The amount is transferred no later than the 28th day of the month following the end of the quarter. Reporting periods are considered to be quarter, half-year and 9 months. When paying tax monthly, the payment is due on the 28th of the next month. When transferring tax, the payment procedure is taken into account:

• Payment is made according to the budget classification code (BCC). An error in one symbol entails either the repayment of obligations for another type of tax, or the storage of the amount in the group of unclear payments until clarification is provided. Sanctions are not applied for transfers within the same budget.
• The transfer is made in two payments, broken down by budget.

Advance payments for income tax: who pays and how to calculate?

Monthly advance payments are really payment in advance, from the money that could be put into circulation. This is especially felt when there was a good result for 9 months, and then a decrease in profit or even a loss: the organization still must transfer advance payments, moreover, calculated for “profitable” periods. Returning to the news under discussion: whether the organization will pay monthly advance payments or may limit itself to payments based on quarterly results depends on the average revenue for the past 4 quarters.
Let's remember how to calculate it. The procedure for calculating the average amount of income The calculation takes into account income from the sale of goods, work, services and property rights specified in Art. 249 of the Tax Code of the Russian Federation. Non-operating income and income listed in Art. 251 of the Tax Code of the Russian Federation are not taken into account. Sales proceeds are taken without VAT and excise taxes.

Who pays monthly advance payments for income tax 2018

Example 1: let’s calculate quarterly advance payments for 2018 for Financial Management Center LLC: based on the results of the 1st quarter: 90 thousand rubles * 20% = 18 thousand rubles. Based on the results of the first half of the year, a loss of 50 thousand rubles was received, therefore, in accordance with clause 8 of Art. 274 of the Tax Code of the Russian Federation, the tax base is zero, as is the quarterly advance payment. Nothing is transferred to the budget, and the amount of the quarterly advance payment based on the results of the first quarter is considered an overpayment of taxes. based on the results of 9 months: 150 thousand rubles * 20% = 30 thousand rubles. If the overpayment resulting from the results of the six months is not offset against the payment of other taxes and is not returned to the organization, it is offset against the payment of the quarterly advance payment based on the results of 9 months (clause

1 tbsp. 287, paragraph 14 of Art. 78 Tax Code of the Russian Federation). Therefore, the amount to be paid additionally to the budget: 30 thousand rubles - 18 thousand rubles = 12 thousand rubles.

Advance payments for income tax in 2018

Attention

The difference between previously contributed amounts during the reporting periods and the final payment is transferred to the budget according to the deadline for submitting annual reports. If at the end of the year the organization received negative indicators (loss), no additional payment is made, and the advance payments paid do not disappear and accumulate in the taxpayer’s personal account. For further use of funds, you must contact the territorial authority.

If an accounting error is detected, it becomes necessary to submit an updated declaration. If a smaller amount was previously declared, an additional tax and penalty will be paid for each day of delay. Arrears and penalties paid earlier in the amended declaration will exempt the organization from the fine.
Read also the article: → “Income tax return in 2018.”

Advance payments for income tax in 2018: how to calculate

Info

The inspection makes a refund after reviewing the application and conducting a desk audit within 3 months after the application. The enterprise is certified in writing that a positive decision on the offset application has been made within 5 days. If an enterprise has a debt to the budget of the same level, the Federal Tax Service may offset the overpayment against the arrears, penalties or fines attributed to the enterprise.

The operation is carried out without the consent of the enterprise. Taxation of profits for enterprises with different organizational forms Payment of income tax differs for enterprises registered as a legal entity (for example, LLC) and individual entrepreneurs.

Advance payments for income tax in 2018: who pays and calculation procedure

Taking into account the deadlines specified in paragraph 1 of Art. 287 of the Tax Code of the Russian Federation, we will draw up a payment schedule for Financial Management Center LLC: Advance payments only based on the results of the quarter Advance payments based on the results of the quarter with monthly payments until 01/28/2018 2 thousand rubles additional payments for 2017 + 18 thousand rubles until 02/28/2017 18 thousand rubles until 03/28/2018 56 thousand rubles (based on the results of the fourth quarter of 2017: 900 thousand rubles * 20% - 124 thousand rubles) 18 thousand rubles until 04/28/2018 18 thousand rubles overpayment is credited until 05/28/2018 overpayment is credited until 06/28/2018 is credited overpayment before 07/28/2018 - - before 08/28/2018 - before 09/28/2018 - before 10/28/2018 12 thousand rubles 12 thousand rubles + 10 thousand rubles before 11/28/2018 10 thousand rubles before 12/28/2018 10 thousand rubles It is more profitable for the taxpayer to pay in advance new payments based on the results of the past quarter: in fact, they are paid according to real profits, and not “in advance”.
Tax Code of the Russian Federation, we will draw up a payment schedule for Pineapples in Champagne LLC: Advance payments only based on the results of the quarter Advance payments based on the results of the quarter with monthly payments until 01/28/2018 2 thousand rubles additional payments for 2017 + 18 thousand rubles until 02/28/2017 18 thousand rubles until 03/28/2018 56 thousand rubles (based on the results of the fourth quarter of 2017: 900 thousand rubles * 20% - 124 thousand rubles) 18 thousand rubles until 04/28/2018 18 thousand rubles overpayment is credited until 05/28/2018 overpayment is credited until 06/28/2018 overpayment is credited Until 07/28/2018 - - until 08/28/2018 - until 09/28/2018 - until 08.10.2018 12 thousand rubles 12 thousand rubles + 10 thousand rubles until 08.11.2018 10 thousand rubles until 12/28/2018 10 thousand rubles to the taxpayer more profitable to pay advance payments for results of the past quarter: in fact, they are paid according to real profits, and not “in advance”.

Who must pay advance payments of income tax 2018

The average sales revenue for the previous four quarters is the sum of sales revenue for each of the previous four consecutive quarters divided by four. If it exceeds the limit, the organization will make monthly advance payments from the next quarter. This limit was raised from 10 to 15 million rubles. Example 3: Let’s see if Financial Management Center LLC is obliged to pay monthly advance payments during the 1st, 2nd and 3rd quarters of 2018.

For the first quarter, income received in the 1st - 4th quarters of 2017 is taken: (8.5 million rubles + 9.5 million rubles + 10.75 million rubles + 11.75 million rubles) = 40 .5 million rub. 40.5 million rubles. / 4 = 10.125 million rubles. This is less than 15 million rubles, which means that in the first quarter the organization is not obliged to make monthly advance payments. And if in the 4th quarter of 2018 sales revenues do not exceed 28.5 million.

Typically, companies pay advances quarterly, but there are exceptions. Those who pay monthly advance payments in 2018 can be divided into two groups: - voluntary payment; - forced payment. Voluntary monthly payment. An organization transfers money monthly if it has switched to monthly tax calculation based on the actual profit received (clause
2 tbsp. 286 of the Tax Code of the Russian Federation). Forced payment of monthly advances on income tax. To understand how you should pay income tax: quarterly or monthly, calculate the amount of income for the last year. Companies are required to transfer money monthly if income for the previous four quarters exceeds 15 million for each quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation). We are talking about organizations that calculate advance payments for income tax based on previously received profits.
Can an overpayment resulting from an arithmetic error be offset without filing a claim? The majority of the Federal Tax Service is of the opinion that amounts excessively contributed by an organization based on an error can be taken into account by the payer in future accruals. To eliminate unnecessary questions, it is necessary to clarify with the territorial body, which is registered with the enterprise, the need to submit an additional document. Question No. 5. How to simplify the offset of overpaid tax? Enterprises that have personal accounts registered with the Federal Tax Service simplify the offset procedure. Applications submitted electronically are processed promptly and without wasting time on personal submission of the document. Rate the quality of the article.

Example 1: let’s calculate quarterly advance payments for 2018 for Pineapples in Champagne LLC:

• based on the results of the 1st quarter: 90 thousand rubles * 20% = 18 thousand rubles.
• Based on the results of the first half of the year, a loss of 50 thousand rubles was received, therefore, in accordance with clause 8 of Art. 274 of the Tax Code of the Russian Federation, the tax base is zero, as is the quarterly advance payment. Nothing is transferred to the budget, and the amount of the quarterly advance payment based on the results of the first quarter is considered an overpayment of taxes.
• based on the results of 9 months: 150 thousand rubles * 20% = 30 thousand rubles. If the overpayment resulting from the results of the six months is not offset against the payment of other taxes and is not returned to the organization, it is offset against the payment of the quarterly advance payment based on the results of 9 months (clause

  1 tbsp. 287, paragraph 14 of Art. 78 Tax Code of the Russian Federation).

Return to Advance 2018Choose between the traditional system: quarterly advances with monthly payments or monthly advances based on actual profit received. If you change the advance scheme, submit a free-form notification to the tax authorities. The deadline for submission is January 9, 2018 (rescheduled from Sunday, December 31).

If you leave the same, no messages are required - just work as before. At the same time (postponement from December 30), you need to inform about the choice of a unit for centralized payment of advances and income tax, if you want to change the responsible unit or are now paying for each of them separately. Recommended forms of notifications are given in letters of the Federal Tax Service No. ШС-6-3/986 and No. ED-4-3/

Most companies pay monthly advance payments of income tax based on the profit received in the previous quarter (Article 286 of the Tax Code of the Russian Federation).

A company can make tax advances either quarterly or monthly. The specific order depends on:

• on the amount of revenue;
• from the company's accounting policies.

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 revenue exceeds 60,000,000 rubles, then you can pay:

• quarterly and monthly advance payments during the quarter;
• monthly advance payments based on actual profits.

The chosen method must be reflected in the accounting policy.

You can change the method of paying advance payments for income tax only from the new year by notifying the tax office no later than December 31.

Quarterly advance payments for income tax

Quarterly advance payments must be made by companies whose sales revenue over the past four quarters 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 Law No. 150-FZ of June 8, 2015). This means that if in 2016 sales revenues on average for each quarter did not exceed 15,000,000 rubles (60,000,000 rubles for the entire year), then you can refuse to pay monthly advance payments for income tax from the first quarter of 2017. A notification must be submitted to the tax office before December 31 of the previous year.

As a general rule, for the payment of quarterly advance payments for income tax, it is necessary to take into account the consecutive four quarters preceding the period for filing the corresponding one. 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 value of sales income for the previous four quarters, sales income for each quarter is summed up. After this, the received amount is divided into 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).

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):

• permanent representative offices of foreign companies;
• non-profit organizations that do not have income from commercial activities;
• autonomous institutions;
• budgetary institutions. From January 1, 2014 - budgetary institutions, with the exception of theaters, museums, libraries, and concert organizations. Theaters, museums, libraries, concert organizations that are budgetary institutions do not calculate or pay advance payments for income tax from this date;
• participants in a joint activity agreement (in terms of tax on income received from this activity);
• investors in production sharing agreements (in terms of tax on income received from this activity);
• companies that have been transferred to trust management (in terms of tax on income received from this activity).

The amount of the quarterly advance payment for income tax is calculated based on actual profit. In this case, the formula is used.

Formula for calculating quarterly advance payment for income tax

EXAMPLE OF PAYING INCOME TAX QUARTERLY

Snegurochka LLC makes advance payments for income tax quarterly. 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 first quarter will be:

100,000 rub. × 20% = 20,000 rub.

For the six months, the company must pay an advance payment in the amount of:

180,000 rub. × 20% – 20,000 rub. = 16,000 rub.

If the profit for a given reporting period is less than for the previous one, the advance payment does not need to be transferred.

Monthly advance payments for income tax

All other companies are required to transfer There are two ways to pay monthly advance payments:

• based on the tax amount for the last quarter;
• based on actual profit for the month.

The company itself chooses the tax payment option, writes it into its accounting policy and applies it throughout the year.

Based on the tax for the last quarter

Firms that use this method must make advance payments for income tax no later than the 28th day of each current month, that is, in advance. For example, an advance payment for January must be paid by January 28th.

The amount of the monthly advance payment is equal to:

• the amount of the monthly advance payment for the fourth quarter of the previous year – in the first quarter of the current year;
• 1/3 of the advance payment amount for the first quarter of the current year – in the second quarter of the current year;
• 1/3 of the difference between the amount of the advance payment for the first half of the year and for the first quarter of the current year - in the third quarter of the current year;
• 1/3 of the difference between the amount of the advance payment for nine months and for six months - in the fourth quarter of the current year.

At the end of the quarter, the company compares the amount of tax calculated from actual profits with the amount of 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 before the 28th day of the month following the reporting quarter.

If the tax turns out to be less than the amount of advances, then an overpayment will occur. The company can offset it against upcoming tax payments or return it to its current account.

EXAMPLE OF PAYING MONTHLY QUARTERLY ADVANCE PAYMENTS

According to the accounting policy, Romantika LLC transfers monthly advance payments based on the profit of the previous quarter. Let’s assume that for the first half of the year the company received taxable profit in the amount of 800,000 rubles, including 200,000 rubles for the first quarter.

Therefore, profit for the second 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, Romantika must make monthly advances on income tax in the amount of:

120,000 rub. : 3 months = 40,000 rub.

If a company switches from paying monthly advance payments based on actual profits to paying monthly advance payments during the reporting period, the tax office must be notified of this 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 paying 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 is effective from January 1, 2015.

Based on actual profit for the month

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 previous month must be paid by the 28th of the next month.

EXAMPLE OF PAYING A MONTHLY PAYMENT BASED ON ACTUAL PROFIT

In accordance with the accounting policy, Matryoshka LLC transfers monthly advance payments based on actual profits. Let’s assume that for six months the company received a taxable profit of 800,000 rubles. For January – May, its amount amounted to 600,000 rubles.

Therefore, the profit for June is 200,000 rubles. (800,000 – 600,000). Then the advance payment for June will be 40,000 rubles. (RUB 200,000 × 20%).

If next year you want to switch to making monthly advance payments based on actual profits, you must notify the tax office of your decision. This must be done before December 31 of the current year.

How does a newly created organization pay advance payments?

A newly created organization can pay advance income tax payments in two ways.

Method 1. Advance payments based on quarterly results.

To pay advance income tax payments in this way, you do not need to notify the tax office.

If the company was established in December, then the first quarterly payment should be calculated based on the profits received from December to March. It must be paid no later than April 28 (clause 2 of article 55, clauses 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 paying advance payments applies. For a company created in June, the general procedure for making advance payments applies starting from the third quarter of the year following the year of creation.

Method 2. Advance payments based on actual profits.

In the first month of existence, you must send a notification to the tax office about this method of paying advance payments for income tax. If the company was established in December, then the first payment should be calculated based on the profits received in December and January of the following year. It must be paid no later than February 28 (clause 2 of article 55, clauses 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).

Advance payments for income tax throughout the tax period (year) are paid differently depending on which category of taxpayer you belong to. Read about the frequency of making advance payments for income tax (quarterly or monthly) and how such payments are calculated in the material below.

Who pays advance income tax payments and with what frequency?

Advance payments for income tax are paid quarterly or monthly. The payment procedure depends on who pays advance payments for income tax, i.e. what category the taxpayer belongs to. Let's consider the existing tax payment options and categories of taxpayers.

1. All organizations, with the exception of those named in paragraph. 7 clause 2, clause 3 art. 286 of the Tax Code of the Russian Federation, must calculate advance payments based on the results of the quarter and pay them both upon its completion and monthly during the next quarter (paragraph 2, clause 2, article 286 of the Tax Code of the Russian Federation).
2. Organizations with revenue less than the limits established by clause 3 of Art. 286 of the Tax Code of the Russian Federation (in the amount of 15 million rubles on average for each quarter of the previous 4), they can calculate and pay quarterly advance payments for income tax quarterly without paying monthly payments.
3. If an organization independently expresses a desire to calculate and pay advance payments of income tax on a monthly basis from the profit actually received, it must notify the tax authority of its decision no later than December 31 of the year preceding the tax period (paragraph 7, paragraph 2, article 286 of the Tax Code of the Russian Federation ).

A flowchart developed by our specialists will help you find out how often your organization should pay advances on profits.

Income tax quarterly

As for the frequency of payment of advance payments on profits, they must be paid by organizations quarterly if the reporting periods for them are the first quarter, half a year and 9 months of the calendar year (paragraph 1, paragraph 2, article 285, paragraph 2, paragraph 2, p 3 Article 286 of the Tax Code of the Russian Federation).

The following organizations are required to make a quarterly advance payment of income tax in accordance with clause 3 of Art. 286 of the Tax Code of the Russian Federation (at the same time, they are exempt from monthly advance payments for income tax):

• organizations whose income, calculated in accordance with Art. 249 of the Tax Code of the Russian Federation for the previous 4 quarters, does not exceed 15 million rubles. on average for each quarter (or 60 million rubles for 4 quarters as a whole);
• budgetary institutions;
• foreign companies operating in the Russian Federation through a permanent representative office;
• enterprises participating in simple partnerships, in relation to income from participation;
• investors of production sharing agreements in terms of income from the implementation of agreements;
• beneficiaries under trust management agreements.

Advance payments reduce the amount of income tax calculated for the year (paragraph 5, paragraph 1, article 287 of the Tax Code of the Russian Federation).

Accrual of advance payments for income tax quarterly

Let's consider the procedure for calculating the advance payment of income tax for organizations whose revenue does not exceed 15 million rubles. on average for the quarter (paragraph 2, paragraph 2, article 286 of the Tax Code of the Russian Federation).

First, the amount of income tax corresponding to the reporting period is calculated using the formula:

APK report = NB report × C,

APK report - advance payment for the reporting period;

NB reporting - the tax base of the reporting period, calculated on an accrual basis;

C is the income tax rate.

The amount of advance income tax payable at the end of the reporting period is determined by the formula (paragraph 1 of Article 287 of the Tax Code of the Russian Federation):

APK add. = APK report. - APK before,

APK add. — quarterly advance payment for additional payment, payable at the end of the reporting period (six months, 9 months, year);

APK report. — the amount of the advance payment calculated on an accrual basis for the reporting period;

APK prev. — payment amount based on the results of the previous reporting period (within the current tax period).

The amount of the additional payment based on the results of the tax period, that is, the amount of the 4th quarterly payment is formed based on the amount of profit actually received, calculated on an accrual basis for the year, minus the quarterly advance payments paid to the budget during this year. The amount of the latter will be equal to the amount of the advance payment calculated on an accrual basis for 9 months.

Thus, the size of the final income tax payment is reduced by the amount of advance payments paid quarterly. If at the end of the year, instead of a profit, a loss is received, then the amount of the 4th quarterly advance payment will be zero (clause 8 of Article 274, paragraph 6 of clause 2 of Article 286 of the Tax Code of the Russian Federation).

How to reflect advance payments for income tax in accounting - see postings.

How are income tax advances calculated monthly?

If the organization does not meet the criteria established in paragraph 3 of Art. 286 of the Tax Code of the Russian Federation, and the reporting period for it is a quarter, then in addition to quarterly advance payments for income tax, monthly ones must be paid.

Monthly advance payments, as well as quarterly ones, reduce the amount of income tax payable based on the results of the reporting period or year (paragraph 5, clause 1, article 287 of the Tax Code of the Russian Federation).

The procedure for calculating the amount of monthly advances payable in 2018-2019 has not changed. As before, the monthly advance payment for profit in the 1st quarter of the year is equal to the amount of the monthly advance payment in the last quarter of the previous year; in the 2nd quarter - 1/3 of the advance quarterly payment for the 1st quarter; in the 3rd quarter - 1/3 of the difference between the amount of the advance for the first half of the year and the advance due for the 1st quarter; in the 4th quarter - 1/3 of the difference between advances accrued for 9 months and for half a year.

The organization switches to paying monthly advance payments if, based on the results of the past 4 quarters, the amount of income received exceeded 15 million rubles. on average for the quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation).

In order not to make a mistake in the calculation, you need to correctly determine which quarters will be previous. The Tax Code contains a rule according to which the previous quarters are the 4 quarters preceding the current one (clause 3 of Article 286 of the Tax Code of the Russian Federation).

The Ministry of Finance clarifies that previous should be understood as 4 quarters, sequentially preceding the quarter in which the taxpayer submits a declaration (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). That is, income from sales in the last quarter of the tax period is also included in the calculation of average income.

For more information on the procedure for calculating the monthly tax payment, see the material “How to calculate monthly advance payments for income tax during the reporting period” .

How to correctly reflect advances in a profit declaration, read the article “We fill out lines 210 and 290 in the income tax return for the first quarter of 2019” .

Changes in the calculation of income tax from 2018-2019

For 2018, an innovation was the introduction of the possibility of applying an investment deduction to the amount of tax transferred to both budgets (Article 286.1 of the Tax Code of the Russian Federation). It can be used in the period 2018-2027 in terms of the cost of all commissioned fixed assets of 3-7 depreciation groups. The tax charged to the regional budget can be reduced by 90% of this cost, and the remaining 10% can be attributed to the tax reduction charged to the federal budget. The decision to introduce an investment deduction is made by the regions, and they also specify the conditions for its application. Such objects will no longer be depreciated.

Since 2019:

• Organizations have the opportunity not to pay income tax on money received free of charge from an organization of which it is a participant or shareholder, within the limits of the contribution to property made by it previously also in money.
• Income received by a shareholder or participant upon leaving a liquidated company, in the form of an excess over his contribution to the charter capital, is recognized as dividends for income tax purposes at a rate of 13%.
• Payments to the Platon system can be included in expenses in full.
• Employers have the right to reduce income by the cost of vouchers for employees (we talked about the nuances in this material).

Our experts have prepared a checklist with tax changes that came into force in 2019. You can download it.

Results

Advances on income tax are paid by all organizations on the general taxation system. There are three options for calculating advances: quarterly with payment or based on the results of the quarter (the possibility of its use is limited by the amount of revenue received); monthly with additional payment for the quarter; monthly based on actual profit. The algorithm for calculating advances in each of the listed cases has its own nuances.

Advances on income tax - who pays and within what time frame the funds must be transferred to the budget depends on what category of taxpayers the enterprise belongs to. In addition, the question of how to correctly calculate the amount to be paid and what kind of income to focus on is quite relevant. We will consider these and other questions in the material, and also analyze the nuances that, to one degree or another, can affect the calculations of advance payments.

Advance payments: what are they and who should pay them?

The current tax legislation of the Russian Federation fully answers the question of how to pay income tax in advance payments. Today there are several options for paying taxes: quarterly and monthly. It is important to remember that advance payments are just preliminary deductions, and they are counted towards the final settlement amount, which is made based on the results of the past year.

The Tax Code establishes clear criteria by which the frequency of tax payment is determined. In order to determine when and within what time frames to make transfers to the budget, it is necessary to analyze income for previous periods.

So, for example, in order to calculate the amount and frequency of advance payments in the first quarter of the current year, it is necessary to analyze the sales income for the entire previous year. If, based on the results of the calculations obtained, it is established that these incomes for the last tax period (that is, for all four quarters of the previous year) do not exceed an average of 15 million rubles. per quarter, then the organization is required only to make quarterly tax transfers. In this case, there is no need to notify the tax authorities about the results of the calculations. As the amount of income of an enterprise increases, the Federal Tax Service itself can notify the taxpayer that he now needs to make payments every month. Quarterly payments are calculated after the fact, based on the results of the quarter.

The peculiarity of monthly advance payments is that they are paid based on estimated income, which is determined based on the results of the previous quarter. It is possible to pay tax every month based on actual income, but then there is a need to submit a monthly tax return.

In any case, whatever method is used, it must be prescribed in the accounting policies of the organization.

Who can do without advance payments?

Income tax without advance payments can be paid once a year based on the results of the tax period by a narrow circle of budgetary institutions - libraries, theaters, museums and concert organizations. Only this group of taxpayers is exempt from advance payments.

All other budgetary and autonomous organizations only have certain advantages in paying advances on profits, in contrast to all other enterprises that are subject to the general rules of the Tax Code of the Russian Federation. Thus, autonomous budgetary institutions can transfer tax in advance once a quarter, regardless of the total amount of income for the previous four quarters.

As for government institutions, there are no exceptions, and the frequency of transfers directly depends on the total amount of income received over the past four quarters. That is, for this type of taxpayer, the general requirements established by the Tax Code of the Russian Federation apply.

Thus, only a small group of organizations can do without advance payments. All other enterprises will not be able to avoid them or at least reduce the frequency. Everything will directly depend on the amount of income received during the tax period.

Deadlines for making advance payments and calculation procedure

According to the current legislation of the Russian Federation, the deadline for making advance payments depends on the method of calculation - monthly or quarterly. The Tax Code has established that the last day for making a monthly advance payment is the 28th day of the month following the reporting month. As for quarterly payments, the deadline for transfers is also the 28th day of the month, but already the one following the previous quarter.

If the last day for paying the advance is a weekend or holiday, then the funds must be transferred to the budget on the next working day. This rule is established in paragraph 7 of Art. 61 Tax Code of the Russian Federation.

Receiving less profit or even a loss in the current period is not grounds for exemption from making monthly advance payments based on the results of the previous quarter. Based on the results of the year, overpaid funds will be considered an overpayment. By decision of the company itself, the amount of the overpayment can either be returned to the current account, or left as an offset to future payments, or to pay off other debts (both regional and federal).

Don't know your rights?

As for the calculation of advances itself, all the information is indicated in Art. 286 Tax Code of the Russian Federation. At the end of the tax period, the amount payable is calculated by organizations independently. Monthly payments are made according to the following scheme:

• 1st quarter: payment will be the same as in the 4th quarter of last year;
• 2nd quarter: 1/3 of the payment amount calculated based on the results of the 1st quarter;
• 3rd quarter: 1/3 of the amount determined as the difference between the amounts of advances calculated based on the results of the first 6 months and the amounts of advances for the 1st quarter;
• 4th quarter: 1/3 of the difference in the amount of advances for 9 months and 6 months.

PLEASE NOTE! If a company has made a loss based on the results of its work for 9 months, then it will not pay taxes for the 4th quarter of this year and for the 1st quarter of next year.

Organizations making quarterly payments calculate the amount based on the profit received and the tax rate applicable to them. Amounts sent to the budget earlier are taken into account when determining tax at the end of the reporting period. It can be calculated using the following formula:

NP (income tax) = NB (tax base) × SNP (tax rate).

Since advance payments are necessary to strengthen the country’s budget, they must be calculated correctly and within the time period allotted for this by law. Incorrect calculations can lead to either overpayments or underpayments. Excess amounts paid do not disappear anywhere, and the organization can dispose of them at its own discretion. Arrears in advance payments will result in the organization being subject to penalties.

Late payment of advance payments: consequences for the organization

The state monitors compliance with tax legislation very strictly. All requirements for organizations are collected in the Tax Code of the Russian Federation. There you can also familiarize yourself with the amount of fines, as well as other sanctions that apply to taxpayers who violate the law.

For violation of the terms of transfer of advance payments for income tax, measures of influence on enterprises are also provided. For failure to comply with the deadlines for transferring money to the budget, the Federal Tax Service imposes a fine on the company. The amount is calculated for each day a payment is missed, including the date of transfer later than the due date. The tax office cannot impose any other fines until the end of the year. Deductions will be made at 1/300 of the refinancing rate that was in effect on the day the penalty was calculated.

In order to still receive from the organization the amount of advance payment due to the budget, the Federal Tax Service can write off funds from the company’s current account.

One way or another, the tax authorities will still achieve the receipt of the required amounts from the organization. A late payment or errors in calculations will only lead the company to unnecessary spending of funds, which will be used to pay off penalties and fines at the end of the year.

What nuances need to be taken into account when calculating and making payments?

The payment document for the transfers made is the payment order. Although the tax belongs to the federal level, it is still distributed among various budgets: federal and regional. Payment is carried out according to KBK.

It is important to enter the BCC into the payment order very carefully. After all, such an error, at best, can lead to the fact that the funds will pay off the enterprise’s obligations for other types of taxes, and at worst, it will entail the inclusion of the amount in the group of unclear payments until clarification is provided, which will lead to a delay in the advance payment and the accrual of penalties.

Since transfers must be made to different budgets, the payments must also be different. From 2017 to 2020, it was established that 3% of the amount should be transferred to the federal budget, and 17% to the regional budget (with a total tax rate of 20% of profits). The rate for the regional budget may have a lower percentage of deductions if this is established by the region of the Russian Federation itself. In this case, the minimum rate will be 12.5%. The payment date is determined by the day when money was debited from the company's account according to the payment order.

Thus, it is important not only to correctly calculate the advance payment and transfer it on time, but also to correctly enter all the details in the payment order. Otherwise, at a minimum, misunderstandings may arise with the tax authorities. It is better to be vigilant so that the company is not punished with rubles for its mistakes.

Advances on income tax are paid by organizations under the general taxation system. Options for calculating advances: quarterly with payment based on the results of the quarter (the possibility of its application is limited) or monthly. In Art. 286 of the Tax Code of the Russian Federation provides a closed list of criteria that allow an organization to pay advances quarterly. It also contains a list of those who may not pay advances for a year - these are certain categories of public sector employees. Everyone else calculates and pays advances on profits monthly.

This type of payment must be calculated correctly. Many accountants get confused when making calculations. Advance payments for income tax are tax payments that are made in advance. If payment of this type of payment is late, a penalty will be charged. Let's consider what such payments are and how to calculate them.

The law provides for several types of payment:

• In each reporting period with monthly payment within the quarter;
• In fact, every month;
• For each reporting period with quarterly payments:

Such types of payment are provided for by the Tax Code of the Russian Federation.

Monthly advance payments for income tax

They are paid by newly created companies when they have exceeded the limit under the Tax Code of the Russian Federation, and payment based on profit was not chosen. This is how you can calculate the down payment:

Get 267 video lessons on 1C for free:

The amount of the additional payment based on the results of the tax period is formed based on the results of the enterprise’s profit.

Who pays advances on income tax

This type of payment is paid to the state every month or every quarter. The law provides for the conditions under which it is allowed to pay advance payments:

• The company's profit was less than 10 million rubles in the last 4 quarters;
• Budgetary and private organizations;
• Foreign companies that have a representative office in the Russian Federation;
• Holders of trust agreements.

There are categories of enterprises that are required to pay monthly tax. These are absolutely all organizations that are not included in the above list. Any organization has the right to switch to this type of payment. In this case, it is necessary to notify the tax authorities about this decision. But in the middle of this year it will be impossible to change the tax payment system.

Advance payments for income tax for newly created organizations

It is important to know that new companies must pay tax when the reporting period ends. Every month you must pay the tax amount if the monthly profit is no more than 1,000,000 rubles per month. The reporting period should be considered monthly payments.

When an organization is created not at the beginning, but in the middle of the quarter, the period is calculated from the moment of state registration.

Calculation of advances on income tax

In the first option, income can be defined as the difference between real income and expenses for the past month, taking into account the tax rate. For this type of advance:

• The advance for the first month of the year is equal to the tax received from the profit for it;
• Advance for the first and second months is the tax for both months minus the advance for the first month.
• The same algorithm is used to calculate the advance payment for all other months.

In the second option, the advance is considered monthly payments:

• When calculating the first quarter, the advance will be equal to the amount of the previous quarter;
• The second quarter is one third of the amount of the first quarter;
• The third quarter is one third of the difference between the six-month advance and the first quarter;
• The fourth quarter is one third of the difference between advances for the 9th and 6th quarters.

Calculation of monthly advance payments

The tax base is calculated based on existing income and expenses. If the amount of the advance in the final period is higher than the payment that was transferred, then this difference must be paid no later than the 28th day following the reporting period. If the amount is less, it must be returned or offset. To do this you need to write an application.

It must be clearly remembered that if payment is late, the tax office will charge the organization a penalty. Therefore, it is necessary to make calculations on time, submit a declaration, and pay taxes so that the company does not have any unpleasant situations with the tax service.