Fill out your income tax return. What is the procedure for filling out an income tax return (example)? Tax period for income tax

Appendix No. 2

Approved

by order of the Federal Tax Service of Russia

dated 10/19/2016 N ММВ-7-3/572@

ORDER

COMPLETING A TAX RETURN

FOR THE PROFIT OF ORGANIZATIONS

I. Composition of the tax return for corporate income tax for reporting and tax periods
II. General requirements for the procedure for filling out and submitting the Declaration
III. The procedure for filling out the Title Page (Sheet 01) of the Declaration
IV. The procedure for filling out Section 1 “The amount of tax payable to the budget, according to the taxpayer (tax agent)” of the Declaration
V. Procedure for filling out Sheet 02 “Tax Calculation” of the Declaration
VI. The procedure for filling out Appendix No. 1 to Sheet 02 “Income from sales and non-operating income” of the Declaration
VII. The procedure for filling out Appendix No. 2 to Sheet 02 “Expenses related to production and sales, non-operating expenses and losses equated to non-operating expenses” of the Declaration
VIII. The procedure for filling out Appendix No. 3 to Sheet 02 “Calculation of the amount of expenses for operations, financial results for which they are taken into account when taxing profits, taking into account the provisions of Articles 268, 275.1, 276, 279, 323 Tax Code Russian Federation(except for those reflected in Sheet 05)" of the Declaration
IX. The procedure for filling out Appendix No. 4 to Sheet 02 “Calculation of the amount of loss or part of a loss that reduces the tax base” of the Declaration
X. The procedure for filling out Appendices No. 5 "Calculation of the distribution of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by an organization that has separate divisions", No. 6 "Calculation of advance payments and tax to the budget of a constituent entity of the Russian Federation for a consolidated group of taxpayers", No. 6a “Calculation of advance payments and tax to the budget of a constituent entity of the Russian Federation for a participant in a consolidated group of taxpayers without separate divisions included in it and (or) for its separate divisions” and N 6b “Income and expenses of participants in a consolidated group of taxpayers who have formed a consolidated tax base for the whole group" to Sheet 02 of the Declaration by taxpayers with separate divisions
XII. The procedure for filling out Sheet 04 "Calculation of corporate income tax on income calculated at rates different from the rate specified in paragraph 1 of Article 284 of the Tax Code of the Russian Federation" of the Declaration
XIII. The procedure for filling out Sheet 05 "Calculation of the tax base for corporate income tax on transactions whose financial results are taken into account in a special manner (except for those reflected in Appendix No. 3 to Sheet 02)" of the Declaration
XIV. The procedure for filling out Sheet 06 “Income, expenses and tax base received by a non-state pension fund from the placement of pension reserves” of the Declaration
XV. The procedure for filling out Sheet 07 "Report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, targeted financing" of the Declaration
XV-I. The procedure for filling out Sheet 08 “Income and expenses of a taxpayer who has made an independent (symmetrical, reverse) adjustment” of the Declaration
XVI. The procedure for filling out Sheet 09 "Calculation of corporate income tax on income in the form of profit of a controlled foreign company" of the Declaration
XVII. The procedure for filling out Appendix No. 1 to the Declaration "Income not taken into account when determining the tax base; expenses taken into account for tax purposes by certain categories of taxpayers"

The declaration according to the new form, approved in November 2014, is submitted throughout 2015 and 2016, but traditionally it is with this report that accountants have the main problems.

All taxpayers who work in Russia, make a profit and at the same time apply, are required to pay and submit appropriate reports. Current financial results and the corresponding tax amounts are reported to the tax office at the place of registration. The form of such a message is a declaration.

What kind of document is this, who is handing it over?

Tax payers are:

Domestic organizations.
Foreign organizations with permanent representative offices in Russia.

The declaration is a detailed report of the company on its activities for the past period, the amounts of revenue and expenses, information on the formation of costs and the structure of expenses. From it, the tax service information system extracts not only data on the amount of tax, but at the same time undergoes an in-depth analysis and assessment of the current state of the company.

Experienced accountants know that methodological errors they made when filling out the form will definitely be identified by tax authorities during desk audits. This indicates the close attention paid to the analysis of this report.

The main source of information for filling out the document is the tax register and the balance sheet. The sections of this report describe in detail all the indicators that influence the formation of the financial result.

The declaration can be submitted on paper if the number of employees does not exceed 100 people. If there are more employees, you will have to set up an electronic information exchange system.

Due date

Profit report rented quarterly, however, calculations are entered into it on an accrual basis. All taxpayers submit four declarations per year: annual, 3 months, 6 months and 9 months. However, advance payments are made to the budget not only quarterly, but also monthly, depending on the law that guides the company.

Upcoming deadlines for the form will be in 2016:

Annual report for 12 months 2015 – March 28, 2016;
For 3 months of 2016 – April 28, 2016;
For 6 months of 2016 – July 28, 2016;
For 9 months of 2016 – October 28, 2016.

In 2016, by coincidence, the nominal deadlines coincide with the calendar ones, but this does not always happen. If the day of dispatch falls on a weekend or coincides with a public holiday, the deadline is moved to the next working day.

Failure to submit a document within the deadlines specified above entails a whole range of troubles:

A fine of 5 to 30% of the tax amount. If the amount is very small or the form is submitted at a loss, the tax authorities will increase the amount to one thousand rubles.
The fine for an official for missing deadlines is from 300 to 500 rubles.
Blocking of the current account until the report is submitted, and no transactions are possible on the blocked account, even paying taxes. This will certainly lead to penalties and new fines.
Several delays put the organization on the waiting list for the event. There is an open list of conditions that lead to such measures against a taxpayer, and late submission of reports is one of them.

Detailed instructions for filling

Regardless of the data available to the organization, the following sections must be included in the declaration:

Front page.
Subsection 1.1 of Section 1 – the amount of tax to be paid.
Sheet 02 – tax calculation.
Appendix No. 1 and No. 2 to Sheet 2 - income and expenses.

If there were no sales or expenses during the specified period, zeros are entered in these sections. All other sheets are filled out as relevant information is available.

Section 1.2, “For Entities Paying Monthly Advance Payments,” is not provided for firms that pay taxes quarterly.

Filling out the title page

In addition to registration data, special codes are indicated on the title page:

Correction number – if updated information is submitted.
Tax (reporting) period – code indicating the type of period:
- 13, 14, 15, 16 - the consolidated group of taxpayers enters in accordance with the period - 3, 6, 9 and 12 months.
- 21, 31, 33, 34 - for other taxpayers in accordance with the period - 3, 6, 9 and 12 months.
- 50 is the last tax period for an organization that is preparing for liquidation.
Code at the place of registration - a mark for the automated system indicating how the taxpayer is related to the inspection: the parent organization or branch, the largest taxpayer, or he is not one.

Completing Section 1

Line 010 – – is filled in manually according to the location of the organization.
Lines 020-080 are filled in using the calculation method after entering data in other sections. In case of use special programs these lines are not available for manual editing.

Filling out Sheet 02

Before entering data into this section, you should fill out Appendices No. 1 and No. 2, since they contain all the initial data for the calculation.

Appendix No. 1 – Income:

Line 010 – total amount of revenue from the sale of production results, goods and services;
Lines 011-014 – breakdown of revenue by income item;
Line 020 – revenue from trading in financial assets;
Lines 021-023 – breakdown by type of securities;
Line 030 – proceeds from the sale of property;
Line 100 – income not related to sales.

Appendix No. 2 – Expenses:

The structure of expenses fully corresponds to the structure of income received.

The indicators on Sheet No. 2 are filled in automatically if a computer program is used. Most often, for these purposes, the “Legal Taxpayer” developed by the tax authorities themselves is used, which can be downloaded for free on the official website.

Differences of the new form

It has become possible to adjust tax amounts accrued erroneously in previous periods. Lines 400-403 of Appendix No. 2 to Sheet 02 are intended for this.
The appearance of lines with a breakdown of transactions on securities and paid dividends, which were mentioned in passing in the previous version.

To learn how to easily and quickly fill out this form in the 1C program, watch the following video:

Zero declaration

A zero declaration is submitted if during the reporting period there was no movement in the registers, no profit was made, and there were no losses. A form is considered zero if absolutely all indicators in it are equal to zero.

Zero turnover in an organization occurs in the following cases:

Newly created organization. Most likely, the activity simply has not started yet. Even if expenses are present, the organization has the right not to reflect them in the report; they are transferred to future period, when implementation begins, and losses can be attributed to the financial result.
The organization ceases to exist. In this case, we can say that the company has outlived its usefulness, the property has been sold, there is no turnover, and the employees have been fired. Submitting zero reporting in this case is an opportunity to bloodlessly bring it to.
The organization combines different tax regimes and has different tax bases. For example, a company is engaged in both production, which is subject to income tax, and retail trade, which is subject to UTII. The main source of income in this case is retail; all expenses for maintaining personnel and premises are also attributed to this type of activity. At the same time, production has been suspended and there is no sales. In such a situation, it is recommended that, along with the zero declaration, you send a written explanation to the tax office with a breakdown of financial indicators for related activities.

The deadlines for filing zeros are the same as for regular declarations. It should still be remembered that frequent submission of zero reports may arouse the interest of the inspectorate and provoke an audit.

Income tax return: sequence of completion

Start off filling necessary from the appendices to sheet 02, since data from them is used when filling out this sheet. Appendices 1 and 2 to income tax returns are submitted by all taxpayers, the rest are filled out only if the corresponding indicators are available.

Then you can proceed to filling out the sheets. All payers fill out sheet 02. The remaining sheets, as well as attachments to income tax returns included in it if necessary.

After all the sheets are ready, subsections of the final section 1 are formed income tax return.

The number of pages of the declaration must be indicated on the title page, so it is better to fill it out last.

Income tax return: rules for filling out indicators

General requirements to fill out income tax returns are contained in section II. Those who submit a declaration in paper form, including filling out the form on a computer, should definitely familiarize themselves with them. When generating an electronic version or using accounting programs, compliance with the requirements will be ensured by the software.

So, general rules for filling out income tax returns are:

Tax is compiled on a cumulative basis from the beginning of the year.

For details, see the material “ » .

Amounts are indicated in full rubles, with values less than 50 kopecks discarded, and 50 kopecks or more rounded to the full ruble.
Pages are numbered consecutively from the title page (001, 002, etc.).
Each indicator corresponds to one field, exceptions are date (3 fields with a dot separator) and decimal fraction (2 fields with a dot separator).

Example of filling out a date field:

An example of filling out a field with a decimal fraction:

In the absence of any indicator, a dash is placed - a straight line drawn in the middle of the familiarity along the entire length of the field.

An example of adding a dash:

The fields are filled in from left to right, and blank spaces are marked with dashes.

Example of filling out the TIN field:

When filling income tax returns Using software, the values of numerical indicators are aligned to the right (last) familiarity.

Example:

Not allowed:

correcting errors by corrective or other similar means;
duplex printing and sheet binding income tax returns, leading to paper damage.

When printing income tax return, prepared using the software, it is allowed that there is no framing of familiar places and dashes for empty familiar places. The location and size of the attribute values should not change. Signs are printed in Courier New font, 16-18 point font.

The specified rules also apply when filling out income tax returns for 2016 year.

Filling out an income tax return: main sheets and lines

appendices No. 6, 6a and 6b to sheet 02, which are filled out for the consolidated group of taxpayers;
section B of sheet 03 - it calculates income tax on income in the form of interest on state and municipal securities;
sheet 06, which is filled out only by non-state pension funds.

Income tax return - form you can find in the article “Income tax return form 2014-2015 (download sample)”

Front page

You need to fill out all the indicators except the section “To be completed by a tax authority employee.”

We present general information about the declaration

First of all, it is necessary to indicate (Section III Procedure for filling out an income tax return):

Taxpayer Identification Number (TIN) and checkpoint (put down further on all completed sheets).
Correction number: for the primary declaration, put “0--”, for the updated declaration, the serial number of the correction (“1--”, “2--”, etc.) ( see also " Updated declaration: what does an accountant need to know? » );
Tax (reporting) period. Basic codes:

21, 31, 33 and 34 - for declarations submitted respectively for the first quarter, half year, 9 months, year;
codes 35 to 46 - for declarations submitted monthly by those who pay tax on actual profits;
50 - for the declaration for the last tax period during the reorganization (liquidation) of the organization.

Separate codes are provided for declarations on consolidated group tax (see Appendix No. 1 to the Procedure for filling out the declaration).

Your Federal Tax Service code.
Full name of the organization (separate division) in accordance with the constituent documents (including Latin transcription, if available).
OKVED code ( Read about the nuances of filling out this information in “ » ).
Contact phone number.
Number of pages income tax returns.
The number of sheets of supporting documents or their copies, including documents (copies) confirming the authority of the representative.

We certify the reporting information

“1” - if the information is confirmed by the head of the organization;
“2” - if a representative does it.

Read about putting a stamp on the declaration in the material “ Nuances of the procedure for drawing up and submitting an income tax return ».

If the representative is an organization, its name and surname, first name, patronymic of the individual authorized to certify the declaration on its behalf are given.

Upon signing income tax returns any representative also provides information about the document confirming his authority.

Section 1 and its subsections

Section 1 contains information about the amount of tax payable to the budget (Section IV Procedure for filling out an income tax return).

This section includes 3 subsections:

Income tax return must include section 1.1. It contains information about quarterly payments to the federal and regional budgets, indicating the BCC and the amounts to be additionally paid or reduced. The amounts come here from the total lines (270-281) of sheet 02 of the declaration.
Section 1.2 is completed only by those organizations that pay monthly advance payments within the quarter. It shows the monthly tax advance amounts for the next quarter. This subsection is not included in the annual declaration (clause 1.1 Procedure for filling out an income tax return). Lines 120-140, as well as 220-240 of the subsection reflect amounts constituting 1/3 of the amounts indicated in lines 300 (330) and 310 (340) of sheet 02.
Section 1.3 is completed in relation to the amounts of tax that the organization pays on interest and dividends, including as tax agent. If there is no such tax, section in income tax return does not turn on.

Sheet 02 of the declaration

This sheet contains tax calculations. It is filled out in a certain order (Section V Procedure for filling out an income tax return).

For the “Taxpayer Identification” detail, most organizations put “1”. Special codes are provided:

for agricultural producers - “2”;
residents of the special economic zone - “3”;
organizations operating in a new offshore hydrocarbon field - “4”.

The sign is filled in further in a similar order.

We reflect income and expenses

Lines 010-020 reflect income from sales and non-operating income from Appendix No. 1 to Sheet 02.

On lines 030-040 - expenses that reduce sales income and non-operating expenses from Appendix No. 2 to sheet 02.

On line 050 - the amount of losses that are taken into account in a special manner and are reflected in Appendix No. 3 to sheet 02.

Determining the tax base

In line 060 we display the financial result - profit or loss. In most cases, this amount will be the tax base for the tax, which should be reflected in line 100.

See also " What are the consequences of reporting a loss on your income tax return? »

Line 110 is filled in by those payers who transfer losses incurred in the past to the current period.

If there is nothing to transfer or the current profit covers the loss, in line 120 you need to reflect the amount of the base from which the tax will be calculated. The indicator of this line is equal to the difference between lines 100 and 110.

In line 130, the tax base is reflected by individual payers who pay tax to the subject’s budget at reduced rates.

We indicate rates and calculate taxes

Lines 140-170 indicate tax rates: general, federal, regional and regional reduced. On lines 180-200 - the amount of calculated tax.

On lines 210-230 you need to indicate the amounts of accrued advance payments for the reporting (tax) period.

For income tax return 2016 sample individual lines are given on our website.

For information on how to calculate advances, read the article “ How to calculate monthly advance payments for income tax during the reporting period ».

Also see " How is line 220 of sheet 02 of the income tax return filled out? »

Lines 240-260 are filled in when tax paid abroad is included in the tax payment.

The Federal Tax Service also recommends reflecting the trade fee in these lines - see “ How can Moscow organizations reflect the trade fee in their income tax return? ».

The amount of tax to be paid additionally or reduced is reflected on a budgetary basis in lines 270-271 and 280-281, respectively.

The amount to be paid is calculated as the difference between the tax calculated for the reporting period (lines 190 and 200), advances for the previous period (lines 220 and 230) and the credited “foreign” tax (lines 250 and 260).

Advances for the next quarter (lines 290-310).

This is the difference between line 180 of the current declaration and line 180 of the declaration for the previous reporting period. If it is negative or zero, advances are not paid.

Cm. " How to calculate line 290 of sheet 02 of the income tax return? »

Lines 290-310 are not filled in:

in the annual declaration;
organizations that pay only quarterly advances;
taxpayers who switched to calculating monthly advance payments based on actually received profits.

Advances for the first quarter of next year (lines 320-340).

These lines need to be filled in:

in the declaration for 9 months (in this case, the amount of monthly advances for the 1st quarter is taken equal to the amount of monthly advances payable in the 4th quarter, that is, the indicators of lines 290-310);
in the declaration for 11 months when switching from advances on actually received profit to the general procedure.

Appendix No. 1 to sheet 02

Appendix No. 1 to Sheet 02 reflects the organization’s income from sales and non-operating income (Section VI Procedure for filling out an income tax return).

Revenue information

On line 010 you need to show the total amount of sales revenue. For terms 011-014, this indicator is detailed by sales revenue:

goods (works, services) for own consumption;
purchased goods;
property rights, except for income from the sale of rights to claim debt specified in Appendix No. 3 to sheet 02;
other property.

Lines 020-022 are filled out only by professional participants in the securities market.

In lines 023-024, from January 1, 2015, income on marketable securities is shown by payers who are not professional participants.

Line 027 shows the proceeds from the sale of the enterprise as a property complex.

Revenue from sales from operations reflected in Appendix No. 3 to Sheet 02 is transferred to line 030 (page 340 of Appendix No. 3 to Sheet 02).

Line 040 is the total for income from sales. This amount must be transferred to line 010 of sheet 02.

Non-operating income

Income tax return assumes that non-operating income is reflected after sales income.

Cm. " What income is non-operating income? »

Line 100 indicates their total amount. It will go to line 020 of sheet 02.

income of previous years identified in the reporting (tax) period;
the cost of materials and other property received during dismantling or disassembly during the liquidation of fixed assets being taken out of service, as well as during repair, modernization, reconstruction, technical re-equipment, partial liquidation of fixed assets;
received in the form of gratuitously received property (work, services) or property rights;
the cost of surplus inventories and other property that are identified as a result of the inventory;
the amount of the restored depreciation bonus ( see also " Depreciation bonus: when to restore? » );
income received by professional participants in the securities market carrying out dealer activities (including banks) on transactions with financial instruments of futures transactions not traded on the organized market;
self-adjustment amounts for transactions with related parties (cm. " The Federal Tax Service explained how to declare tax adjustments for transactions with dependent parties ».

Appendix No. 2 to sheet 02

Income tax return contains Appendix 2 to Sheet 02, which calculates the amount of expenses of the organization - both related to production and sales, and non-operating (Section VII Procedure for filling out an income tax return). Let's look at the main lines of the application.

We reflect the costs of production and sales

Production costs are reflected in the application, divided into direct and indirect.

Cm. " How to take into account direct and indirect expenses in tax accounting ».

Lines 010-030 are allocated for direct expenses:

line 010 is filled in by organizations engaged in the production of goods, performance of work, and provision of services;
terms 020-030 are filled in for trading operations.

Next come the indirect costs. Their total amount is reflected on line 040, and in lines 041-055 individual of them are deciphered, for example taxes ( insurance premiums not included here), depreciation bonuses, land acquisition, R&D.

Attention: cash method!

If you use the cash method of accounting, do not fill out lines 010-030. Expenses that reduce the tax base in accordance with Art. 273 of the Tax Code of the Russian Federation, show on line 040.

Line 060 shows the price of acquisition (creation) of other property (except for securities, products of own production, purchased goods, depreciable property), income from the sale of which is reflected in line 014 “Proceeds from the sale of other property” of Appendix No. 1 to sheet 02, as well as costs associated with its implementation.

Line 061 indicates the value of the net assets of the enterprise sold as a property complex.

Lines 070 and 071 are filled in only by professional participants in the securities market. Non-professional participants reflect expenses related to marketable securities in lines 072-073, respectively.

Line 080 reflects the costs of operations reflected in Appendix No. 3 to Sheet 02 (page 350 of Appendix No. 3 to Sheet 02).

The following lines should show the losses:

090 - part of the loss of industrial enterprises received in previous periods, taken into account in the current period ( cm. " ») ;
100 - from the sale of depreciable property, taken into account in accordance with paragraph 3 of Art. 268 of the Tax Code of the Russian Federation and previously taken into account on line 060 of Appendix No. 3 to sheet 02;
110 - from the implementation of the right to a land plot.

Line 120 shows the amount of the premium paid by the buyer of the enterprise as a property complex (clause 1, clause 3, article 268.1 of the Tax Code of the Russian Federation).

On lines 131-135, reflect information about accrued depreciation (including intangible assets) using the linear/non-linear accrual method.

Non-operating expenses

The total amount of non-operating expenses is shown in line 200, individual expenses are shown in lines 201-206, in particular:

interest on debt obligations ( see also " Attention: the procedure for recognizing interest has been changed retroactively » );
reserves ( see, for example, " Provision for doubtful debts: procedure for creation and calculation of deductions » );
to liquidate the OS ( see also " How to take into account the costs of liquidation of under-depreciated fixed assets in tax accounting? » );
fines, penalties, sanctions, damages, etc.

Term 300 reflects losses equated to non-operating expenses, including losses from previous years identified in the current period (line 301) and bad debts (302).

If in the current period you are correcting errors from previous years that did not result in an understatement of tax, fill out lines 400-403.

Cm. " Nuances of the procedure for drawing up and submitting an income tax return ».

Appendix No. 3 to sheet 02

Appendix No. 3 to sheet 02 contains the calculation of financial results taken into account in a special manner (Articles 264.1, 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation).

These are income, expenses and results for such operations as:

sale of depreciable property - lines 010-060;
exercise of the right to claim debt with due and undue payment - lines 100-170 ( about filling out lines 160-170 read “ Nuances of the procedure for drawing up and submitting an income tax return » );
the result of the activities of the enterprise - lines 180-201 ( cm. " Service industries and farms. Income tax » );
trust management - lines 210-230;
realization of the right to a land plot - lines 240-260.

At the end of the application (lines 340-360) are given: total revenue, expenses, losses for all transactions reflected here.

Appendix No. 4 to sheet 02

Appendix No. 4 is filled out by those taxpayers who transfer losses incurred in previous periods to the current period.

Let us remind you that such a transfer is possible for losses of 10 previous years (clauses 1, 2 of Article 283 of the Tax Code of the Russian Federation).

The appendix is included in the declaration only for the first quarter and for the year (clause 1.1 Procedure for filling out an income tax return).

The balance of the uncarried loss at the beginning of the tax period is reflected in line 010. Lines 040-130 show losses by year of their formation.

Line 140 indicates the tax base - here you need to transfer the indicator of line 100 of sheet 02.

In line 150 - the amount of loss that reduces the current tax base. This line cannot be larger than line 140. Move the indicator from it to line 110 of sheet 02 of the declaration.

The balance of the untransferred loss is indicated in line 160 (only in the annual declaration!).

Lines 135, 151 and 161 are intended to indicate losses on completed transactions that were received from transactions with securities traded on the organized securities market that arose before December 31, 2014 inclusive and were not previously taken into account when determining the tax base.

Appendix No. 5 to sheet 02

Appendix No. 5 to sheet 02 is filled out by organizations that have separate divisions. It is filled out (clause 10.1 Procedure for filling out an income tax return):

for an organization without separate divisions;
for each separate division, including those closed in the current tax period, or a group of separate divisions located on the territory of one constituent entity of the Russian Federation.

The number of completed applications depends on the number of separate divisions or their groups.

Specify the calculation code

In the “Calculation compiled (code)” field, enter:

1 - if the application is compiled for an organization without separate divisions included in it;
2 - for a separate division;
3 - for a separate division closed during the year;
4 - for a group of separate divisions of one region.

Then fill in information about the unit: checkpoint, name, whether it is responsible for the group.

We calculate the base and tax

Line 030 indicates the tax base for the organization as a whole. Transfer here the data from line 120 of sheet 02 of the declaration.

In lines 040-120, calculate the tax and advance payments based on the share of the tax base of the division (or parent organization) and the tax rate in the corresponding constituent entity of the Russian Federation.

Please note: the sum of lines 070 of Appendix No. 5 for the organization without its separate divisions and for each separate division (group of divisions) is transferred to line 200 of sheet 02.

The sum of lines 080 of Appendix No. 5 to sheet 02 must be equal to the amount reflected in line 230 of sheet 02.

We distribute advances

Line 120 reflects monthly advances payable for the next quarter. The amount of the monthly advance payment for the organization as a whole (line 310 of sheet 02) is distributed between the parent organization and each division (group) based on the shares of the tax base (line 040 of appendices No. 5 to sheet 02 of the declaration):

page 120 = page 310 of sheet 02 x page 040 of Appendix No. 5 to sheet 02/100.

Monthly advances for the fourth quarter are also monthly advances for the first quarter of the next year, which are reflected in line 121 of Appendix 5 of the declaration for 9 months.

Advances are divided into 3 payment terms in equal shares and are reflected in declarations for the parent organization and divisions in subsections 1.2 of section 1.

Line 120 of Appendix No. 5 to Sheet 02 in annual terms income tax returns not filled in.

Sheet 03 of the declaration

Sheet 03 is filled out by organizations that are tax agents for income in the form of dividends, as well as interest on state and municipal securities. It consists of 3 sections:

Section A - calculation of tax on dividends;
Section B - calculation of tax on interest on state and municipal securities;
Section B - breakdown of dividend amounts (interest).

Filling out an income tax return according to sections A, B, C of sheet 03 determined by section XI Procedure for filling out an income tax return.

Please note: Sheet 03 is completed for each decision on profit distribution. Those. if payments are made under several decisions in the current period, then several corresponding sheets 03 are submitted.

Also keep in mind that the sheet is compiled only in those periods when dividends were transferred. There is no need to present it for those periods when there were no payments - this follows from paragraph. 2 p. 1 art. 289 Tax Code of the Russian Federation, paragraphs. 1.1, 1.7 and 11.1 Procedure for filling out an income tax return.

In other words, there will be no cumulative total, which is present in other sheets of the declaration.

Cm. " How to correctly fill out an income tax return on an accrual basis? »

Example:

Let's say the decision on distribution and payment of dividends occurred in June. There were no more such payments during the year. Then sheet 03 needs to be submitted only as part of the half-year declaration. The information reflected in it does not need to be included either in the declaration based on the results of 9 months or in the annual one.

Section A of sheet 03

So, Section A of sheet 03. It is filled out by organizations:

directly paying dividends (issuers);
non-issuers, such as depositories.

The corresponding attribute (“1” or “2”) should be entered in the “Tax agent category” field of Section A of sheet 03.

The next field (“TIN of the organization issuing securities”) is filled in only by non-issuers. Issuers put a dash here.

type of dividends (1 - interim, 2 - annual);
reporting (tax) period code from Appendix No. 1 to;
reporting year.

Then information about the amounts of dividends paid and income tax is reflected:

on line 001 - the total amount of dividends distributed in favor of all recipients - this is indicator D1 in the tax calculation formula from clause 5 of Art. 275 Tax Code of the Russian Federation ( cm. " Features of calculating dividends for determining income tax » );
on line 010 - dividends payable only to those shareholders (participants) in relation to whom the organization acts as a tax agent;
on lines 020-060, the dividend amounts are detailed depending on the status of their recipients (Russian or foreign organization, individual - residents and non-residents of the Russian Federation, persons with an unknown status), and for some of them - also depending on the applicable tax rate ( cm. " The income tax return for 2015 does not take into account changes in the dividend rate. The Federal Tax Service told us how to fill it out » );
line 070 indicates the amount of dividends transferred to persons who are nominal holders of securities, without tax withholding; if you are an issuer, then the sum of lines 010 and 070 should correspond to indicator D1 ( cm. " How to calculate income tax on dividends » );
on lines 080 and 081, reflect the amount of dividends you received from Russian and foreign organizations, minus the tax withheld by the source of payment - the tax agent (in this case, line 080 should include dividends received in previous periods, as well as from the beginning current year before the date of distribution of dividends that were not previously taken into account when determining the tax base for income received in the form of dividends);
on line 081 show the dividends received, with the exception of those specified in paragraphs. 1 clause 3 art. 284 of the Tax Code of the Russian Federation, the tax on which is calculated at a rate of 0% - this line corresponds to indicator D2 in the tax calculation formula from clause 5 of Art. 275 Tax Code of the Russian Federation;
on line 090, indicate the total amount of dividends distributed in favor of all recipients, reduced by the value of the indicator on line 081 (D1 - D2):

page 090 = page 001 - page 081

page 090 = page 010 + page 070 - page 081.

If line 090 is negative, you will not have to pay tax, but no refund will be made from the budget. In this case, put dashes in the subsequent lines (091-120).

Attention non-issuers!

Non-issuers must put dashes on lines 080, 081, and determine the indicator for line 090 based on the information provided by the Russian organization paying income in the form of dividends.

on lines 091 and 092 show the amounts of dividends used to calculate tax, and in line 091 - dividends taxed at rates of 9 and 13% ( cm. " The income tax return for 2015 does not take into account changes in the dividend rate. The Federal Tax Service told us how to fill it out » );
on line 100, indicate the tax calculated from them;
on line 110 - tax calculated on dividends paid to Russian organizations in previous periods in relation to each decision on the distribution of income from equity participation;
on line 120 - tax accrued on dividends paid to Russian organizations in the last quarter (month) of the reporting (tax) period in relation to each decision on the distribution of income from equity participation.

When paying dividends partially (in several stages), the payment of tax must be reflected in lines 040 of subsection 1.3 of section 1 of the declaration. In this case, the period is indicated based on the date of payment of dividends in accordance with clause 4 of Art. 287 of the Tax Code of the Russian Federation, i.e. no later than the day following the day of payment.

Section B of sheet 03

The dividends reflected in section A of sheet 03 need to be deciphered.

To decipher dividends paid to legal entities, section B of sheet 03 is intended. For dividends from individuals, Appendix No. 2 to the declaration is filled out.

Cm. " Appendix No. 2 to the declaration ».

Section B is completed for each organization that receives income.

When filling out section B for dividends:

according to the attribute “Attribute of ownership”, the code “A” is entered (this means that the decoding refers to section A of sheet 03);
according to the “Type” detail, “00” is entered in the primary calculation, and when submitting an updated (corrective) calculation, the adjustment number (“01”, “02”, etc.) is indicated;
information about the organization receiving the income, the amount of dividends (before tax withholding) and the tax itself are indicated.

If dividends are transferred without tax withholding to persons recognized as tax agents, information about these persons and the amounts of dividends transferred to them are reflected in section B of sheet 03 with the note “tax agent” after the name of the organization and a dash on line 070.

Sheet 04 of the declaration

In sheet 04, income tax is calculated at rates different from the general rate of 20% (section XII Procedure for filling out an income tax return). This is mainly a tax on income in the form of interest on securities and dividends. In this case, a separate sheet 04 is filled out for each of the following income:

income in the form of interest on government securities of member states of the union state, government securities of constituent entities of the Russian Federation and municipal securities (rate 15%);
income in the form of interest on securities referred to in subparagraph. 2 clause 4 art. 284 Tax Code of the Russian Federation (rate 9%);
income in the form of interest on state and municipal bonds, subject to taxation (rate 0%);
income in the form of dividends (income from equity participation in foreign organizations) at a rate of 9%;
income in the form of dividends (income from equity participation in foreign organizations) at a rate of 0%;
income in the form of dividends (income from equity participation in Russian organizations) at a rate of 9%;
income from the sale or other disposal of shares (participatory interests) in accordance with Art. 284.2 of the Tax Code of the Russian Federation (rate 0%).

The corresponding code of the type of income (1-7) must be entered in the “Type of income” field.

For each income you need to reflect:

tax base (line 010);
income that reduces the tax base (line 020), expense arising in the case of accrual of interest (coupon) income on securities that are the subject of a repo transaction when closing a short position in accordance with clause 9 of Art. 282 Tax Code of the Russian Federation;
tax rate (line 030) - 15, 9 or 0%;
amount of calculated tax (line 040 = (line 010 - line 020) x line 030 / 100);
the amount of tax on dividends paid outside the Russian Federation and counted towards the payment of tax in accordance with Art. 275, 311 of the Tax Code of the Russian Federation in previous reporting periods (line 050 is equal to the sum of lines 050 and 060 for the previous reporting period) and in the current reporting period (line 060); in this case, lines 050 and 060 are filled in only for sheet 04 with code “4”;
the amount of tax accrued in previous reporting periods (line 070 is equal to the sum of lines 070 and 080 for the previous reporting period);
the amount of tax accrued on income received in the last quarter (month) of the reporting (tax) period (line 080 = line 040 - line 050 - line 060 - line 070).

The calculated tax for specific payment dates of the last quarter (month) of the reporting (tax) period is reflected on lines 040 of subsection 1.3 of section 1 of the declaration. In this case, the period is indicated based on the date of receipt of income or payment of dividends in accordance with paragraphs. 1 and 4 tbsp. 287 Tax Code of the Russian Federation.

Sheet 05 of the declaration

Sheet 05 contains the calculation of the tax base for transactions with securities and FISS, the financial results of which are taken into account in a special manner. In the new declaration, this sheet has 2 forms:

for the annual declaration - 2014 on income received during the reporting and tax periods of 2014 (section XIII-I Procedure for filling out an income tax return);
for declarations starting from the first quarter of 2015 (section XIII-II Procedure for filling out an income tax return).

Sheet 05 of the 2014 form.

In the 2014 form, sheet 05 reflects the following transactions:

with securities traded on the organized securities market (hereinafter referred to as ORTS);
securities not traded on the securities market;
financial instruments of futures transactions not traded on an organized market;
non-traded financial instruments of derivatives transactions concluded after 07/01/2009, the completion date of which begins on 01/01/2010;
securities traded and not traded on the securities market, received by the primary owners of government securities as a result of novation.

You enter the corresponding code (from 1 to 5) in the “Type of operation” field. Depending on the code in sheet 05 you need to indicate:

On line 010:

codes 1, 2 and 4 - proceeds from sales, disposal, including redemption of relevant securities;
codes 3 and 5 - non-operating income from transactions with the corresponding FISS.

On line 020:

code 1 - the amount of deviation of the actual proceeds from the sale (disposal) of securities traded on the securities market outside the organized market below the minimum price of transactions on the organized market on the date of transactions or deviation from the estimated value of the investment share;
code 2 - the amount of deviation of the actual proceeds on securities from their estimated price (the line is filled in if the actual price of securities is less than the estimated price by more than 20%, or in case of deviation from the estimated value (issue cost) of the investment unit);
codes 3 and 5 - the amount of deviation of the actual price of the FISS from its estimated cost, if the actual price is more than 20% lower than the estimated one;
code 4 - the amount of deviation of actual revenue (similar to code 1 for circulating securities and code 2 for non-circulating securities).

On line 030:

codes 1, 2 and 4 - expenses associated with the acquisition and sale of relevant securities;
codes 3 and 5 - non-operating expenses for transactions with FISS that are not traded on the market.

In term 031:

code 1 - the amount of deviation of the actual costs of acquiring securities traded on the securities market outside the market above the maximum price of transactions on the market on the date of the transaction or deviation from the estimated value of the investment share;
code 2 - the amount of deviation of the actual costs for the acquisition of securities not traded on the securities market from the estimated price (the line is filled in if the actual costs exceed the estimated price by more than 20%, or in case of deviation from the estimated value (issue cost) of the investment unit) ;
codes 3 and 5 - the amount of deviation of the actual price of the FISS from its estimated cost, if the actual price is more than 20% higher than the estimated one.

In line 040, regardless of the transaction code, you need to show profit or loss (line 040 = line 010 + line 020 - line 030 + line 031).

for codes 1, 2, 3 and 5, this is, in particular, part of the amount of the positive balance of exchange rate differences arising from the date of receipt of foreign currency into the organization’s account until the date of acceptance of OVGVZ series III, IV, V for accounting, in the share attributable to realized ( retired) government securities (for primary owners);
for code 4 (with profit) - part of the amount of the positive balance of exchange rate differences arising from the date of receipt of foreign currency into the account until the date of acceptance of OVGVZ series III for accounting, in the share attributable to sold (retired) government securities (for primary owners) or the amount of the positive balance of exchange rate differences on OVGVZ series III attributable to sold (retired) government securities (for primary owners).

In the remaining lines (except 091), regardless of the operation codes, indicate:

in line 060 - the tax base without taking into account losses of previous tax periods (line 060 = line 040 - line 050);
in line 070 - the amount of loss or part of the loss received in previous periods (line 070 is equal to line 090 of sheet 05 of the declaration for the previous tax period);
in line 080 - loss (part of it), reducing the base of the current period;
in line 090 - the amount of unaccounted loss to be carried forward to the next year (line 090 = line 070 - line 080). If line 040< 0, то стр. 090 равна абсолютному значению показателя по стр. 040 плюс показатель по стр. 070;
in line 100 - the final tax base (line 100 = line 060 - line 080). If the amount is positive, include it in line 100 of sheet 02.

Line 091 is filled out only in the sheet with code 3. This shows the amount of loss on transactions with FISS that are not traded on the market, on completed transactions that are not repaid before January 1, 2010.

Sheet 05 of the 2015 form.

For income from securities and FISS received since 2015, fill out the second form of sheet 05. It calculates the income tax on transactions (operation type code):

with securities traded on the ORTSM and FISS not traded on the market;
securities traded and not traded on the Ordinary Securities Market, received by the primary owners of government securities as a result of novation;
FISS, not traded on the market, concluded after 07/01/2009, the completion date of which begins on 01/01/2010.

Depending on the transaction type code, the following data is reflected in sheet 05:

On line 010:

codes 1, 2 and 3 - proceeds from sales, disposal, including redemption of relevant securities and non-operating income from transactions with the relevant FISS.

On line 011:

codes 1, 2 - income from the sale or other disposal of securities not traded on the securities market (including from the redemption or partial redemption of their nominal value);

On line 012:

codes 1 and 2 - deviation of actual proceeds from the sale of securities not traded on the Ordinary Securities Market below the estimated price, taking into account the maximum price deviation (the line is filled in if the actual transaction price is less than the estimated price by more than 20%, or in case of deviation from the estimated value ( cost of issue) investment unit);
code 3 - the line is not filled.

On line 013:

code 1 - income from transactions with non-negotiable FISS;
code 3 - non-operating income from transactions with FISS (clause 19 of Article 250 of the Tax Code of the Russian Federation) not traded on the organized market (the value of the indicator coincides with line 010).

On line 014:

code 1 - the total amount of deviations of the actual prices of non-trading FISS from their estimated value, increased by 20%;
code 2 - the line is not filled in;
code 3 - the amount of deviation of the actual price of the FISS from its estimated value, if the actual price deviates from the estimated price by more than 20% downwards.

On line 020:

code 1 - the total amount of expenses associated with the acquisition and sale of securities not traded on the securities market, including expenses associated with the circulation of investment shares, as well as non-operating expenses on transactions with non-traded FISS;
code 2 - expenses for the sale/disposal (including redemption) of securities received by the primary owners of government securities as a result of novation, determined based on the paid price of the securities, expenses associated with their acquisition, and sales costs;
code 3 - non-operating expenses for transactions with FISS (clause 18, clause 1, article 265 of the Tax Code of the Russian Federation), not traded on the market.

On line 021:

codes 1 and 2 - the amount of expenses associated with the acquisition and sale of securities not traded on the securities market, including expenses associated with the circulation of investment units of mutual funds;
code 3 - the line is not filled.

On line 022:

codes 1 and 2 - the sum of deviations of the actual purchase prices of securities not traded on the Ordinary Securities Market from the calculated prices, taking into account the maximum deviation of prices (the line is filled in if the actual price is more than 20% higher than the calculated price, or in case of deviation from the calculated value (cost issuance) of a share (for code 1));
code 3 - the line is not filled.

On line 023:

code 1 - expenses for transactions with non-trading FISS;
code 2 - the line is not filled in;
code 3 - non-operating expenses on transactions with non-trading FISS (clause 18, clause 1, article 265 of the Tax Code of the Russian Federation). The indicator value matches line 020.

On line 024:

code 1 - the total amount of deviations of the actual prices of non-trading FISS from their estimated value, reduced by 20%;
code 2 - the line is not filled in;
code 3 - the amount of deviation of the actual price of FISS upon its acquisition from its estimated cost, if the deviation is more than 20% upward.

In line 040, regardless of the transaction code, you need to show profit or loss (line 040 = line 010 - line 020).
In line 050, reflect the amount of profit/loss adjustment:

for codes 1 and 3 - part of the amount of the positive balance of exchange rate differences that arose from the date of receipt of foreign currency into the account until the date of acceptance of OVGVZ series III, IV, V for accounting, in the share attributable to sold (retired) government securities (for primary owners ). This line is filled in by the primary owners of securities received during the novation of OVGVZ series III, if necessary, only when fulfilling rights and obligations with financial instruments of futures transactions;
for code 2 (with profit) - part of the amount of the positive balance of exchange rate differences arising from the date of receipt of foreign currency into the account and until the date of acceptance of OVGVZ series III for accounting, in the share attributable to sold (retired) government securities (for primary owners) ; the amount of the positive balance of exchange rate differences on OVGVZ series III attributable to sold (retired) government securities (for primary owners).

The remaining lines are filled in equally for all types of operations, indicating:

in line 060 - tax base: line 060 = line 040 - line 050 (if the result is negative, the tax base is considered equal to 0);
in line 080 - the amount of loss or part of the loss taken into account in the current period to reduce the tax base (the amount must be transferred to page 150 of Appendix No. 4 to sheet 02 with code 5);
in line 100 - the final tax base: line 100 = line 060 - line 080 (if the amount is positive, include it in the figure for line 100 of sheet 02 of the declaration).

Sheet 07 of the declaration

Sheet 07 is a report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, and targeted financing. It is included in the declaration only upon receipt of the specified funds (Section XV Procedure for filling out an income tax return).

First, you need to transfer last year’s data on received but unused funds to the report:

the period of use of which has not expired;
having no expiration date.

In this case, in column 2 it is necessary to indicate the date of receipt of funds to the account or cash desk, the date of receipt of property (work, services) that have a period of use, and in column 3 - the amount of funds whose use period has not expired, as well as unused funds that have no period of use reflected in column 6 of the report for the previous year.

In column 1, indicate the code of the type of receipt. It is taken from Appendix No. 3 to Procedure for filling out income tax returns.

Fill out columns 2 and 5 for targeted funds that have a useful life.

In column 7, show funds used for other purposes or not used within the prescribed period. You must include these funds in non-operating income (clause 14 of article 250, clause 9 of clause 4 of article 271 of the Tax Code of the Russian Federation).

Appendix No. 1 to the declaration

In this application you must indicate (Section XVI Procedure for filling out an income tax return):

income not taken into account when determining the tax base (codes 510-600 from Appendix No. 4 to Procedure for filling out income tax returns),
expenses taken into account by certain categories of taxpayers (codes 650-950 from Appendix No. 4 to Procedure for filling out income tax returns).

Most income and expenses are specific. Of the most widespread, we note expenses with codes 670-678 - in the form of depreciation amounts calculated using special coefficients (Article 259.3 of the Tax Code of the Russian Federation).

Read about the use of special coefficients in the material “ The essence and features of using the accelerated depreciation method ».

Appendix No. 2 to the declaration

Complete this application if you are a tax agent in accordance with Art. 226.1 Tax Code of the Russian Federation:

when carrying out transactions with securities,
for operations with FISS,
on REPO transactions with securities,
for securities lending transactions,
when making payments on securities of Russian issuers (dividends).

However, remember that it is included only in the annual profit declaration, since it contains information on personal income tax, and the tax period for this tax is a year (Article 216 of the Tax Code of the Russian Federation).

A separate certificate (or even several) is issued for each individual. For example, when paying income taxed at different rates.

When filling out, you must indicate (Section XVII Procedure for filling out an income tax return):

reference number;
date of compilation;
type (“00”) - in the primary certificate, correction number (“01”, “02”, etc.) - in the clarifying certificate;
full personal data of the individual who is the recipient of the income.

in line 010 - personal income tax rate;
in line 020 - the total amount of income at the end of the tax period excluding tax deductions(sum of lines 041);
in line 021 - the total amount of tax deductions that reduce the amount of income, which is determined by summing the indicators of lines 043 and 051;
in line 022 - tax base (line 022 = line 020 - line 021);
lines 030-034 indicate the amount of tax: calculated, withheld, paid, over-withheld and unwithheld, respectively;
lines 040-043 decipher income paid to an individual and deductions provided to him. Their codes must be taken from the directories “Income Codes” and “Deduction Codes” (Appendices No. 5 and 6 to Procedure for filling out income tax returns).

If an individual was provided with standard deductions for personal income tax (Article 218 of the Tax Code of the Russian Federation), you must also fill out the subsection of the certificate “Amount of standard tax deductions provided.” At the same time, in lines 051 the codes of standard tax deductions from the reference book “Deduction Codes” are indicated (Appendix No. 6 to Procedure for filling out income tax returns), and for lines 052 - their sums.

It should be remembered that standard deductions do not apply to income in the form of dividends, even despite the 13% personal income tax rate (paragraph 2, paragraph 3, article 210 of the Tax Code of the Russian Federation).

For each reporting (tax) period starting from the first quarter (January) 2016, Russian organizations must submit an income tax return to the Federal Tax Service in the form (electronic format).

Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 /572@ “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form” approved a new form income tax declaration, the procedure for filling it out and the format for submitting it in electronic form.

Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 /600@ is declared invalid.

Thus, new uniform must be applied to reporting for 2016.

Major changes to the income tax return

In particular, Sheet 02 “Tax Calculation” of the tax return has undergone changes (the formula for calculating the tax base on line 100 has been adjusted, new lines have been added, including to indicate the volume of capital investments made in order to implement the investment project).

The tax return also now has fields to reflect the amounts of the trade tax.

Residents of territories of rapid socio-economic development are assigned code 6 to be reflected according to the details “Taxpayer Identification (code)”.

New sheets added:

Sheet 08 “Income and expenses of the taxpayer who made an independent (symmetrical, reverse) adjustment;
Sheet 09 “Calculation of corporate income tax on income in the form of profit of a controlled foreign company.”

The name of Appendix No. 2 to the tax return “Information on the income of an individual paid to him by a tax agent from transactions with securities...” has been clarified.

Deadline for submitting income tax returns

The income tax return for the year (tax period) must be submitted no later than March 28 of the year following the reporting year (clause 4 of Article 289 of the Tax Code of the Russian Federation).

For failure to comply with the deadline for submitting a declaration, a fine may be imposed on both the organization and its leader.

Penalty for failure to submit income tax return

For failure to submit or late submission of an annual income tax return, the Federal Tax Service may impose a fine on an organization.

If the annual declaration is not submitted on time, the penalty will be 5% of the unpaid amount of tax payable under this declaration for each full or partial month that has passed from the day established for submitting the declaration to the day on which it was submitted. presented.

In this case, there cannot be a fine (clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08 / 47033):

more than 30% of the unpaid tax amount due on a late declaration;
less than 1000 rub. Thus, even if the tax payable under the declaration is paid on time, the penalty for late submission of this declaration will be 1000 rubles.

The same fine is imposed for late submission of a “zero” declaration.

Example. Calculation of the fine for late submission of income tax returns

The income tax return for 2016 was submitted by the organization on 04/01/2017 (the last day of the deadline established by law is 03/28/2017).

The declaration indicates the amount of tax to be reduced.

Under such conditions, the amount of the fine will be:

for late submission of the declaration for 2016 - 1000 rubles. (since there is no need to pay additional tax on the basis of the annual declaration, the fine is paid in the minimum amount regardless of the time of delay).

Procedure for filling out an income tax return

All organizations paying income tax must, at the end of each reporting period and year, fill out and submit to the Federal Tax Service (clause 1.1 of the Procedure for filling out the declaration):

title page (Sheet 01);
subsection 1.1 section. 1;
Sheet 02;
Appendix No. 1 to the Sheet;
Appendix No. 2 to Sheet 02.

The most common cases when an ordinary commercial organization needs to fill out and submit to the Federal Tax Service the remaining sheets, sections of the declaration and appendices to it, we present in the table (clauses 1.1, 1.3 of the Procedure for filling out the declaration):

Sheet (section) of the declaration	Who fills it out and in what cases?	For what period is it represented?
Subsection 1.2 section. 1	Organizations paying monthly advance payments during the quarter	For each reporting period (clauses 1.1, 4.3 of the Procedure for filling out the declaration): - I quarter; - half a year; - 9 months
Subsection 1.3 section. 1 with payment type "1"	Organizations that paid dividends to other organizations	During the reporting period, in last month(quarter) in which dividends were paid. For example, if dividends were paid in June, then subsection 1.3 of Section 1 must be filled out in the declaration for the half-year (clauses 4.4, 4.4.1 of the Procedure for filling out the declaration)
Subsection 1.3 section. 1 with payment type "4"	Organizations that received dividends from foreign organizations	For the reporting period in the last month (quarter) of which dividends were received (clauses 4.4, 4.4.4 of the Procedure for filling out the declaration)
Appendix No. 3 to Sheet 02	1. Organizations that sold depreciable property, incl. OS. 2. Organizations are the original creditors who assigned the right of claim before the payment deadline. 3. Organizations that sold land plots, the acquisition costs of which are taken into account under clause 5 of Art. 264.1 Tax Code of the Russian Federation. 4. Organizations using OPH facilities. 5. Organizations - founders (beneficiaries) of trust property management	For each reporting period and for the year in which any of these transactions occurred
Appendix No. 4 to Sheet 02	Organizations that carry forward losses incurred in previous years	For the first quarter of the year to which the loss was transferred, and this year as a whole (clause 1.1 of the Procedure for filling out the declaration)
Appendix No. 5 to Sheet 02	Organizations with separate divisions. The exception is cases when the tax for all OPs is paid at the location of the organization’s head office (clause 10.1 of the Procedure for filling out the declaration, Letter of the Federal Tax Service dated January 26, 2011 No. KE-4-3/935@)	For each reporting period and year
Sheet 03, consisting of sect. A and sect. B with the sign of belonging "A"	Organizations that paid dividends to their shareholders (participants), except for LLCs, in which all participants - individuals(clauses 2, 4, article 230 of the Tax Code of the Russian Federation)	For each reporting period and year in which dividends were paid. In this case, for each decision on the payment of dividends, a separate Sheet 03 must be filled out (clause 11.2.1 of the Procedure for filling out the declaration)
Sheet 04 with income type code "4" or "5"	Organizations that received dividends from foreign organizations	For each reporting period and year in which income in the form of dividends or interest was received
Sheet 05	Organizations that received income from transactions with securities (including bills) and FISS	For each reporting period and year in which income from such transactions was received
Sheet 07	Organizations receiving designated funds listed in Appendix No. 3 to the Procedure for filling out the declaration. These are, for example, HOAs, residential complexes or housing cooperatives, which receive from the owners of premises in apartment buildings money for major home renovations	For each reporting period and year in which the organization had funds for designated purposes
Appendix No. 1 to the declaration	Organizations that had income or expenses listed in Appendix No. 4 to the Procedure for filling out the declaration. This is for example: - income of landlords in the form of the cost of inseparable improvements made by the tenant; - expenses for voluntary health insurance, employee training; - shortages, if the perpetrators have not been identified	For each reporting period and year in which the organization had such income and expenses
Appendix No. 2 to the declaration	Organizations (except LLCs) that paid dividends to individuals	For the year in which dividends were paid

Example

The organization provides services.

In 2016, the company provided services worth RUB 3,584,840. (including VAT - RUB 546,840).

In addition, the Organization sold the goods. Revenue from this type of activity for the tax period amounted to 356,360 rubles. (including VAT - RUB 54,360).

In 2016, a fixed asset was sold for RUB 118,000. (including VAT - 18,000 rubles) and the following non-operating income was received:

from renting out property - 25,000 rubles. (excluding VAT);
interest accrued by the bank on the balance of money in the current account - 1000 rubles;
excess inventories that were identified during inventory - 500 rubles;
interest under a loan agreement provided to an employee of the company - 700 rubles.

In addition, the Organization wrote off accounts payable in the amount of 7080 rubles. (including VAT - 1080 rubles) due to the expiration of the statute of limitations.

Then fill out the income tax return as follows:
On line 010 of Appendix 1 to sheet 02 you must indicate:
3,584,840 - 546,840 + 356,360 - 54,360 = 3,340,000 rub.

This amount will be distributed as follows:

on line 011 - revenue from the provision of services - RUB 3,038,000. (3,584,840 - 546,840);
on line 012 - revenue from the sale of goods - 302,000 rubles. (356,360 - 54,360).

On line 030 of Appendix 1 to sheet 02, the company must reflect income from the sale of fixed assets in the amount of:
118,000 - 18,000 = 100,000 rubles.

The total amount of income from sales for the tax period (line 040 of Appendix 1 to sheet 02) amounted to 3,440,000 rubles. (3,340,000 + 100,000).

Non-operating income in the amount of RUB 34,280. (25,000 + 1000 + 500 + 700 + 7080) are reflected in line 100 of Appendix 1 to sheet 02.

Appendix No. 1 to Sheet 02
Income from sales and non-operating income

Indicators	Line code	Amount in rubles
1	2	3
Sales revenue - total	010	│3│3│4│0│0│0│0│ │ │ │ │ │ │ │ │
including:
revenue from the sale of goods (works, services) of own production	011	│3│0│3│8│0│0│0│ │ │ │ │ │ │ │ │
revenue from sales of purchased goods	012	│3│0│2│0│0│0│ │ │ │ │ │ │ │ │ │
proceeds from the sale of property rights, with the exception of income from the sale of debt claims specified in Appendix No. 3 to Sheet 02	013
proceeds from the sale of other property	014	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Proceeds from the sale (disposal, including income from redemption) of securities of professional participants in the securities market - total	020	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
including:
the amount of deviation of the actual proceeds from the sale (disposal) of securities traded and not traded on the organized securities market is below:
minimum (calculated) price for marketable securities	021	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
minimum (calculated) price for non-traded securities	022	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Proceeds from the sale (disposal, including income from redemption) of securities traded on the organized securities market - total	023	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
including the amount of deviation from the minimum (calculated) price	024	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Proceeds from the sale of the enterprise as a property complex	027	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Revenue from sales from transactions reflected in Appendix No. 3 to Sheet 02 (line 340 of Appendix No. 3 to Sheet 02)	030	│1│0│0│0│0│0│ │ │ │ │ │ │ │ │ │
Total amount of income from sales (page 010 + page 020 + page 023 + page 027 + page 030)	040	│3│4│4│0│0│0│0│ │ │ │ │ │ │ │ │
Non-operating income - total	100	│3│4│2│8│0│ │ │ │ │ │ │ │ │ │

The Organization's expenses for 2016 are reflected in Appendix 2 to sheet 02.

They were as follows.

The cost of materials used in the provision of services is 100,000 rubles. (excluding VAT). RUB 60,000 was spent to pay for indirect expenses (fuel and electricity). (excluding VAT).

The Organization's employees received salaries and insurance contributions in the amount of RUB 1,090,000, including:

administration - 400,000 rubles;
managers - 690,000 rubles.

Depreciation on technical equipment amounted to 150,000 rubles, and on the administration building - 50,000 rubles.

The company's direct costs are:
100,000 + 690,000 + 150,000 = 940,000 rub.

The company's indirect expenses were:
60,000 + 400,000 + 50,000 = 510,000 rub.

The total amount of all recognized expenses for the year will be RUB 1,450,000. (940,000 + 510,000).

Non-operating expenses of the company amounted to 21,900 rubles, including:

interest on the loan - 5400 rubles;
expenses for settlement and cash services at the bank - 3,000 rubles;
depreciation on property leased - 1,500 rubles;
losses from previous years for which the tax period of occurrence cannot be determined - 12,000 rubles.

In addition, the company wrote off an obsolete computer during the reporting period.

Its initial cost is 20,000 rubles, the amount of accrued depreciation is 19,900 rubles.

The loss from writing off a computer is 100 rubles. (20,000 - 19,900).

Appendix No. 2 to Sheet 02
Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses

Taxpayer identification (code) │ │

1 - organization not related to those indicated by codes 2, 3, 4 and 6
2 - agricultural producer
3 - resident (participant) of a special (free) economic zone
4 - an organization operating in a new offshore hydrocarbon field
6 - resident of the territory of rapid socio-economic development

License: series │ │ │ │ number │ │ │ │ │ │ view │ │ │/│ │ │

Indicators	Line code	Amount in rubles
1	2	3
Direct costs related to goods sold (work, services)	010	│9│4│0│0│0│0│ │ │ │ │ │ │ │ │ │
Direct expenses of taxpayers engaged in wholesale, small wholesale and retail trade in the current reporting (tax) period related to goods sold	020	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
including the cost of purchased goods sold	030	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Indirect costs - total	040	│5│1│0│0│0│0│ │ │ │ │ │ │ │ │ │
Total recognized expenses (sum of lines 010, 020, 040, 059 - 070, 072, 080 - 120)	130	│1│4│5│0│0│0│ │ │ │ │ │ │ │ │ │
Non-operating expenses - total	200	│2│1│9│0│0│ │ │ │ │ │ │ │ │ │ │

The organization determines income and expenses using the accrual method and calculates income taxes quarterly.

For the reporting year, the Organization’s income and expenses were (excluding VAT):

income from sales - 3,440,000 rubles;
costs associated with sales - RUB 1,450,000;
non-operating income - 34,280 rubles;
non-operating expenses - 21,900 rubles.

The tax base will be equal to:
3,440,000 - 1,450,000 + 34,280 - 21,900 = 2,002,380 rubles.

Then the amount of income tax for 2016 is:

to the federal budget - 40,048 rubles. (RUB 2,002,380 x 2%);
to the regional budget - 360,428 rubles. (RUB 2,002,380 x 18%).

The organization makes advance payments for income taxes quarterly. The amount of previously accrued advance payments is RUB 300,357, including:

to the federal budget - 30,036 rubles;
to the regional budget - 270,321 rubles.

Based on the calculated data, we fill out subsection 1.1 of section. 1.

The amount of tax to be paid additionally to the federal budget (line 040 of subsection 1.1) is equal to 10,012 rubles. (line 070) (40,048 rubles - 30,036 rubles).

The tax payable to the budget of a constituent entity of the Russian Federation (line 070 of subsection 1.1) is equal to 90,107 rubles. (line 271) (360,428 rubles - 270,321 rubles).

For companies on common system Taxation 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 with 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 it's 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 a profit 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 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.