Profit declaration new form from. The procedure for filling out the income tax return. Income tax declaration: sample filling

Step-by-step instructions for filling out the income tax return

for 9 months 2017

Features of filling out a tax return for income tax

The last up-to-date form of the income tax declaration was approved by the Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3 / [email protected].

It has undergone significant changes compared to the 2014 declaration form.

The procedure for filling out a profit tax return is attached to the order.

The new income tax return consists of:

  • title page (sheet 01);
  • subsection 1.1 of Section 1; sheet 02;
  • appendices N 1 and N 2 to sheet 02.

This is the required part.

The rest of the appendices and pages are filled out subject to the conditions: subsections 1.2 and 1.3 of Section 1; Appendices N 3, N 4, N 5 to sheet 02; sheets 03, 04, 05, 06, 07, 08, 09 of Appendix No. 1 and No. 2 to the declaration.

What has changed in the income tax return

  • The title page was supplemented with information for the legal successors of the reorganized companies - they indicate the TIN and KPP assigned before the reorganization.
  • The codes of the reorganization forms and the liquidation code are indicated in Appendix No. 1 to the Procedure for filling out the declaration;
  • 2 additional sheets have appeared - 08 and 09;
  • Sheet 08 is filled out by organizations that have adjusted (lowered) their income tax due to the use of below market prices in transactions with dependent counterparties. Previously, this information was placed in Appendix 1 to p. 02;
  • Sheet 09 and Appendix 1 to it are intended to be filled in by controlling persons when accounting for the income of controlled foreign companies;
  • Sheet 02 was supplemented with fields for taxpayer codes, including for the new taxpayer code "6", which is indicated by residents of territories of advanced socio-economic development. It also contains lines for the trade tax, which reduces the payment, and fields filled in by participants in regional investment projects%;
  • In sheet 03, the rate on dividends has been corrected (from 9% to 13%), field 060, which reflected dividends to companies with an unidentified status, was excluded. In section "B" of sheet 03, the fields for the address of the recipient of dividends have been removed. In section "B" in the field for the type of income, codes are now entered: - "1" - if income is taxed at the rate provided for in paragraphs. 1 p. 4 art. 284 of the Tax Code of the Russian Federation; - "2" - if income is taxed at the rate provided for in paragraphs. 2 p. 4 art. 284 of the Tax Code of the Russian Federation.
  • Sheet 06 is supplemented with lines 241 and 242 to reflect deductions for the formation of property for statutory activities and an insurance reserve, but is deprived of lines 420, 430, 440 to reflect losses - current or carried forward;
  • From Appendix 1 to l. 02 line 107 has been removed to reflect non-operating income after self-adjusting the tax base for controlled transactions. Now there is a separate sheet 08 for this;
  • In Appendix 2, to the same sheet, a field has been added for indicating taxpayer codes and line 203 has been removed for losses from the exercise of the right to claim a debt.
  • Appendix 3 was also supplemented with a field for a new taxpayer code (6), and lines were also removed from there to reflect losses from the exercise of the right to claim a debt.
  • Appendix 5 is similarly supplemented with a field for the new taxpayer code (6), as well as line 051 to reflect the tax base at a reduced rate and lines 095-097 for the trade tax;
  • Appendices 6 and 6A were supplemented with lines 095-097 for the trade tax to take into account the interests of consolidated groups of taxpayers;
  • Appendix 6B received a new line 061 to indicate adjustments for past periods, in case the error resulted in an excessive tax payment.

Rules for filling out the income tax return

The procedure for filling out the income tax return

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

Property rights, with the exception of income from the exercise of the right of claim, shares, units - on line 013;

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

Non-operating income

On a cash basis

Organizations that work on a cash basis do not need to fill in lines 010. On line 040, you need to show expenses that are accepted in reducing the income tax base in accordance with Art. 273 of the Code. And the indicated expenses also need to be deciphered by lines 041,,,,,,.

Please note that line 040 must be greater than or equal to the sum of lines 041,,,,,,.

- "1" - linear method;

- "2" is a non-linear method.

Non-operating expenses

Now we turn to non-operating expenses.

Their total amount is shown on line 200, and on lines 201,,, and they should be detailed (separately shown interest on debt obligations, amounts of contractual forfeits, fines, etc., etc.).

Example

The organization provides services.

In 2017, the company rendered services in the amount of RUB 3,584,840. (including VAT - RUB 546 840).

In addition, the Organization has sold the product. The revenue from this type of activity for 9 months of 2017 amounted to 356 360 rubles. (including VAT - RUB 54,360).

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

In 2017, the following non-operating income was received:

From the lease of property - 25,000 rubles. (without VAT);

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

Surplus inventories that were identified during the inventory - 500 rubles;

Interest under a loan agreement provided to an employee of the company - 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 we fill out the income tax return as follows:

The amount of tax to be paid 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 to be paid to the budget of the 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).

Lead auditor Bursulaya T.D.

Income tax is one of the most significant levies used to replenish the Russian budget. Annually, a percentage of their profits is paid to the treasury by legal entities under the general taxation system, not forgetting to deduct advances every month or quarter. Payers are accountable to the state in the form of a tax return for income tax. Let's figure out the intricacies of filling it out for the 1st quarter of 2019.

Who is the income tax return for?

In accordance with Article 246 of the Tax Code of the Russian Federation, taxpayers submit a declaration:

  • russian legal entities;
  • foreign firms operating in the Russian Federation through a permanent establishment;
  • foreign firms that receive income from sources in the Russian Federation;

Income tax reporting period

Reporting is submitted quarterly (or monthly) and at the end of the year. Reporting periods:

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

Profit is considered a cumulative total since the beginning of the year.

Deadlines for submitting the declaration in 2019

Income tax payers are divided into two categories:

  • those who pay advances on a quarterly basis;
  • those who pay advances on a monthly basis.

Companies whose income for the previous 4 quarters does not exceed 15 million rubles (the limit was increased in 2016 from 10 million rubles) are entitled to submit declarations on a quarterly basis. The rest of the firms pay advances once a month from the actual profit, so they also fill out the statements every month.

Let us present the deadlines for the submission of the income tax declaration in 2019 in the form of tables.

Quarterly reporting

Monthly reporting

Instructions for completing the income tax return in 2019

The last actual form of the profit tax declaration was approved by the Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3 / It has undergone significant changes compared to the previous form of the declaration. The procedure for filling out the income tax declaration in 2019 is attached to the order.

The current income tax declaration (instructions for filling out for the 1st quarter of 2019 reflects these requirements) consists of:

  • title page (sheet 01);
  • subsection 1.1 of Section 1;
  • sheet 02;
  • appendices N 1 and N 2 to sheet 02.

This is the required part.

The rest of the applications and pages are filled in subject to the conditions:

  • subsections 1.2 and 1.3 of Section 1;
  • appendices N 3, N 4, N 5 to sheet 02;
  • sheets 03, 04, 05, 06, 07, 08, 09;
  • appendices No. 1 and No. 2 to the declaration.

Important nuances of filling out the declaration

  • The title page contains information about the organization; the legal successors of the reorganized companies indicate the TIN and KPP assigned before the reorganization. The codes of the reorganization forms and the liquidation code are indicated in Appendix No. 1 to the Procedure for filling out the declaration.
  • 2 additional sheets - 08 and 09. Sheet 08 is filled out by organizations that have adjusted (underestimated) their income tax due to the use of prices below market prices in transactions with dependent counterparties. Previously, this information was placed in Appendix 1 to l. 02.
  • Sheet 09 and Appendix 1 to it are intended to be filled in by controlling persons when accounting for the income of controlled foreign companies.
  • Sheet 02 contains fields for taxpayer codes, including for the new taxpayer code "6", which is indicated by residents of territories of advanced socio-economic development. It also contains lines for the trade tax that reduces the payment, and fields that are filled in by participants in regional investment projects.
  • Sheet 03 shows the effective dividend rate of 13%. In section "B" codes are now entered in the field for the type of income:
    • "1" - if income is taxed at the rate provided for in paragraphs. 1 p. 4 art. 284 of the Tax Code of the Russian Federation;
    • "2" - if income is taxed at the rate provided for in paragraphs. 2 p. 4 art. 284 of the Tax Code of the Russian Federation.
  • The sheet contains lines 241 and 242 to reflect deductions for the formation of property for statutory activities and an insurance reserve, there are no lines to reflect losses - current or carried forward to the future, on this sheet
  • A separate sheet 08 is intended to reflect non-operating income after self-adjusting the tax base for controlled transactions.
  • In Appendix 2 to the same sheet, there is a field for specifying taxpayer codes.

Declaration of Income (2019): step by step filling

Let's take an example of how to fill out the income tax return for the 1st quarter of 2019 by lines.

Title page

The title page is filled with information about the organization:

  • TIN, KPP, the name is entered in full, free cells are always filled with dashes.
  • Adjustment number. If the declaration is submitted for the first time, put 0. When making changes to the information, each revised declaration is numbered - 001, 002, 003, etc.
  • Reporting period code. Depends on which quarter or month the declaration is submitted for. When submitting an annual report, taxpayers using different advance payment systems also have different codes.

When paying quarterly payments:

When paying monthly payments:

  • Tax authority code. Each inspection is assigned a code. Indicate the code of the IFTS to which you are submitting reports. For example, the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 in St. Petersburg.
  • Place of registration code.
  • Economic activity code. For example, OKVED Code 52.24.1 - Retail trade in bread and bakery products.
  • Also write in the phone number, full name of the payer or representative, the number of sheets and the date of submission of the declaration.

Section 1 Subsection 1.1

For our example, fill in 1 section line by line:

  • 010 - code of the municipality in which the company is located; you can find it out in our reference material.
  • 030 and 060 - we indicate the BCC for transferring amounts to the federal budget and the regional budget. KBK can be viewed
  • 040 and 070 - amounts to be paid for at the end of the reporting (tax) period, broken down by budgets:
    • to the federal budget - 60,000 rubles (line 040);
    • to the regional budget - 340,000 rubles (line 070).

Subsection 1.2 of Section 1

To be completed by income tax payers who pay advances every month. We won't use it for our example.

Subsection 1.3 of Section 1 Dividends

Fill in by firms when paying income tax on dividends.

Sheet 02 - tax calculation

Completed Sheet 02 of the declaration will show from what amounts of income and expenses the tax base was calculated.

We enter line by line:

  • 010 - summing up all sales revenues;
  • 020 - non-operating income (in the amount);
  • 030 - expenses related to implementation;
  • 040 - non-operating expenses;
  • 050 - losses not accounted for for tax purposes (to be filled in if any);
  • 060 - the amount of profit (count along the lines: 010 + 020 - 030 - 040), in our example, the total is 5,000,000 rubles;
  • 070 - incomes that are excluded from profits (if any);
  • 080-110 - to be filled out depending on the specifics of the activity, the availability of tax-free income, benefits or losses;
  • 120 - tax base;
  • 140-170 - tax rates (should be calculated at 3% and 17% rates);
  • 180 - the amount of tax (we indicate the amount per year, not the amount to be paid);
  • 190 - amount to the federal budget;
  • 200 - the amount of tax to the local budget.

In the continuation of Sheet 02, you need to enter the down payment of the previous period. During this period, additional payment:

  • 60,000 rubles - to the federal budget (line 270);
  • 340,000 rubles - to the budget of the subject (line 271).

Appendix 1 to sheet 02

In Appendix 1 to sheet 02, detail the income by lines:

  • 010 - all revenue for the reporting period.

Then in detail:

  • 011 - proceeds from the sale of goods of its own production;
  • 012 - revenue from the sale of purchased goods.

The rest of the lines are filled in if conditions are met.

  • 040 - the sum of all sales income;
  • 100 - non-operating income.

Appendix 2 to sheet 02

Appendix 2 specifies the costs.

Lines 010-030 are completed only by firms that use the accrual basis for recognizing income and expenses. With the checkout method, the lines are empty.

  • 010 - expenses for the sale of goods of own production;
  • 020 - direct costs associated with the sale of goods wholesale and retail;
  • 030 - the cost of goods that were purchased for resale, as part of the cost;
  • 040 - indirect costs (amount). In the next lines they are listed in detail.

Let us assume that the indirect costs of VESNA LLC consisted of taxes and the acquisition of depreciable property as a capital investment:

  • 041 - amounts of taxes and fees;
  • 043 - an expense in the form of a capital investment in the amount of 30% of the amount.

The rest of the fields in our case are empty.

  • 080 - expenses associated with the sale of fixed assets, namely, the residual value (information is transferred from line 350 of Appendix 3 to sheet 02);
  • 130 - the sum of the above expenses.

Depreciation costs are separately indicated:

  • 131, 132 - depreciation amounts accounted for in the reporting period.

The rest of the fields in Appendix 2 of the declaration remain empty in the absence of conditions for filling.

Appendix 3 to sheet 02

Appendix 3 is drawn up only if the organization in the reporting period:

  • sells depreciable property;
  • sells outstanding receivables;
  • incurs production maintenance costs;
  • had income or expenses under contracts of trust management of property;
  • sells land purchased in the period from 01.01.2007 to 31.12.2011.

We fill in the lines:

  • 010 - the number of units sold;
  • 030 - sales proceeds;
  • 040 - residual value;
  • 050 - profit, which is calculated as the difference between revenue and residual value.

Continuing Appendix 3, these lines:

  • 340 - total revenue (copy the indicator of line 030, since the rest of the fields are empty);
  • 350 - expenses (copy the indicator of line 040, since the rest of the fields are empty).

Features of filling out an updated declaration

A revised declaration will be needed if an error is found in the calculations and the income tax was not calculated correctly the first time. In the revised declaration, indicate the amount taking into account the error found. If the amount of tax is underestimated at the first calculation, then together with the submission of the "revision", you need to pay the difference to the budget and transfer penalties.

Download a sample tax return for corporate income tax 2019

Profit declaration form in pdf format

An example of filling out the income tax return for the 1st quarter of 2019

Sample filling out the income tax return for the 1st quarter of 2019 online

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

The procedure for filling out the income tax return depends on the method of making advance payments. In total, there are three ways to pay advances for income tax:

  • quarterly;
  • monthly based on actual profit;
  • monthly based on previous quarter profit.

Not everyone can transfer tax on a quarterly basis. First, there is a specific list of organizational structures that pay advances only quarterly. These include budgetary institutions, representative offices of foreign companies, individual NGOs, etc.

Secondly, only those organizations are entitled to make quarterly advances, whose income for the previous four quarters did not exceed an average of 15,000,000 rubles. for each quarter.

The rest of the organizations pay tax on a monthly basis. By the way, newly created organizations also have the right to pay advance payments on a quarterly basis, but only up to a certain point in terms of income indicators for a month or quarter.

Who should report on income tax

It is necessary to fill out the declaration from the title page and annexes of sheet 02. Next, you should fill out sheets 03-09 if the organization carried out such operations.

After the necessary sections have been completed, you should proceed to filling out sheet 02 "Calculation of corporate income tax" and section 1.

Let's follow this order.

Filling out the title page

When filling out the title page, the TIN and KPP of the organization are indicated at the top of it. This data can be taken from registration documents. They are in the extracts from the Unified State Register of Legal Entities and documents from statistics. One important point to pay attention to: the largest taxpayer indicates on the front page of the checkpoint, which was assigned by the interdistrict inspectorate.

When submitting the initial declaration, in the "Correction number" field, indicate "0". If the organization updates the income tax declaration, then the number of the adjustment is indicated, starting with "1" and further, depending on how many times the data is adjusted.

In the field "Tax (reporting) period (code)", you should indicate the code of the tax (reporting) period for which the declaration is submitted. For our case, this is 9 months, or for the period from January to September. Codes 33 and 43 respectively.

Income tax returns are filed at the place of registration of the organization. To do this, in the declaration it is necessary to indicate the code of the tax authority in the territory of which the company is registered. Forgot your code? Then use the tax service.

In the line "at the location (of registration) (code)" enter the code depending on who the organization is submitting the declaration. So, for example, indicate the code 214 - "At the location of a Russian organization that is not the largest taxpayer."

Particular emphasis should be placed on the reorganization or liquidation line block. The fact is that this data can be filled in by the assignee or by the liquidated organization.

So, for example, if the legal successor submits a declaration for the incorporated company, then these lines are filled with data on the company that was incorporated (reorganized). In any case, the TIN and KPP of the successor organization are indicated at the top of the title page.

The reorganization codes can be found in Appendix 1 to the Procedure approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / 572.

An example of filling out the title page of a profit tax return (fragment)

Filling out annexes to sheet 02

In practice, it is customary to start filling out the declaration with Appendix No. 3 to sheet 02. After all, the data from this annex is necessary for the correct reflection of information in Appendices No. 1 and 2 to sheet 02. The author should remember that this appendix reflects, in particular, such operations, as the sale of depreciable property or transactions under an assignment agreement.

Appendix No. 1 to sheet 02 contains information on the income of the organization received for the reporting (tax period). Lines 011–014 are for sales revenue, depending on what the entity is doing. On line 010 of Appendix No. 1 to sheet 02, the total amount of income from sales should be indicated.

The data of this line also falls into line 040. Lines 101-106 are intended to reflect non-operating income.

An example of filling out Appendix No. 1 to sheet 02, a fragment of the declaration of an organization engaged in wholesale sales

Appendix 2 to sheet 02 reflects the costs associated with production and sales, non-operating costs and losses. In this case, special attention should be paid to tax accounting data, transactions, the general principles of which are disclosed in the accounting policy.

Thus, for example, lines 010-030 reflect direct costs. And on lines 040-041 indirect costs are reflected.

By the way, lines 080-110 are filled in on the basis of the data of Appendix No. 3 to sheet 02. That is why filling out the declaration begins with the above auxiliary section.

Lines 200-206 reflect non-operating expenses.

Have you adjusted the base of previous years in the current period on the basis of the provisions of Article 54 of the Tax Code of the Russian Federation? Then fill in lines 400-403. The lines should reflect the amount of overstatement of the tax base in the previous periods. It is by this indicator that the base of the reporting period decreases.

Appendix No. 4 to sheet 02 reflects the tax base less losses from previous years. However, the application is included in the declaration only for the first quarter and for the tax period as a whole. Do not fill it in for 9 months.

Appendix No. 5 to sheet 02 is filled out by organizations that have separate divisions. The procedure for filling out a profit tax return in this case has a number of specific features. In particular, they are related to the calculation of the share of the taxable base attributable to the parent organization and division and the situation when the division is liquidated during the tax period.

Appendices No. 6, 6a and 6b to sheet 02 should be completed only by members of the consolidated groups.

Filling in sheets 03-09

Completion of sheets 03-09 is determined by the operations indicated in them.

Sheet 03 of the income tax return is filled out only by tax agents who pay dividends and interest on state and municipal securities.

And sheet 04 is filled in if the organization receives, for example, dividends from equity participation in Russian and foreign organizations.

Sheet 05 serves as the basis for reflecting transactions with securities or financial instruments of forward transactions.

Sheet 06 is intended for non-state pension funds. The procedure for filling out the sheet has a complex structure and largely depends on the application of the norms of the Tax legislation.

Sheet 07 is filled in by target groups - non-profit organizations and other organizations that have earmarked income (targeted funding) of the HOA, for example.

Finally, Sheet 09 and Appendix 1 are completed by organizations that are controlling persons of a controlled foreign company (CFC).

After the necessary auxiliary sections and separate sheets of the declaration are completed, you should proceed to filling out sheet 02 itself.

Completing Worksheet 02

Sheet 02 is filled in on the basis of the data specified in the annexes to it.

Lines 010-050 indicate income and expenses, on the basis of which the obtained profit or loss is calculated.

For example, line 010 is filled on the basis of line 040 of Appendix 1 to sheet 02. The amount of non-operating income from line 100 of Appendix 1 to sheet 02 is transferred to line 020.

Lines 030 and 040 of Sheet 02 are reflected on the basis of the data of Appendix No. 2 to sheet 02.

On line 060, profit or loss is calculated using a simple formula:

line 060 \u003d line 010 + line 020 - line 030 - line 040 + line 050

An example of filling out sheet 02. A fragment of filling out data on income, expenses and results

By the way, if the result is negative, that is, the organization incurred a loss, on line 060 the indicator with a minus is indicated!

On line 100, the tax base for income tax is calculated according to the formula specified in the declaration. The indicator of the base for calculating the tax is indicated on line 120.

On line 140, the income tax rate (20%) should be set, which is divided into federal (3%) and regional (17%). This is the general regional rate, the value of which the region can reduce.

Example of filling out sheet 02. Fragment of filling out data on the rate

Example of filling out sheet 02. Fragment of filling out data on tax calculation

So, on lines 210-230 advances for the reporting period are indicated. In our case, it is:

  • 9 months of 2017;
  • january-September 2017.

On lines 210-230 of sheet 02 of the profit tax declaration, only accrued advance payments are reflected. So, for example, if an organization makes monthly advance payments based on the profit of the previous quarter, these lines for 9 months indicate the sum of lines 180 and 290 of sheet 02 of the declaration for the half of the current 2017.

Organizations that pay tax on a monthly basis, based on the actual profit received, indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (January-August lines 180-200 of the previous declaration).

It may also happen that the amount of accrued advance payments for the previous period is greater than the amount of tax calculated based on the results of the next reporting period. Then the overpayment is added, which must be reflected in lines 280-281 of sheet 02.

Lines 240-260 of sheet 02 are intended to reflect tax paid outside of Russia. The procedure for offsetting the specified tax in the presence of a loss in the current period and the timing of the transfer have their own characteristics.

Lines 265-267 reflect the trade fee. This information is relevant for business representatives from the capital.

On lines 270-281 of sheet 02, the tax should be indicated for an additional payment or reduction. Take accrued advance payments into account.

Lines 290-340 reflect advances for the next quarter. This line is filled in by an organization that pays income tax on a monthly basis based on the profit received in the previous quarter. These lines should reflect the advance payments that the organization must make over the next quarter.

By the way, in lines 320-340, show the amounts of advance payments for the first quarter of next 2018.

The final amount of tax payable or reduced should be reflected in section 1. It will no longer be difficult to fill it out if all the necessary information is available.

Liability for failure to submit a declaration

As a general rule, if an organization submits declarations out of time, then this is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Administrative Code of the Russian Federation).

The fine under article 119 of the Tax Code of the Russian Federation is 5 percent of the tax amount that should have been paid (paid in addition) on the basis of the declaration, but was not transferred within the specified time period.

However, it is impossible to fine an organization under Article 119 of the Tax Code of the Russian Federation for the late submission of a profit tax return for the reporting period. The point is that during the year the organization transfers advances, and not the tax itself. Therefore, the provisions of Article 119 of the Tax Code of the Russian Federation cannot be applied in such cases. But a fine may be applied under Article 126 of the Tax Code of the Russian Federation.

Recall!For error-free preparation and submission of income tax returns, use the online service "My Business". The service automatically generates reports, checks them and sends them in electronic form. You will not have to personally visit the tax office, which will undoubtedly save not only time, but also nerves.You can get free access to the service right now by following the link.

In 2019, organizations and individual entrepreneurs submit a profit tax return to OSNO. The form for the 1st quarter of 2019 must be submitted by April 29, 2019. Submit the report on the form approved by the order of the Federal Tax Service of October 19, 2016 No. ММВ [email protected] ... In this article, we will talk about filling out a declaration and checking key indicators.

Profit tax declaration sections

The declaration includes standard sheets, attachments and sections. There are many, but you don't have to fill in all of them. Taxpayers who received income within 3 months of 2019 must complete the required sheets:

  • title page;
  • section No. 1, subsection 1.1 with the amount of tax that the payer needs to calculate to the budget;
  • the second sheet with the calculation of income tax and annexes to it;
  • appendix No. 1 to the second sheet with sales and non-sales income;
  • appendix No. 2 to the second sheet with production and sales costs, non-operating expenses and a loss, which is equal to these expenses .

The rest of the sections will have to be filled in if there are special conditions:

  • appendix No. 3 to the second sheet with calculations of all costs of operations for which the results of financial activities are taken into account when taxing profits under Art. , 275.1,,, Art. 323 of the Tax Code of the Russian Federation, except for those reflected in the fifth sheet - fill in organizations that sold depreciable property;
  • appendix No. 4 to the second sheet with the calculation of the loss or part thereof, which affects the reduction of the tax base - perfatorganizations that carry forward a loss incurred in prior years;
  • appendix No. 5 to the second sheet with the calculation of the distribution of payments to the budget of the subject between the organization and its divisions— fill in organizations with separate divisions (except for those who pay tax for detachments at the head office address);
  • appendix No. 6 to the second sheet with the calculation of tax payments to the budget of the subject among the consolidated group - filled out by organizations that are part of the consolidated group of taxpayers. Participants of consolidated groups with separate subdivisions fill out Appendix 6a;
  • third sheet - filled out by tax agents who pay dividends and interest on securities;
  • fourth sheet with the calculation of income tax at a separate rate (clause 1 of article 284 of the Tax Code of the Russian Federation) ;
  • the fifth sheet with the calculation of the tax base for organizations that perform operations with special consideration of the financial result (except for those that are in the app. № 3 to the second sheet) - fill out organizations that received income from operations with securities, bills of exchange and forward transactions;
  • the sixth sheet with expenses, income and tax base of non-state pension funds - fill in non-state pension funds;
  • the seventh sheet with a report on the purpose of using property, money, work, and charitable services, earmarked income and earmarked funding - fill out organizations that have received targeted funding, targeted receipts, and only in the annual declaration;
  • eighth sheet - fill out organizations that make self-adjustments to income and expenses, which are received under controlled transactions;
  • ninth leaf - filled by organizations that received income in the form of profits of a controlled foreign company;
  • appendix No. 1 to the declaration - fill out organizations with income and expenses, which are listed in Appendix No. 4to the Procedure for filling out the declaration;
  • appendix No. 2 to the declaration - filled in by tax agents (according to article 226.1 of the Tax Code of the Russian Federation).

How to fill out an income tax return

Filling in the declaration is regulated by the Pri-kaz of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3 / [email protected] ... There, the main questions are revealed: what the declaration consists of, how to fill it out and how to submit it, according to what regulations to fill in individual sheets.

Part of the Order is made in the form of line-by-line instructions (Appendix No. 2) for filling out the declaration. It explains what numbers and indicators need to be indicated, what standards the information must comply with, what information and in which line must be reflected.

If during the reporting period the company did not work and did not receive income, the income tax return for the 1st quarter can be submitted in a simplified form by filling out only the title and section 1.1 c dashes of tax amounts payable.

  1. In order for the tax office to understand for what period you are submitting the declaration, indicate on the title page the reporting period code "21" for 3 months (1 quarter). Carefully fill in the details fields and check the current OKVED code, they are often updated.
  2. In Appendix No. 1 to sheet 02, indicate the amount of income.
  3. In Appendix No. 2 to sheet 02, indicate your expenses.
  4. Complete the rest of the sections if your company has special conditions.
  5. Transfer the total amounts of income and expenses from Appendices 1 and 2 to sheet 02 and calculate the tax and advance payments.
  6. Reflect the amounts to be paid in section 1.1

Who must submit income tax returns

The list of taxpayers who need to submit a declaration is indicated in Art. 246 of the Tax Code of the Russian Federation. The declaration must be submitted by:

  • organizations from the Russian Federation and other countries that are on OSNO and pay this tax;
  • income tax agents;
  • responsible members of consolidated groups of taxpayers;
  • companies on simplified taxation or unified taxation system paying tax on profits on securities or dividends of foreign companies.

Until what day do you need to submit a declaration

How and where to file an income tax return

According to the Tax Code of the Russian Federation, you need to submit a declaration in the city (region) where your business is registered. If the business involves the presence of branches and divisions, then documents must be submitted both at their location and at the place of registration of the head office. An exception is made for very large taxpayers, they can submit a declaration to the tax authority at the place of registration (clause 1, article 289 of the Tax Code of the Russian Federation).

There are two ways to submit a declaration: in electronic and paper form. The paper version is submitted by mail or through a special representative with the appropriate authority. An electronic declaration can be sent through the FTS website or using the EDI operator.

Important!If the organization has more than 100 employees or you belong to the category of the largest taxpayers, then you can submit your income tax return only in electronic format.

Consequences of late filing of the declaration

If you do not have time to submit your declaration by April 29, you cannot avoid a fine. This is spelled out in Art. 119 of the Tax Code of the Russian Federation. The amount of the fine depends on the length of the delay.

  • Up to six months - you will have to calculate 5% of the tax amount for each month of delay in the budget, but not less than 100 rubles and not more than 30% of the total tax amount.
  • More than six months - you will have to pay 30% of the tax amount, which is indicated in the declaration + 10% for each month of delay. Recall that even incomplete months are taken into account.

If you paid the tax on time, but forgot or could not submit the tax return, a fine will also be charged. The minimum fine in this case is 1,000 rubles.

Managers and accountants in accordance with Art. 15.5 of the Administrative Code of the Russian Federation can also be fined for lack of control and failure to meet deadlines. The fine is from 300 to 500 rubles.

Easily prepare and submit your income tax return via the Internet using the online service Kontur. Accounting. The declaration is generated automatically on the basis of accounting and is checked before sending. Get rid of the routine, submit reports and use the support of our service experts. The first two weeks new users work in the service for free. For new LLCs, a gift - 3 free months of work and sending reports.

Since December 2016, a new profit tax declaration form has been introduced, the change of which was a forced necessity in connection with the innovations of recent years. We offer to download the article for free in excel format the new declaration form and its completed sample for 2016.

The new form should be completed starting with the 2016 accounts. The deadline for submission is March 28, 2017, there are no transfers, since this number falls on a working day. The deadline for submitting the report for the reporting period is within 28 days from the end of the period.

Order, which introduced a new form of profit declaration for 2017 - ММВ-7-3 / [email protected] dated 19.10.16.

It is necessary to submit a declaration to the Federal Tax Service based on the results of each period recognized as reporting or taxation in relation to income tax (quarter, 6, 9 and 12 months). The method of submission is any, if the average number of employees is less than a hundred, if there are more, then only in electronic form. The order approved both electronic and paper format of the income tax return to be completed from 2017.

Below we offer to download the new form in excel format. A sample filling for 2016 can be downloaded for free at the end of the article.

New form of income tax return 2017 -.

Changes in the new declaration form 2017

New sheets 08 and 09 have been added to the new income tax declaration form. The first is to adjust the income tax base for controlled transactions, the second shows the income of controlled entities. In addition, corrections were made to the existing sheets and sections.

Changes in sheet 02, which is filled in for calculating tax:

  • removed page 090, which was previously filled by beneficiaries from the special economic zone of the Magadan region;
  • p. 265-267 have been added to indicate the amounts of the trade tax for payers of this burden - currently only organizations in Moscow that trade in retail are required to pay for the right to conduct this trade, in other cities of federal significance the tax has not yet been introduced, in the regions it cannot yet be introduced, since there is no corresponding federal law that allows such an action to be performed. The levy is accepted to reduce the tax to the surcharge;
  • added pages 250 and 251 to be filled in by participants in regional investment projects.
  • removed page 107, in which the base for controlled transactions was independently adjusted. To reflect such an adjustment, sheet 07 has been added to the declaration form.

Changes in Appendix 2 to sheet 02 of the new declaration form, which shows expenses:

  • added new taxpayer codes;
  • deleted page 203, which previously showed losses from the exercise of the right to claim debt in connection with the cancellation of such an opportunity from the beginning of 2015.

Changes in appendix 3 to sheet 02:

  • added taxpayer code;
  • deleted lines 110,130,160,170 due to changes in tax legislation from 2015.

Changes to Appendix 5 to sheet 02 of the declaration form:

  • added p.051 to reflect reduced tax information;
  • added p. 095,096,097 for payment of trade fee amounts by payers.