The firm can transfer tax advances either quarterly or monthly. The specific order depends:
If the revenue does not exceed 60,000,000 rubles, the company has the right to pay only quarterly advance payments, and there is no need to report this method to the tax office.
If the revenue exceeds 60,000,000 rubles, then you can pay:
The chosen method must be reflected in the accounting policy.
It is possible to change the method of payment of advance payments for income tax only from the new year, notifying the tax office of this no later than December 31st.
Quarterly, companies must remit advance payments for which, over the past four quarters, sales proceeds on average did not exceed 15,000,000 rubles (clause 3 of article 286 of the Tax Code of the Russian Federation as amended by the Law of June 8, 2015 No. 150-FZ). This means that if in 2016 income from sales on average for each quarter did not exceed 15,000,000 rubles (60,000,000 rubles for the entire year), then it is possible to refuse to pay monthly advance payments for income tax from the first quarter of 2017. And the notification must be submitted to the tax office before December 31 of the past year.
As a general rule, for the payment of quarterly advance payments for income tax, it is necessary to take into account the four consecutive quarters preceding the period of filing the corresponding tax return. That is, the calculation of 15,000,000 rubles does not include the current quarter, based on the results of which the company submits a declaration.
When determining the average sales revenue for the previous four quarters, sales revenue for each quarter is summed up. After that, the received amount is divided by four (letters of the Ministry of Finance of Russia dated December 24, 2012 No. 03-03-06 / 1/716, dated September 21, 2012 No. 03-03-06 / 1/493).
The advance payment of income tax for the previous quarter must be made no later than the 28th day of the month following this quarter.
Regardless of the amount of revenue, quarterly advance payments are paid (clause 3 of article 286 of the Tax Code of the Russian Federation):
The amount of the quarterly advance payment of income tax is calculated based on the actual profit. In this case, a formula is used.
EXAMPLE OF PAYMENT OF INCOME TAX QUARTERLY
LLC "Snegurochka" transfers advance payments of income tax on a quarterly basis. For the first quarter of the reporting year, Snegurochka received taxable profit in the amount of 100,000 rubles, and for the first half of the year - 180,000 rubles.
Thus, the advance tax payment for the 1st quarter will be:
RUB 100,000 × 20% = 20,000 rubles.
For half a year, the company must pay an advance payment in the amount of:
RUB 180,000 × 20% - 20,000 rubles. = RUB 16,000
If the profit for this reporting period turns out to be less than for the previous one, there is no need to transfer the advance payment.
All other firms are required to make advance payments on a monthly basis. There are two ways to pay your monthly advance payments:
The company itself chooses the option of paying the tax, records it in the accounting policy and applies it throughout the year.
Firms that use this method must transfer advance payments of income tax no later than the 28th day of each current month, that is, in advance. For example, the advance payment for January must be paid by January 28th.
The amount of the monthly advance payment is:
At the end of the quarter, the firm compares the tax calculated on actual profits with the monthly advance payments.
If the tax is more than the amount of advances, then at the end of the quarter it will have to be paid. This must be done by the 28th of the month following the reporting quarter.
If the tax is less than the amount of advances, then an overpayment is formed. The company can offset it against upcoming tax payments or return it to its checking account.
EXAMPLE OF PAYMENT OF MONTHLY QUARTER ADVANCE PAYMENTS
According to its accounting policy, Romantica LLC makes monthly advance payments based on the profit of the previous quarter. Suppose that for half a year the company received taxable profit in the amount of 800,000 rubles, including 200,000 rubles for the first quarter.
Consequently, the profit for the II quarter is equal to 600,000 rubles. (800,000 - 200,000), and the tax on it is 120,000 rubles. (RUB 600,000 × 20%).
In this case, in the third quarter, "Romance" must monthly pay advances on income tax to the budget in the amount of:
RUB 120,000 : 3 months = RUB 40,000
If a company switches from paying monthly advance payments based on actual profit to paying monthly advance payments during the reporting period, it must be notified to the tax office no later than December 31 of the year preceding the year of transition. The amounts of advances paid in January-March under this procedure for making advance payments will be equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months of the previous tax period. This rule has been in effect since January 1, 2015.
According to this method, the company immediately calculates the amount of advance payments for income tax based on the actual profit received for each month.
The advance payment for the past month must be paid by the 28th day of the next month.
EXAMPLE OF PAYMENT OF MONTHLY PAYMENT BASED ON ACTUAL PROFIT
In accordance with the accounting policy, Matreshka LLC transfers monthly advance payments based on actual profit. Suppose that in half a year the firm received taxable profit of 800,000 rubles. In January - May, its amount was 600,000 rubles.
Consequently, the profit for June is 200,000 rubles. (800,000 - 600,000). Then the advance payment for June will be 40,000 rubles. (200,000 rubles × 20%).
If next year you want to switch to paying monthly advance payments based on actual profit, you must notify the tax office of your decision. This should be done before December 31 of the current year.
A newly created organization can pay advance income tax payments in two ways.
Method 1. Advance payments for the quarter.
In order to pay advance payments of income tax in this way, the tax office does not need to be notified.
If the company was established in December, then the first quarterly payment should be calculated based on the profit received from December to March. It must be paid no later than April 28 (clause 2 of article 55, clause 1, 2 of article 285 of the Tax Code of the Russian Federation).
Starting from the sixth quarter of the company's existence, the general procedure for the payment of advance payments has been applied. For a company incorporated in June, the general procedure for the payment of advance payments applies from the third quarter of the year following the year of incorporation.
Method 2. Advance payments based on actual profit.
In the first month of its existence, a notification must be sent to the tax office about this method of making advance payments for income tax. If the company was established in December, then the first payment should be calculated based on the profit received in December and January of the next year. It must be paid no later than February 28 (clause 2 of article 55, clause 1, 2 of article 285 of the Tax Code of the Russian Federation). The declaration will also have to be submitted monthly (clause 3 of article 389 of the Tax Code of the Russian Federation).
Income tax is indicator, which directly depends on the difference between the income and expenditure side of funds received by the organization as a result of financial activities. If the income does not exceed the expenses or is equal to them, the tax is considered to be zero.
Who pays:
The tax period is considered to be a calendar year., after which the tax base is fully formed, on the basis of which the amount of payment to the budget is calculated.
The reporting period payment of income tax and submission of the declaration is considered every quarter.
The standard tax rate in the Russian Federation is 20% of the total profit for the tax period.
The tax is paid by making advance payments, which are calculated based on the total amount for the tax period. There are two types of advance payments:
The new organization makes advance payments on a quarterly basis. After filing the income tax return for the first quarter, there is a transition to monthly payments in the event that if the income is more than 1 million rubles per month... In the event that the income indicated in the declaration is less, then further payments are made quarterly.
The organization can switch to monthly payments at will, in this case it is necessary to notify the tax authority about the transition to a system with a monthly reporting period.
In addition, the taxpayer must make the payment at the end of the entire tax period. The deadline for it is March 28 of the year following the expired tax period.
Deadlines for the payment of quarterly advance payments (carried out by the 28th of the month following the expired reporting period
Terms of making monthly payments with additional payment at the end of the quarter (carried out by the 28th of the current month, in case of a weekend or a holiday, it is transferred to the next business day):
The essence of monthly advance payments is to pay the amount of the annual tax in advance on a monthly basis. The payment amount is calculated based on the data from the previous period. Making payments in the first quarter corresponds to the report of the fourth quarter of the previous period.
More information about this type of payment to the budget can be found in the following video:
The organization is obliged to submit a declaration after each reporting and tax period:
The declaration is sent to the tax office at the location of the enterprise. In the case of several branches, the document is submitted at the place of each separate subdivision.
In case of late payment of tax or late submission of the declaration, the offender may be subject to penalties the payment of which does not exempt from tax obligations:
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 should be reflected only if the 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: filling out 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). No questions should arise on sheet 02, they are all written down in a general order. 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 quarter, 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, taxation simply did not arise. In accordance with the existing Procedure for filling out, data are entered into the "title", in the initial two annexes the indicators will be zero, and in section number 1.1, information on advance payments from previous periods is recorded.
For companies with a common taxation system, the main budgetary payment is income tax. It is necessary to report on it on the basis 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, six months and 9 months and the year as a whole, or at the end 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 profit tax declaration, were approved in the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected]
The mentioned order of the Federal Tax Service entered into force on December 28 last year, since both the profit declaration itself and the instructions for filling it out were approved, thus the companies had to use this form starting with the annual reporting for 2016 and throughout 2017.
This is a multi-page form, but only a few sections are filled in by default. This is the title page, subsection 1.1, page 02, which contains the main calculation of the tax, 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 in and submitted to the IFTS only if the company had the relevant operations or other data to be reflected in the report.
I must say that the approved income tax return form is a universal form, as they say, for all occasions. So, sheet 06 of the report is filled out only by non-state pension funds. Sheet 07 is intended to reflect the receipt of targeted funding. Sheet 08 is filled out by those companies that carried out an independent (symmetric, reverse) adjustment of the tax base, tax (losses) when drawing up a report for the year. As part of the annual reporting, sheet 09 with attachments is also filled out by those taxpayers who are the controlling person of a foreign company. The profit declaration is filled out taking into account, relatively speaking, the time factor, more precisely, some of its sections. So filling out the 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 declaration, as well as in the report for the 1st quarter.
In general, all the information containing the rules for filling out the 2017 profit declaration, including on the cases of drawing up certain sheets of the report, is presented in the aforementioned order. In fact, this is a detailed instruction, one might say, step-by-step filling out of the income tax return.
Let us consider the main points of filling out the income tax declaration in 2017 using the example of sections that are drawn up without fail.
The procedure for filling out an income tax return, like, perhaps, any other report, presupposes compliance with some general principles.
The report can be completed in hard copy or with 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 mistakes in the completed report. Text data, for example, the name of the organization or the last name of the director, are filled in in capital letters. Each cell-familiarity can contain only one number or letter - otherwise, when processing a report in the IFTS, failures may occur. A dash is inserted in the cells that are not filled in with values.
The title page of the declaration contains standard data about the company: name, TIN, 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. Also, the title 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 data of the taxpayer (tax agent)." This sheet contains the OKTMO code, which indicates the territorial affiliation of the organization. It is followed by a breakdown of the total budget payment into the federal and regional part of the tax according to the KBK 182 1 01 01011 01 1000 110 and 182 1 01 01012 02 1000 110, respectively, in a proportion of 3% to 17%. Recall that this division of income tax deductions at a general rate of 20% to the federal budget and the budget of the constituent entity of the Russian Federation was 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 existing minimum of 13.5%.
The main tax calculation is made in sheet 02. It summarizes the lines of 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 the amount of tax payable is determined. The income and expenses themselves are deciphered in Appendices No. 1 and No. 2 to Sheet 02.
Filling in a tax return for income tax involves taking into account the following point. The tax is always calculated on an accrual basis, for example, for 1 quarter, half a year and 9 months. That is, each subsequent declaration during the year contains, among other things, 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 the 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 stocks 210-230 of Sheet 02 of the report and allow you to trace the correlation of values between declarations for different reporting periods throughout the year.
So, for example, when filling out a profit tax declaration, a company that calculates tax for the quarter will indicate in lines 210-230 of the declaration the amount of the calculated tax indicated in lines 180-200 of the previous report. An organization that pays a budget on a monthly basis based on the actual profit made 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 report submitted.
The same company that pays monthly advance payments, with the subsequent calculation of the surcharge for the quarter, will indicate in lines 180-200 the amount of actual tax for the previous quarter (lines 180-200) and monthly advance payments that had to be paid in the current quarter (lines 290-310 of the previous quarter report).
As a result, the amounts that are reflected in lines 210-230 are deducted 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. Thus, the amount of income tax to be paid is determined according to the declaration data for the current reporting period.
In this example, we have provided a 9-month report, completed by major sections, for an organization that pays quarterly advance payments. An example of filling out the declaration on profit for the year will be similar with the only distinctive point that the code "34" should appear on the title page of the report as the reporting period.
Income tax is one of the most significant levies used to replenish the Russian budget. Annually, legal entities pay a percentage of their profits to the treasury under the general taxation system, not forgetting to deduct advances every month or quarter. Payers are accountable to the state in the form of a tax return for income tax. Let's figure out the intricacies of filling it out for the 2nd quarter of 2019.
In accordance with Article 246 of the Tax Code of the Russian Federation, taxpayers submit a declaration:
Reporting is submitted quarterly (or monthly) and at the end of the year. Reporting periods:
Profit is considered a cumulative total since the beginning of the year.
Income tax payers are divided into two categories:
Companies whose income for the previous 4 quarters is no more than 15 million rubles (the limit was increased in 2016 from 10 million rubles) are entitled to submit declarations on a quarterly basis. The rest of the firms pay advances once a month from the actual profit, therefore they also fill out the statements every month.
Let us present the deadlines for the submission of the income tax declaration in 2019 in the form of tables.
Quarterly reporting
Monthly reporting
The last up-to-date form of the profit tax declaration was approved by the Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3 / [email protected]... It has undergone significant changes in comparison with the previous form of declaration. The procedure for filling out the income tax declaration in 2019 is attached to the order.
The current income tax declaration (the instructions for filling out for the 2nd quarter of 2019 reflect these requirements) consists of:
This is the required part.
The rest of the applications and pages are filled in subject to the conditions:
Let's take an example of how to fill out the income tax return for the 2nd quarter of 2019 by lines.
The title page is filled with information about the organization:
When paying quarterly payments:
When paying monthly payments:
For our example, let's fill in 1 section line by line:
To be completed by income tax payers who pay advances each month. We will not use it for our example.
Fill in by firms when paying income tax on dividends.
The completed Sheet 02 of the declaration will show from which amounts of income and expenses the tax base was calculated.
We enter line by line:
In the continuation of Sheet 02, you need to enter the down payment of the previous period. During this period, additional payment:
In Appendix 1 to sheet 02, detail the income by lines:
Then in detail:
The rest of the lines are filled in if conditions are met.
Appendix 2 specifies costs.
Lines 010-030 are completed only by firms that use the accrual basis for recognizing income and expenses. With the checkout method, the lines are empty.
Suppose that the indirect costs of VESNA LLC consisted of taxes and the acquisition of depreciable property as a capital investment:
The rest of the fields in our case remain empty.
Depreciation costs are indicated separately:
The rest of the fields in Appendix 2 of the declaration remain empty in the absence of conditions for filling.
Appendix 3 is drawn up only if the organization in the reporting period:
We fill in the lines:
Continuing Appendix 3, the following lines:
An updated declaration will be needed if an error is found in the calculations and the income tax was not calculated correctly the first time. In the revised declaration, indicate the amount, taking into account the error found. If the tax amount is underestimated at the first calculation, then together with the submission of the "revision", you need to pay the difference to the budget and transfer the penalties.
You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).
