Procedure for filling out a VAT return

VII. The procedure for filling out Appendix No. 1 to Section 3 of the declaration
"The amount of VAT subject to recovery and payment to the budget for the reporting year and previous reporting years"

39. “Appendix No. 1 to Section 3” of the declaration (hereinafter referred to as Appendix No. 1) is drawn up by taxpayers once a year (simultaneously with the declaration for the last tax period of the calendar year) for 10 years, starting from the year in which the moment occurred. specified in “paragraph 4 of Article 259” of the Code (until January 1, 2009 - in “paragraph two of paragraph 2 of Article 259” of the Code), indicating data for previous calendar years in connection with the procedure established by “paragraphs 4” and “5 of paragraph 6” Article 171" of the Code.

39.1. "Appendix No. 1" is filled out separately for each property (fixed asset) (hereinafter referred to as the property).

39.2. "Appendix No. 1" is filled out for the calendar year, which is indicated on the title page in the "indicator" "Reporting year".

39.3. "Appendix No. 1" is filled out for all real estate objects for which depreciation is calculated in accordance with "clause 4 of Article 259" of the Code (before January 1, 2009 - "paragraph two of clause 2 of Article 259" of the Code) starting from January 1, 2006.

For real estate objects for which depreciation has been completed or at least 15 years have passed from the moment of putting them into operation according to the accounting records of a given taxpayer, “Appendix No. 1” is not submitted.

39.4. When filling out “Appendix No. 1” it is necessary to reflect the taxpayer’s INN and KPP; page serial number.

39.5. For 10 years, starting from the calendar year in which depreciation began on the property according to tax accounting data, the taxpayer fills out “Appendix No. 1” in the following order.

39.6. The data “lines 010” - “070” are filled in for 10 years with the same indicators.

39.7. Line 010 indicates the name of the property.

39.8. “Line 020” reflects the postal address of the actual location of the real estate (postal code, code of the subject of the Russian Federation in accordance with “Appendix No. 2” to this Procedure, district, city, locality (village, town, etc.), street (avenue, alley, etc.), house (property) number, building (building) number, apartment (office) number).

39.9. “Line 030” reflects transaction codes for real estate objects in accordance with “Appendix No. 1” to this Procedure.

39.10. “Line 040” reflects the date the property was put into operation (day, month and calendar year in which the property was put into operation according to accounting data) for the purpose of calculating depreciation in accounting.

39.11. “Line 050” reflects the start date of depreciation on the property in accordance with “clause 4 of Article 259” of the Code (until January 1, 2009 - “paragraph two of clause 2 of Article 259” of the Code). The year indicated on this line must coincide with the year indicated in the first line of column 1 on “line 080”.

39.12. “Line 060” reflects the value of the property excluding tax amounts on the date of its commissioning according to accounting data, starting from January 1, 2006.

39.13. “Line 070” reflects the amount of tax accepted for deduction on the property according to the declarations.

39.14. Column 1 on “line 080” reflects the calendar year.

The first line in column 1 on “line 080” reflects the calendar year in which depreciation began to accrue on the property according to tax accounting data.

In column 1 on “line 080” calendar years are indicated in ascending order. Indicators compiled for the first calendar year or previous calendar years to the calendar year for which "Appendix No. 1" is compiled are transferred from columns 2 - 4 to "line 080" (columns 8, 10 - 11 to "line 020" of the appendix to the declaration, compiled for 2006 and 2007 in the form approved by Order of the Ministry of Finance of Russia dated November 7, 2006 N 136n “On approval of the form of the tax return for value added tax and the procedure for filling it out” (registered by the Ministry of Justice of Russia on November 30, 2006, registration number 8544 )), compiled for these years, in columns 2 - 4 on “line 080” in the corresponding lines of Appendix No. 1, compiled for the calendar year indicated on the title page in the “indicator” “Reporting year”.

39.15. Column 2 on “line 080” reflects the date of commencement of use of the property for carrying out the operations specified in “clause 2 of Article 170” of the Code in the calendar year for which “Appendix No. 1” is compiled. If the taxpayer, during the calendar year for which Appendix No. 1 is compiled, does not have cases of using this property to carry out operations specified in “clause 2 of Article 170” of the Code, then dashes are placed in columns 2 - 4 on “line 080” .

39.16. Column 3 on “line 080” reflects the share as a percentage, determined based on the cost of goods (work, services) shipped in the calendar year for which “Appendix No. 1” is drawn up, transferred property rights, tax-free and specified in “clause 2 of Article 170" of the Code, in the total cost of goods (work, services), property rights shipped (transferred) in the calendar year for which Appendix No. 1 is compiled. The percentage share is rounded to the nearest decimal place (i.e. rounded to one decimal place).

39.17. Column 4 on “line 080” reflects the amount of tax to be restored and paid to the budget on the property for the calendar year for which “Appendix No. 1” is drawn up. The specified amount is calculated as follows: 1/10 of the amount (indicator) indicated on “line 070” is multiplied by the indicator in column 3 of “line 080” for the calendar year for which Appendix No. 1 is compiled and divided by 100.

39.18. The amount of tax reflected in column 4 on “line 080” in the corresponding line for the calendar year for which “Appendix No. 1” is drawn up is transferred to “line 090” “Tax amounts subject to recovery, total” of section 3 of the declaration drawn up for the last tax period of the calendar year.

The new tax return form was approved by Order No. ММВ-7-3/572 dated October 19, 2016. Two sheets were added to the updated declaration: for taxpayers adjusting prices for transactions with related parties and for organizations that control foreign companies. The remaining sheets were supplemented with new lines, old indicators were deleted due to their lack of demand.

Who is required to submit an income tax return?

The declaration is absolutely obligatory all organizations applying a common tax system.

This happens when the organization pays dividends in a special regime organizations and individuals. The composition of the declaration then depends on the organizational and legal form of the organization - the tax agent.

How often is the declaration submitted to the tax authority?

A “profitable” declaration should be submitted to the tax authority based on the results each reporting and tax period.

Tax period for income tax is calendar year, therefore, all indicators used to calculate the taxable base are filled out in the declaration cumulative total. The annual declaration is submitted before March 28 of the following year (.

Reporting periods in case quarterly filing declarations will be: 1st quarter, half year, 9 months. Submission deadline is no later than the 28th day of the month following the reporting quarter.

When monthly filing declaration reporting periods will be one month, two months, three months, four months and so on. Submission deadline is no later than the 28th day of the month following the reporting month.

Organizations have the right to choose for themselves how often submit a report, there are no restrictions, for example, on the volume of revenue or legal form.

But, if the taxpayer decides to switch to calculating the monthly advance payment based on the actual profit received, he is obliged inform the tax authority about this before the beginning of the year, in which such a transition is planned (clause 2 of Article 286 of the Tax Code), and also do not forget to make changes to the accounting policy for tax purposes.

If a taxpayer decides to file a return quarterly, he must first determine whether he should calculate advance payments on such a return quarterly or monthly. For this he calculates the average revenue for the previous four quarters. If this indicator is exceeded 15 million rubles he will have to pay monthly payments based on the profit received for the previous quarter (clause 3 of Article 286 of the Tax Code).

What does the declaration include?

Do all sheets need to be included in the submitted declaration?

If the taxpayer does not belong to any specific category or there is no data on any indicators, the corresponding sheets and sections may not be included in the declaration. But there is mandatory sections for all taxpayers. This:

• Title page with information about the taxpayer,
• Section 1.1 showing amount of tax payable, those figures that the tax authority will reflect in the tax settlement card with the budget (except for non-profit organizations that carry out non-income-generating activities)
• Section 02 including itself tax calculation for the reporting period,
• Appendixes to sheet 02 No. 1 (Decoding of income) and 2 (Decoding of expenses and losses). Attention! Applications do not introduce themselvesorganizations paying monthly advance payments based on actual profit, when they submit a declaration for 1, 2, 4, 5, 7, 8, 10 and 11 months.

Not all organizations fill out the remaining sheets and appendices, but a situation may always arise when they need to be included in the submitted declaration:

Section/annex of the declaration	Conditions for submission
Subsection 1.2	If an organization pays monthly tax advances in a quarterly return
Subsection 1.3	Appears if: – the organization acts as a tax agent when paying dividends and interest, – the organization received such income, but the agent did not withhold tax.
Appendix 3 to Sheet 02	If the organization received profits and losses on individual transactions (for example, sold depreciable property)
Appendix 4 to Sheet 02	If losses are taken into account when forming profits, or it is assumed that they will be taken into account. This application is completed when submitting a declaration for the 1st quarter and year.
Appendix 5 to Sheet 02	If the organization has branches or separate divisions.
Appendices 6, 6a, 6b to Sheet 02	Formed by members of a consolidated group of taxpayers
Sheet 03	If the tax agent pays dividends and interest to other organizations. To be completed for each decision on payment of income
Sheet 04	If the organization received dividends from foreign organizations, interest on government securities, and income was not withheld by the tax agent
Sheet 05	If the organization received income from transactions with securities
Sheet 06	Filled out by non-state pension funds
Sheet 07	To be completed by charitable organizations
Sheet 08	Filled out by organizations that independently adjust the tax base for controlled transactions
Sheet 09 and Appendix 1 to Sheet 09	Filled out by organizations that received income in the form of profits of controlled foreign companies
Appendix 1 to the tax return	Organizations that received income not included in the tax base (for example, income of landlords in the form of inseparable improvements), or incurred expenses that are not taken into account by certain categories of taxpayers (for example, shortfalls if the perpetrators are not found)
Appendix 2 to the tax return	Joint stock companies paying dividends to individuals

What responsibility does the taxpayer have?for failure to submit a declaration or submission of a declaration in violation of the established deadline?

Attention! If the taxpayer within ten working days will not submit annual declaration, tax authority will block his current account(clause 3 of article 76 of the Tax Code of the Russian Federation)!

when paying monthly advance payments based on profitprevious quarter?

If the organization pays monthly advance payments based on the previous quarter's profit, it becomes important to correctly fill out sheet 02, and accordingly, sections 1.1 and 1.2 of the declaration.

Line 210 indicates the amount of accrued advance payments for the reporting period. It consists of the sum of the lines 180 and 290 previous declaration.

Example:

The profit of the organization was:

1st quarter – 3,000,000 rubles, half-year – 4,000,000 rubles, 9 months – 7,000,000 rubles.

When preparing a declaration for half a year The accountant reflected the following data in the declaration:

Page 180 – 800,000 rub.

Page 210 – 1,200,000 rub.

Page 280 – 400,000 rub.

Page 290 – 200,000 rub.

When preparing a declaration in 9 months The accountant filled in the lines as follows:

Page 180 – 1,400,000 rub.

Page 210 – 1,000,000 rub.

Page 270 – 400,000 rub.

Page 290 – 600,000 rub.

Page 320-600,000 rub.

How to fill out sheet 02 correctlywhen paying monthly advance payments based on actualprofit received?

IN monthly declaration line 180 indicates the calculated tax for the current period, in line 210 – calculated tax for the previous reporting period.

Example:

The organization has the following data on profits received:

January – 100,000 rub.,

January-February – 50,000 rub.,

January-March – 200,000 rub.

In the declarations the organization will reflect:

For January:

Page 180 – 20,000 rub.,

Page 210 – 0,

Page 270 – 20,000 rub.

For January-February:

Page 180 – 10,000 rub.,

Page 210 – 20,000 rub.,

Page 280 – 10,000 rub.

For January-March:

Page 180 – 40,000 rub.,

Page 210 – 10,000 rub.,

Page 270 – 30,000 rub.

How to fill out the declaration correctly in these and other cases can be found in the sample declaration.

How to make changes to the declarationdue to the discovery of an error in a previously submitted?

Tax Code of the Russian Federation obliges to submit an updated declaration only if the error led to increase in the amount calculated for payment to the budget the amount of tax (Article 54 of the Tax Code).

In this case, the current declaration form is used to make the adjustment. at the time of submission of the initial declaration. In this case, all sheets and sections are filled out as in the original one, even if they have not been changed. On the title page the taxpayer must put correction number.

To prevent the tax authority from holding the taxpayer liable for non-payment and incomplete payment of taxes in the amount of 20% of the amount due(Clause 1 of Article 122 of the Tax Code), before submitting clarification it is necessary pay any arrears and penalties.

If detected errors lead to to overpayment of tax in previous tax periods, the legislator gave the right to include such an adjustment in the current period and reflect this data in Appendix No. 2 to sheet 02 in line 400. The declaration indicators contain a “subtle” hint - the base of the current tax period can be adjusted in this way only based on errors relating to the last three years. If mistakes are made beyond the three-year period, it is better to submit an updated declaration according to the form in force at that time.

What does the taxpayer need?Should you pay attention when filling out the report?

The most common errors when filling out the declaration - oddly enough, tax codes (reporting periods) And codes at the location of registration. They are listed in Appendix No. 1 to the Filling Out Procedure. Incorrect filling period code can lead to incorrect reflection of calculated taxes in the budget settlement card. This counts technical error, and the taxpayer should not be held liable for taxes for failure to submit a declaration (It will be interesting ⇒ ). It is recommended to apply updated declaration with the wrong code and zeroed indicators and primary"correct" declaration.

Often accountants, when submitting the primary declaration, correction number indicate the number 1. The tax authority does not accept such a declaration, citing the lack of a primary one.

Performance outdated form declaration entails direct refusal to register it.

Some nuances of filling out individual indicators

If an organization in the current year reduces the tax base by the amount losses received in previous tax periods, she is obliged to supplement the declaration for 1st quarter Appendix No. 4 to sheet 02.

Received by the organization loss on sale of fixed assets, it reflects this amount in lines 060 and 360 of Appendix No. 3 to sheet 02. Proceeds from the sale and the residual value of the asset were included in income and expenses. In sheet 02 of the declaration the organization “restores” the amount of loss on line 050 of sheet 02, and on line 100 indicates the amount of loss for the reporting period, calculated in proportion to the number of remaining months of the useful life of the sold object.

The organization received dividends from a Russian organization, included this amount in non-operating income. These incomes were included in the tax base. But the organization has already received dividends minus withholding tax. Therefore they are necessary exclude from profit received, filling out the corresponding line 070 in sheet 02. As a result, this amount will not increase the base from which the tax is calculated.

The organization has controlled foreign company. But in the reporting year, a foreign company received a loss and did not distribute profits. Since the declaration declares not only profits, but also losses, the organization needs to supplement the declaration with sheet 09, filling it out in terms of losses received by a foreign company.

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 relevant 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 filling requirements 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 nearest 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 damage to paper media.

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)”

Title page

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

Here is some general information about the declaration

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

1. Taxpayer Identification Number (TIN) and checkpoint (put down further on all completed sheets).
2. Adjustment number: for the primary declaration, put “0--”, for the updated declaration, the serial number of the adjustment (“1--”, “2--”, etc.) ( see also " Updated declaration: what does an accountant need to know? » );
3. 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 income tax (see Appendix No. 1 to the Procedure for filling out the declaration).

1. Your Federal Tax Service code.
2. Full name of the organization (separate division) in accordance with the constituent documents (including Latin transcription, if available).
3. OKVED code ( Read about the nuances of filling out this information in “ » ).
4. Contact number.
5. Number of pages income tax returns.
6. 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 income tax returns).

This section includes 3 subsections:

1. 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 paid additionally or reduced. The amounts come here from the total lines (270-281) of sheet 02 of the declaration.
2. 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 income tax returns). 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.
3. Section 1.3 is completed in relation to the amounts of tax that the organization pays on interest and dividends, including as a 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 income tax returns).

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).

1. 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.

1. 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 income tax returns).

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 operations 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 income tax returns). 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 are not included here), depreciation premiums, acquisition of land, 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 income tax returns).

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 uncarried 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 income tax returns):

• 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 installments 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 income tax returns.

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 income tax returns.

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

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 “Category of tax agent” field in 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 applied 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 of the current year until the date of distribution 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 on 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 income tax returns). 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 for 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 income tax returns);
• for declarations starting from the first quarter of 2015 (section XIII-II Procedure for filling out income tax returns).

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 ORSM);
• 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 01.07.2009, the completion date of which begins on 01.01.2010;
• securities traded and not traded on the Ordinary 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 transaction” field. Depending on the code in sheet 05 you need to indicate:

1. 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.

1. 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).

1. 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.

1. 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.

1. 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).

1. 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.

1. 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:

1. 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.

1. 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);

1. 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.

1. 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).

1. 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 FISS price from its estimated value, if the actual price deviates from the estimated price by more than 20% downward.

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

1. In line 040, regardless of the transaction code, you need to show profit or loss (line 040 = line 010 - line 020).
2. 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).

1. 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 income tax returns).

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) with 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 income tax returns):

• 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 income tax returns):

• 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 based on the results of the tax period without taking into account 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).

Regular VAT reporting requires the accountant to be especially careful and accurately understand the procedure for filling out all lines of the declaration. Incorrectly entered codes or violation of control ratios are the reason for refusing to accept the report, conducting a desk audit or bringing to administrative/tax liability.

FILES

Regulations for submitting reports

According to the current tax legislation, all VAT returns must be submitted via TKS channels. When generating a report, it is necessary to monitor changes made by the Ministry of Finance to the electronic format of the document. To submit the declaration correctly, you should use only the current version of the report.

The VAT payer or tax agent is given 25 days after the end of the quarter to prepare a report.

Keep in mind: the use of a paper version of the VAT return is permitted only for those business entities that are legally exempt from tax or are not recognized as VAT payers and certain categories of tax agents.

Composition of the declaration

The quarterly VAT return contains two sections that must be completed:

• head (title page);
• the amount of VAT to be paid to the budget/refunded from the budget.

A reporting document with a simplified format (Title and Section 1 with dashes added) is submitted in the following cases:

• carrying out business transactions that are not subject to VAT during the reporting period;
• conducting activities outside Russian territory;
• the presence of production/commodity operations of a long period - when the final completion of work requires more than six months;
• a commercial entity applies special taxation regimes (Unified Agricultural Tax, UTII, PSN, simplified taxation system);
• when issuing an invoice with a dedicated tax by a taxpayer exempt from VAT.

If the specified prerequisites are present, sales amounts for preferential types of activities are entered in section 7 of the declaration.

For tax subjects conducting activities using VAT, it is mandatory to fill out all sections of the declaration that have the corresponding digital indicators:

Section 2– calculated VAT amounts for organizations/individual entrepreneurs having the status of tax agents;

Section 3– sales amounts subject to taxation;

Sections 4,5,6– are used when there are business transactions with a zero tax rate or those that do not have a confirmed “zero” status;

Section 7– data on transactions exempt from VAT are indicated;

Sections 8 – 12 include a summary of information from the purchase book, sales book and invoice journal and are filled in by all VAT payers applying tax deductions.

Filling out sections of the declaration

The reporting regulations for VAT must comply with the requirements of the instructions of the Ministry of Finance and the Federal Tax Service, set out in order No. ММВ-7-3/558 dated October 29, 2014.

Title page

The procedure for filling out the main sheet of the VAT return does not differ from the rules established for all types of reporting to the Federal Tax Service:

• Information about the payer’s TIN and KPP is written at the top of the sheet and does not differ from the information in the registration documents;
• The tax period is indicated by the code used for tax reporting. The decoding of the codes is indicated in Appendix No. 3 to the Instructions for filling out the Declaration.
• Tax inspectorate code - the declaration is submitted to the division of the Federal Tax Service where the payer is registered. Accurate information about all codes of territorial tax authorities is published on the Federal Tax Service website.
• The name of the business entity corresponds exactly to the name specified in the constituent documentation.
• OKVED code - the main type of activity according to the statistical code is indicated on the title page. The indicator is indicated in the Rosstat information letter and in the Unified State Register of Legal Entities extract.
• Contact phone number, number of completed and submitted declaration sheets and applications.

The signature of the payer’s representative and the date of generation of the report are affixed to the title page. On the right side of the sheet there is space for confirming records of the authorized person of the tax service.

Section 1

Section 1 is the final section in which the VAT payer reports the amounts subject to payment or reimbursement based on the results of accounting/tax accounting and information from section 3 of the declaration.

The sheet must indicate the code of the territorial entity (OKTMO) where the taxpayer operates and is registered. IN line 020 the KBK (budget classification code) is recorded for this type of tax. VAT payers are guided by the KBK for standard activities - 182 103 01 00001 1000 110. The KBK can be clarified in the latest edition of Order of the Ministry of Finance No. 65n dated 07/01/2013.

Attention: If the BCC is inaccurately indicated in the VAT return, the tax paid will not be credited to the taxpayer’s personal account and will be deposited in the accounts of the Federal Treasury until the identity of the payment is clarified. A penalty will be charged for late tax payment.

Line 030 is filled in only if the invoice is issued by a tax-beneficiary taxpayer exempt from VAT.

In lines 040 and 050 You should record the amounts received for the tax calculation. If the result of the calculation is positive, then the amount of VAT payable is indicated in line 040; if the result is negative, the result is recorded in line 050 and is subject to reimbursement from the state budget.

Section 2

This section is required to be completed by tax agents for each organization for which they have this status. These may be foreign partners who do not pay VAT, lessors and sellers of municipal property.

For each counterparty, a separate sheet of Section 2 is filled out, where its name, INN (if any), BCC and transaction code must be indicated.

When reselling confiscated goods or carrying out trade operations with foreign partners, tax agents fill out troki 080-100 Section 2 - the amount of shipment and the amounts received as an advance payment. The total amount payable by the tax agent is reflected in line 060 taking into account the values ​​​​indicated in the following lines – 080 and 090. The amount of tax deduction for realized advances (line 100) reduces the final amount of VAT.

Section 3

The main section of VAT reporting, in which taxpayers calculate the tax payable/reimbursable at the rates provided by law, raises the most questions among accountants. Consecutive filling of section lines looks like this:

• IN pp.010-040 reflects the amount of revenue from sales (for shipment), taxed, respectively, at the applicable tax and settlement rates. The amount recorded in these lines must be equal to the amount of income recorded in account 90.1 and shown in the calculation of income tax. If discrepancies are detected in the indicators in the declarations, the fiscal authorities will request explanations.
• Page 050 filled in in a special case - when an organization is sold as a complex of accounting assets. The tax base in this case is the book value of the property multiplied by a special adjustment indicator.
• Page 060 applies to production and construction organizations carrying out construction and installation work for their own needs. This line reproduces the cost of the work performed, which includes all actual costs incurred during construction or installation.
• Page 070– in the “Tax base” column in this line you should enter the amount of all cash receipts received on account of the upcoming deliveries. The VAT amount is calculated at the rate of 18/118 or 10/110, depending on the type of goods/services/work. If the sale occurs within 5 days after the prepayment “falls” into the current account, then this amount is not indicated in the declaration as an advance received.

In section 3 it is necessary to enter the VAT amounts, which, in accordance with the requirements of paragraph 3 of Article 170 of the Tax Code, must be restored in tax accounting. This applies to amounts previously declared as tax deductions on preferential grounds - the use of a special regime, exemption from VAT. The restored tax amounts are reflected in total on line 080, with specification on lines 090 and 100.

On lines 105-109 data is entered on the adjustment of VAT amounts in accounting during the reporting period. This may be the erroneous application of a reduced tax rate, the wrongful classification of transactions as non-taxable, or the inability to confirm a zero rate.

The total amount of accrued VAT is indicated in line 110 and consists of the sum of all indicators reflected in column 5 of lines 010-080, 105-109. The final tax figure should be equal to the amount of VAT in the sales book based on the total turnover for the reporting quarter.

Lines 120-190(Column 3) are devoted to deductions that require the amount of VAT to be paid:

• The amount of deductions on line 120 is formed on the basis of invoices received from counterparties-suppliers and is equal to the amount of VAT in the purchase book.
• Line 130 is filled in similar to page 070, but contains data on the amount of tax paid to the supplier as an advance payment.
• Line 140 duplicates line 060 and reflects the tax calculated from the amount of actual costs when carrying out construction and installation work for the needs of the taxpayer.
• Lines 150 – 160 relate to foreign trade activities and amount to VAT paid at customs or accrued on the cost of goods imported into Russia from the Customs Union countries.
• In line 170 it is necessary to indicate the amount of VAT previously accrued on advances received if sales occurred in the reporting quarter.
• Line 180 is filled in by tax agents and contains the VAT amount indicated in line 060 of Section 2.

The result from adding the amounts of deductions for all legal reasons is recorded in line 190, and lines 200 and 210 are the result of performing arithmetic operations between lines 110 gr.5 and 190 gr.3. If the result of subtracting the amount of deductions from the accrued VAT is positive, then the resulting value is reflected in line 200 as VAT payable. Otherwise, if the amount of deductions exceeds the calculated VAT amount, you should fill out page 210 gr. 3, how VAT is refundable.

The tax amounts reflected in lines 200 or 210 of section 3 should fall into lines 040-050 of section 1.

The VAT return requires filling out two appendices to section 3. These forms are filled out:

• For fixed assets that are used in non-VAT taxable activities. An important condition is that the tax on these assets was previously accepted for deduction and is now subject to restoration within 10 years. The application reflects individually the type of OS, the date of commissioning, and the amount accepted for deduction for the current year. This application must be completed only in the 4th quarter return.
• For foreign companies operating in the Russian Federation through their own representative offices/branches.

Sections 4, 5, 6

These sections must be completed only by those payers who, in their activities, use the right to apply a zero VAT rate. The difference between the sections consists of some nuances:

• Section 4 filled out by a taxpayer who is able to document the lawful use of the 0% rate. Section 4 provides for mandatory reflection of the business transaction code, the amount of revenue received and the amount of the declared tax deduction.
• Section 6 is filled out in cases where, on the date of submission of the declaration, the taxpayer did not have time to collect a complete package of documents to confirm the benefit. Unjustified transactions are included in section 6, but can subsequently be accepted for reimbursement and transferred to section 4. For this, documentation is required.
• Section 5 will have to be completed by those “zeros” who previously claimed a deduction on documents, but received the right to apply a preferential rate only in this reporting period.

Important: if there are several grounds for applying Section 5, the taxpayer must fill out separately each reporting period when the deduction was claimed.

Section 7

This sheet is intended to transmit information on transactions that were carried out in the reporting quarter and, in accordance with Art. 149 clause 2 of the Tax Code of the Russian Federation, are exempt from VAT. All documented commercial actions are grouped by codes, which are named in Appendix No. 1 to the current instructions.

Only one condition must be met - the manufacture of products or the implementation of work is long-term in nature and will be completed in 6 calendar months.

Sections 8, 9

Relatively recently appeared sections provide for the inclusion in the declaration of information listed in the sales book/purchase book for the reporting period. In order for the fiscal authorities to automatically conduct a desk audit, these sheets indicate all the counterparties “included” in the tax registers for VAT.

According to the regulations in sections 8 and 9 information about suppliers and buyers (TIN, KPP), details of received or issued invoices, cost characteristics of goods/services, amounts of revenue and accrued VAT should be disclosed.

Important: Electronic reporting modules make it possible to reconcile the data of sections 8 and 9 with counterparties before submitting the declaration. Otherwise, in the event of data discrepancies during cross-check with the Federal Tax Service, amounts to be deducted that do not correspond to the supplier’s sales book may be excluded from the calculation and the amount of VAT payable will increase.

In case of correction of data in previously declared invoices, the taxpayer is obliged to create attachments to sections 8 and 9.

Section 10, 11

These sheets are of a specific nature and must be issued only to business entities of several categories:

• commission agents and agents working for the benefit of third parties;
• persons providing forwarding services;
• developer companies.

IN sections 10-11 information from the journal of received and presented invoices with the amounts of VAT and taxable turnover must be listed.

Section 12

The sheet is intended for inclusion in the declaration by taxpayers who are exempt from VAT. Filling criterion section 12– availability of invoices with allocated VAT presented to counterparties.

For companies on the general taxation system, the main budget payment is income tax. It is necessary to report on it based on the results of the interim reporting periods established by Chapter 25 of the Tax Code, as well as the year as a whole. There are two options for reporting schemes, depending on how the tax is calculated. Either the company submits a declaration at the end of the 1st quarter, half a year and 9 months and the year as a whole, or 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 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, these are detailed instructions, one might say, step-by-step filling out an income tax return.

Algorithm for filling out an income tax return

Let's look at the main points of filling out an income tax return in 2017 using the example of sections that are required to be completed.

The procedure for filling out an income tax return, like, perhaps, any other report, requires compliance with some general principles.

The report can be completed in printed form or using a ballpoint pen with black, purple or blue ink. Each sheet of the declaration is drawn up on a separate sheet. There should be no corrections or omissions in the completed report. Text data, for example, the name of the organization or the name of the director, is filled in capital letters. Each familiar cell can contain only one number or letter - otherwise, failures may occur when processing the report to the Federal Tax Service. A dash is placed in cells that are not filled in with values.

The title page of the declaration contains standard information about the company: name, INN, KPP, full name of the person who is responsible for filing the reports, and the number of the tax office to which the company is attached. The title also indicates information about the report itself - the period for which it is submitted and the reporting year.

This is followed by subsection 1.1 of section 1, which is called “The amount of tax payable to the budget, according to the taxpayer (tax agent).” This sheet indicates the OKTMO code, indicating the territorial affiliation of the organization. After it there is a breakdown of the total amount of the budget payment into the federal and regional part of the tax according to BCC 182 1 01 01011 01 1000 110 and 182 1 01 01012 02 1000 110, respectively, in the proportion of 3% to 17%. Let us recall that such a division of income tax deductions at a general rate of 20% into the federal budget and the budget of a constituent entity of the Russian Federation has been introduced this year. Previously the proportion was 2% to 18%. In addition, local authorities currently have the opportunity to reduce “their” part of the payment for certain categories of taxpayers to 12.5% ​​instead of the previously effective minimum of 13.5%.

The main calculation of the tax is carried out in sheet 02. It sums up by line income from sales, non-operating income, expenses that reduce the amount of income from sales and non-operating expenses. The established tax rates are applied to the resulting tax base, thus determining the amount of tax payable. The income and expenses themselves are deciphered in Appendices No. 1 and No. 2 to Sheet 02.

Filling out an income tax return: data comparison

Filling out a tax return for income tax involves taking into account the following point. Tax calculations always occur on an accrual basis, for example, for 1 quarter, half a year and 9 months. That is, each subsequent declaration during the year also contains data on income and expenses for the previous reporting period. In this regard, it is important to correctly track the entry into the report of data relating to previously calculated advance tax payments.

The procedure for filling out a profit declaration assumes that the amounts of advances for the reporting period preceding the period for which the form is filled out are reflected in lines 210-230 of Sheet 02 of the report and make it possible to trace the correlation of values ​​between declarations for different reporting periods during the year.

So, for example, when filling out an income tax return, a company that calculates tax based on the results of the quarter will indicate in lines 210-230 of the declaration the amount of calculated tax indicated in lines 180-200 of the previous report. An organization that pays the budget monthly based on the actual profit received will also reflect in these lines the amounts of calculated advance payments according to the declaration for the previous reporting period, only in this case it will be a monthly submitted report.

The same company that pays monthly advance payments, with the subsequent calculation of additional payments at the end of the quarter, will indicate in lines 180-200 the amount of actual tax for the previous quarter (lines 180-200) and the monthly advance payments that had to be paid in the current quarter (lines 290-310 of the report for the previous quarter).

As a result, the amounts reflected in lines 210-230 are subtracted from the corresponding values ​​of the federal and regional part of the tax, determined on the basis of their tax base for the entire reporting period from the beginning of the year. This is how the amount of income tax to be paid is determined according to the declaration for the current reporting period.

Income tax return: sample filling

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.