For each reporting (tax) period, starting from the first quarter (January) 2015, Russian organizations must submit an income tax return to the Federal Tax Service in the form (electronic format) approved by Order of the Federal Tax Service dated November 26, 2014 N ММВ-7-3/600 @ (Letter of the Federal Tax Service dated 02/05/2015 N GD-4-3/1696@).

Who submits the income tax return?

The income tax return for 9 months of 2016 must be submitted by:

All organizations, regardless of whether there was income in the past quarter;

Separate divisions (SU) of such organizations.

Where should you submit your income tax return?

The income tax return for 9 months of 2016 should be submitted to the Federal Tax Service at the place of registration of the organization (OP or responsible OP)

Deadline for submitting income tax returns

A declaration for each must be submitted to the Federal Tax Service no later than the 28th day of the month following this period.

The specific deadlines for submitting the declaration depend on how the organization pays advance payments (clause 2 of Article 285, clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation).

In 2016, the deadlines for submitting declarations for reporting periods are as follows.

Situation 1. The organization pays quarterly advance payments. Then the declaration must be submitted:

For the first quarter of 2016 - no later than 04/28/2016;

For the first half of 2016 - no later than July 28, 2016;

For 9 months of 2016 - no later than October 28, 2016.

Situation 2. The organization pays monthly advance payments based on actual profits. In this case, the declaration must be submitted:

For one month (January) 2016 - no later than 02/29/2016;

For two months (January - February) 2016 - no later than 03/28/2016;

For three months (January - March) 2016 - no later than 04/28/2016;

For four months (January - April) 2016 - no later than 05/30/2016;

For five months (January - May) 2016 - no later than 06/28/2016;

For six months (January - June) 2016 - no later than 07/28/2016;

For seven months (January - July) 2016 - no later than 08/29/2016;

For eight months (January - August) 2016 - no later than September 28, 2016;

For nine months (January - September) 2016 - no later than October 28, 2016;

Penalty for failure to submit income tax return

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

The following sanctions are established for failure to submit or late submission of income tax returns:

If the declaration for the reporting period is not submitted on time (Q1, half-year, 9 months or one month, two months, etc.), then the fine will be 200 rubles. for each declaration not submitted on time (clause 1 of Article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated August 22, 2014 N SA-4-7/16692).

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

The income tax return for 9 months of 2016 was submitted by the organization on November 15, 2016 (the last day of the deadline established by law is October 28, 2016).

The amount of the advance payment payable on the basis of this declaration is RUB 2,000,000.

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

For late submission of a declaration for 9 months of 2016 - 200 rubles. (the amount of the fine does not depend on the amount payable on the basis of the declaration and the time of delay);

Head of the organization may be fined from 300 to 500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

Methods for filing income tax returns

There are three ways to submit your income tax return:

The reporting is submitted to the Federal Tax Service personally by the head of the company or any of its employees on the basis of a power of attorney issued to him;

The declaration is sent by registered mail (with notification and a list of attachments);

The declaration is submitted via telecommunication channels (TCC). Moreover, if the average number of employees for the previous year exceeds 100 people, then the organization is obliged to file an income tax return in this way (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Submitting an income tax return through the responsible OP

If a company has several OPs on the territory of a subject of the Russian Federation and a Notification on the selection of a responsible OP was previously submitted, then the declaration for all OPs in this subject of the Russian Federation is submitted to the Federal Tax Service at the location of the responsible OP.

Composition of the income tax return

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

Title page (Sheet 01);

Subsection 1.1 section. 1;

Appendix No. 1 to the Sheet;

Appendix No. 2 to Sheet 02.

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

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

Basic rules for filling out the declaration

The declaration is drawn up on a cumulative basis from the beginning of the year;

Data is entered into the declaration from left to right, starting from the first cell; if there are unfilled cells, a dash must be placed in them;

When filling out using a computer, numbers are aligned to the right;

If there is no data in any field (line), a dash is also placed in the cells;

Cost indicators are indicated in full rubles according to the rounding rules (values ​​less than 50 kopecks are discarded, more than 50 kopecks are rounded to the nearest ruble);

The TIN and KPP of the organization are indicated at the top of the declaration;

Each page must contain a serial number specified in the format 001, 010, etc.;

When filling, it is allowed to use black, blue or purple ink;

When filling out, you cannot use corrective or other means to correct errors;

Stapling or stapling sheets, as well as double-sided document printing is not permitted;

When filling out information, you must write it in capital block letters;

Procedure for filling out an income tax return

It is better to fill out the declaration in the following order:

Appendix No. 1 to sheet 02;

Appendix No. 2 to sheet 02;

Subsection 1.1 section. 1.

Filling out Appendix No. 1 to Sheet 02 of the income tax return

Appendix No. 1 to sheet 02 of the declaration reflects Income from sales and Non-operating income.

Income from sales

Line 010 indicates the total amount of revenue from the sale of goods, work or services. This is determined according to the rules of Art. Art. 248 and 249 of the Tax Code (hereinafter referred to as the Code).

From the total amount of revenue, sales revenue is “separated” separately:

Finished products, works and services on line 011;

Purchased goods - on line 012;

Property rights, with the exception of income from the sale of claims, shares, shares - on line 013;

Other property - on line 014.

Lines 020 - 024 are filled out by professional participants in the securities market.

Revenue from the sale of an enterprise as a property complex is shown on line 027.

Income from the sale of depreciable property is shown in line 030 - the data for filling it out must be taken from Appendix No. 3 to sheet 02.

Line 040 shows the total amount of income from sales.

This amount is calculated using the formula:

page 010 + page 020 + page 023 + page 027 + page 030.

Non-operating income

Now you need to fill out the part of Appendix No. 1 to sheet 02 of the declaration, dedicated to non-operating income.

Their total amount is shown on line 100, and on lines 101 - 107 they are detailed.

Filling out Appendix No. 2 to Sheet 02 of the income tax return

Costs associated with production and sales, and losses equivalent to such, are disclosed in Appendix No. 2 to sheet 02 of the declaration.

Costs associated with production and sales

The procedure for filling out this section depends on the method used by the organization for determining income and expenses.

Accrual basis

Thus, lines 010 - 030 are filled out only by taxpayers who work on the accrual basis:

Line 010 shows the amount of direct expenses related to goods, work, services sold in the reporting period, organizations that produce goods, perform work, provide services;

On line 020, the amount of direct expenses is reflected by companies engaged in wholesale, small wholesale and retail trade. On line 030, such organizations indicate the cost of purchased goods sold.

On line 040 we indicate the amount of indirect expenses of the reporting period, “deciphering” them into lines 041, 042, 043, 045, 046, 047, 052.

On a cash basis

Organizations that operate on the cash basis do not need to fill out lines 010 - 030. On line 040 you need to show expenses that are taken into account to reduce the income tax base in accordance with Art. 273 Code. And these expenses also need to be deciphered along lines 041, 042, 043, 045, 046, 047, 052.

Please note that the indicator of line 040 must be greater than or equal to the sum of lines 041, 042, 043, 045, 046, 047, 052.

Line 060 shows the price of acquisition (creation) of sold other property (except for securities, products of own production, purchased goods, depreciable property), as well as expenses associated with its sale.

And on line 061 - the value of the net assets of the enterprise sold by the taxpayer as a property complex.

Lines 070 - 073 are filled out only by professional participants in the securities market.

To reflect losses in Appendix No. 2 to sheet 02 of the declaration, lines 090, 100 and 110 are intended.

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

Line 130 is the final line, which reflects the total amount of named expenses and losses that reduce taxable profit for 2016.

The final value is calculated using the formula:

page 010 + page 020 + page 040 + Σ page 059 to page 070 + 072 + Σ page 080 to page 120.

On lines 131 - 134 we reflect the amounts of accrued depreciation for 2016: linear (line 131) and non-linear (line 133) methods for both fixed assets and intangible assets.

And on lines 132 and 134, respectively, we separate from the indicated amounts the accrued depreciation on intangible assets.

The depreciation calculation method used is indicated on line 135:

- "1" - linear method;

- "2" - nonlinear method.

Non-operating expenses

Now let's move on to non-operating expenses.

Their total amount is shown in line 200, and on lines 201, 202, 204, 205 and 206 they should be detailed (interest on debt obligations, amounts of contractual penalties, fines, etc., etc. are shown separately).

A dash is placed in line 203, and line 206 is filled in only by professional participants in the securities market.

Losses equated to non-operating expenses

Losses equated to non-operating expenses are reflected on line 300. At the same time, those of them that were identified in the reporting year 2016 are “highlighted” in line 301. In line 302 we show the amount of bad debts written off (and if a decision is made to create a reserve for doubtful debts, then - the amount of bad debts not covered by this reserve).

In the event that the organization exercised its right and, having discovered an error relating to previous periods, which led to excessive payment of tax, recalculated on the basis of clause 1 of Art. 54 of the Code, the tax base and the amount of tax for the reporting period, you will have to fill out lines 400 - 403.

Line 400 reflects the adjustment to the tax base, and lines 401 - 403 provide a breakdown of the line 400 indicator for the tax periods to which the identified errors relate.

Filling out Sheet 02 of the income tax return

Its indicators are formed on the basis of already completed Appendices to Sheet 02 and other Declaration Sheets.

If any indicator is missing, then a dash is placed in the corresponding line.

Profit (loss) is calculated in lines 010 - 060.

They indicate (clause 5.2 of the Procedure for filling out the declaration):

In line 010 - the total amount of income from sales reflected in line 040 of Appendix No. 1 to Sheet 02;

In line 020 - the amount of non-operating income reflected in line 100 of Appendix No. 1 to Sheet 02;

In line 030 - the amount of expenses that reduce sales income. You transfer it from line 130 of Appendix No. 2 to sheet 02;

In line 040 - the total amount of non-operating expenses and losses equivalent to them. This is the sum of lines 200 and 300 of Appendix No. 2 to sheet 02;

In line 050 - the total amount of losses indicated on line 360 ​​of Appendix No. 3 to Sheet 02. These are losses that are not taken into account for tax purposes or are taken into account in a special manner (Articles 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation) . For example - losses from the sale of OS;

In line 060 - the amount of profit or loss of the reporting (tax) period. It is calculated as the difference between the sum of lines 010, 020 and 050 of Sheet 02 and the sum of lines 030 and 040 of Sheet 02. If the result is a negative number, i.e. loss, then it should be indicated with a “-” (“minus”) sign (clause 2.3 of the Procedure for filling out the declaration).

The tax base is calculated in lines 070 - 120

When filling them out:

Line 070 indicates the amount of income excluded from profit. These are, in particular, dividends received from Russian organizations (clause 5.3 of the Procedure for filling out the declaration);

A dash is placed in lines 080 and 090 (clauses 5.3, 5.4 of the Procedure for filling out the declaration);

Line 100 should reflect the tax base of the reporting (tax) period, reducing line 060 (for organizations filling out Sheet 05 - the sum of lines 060 of Sheet 02 and 100 of all Sheets 05) by the sum of lines 070 of Sheet 02 and 400 of Appendix 2 to Sheet 02. If the result is a negative number, then it should be indicated with a “-” (“minus”) sign (clause 5.5 of the Procedure for filling out the declaration);

Line 110 indicates the amount of losses from previous years taken into account in the expenses of the current period. In the declaration for the first quarter and year, its amount is taken from line 150 of Appendix No. 4 to Sheet 02 (clause 5.5 of the Procedure for filling out the declaration);

Line 120 reflects the tax base for calculating tax (advance payment). It is equal to the difference between lines 100 and 110 of Sheet 02. If this difference is less than zero, then “0” is placed in line 120 (clause 5.5 of the Procedure for filling out the declaration).

Tax rates are reflected on lines 140 - 170

When filling them out, indicate:

In line 140 - the general income tax rate (for most organizations this is 20%);

In line 150 - the income tax rate to the federal budget (for most organizations this is 2%);

In line 160 - the income tax rate to the budget of the constituent entity of the Russian Federation - as a rule, 18%.

The amount of calculated tax is indicated in lines 180 - 200

Fill them out like this:

Line 180 shows the total amount of tax for the reporting (tax) period. It should be equal to the sum of lines 190 and 200;

Line 190 - the amount of tax for the reporting (tax) period accrued to the federal budget. It is equal to the product of lines 120 and 150 of Sheet 02;

In line 200 - the amount of tax for the reporting (tax) period accrued to the budget of the constituent entity of the Russian Federation. It is equal to the product of lines 120 and 160 of Sheet 02.

The amount of advance payments is indicated in lines 210 - 340. The procedure for filling them out depends on how advance income tax payments are made.

Checking your income tax return

To check the correctness of filling out the income tax return, you can use the control ratios developed by the Federal Tax Service.

Example

The organization provides services.

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

In addition, the Organization sold the goods. Revenue from this type of activity for 9 months of 2016 amounted to RUB 356,360. (including VAT - RUB 54,360).

In 2016, a fixed asset was sold for RUB 118,000. (including VAT - 18,000 rubles).

In 2016, the following non-operating income was received:

From renting out property - 25,000 rubles. (excluding VAT);

Interest accrued by the bank on the balance of money in the current account - 1,000 rubles;

Excess inventories that were identified during inventory - 500 rubles;

Interest on a loan agreement provided to an employee of a company is 700 rubles.

In addition, the Organization wrote off accounts payable in the amount of RUB 7,080. (including VAT - 1080 rubles) due to the expiration of the limitation period.

Then fill out the income tax return as follows:

On line 010 of Appendix 1 to sheet 02 you must indicate:

3,584,840 - 546,840 + 356,360 - 54,360 = 3,340,000 rub.

This amount will be distributed as follows:

On line 011 - revenue from the provision of services - RUB 3,038,000. (3,584,840 - 546,840);

On line 012 - revenue from the sale of goods - 302,000 rubles. (356,360 - 54,360).

On line 030 of Appendix 1 to sheet 02, the company must reflect income from the sale of fixed assets in the amount of:

118,000 - 18,000 = 100,000 rub.

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

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

Organization expenses for 9 months of 2016 are reflected in Appendix 2 to sheet 02.

They were as follows.

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

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

Administration - 400,000 rubles;

Managers - 690,000 rubles.

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

The company's direct costs are:

100,000 + 690,000 + 150,000 = 940,000 rub.

The company's indirect expenses were:

60,000 + 400,000 + 50,000 = 510,000 rub.

The total amount of all recognized expenses for 9 months of 2016 will be RUB 1,450,000. (940,000 + 510,000).

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

Non-operating expenses companies are also reflected in Appendix 2 to sheet 02.

Non-operating expenses of the company for 9 months of 2016 amounted to 21,900 rubles. and are reflected in Appendix 2 to sheet 02, including:

Interest on the loan – 5,400 rubles;

Expenses for settlement and cash services at the bank – 3,000 rubles;

Depreciation on property leased - 1,500 rubles;

Losses from previous years for which the occurrence cannot be determined - 12,000 rubles.

During the reporting period, the Organization’s income and expenses were (excluding VAT):

Income from sales - RUB 3,440,000. - reflected on line 010 of Sheet 02;

Costs associated with sales - RUB 1,450,000. - reflected on line 030 of Sheet 02;

Non-operating income - 34,280 rubles. - reflected on line 020 of Sheet 02;

Non-operating expenses - 21,900 rubles. - reflected on line 040 of Sheet 02.

The tax base will be equal to:

3,440,000 - 1,450,000 + 34,280 - 21,900 = 2,002,380 rubles. - reflected on line 100 of Sheet 02;

Then, the total amount of income tax for 9 months of 2016 is 400,476 rubles. (RUB 2,002,380 x 20%) and is reflected on line 180 of sheet 02.

At the same time, the amount of income tax for 9 months of 2016 is:

To the federal budget - 40,048 rubles. (RUB 2,002,380 x 2%) and is reflected on line 190 of sheet 02;

To the regional budget - 360,428 rubles. (RUB 2,002,380 x18%) is reflected on line 200 of sheet 02;

The organization makes advance payments for income taxes quarterly. The amount of previously accrued advance payments is equal to RUB 300,357. (line 210 of Sheet 02), including:

To the federal budget - 30,036 rubles. (line 220 of Sheet 02);

To the regional budget - 270,321 rubles. (line 230 of Sheet 02).

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

The amount of tax to be paid additionally to the federal budget (line 270 of Sheet 02 and line 040 of subsection 1.1) is equal to 10,012 rubles. (line 070) (40,048 rubles - 30,036 rubles).

The tax payable to the budget of a constituent entity of the Russian Federation (line 271 of Sheet 02 and line 070 of subsection 1.1) is equal to 90,107 rubles. (line 271) (360,428 rubles - 270,321 rubles).

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 paper damage.

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

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

Filling out an income tax return: main sheets and lines

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

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

Front page

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

Here is some general information about the declaration

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

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

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 additionally paid 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 an income tax return). Lines 120-140, as well as 220-240 of the subsection reflect amounts constituting 1/3 of the amounts indicated in lines 300 (330) and 310 (340) of sheet 02.
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 an income tax return).

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

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

The sign is filled in further in a similar order.

We reflect income and expenses

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

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

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

Determining the tax base

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

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

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

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

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

We indicate rates and calculate taxes

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

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

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

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

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

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

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

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

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

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 the actual profit received.

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 an income tax return).

Revenue information

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

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

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

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

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

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

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

Non-operating income

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

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

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

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

Appendix No. 2 to sheet 02

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

We reflect the costs of production and sales

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

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

Lines 010-030 are allocated for direct expenses:

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

Next come the indirect costs. Their total amount is reflected on line 040, and in lines 041-055 individual of them are deciphered, for example taxes (insurance premiums 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 expenses for operations reflected in Appendix No. 3 to Sheet 02 (page 350 of Appendix No. 3 to Sheet 02).

The following lines should show the losses:

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

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

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

Non-operating expenses

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

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

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

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

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

Appendix No. 3 to sheet 02

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

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

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

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

Appendix No. 4 to sheet 02

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

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

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

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

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

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

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

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

Appendix No. 5 to sheet 02

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

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

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

Specify the calculation code

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

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

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

We calculate the base and tax

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

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

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

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

We distribute advances

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

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

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

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

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

Sheet 03 of the declaration

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

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

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

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

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

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

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

Example:

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

Section A of sheet 03

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

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

The corresponding attribute (“1” or “2”) should be entered in the “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 applicable tax rate ( cm. " The income tax return for 2015 does not take into account changes in the dividend rate. The Federal Tax Service told us how to fill it out » );
• line 070 indicates the amount of dividends transferred to persons who are nominal holders of securities, without tax withholding; if you are an issuer, then the sum of lines 010 and 070 should correspond to indicator D1 ( cm. " How to calculate income tax on dividends » );
• on lines 080 and 081, reflect the amount of dividends you received from Russian and foreign organizations, minus the tax withheld by the source of payment - the tax agent (in this case, line 080 should include dividends received in previous periods, as well as from the beginning 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 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 an income tax return). This is mainly a tax on income in the form of interest on securities and dividends. In this case, a separate sheet 04 is filled out for each of the following income:

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

The corresponding code 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 an income tax return);
• for declarations starting from the first quarter of 2015 (section XIII-II Procedure for filling out an income tax return).

Sheet 05 of the 2014 form.

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

• with securities traded on the organized securities market (hereinafter referred to as 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 07/01/2009, 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 operation” 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 on 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 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 price of the FISS from its estimated value, if the actual price deviates from the estimated price by more than 20% downwards.

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 an income tax return).

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

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

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

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

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

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

Appendix No. 1 to the declaration

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

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

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

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

Appendix No. 2 to the declaration

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

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

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

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

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

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

• in line 010 - personal income tax rate;
• in line 020 - the total amount of income 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).

The following expenses can be reflected in the income tax return on page 301, appendix 2 to sheet 02: 1. Refusal to supply (sale) goods and services of our counterparties for the past year; 2. The services were provided last year, the documents arrived this year.

For income tax they reflect losses, which are identified in the current period, but the date of occurrence of which cannot be determined.

Due to expenses that were not reflected in a timely manner (for example, as in your situation, when the documents arrived late), the tax base was overestimated and the tax was overpaid. Such an error can be corrected in the current declaration by reflecting unaccounted for in a timely manner. expenses according to lines 400-403 of the same Appendix 2 to Sheet 02. Please note: if a loss is incurred in the current period or during the period when an error was committed, the error can only be corrected in an updated declaration.

If the tax base was underestimated as a result of an error (expenses in a larger amount were taken into account, no income was reflected), then such an error can only be corrected by filing an updated declaration.

How to prepare and submit an income tax return

Lines 300–302 Losses

In what cases is an organization required to file an updated tax return?

Understatement of the tax base

An organization is required to submit an updated tax return if it discovered inaccuracies or errors in a previously submitted return that resulted in an understatement of the tax base and incomplete payment of tax to the budget. You need to submit an updated declaration if the period in which the error was made is known. If the period in which the error was made is not known, the adjusted declaration is not submitted. In this case, the tax base and tax amount must be recalculated in the period in which the error was discovered. This follows from the provisions of Article 81 and paragraph 1 of Article 54 of the Tax Code of the Russian Federation.

This procedure applies to both taxpayers and tax agents. At the same time, tax agents are required to submit updated calculations only for those taxpayers in respect of whom errors were discovered. This is stated in Article 81 of the Tax Code of the Russian Federation. For example, an updated tax calculation of income paid to foreign organizations needs to be submitted only for those taxpayers whose data in the initial calculation was distorted.

Overpayment of taxes

If an error made in a tax return results in an overpayment of tax, the organization has the right to:

• submit an updated declaration for the period in which the error was made (but are not obliged to do so);
• correct the error by reducing the profit and the amount of tax for the period in which the error was discovered. This method can be used regardless of whether the period in which the error was made is known or not;
• do not take any measures to correct the error (for example, if the overpayment amount is insignificant).

The tax base of the current period can be adjusted not only when errors are identified in the declarations. You can also take advantage of the provisions of paragraph 3 of paragraph 1 of Article 54 of the Tax Code of the Russian Federation in cases where an overpayment of tax arose due to changes in legislation that have retroactive effect. If such changes improve the situation of the taxpayer, then the organization may find income that previously could not be excluded from the tax base, or expenses that were previously prohibited from being taken into account for tax purposes. It is not necessary to submit updated declarations in such situations. You can recalculate tax liabilities in the current period. This conclusion follows from the letter of the Federal Tax Service of Russia dated June 24, 2014 No. ED-4-15/12067.

For which taxes can the provisions of Articles 54 and 81 of the Tax Code of the Russian Federation on recalculation of the tax base be applied without submitting updated declarations? In the current period, errors were discovered that were made in previous periods and resulted in overpayment

The possibility of applying the norms of these articles exists only in relation to income tax, transport tax, mineral extraction tax and the single tax under simplification.

This is explained as follows.

An example of correcting an error in an income tax return for the period in which the organization incurred a loss

The income tax return for 2014 shows a profit of RUB 500,000. In 2015, the organization’s accountant discovered that when drawing up this declaration, he did not take into account the cost of rent in the amount of 10,000 rubles. The accountant decided not to submit an updated return for 2014, but to take these expenses into account when calculating income tax for 2015.

At the end of 2015, the organization had a loss of 200,000 rubles. The obligation to pay income tax for 2015 does not arise in this case, therefore the decision to include the identified expenses of 2014 in the tax return for 2015 was incorrect. The accountant excluded 10,000 rubles. from the expenses of 2015 and submitted an updated income tax return for 2014.

After clarifying the amount of expenses, the tax return for 2014 reflected a profit in the amount of 490,000 rubles. (500,000 rub. – 10,000 rub.). The declaration for 2015 reflects a loss of 190,000 rubles. (200,000 rub. – 10,000 rub.).

"Budget-funded educational institutions: accounting and taxation", 2007, N 12

2007 is coming to an end, and it's a busy time for accountants to prepare for filing tax returns, in particular income tax returns. The correctness of the formation of its indicators is the key to conscientious fulfillment of the taxpayer’s duties. The article will help you fill out the annual declaration without errors.

The income tax return is submitted to the tax authorities in the form approved by Order of the Ministry of Finance of Russia N 24n<1>. Since budgetary institutions are payers of income tax, regardless of whether they have an obligation to pay tax, as well as the specifics of its calculation and payment, they submit this declaration on a general basis to the tax authorities at the place of their location and at the location of each separate division. It should be taken into account that the tax return for corporate income tax (hereinafter referred to as the Declaration) must necessarily consist of:

• Title page (Sheet 01);
• subsection 1.1 section. 1 “The amount of tax payable to the budget, according to the taxpayer”;
• Sheet 02 "Calculation of corporate income tax";
• Appendices No. 1 “Income from sales and non-operating income” and No. 2 “Expenses associated with production and sales, non-operating expenses and losses equivalent to non-operating expenses” to Sheet 02.

<1>Order of the Ministry of Finance dated 02/07/2006 N 24n “On approval of the tax return form for corporate income tax and the procedure for filling it out.”

The remaining sheets and appendices of the Declaration are included in its composition and submitted to the tax authority only if the taxpayer has the information to be reflected in them.

General requirements for filling out

The income tax return is prepared on an accrual basis from the beginning of the year. All its cost indicators are indicated in full rubles. The title page is signed by the head and chief accountant of the institution.

At the top of each page of the Declaration, the taxpayer identification number (TIN) and the reason for registration code (RPC) of the organization are indicated. Institutions that have separate divisions within their structure should take into account the clarifications of the Ministry of Finance set out in Letter No. MM-8-02/465@ dated May 30, 2007 “On indicating the checkpoint in the tax return for corporate income tax.” It follows from them that the checkpoint assigned to the institution at the location of the separate division should be indicated in the Declaration submitted to the tax authority at the location of the separate division, regardless of who will pay it.

Since the Declaration is drawn up at the end of the year, the “Tax period” box will contain a zero indicator.

The procedure for filling out the Declaration Sheet 02 "Calculation of corporate income tax"

Sheet 02 of the Declaration is the main one, since it determines the amount of tax for the tax period. However, to fill it out, data from individual appendices to Sheet 02 is used, for example Appendices N N 1, 2, 3, etc.

Appendix No. 1 to Sheet 02. Line 010 reflects the total amount of revenue from the sale of goods (work, services), calculated in accordance with Art. 249 of the Tax Code of the Russian Federation. Lines 020 - 022 indicate the amount of proceeds from the sale of securities received by professional participants in the securities market; they are filled out only by this category of taxpayers. Revenue from operations for which financial results are accepted in a special order is shown on line 030 collapsed. (Such revenue is calculated in Appendix No. 3.)

The total amount of non-operating income is reflected on line 100, of which income from previous years identified in the tax period (line 101) and income in the form of the cost of materials received or other property during the liquidation of decommissioned fixed assets (line 102) are shown. The list of types of non-operating income for inclusion in line 100 is given in Art. 250 Tax Code of the Russian Federation.

Appendix No. 2 to Sheet 02. The amount of direct expenses related to goods sold (work, services) is recorded on line 010. In accordance with clause 1 of Art. 318 of the Tax Code of the Russian Federation, the list of direct expenses associated with the production of goods (performance of work, provision of services) is determined by the institution independently; it should be fixed in the accounting policy for tax purposes.

The Tax Code determines that institutions providing services have the right to attribute the amount of direct expenses of the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distribution to the balances of work in progress (clause 2 of Article 318 of the Tax Code RF).

Direct expenses of taxpayers engaged in wholesale, small wholesale and retail trade for the sale of goods are reflected on line 020 with the cost of goods highlighted in line 030. Data reflected on line 030 are not included when determining the final indicator of recognized expenses (line 110), despite the fact that that in the formula for this line it is named. In this regard, the given formula for line 110 should be as follows: the sum of lines 010, 020 and 040 + the sum of lines 050 - 100.

Please note: lines 010 - 030 are not filled out by institutions that use the cash method of determining income and expenses (clause 7.1 of the Procedure for filling out a tax return for income tax, approved by Order of the Ministry of Finance of Russia N 24n).

Line 040 indicates the total amount of indirect expenses. However, the Declaration does not provide for a breakdown of all components of these expenses. Certain types of them must be distinguished. Thus, line 041 indicates the amounts of taxes and fees accrued in the prescribed manner, with the exception of the unified social tax (including those related to indirect expenses), as well as the taxes listed in Art. 270 Tax Code of the Russian Federation. Institutions using the accrual method reflect expenses in accordance with Art. 318 of the Tax Code of the Russian Federation, and institutions that use the “cash” method of accruing income and expenses reflect expenses recognized as a reduction in the tax base for income tax, in accordance with Art. 273 Tax Code of the Russian Federation.

The indicators in line 042 reflect the amount of expenses for research and development work (R&D), taken into account in the manner established by Art. 262 of the Tax Code of the Russian Federation. Moreover, line 043 separately allocates the amount of R&D expenses that did not produce a positive result.

Line 044 is filled out by institutions that have provided in their accounting policies for tax purposes the inclusion in the expenses of the reporting (tax) period of costs for capital investments in the amount of no more than 10% of the original cost of fixed assets. The corresponding procedure can also be applied to expenses incurred during the completion, retrofitting, modernization, reconstruction, technical re-equipment, and partial liquidation of fixed assets.

Line 045 records the amount of expenses of a taxpayer-institution employing the labor of disabled people, in the form of funds aimed at purposes ensuring their social protection, if disabled people make up at least 50% of the total number of employees of such an institution and the share of expenses for remuneration of disabled people in expenses for remuneration is at least 25% (clause 38, clause 1, article 264 of the Tax Code of the Russian Federation).

Line 046 of educational institutions is not filled out, since it reflects the expenses of taxpayers - public organizations of disabled people, as well as taxpayers-institutions, the only owners of whose property are public organizations of disabled people.

A separate line 080 highlights the costs of the operations listed in Appendix No. 3 to Sheet 02. We will talk about them below.

The amounts of losses of previous years on objects of service industries and farms, including objects of housing, communal and social and cultural spheres, taken into account in reducing the profit of the current tax period received from these types of activities, are reflected on line 090.

Line 100 shows the amount of loss from the sale of depreciable property related to the expenses of the current tax period, recognized as other expenses of the current period in the manner prescribed by clause 3 of Art. 268 of the Tax Code of the Russian Federation, and previously accounted for on line 060 of Appendix No. 3 to Sheet 02. In other words, the resulting loss is included in the taxpayer’s other expenses in equal shares over a period defined as the difference between the useful life of this property and the actual period of its operation until implementation.

Non-operating expenses are included in line 200 regardless of the method used to determine sales revenue; only institutions reporting expenses using the “cash” method include indicators in the presence of actual expenses incurred. Non-operating expenses are deciphered only in terms of expenses in the form of interest on debt obligations of any type (line 201), costs of creating a reserve for the purposes of social protection of disabled people (line 202) and losses from the exercise of the right of claim in accordance with clause 2 of Art. 279 of the Tax Code of the Russian Federation (line 203).

Losses equated to non-operating expenses are reflected in lines 300 - 302. These are losses of previous tax periods identified in the current reporting (tax) period (line 301), and amounts of bad debts, including those not covered by the corresponding reserve (line 302 ). Clause 7.3 of the Procedure for filling out the income tax return stipulates that line 301 of Appendix No. 2 to Sheet 02 “Losses of previous tax periods identified in the current reporting (tax) period” does not include expenses (losses) relating to previous reporting periods. , regardless of the period of receipt or discovery of documents confirming these expenses drawn up in previous reporting periods. For example, in 2007, expenses were identified for services relating to previous tax periods (for example, 2006), but documents confirming the receipt of these services for tax purposes are dated from the current year. In such a situation, these expenses are reflected on line 301, that is, the date of preparation of the documents is of dominant importance.

The amounts of accrued depreciation in lines 400 and 401 are reflected as a reference, both for fixed assets and intangible assets. It does not matter whether this property is included in the tax records of the organization on the last day of the reporting (tax) period.

Appendix No. 3 to Sheet 02. This Appendix highlights operations for which the amounts of income (expenses), as well as the determination of the financial result for the purpose of calculating income tax, should be taken into account in a special manner.

Lines 010 - 060 are intended to reflect data on transactions for the sale of depreciable property, taking into account the features provided for such property in Art. Art. 268, 323 Tax Code of the Russian Federation.

Proceeds from the sale of depreciable property, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, is shown on line 030. Line 040 reflects the residual value of this property, as well as the costs associated with its sale. Lines 050 and 060 show the result obtained from the sale of depreciable property - profit or loss, respectively. Moreover, accounting for income and expenses on depreciable property is carried out object by object (Article 323 of the Tax Code of the Russian Federation).

Lines 070 - 170 contain data on transactions related to the implementation of the right of claim. For these operations, one should take into account the specifics of determining the tax base established by Art. 279 Tax Code of the Russian Federation.

Lines 180 - 200 provide data on transactions related to the activities of service production facilities and farms, including housing and communal services and socio-cultural facilities. Revenue from the specified activities and expenses incurred by service industries and farms are reflected separately.

Line 200 records the amount of losses of the current reporting (tax) period for activities related to the use of facilities of service industries and farms, including housing and communal services and social and cultural facilities, not recognized for tax purposes in the current tax period due to failure to fulfill the conditions specified in Art. 275.1 Tax Code of the Russian Federation.

Filling out lines 210 - 260 is not considered, since operations under a property trust management agreement are not widely used in accounting for budgetary institutions.

Lines 270, 280, 290 are total and reflect the total revenue, expenses and losses of the institution.

Appendix No. 4 to Sheet 02. This Appendix is ​​filled out by institutions that had an amount of untransferred loss at the beginning of the year, as well as those that received it during the tax period.

The balance of the uncarried loss at the beginning of the tax period is reflected on line 010 with a breakdown of this amount by year of its occurrence.

Line 140 shows the tax base, which consists of the indicators of line 100 of Sheet 02, line 100 of Sheet 05, line 530 of Sheet 06.

Line 150 reflects the amount of the loss and its part, which reduces the tax base of the current tax period, which is included in line 110 of Sheet 02. This amount cannot exceed the figure on line 140. It should be recalled that from January 1, 2007, institutions received the right to completely reduce tax base for the amount of losses from previous years (clause 2 of Article 283 of the Tax Code of the Russian Federation). In addition, institutions have the right to carry forward a loss for ten years following the tax period in which this loss was incurred. A loss that has not been transferred to the year closest to the loss can be transferred in whole or in part to any other of the next nine years (Clause 2 of Article 283 of the Tax Code of the Russian Federation). If losses were incurred in more than one tax period, they are repaid in the order in which they were incurred (clause 3 of Article 283 of the Tax Code of the Russian Federation).

When filling out lines 160 - 180, you need to consider the following. If the institution received a loss (line 060 of Sheet 02), then the balance of the uncarried loss at the end of the tax period (line 160) includes the indicator on line 010 and the amount of the loss of the expired tax period. This indicator is transferred to lines 010 - 130 of the calculation presented for the reporting (tax) period of the next year.

Appendix No. 5 to Sheet 02. This Appendix to the Declaration includes those institutions that have separate divisions. Depending on who the payment is being made for, the following codes are entered in line 002:

• for an organization without separate divisions included in it - 1;
• for a separate unit - 2;
• for a separate division liquidated in the current tax period - 3;
• for a group of separate units located on the territory of one constituent entity of the Russian Federation - 4.

The share of the tax base both for an institution without separate divisions and for each separate division or group thereof is determined in the manner established by Art. 288 of the Tax Code of the Russian Federation, and is reflected on line 040.

Line 050 indicates the tax base based on the share reflected in line 040.

Tax rates subject to credit to the budgets of the constituent entities of the Russian Federation in which the institution and its separate divisions are located are shown on line 060.

Line 070 reflects the amount of calculated tax for the tax period, the values ​​of which are components of line 200 of Sheet 02, and line 080 - the amount of tax accrued during the tax period. The sum of lines 080 must be equal to the amount reflected in line 230 of Sheet 02.

Lines 090 are filled in if there is an amount of tax paid outside the Russian Federation, counted towards the payment of tax to the budget of a constituent entity of the Russian Federation in accordance with Art. 311 of the Tax Code of the Russian Federation.

Based on the provisions of Art. 311 of the Tax Code of the Russian Federation, offset of tax paid in a foreign country is carried out upon its actual payment in the Russian Federation. In this case, an offset can be made only if the income received by a Russian organization outside the Russian Federation was included in the tax base when paying income tax in Russia. The emergence of the right to offset in the Russian Federation the tax paid by a Russian organization in the tax (reporting) period in which it was actually paid abroad depends on this.

Clause 3 of Art. 311 of the Tax Code of the Russian Federation provides that the amount of creditable amounts of taxes paid outside of Russia cannot exceed the amount of tax payable by this organization in the Russian Federation, therefore it is necessary to determine the amount of tax on income received outside of Russia, above which the tax actually paid by the Russian organization in a foreign country cannot be accepted for offset, that is, it is necessary to determine the maximum amount of offset, which is reflected on line 240 of Sheet 02 of the Declaration.

Please note: the Letter of the Ministry of Finance of Russia dated November 24, 2004 N 03-03-01-04/4/23 explains that the calculation of the share of profit attributable to a separate division located on the territory of a foreign state, provided for in clause 2 of Art. 288 of the Tax Code of the Russian Federation, is not performed. The same opinion was expressed in Letters of the Federal Tax Service for Moscow dated March 10, 2005 N 20-12/15020, dated November 17, 2006 N 20-12/101928.

Thus, when determining the share of profit attributable to separate divisions located in the Russian Federation, the average number of employees (labor costs) and the residual value of depreciable property for the institution as a whole are determined without taking into account these indicators for a branch located in a foreign state.

Lines 100 and 110 indicate the amounts subject to additional payment or reduction, respectively.

Please note: from January 1, 2008 Art. 311 has been supplemented with a new clause 4, according to which an institution, if it has separate divisions located outside the territory of the Russian Federation, pays tax (advance tax payments), and also submits tax calculations and tax returns at its location (Federal Law N 216-FZ<2>).

<2>Federal Law of July 24, 2007 N 216-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation."

Section 1 "The amount of tax payable to the budget, according to the taxpayer"

This section contains information about the amounts of income tax payable to the budget according to the taxpayer. This section is completed last, since it reflects the specific amounts of income tax to be paid to the budget (refunded from the budget). These amounts are indicated broken down by budget classification codes and OKATO codes, taking into account the specifics of calculation and payment of income tax.

Depending on whether institutions have certain operations that affect the procedure for calculating and paying income tax, specific subsections must be completed. Budgetary institutions fill out subsection 1.1 of section. 1. Institutions that have separate divisions in their composition, in subsection 1.1 reflect the amount of tax (advance payments) payable at their location. In the Declaration submitted to the tax authority at the location of the separate division (responsible separate division), subsection 1.1 indicates payments to the budget of a constituent entity of the Russian Federation and the local budget in amounts related to this separate division (a group of separate divisions located on the territory of one constituent entity of the Russian Federation) .

Sheets 03, 04, 05, 06

This article does not discuss filling out these sheets, since income tax calculations for transactions reflected in these sheets are not carried out due to the absence of these operations in the activities of educational institutions.

Filling out Sheet 07

Sheet 07 contains information on the receipt of targeted financing, targeted revenues and other funds referred to in paragraphs 1 and 2 of Art. 251 Tax Code of the Russian Federation. An educational institution, if such funds are available, fills out a Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted revenues, and targeted financing. To do this, names and codes are selected for the appropriate types of designated funds received and transferred to columns 2 and 3 of the Report. The codes are given in Appendix No. 2 to the Procedure for filling out a tax return for income tax.

Please note: funds allocated to budgetary institutions according to estimates of income and expenses from budgets of all levels and state extra-budgetary funds are not reflected in the report (clause 14.11 of the Procedure for filling out a tax return for income tax).

Let's consider filling out the Declaration using the following data.

Example 1. The university carries out both budgetary and extra-budgetary activities. Income and expenses are determined using the accrual method. The amount of advance payments to the federal budget amounted to 85,000 rubles, to the budget of a constituent entity of the Russian Federation - 215,000 rubles.

We present the income received by the university in 2007 in the form of a table.

Type of income	(excluding VAT), rub.	Declaration line
Income from sales
Revenue from paid services		Line 011 of Appendix No. 1 (included in line 010 Applications No. 1)
Sales revenue device and computer, used		Line 030 of Appendix No. 3 (included in line 030 Applications No. 1)
Revenue received from facilities serving farms and social cultural sphere		Line 180 of Appendix No. 3 (included in line 030 Applications No. 1)
Total sales income		Line 040 of Appendix No. 1
Non-operating income
Income in the form of value materials received from liquidation of those withdrawn from operation production equipment		Line 102 of Appendix No. 1 (included in line 100 Applications No. 1)
Total non-operating		Line 100 of Appendix No. 1
Total income

Let's summarize all university expenses in a table.

Types of expenses	expenses,	declaration
Cost of materials used		Line 040 Applications No. 2
Remuneration of employees employed in activities to provide paid educational services		Line 040 Applications No. 2
UST accrued on these payments		Line 040 Applications No. 2
Contributions for injuries calculated from of these payments in the amount of 0.2%		Line 040 Applications No. 2
Research expenses, which began to be used in production activities		Line 042 Applications No. 2 (included in line 040)
Depreciation bonus on main funds purchased and deposited put into operation in 2007 (10%)		Line 044 Applications No. 2 (included in line 040)
The amount of depreciation accrued for fixed assets		Line 040 Applications No. 2
Expenses for third party services organizations		Line 040 Applications No. 2
Property tax		Line 041 Applications No. 2 (included in line 040)
The cost of those written off for production materials received from liquidation decommissioned production equipment (24% of the value taken into account in non-operating income)		Line 040 Applications No. 2
Total indirect costs
Expenses for operations for which losses are accepted in a special order (reflected on line 280 of Appendix No. 3 and is transferred to line 080 of Appendix No. 2)
Residual value of the device and used computers (implemented in September 2007)<*>		Line 040 Applications No. 3
Costs associated with sales device and computer that were in use<*>		Line 040 Applications No. 3
Activity-related expenses service facilities and socio-cultural sphere		Line 190 Applications No. 3
Recognized loss on sale depreciable property<*>		Line 100 Applications No. 2

<*>These data are given below.

In addition, losses from previous tax periods were identified in the amount of 5,000 rubles. and the amount of bad debts was written off - 4,000 rubles.

Since the results from the sale of depreciable property are formed separately, we present them in the table.

Thus, the university received a profit of 3,200 rubles from the sale of the device, and a loss of 2,000 rubles from the sale of the computer. However, the university has the right to take into account part of the loss, calculated as follows.

Let us recall that clause 3 of Art. 268 of the Tax Code specifies to include the resulting loss from the sale of depreciable property in other expenses of the institution in equal shares over a period defined as the difference between the useful life of this property and the actual period of its operation until the moment of sale.

The remaining useful life of the computer at the time of sale is 10 months. The university can include the amount of 600 rubles in expenses. (2000 rubles / 10 months x 3 months (the number of months used to calculate the amount of loss for the purpose of accepting it as expenses from the moment of sale of the depreciable property)). This amount should be included in line 100 of Appendix No. 2.

We will reflect the university data indicated in the tables in the Declaration, and we will fill out only those lines for which the relevant information is available. Let's start with Appendix No. 3 to Sheet 02, since its data is used in other Appendices.

Appendix No. 3 to Sheet 02 "Calculation of the amount of expenses for operations, financial transactions for which are taken into account when taxing profits, taking into account the provisions of Articles 268, 275.1, 276, 279, 323 and paragraph 21 of Article 346.38 of the Tax Code of the Russian Federation (except for those reflected in Sheet 05)"

Indicators	Line code
Number of sales transactions depreciable property - total
including unprofitable ones
Revenue from the sale of depreciable assets property
Residual value of goods sold depreciable property and expenses, related to its implementation
Profit from the sale of depreciable assets property
Losses from the sale of depreciable assets property
Proceeds from the sale of goods (works, services), property rights for objects service industries and farms, including housing and communal services and socio-cultural sphere
Costs incurred by service providers productions and farms at their sale of goods (works, services), property rights in the current tax
Amount of current tax losses period by service facilities production facilities and farms, including facilities housing, communal and social cultural sphere (line 190 - line 180 if line 190 > lines 180)
Total sales revenue by operations reflected in Appendix No. 3 to Sheet 02 (sum of lines 030, 180 Appendix No. 3 to Sheet 02 is reflected according to line 030 of Appendix No. 1 to Sheet 02)
Total expenses for transactions recorded in Appendix No. 3 to Sheet 02 (amount lines 040, 190 of Appendix No. 3 to Sheet 02 reflected on line 080 of Appendix No. 2 to Sheet 02)
Losses on transactions reflected in Appendix No. 3 to Sheet 02 (amount lines 060, 200 of Appendix No. 3 to Sheet 02 reflected on line 050 of Sheet 02)

Appendix No. 1 to Sheet 02 "Income from sales

and non-operating income"

Appendix No. 2 to Sheet 02 "Costs related to

with production and sales, non-operating expenses

and losses equated to non-operating expenses"

Indicators	Line code
Indirect costs - total
including: amounts of taxes and fees accrued in in the manner prescribed by law on taxes and fees, with the exception of the unified social tax, as well as taxes listed in Art. 270 Tax Code of the Russian Federation
R&D expenses
expenses for capital investments in no more than 10% of the original cost of fixed assets and (or) expenses incurred in cases completion, retrofitting, modernization, technical re-equipment, partial liquidation of fixed assets
Expenses on transactions reflected in Appendix No. 3 to Sheet 02 (line 280 Appendix No. 3 to Sheet 02)
Amount of loss on sale depreciable property related to expenses of the current reporting (tax)
Total recognized expenses (amount lines 040 + sum of lines from 050 to 100)
Losses equivalent to non-operating expenses - total (line 300 > or = sum of lines 300,
including: losses from previous tax periods, identified in the current tax period
amounts of bad debts, and in case if the taxpayer has decided to creating a reserve for doubtful debts, amounts of bad debts not covered by reserve funds account
For reference: The amount of accrued depreciation for tax period - total

Sheet 02 "Calculation of corporate income tax"

Indicators	Line code
Income from sales (line 040 Appendix No. 1 to Sheet 02)
Non-operating income (line 100 Appendix No. 1 to Sheet 02)
Expenses that reduce the amount of income from implementation (line 110 of Appendix No. 2 to
Non-operating expenses (sum of lines 200 and 300 of Appendix No. 2 to Sheet 02)
Losses reflected in Appendix No. 3 to Sheet 02 (line 290 of Appendix No. 3 to
Total profit (loss) (line 010 + line 020 - line 030 - line 040 + line 050)
Tax base (line 060 - line 070 line 080 - line 090)
Tax base for tax calculation: (line 100 - line 110)
Income tax rate - total (%)
including: to the federal budget
to the budget of a constituent entity of the Russian Federation
The amount of calculated income tax -
including: to the federal budget (line 120 x line 150 / 100)
to the budget of a constituent entity of the Russian Federation (line 120 x line 160 / 100)
Amount of accrued advance payments for tax period - total
including: to the federal budget
to the budget of a constituent entity of the Russian Federation
Amount of income tax to be paid additionally - total (line 180 - line 210)

Subsection 1.1 section. 1 "Amount of tax to be paid

to the budget, according to the taxpayer"

If institutions have separate divisions, then the amount of income tax payable to the budget of a constituent entity of the Russian Federation is subject to distribution between the institution and separate divisions located on the territory of another constituent entity of the Russian Federation.

Example 2. Let's change the conditions of the previous example. The university has one separate division located in another constituent entity of the Russian Federation, its share is 15%. The amount of advance payments to the budget of a constituent entity of the Russian Federation for this separate division is 26,000 rubles.

Let's fill out Appendix No. 5. There will be two of them: the first with code 1 “For an organization without separate divisions included in it” (line code 002), the other with code 2 “For a separate division.”

Appendix No. 5 "For a separate division"

Appendix No. 5 "By institution"

Accordingly, subsection 1.1 section. 1 “The amount of tax payable to the budget, according to the taxpayer” according to the location of the institution will be filled in as follows.

In subsection 1.1 section. 1 for a separate division the following data will be included.

A. Solntseva

Journal expert

"Budget educational institutions:

accounting and taxation"

#RECOMMEND#

The new declaration form was approved by Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3/600@ “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form ". It reflects the changes made to the Tax Code by Federal Law of November 2, 2013 No. 306-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, Federal Law of April 20, 2014 No. 81- Federal Law “On Amendments to Part Two of the Tax Code of the Russian Federation”, Federal Law dated June 23, 2014 No. 167-FZ “On Amendments to Chapters 23 and 25 of Part Two of the Tax Code of the Russian Federation”.

In the table we consider the main changes that may affect the interests of many taxpayers.

Old form	New form
Sheet 02 “Calculation of corporate income tax”		The amount of adjustment of the tax base for identified errors that relate to previous tax periods and led to excessive payment of tax is now highlighted in the declaration as a separate line 400 of Appendix 2 to Sheet 02. Let's take a closer look.
The indicator of line 100 is equal to: page 060 - page 070 - page 080 - page 090 + page 100 Sheet 05 + page 530 Sheet 06)	The indicator of line 100 is equal to: page 060 - page 070 - page 080 - page 090 – page 400 of Appendix No. 2 to Sheet 02 + page 100 Sheet 05 + page 530 Sheet 06)	The procedure for calculating line 100 Tax base of Sheet 02 has been changed. In the new version of the declaration, the tax base must be reduced by line 400 of Appendix 2.
	Line 400 of Appendix 2 to Sheet 02. Adjustment of the tax base for identified errors (distortions) relating to previous tax periods that led to excessive payment of tax, total	Line 400 reflects the adjustment of the tax base when the taxpayer exercises the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods were identified, in cases where the errors (distortions) were made ) led to excessive tax payment. This right is granted by the second paragraph of clause 1 of Art. 54 Code.
	including:	Lines 401 - 403 provide a breakdown of the indicator in line 400 for previous tax periods, which include identified errors (distortions). Lines 400 - 403 do not include the amounts of income and losses of previous tax periods identified in the current reporting (tax) period and reflected on line 101 of Appendix No. 1 to Sheet 02 (clause 10 of article 250 of the Tax Code of the Russian Federation, clause 6, clause 4 Art. 271) and according to line 301 of Appendix No. 2 to Sheet 02 of the Declaration (clause 1, paragraph 2, article 265 of the Tax Code of the Russian Federation).*
* We remind you. Lines 101 and 301 are filled in if it is impossible to determine the specific period of errors (distortions) in the calculation of the tax base. Otherwise, tax liabilities are recalculated for the period in which errors were made and tax arrears arose (Clause 1, Article 54 of the Tax Code of the Russian Federation).
Appendix No. 2 to Sheet 02“Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses” Appendix No. 3 to Sheet 02“Calculation of the amount of expenses for operations, the financial results of which are taken into account when taxing profits, taking into account the provisions of Articles 268, 275.1, 276, 279, 323 of the Tax Code”		Clause 2 art. 279 of the Tax Code of the Russian Federation is applied until the end of 2014. From January 1, 2015, loss from the assignment of a claim that occurred after the payment deadline must be recognized at a time (Federal Law No. 81-FZ dated April 20, 2014).
Line 203 “Loss from the exercise of the right of claim relating to non-operating expenses of the current reporting (tax) period (in accordance with paragraph 2 of Article 279 of the Tax Code of the Russian Federation)” of Appendix No. 2 to Sheet 02		Filled out only for 2014.
Lines 110 “Proceeds from the sale of the right to claim debt after the due date of payment”; 130 “The value of the realized right of debt after the due date of payment; 160 and 170 “Loss from the exercise of debt rights” of Appendix No. 3 to Sheet 02		All these lines are filled in for 2014 only. We remind you! The indicator for line 170 is included in line 203 of Appendix No. 2 to Sheet 02 of the declaration.

Since 2014, changes to the Tax Code of the Russian Federation have also affected the procedure for calculating and withholding income tax on income (dividends) received from equity participation in other organizations. In this regard, a number of changes have been made to the procedure for filling out the new declaration. Most of the changes are related to string recoding, but there are also more significant ones. Information about them is presented in the form of a table below.

Old form	New form	Comment on the new filling order
Sheet 03 “Calculation of corporate income tax on income withheld by the tax agent (source of payment of income)”, section A “Calculation of corporate income tax on income in the form of dividends (income from equity participation in other organizations established on the territory of the Russian Federation)” .
Line 010 “Amount of dividends subject to distribution between shareholders (participants) in the current tax period – total”	Line 001 “Total amount of dividends to be distributed by the Russian organization in favor of all recipients”	The organization submitting the tax calculation reflects on this line the total amount of dividends to be distributed by the Russian organization in favor of all recipients (indicator D1 in the tax calculation formula given in paragraph 5 of Article 275 of the Tax Code of the Russian Federation). Pay attention! The indicators in the calculation formula have changed: until 2014, indicator D1 was designated as D, and D2 - as D).
	Line 060 “Dividends accrued to income recipients - organizations and individuals whose tax status is not established”	This line indicates the amount of dividends accrued to income recipients in respect of which the tax agent was not provided with the information provided for in clause 5 of Art. 214.6 and paragraph 7 of Art. 310.1 of the Code and subject to taxation at a tax rate of 30% (clause 6 of Article 224 and clause 4.2 of Art. 284 Tax Code of the Russian Federation)*. When filling out this line, it is necessary to exclude income from securities that are not subject to taxation in accordance with the Code or taxation of such income is carried out at a tax rate of 0% or income from which the tax agent does not calculate or withhold the tax amount*.
* The need to fill in this line may arise, for example, in the following situation. Dividends were paid on securities that are recorded in the Russian depository in the account of a foreign organization acting in the interests of third parties, in the securities account of a foreign depositary, but this foreign depository did not disclose to the tax agent even generalized information about the persons who exercise rights under the securities . Generalized information about persons exercising rights under securities, as a rule, should include the number of securities, grouped by state and grounds for applying benefits. In this case, the full name and name of the owner organization is not required. If the information is provided, the 30% rate does not apply. Tax authorities will carry out subsequent control over the correctness of calculation and payment of tax by the tax agent (requesting documents on the identity of an individual, organization, their rights to securities and residence) (214.7 and 310.2 of the Tax Code of the Russian Federation).
The procedure for filling out Section B “Register-decoding of dividend amounts (interest)”
	Added details: sign of belonging to Section A or B, as well as TIN, KPP and recipient type.	For Russian organizations - recipients of dividends subject to income tax at tax rates in accordance with clauses 1 and 2 of clause 3 of Art. 284 of the Code, a breakdown of the paid amounts of dividends (interest) is given for each recipient of income in the register, indicating the full name of the recipient, INN, KPP.
In the previous version of the declaration, this information was indicated in section B, which was also filled out personally for each person receiving dividends.	Appendix No. 2 to the tax return “Information on the income of an individual paid to him by a tax agent from transactions with securities, transactions with financial instruments of futures transactions, as well as when making payments on securities of Russian issuers”	This new annex to the declaration was introduced in accordance with Art. 226.1 Tax Code of the Russian Federation. Information on income is issued personally for each individual in the form of a separate certificate or several certificates. It is necessary to provide such information only at the end of the tax period (Letter of the Federal Tax Service dated October 6, 2014 No. GD-4-3/20447). In this Appendix, the tax agent needs to reflect information on the income of individuals to whom he paid income from transactions with securities, transactions with financial instruments of futures transactions, as well as when making payments on securities of Russian issuers.

Since January 1, 2014, the Tax Code of the Russian Federation provides for the specifics of determining the tax base, income and expenses when carrying out activities related to the production of hydrocarbons in a new offshore field (clause 1 of Article 275.2 of the Tax Code of the Russian Federation). In this regard, in all pages of the declaration where it is necessary to select a taxpayer characteristic, a new characteristic 4 has been added - an organization operating in a new offshore hydrocarbon field. Added fields for filling in the series, number and type of license.