transactions with related parties is performed.

Sheet 09 used to calculate tax for foreign companies.

IN Annex 1 unaccounted for income, as well as a number of recorded expenses are indicated for reference.

Appendix 2 filled in by tax agents calculating personal income tax on transactions with securities.

Who has the right not to pay monthly payments:

  • organizations whose sales revenues for the previous four quarters did not exceed an average of 15 million rubles. for each quarter;
  • budgetary institutions, autonomous institutions;
  • foreign organizations operating in the Russian Federation through a permanent
  • non-profit organizations that do not have income from the sale of goods (works, services);
  • participants in simple partnerships, investment partnerships in relation to income received by them from participation in simple partnerships, in investment partnerships;
  • investors of production sharing agreements in terms of income received from the implementation of these agreements;
  • under trust management agreements.
Theaters, museums, libraries, concert organizations, which are budgetary institutions, do not calculate and do not pay either monthly or quarterly advance payments.

Algorithm for filling out the main sheets of the declaration:

1. Title page.

2. Appendices to Sheet 02.

3. Sheet 02 is completed on the basis of the annexes to it.

4. Subsections of section 1 depending on the method of payment of tax advances.

An example of filling out the income tax return for the 1st quarter of 2017

Let's take the company "Nice" from the city of Yekaterinburg, which operates in the rental and leasing of passenger cars. Director - Lazurny Nikolay Dmitrievich.

According to the results of the 1st quarter of 2017, Nice LLC has the following indicators:

1. The company has earned income from the sale of services - 2,500,000 rubles.

2. In February, he sold a depreciable car for 850,000 rubles, the residual value of which was 700,000 rubles, as well as a depreciable van for 300,000 rubles. with a residual value of 350,000 rubles. The van will expire in 10 months. Thus, the company received a profit in the amount of 150,000 rubles, and a loss in the amount of 50,000 rubles, of which only 5,000 rubles can be taken into account in the 1st quarter. - for March [(50,000 / 10) * 1 \u003d 5,000 rubles.]

3. Suppose that LLC Nice in the first quarter of 2017 had only indirect costs associated with the sale - 1,320,000 rubles.

4. The amount of taxes and insurance premiums assessed for the 1st quarter of 2017 amounted to 150,000 rubles.

5. Depreciation is charged by Nice LLC on a straight-line basis. Depreciation for the 1st quarter of 2017 was charged in the amount of RUB 580,000.

6. In addition, Nice LLC charges expenses in the form of interest on (for the 1st quarter of 2017 - 150,000 rubles). At the same time, Nice LLC pays monthly and quarterly advance payments. Following the results of 9 months of 2016, the company calculated advance payments for the 1st quarter of 2017: to the Federal budget - 20,000 rubles, to the budget of the constituent entity of the Russian Federation - 80,000 rubles. Nice LLC will need to fill in:

1. Title page

2. Subsection 1.1

3. Subsection 1.2

Please note that if the amount of monthly advance payments calculated in lines 300 and 310 of Sheet 02 is not divisible by exactly 3 months, then a larger amount can be postponed for payment until the last date (see page 240 of section 1.2. Of the declaration).

Sheet 02 is completed on the basis of Appendices 1, 2 and 3 to Sheet 02. Advance payments calculated for 9 months of 2016, paid in the 1st quarter of 2017, do not need to be recalculated due to the change in the distribution of tax by budget.

5. Appendix 1 to Sheet 02

6. Appendix 2 to Sheet 02

In the first quarter, Nice LLC can take into account only 5,000 rubles. from losses incurred in the sale of depreciable property (clause 3 of article 268 of the RF Tax Code). Income and expenses from the sale of depreciable property are reflected in Appendix 3.

Also in Appendix 3 a loss is calculated, which will be written off in the future as the end of the useful life approaches.

7. Appendix 3 to Sheet 02

How to avoid mistakes in 2017

In order to avoid mistakes when drawing up the declaration and to be ready for the requirements, we advise you to pay attention:

1.Since 2017 tax rates have been changed: 3% to the Federal budget, 17% - to the budget of the constituent entity of the Russian Federation. But there is no need to recalculate the advance payments due during the 1st quarter of 2017 (calculated based on the results of 9 months of 2016).

2. It is especially worth checking the codes (of the reporting period, the place of provision, etc.), the number of the tax authority, TIN, KPP, KBK. Errors in these details can lead to incorrect reflection of charges in the card of settlements with the budget.

3. The proceeds shown in the income tax return should be compared with the amounts shown in Sections 3 and 7 of the VAT return. The tax authorities compare these indicators when checking the annual returns. Of course, the amount of revenue in the income tax return may be different from the figures in sections 3 and 7 of the VAT return. But the discrepancy must be explainable, for example, in the amount of non-operating income. Check yourself before filing the income tax return for the I1 quarter.

4. In Appendix 3 to sheet 02, check if the identity is satisfied: page 030 - page 040 \u003d page 050 - page 060.

5. If the declaration reflects transactions with losses (sale of property, securities, rights of claim), prepare in advance the explanations that you will give to the requirements of the tax authority, which will ask you to justify the losses.

6. Check the correctness of reflection in the declaration of direct and indirect costs and the conformity of the procedure for determining them to your accounting

The reporting submission calendar for 2018 can be found in.

Missing the deadline for submitting tax returns threatens not only with a fine, but also with the blocking of bank accounts (subparagraph 1, paragraph 3 of article 76, paragraph 1 of article 119 of the Tax Code of the Russian Federation).

Our calendar will help you not to miss the deadline for submission of any reports to the IFTS and off-budget funds.

Deadlines for submission of the main tax reports in 2017

Reporting type Deadline for submission to the IFTS
Income tax declaration (with quarterly reporting) For 2016 Not later than 28.03.2017
For the I quarter of 2017 Not later than 28.04.2017
For the first half of 2017 Not later than July 28, 2017
For 9 months 2017 Not later than 30.10.2017
Income tax declaration (with monthly reporting) For 2016 Not later than 28.03.2017
January 2017 Not later than 28.02.2017
For February 2017 Not later than 28.03.2017
March 2017 Not later than 28.04.2017
April 2017 Not later than May 29, 2017
May 2017 Not later than 28.06.2017
June 2017 Not later than July 28, 2017
July 2017 Not later than 28.08.2017
August 2017 Not later than September 28, 2017
September 2017 Not later than 30.10.2017
October 2017 Not later than 28.11.2017
November 2017 Not later than 28.12.2017
VAT declaration For IV quarter 2016 Not later than 25.01.2017
For the I quarter of 2017 Not later than 25.04.2017
For the II quarter of 2017 Not later than July 25, 2017
For the III quarter of 2017 Not later than 25.10.2017
Log book of received and issued invoices For IV quarter 2016 Not later than January 20, 2017
For the I quarter of 2017 Not later than 20.04.2017
For the II quarter of 2017 No later than July 20, 2017
For the III quarter of 2017 Not later than 20.10.2017
For 2016 (if it is impossible to withhold personal income tax from income) Not later than 01.03.2017
For 2016 (for all paid income) Not later than 03.04.2017
For 2016 Not later than 03.04.2017
For the I quarter of 2017 Not later than 02.05.2017
For the first half of 2017 Not later than July 31, 2017
For 9 months 2017 Not later than 31.10.2017
Corporate property tax declaration For 2016 Not later than 30.03.2017
Calculation of advances on property tax of organizations (surrendered if reporting periods are established by the law of the subject of the Russian Federation) For the I quarter of 2017 Not later than 02.05.2017
For the first half of 2017 Not later than July 31, 2017
For 9 months 2017 Not later than 30.10.2017
Tax declaration under the simplified tax system 2016 (represented by organizations) Not later than 31.03.2017
2016 (presented by individual entrepreneurs) Not later than 02.05.2017
Declaration on UTII For IV quarter 2016 Not later than January 20, 2017
For the I quarter of 2017 Not later than 20.04.2017
For the II quarter of 2017 No later than July 20, 2017
For the III quarter of 2017 Not later than 20.10.2017
Unified agricultural tax declaration For 2016 Not later than 31.03.2017
Transport tax declaration (submitted only by organizations) For 2016 Not later than 01.02.2017
Land tax declaration (submitted only by organizations) For 2016 Not later than 01.02.2017
Single simplified declaration For 2016 Not later than January 20, 2017
For the I quarter of 2017 Not later than 20.04.2017
For the first half of 2017 No later than July 20, 2017
For 9 months 2017 Not later than 20.10.2017
Declaration in the form 3-NDFL (submit only individual entrepreneurs) For 2016 Not later than 02.05.2017

Deadlines for submitting reports on insurance premiums to the IFTS in 2017

Since 2017, insurance premiums (except for “injury” contributions) are transferred under the control of the Federal Tax Service. Accordingly, for the periods starting in 2017, it is necessary to submit it to the Inspectorate of the Federal Tax Service (clauses 7, 10, article 431 of the Tax Code of the Russian Federation).

Deadlines for submitting reports to the FIU in 2017

Despite the fact that since 2017 insurance premiums have been administered by the Federal Tax Service, the calculation of RSV-1 at the end of 2016 must be submitted to the Funds.

Reporting type For what period is Deadline for submission to the FIU
Calculation of RSV-1 PFR on paper For 2016 Not later than 15.02.2017
Calculation of RSV-1 PFR in electronic form For 2016 Not later than 20.02.2017
Information about the insured persons in the FIU () December 2016 Not later than January 16, 2017
January 2017 Not later than 15.02.2017
For February 2017 Not later than 03/15/2017
March 2017 Not later than 17.04.2017
April 2017 Not later than 15.05.1017
May 2017 Not later than 15.06.2017
June 2017 No later than July 17, 2017
July 2017 Not later than 15.08.2017
August 2017 Not later than September 15, 2017
September 2017 Not later than 16.10.2017
October 2017 Not later than 15.11.2017
November 2017 Not later than 15.12.2017

Deadlines for submitting reports to the FSS in 2017

In 2017, the FSS must submit:

  • 4-FSS at the end of 2016 in the context of all contributions paid to this Fund (contributions in case of temporary disability and in connection with maternity, as well as contributions "for injuries")
  • 4-FSS (there will be a new form) for the periods starting from 2017, in terms of contributions "for injuries".
Reporting type For what period is Deadline for submission to the FSS
Calculation of 4-FSS (in terms of all contributions paid to the FSS) on paper For 2016 Not later than January 20, 2017
Calculation of 4-FSS (in terms of all contributions paid to the FSS) in electronic form For 2016 Not later than 25.01.2017
Calculation of 4-FSS (in terms of contributions "for injuries") on paper For the I quarter of 2017 Not later than 20.04.2017
For the first half of 2017 No later than July 20, 2017
For 9 months 2017 Not later than 20.10.2017
Calculation of 4-FSS (in terms of contributions "for injuries") in electronic form For the I quarter of 2017 Not later than 25.04.2017
For the first half of 2017 Not later than July 25, 2017
For 9 months 2017 Not later than 25.10.2017
Confirmation of the main activity in the FSS For 2016 Not later than 17.04.2017

Deadlines for submitting financial statements in 2017

Organizations (regardless of the applicable tax regime) must submit financial statements for 2016 to the IFTS and statistics authorities

Deadlines for submitting other reports to the IFTS in 2017

The deadlines for filing tax returns for taxes such as water tax, mineral extraction tax, etc. you will find in our.

The problem of correctly filling out and submitting a profit tax return is now relevant, since it must be submitted before March 28. However, it is important to properly report the individual costs. In today's article, we will tell you how to properly fill out and submit this report.

Income tax is paid by organizations on the main taxation system. The tax payment deadline for the year is the same for everyone - until March 28 of the next year. The submission of the annual return also takes place before March 28 for the last reporting year.

Thus, the payment of tax and the submission of the declaration for 2017 must be carried out no later than March 28, 2018.

Advance payments and reporting within the year

Throughout the year, advance payments are paid for the tax in question and reports are provided. The frequency is described in the following table.

Table 1. Terms of payment of corporate income tax and filing declarations

Payment method

Deadline for advance payment and report submission

Note

According to the results of the first quarter, six months and 9 months. with advance payments monthly in every quarter

Common for organizations of any type and kind.

According to the results of the first quarter, six months and 9 months. no advance payments made on a monthly basis

Applied by organizations:

    with revenues in the range of 15 million rubles for the previous 4th quarter. for the quarter (meaning income from sales);

    Autonomous institutions, non-profit organizations without income, as well as budgetary institutions (without sales income).

At the end of each month, based on actual profit.

Every month, until the 28th

You will need to inform the IFTS by December 31 of the year before the onset of the tax period from which the transition to this system will be made

A taxpayer who submits a report for 9 months makes advance payments for October, November, December during each of these months. The calculation takes into account the amount of income from sales. These do not include VAT and excise taxes for the IV quarter. last year and I – III quarter. of the current tax period. If the specified limit is exceeded, the company pays advances on a monthly basis.

Find out about others coming soon.

Where to file a company report with divisions

According to the rules, the provision of a profit report by organizations occurs at the location (their own or separate divisions). If there is an OP, the following rules apply:

  1. At the location of the organization there is a filing of declarations drawn up for the organization as a whole, where profits are distributed among separate divisions. Such organizations additionally fill out Appendix No. 5 to sheet 02 in an amount equal to the number of branches, including those closed this year.
  2. When divisions of organizations are located on the territory of one region it is allowed to pay tax and advances on it through one of the divisions - responsible. In this case, a declaration is submitted to the IFTS at the place of registration of the head office, as well as at the place of registration of the responsible OP.
  3. When the head office and OP are located in the same region it is possible not to distribute profits in relation to each of the divisions. That is, the parent company has the right to pay tax for all its "detachments". In this case, the profit statement is submitted at the location of the parent organization.
  4. If the firm has made a decision related to changes in the procedure for tax payments or adjustments in the number of structural unitsavailable on the territory of the subject, this is reported to the tax office.

Submission form

The income tax report is prepared based on the format that has been approved By order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3 / [email protected] ... If the average number of employees did not exceed 100 people in 2017, the declaration can be submitted on paper. Otherwise, only the electronic form is allowed.

The same order approved the procedure for filling out the declaration (Appendix No. 2, hereinafter Order).

Who fills out which sheets

From the following table, you can find out which sheets of the income tax return a company should complete.

Table 2. Filling out the declaration sheets for common operations


Section

When is filled

    Title page;

    Subsection 1.1 of Section 1;

  • Appendix No. 1 to sheet 02;

    Appendix No. 2 to sheet 02

Always by all taxpayers

Subsection 1.2 of Section 1

If intra-quarter payments are paid once a month

Subsection 1.3 of section 1 ("1" as a type of payment), sheet 03 ("A")

When paying dividends to legal entities

Appendix No. 3 to sheet 02

Including when selling depreciable property

Appendix No. 4 to sheet 02

Only for the first quarter and tax period

Including if there are expenses for voluntary medical insurance and training events for employees

Other sections are filled less often:

  • appendix No. 5 to sheet 02;
  • sheets 03, 04, 05, 06, 07, 08, 09;
  • appendix No. 2 to the declaration.

The detailed procedure for filling them out is specified in clause 1.1 of the Procedure.

Filling in the declaration

It is optimal to fill out the declaration sheets in the following sequence:

Title page

In general, filling out the title page of this declaration is not much different from the others, but there is one feature - this is the tax period code. Consider filling out the title page line by line.

INN - 10 digits of the code, in the last two cells there are dashes.

Checkpoint - the code assigned by the inspectorate where the declaration is submitted.

Adjustment number - at the initial feed of a dash or "0--".

Tax reporting period (code)... Unlike other reports, an extended list of codes is used for income tax returns. They are given in Appendix 1 to the Procedure. There are several codes for the annual declaration:

  • when paying quarterly payments - code 34;
  • when paying monthly payments - code 46;
  • when paying quarterly payments for a consolidated group of taxpayers - code 16;
  • when paying monthly payments for a consolidated group of taxpayers - code 68.

Reporting year - in our case 2017.

Submitted to the tax authority (code)... The code of the tax authority is indicated in the AABB format, where AA is the region number, BB is the tax inspection number.

At the location (accounting) (code)... Organizations that are not the largest taxpayers, do not have separate subdivisions, are not a legal successor, indicate the code "214". All other codes are in Appendix No. 1 to the Procedure.

Organization, separate division... The full name is entered, including the organizational and legal form, dashes are put in the remaining cells.

Economic activity code - OKVED fits into the main activity.

Block for reorganized / liquidated legal entities, which indicates:

  • reorganization form code from Appendix 1 to the Procedure;
  • TIN / KPP of the reorganized entity or separate division.

Indicated number of declaration sheets, and if available - the number of sheets of supporting documents.

Below is confirmed reliability of data, date and signature. The declaration can be signed by:

  1. Leader... In this case, the code "1" is indicated, yes, and in the following lines the surname, name and patronymic of the head are written.
  2. Company representative - individual... In this case, the code "2" is applied and the full name of the representative is indicated.
  3. An authorized person of the company who is a representative of the taxpayer... The code “2” is applied and is registered in the name of the authorized person. Below is the name of the representative company.

If the declaration is signed by a representative, the name and details of the document confirming his authority should be indicated in the appropriate field.

Appendix No. 1 to sheet 02

This section indicates income from sales and not related to it.

First of all, you need to select from the attached list taxpayer sign... In general, this is code "1". If there is a license, its details are indicated.

  • in line 010 the total proceeds from sales are indicated;
  • in line 011 - proceeds from the sale of own products or services;
  • in line 012 - from the sale of previously purchased and then sold goods;
  • in line 013 - from the sale of property rights;
  • in line 014 - from the sale of other property.

In the block lines 020-024 reflects the proceeds from transactions with securities.

IN line 027 reflects the proceeds from the sale of the company as a property complex.

IN line 030 reflects the proceeds from individual transactions from Appendix No. 3 to Sheet 02.

Line 040 shows the total amount of proceeds from sales.

If you have non-sales revenue for the year, you must fill in the block of lines 100-106:

  • in line 100 the total amount of non-operating income is reflected;
  • in lines 101-106 some of these revenues are being detailed.

Appendix No. 2 to sheet 02

This section specifies the costs associated with the implementation, as well as non-operating, including the equivalent losses.

IN line 010 reflects the total amount of direct costs of goods and services sold.

IN line 020 reflects the costs of transactions related to trade.

IN line 030 the cost of purchased goods shall be indicated as part of the expenses reflected in line 020.

IN block of lines 040-055 Indirect costs are indicated:

  1. On line 040 - their total amount;
  2. For the rest of the lines - their details. Here are some popular types of expenses:
    • line 041 indicates the amount of taxes and fees paid;
    • on line 042 - expenses for capital investments;
    • in line 047 - expenses for the acquisition of land plots;
    • in line 050 - R&D expenses.

IN line 060 reflects the cost of other property that was sold, as well as the costs associated with its sale.

If the enterprise was sold as a property complex, in line 061 the value of its net assets is indicated.

Lines 070 and 071 intended for professional participants in the securities market.

Lines 072 and 073 to be filled in if the company incurred expenses in connection with investments in securities and shares.

IN lines 090-110 reflects losses associated with service facilities, sale of property and land.

By line 130 are reflected in the total amount of recognized expenses.

In the respective lines of block 131-134the amount of depreciation is indicated, including (in a separate line) for intangible assets. IN line 135 it is necessary to indicate the code corresponding to the depreciation method fixed in the accounting policy (“1” - linear, “2” - non-linear).

IN bloc lines 200-206 the amount of non-operating expenses is indicated with detail.

IN block of lines 300-302 Losses equal to expenses are indicated, namely:

  • losses of previous periods revealed in the current year (line 301);
  • bad debts uncovered by the corresponding reserve (line 302).

Block of lines 400-403 is intended to reflect the correction of the tax base of previous periods due to errors (link).


Sheet 02

Sheet 02 is the section in which the tax amount is calculated. Consists of two parts.

IN blocks of lines 010-060 the income and expenses of the organization are collected and the financial result is calculated.

Lines 010-050 filled in on the basis of the appendices to Sheet 02. B line 060 profit or loss is calculated for the year. In the following image, you can see that for each of these lines, explanations are given as to where the indicators should be taken from:

IN line 070 reflects income that is excluded from profit (income on some debt obligations, from participation in foreign organizations, and others).

IN line 100 the tax base is calculated.

If there is a write-off due to the profit of a loss of previous periods or part thereof, this amount is reflected in line 110.

IN line 120 taxable profit is calculated taking into account line 110.

In the block lines 140-170 tax rates are indicated - in total and for budgets of different levels.

IN line 180 the amount of the calculated tax is reflected, including:

  • to the federal budget - indicated in line 190;
  • to the budget of the subject - in line 200.

Line 210 is intended to reflect the total amount of advance payments paid within a year. IN lines 220 and 230 this amount is disaggregated by budget level.

If the company paid tax abroad on the basis of Article 311 of the Tax Code of the Russian Federation, it must fill out lines 240-260... Trade fee payers indicate the indicators in lines 265-267.

Lines 270-281 are the resultant. They reflect the tax:

  • additional payment to the federal budget - in line 270;
  • additional payment to the budget of the subject - in line 271;
  • to a decrease in the federal budget - in line 280;
  • to a decrease in the budget of the subject - in line 281.

IN line 290 indicates the amount of monthly advance payments to be paid in the next year. IN lines 300 and 310 this amount is broken down by budget. This block, like the block of lines 320 - 340, is not filled in when submitting a declaration for the year.

If the company is involved in regional investment projects, you should also fill out lines 350 and 351.

Subsection 1.1 of Section 1

Section 1 reflects the results of the calculation, that is, the amount of tax payable to the budget. Subsection 1.1 is for those taxpayers who make advance payments.

This subsection is filled in:

  • line 010 - OKTMO;
  • line 030 - KBK for tax to the federal budget;
  • line 040 - the amount of tax to be paid to the federal budget (if the amount is negative, it is indicated in line 050 - to decrease);
  • line 060 - KBK for tax to the budget of a constituent entity of the Russian Federation;
  • line 070 - the amount of tax to be paid to the regional budget (a negative amount is indicated in line 080 - to decrease).


Sanctions

There are various sanctions for failure to file a profit tax return or filing it late.

Firms who are late with annual reporting will pay a fine 5% from the unpaid tax amount for each full or incomplete month of delay. The amount of the fine will be:

  • at least 1 thousand rubles (usually as a fine for an untimely submitted zero declaration);
  • no more than 30% of the tax amount that is not paid on time.

Latecomers with a declaration for the reporting period in the form of 1 month, 2 months, a quarter, half a year, 9 months, etc. pay fine of 200 rubles for each declarationfiled out of time.

Company officials may be fined 300-500 rubles according to Art. 15.5 of the Administrative Code of the Russian Federation. An official can be not only a manager, but also any employee. For example, a chief accountant, if he is obliged to submit reports on time.

Delays with annual returns for 10 days are fraught with blocking the company's account.

For late payment of tax, interest is charged. In case of non-payment of tax caused by an error that led to an underestimation of the tax base, the organization faces a fine of 20% of the amount of arrears on the basis of paragraph 1 of Article 122 of the Tax Code of the Russian Federation.

In order to avoid a fine, a "clarification" is submitted with the advance payment of arrears and penalties.

Clarified declaration

To submit an updated declaration, the following cases are provided:

  • if the declaration that was previously submitted contains an error and incomplete payment of tax, resulting in overstated expenses or understated income;
  • if received claim from the IFTS provide clarifications or make corrections.

The error that caused the overpayment of tax is corrected in the declaration in the given tax period.

"Clarified" is filled out in the same composition as the original declaration. All sheets, sections and attachments are filled in, without exception, as in the primary declaration (even if there are no errors in them).

The revised declaration at the request of the inspection is submitted within 5 working days from the moment the request is received. If you do not have time and do not submit explanations, a fine of 5 thousand rubles will follow on the basis of paragraph 1 of Article 129.1 of the Tax Code of the Russian Federation.

In case of self-identification of an error, the deadlines for submitting a "revision" to the IFTS have not been established, but it is better to show efficiency. Since the understatement of tax payable will be detected by the inspection, and this will lead to a fine.

Features of filling out the declaration

Filling with strings 290 Sheet 02

This line filled in by firms making advance payments once a quarter, and within each quarter - monthly advances. The purpose of the line is to indicate the total amount of advances to be paid each month in the next quarter. What to indicate in this line can be seen from the following table.

Table 2. Line 290 of Sheet 2

* Note... If the result is "0" or a negative value, a dash is inserted.

Non-operating expenses

To reflect non-operating expenses, line 200 in Appendix 2 to Sheet 02... Expenses are subject to separate decoding:

  • line 201 - interest on loans (borrowings) and securities (promissory notes);
  • line 204 - expenses associated with the liquidation of fixed assets, or other expenses under subparagraph 8 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation;
  • line 205 - contractual sanctions and funds aimed at repayment of damage.

IN line 300 of appendix 2 sheet 02 reflects losses that are considered non-operating expenses, for example, losses of previous years discovered in the reporting year, losses caused by production downtime and natural disasters.

The loss is recorded in the declarations of this year in line 060 on Sheet 02 and in line 160 of Appendix No. 4 to sheet 02.

Changes to the rules for the transfer of losses of previous years

Separately, it should be said about the change in the procedure for reducing the tax base associated with losses in previous years. New rules apply from 01.01.2017 to 31.12.2020... The changes are as follows:

  • the reduction is limited, that is, the tax base can be reduced by no more than by 50% (this does not affect tax bases with reduced tax rates);
  • the transfer period is more unlimited (compared to up to 10 years earlier);
  • the new procedure applies to losses incurred for tax periods from January 1, 2007.

Based on the changes in the declaration, the following are filled in:

  1. Line 110 of sheet 02, lines 010, 040–130, 150 of Appendix No. 4. In this case, the amount of the loss reducing the base in line 150 does not exceed 50% of the amount in line 140;
  2. Line 080 of sheet 05;
  3. Lines 460, 470, 500, 510 of sheet 06. The amount of loss in lines 470 and 510 is less than 50% of the amount in lines 450 and 490, which reflect the tax base from investments.

Reflecting symmetric adjustments

If symmetric adjustments are reflected in Sheet 08 declarations indicating the codes "2" or "3", in the variable called "Type of adjustment" is put:

  • the number "0" in column 3 "Sign" when adjusting, which reduced income from sales (line 010 of sheet 08) or income received not from sales (line 020 of sheet 08);
  • figure "1" in column 3 "Sign" in case of adjustments that increased expenses and decreased income from sales (line 030 of Sheet 08) and non-operating (line 040).

In column 3 "Sign" and line 050 of Sheet 08 does not require putting down "0" or "1". The amount of the correction is reflected here without taking into account the sign.

About insurance premiums, direct and indirect costs

Taxpayers independently fix the list of direct costs, defining it in the accounting policy. Appendix No. 2 to sheet 02 The income tax return contains the following indicators:

  • in line 041 - contributions for compulsory pension and health insurance, contributions for temporary disability and maternity in relation to the income of a managerial person;
  • in line 010 - insurance premiums with wages of production employees.

In connection with the last point, the concept should be highlighted indirect costs... Indirect should be considered the costs of production and further sale of goods, accounted for in the costs of the period. Costs that are not designated in the accounting policy as direct costs do not belong to them. Since these are non-operating costs, they should be designated as indirect costs.

The income tax declaration contains an indication of the amount of indirect costs in line 040 of Appendix No. 2 to sheet 02... The expenses are partially deciphered in lines 041–055.

Line 041 includes taxes and advance payments in respect of fees and insurance premiums that relate to expenses of other nature:

  • transport taxes;
  • property taxes with book or cadastral value;
  • land tax;
  • vAT recovery (Article 145 of the Tax Code of the Russian Federation);
  • national tax;
  • making contributions to pension, health insurance, as well as temporary disability.

In the process of filling in line 041 within the reporting period, the taxpayer fixes the amount of tax charges, the transfer of advance payments and fees, and insurance premiums on an accrual basis. In this case, the date of payment to the budget does not play any role.

IN line 041 of Appendix 2 to sheet 02 not reflected:

  1. Taxes and advance payments, other obligatory payments that are not subject to accounting in tax income:
    • income tax;
    • UTII;
    • outgoing VAT;
    • payment for pollution emissions when the normative indicators are exceeded;
    • trading fees.
  2. Contributions for injuries.

Direct costsrepresent production costs. They are indicated in the list fixed by the organization in the accounting policy.

Direct production costs include:

  • costs of raw materials and supplies for the production of products;
  • production and required insurance premiums;
  • depreciation on fixed assets used in the course of production.

The amount of direct expenses for taxation of income is reflected in the declaration for line 010 of Appendix No. 2 to sheet 02... Here the amount is recorded on an accrual basis from the beginning of the year.

Expenses in line 010 expenses must be documented.

The values on lines 010, 020 and 040 included in the amount lines 130 the same sheet. This value, in turn, is carried over to line 030 of sheet 02 tax return.

Table 3. Reflection of some types of costs when calculating income tax


Expense type Accounting for the purpose of calculating income tax
The salary Payment costs are a list that is not limited by anything. Such expenses include all charges stipulated by law or contract.

Thus, any salary costs can be recognized if they:

  • named in article 270 of the Tax Code of the Russian Federation;
  • fixed in local acts;
  • meet the criteria of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.
Prizes Performance bonuses are included in labor costs. Based on Art. 129 of the Labor Code of the Russian Federation, incentive payments are elements in the wage system. This must be established by an agreement and fixed in a local act.

There are restrictions given in Art. 270 of the Tax Code of the Russian Federation. Benefits that are paid to employees or management that are not specified in employment contracts are not included in salary expenses. The same is true for premiums that are paid from the company's net profit.

Does not belong to the category of expenses, since it is not associated with the achievements of workers in production
Sport Sports activities in the work collective outside of working hours, not related to the activities of workers in production, are not taken into account in expenses
Foreign taxes Taxes and fees that are paid in another country are written off as others on the basis of subparagraph 49 of paragraph 1 of article 264 of the Tax Code of the Russian Federation. In this case, taxes are not taken into account, in respect of which the legislation of the Russian Federation directly provides for a mechanism for eliminating double taxation (including this is established for and profit).
Labor books The cost of work books is included in tax and accounting expenses. The amount received from the employee as reimbursement of these expenses is charged to non-operating income

Sample of filling out the declaration

Title page
Section 1, subsection 1.1

Sheet 02

Sheet 02, continued
Appendix 1 to Sheet 02
Appendix 2 to Sheet 02

Appendix No. 2 to Sheet 02, continued
Appendix No. 3 to Sheet 02
Appendix No. 3 to Sheet 02

Appendix No. 4 to Sheet 02

Normative base

  • Order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. ММВ-7-3 / [email protected] "On approval of the form of a tax return on corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return on corporate income tax in electronic form";
  • Tax Code of the Russian Federation (part two), Chapter 25. TAX ON PROFITS OF ORGANIZATIONS;
  • Letter of the Federal Tax Service of Russia dated 09.01.2017 No. SD-4-3 / [email protected] “On changing the procedure for accounting for losses from past tax periods”;
  • Letter No. SD-4-3 / dated 26.04.2017 [email protected] "On the issues of filling in the tax declaration for the profit tax of organizations under the consolidated group tax."

Deadlines for submitting the profit declaration for the 1st quarter of 2017

Companies whose reporting period for profit is a quarter (I quarter, six months and 9 months) must submit a declaration for the I quarter of the current year no later than April 28, 2017.

At the same time, you can report both on paper (bring it in person, issue a registered postal item, transfer it through a proxy), and electronically via TCS. If the number of employees of the company is more than 100 people, the information is submitted exclusively in electronic format.

Use the simple and convenient online Buchsoft service to fill out your income tax return.

Where to submit the income tax return in 2017

Information must be submitted to the Tax Office at the place of registration of the company as a taxpayer.

The new form of income tax return in 2017 is filed by companies applying the OCH, as well as by those who are tax agents for income tax, regardless of the form of the tax system applied (for example, if the company is a tax agent, paying dividends to other companies and individuals).

Companies with separate subdivisions (OP) must report to the tax authorities at the place of their registration, submitting a declaration as a whole for the organization, but indicating in it the distribution of profits by their OP (clause 1.4 of the Procedure, approved by Order No. ММВ-7-3 / [email protected]).

At the location of the OP, you must also submit information to the Tax Office. In this case, the declaration must include the title, subsection 1.1 of Section 1, Appendix No. 5 to Sheet 02.

If the company has several divisions, but only one pays the profitable tax - the responsible OP, then it is it that submits information to the tax authorities on all divisions of the company in the specified amount.

How to fill out the declaration for the 1st quarter of 2017?

In past articles and news, we have repeatedly touched on the question of what are the changes in the income tax declaration for 2017. We will not dwell on this in more detail again.

Let us analyze who and what sections and subsections must fill out by submitting the form for the first quarter.

The new profit declaration form in 2017 has become significantly larger, but no one will have to fill out all of its 37 sheets. So, you do not need to include in your submitted information sections intended for special types of taxpayers. In addition, in the absence of data for a specific section, it should not be submitted to the tax authorities either.

All submitting income tax returns on a quarterly basis without paying monthly advances must submit data for the title page, subsection 1.1 of Section 1, Sheet 02 and Appendices No. 1 and No. 2 to it.

Subsection 1.2 must be handed over to companies that pay advances on income tax on a monthly basis. Companies reporting on a quarterly basis do not need to submit it.

The rest of the information of the declaration is submitted if they are relevant for a specific organization or if there is data:

  • Subsection 1.3 must be completed if you pay lucrative tax on dividends and interest income.
  • Appendix No. 3 of Sheet 02 is submitted if there are incomes indicated in this Appendix.
  • Appendix No. 4 of Sheet 02 - if there are not carried forward losses of previous years.
  • Appendix No. 5 of Sheet 02 must be completed by organizations that have EP.
  • Appendix No. 6, 6a and 6b of Sheet 02 is submitted by the participants of the consolidated groups of taxpayers.
  • Information on Sheet 03 is formed by tax agents who pay dividends and interest to Russian companies on government securities. At the same time, Sheet 04 must be completed by recipients of this type of income, if the profit tax was not withheld by the tax agent.
  • Sheet 05 is intended to be filled out by those who carried out transactions with securities in the first quarter of 2017.
  • In Sheet 06, only NPFs reflect their information.
  • Sheet 07 is filled out only by NGOs, organizations involved in charity work, as well as receiving funds in the form of targeted funding.
  • Sheet 08 should be prepared if there is a need to adjust the tax base.
  • Sheet 09 and its annexes reflect information on income tax of controlled foreign companies.