Income tax return: basic rules for filling out

Income tax is calculated by all organizations using OSNO. The Code provides for two types of reporting periods (Article 285 of the Tax Code of the Russian Federation), i.e., the frequency of filing income tax returns:

• once a month;
• once a quarter.

Income tax is calculated on an accrual basis from the beginning of the year. If a company reports once a quarter, then declarations must be submitted based on the results of the first quarter, half a year, 9 months and a year. Accordingly, in 2020 the reporting dates will be: 03/30/2020 (for 2019), 04/28/2020, 07/28/2020, 10/28/2020 and 03/29/2021.

Organizations that calculate tax based on actual profits each month submit monthly declarations no later than the 28th of each month.

Small companies with an average number of employees up to 100 people can submit a declaration on paper, the rest will have to report in electronic format (clause 3 of Article 80 of the Tax Code of the Russian Federation).

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Filling procedure

According to the Completion Procedure, taxpayers must submit the following sheets as part of the declaration:

• title page (sheet 01);
• subsection 1.1 of section 1;
• sheet 02;
• appendices No. 1 and No. 2 to sheet 02.

The remaining sheets and applications are filled out if certain indicators are present.

Let's consider filling out the required sections.

New declaration form from 2021

There have been no changes in the current form of the income tax return for the 3rd quarter of 2020: submit the report on the form from the Federal Tax Service order No. ММВ-7-3/ [email protected] The deadline for submission is 10/28/2020.

The final reports for 2020 (the ones submitted in 2021) will have to be sent using a new form (Federal Tax Order No. ED-7-3/ [email protected] ). The order approved a new form and the procedure for filling it out. Main innovations:

1. The purpose of Appendix No. 2 has been changed. New title: “Information on income (expenses) received (incurred) during the execution of agreements on the protection and encouragement of investments, as well as on the tax base and the amount of tax.”
2. Barcodes have been changed.
3. We finalized sheet 02, appendices No. 4 (taxpayer characteristics), No. 5 (calculation of tax distribution for separate divisions), No. 7 (sections A and D) to sheet 02.
4. We added sheet 04 with calculations for rates that differ from clause 1 of Art. 284 Tax Code of the Russian Federation.
5. We included a page with the barcode “00214339” in sheet 08.

From 2021, the declaration will take into account preferential tax treatment for:

• residents of the Arctic (Russian part);
• IT companies;
• enterprises that process hydrocarbons into petrochemical products and produce liquefied natural gas.

Submission form

The procedure for submitting income tax reports was approved by Federal Tax Service Order No. ММВ-7-3/ [email protected] dated September 23, 2020; Order No. ММВ-7-3/ [email protected] dated October 19, 2020 is considered repealed.

If for the previous calendar year the average number of personnel of an organization did not exceed 100 people, then it has the right to submit a declaration on paper. Otherwise, reporting is possible only via telecommunication channel, i.e. in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation).

The same order also approved the procedure for filling out the declaration (Appendix No. 2, hereinafter referred to as the Procedure).

Changes in the new form

Compared to the previously valid one, the new version of the declaration has undergone many changes.

Thus, the barcode on the title page has undergone changes, new fields have been added for separate divisions, and the line for filling out OKVED has disappeared.

On sheet 02 of the declaration, the list of codes responsible for the taxpayer’s attribute has been expanded, as well as the number of cells for indicating the code, now there are two of them, lines have been added to indicate the law of the subject of the Russian Federation, if such information is necessary.

Other sheets have also been modified; more details can be found directly in Appendix 1 of the relevant order of the Federal Tax Service.

New form in 2020

Officials approved a new form: the profit declaration of a non-profit organization was approved by order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected] Changes in the 2020 form:

1. The new form barcodes are “0021 4018”.
2. There is no longer a field on the title page to reflect the OKVED code.
3. The title page is also supplemented with fields to reflect information if the company changes the powers of a separate division or closes it. Then the code, tax identification number and checkpoint of such unit are indicated.
4. We reflect the taxpayer's attribute code in two digits, and not one, as was the case before. Code 01 is suitable for most organizations. For example, new codes and categories of companies for 2020:
   09 - for an educational organization;
5. 10 - for a medical organization;
6. 11 - for a company combining both types of activities (education and medicine);
7. 12 - for legal entities engaged in social services for the population;
8. 13 - for legal entities that carry out tourism and recreational activities;
9. 14 — for regional operators for MSW management;
10. other codes are given in the order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected]
11. On sheet 02, line 171 was introduced to reflect the details of regional legislation, provided that reduced tax rates have been established for transfer to the budget of the constituent entity of the Russian Federation. It is required to sequentially indicate the number, clause and subclause of the article of the law of the region.

IMPORTANT!

The new declaration form applies to final reports for 2019. The declaration will have to be prepared in 2020 according to new rules. Otherwise, tax authorities will reject the report and impose fines.

How to fill out the title page

This section includes general information about the company and the report.

1. TIN and checkpoint codes.
2. The adjustment number in the format "0—", "1—", etc., which indicates which version of the report is being submitted.
3. The period code is selected from Appendix 1 to the Procedure approved by Order of the Federal Tax Service dated September 23, 2019 No. ММВ-7-3/[email protected] (hereinafter referred to as the Procedure).

   

4. Reporting year: 2020.
5. Federal Tax Service code.
6. The code for the place of presentation, also selected from Appendix 1 to the Procedure.
7. Full name of the organization.
8. OKVED code.
9. Code of the reorganization form and TIN/KPP of the “original” company (if the report is submitted by the successor).
10. Phone number of the person in charge.
11. Number of report sheets and supporting documents.
12. Full name, signature of the responsible person and date of preparation. If the report is submitted by proxy, its details are also indicated here.

See below for a sample title page.

Next, the accountant of Principle LLC proceeded to fill out information about the company’s income.

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Who submits the declaration

A declaration in form KND 1151006 is submitted to the territorial tax office by institutions that directly pay tax to the budget. The form and procedure for filling out the income tax return in 2020 are fixed by order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected]

The list of all taxpayers is given in Article 246 of the Tax Code of the Russian Federation. Paying organizations include:

• domestic enterprises, companies and industries that are subject to the general taxation system;
• foreign companies operating and receiving profits from sources located in Russia;
• foreign companies with representative offices in Russia.

Normative base

• Order of the Federal Tax Service of the Russian Federation dated September 23, 2019 N ММВ-7-3/ [email protected] “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”;
• Tax Code of the Russian Federation (Part Two), Chapter 25. INCOME TAX OF ORGANIZATIONS;
• Letter of the Federal Tax Service of Russia dated January 09, 2017 No. SD-4-3/ [email protected] “On changing the procedure for accounting for losses of past tax periods”;
• Federal Law of September 29, 2019 N 325-FZ (as amended on March 26, 2020) “On Amendments to Parts One and Two of the Tax Code of the Russian Federation.”

When to take it

The income tax report is submitted either once a month or once a quarter. Therefore, the tax period for the declaration is a quarter or a month. At the end of the reporting year, a final declaration is submitted. The filing procedure is determined by the frequency of advance payment of the collection (clause 2 of Article 285, clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation). According to the provisions of the Tax Code, advance payments are sent to:

1. Monthly (until the 28th day of the month following the reporting month) - based on the actual amount of profit.
2. Quarterly. The sample is provided by organizations that have received an amount of income not exceeding 15 million rubles over the previous four quarters.

If reporting is submitted to the territorial inspection every quarter, then report on time (clauses 3, 4 of Article 289 of the Tax Code of the Russian Federation):

• for 2020 - 03/30/2020;
• for the first quarter of 2020 - 04/28/2020;
• for the 1st half of 2020 - 07/28/2020;
• for 9 months - 10/28/2020;
• for 2020 - until March 29, 2021.

If a taxpayer is required to file a return monthly, he must comply with the following deadlines:

Deadlines for payment and filing of declarations

Payers of income tax are all legal entities, with the exception of those who are subject to special tax regimes or are payers of tax on gaming business. In accordance with Art. 289 of the Tax Code of the Russian Federation, the deadline for submitting a tax return for income tax must be no later than March 28 of the year following the tax period.

Thus, submission of the corresponding declaration for 2019 is allowed until March 30, 2020 , since the 28th falls on a non-working day. The deadline for paying income taxes for 2020 will be March 29, 2021.

Advance payments and intra-year reporting

Throughout the year, advance payments are made for the tax in question and reporting is provided. The frequency is described in the following table.

Table 1. Deadlines for paying corporate income tax and filing returns

A taxpayer who submits a report for 9 months makes advance payments for October, November, December during each of these months. The calculation takes into account the amount of income from sales. These do not include VAT and excise taxes for the fourth quarter. last year and I–III quarters. of the current tax period. If the specified limit is exceeded, the company pays advances monthly.

Find out about other important reporting deadlines coming up soon.

Rules for filling out the declaration

The rules provide for filling out all sections of the report. It does not matter whether the payer files a monthly or quarterly form. For all organizations, step-by-step instructions for filling out an income tax return in 2020 are as follows:

1. Fill out the title page.
2. Enter the information in section 1.
3. We form subsection 1.1, sheet 02 and appendices No. 1 and No. 2 to it.

The remaining sheets and sections are filled out as necessary.

When generating a report, it is necessary to observe a number of nuances and features:

1. The title page contains information about the taxpayer institution. If the declaration is filled out by the legal successors of the reorganized company, then they must indicate the TIN and KPP that they had before the reorganization. Provide similar information when changing the powers of a separate division or closing it. For codes for reorganization and liquidation procedures, see the regulations for filling out the declaration (Appendix No. 1 to the procedure).
2. Sheets 08 and 09 have been added to the form for KND 1151006. Sheet 08 reflects information about tax reductions based on transactions carried out with dependent counterparties at prices set below market prices. Sheet 09 and Appendix No. 1 indicate data on accounting for the profitability of controlled foreign companies. This information is filled in directly by the controlling persons.
3. Sheet 02 provides a field for entering income tax payer codes. Several new codes have appeared on the form. Some lines are intended to be filled in by organizations participating in regional investment projects. Sheet 02 also contains information about trading fees, which reduce the payment amount.
4. In sheet 03, the tax on income in the form of dividends is calculated. The current rate of 13% is taken as a basis. When filling out section B of sheet 03, enter the value “1” for income taxed at the rate according to paragraphs. 1 clause 4 art. 284 of the Tax Code of the Russian Federation, and “2” - for the rate according to paragraphs. 2 clause 4 art. 284 Tax Code of the Russian Federation.
5. When filling out lines with codes 241 and 242 in sheet 06 (Appendix No. 1), indicate deductions for the formation of property to ensure the main activities according to the charter and the insurance reserve, respectively. There are no items on this sheet to indicate losses.
6. Sheet 08 reflects information about non-operating income; Appendix No. 2 to Sheet 08 contains the codes of income tax payers.
7. Insurance premiums are reflected in the same way as basic tax payments. They are indicated in lines 040, 041 of Appendix No. 2 to sheet 02. Contributions deducted for accidents and occupational diseases are reflected as a general rule. If, in accordance with the accounting policy, part of the contributions to the NS relates to direct expenses, then they are recorded in line 010 of Appendix No. 2. The rest of the contributions to injuries, which relates to indirect expenses, is indicated only in line 040 of Appendix No. 2 to sheet 02 .

Appendix No. 2 to sheet 02

This application contains information about the company's expenses, including non-operating expenses.

Conventionally, the expenses that are present in the activities of almost any enterprise can be divided into three blocks:

• direct expenses (lines 010–030);
• indirect expenses (lines 040–055);
• non-operating expenses (lines 200–206).

If the organization operates on the cash basis, lines 010–030 are not filled in.

Separate lines reflect expenses related to the turnover of securities, property rights, etc.

The amounts of losses are shown in lines 090–110 of Appendix No. 2.

The amount of accrued depreciation is highlighted separately (line 131).

Line 205 shows the amount of penalties and interest for failure to fulfill the terms of the contracts.

Please note that fines from regulatory authorities for accounting violations or late payment of taxes are not reflected in line 205.

View detailed completion of Appendix No. 2

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Features for state employees

Budgetary institutions and non-profit organizations must pay income tax and report to the territorial Federal Tax Service on the same basis as commercial enterprises. The object of taxation is the profit tax, and profit is the final difference between revenues and costs (Chapter 25 of the Tax Code of the Russian Federation). For budgetary institutions and NPOs, profit is only income received from business activities carried out for the purpose of making a profit. Write this down in your accounting policy, as well as the procedure for calculating income tax.

Not all receipts of funds from a budgetary institution are included in the taxable base. The basis for financing BUs are subsidies allocated from the budget; they are not subject to income tax. The tax is levied only on income from the sale of paid services to the population directly related to the main type of activity, but carried out in excess of the state or municipal assignment. For this purpose, state employees keep separate records of income - in order to distinguish between income received for targeted financing and profit from the provision of entrepreneurial activities.

The entire list of possible income should be clearly stated in the accounting policies and internal regulations. All receipts and expenses for paid services must be distributed in the appropriate section of the financial and economic activity plan of the budgetary institution. Such profitability takes into account:

• income from business activities (additional classes, clubs, sections in educational institutions);
• non-operating income (leasing of property, dividends, cost of inventory and materials transferred to the institution free of charge).

Rates for public sector employees are similar to companies from the commercial and non-profit sectors. Budgetary institutions contribute 20% to the treasury (3% to the federal and 17% to the regional budgets) or issue a preferential rate of 0%.

State employees keep separate records not only of income, but also of expenses, since some types of expenses reduce the tax base. All costs that reduce the base must be confirmed by primary documents.

IMPORTANT!

Conducting commercial activities of a budgetary institution, and therefore making a profit, must strictly comply with the statutory goals, be recorded in the constituent documents and be agreed upon with a higher body (founder).

State employees are included in the list of organizations that pay quarterly advance payments for income tax, regardless of the amount of cash receipts, which means they must report quarterly. Declarations are submitted for the first quarter, half a year, 9 months and at the end of the year in paper or electronic form. Submission deadlines are similar to other companies.

Still have questions? Use a free step-by-step guide from ConsultantPlus experts.

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About insurance premiums, direct and indirect costs

Taxpayers independently establish a list of direct expenses, defining it in their accounting policies. Appendix No. 2 to sheet 02 of the income tax return contains the following indicators:

• in lines 010, 020 - direct costs of the enterprise;
• in line 040 - indirect costs.
• in line 041 - contributions for compulsory pension and health insurance, contributions for temporary disability and maternity in relation to the income of a managerial person

Indirect costs should be considered the costs of production and further sale of goods, taken into account in the expenses of the period. Costs that are not designated in the accounting policies as direct expenses do not belong to them. Since these are non-operating expenses, they should be designated as indirect expenses.

The income tax return contains an indication of the amount of indirect expenses in line 040 of Appendix No. 2 to sheet 02 . Expenses are partially deciphered in lines 041–055.

Line 041 includes taxes and advance payments in respect of fees and insurance premiums that relate to other expenses:

• transport taxes;
• property taxes from book or cadastral value;
• land tax;
• restoration of VAT (Article 145 of the Tax Code of the Russian Federation);
• National tax;
• making contributions to pension, health insurance, as well as temporary disability.

In the process of filling out line 041 within the reporting period, the taxpayer records the amount of tax accruals, the transfer of advance payments and fees, and insurance contributions on an accrual basis. In this case, the date of payment to the budget does not play any role.

Line 041 of Appendix 2 to Sheet 02 does not reflect:

1. Taxes and advance payments, other obligatory payments that are not subject to accounting in tax revenues:
   income tax;
2. UTII;
3. outgoing VAT;
4. payment for pollution emissions when standard values ​​are exceeded;
5. trading fees.
6. Contributions for injuries.

Direct costs represent the costs of production. They are indicated in the list fixed by the organization in its accounting policies.

Direct production costs include:

• costs of raw materials and supplies for production;
• salaries of production employees and necessary insurance premiums;
• depreciation on fixed assets used in production.

The amount of direct expenses for income tax purposes is reflected in the declaration on line 010 of Appendix No. 2 to sheet 02 . Here the amount is recorded on an accrual basis from the beginning of the year.

Expenses in line 010 expenses must be documented.

The values ​​in rows 010, 020 and 040 are included in the sum of row 130 of the same sheet. This value, in turn, is transferred to line 030 of sheet 02 of the tax return.

Table 3. Reflection of certain types of costs when calculating income tax

Reporting by separate divisions

If, within a company operating under the general taxation system, separate divisions (SUs) are identified, then the declaration is submitted both to the Federal Tax Service at the registration address of the head enterprise, and for each UB and their place of registration (Clause 1, Article 289 of the Tax Code of the Russian Federation ).

There is a rule that if the OP and the parent organization are registered in the same subject of the Russian Federation and the main company officially pays income tax for its division, then there is no need to submit a separate declaration to the Federal Tax Service of the separate division. The same rule applies if the parent organization has a number of OPs in one subject. In such a situation, reporting is submitted to the Federal Tax Service at the location of the responsible unit (clause 1.4 of the procedure approved by Order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected] ). The deadline for filing a declaration does not differ from the generally established ones.

The declaration is submitted for the period during which this separate division was removed from tax registration. Submit reports both for subsequent periods of the reporting year and for the entire year in which the OP was closed.

Where to submit a company report with divisions

In accordance with the current rules, the submission of declarations by divisions of organizations is carried out to the tax office at the place of their actual location.

There are a number of features when there are separate divisions:

1. If the distribution of profit among divisions occurs at the location of the organization , then the declaration is submitted there. In this case, it is necessary to fill out Appendix 5 to the second sheet of the declaration in relation to each existing unit, including those that ceased operations this year.
2. If there are several divisions geographically located in the same region , then it is allowed to appoint one of them as responsible, and it is through him that advance payments and taxes will be paid. Then the filing of declarations will be carried out at the place of registration of the main office, as well as the responsible unit.
3. If the parent organization and all its separate divisions are located within one region , then it is allowed to submit an income tax return only at the location of the main office. In this case, there is no distribution of profits between departments. The parent organization will pay the tax for everyone and submit the relevant information to the tax office.
4. If an organization plans to change the procedure for tax payments or the number of structural divisions , then it needs to notify the tax office about this in advance.

Filling Features

There are different situations when the methodology for filling out an income tax return may differ slightly from the usual one. Let's look at some examples.

Filling out method if the organization has a loss

If the organization incurred a loss in the reporting period, then pages 180, 190 and 200 of Sheet 02 do not need to be filled out in this case.

And on pages 210, 220 and 230 of the same sheet, it is necessary to indicate the amounts of accrued advance payments for this reporting period, if any.

Tax return figures differ from accounting data

Annual reporting is generated based on data from interim reports. Therefore, the income tax return data must agree with the accounting data.

Video: income tax return for 9 months of 2020 (part 2)

Otherwise, tax authorities will “screw up” incomplete or incorrect provision of information. And this is fraught with a fine for failure to submit a declaration on time - 5% of the tax amount indicated in the declaration.

Procedure for filling out for foreign organizations

Foreign companies operating in our country through permanent establishments must fill out an income tax return in accordance with our legislation.

Find out which posting reflects the accrual of income tax in the article: accounting for income tax calculations.

How organizations calculate the amount of income tax.

All about entertainment expenses for income tax purposes.

If foreign companies receive income from sources located in our country, then the income tax is transferred for them by tax agents, and they also submit the declaration.

Different amounts of revenue in income tax and VAT reporting

If the amounts of revenue do not match for these two taxes, the tax inspector asks to send written explanations of this situation.

However, not all income that forms the tax base for income tax falls into the tax base for VAT.

Therefore, it is worth once again checking that the declaration is filled out correctly and sending clarifications to the tax office.

Filling rules for a separate division

The composition of the declaration for a separate division is exactly the same as that of the parent enterprise, plus Appendix No. 5 to sheet 02 for the number of divisions.

Only on all sheets it is necessary to indicate the checkpoint of the “separate unit”, and the INN of the “head”, the name of the separate division is also indicated, and advance payments are also made according to it.

Video: 1C Step by step. Income tax return

Filling out your income tax return can sometimes be challenging. Therefore, you should be very careful.

Incorrect data in the declaration is equivalent to failure to submit the declaration on time. And this entails a fine of 5% of the tax amount indicated in the declaration.

Previous article: Calculation of income tax Next article: Income tax of budgetary institutions

Concept of a report comparing VAT and Income Tax indicators

• During the analysis, we compare data from regulated reports. Moreover, the report includes the latest adjustment declarations
• Program credentials are used to calculate allowed differences
• Indicators are calculated in full rubles
• “Allowed differences” are divided into two groups:
• Carryover differences (differences in the moment of income recognition)
• Constant differences

How to open a report?

To open the report, go to the menu Reports - Accounting Analysis - Analysis of VAT and Income Tax revenue discrepancies

Monitoring discrepancies between profit declarations and accounting data

One of the most common reasons for discrepancies identified by our report is the discrepancy between the data reflected in the income statement and current accounting data (90.01 and 91.01). Therefore, we decided to automatically control the difference and show it very clearly.

All resolved differences can be deciphered by double clicking.

Examples of using the report

Video review of the development
Let's consider the work of the report using the example of one year of the organization's work

1st quarter

In the 1st quarter we see the following situation:

• adjustment declarations are used for analysis (k/1)
• in this quarter, the VAT rate of 0% was confirmed for the amount of 10,878,485 rubles (for income tax purposes, these sales were taken into account in previous quarters)
• For sales in the amount of 3,730,529 rubles, the 0% rate has not yet been confirmed

Result: there are no erroneous differences, all differences are “allowed”

2nd quarter

This quarter we see a similar situation with differences, but the indicators are already considered both quarterly and cumulatively - to facilitate reconciliation. Please note that indicators that are obtained by calculation are highlighted in gray (you will not find these figures in the declarations).

3rd quarter

In the 3rd quarter we see a difference of 33,700 rubles. If you analyze all the data, you can find the reason for the difference - the presence of non-operating income not subject to VAT.

Setting up other income not subject to VAT

There is a special setting in the VAT and Profit reconciliation report that allows you to specify a list of non-operating expenses that should not be subject to VAT and that must be included in the “allowed” differences.

If an item of other income is added to this list, then the detail “Not subject to VAT” is filled in (it can also be set in the directory itself).

This allows you to build SALT for the 91st account, grouped by VAT taxability.

By default, this list is filled with unambiguously “allowed” differences. The user can independently supplement the list. In this case, we will add the article “Insurance compensation (MTPL)” to the exceptions.

As a result, we will receive a report in which there are no unresolved differences

4th quarter

In the 4th quarter we see that a whole range of “allowed” differences have been taken into account:

• unconfirmed export 0%
• returns of goods to the supplier
• returns of goods from customers
• non-operating income not subject to VAT

And still we get an unresolved difference.

In this case, it means the presence of an accounting error in the VAT or Profit return. Additional data analysis (outside the scope of this report) is required to identify the error.

But our primary recommendation is to update the closing of months, the formation of a sales book and refill tax returns.

Future plans

We plan to develop the functionality of the report:

• add to the list of permitted differences (for example, the sales indicator for which the 0% VAT rate has not been confirmed within 180 days) Implemented
• add decoding of indicators from credentials
• add automatic generation of a response to the tax inspection request
• We are also ready to listen to your practices and wishes and implement additional checks

Reasons to buy

Our report helps to understand the reasons for discrepancies between VAT and Profit in regulated reports and will answer the question of whether there is a problem.

The cost of development is 6,000 rubles.

One year of free support (if the configuration is updated or the form changes, we will fix everything)

A year of additional support costs RUB 3,000.

Other information: The report was tested on versions: 1C: Enterprise Accounting 3.0.53 and higher

If necessary, we can provide paid consultations on identifying the differences between income tax and VAT.

If it is necessary to take into account individual nuances and modifications to work in changed configurations, the work is paid by the hour.

Penalty for failure to submit a declaration

Provided by Art. 119 NK. According to it, a fine is charged for each month of delay. Its size is equal to 5% of the tax amount. However there are limits:

• lower limit – 1000 rubles
• upper – 30% of the tax amount

Thus, income tax is one of the complex tax charges. Payment for it ensures financing of both the federal and regional budgets. In this regard, tax inspectorates very carefully monitor the correctness of calculation of payments, the correctness of filling out the report, as well as the deadlines for paying the tax and submitting the declaration.

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General provisions

A tax return is a taxpayer’s report to the state for the profit received from business activities and the fee paid for it, that is, tax.

Who is renting?

The income tax return is submitted by taxpayers of this tax.

They are:

1. Russian organizations.
2. Foreign organizations that carry out their business activities on the territory of our country through permanent representative offices.
3. Foreign organizations that receive income from sources located in our country.

This is stated in Art. 246 Tax Code of the Russian Federation.

Reporting period

The reporting period for this tax is:

• 1 quarter;
• 1st half year;
• 9 months.

At the end of each reporting period, it is necessary to submit a calculation of advance payments to the tax authority.

For some organizations whose average quarterly revenue for the last 4 quarters in a row exceeded 10 million rubles.

For newly created enterprises this limit is slightly lower - only 3 million rubles. For such enterprises, the reporting period is a month.

Due dates

The annual return must be submitted by March 28 of the following tax year. Advance payments are due by the 28th of the next month.

That is, for the 1st quarter it must be submitted before April 28, for the 2nd quarter - before July 28, for the 3rd quarter - before October 28.

If the company pays advance payments every month, then the calculation must be submitted by the 28th of the reporting month. For example, for January you need to submit the calculation before January 28, for February - before February 28, etc.

Fines

If a taxpayer does not submit an income tax return on time, then a fine of 5% of the tax amount indicated in the return is collected from him.

The legislation establishes the maximum and minimum fines - 30% of the specified amount and 1,000 rubles, respectively.

If the taxpayer does not pay income tax on time, then penalties are also imposed on him.

If it is proven that the taxpayer failed to pay the fine through no fault of his own, the amount of the fine will be 20% of the unpaid amount.

If the taxpayer’s guilt is proven, the amount of the fine increases by 2 times - 40% of the unpaid amount.