In the article, we will tell you when the income tax return for 9 months (3rd quarter) in 2018 is submitted, who is submitting it, and what this document is like.
This is the document that:
With the help of a profit tax declaration (based on it), tax inspectors control the amount of payment and the due date for the payment of taxes of a particular organization. The income tax rate is 20%. For periods when expenses exceed income, a zero declaration must be submitted. An important point: expenses, income and other indicators must be shown in the income tax return on a cumulative basis.
Organizations that were listed in the previous section as taxpayers of income tax must submit declarations to the following branches of the Federal Tax Service Inspectorate:
An important point: organizations that are the largest payers of income tax report at the place of registration.
| Feeding method | Submission form | Features of the method | Limitations | Convenience |
| In person (through an authorized representative - a representative of the organization) | On paper | There is a need to submit a declaration in two copies (a second copy is required to mark the date of submission of the application, in case of disputable situations to confirm the timeliness of submission of documents) | Both methods are applicable for organizations whose average number of employees for the previous year did not exceed 100 people. | Not convenient, no time saving. If it concerns sending through a representative, there is a need to draw up a power of attorney, certify it with the seal of the organization and the signature of the head |
| Via Russian Post, with a list of attachments (by registered mail) | On paper | In this case, an inventory of the attachment and a dated receipt from the mail will also serve as proof of the timeliness of sending the document. | Not convenient, as there is a need to go to the post office | |
| Using the Internet through electronic document flow operators (Taxcom LLC and others) | On electronic media | The need to connect to one of the operators | This method is mandatory for organizations, the average number of employees of which for the previous year exceeded 100 people (according to paragraph 3 of Article 80 of the Tax Code of the Russian Federation) | Convenient (quickness of sending the document) |
| Declaration submission deadline | Tax type | Taxpayers | Current declaration form | Where is the declaration submitted | Last payment date | Legal act |
| October 30, 2017 (since October 28 was Saturday) | Income tax for 9 months | Organizations for which the reporting periods are: I quarter, half a year, nine months | Income tax declaration, which was approved by the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / 572 dated October 19, 2016 | Until October 30, 2017 | According to paragraph 4 of Article 289 of the Tax Code of the Russian Federation | |
| Income tax for January-February-March-April-May-June-July-August and September 2017 | Organizations that pay advance payments for income tax on a monthly basis | To the tax office at the place of registration | Until October 30, 2017 | According to paragraph 3 of Article 289 of the Tax Code of the Russian Federation |
The structure of the declaration before the changes in 2017:
*The new form of the income tax declaration was approved by the Order of the Federal Tax Service (FTS) in October 2016, the changes came into force on January 1, 2017.
So, what changes have taken place:
The 2017 Declaration consists of 35 sheets, but most taxpayer organizations have the right to fill out only 5 of them.
Important point: Before starting to fill out the declaration, it is important to know the procedure for filling it out: Title page -> Appendices to Sheet 2 -> Sheet 3 - Sheet 9 (if the organization carries out the operations listed on these sheets) -> Sheet 2 -> Section 1 ...
Filling out the Title Page:
Blank lines are marked with a dash.
21 - I quarter;
31 - II quarter;
33 - 9 months;
Subsection 1.1:
Subsection 1.2:
Subsection 1.3:
It is customary to start filling out the declaration with the 3rd appendix to Sheet 2, since the data specified in this appendix allows you to correctly reflect the information on the two previous appendices. It reflects, among other things, such operations as the sale of depreciable property or operations to assign a claim (under an assignment agreement).
Appendix 1 to sheet 2:
Appendix 2 to Sheet 2:
Appendix 4 to Sheet 2: This page contains information about the tax base, taking into account losses of previous years, but filling out this appendix for 9 months is not required (only for the I quarter and for the year).
Appendix 5 to Sheet 2 is intended for organizations with branches. In this case, it is important to correctly calculate the share of the tax base that falls on the head office and the branch.
Appendix 6 to Sheet 2 is completed by the participants of the consolidated groups of taxpayers.
Filling in sheet 2 is based on information from the annexes to it. Lines 010-050 contain information about income and expenses, on the basis of which the profit or loss of the organization is calculated.
Data from line 040 of application 1 is duplicated to line 010, and data from line 100 of the same application is duplicated to line 020. Lines 030 and 040 contain information from Appendix 2.
An important point: Profit (loss) reflected in line 060 must be calculated using the following formula: Art. 060 = Art. 010 + Art. 020 - Art. 030 - Art. 040 + st. 050.
When a loss is received on line 060, the value is indicated with a minus sign.
Line 100 contains the result of calculating the tax base (according to the formula from the declaration), and line 120 contains the value of the tax base for calculating income tax. Lines 140-160 contain information about the income tax rate, including the federal and regional rates, lines 190 and 200 indicate the amount of income tax to the federal and regional budgets, respectively.
An important point: the procedure for filling out the income tax return affects the determination of the method of making advance payments. Lines 210-230 (in total, in the federal budget and in the regional) contain information on advances in the reporting period (accrued), and specifically for the case considered in the article - for 9 months of 2017 and from January to September 2017.
Advance payments for 9 months of 2017 in lines 210-230 indicate the result of the amount of Art. 180 + st. 290 Sheet 2 of the declaration for the previous reporting period (for half of 2017).
Advance payments paid monthly are indicated: lines 210-230 indicate the result of the amount of advance payments from January to August on lines 180-200 from the declaration for August 2017.
Administrative liability follows a violation of the deadline for submitting a declaration to the tax authority or failure to submit this document. A fine of 300 to 500 rubles is imposed on an official (by a court decision), and a fine in the amount of 1/20 of the tax amount for the delay period is imposed on an organization, and the amount of the fine is set in the range from 1000 rubles to 30% of the tax amount ...
In the event of a delay of more than 180 working days, the penalty for each subsequent month is set at 1/10 of the tax amount. Administrative liability may follow even after one day of delay in filing a "zero" declaration.
As for advance payments: quarterly advance payments can be made only for organizations whose total income does not exceed 15 million rubles on average for the quarter. The rest of the organizations must pay advances on a monthly basis. For organizations that have been re-established, quarterly advance payments are possible.
The income tax declaration for the 3rd quarter of 2017 is made on the same form and according to the same rules that are in effect starting from the statements for 2016. However, the declaration formed for the quarter has a number of features that require attention. Let's consider them.
The form of the form on which the income tax declaration for the 3rd quarter of 2017 is drawn up was put into effect by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected], as well as the rules for filling out this form.
The form is used starting with the 2016 report. It differs from the previous one:
Read more about the current declaration and the form of its form, read the material .
Accordingly, the rules that must be followed in filling out the declaration have been supplemented, and some codes have been added. However, no fundamental changes have been made to the main sections of the report (except for sheet 02, where the formula for calculating the already accrued tax has been adjusted) and the rules for reflecting data in them.
The declaration should be filled out taking into account the change in the ratio for the distribution of profits between the budgets, according to which the rate of 3% applies to deductions to the federal budget, and 17% for deductions to the regional budget (clause 1 of article 284 of the Tax Code of the Russian Federation).
When forming statements on income tax for the 3rd quarter of 2017, in choosing the sections that will be included in it, it is necessary to be guided by the fact that there are 2 types of rules for this:
For the reporting prepared for the 3rd quarter, the following is important from this:
Read more about tax losses and the specifics of their accounting in 2017 in the article .
Legal entities with separate divisions will have to:
Advances in the profit declaration for the reporting periods are calculated according to the rules of clause 2 of Art. 286 of the Tax Code of the Russian Federation and reflect in 3 groups of lines of sheet 02:
Read about how to pay advances when tax rates change. .
The profit declaration, generated for the 3rd quarter of 2017, is created on a form updated from the 2016 report and is filled out taking into account a number of legislative innovations that came into force on 01/01/2017. Other features of creating reports on profit for this period are determined by special rules established for filling out the declaration for the reporting period.
Let's dwell on the main points on the example of filling out a declaration for Nice LLC from sunny Yekaterinburg. But first - about the general issues of filing a profit tax return.
The Tax Code of the Russian Federation provides for a fine of 5% of the unpaid amount of tax payable on the basis of this declaration for each month from the date set for its submission, but not more than 30% of the amount under 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 can 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).
Failure to comply with the procedure for submitting a tax return in electronic form entails a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).
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 calculated using reduced tax rates." This line must be filled in by participants in regional investment projects;
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 excluded. 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 insurance premiums;
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 profits of controlled foreign 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 the 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;
3. When calculating the allowance for doubtful debts, it is necessary to reduce the amount of doubtful debts by the amount of counter debts to the counterparty. The limit for the provision at the end of the reporting period is now calculated as a maximum between two indicators:
10% of the proceeds for the previous tax period;
10% of revenue for the current reporting period.
Subsection 1.2 to be filled in if the taxpayer pays monthly advance payments.
Subsection 1.3, Sheet 03 used if the organization is a tax agent for other legal entities.
Appendix 3 to be filled in if the corresponding operations were performed in the current period (sale of depreciable property, assignment of claims before the due date, etc.).
Appendix 4 must be completed if the calculation of the tax base includes losses from past tax periods.
Appendix 5 fill in organizations that have separate subdivisions.
Appendix 6 to 6b 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 securities, derivatives that are not traded on the organized securities market (except for professional participants in the securities market).
Sheet 06 filled by non-state pension funds.
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 is performed for transactions with related parties.
Sheet 09 used to calculate the tax for controlled foreign companies.
IN Annex 1 unaccounted for income, as well as a number of accounted expenses are indicated for reference.
Appendix 2 filled in by tax agents calculating personal income tax on operations with securities.
Who has the right not to pay monthly 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.
According to the results of the 1st quarter of 2017, Nice LLC has the following indicators:
1. The company earned income from the sale of services - 2,500,000 rubles.
2. In February sold a depreciable car for 850,000 rubles, the residual value of which is 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 = 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 the loan (for the 1st quarter of 2017 - RUB 150,000). 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 divided by exactly 3 months, then a large amount can be postponed for payment until the last date (see page 240 of section 1.2. Of the declaration).
4. Sheet 02 
Sheet 02 is filled in 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 changes in the distribution of tax by budgets. 
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 Tax Code of the Russian Federation). 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 its useful life approaches.
7. Appendix 3 to Sheet 02 
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 revenue shown in the income tax return should be compared with the amounts reported in Sections 3 and 7 of the VAT return. The tax authorities compare these figures when checking 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 whether the identity holds: page 030 - page 040 = 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 policy.
The new form, along with the procedure for drawing up and the electronic reporting format, was approved by the Federal Tax Service of the Russian Federation in Order No. ММВ-7-3 / [email protected] of 19.10.16. Regulatory changes are due to innovations in tax legislation, in particular, the introduction of such a payment as a trade tax (article 410 of the Tax Code), the emergence of the obligation of controlling persons to calculate and then pay tax on the proceeds of foreign companies (article 309.1), and also carrying out price adjustments by employees of the Federal Tax Service Inspectorate for controlled transactions (stat. 105.18).
Information is required even if there is no profit and a loss or zero base is recorded. In general cases, the first time to report on the new income tax return form follows in 2016, while for November the report is still submitted in the old form. The declaration has undergone significant changes in the composition of sheets and lines - some have been permanently deleted, new sheets 08 and 09 have been added.
The deadline for submission differs depending on how advance payments are transferred to the state - quarterly or monthly:
Filling in the tax return for income tax 2017 is made from the beginning of the calendar year, all amounts are considered on an accrual basis, and the indicators are given in full rubles, without kopecks. It is allowed to enter data "by hand" from left to right or use a computer method. Blank cells are marked with dashes. When entering negative values, the value "-" must be indicated in the first cell. Taxpayers do not form all the sheets and attachments in a row (37 in total), but only those for which there were corresponding business transactions in the current period.
Let's consider the procedure for forming a declaration using a specific example. Let's say an enterprise operates without separate subdivisions and prepares only sections / sheets that are mandatory for all taxpayers. Usually, reporting on profit does not cause difficulties for accountants, except for filling out page 210, which requires special attention.
P. 210 is filled in depending on how the company pays income tax - monthly or quarterly advance amounts. It is necessary to take into account the calculated tax, as well as advance payments. When entering data, be guided by the following points:
Total for half a year to the surcharge is = 640,000 - 280,000 = 360,000 rubles, of which 54,000 rubles need to be paid to the federal budget, and 306,000 rubles to the regional budget.
To be sure that the return is being generated correctly, the taxpayer can check the reporting benchmarks. A complete list of ratios is contained in the Letter of the Federal Tax Service of the Russian Federation No. ED-4-3 / [email protected] dated 07/14/15, in particular, the document describes how:
In some situations, the taxpayer may need to adjust the income tax reporting. For example, when gross errors were found in drawing up the form, which led to a decrease in the tax base. In this case, it is required to independently make corrections and submit an updated declaration in the form valid for the period of correction (Article 81, clause 5 of the Tax Code). The new form is used in the preparation of statements for the current periods.
Important! The tax legislation of the Russian Federation allows not submitting revisions if the error is insignificant, that is, it does not lead to an understatement of the tax base (article 81, clause 1 of the Tax Code). However, the company, if desired, can pass the adjustment in this situation.
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The official approval of profit reporting took place in 2014 (month - November, source - order of the Federal Tax Service of Russia), and it was from the moment of summing up the results for that year that taxpayers were obliged to submit it according to the new rules. Each organization that is in the community. sist. taxation, undertakes to submit this documentation to the control authorities. Indicate your indicators for four reporting periods. The calculation is carried out for a starting three-month period, for half a year, for a 9-month reporting period and a 12-month period. At the same time, the articles of the Tax Code of the Russian Federation do not prohibit submitting documents on a monthly basis. The main thing is the deadline - the documentation must be submitted a maximum of 28 days after the reporting period ends.
In addition to the title, any organization is obliged to submit calculations for subsection 1.1 from the initial section of the section, sheet number 02 and the first two appendices. All other information on other sections and sheets is subject to reflection only if companies have the corresponding expenses indicated in these parts of the form. They are also served by tax agents and those companies that include separate divisions.
You can download the full form of instructions for filling out the income tax return for the 1st and 2nd quarters.
Taxpayers should remember: the completion of the income tax return for the 1st quarter of 2017 must be carried out in accordance with the procedure valid in 2016.
The total amount is written on line 070 of 1.1 (numbers from lines 270 and 271 are summed up). There should be no questions on sheet 02, all of them are recorded in a general manner. If a decrease in payments is relevant, then the data on lines 280 and 281 are added, and what is obtained is written in 080 of the start section.
In their totality, advance payments are recorded precisely in the 210th line. If we talk about the first quarter, then the number from the 320th band of the 9-month declaration of the previous year is simply transferred here. If the organization pays only quarterly advances, then put a dash.
The value from the 180th of the current reporting document is transferred to the 290th column. The 180th shows the amount of advances for the next period, which are monthly.
The above line records fees and taxes that are considered other expenses. As you can imagine, this is not VAT or UTII. We are talking about transport fees, state duties, land and property fees, as well as restored VAT.
As mentioned above, the 28th is the deadline for any period. If the reporting is in the first quarter, then it is April 28. The date for the second quarter is July 28, and for the third - October 28.
It is necessary to submit documentation in this form when the company, for certain reasons, did not carry out activities for a certain period of time - that is, there was simply no taxation. In accordance with the existing Procedure for filling out, data is entered into the "title", in the initial two annexes the indicators will be zero, and in section 1.1, information on advance payments from previous periods is recorded.
