We check the VAT declaration. Filling in the income tax return. Advance payments of income tax to be paid Sheet 02, line 340 does not allow filling in
Cumulative total since the beginning of the year. All values of the value indicators of the declaration are indicated in rubles. When filling out a form by hand, numerical indicators are entered into the corresponding fields from left to right. The last blank cells are filled with dashes. In this case, a dash is a straight line drawn in the middle of free cells along the entire length of the field. For negative numbers, the minus sign is indicated in the first cell on the left. Text indicators are filled with block letters from left to right.
First, we will consider how the main sheets of the declaration are filled in, namely section 1 and sheet 02 with the corresponding annexes. The procedure is given in accordance with the draft order of the Federal Tax Service of Russia, which is posted on the agency's website and will be applied this year.
Section 1
Section 1 reflects the amount of income tax to be paid to the budget or reduced from the budget. It is filled in by all organizations that are responsible for calculating and paying tax. This section of the organization is filled out on the basis of the data calculated in the remaining sheets and attachments of the declaration. Therefore, it is drawn up last. The amounts specified in section 1 are entered by the tax authorities into the personal account of the taxpayer.
Section 1 consists of three subsections: 1.1, 1.2 and 1.3. Each subsection is intended to reflect specific indicators.
Let's consider the order of filling in each subsection.
Subsection 1.1 filled in as follows.
By line 010 subsection 1.1 of section 1, the code according to All-Russian classifier objects of administrative-territorial division (OKATO code), approved by the resolution of the State Standard of Russia dated July 31, 1995 No. 413 (as amended on November 6, 2012). If the code of this administrative-territorial unit is less than 11 characters, then it is reflected in the specified line starting from the first cell. The last blank cells are filled with zeros.
By lines 030 and 060 the codes of the budget classification (KBK) are indicated in accordance with the order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n "On approval of the Instructions on the procedure for applying the budget classification Russian Federation for 2013 and for the planning period of 2014 and 2015 ”. The following codes are put in the income tax return:
- 182 1 01 01 011 01 1000 110 - for corporate income tax to be transferred to federal budget;
- 182 1 01 01012 02 1000 110 - for income tax, which is credited to the budgets of the constituent entities of the Russian Federation.
Agricultural producers who have not switched to the Unified Agricultural Tax pay income tax under the following codes:
- 182 1 01 01013 01 1000 110 - income tax for agricultural producers who have not switched to the Unified Agricultural Tax on activities related to the sale of their agricultural products, as well as the sale of their own agricultural products produced and processed by these organizations, credited to the federal budget;
- 182 1 01 01014 02 1000 110 - income tax for agricultural producers who have not switched to the UAT for activities related to the sale of their agricultural products, as well as the sale of their own agricultural products produced and processed by these organizations, credited to the budgets of the constituent entities of the Russian Federation.
By lines 040 and 070 reflects the amount of income tax subject to additional payment to the budgets of different levels. To find the indicator of line 040 (the amount of tax subject to additional payment to the federal budget), you need to subtract lines 220 and 250 of sheet 02 from line 190. To find the indicator of line 070 (the amount of tax subject to additional payment to the budget of the Russian Federation), you need to subtract from line 200 lines 230 and 260 of sheet 02.
By lines 050 and 080 the amount of income tax calculated to be reduced from the budgets of different levels is indicated. Line 050 (the amount of tax to be reduced from the federal budget) is filled in if line 190 is less than the sum of lines 220 and 250 of sheet 02. Line 080 (the amount of tax to be reduced from the budget of the subject of the Russian Federation) is filled in if line 200 is less than the sum of lines 230 and 260 of sheet 02 ...
Organizations with separate divisions, completing subsection 1.1, should take into account the following. In the declaration filed in tax authority at the place of registration of the organization itself, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to the organization, excluding payments included in it separate subdivisions.
In the declaration, which is submitted at the location of a separate subdivision, subsection 1.1 indicates the tax amounts related to this separate subdivision (a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation).
The declaration for the consolidated group of taxpayers on lines 070 and 080 of subsection 1.1 reflects the amounts of advance payments and income tax to be paid in addition or to be reduced to the budgets of the respective constituent entities of the Russian Federation. They are transferred from line 100 (for an additional payment) and 110 (for a decrease) of Appendices No. 6 to sheet 02. In the declaration submitted by the responsible participant consolidated group taxpayers, in subsection 1.1 payments to the budget of a constituent entity of the Russian Federation are indicated in amounts related to members of a consolidated group of taxpayers, separate subdivisions (responsible separate subdivision), which are located on the territory of one constituent entity of the Russian Federation with the corresponding OKATO code. The number of pages of subsections 1.1 and 1.2 should be equal to the number of appendices No. 6 to sheet 02 and depends on the number of constituent entities of the Russian Federation in whose territory tax is paid ( advance payment on tax) members of the consolidated group or their separate subdivisions.
Subsection 1.2 fill out organizations that calculate monthly advance payments in accordance with the generally established procedure in accordance with paragraphs 2-5 of paragraph 2 of Article 286 of the Tax Code of the Russian Federation.
This subsection reflects monthly advance payments due in the quarter following the reporting period (no later than the 28th day of each month of this quarter).
This subsection is included only in the declaration for the first quarter, six months and 9 months.
In the declaration for taxable period(year) subsection 1.2 organizations do not fill out. According to paragraph 2 of Article 286 of the Tax Code of the Russian Federation, the amount of the monthly advance payment to be paid in the first quarter of the next tax period is accepted equal to the amount monthly advance payment due in the IV quarter of the previous tax period. Therefore, the tax authorities independently, on the basis of the declaration for 9 months of the current year, calculate the amount of monthly advance payments for the first quarter of the next year in the cards of the personal accounts of taxpayers.
The indicator "Quarter for which monthly advance payments are calculated" is filled in the declarations for the first quarter and six months. In declarations for 9 months, this requisite is filled in only when two pages of subsection 1.2 are included in the declaration. This situation may arise due to the difference in the amount of monthly advance payments for the first quarter (code 21) of the next tax period from the amount of advance payments for the fourth quarter (code 24) of the current tax period, if separate divisions are closed or the organization is reorganized.
The subsection is filled in in the following order.
By line 010 the code according to the All-Russian classifier of objects of administrative-territorial division (OKATO code) is indicated.
By lines 110 and 210 the corresponding KBK is affixed.
By lines 120, 130 and 140 reflects the amount of monthly advance payments to be paid to the federal budget. The indicator of each line is 1/3 of the amount indicated on line 300 or 330 of sheet 02.
By lines 220, 230 and 240 the amount of monthly advance payments to be paid to the budget of the constituent entity of the Russian Federation is indicated. The indicator of each line is determined as 1/3 of the amount indicated on line 310 or 340 of sheet 02.
Please note: organizations with separate divisions in subsection 1.2, represented at the place of registration of the organization itself, indicate advance payments to the budget of the constituent entity of the Russian Federation in amounts related to the organization, excluding the amounts of separate divisions included in it. In subsection 1.2, presented at the location of a separate subdivision, the amounts of advance payments related to this separate subdivision (a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation). In this case, the amounts indicated in lines 220-240 must correspond to lines 120 and 121 of Appendices No. 5 to sheet 02.
When the declaration is submitted by the responsible member of the consolidated group of taxpayers, lines 220-240 reflect the amounts of monthly advance payments to be paid to the budgets of the constituent entities of the Russian Federation, given in the corresponding Appendices No. 6 to sheet 02 on lines 120 or 121.
V subsection 1.3 reflects the amount of income tax to be credited to the federal budget in the last quarter (month) of the reporting (tax) period for certain types income indicated in sheets 03 and 04 of the declaration. This section is filled in by organizations that pay income tax:
- in the form of dividends - income from equity participation in Russian and foreign organizations;
- in the form of interest on state and municipal securities.
The section is filled in as follows.
In the "Type of payment" field by line 010 one of the following numbers is indicated:
- 1 - if the organization pays income tax on income in the form of dividends (income from equity participation in other organizations established on the territory of the Russian Federation);
- 2 - if the organization acts as a tax agent and pays income tax on income in the form of interest on state and municipal securities, on income in the form of interest on mortgage-backed bonds, on the income of founders trust management mortgage coverage obtained on the basis of the acquisition mortgage certificates participation;
- 3 - if the organization independently pays income tax on income in the form of interest received (accrued) on state and municipal securities;
- 4 - if the organization pays income tax on income in the form of dividends (income from equity participation in foreign organizations).
By line 020 the OKATO code is indicated.
By line 030 the code of the budget classification (BCC) is put down, according to which income tax on income in the form of dividends and interest on securities is paid to the budget. The KBK was approved by order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015”.
The line "Due date" shall reflect the last day of the due date for the payment of income tax to the federal budget from a specific type of income in the last quarter (month) of the reporting (tax) period. When dividends (interest) are paid in installments, several tax payment dates are indicated in the appropriate cells.
By line 040 the amount of tax is reflected in the payment of income in the form of dividends and interest. When the corresponding income is paid in installments, several lines 040 are filled in.
The indicators reflected in lines 040 must correspond to the values of certain lines in other sheets of the declaration (see table 1 below).
Table 1.
Compliance of the indicators of subsection 1.3 with other lines of the declaration
If the organization pays income tax on several types of income named in sheets 03 and 04 of the declaration, or the actual number of payment terms exceeds that specified in subsection 1.3, it is filled out appropriate amount the pages of subsection 1.3 of section 1.
Sheet 02
Sheet 02 is the basis of the declaration. It reflects all indicators that form taxable profit for the reporting (tax) period. In sheet 02, the declarations are calculated the tax base and the amount of tax to be paid to the budget or reduced from the budget.
This declaration sheet is filled out on the basis of the annexes to it. Sheet 02 includes the following annexes:
- Appendix No. 1 “Income from sales and non-operating income”;
- Appendix No. 2 “Expenses related to production and sales, non-operating expenses and losses equated to non-operating expenses”;
- Appendix No. 3 “Calculation of the amount of expenses for operations, financial results for which are taken into account when taxing profits, taking into account the provisions of Articles 264.1, 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation (except for those reflected in sheet 05) ";
- Appendix No. 4 “Calculation of the amount of loss or part of the loss that reduces the tax base”;
- Appendix No. 5 “Calculation of the distribution of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by an organization with separate subdivisions”;
- Appendix No. 6 “Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by a consolidated group of taxpayers”;
- Appendix No. 6a "Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation for a member of a consolidated group of taxpayers without its separate subdivisions and (or) for its separate subdivisions."
Sheet 02 is mandatory for all taxpayers, even if the organization did not have profit in the reporting (tax) period. From the appendices included in sheet 02 to mandatory along with it, attachments No. 1 and 2 are submitted. The rest of the attachments are attached to sheet 02 only if the organizations have data to fill them out.
Let's consider in more detail the procedure for filling out sheet 02.
By line 010 the income from sales generated by the organization according to the data tax accounting... Such income includes proceeds from the sale of products (works, services) of own production, purchased goods and property rights (Article 249 of the Tax Code of the Russian Federation). The amount of income from sales is calculated in Appendix No. 1 to sheet 02. The indicator of this line must correspond to the indicator of line 040 of Appendix No. 1.
By line 020 the total amount is reflected non-operating income accounted for for the reporting (tax) period in accordance with Article 250 of the Tax Code of the Russian Federation. The indicator of this line is equal to the indicator of line 100 of Appendix No. 1.
V line 030 the total amount of expenses is entered, reducing the income from sales. This amount is calculated in Appendix 2. The indicator of line 030 must be equal to the indicator of line 130 of Appendix 2.
By line 040 the amounts are indicated non-operating expenses(indicator of line 200 of Appendix 2) and losses equated to non-operating expenses (indicator of line 300 of Appendix 2).
By line 050 reflects the amount of losses that are recognized for tax purposes in a special order (taking into account the provisions of Articles 264.1, 268, 275.1, 276, 279 and 323 of the Code). The indicator of line 360 of Appendix No. 3 is transferred to this line. The amounts indicated on this line do not increase expenses for tax purposes, since they are added when calculating the amount of profit. These are losses from the sale of the right to land plots, from the sale of depreciable property, from the exercise of the right to claim, from the performance of work (provision of services) by service industries and farms, etc. The procedure for recording these types of losses in tax return discussed in the section "Losses on individual transactions" ..
Please note: lines 010-050 do not indicate the amount of income received in the form of targeted financing, earmarked income and other income specified in article 251 of the Tax Code of the Russian Federation, and expenses incurred from these incomes, which are accounted for separately from income and expenses for activities, associated with production and sales, and income and expenses from non-sales transactions.
In addition, in lines 010, 030 and 050, income, expenses and losses reflected in sheets 05 and 06 of the declaration are not taken into account.
By line 060 the total amount of profit (loss) from the sale of goods (work, services) and non-sale transactions is reflected. It is equal to: line 010 + line 020 - line 030 - line 040 + line 050.
By line 070 the total amount of income is indicated, excluded from the profit reflected in line 060. Such income, in particular, includes:
income from equity participation in other organizations, as well as interest on state and municipal securities, the tax on which is withheld by the tax agent (source of payment of income). The calculation of tax on these incomes is made in sheet 03 of the declaration;
income from equity participation in foreign organizations, which are reflected in sheet 04 of the declaration, etc.
By line 090 indicates the amount of benefits applied in accordance with Article 5 Federal law dated May 31, 1999 No. 104-FZ "On the special economic zone in the Magadan region".
By line 100 the tax base is indicated, which is determined as the difference between lines 060, 070, 080 and 090. The indicators of line 100 of sheets 05 and lines 530 of sheet 06 are added to the result.
By line 110 the amount of the loss or part of the loss is reflected, which reduces the tax base for the reporting (tax) period. The indicator of this line for the I quarter and year is calculated in Appendix No. 4 to sheet 02 and is equal to line 150 of this appendix. In subsequent reporting periods (six months, 9 months), Appendix No. 4 is not completed. However, despite this, organizations have the right to reduce the tax base for losses of previous years in the following reporting periods and, accordingly, fill out the specified line. In this case, the organization independently calculates the amount of loss recognized for tax purposes in the tax ledgers.
Line 120, which indicates the tax base for calculating tax, is equal to: line 100 - line 110.
Note that if line 100 is negative, then line 120 is zero. The tax base on line 120 is zero also if the indicator on line 110 is equal to the indicator on line 100.
Lines 130 and 170 fill out organizations for which the laws of the constituent entities of the Russian Federation have reduced the tax rate in terms of the amounts of tax credited to the budgets of the constituent entities of the Russian Federation.
By lines 140-160 tax rates are indicated. In 2012, these rates are equal: to the federal budget - 2%, to the budgets of the constituent entities of the Russian Federation - 18%.
Please note: organizations that have separate structural units and fill out Appendix No. 5 to sheet 02, indicate only the tax rate to the federal budget (line 150). They put dashes on lines 140, 160 and 170.
By lines 180-200 the amount of the calculated income tax for the reporting (tax) period as a whole and to the budgets of different levels is indicated.
Line 190(the amount of income tax to the federal budget) is determined by multiplying line 120 by line 150.
Line 200(the amount of income tax to the budget of a constituent entity of the Russian Federation) of an organization without separate subdivisions is determined by multiplying line 120 (130) by line 160 (170).
For organizations with separate subdivisions, in order to determine the indicator of this line, you need to add lines 070 of Appendix No. 5, filled out for the organization without its subdivisions, for each separate subdivision (for a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation).
In the declaration for the consolidated group of taxpayers, the tax is calculated in Appendices No. 6 and 6a to sheet 02. In line 200, the sum of lines 070 of all completed applications No. 6 is entered.
By lines 210-230 the amounts of accrued advance payments for the reporting (tax) period are indicated. For organizations that pay monthly advance payments with subsequent recalculation of tax based on the results of the corresponding reporting (tax) period, in the declaration for the first quarter of 2013, the indicators of these lines should be equal to the indicators of lines 290-310 of sheet 02 of the declaration for 9 months of 2012. In the declaration for the half-year of 2013, the indicator of line 210 is equal to the sum of the indicators of lines 180 “The amount of calculated income tax - total” and 290 “The amount of monthly advance payments due in the quarter following the current reporting period” of the declaration for the I quarter of 2013. Line 220 is equal to the sum of lines 190 and 300, respectively. Line 230 is the sum of lines 200 and 310. Similarly, these lines are filled in the declaration for 9 months of 2013. To fill them out, data from the declaration for the half of 2013 are used.
Organizations that pay monthly advance payments on the actually received profit, in the declaration for the I quarter of 2013, reflect on lines 210-230 the indicators of lines 180-200 of the declaration for January-February 2013, in the declaration for the half-year of 2013 - indicators of lines 180-200 of the declaration for January - May 2013, in the declaration for 9 months of 2013 - indicators of lines 180-200 of the declaration for January - August 2013.
For organizations with separate subdivisions, the amount of advance payments accrued to the budget of the constituent entity of the Russian Federation as a whole for the organization for the current reporting (tax) period should be equal to the sum of lines 080 of Appendix No. 5 completed for the same period for the organization without its subdivisions and for each separate subdivision (a group of separate subdivisions located in one constituent entity of the Russian Federation).
In the declaration for the consolidated group of taxpayers, the indicator of line 230 is equal to the sum of the indicators of lines 080 of all appendices No. 6 to sheet 02.
In addition, lines 210-230 indicate the amounts of advance payments additionally accrued (reduced) based on the results of the office tax audit declarations for the previous reporting period, the data of which were taken into account by the taxpayer in the declaration for the subsequent reporting (tax) period.
By lines 240-260 the amount of tax paid outside the Russian Federation and included in the payment of tax is indicated. This amount is counted towards the payment of income tax in the event that an agreement on avoidance has been concluded between the Russian Federation and the state on the territory of which the tax was paid double taxation... In this case, the indicators for lines 240, 250 and 260 cannot be more than the indicators for lines 180, 190 and 200, respectively.
Organizations that have paid tax outside the Russian Federation, regardless of the time of its payment, simultaneously with the profit tax declaration must submit to the tax authority at the place of their location a tax declaration on income received Russian organization from sources outside of Russia. The form of this declaration was approved by order of the Ministry of Taxes and Duties of Russia dated December 23, 2003 No. BG-3-23 / [email protected]
Organizations for which the amount of tax paid outside the Russian Federation was credited in the previous reporting period in payment of tax for the specified reporting period, the amounts of accrued advance payments for the reporting (tax) period (lines 210-230) are reduced by the amount of the offset tax.
Line 270 reflects the amount of income tax to be paid to the federal budget. The indicator of this line is determined as the difference between line 190 and the sum of lines 220 and 250. For organizations without separate subdivisions, this line must correspond to line 040 of subsection 1.1 of section 1 of the declaration.
Line 271 indicates the amount of income tax to be paid in addition to the budget of the constituent entity of the Russian Federation. The measure of this line is defined as the difference between line 200 and the sum of lines 230 and 260.
For organizations that do not have separate divisions, line 271 must correspond to line 070 of subsection 1.1 of section 1 of the declaration.
By line 280 the amount of income tax to be reduced to the federal budget is indicated. To calculate the indicator of this line, you need to subtract line 190 from the sum of lines 220 and 250.
Line 281 reflects the amount of income tax to be reduced to the budget of the constituent entity of the Russian Federation. To determine the indicator of this line, you need to subtract line 200 from the sum of lines 230 and 260.
For organizations that do not have separate divisions, lines 280 and 281 should be equal, respectively, to the indicators of lines 050 and 080 of subsection 1.1 of section 1 of the declaration.
Organizations that have separate subdivisions, the amount of income tax to be paid in addition or reduced to the budget of the constituent entity of the Russian Federation at the location of these separate subdivisions is calculated in Appendices No. 5 and reflected in the corresponding lines of sheet 02.
The responsible participant of the consolidated group of taxpayers calculates the amount of income tax to be paid in addition or to a reduction to the budget of the constituent entity of the Russian Federation in Appendices No. 6 to sheet 02. Lines 271 and 281 of sheet 02 reflect the summation of the indicators of lines 100 and 110 of these appendices.
V lines 290-310 reflects the amount of monthly advance payments payable in the quarter following the reporting period for which the declaration is submitted.
Organizations that pay only quarterly advance payments based on the results of the reporting period, as well as organizations that calculate monthly advance payments based on the actual profit received, do not fill in lines 290-310.
The amount of payments in lines 290-310 is determined as the difference between the amount of calculated income tax for the reporting period, reflected in lines 180-200, and the amount of calculated income tax indicated in lines 180-200 of the declaration for the previous reporting period. If this difference is negative or equal to zero, monthly advance payments are not paid.
Organizations that calculate monthly advance payments with subsequent recalculation based on the results of the corresponding reporting (tax) period do not fill in these lines in the declaration for the tax period.
By lines 320-340 indicates the amount of monthly advance payments to be paid in the first quarter of the next tax period. These lines are filled in only in the declaration for 9 months, since the amount of monthly advance payments for the first quarter of the next tax period is taken to be equal to the amount of advance payments to be paid in the fourth quarter of the current year.
Appendices to sheet 02
In this section, we will dwell in more detail on the order of filling out applications.
Appendix No. 1 to sheet 02
Appendix No. 1 reflects the amount of income from sales and non-operating income.
By line 010 the proceeds from the sale of goods (works, services) of both own production and purchased goods are indicated. This indicator is deciphered by lines 011-014. This line does not include proceeds from sales valuable papers taxpayers who are not professional participants in the securities market.
Lines 020-022 fill only professional participants the securities market.
By line 023 shows the proceeds from the sale of the enterprise as a property complex (taking into account the provisions of article 268.1 of the Tax Code of the Russian Federation).
By line 030 the proceeds from operations that are reflected in Appendix No. 3 are indicated. The indicator of line 340 of Appendix No. 3 is transferred to this line.
The total amount of income from sales is reflected in line 040. The indicator of this line is equal to the sum of lines 010, 020, 023 and 030.
By line 100 reflects non-operating income generated in accordance with article 250 of the Tax Code of the Russian Federation.
By lines 101, 102, 103, 104, 105 and 107 the decoding of some types of non-operating income is given.
Line 100 must be greater than or equal to the sum of lines 101-106.
Appendix No. 2 to sheet 02
Appendix No. 2 provides a breakdown of the costs associated with production and sales, as well as non-operating costs and losses, equated to non-operating costs.
Lines 010-030 are completed by organizations that determine income and expenses on an accrual basis.
Line 010 reflects direct costs related to goods (work, services) sold, except for direct costs for wholesale, small-scale wholesale and retail, which are reflected in lines 020 and 030.
Lines 040-052 filled in by all taxpayers. At the same time, organizations using the accrual method reflect expenses related to indirect, in accordance with Article 318 of the Tax Code of the Russian Federation. Organizations applying cash method definitions of income and expenses reflect expenses recognized in reducing the tax base for corporate income tax in accordance with Article 273 of the Tax Code of the Russian Federation.
Line 040 must be greater than or equal to the sum of lines 041, 042, 043, 045, 046, 047 and 052.
By line 041 the accrued amounts of taxes and fees are indicated, with the exception of taxes listed in article 270 of the Tax Code of the Russian Federation. So, this line is not reflected:
- indirect taxes presented by the taxpayer to the buyer (acquirer) of goods (works, services, property rights);
- the amount of taxes accrued in connection with the implementation of special tax regimes or carrying out activities, income and expenses from which are not taken into account when calculating the tax base for income tax;
- income tax;
- the amount of payments that are charged for excess emissions of pollutants into the environment;
- the amount of taxes that were included in the non-operating expenses when writing off accounts payable;
- the amount of insurance contributions for compulsory pension, social and health insurance accrued to extrabudgetary funds.
Lines 042 and 043 are filled in by the organizations provided for in accounting policies for tax purposes, the reflection in the expenses of the reporting (tax) period of expenses for capital investment in the amount of no more than 10% (no more than 30% - in relation to fixed assets related to the third - seventh depreciation groups) original cost fixed assets (except for fixed assets received free of charge) and (or) expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets.
By line 045 shows the amount of expenses incurred by an organization that uses the work of disabled people.
By line 046 reflects the costs of public organizations of people with disabilities, as well as institutions, the only owners of property of which are public organizations disabled people.
By line 047 shows the costs of acquiring the right to land plots and acquiring the right to conclude lease agreements land plots... These are amounts that are recognized as other expenses related to production and (or) sale and are accounted for in the current reporting (tax) period in the manner prescribed by paragraphs 3 and 4 of Article 264.1 of the Code.
By lines 048-051 a breakdown of the expenses indicated on line 047 is provided, depending on the method of their recognition for tax purposes.
By lines 052-055 the expenses are indicated, taken into account in the manner prescribed by Articles 262 and 267.2 of the Tax Code of the Russian Federation. For the specified lines, the organization forming the reserve forthcoming expenses for scientific research and (or) experimental-design development, reflects the amount of expenses incurred at the expense of the specified reserve in the implementation of programs for carrying out scientific research and / or research and development.
By line 059 the cost of acquisition (creation) of the realized property rights, except for the rights of claims of debt, is indicated.
By line 060 the price of acquisition (creation) of sold other property (except for securities, products of own production, purchased goods and depreciable property) is shown, the income from which is reflected in line 014 of Appendix No. 1 to sheet 02.
By line 061 the cost is indicated net assets an enterprise that is sold as a property complex.
Line 070 to be filled in only by professional participants of the securities market. In this line, they reflect the costs associated with the acquisition and sale (disposal, including redemption) of the sold (disposed) securities.
By line 071 reflects the amount of deviation of the actual costs of purchasing securities above the maximum price of transactions in the organized market at the date of the transaction or deviations from the estimated cost investment share... This line also reflects the amount of the deviation of the actual costs of purchasing securities that are not traded on an organized market, above the estimated price, taking into account the maximum price deviation. The figure for this line is not included in line 130 “Total recognized expenses”.
V line 080 the indicator of line 350 of Appendix No. 3 is transferred.
By line 090 shows the amount of losses from previous tax periods for objects of service industries and farms, including objects of the housing and communal and socio-cultural sphere, which can be taken into account within 10 years in reducing the profit of the current reporting (tax) period received for the specified activities, in accordance with with article 275.1 of the Code.
By line 100 reflects part of the loss from the sale of depreciable property, which is related to other expenses of the current period. This is the amount reflected in line 060 of Appendix No. 3. The specified loss is included in other expenses in equal parts during the period determined as the difference between the period useful use this property and the actual period of its operation until the moment of sale (clause 3 of article 268 of the Tax Code of the Russian Federation).
By line 110 shows the amount of loss from the sale of the right to the land plot, recognized as other expenses of the taxpayer in the current reporting (tax) period. The procedure for reflecting this type of loss in the declaration is discussed in more detail in the section “Losses on individual transactions”.
By line 120 the amount of the premium paid by the buyer of the enterprise as a property complex is shown.
By line 130 the total amount of expenses is reflected, which is determined as the sum of lines 010, 020, 040 and from 059 to 120 (except for line 071).
By lines 131-134 the amount of accrued depreciation for the reporting (tax) period is reflected both for fixed assets and intangible assets regardless of whether such property is accounted for on the last day of the reporting (tax) period.
By line 135 the depreciation method is indicated as reflected in the accounting policy for tax purposes.
If accounting policy the use of a non-linear method is provided, the depreciation amount is reflected in line 133, for intangible assets - in line 134. If the taxpayer has objects belonging to the eighth to tenth depreciation groups, the amount of depreciation calculated on them using the straight-line method is indicated in lines 131 and 132. In this case, code 2 is indicated on line 135.
Line 200 filled in by organizations regardless of the method used for determining the proceeds from sales. At the same time, organizations using the cash method, in this line, reflect indicators in the presence of actually incurred expenses. The indicator on line 200 must be greater than or equal to the sum of lines 201 through 206.
By line 300 reflects losses that are equal to non-operating expenses. The indicator of this line must be greater than or equal to the sum of lines 301 and 302.
Appendix No. 3 to sheet 02
This appendix reflects expenses on separate transactions, losses on which are recognized on a special basis. Lines 010-060 reflect data on transactions related to the sale of depreciable property, taking into account the specifics established by paragraph 9 of Article 262, Articles 268 and 323 of the Code.
By line 010 the number of properties sold is indicated, on line 020 - including the number of objects sold at a loss.
By line 030 the total amount of proceeds from the sale of the depreciable property is indicated.
By line 040 reflected residual value sold property and costs associated with its sale.
By line 050 the profit is indicated, and on line 060 - the loss from the sale of the depreciable property.
Please note: lines 010-040 show general data for all property sold by the organization in the reporting (tax) period. At the same time, to fill in lines 050 and 060, the results are determined separately for property sold at a profit, and separately for property sold at a loss.
By lines 100-170 shows data on transactions related to the exercise of the right to claim a debt, taking into account the specifics of determining the tax base upon assignment (assignment) of the right to claim a debt, established by article 279 of the Tax Code of the Russian Federation.
Lines 100 and 110 separately indicate the proceeds from the exercise of the right to claim a debt before the due date (clause 1 of Article 279 of the Tax Code of the Russian Federation) and the proceeds from the exercise of the right to claim a debt after the due date of payment (clause 2 of Article 279 of the Tax Code of the Russian Federation).
By line 140 the amount of loss received from the exercise of the right to claim a debt before the due date of payment is indicated within the amount of interest calculated in accordance with paragraphs 1 and 1.1 of Article 269 of the Tax Code of the Russian Federation.
By line 150 shows the negative difference (loss) from the exercise of the right to claim the debt before the due date, determined by the taxpayer in accordance with paragraph 1 of Article 279 of the Code. The exponent of this line is determined as follows:
line 150 = line 120 - line 100 - line 140 if line 120> line 100
By line 160 shows the negative difference (loss) received by the taxpayer upon assignment of the right to claim a debt after the due date in accordance with paragraph 2 of Article 279 of the Code:
line 160 = line 130 - line 110 if line 130> line 110
Line 170 of line 160 separately shows the loss from the exercise of the right to claim a debt related to non-operating expenses of the current reporting (tax) period. The indicator of line 170 is included in line 203 of Appendix No. 2 to sheet 02 of the declaration.
By lines 180-201 reflects data on operations related to the activities of objects of service industries and farms, including objects of housing and communal services and socio-cultural spheres. The proceeds from this activity, expenses incurred by service industries and farms, and losses are indicated separately.
By line 200 the total amount of losses for activities related to the use of objects of service industries and farms, including objects of the housing and communal and socio-cultural sphere, received in the reporting (tax) period is indicated.
By line 201 the amount of losses is reflected, which is included in line 200, but which is not recognized for tax purposes in the current tax period due to the fact that the conditions provided for in Article 275.1 of the Tax Code of the Russian Federation have not been met.
Lines 210-230 indicate data on determining the tax base of the parties to the trust management agreement. These lines do not reflect information on trust management of securities and non-government pension funds from the placement of pension reserves. In this case, the indicator of line 211 is included in line 100 of Appendix 1, and the indicator of line 221 - in line 200 of Appendix 2 to sheet 02 of the declaration.
By line 230 reflects the amount of losses incurred in the reporting (tax) period from the use of property transferred to trust management, which are not recognized for tax purposes of the founder (beneficiary) of trust management in accordance with paragraph 4.1 of Article 276 of the Tax Code of the Russian Federation.
By lines 240-260 shows data on transactions related to the exercise of rights to land plots, the results of which are taken into account for tax purposes in accordance with paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation. The loss is determined for each land plot separately.
By line 340 the total amount of proceeds from all transactions, which are reflected in Appendix No. 3, is indicated.
By line 350 reflects the total amount of expenses that reduce the tax base in the current reporting (tax) period.
By line 360 the total amount of losses not taken into account (recovered) for tax purposes in the current reporting (tax) period is shown.
Appendix No. 4 to sheet 02
In this appendix, the organization calculates a loss (or part of a loss) received in previous years, which can be recognized for tax purposes of profit in the reporting (tax) period.
The declaration for the consolidated group of taxpayers in Appendix No. 4 does not reflect the losses of the members of this group received in tax periods preceding the tax period of their entry into the group (clause 6 of article 278.1 of the Tax Code of the Russian Federation).
When calculating the amount of loss or part of the loss that reduces the tax base for the reporting (tax) period, agricultural producers separately take into account the loss received from activities related to the sale of their agricultural products, as well as from the sale of their own agricultural products produced and processed by these organizations. When calculating the amount of loss or part of the loss, these organizations fill out Appendix No. 4 with code 2 for the requisite "Taxpayer Identification".
Recall that the loss reduces the tax base of the current reporting (tax) period without restrictions.
By line 010 the remainder of the non-carried loss at the beginning of the tax period is shown, the amount of which is calculated in accordance with Article 283 of the Tax Code of the Russian Federation and is indicated with a breakdown by the years of its formation (lines 040-130).
Please note that this calculation does not include, for example, losses incurred from the activities of service industries and farms, and losses on operations with securities (both circulating and not circulating on the organized securities market), the redemption of which cannot be the profit from the main activity is directed.
By line 140 the tax base is indicated, which is used in calculating the amount of loss of previous tax periods, which reduces the tax base of the current reporting (tax) period. The indicator of this line is equal to the indicator of line 100 of sheet 02.
By line 150 the amount of loss by which the organization reduces the tax base of the current reporting (tax) period is indicated. The indicator of this line is reflected in line 110 of sheet 02 of the declaration.
Line 160 filled in only in the annual declaration. This line indicates the remainder of the non-carried loss, which is determined as the difference between lines 010 and 150. If a loss is received in the past tax period for which the declaration is submitted, then the remainder of the non-carried loss at the end of the tax period (line 160) includes the indicator on line 010 and the amount loss for the past tax period. Moreover, the amount of loss for the past tax period is determined by the formula:
line 060 of sheet 02 - income reflected on line 070 of sheet 02 (for which the tax base is calculated separately and the tax withheld at a rate different from that established by paragraph 1 of Article 284 of the Tax Code of the Russian Federation) + positive value of lines 100 sheets 05 + positive value of line 530 sheet 06
Appendix No. 5 to sheet 02
Appendix No. 5 is filled out by organizations that have separate divisions. The application is filled out separately for an organization without separate subdivisions, for each separate subdivision, including those liquidated in the current reporting (tax) period, or for a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation.
This appendix reflects the amounts of advance payments and tax paid to the budget of the constituent entity of the Russian Federation at the location of the organization, at the location of each separate subdivision or at the location of the responsible separate subdivision (when paying tax for a group of separate subdivisions located in one constituent entity of the Russian Federation).
Read more about the procedure for filling out the declaration by organizations that have separate divisions in a special section.
Appendices No. 6 and 6a to sheet 02
Appendices No. 6 and 6a are included in the declaration by the responsible member of the consolidated group of taxpayers. The procedure for filling out these applications is similar to the procedure for filling out Appendix No. 5 to sheet 02 of the declaration.
Appendix No. 6a is completed by the responsible member of the consolidated group of taxpayers for each member of this group without its separate subdivisions and for each separate subdivision (responsible separate subdivision), including those closed in the current tax period. The appendix calculates the share of the tax base of each member of the consolidated group and each separate division in the consolidated tax base.
The data of appendix 6a are grouped in appendix 6, which is filled in for each constituent entity of the Russian Federation, on the territory of which there are members of the consolidated group of taxpayers or their separate subdivisions (responsible separate subdivisions). This appendix provides calculations of the amounts of advance payments and income tax payable to the budget of a given constituent entity of the Russian Federation for all participants without their separate subdivisions and (or) separate subdivisions of participants located on the territory of this constituent entity of the Russian Federation.
If in any constituent entity of the Russian Federation there is only one separate subdivision, the indicators of Appendix No. 6 and Appendix No. 6a with the OKATO code relating to this constituent entity of the Russian Federation will be the same.
As well as the costs associated with these incomes.
On line 010, indicate the income from sales. Transfer this amount from line 040 of Appendix 1 to sheet 02. Do not include in it the income reflected in sheets 05 and 06.
In line 020, transfer the amount of non-operating income from line 100 of Appendix 1 to sheet 02.
In line 030, transfer the amount of expenses related to production and sale from line 130 of Appendix 2 to sheet 02. This amount does not include the costs reflected in sheets 05 and 06.
Transfer the amount of non-operating expenses and losses to line 040:
- from line 200 of Appendix 2 to sheet 02;
- from line 300 of Appendix 2 to sheet 02.
Transfer the amount of losses from line 360 of Appendix 3 to sheet 02 to line 050. Do not include the losses reflected in sheets 05 and 06 in this amount.
Calculate the total profit (loss) for line 060:
page 060 | page 010 | page 020 | page 030 | page 040 | page 050 |
If the result is negative, that is, the organization incurred a loss, put the amount with a minus on line 060.
Lines 070-090 Income excluded
On line 070, indicate the amount of income excluded from the profit shown on line 060 of sheet 02. For example, income from equity participation in foreign organizations. Full list excluded income is given in clause 5.3 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600.
Line 080 is filled in only by the Bank of Russia. Place dashes on this line.
Lines 100-130 Tax base
On line 100, calculate the tax base using the formula:
Indicate a negative result with a minus sign.
On line 110, indicate the losses of previous years. For more on this, seeHow to take into account losses of previous years for income tax .
On line 120, calculate the tax base for calculating tax using the formula:
p. 120 | p. 100 | p. 110 |
If there is a negative amount on line 100, enter zero on line 120.
Fill in line 130 if the organization applies ... In this case, specify the line separately tax base for which the reduced tax rate applies .
If the organization is engaged only in preferential activities, line 130 will be equal to line 120.
Lines 140-170 Tax rates
On line 140, indicate the income tax rate.
If an organization with separate subdivisions is filing a declaration, put dashes on line 140 and indicate only the federal income tax rate on line 150.
On line 150, specify:
- federal income tax rate. For example, for a standard rate of 2 percent, enter “2-.0-”;
- or a special rate of income tax, if the organization applies it. This is due to the fact that the tax calculated at special rates is fully transferred to the federal budget (clause 6 of article 284 of the Tax Code of the Russian Federation).
On line 160, indicate the regional income tax rate. For example, for a standard rate of 18 percent, enter "18.0-".
If the organization applies regional benefits in the form of a reduced income tax rate , on line 170 indicate the reduced regional tax rate.
Lines 180-200 Tax amount
On line 190, calculate the income tax paid to the federal budget using the formula:
p. 190 | p. 120 | p. 150 |
On line 200, calculate the income tax paid to the regional budget using the formula:
p. 200 | (p. 120 - p. 130) | p. 160 | p. 130 | p. 170 |
If the organization has separate divisions, form the indicator of line 200 taking into account the amounts of taxes by divisions indicated in lines 070 of Appendix 5 to sheet 02.
On line 180, calculate the total amount of income tax using the formula:
p. 180 | p. 190 | p. 200 |
Lines 210-230 Down payments
On lines 210-230, indicate the amounts advance payments :
- on line 220 - to the federal budget;
- on line 230 - to the budget of the constituent entity of the Russian Federation.
When filling out the lines, be guided by clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600.
Accrued advance payments are reflected on lines 210-230 of sheet 02 of the income tax declaration. The indicators of these lines do not depend on the size of the actual profit (loss) at the end of the reporting period, or on the amounts of advance payments of income tax actually transferred to the budget. However, they are influenced by how the organization pays income tax: monthly or quarterly.
Organizations that pay tax on a monthly basis based on profits from the previous quarter indicate in these lines:
- the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period);
- the amount of advance payments to be transferred no later than the 28th day of each month of the last quarter of the reporting period (IV quarter of the last year (if the declaration is submitted for the I quarter of the current year)).
Situation: how to fill in lines 210-230 in the income tax return for the six months? Starting from the second quarter, the organization switched from monthly advance payments to quarterly ones.
In lines 210-230, enter the data from lines 180-200 of the declaration for the first quarter.
In lines 210-230, organizations that transfer advance payments to the budget on a quarterly basis indicate the amount of advance payments for the previous quarter. And these are the amounts that in the previous declaration are in lines 180-200. The exception is the declaration for the first quarter, in which these lines are not filled. This is provided for by clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600.
Let us explain why from the declaration for the first quarter it is necessary to take the data of lines 180-200, and not lines 290-310 of sheet 02 and subsection 1.2, which usually reflect the accrued monthly advances.
The fact is that, based on the results of the first quarter, it can already be concluded: the organization has the right to switch from monthly payments to quarterly payments from the second quarter or not. To do this, you need to estimate the volume of revenue for the previous four quarters - in the situation under consideration, for the II-IV quarters of the last year and for the I quarter of the current one. And if the proceeds from the sale are not exceeded an average of 15 million rubles. for each quarter , then you no longer need to accrue monthly advances. That is, in the declaration for the first quarter, it is not necessary to fill in lines 290-310.
In the half-year declaration, when determining the amount of tax to be paid in addition (lines 270-271) or to decrease (lines 280-281), it is necessary to take into account the indicators of lines 180-200 of the declaration for the first quarter (paragraph 4 of clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600). At the same time, the amount of monthly advance payments accrued during the first quarter (lines 210-230) cannot be reflected in the half-year declaration. Even if an overpayment was formed in the personal account card due to these payments at the end of the first quarter, it can be compensated. To do this, at the end of the half-year, it is enough to transfer to the budget not the entire amount reflected in lines 180-200, but the difference minus the overpayment that has developed at the end of the first quarter.
Determine the balance of settlements with the budget in the declaration for half a year using the formula:
If, for any reason, in the declaration for the first quarter, the accountant announced monthly advance payments for the second quarter (filled in lines 290-310 of sheet 02 and subsection 1.2 in the declaration), then the tax inspectorate will wait from the organization to pay them. For the inspector to reverse the charges in the personal account card in time, inform him about the transition for quarterly advance payments.
This follows from clauses 2-3 of Article 286 of the Tax Code of the Russian Federation and clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600.
See examples of filling out the income tax return for half a year when switching from monthly advance payments based on profit for the previous quarter to quarterly transfer of advance payments if:
- at the end of the first quarter, the organization made a profit ;
- at the end of the first quarter, the organization has a loss .
Organizations that pay tax on a monthly basis on the basis of actually received profit or on a quarterly basis indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period). That is, the data for these lines must correspond to the indicators for lines 180-200 of the previous declaration. In the declaration for the first reporting period, lines 210-230 are not filled in.
In addition, regardless of the frequency of tax payment on lines 210-230, indicate the amounts of advance payments additionally accrued (reduced) based on the results office check declarations for the previous reporting period. Provided that the results of this audit were taken into account by the organization in the current reporting (tax) period.
For organizations that have separate subdivisions, the amount of advance payments charged to regional budgets as a whole for the organization should be equal to the sum of the indicators of lines 080 of Appendix 5 to sheet 02 for each separate subdivision (for a group of separate subdivisionsbranches located on the territory of one constituent entity of the Russian Federation), as well as on the head office of the organization.
This follows from the provisions of clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600.
Situation: how to fill in lines 180-210 of sheet 2 in the annual income tax return? From the IV quarter, the organization switched from quarterly to monthly tax payments.
On line 180, indicate the total amount of income tax accrued for the year. In line 210, enter the sum of lines 180 and 290 of sheet 02 of the declaration for nine months of this year.
The organization's transition to monthly tax payments does not affect the completion of these lines. The fact is that only the accrual of tax and advance payments should be reflected in the income tax return. Actual calculations with the budget (in particular, the order of transfer and the amount of the transferred advance payments) are not shown in the declaration.
Therefore, fill in lines 180-200 in general order:
- on line 180, indicate the total amount of income tax;
- on line 190 (200) - income tax paid to the federal (regional) budget.
This procedure is provided for in clause 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600.
For lines 210-230, indicate the total amount of advance payments:
- accrued for nine months. In this case, these are the amounts indicated on lines 180-200 of the declaration for nine months;
- declared for payment in the IV quarter. These are the amounts indicated on lines 290-310 of the declaration for nine months.
Important: since from the 4th quarter the organization switched from quarterly to monthly payment of tax, in the declaration for nine months it was necessary to declare the amount of monthly advance payments for the 4th quarter. If for some reason you did not do this, issue and submit an updated declaration in nine months.
This procedure follows from the provisions of clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600.
If the amount of accrued advance payments exceeds the amount of tax calculated based on the results of the next reporting (tax) period, the resulting tax overpayment is reflected in lines 280-281 of sheet 02. These lines show the total balances for calculations with budgets in the form of amounts to be reduced (p. 5.10 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600).
Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3 / 4320.
See examples of the reflection in the income tax return of advance tax payments, if:
- The organization makes advance payments on a monthly basis based on actual profits. During the year, the amount of taxable profit decreases ;
- The organization makes upfront payments on a monthly basis based on the profits made in the previous quarter. During the year, the amount of taxable profit decreases :
- The organization makes advance payments on a quarterly basis. During the year, the amount of taxable profit decreases, but there is no loss .
Lines 240-260 Tax outside the Russian Federation
For lines 240-260, indicate the amounts of foreign tax paid (withheld) outside Russia in the reporting period according to the rules of foreign states. These amounts are credited to the payment of tax in Russia in accordance with the procedure established by Article 311 Tax Code RF.
Show separately the tax deductible:
- to the federal budget - on line 250;
- to the budget of the constituent entity of the Russian Federation - on line 260.
On line 240, calculate the total amount of tax deductible using the formula:
p. 240 | p. 250 | p. 260 |
Lines 270-281 Tax surcharge or reduction
On lines 270-281, calculate the amount of tax to be added or reduced.
On line 270, calculate the amount of tax to be paid to the federal budget:
p. 270 | p. 190 | p. 220 | p. 250 |
On line 271 - additional payment to the regional budget:
p. 271 | p. 200 | p. 230 | p. 260 |
If the results are zero, put zeros on lines 270, 271.
If you get negative amounts, put dashes on these lines and calculate the amount of tax to be reduced.
On line 280, calculate the amount of tax to be reduced to the federal budget:
p. 280 | p. 220 | p. 250 | p. 190 |
On line 281 - the amount to be reduced to the regional budget:
p. 281 | p. 230 | p. 260 | p. 200 |
Lines 290-340 Monthly Down Payments
Fill in lines 290-310 if the organization lists income tax monthly based on previous quarter profit ... At the same time, do not fill in these lines in the declaration for the year.
Organizations that do not have separate subdivisions, an advance payment to the federal budget (line 300) is calculated using the formula:
For the specifics of calculating tax and filling out declarations by organizations that have separate subdivisions, see.How to pay income tax if the organization has separate divisions and .
Calculate the advance payment to the regional budget on line 310 using the formula:
p. 310 | monthly based on the profit made in the previous quarter.
For these lines, indicate the amounts of advance payments that will be paid in the first quarter of the next year:
Calculate the total amount of monthly advance payments on line 320 using the formula:
Section 1In section 1, indicate the final tax payable to the budget or the amount to be reduced. Fill it out on the basis of data sheets 02-06. Subsection 1.1In section 1, subsection 1.1 is not filled in:
In the "OKTMO Code" field, specify the code of the territory where the organization is registered. This code can be determined by the All-Russian Classifier approved by order of Rosstandart dated June 14, 2013 No. 159-st, or on the website of the Federal Tax Service of Russia (by specifying the inspection code). In the cells to the right that are left blank, put dashes. On line 030, indicate the budget classification code (KBK), according to which the organization must transfer tax to the federal budget, and on line 060 - KBK for transferring tax to the regional budget. It is convenient to define these codes with using a reference table . In line 040, transfer the amount of tax to be paid to the federal budget from line 270 of sheet 02. Transfer the amount to line 050 federal tax to a decrease from line 280 of sheet 02. In line 070, transfer the amount of tax to be paid to the regional budget from line 271 of sheet 02. In line 080, transfer the amount of the regional tax to be reduced to the regional budget from line 281 of sheet 02. Features of the reflection of the trade feeThe form, the electronic format of the income tax declaration, as well as the procedure for filling it out, approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 600 dated November 26, 2014, do not provide for the possibility of reflecting the paid trade tax. Before making changes to these documents tax office recommends doing the following. Indicate the amount of the paid sales tax according to lines 240 and 260 of sheet 02 of the declaration. Do this in the same way as when recording tax paid (withheld) abroad, which is deducted from income tax. At the same time, the amount of the trade tax and tax paid abroad, reflected in the declaration, cannot exceed the amount of tax (advance payment), which is to be credited to the regional budget (line 200 of sheet 02). That is |
Such clarifications are contained in the letter of the Federal Tax Service of Russia dated August 12, 2015 No. GD-4-3 / 14174. Appendices 1 and 2 to this letter provide examples of how the trade tax is reflected in income tax returns.
For the reflection of the trade tax by organizations with separate divisions, see. How to draw up and submit a profit tax return if the organization has separate divisions .
Features in the Republic of Crimea and Sevastopol
Starting from the reporting periods of 2015, organizations in Crimea and Sevastopol fill out their income tax returns in the same manner as Russian organizations.
Organizations of Crimea and Sevastopol can receive the status of participants of a free economic zone... If you have such a status, in sheet 02 and in appendices 1-5 to sheet 02 of the tax declaration, in the field "Taxpayer identification" you must indicate the code "3" (letter of the Federal Tax Service of Russia dated March 2, 2015 No. GD-4-3 / 3253).
P. 1 2 3 4 5
"Calculation of advance payments for income tax." It provides formulas on the basis of which you can easily fill out sheet 2 and section 1.2 of the declaration for advance payments of income tax payable.
After determining the tax base (line 120 of Sheet 02 "Calculation of income tax") and the total amount of calculated tax for the reporting period (lines 180,190,200 of Sheet 02 "Calculation of income tax"), the payable in the next reporting period and the amount of tax to be paid are calculated or decrease.
Filling in the income tax return on lines 290,300,310,320,330,340, which reflect the amount of monthly advance payments to be paid, in sheet 02 and section 1.2 of the declaration can be described using formulas.
Conventions for writing formulas:
с№ - declaration line number
Л№ - declaration sheet №
Pr No. - annex to the declaration sheet No.
D (period) - income tax declaration of the period indicated in brackets.
The period can take on the following values: 1Q - 1 quarter, p / y - 1 half year, 9 months - 9 months, year - year.
For example, based on the above symbols, line 120 of Appendix 5 to sheet 02 of the declaration for the 1st quarter will have the following description: D (1kv) Л02Пр5с120
Filling in the income tax return for advance payments due in the quarter following the current reporting period.
Line 290 "The amount of monthly advance payments due in the quarter following the current reporting period" / Л02С290.
D (1kv) L02S290 = D (1 quarter) L02S180;
D (p / g) L02s290 = D (p / g) L02s180-D (1kv) L02S180;
D (9 months) L02s290 = D (9 months) L02S180-D (p / g) L02S180;
Interconnection of indicators:
L02s290 = L02s300 + L02s310.
Line 300 "including to the federal budget" / Л02С300
D (1kw) L02S300 = D (1kw) L02S190;
D (p / g) L02S300 = D (p / g) L02S190-D (1kv) L02S190;
D (9months) L02S300 = D (9months) L02S190-D (p / g) L02S190;
Interconnection of indicators:
The amount of line 300 of the reporting period, divided by 3, is transferred to lines 120,130,140 of section 1.2 of the declaration of the same period.
Line 310 "To the budget of the constituent entities of the Russian Federation / Л02с310"
D (1kv) L02S310 = D (1kv) L02S200;
D (p / g) L02S310 = D (p / g) L02S200-D (1kv) L02S200;
D (9 months) L02S310 = D (9 months) L02S200-D (p / g) L02S200;
Interconnection of indicators:
The amount of line 310 of the reporting period, divided by 3, is transferred to lines 220,230,240 of section 1.2 of the declaration of the same period.
It should be borne in mind that the declarations reflected on line 310 of sheet 02 of the declaration are allocated to advance payments to be paid to the budget of the constituent entity of the Russian Federation by the parent organization and each separate subdivision. Advance payments of income tax payable by the parent organization and each separate subdivision are reflected in Appendix 5 of Sheet 02 on line 120.
D (1kv) L02s310 = D (1kv) L02S200 = D (1kv) ∑L02Pr5S120;
D (p / g) L02S310 = D (p / g) L02S200-D (1kv) L02S200 = D (p / g) ∑ L2Pr5S120;
D (9 months) Л02С310 = D (9 months) Л02С200-Д (p / g) Л02С200 = D (9 months) ∑ Л02Пр5С120.
Interconnection of indicators:
The amount reflected in Л02Пр5С120 and divided by 3 is transferred to lines 220,230,240 of Section 1.2 of the declaration.
Section 1.2, as well as Appendix 5 to Sheet 02, is filled in both for the parent organization, excluding separate divisions, and for each separate division.
The order of filling out the lines of Appendix 5 to sheet 02, see here.
Filling in the income tax return for advance payments due in the 1st quarter of the next tax period.
Line 320 "The amount of monthly advance payments due in the 1st quarter of the next tax period" / Л02С320
D (year) L02S320 = D (9months) L02S180-D (p / g) L02S180 = D (9months) L02S290
Interconnection of indicators:
L02S320 = L02S330 + L02S340
Line 330 "including to the federal budget" Л02с330
D (year) L02S320 = D (9months) L02S190-D (p / g) L02S190 = D (9months) L02S290
Interconnection of indicators:
The amount of line 330 of the reporting period, divided by 3, is transferred to lines 120,130,140 of section 1.2 of the declaration of the same period.
Line 340 "to the budget of the constituent entities of the Russian Federation" / Л02с340
In the absence of separate subdivisions:
D (year) L02S340 = D (9 months) L02S200
Interconnection of indicators:
The amount of line 330 of the reporting period, divided by 3, is transferred to lines 220,230,240 of section 1.2 of the declaration of the same period.
In the presence of separate subdivisions:
It should be borne in mind that advance payments of income tax, reflected on line 340 of sheet 02 of the declaration, is allocated to advance payments to be paid to the budget of the constituent entity of the Russian Federation by the parent organization and each separate subdivision. Advance payments of income tax payable by the parent organization and each separate subdivision are reflected in Appendix 5 of Sheet 02 in line 121.
D (year) L02S340 = D (9 months) L02S200-D (p / y) L02S200 = D (year) ∑ L2Pr5S121;
Interconnection of indicators:
The amount reflected in Л02Пр5С120 and divided by 3 is transferred to lines 220,230,240 of Section 1.2 of the declaration. Section 1.2, as well as Appendix 5 to Sheet 02, is filled in both for the parent organization, excluding separate divisions, and for each separate division.
This article showed the algorithms for filling out the income tax return for advance payments payable.
The next step in filling out sheet 02 "calculation of income tax" of the declaration is to determine the amount of accrued advance payments of income tax. For information on how to calculate and reflect them in the income tax return, see.
What is the procedure for filling out lines 210-351 in Sheet 02 of the income tax return, with the exception of lines 260-267 and 350-351 of the 2016 income tax return?
The organization pays monthly advance payments of income tax. The organization is not a payer of the trade tax, is not outside the Russian Federation and is not a member of regional
The form, presentation format and procedure for filling out corporate income tax (hereinafter referred to as the Declaration, Procedure) are established by order of 10/19/2016 N ММВ-7-3 / [email protected] According to the letter of the Federal Tax Service of Russia of December 21, 2016 N SD-4-3 / 24514 for the tax period of 2016, tax returns for corporate income tax had to be submitted in the named form.
The procedure for filling out lines 210-351 of Sheet 02 of the Declaration is established by section V of the Procedure. According to clause 5.8 of the Procedure, lines 210-230 of Sheet 02 of the Declaration indicate the amounts of accrued advance payments for the reporting (tax) period.
In this case, organizations that pay monthly advance payments, on lines 210-230, indicate the amounts of advance payments according to the Declaration for the previous reporting period of this tax period and the amount of monthly advance payments due on the 28th day of each month of the last quarter of the reporting period.
Recall that the tax period for corporate income tax is a calendar year (clause 1 of article 285 of the Tax Code of the Russian Federation). The reporting periods are recognized as the first quarter, six months and nine months of a calendar year (paragraph 1, clause 2 of article 285 of the Tax Code of the Russian Federation).
When submitting the 2016 Declaration, the previous reporting period is 9 months of 2016.
Consequently, when filling out the Declaration for 2016, lines 210-230 indicate the total amount of advance payments for nine months of 2016 and monthly advance payments due in the 4th quarter of 2016. In this case, the amount of the monthly advance payment to be paid in the fourth quarter of the current tax period is assumed to be equal to one third of the difference between the amount of the advance payment calculated for nine months and the amount of the advance payment calculated based on the results of the six months (paragraph 5, clause 2 of Art.286 Tax Code of the Russian Federation).
Thus, according to lines 210-230 of the Declaration for 2016, the sum of lines 180-210 and lines 290-310 of the Declaration for 9 months of 2016 must be reflected (see also the letter of the Federal Tax Service of Russia dated July 14, 2015 N ED-4-3 / [email protected]"On the control ratios of the indicators of the tax declaration for the tax on profit of organizations"). That is, the amount of advance payments for income tax actually paid in 2016 is indicated.
In accordance with clause 5.10 of the Procedure on line 270 of Sheet 02 of the Declaration, the amount of tax to be paid to the federal budget is indicated, which is determined as the difference between line 190 and the sum of lines 220 and 250, if the indicator of line 190 exceeds the sum of lines 220 and 250 (line 190 - line 220 - line 250 if line 190 more amount lines 220 and 250).
On line 271, the amount of tax to be paid to the budget of the constituent entity of the Russian Federation is determined as the difference between line 200 and the sum of lines 230 and 260, if the indicator of line 200 exceeds the sum of lines 230 and 260 (line 200 - line 230 - line 260, if line 200 is greater than the amount lines 230 and 260).
At the same time, for an organization that does not have separate divisions, lines 270 and 271 must correspond to lines 040, 070 of subsection 1.1 of Section 1 of the Declaration.
In other words, lines 270 and 271 reflect the amount of tax payable to the budget for 2016, defined as the difference between the amount of actually accrued tax reflected in line 190 of the Declaration (clause 5.7 of the Procedure) and the amount of advance payments paid during the tax period.
If the advance payments paid exceed the amount of the calculated tax reflected in line 190 of the Declaration, the difference shall be reflected in lines 280 and 281 of Sheet 02 of the Declaration.
According to clause 5.11 of the Procedure, lines 290-310 indicate the amount of monthly advance payments due in the quarter following the reporting period for which the Declaration is submitted.
At the same time, lines 290-310 are not filled in in the Declaration for the tax period. This is due to the fact that the amount of the monthly advance payment payable in the first quarter of the current tax period is assumed to be equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period (paragraph three, clause 2 of article 286 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia from 13.10.2011 N ED-4-3 / 16970, from 14.04.2011 N KE-4-3 / 5985, from 11.12.2009 N 3-2-10 / 30). That is, the amount of the advance payment due in Q1 2017 is equal to the amount of the advance payment due in Q4 2016.
Lines 320-340 in the Declaration for the tax period are also not filled in, but are filled in in the Declaration for nine months, and they indicate the amount of monthly advance payments due in the first quarter of the next tax period. The amount of monthly advance payments for the first quarter is taken equal to the amount of monthly advance payments due in the fourth quarter (except for the cases specified in clause 4.3 of the Procedure).
Prepared answer:
Expert of the Legal Consulting Service GARANT
professional accountant Bashkirova Iraida
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the RSA Vyacheslav
The tax authorities will check the correctness of its filling using the control ratios established by the letter of the Federal Tax Service of Russia dated 03.23.2015 No. GD-4-3 / [email protected]... It is also useful for accountants to use ratios before submitting a declaration to tax office to make sure there are no errors when filling it out.
In total, the tax authorities gave 44 ratios. In this article, we will consider only those of them that relate to the majority of VAT payers, as well as the ratios provided for the new sections of the declaration.
Control ratios for new partitions
The tax authorities will check the correctness of filling out sections 8, 9 and the annexes to them using the control ratios 1.22, 1.23, 1.32-1.43. There are no control ratios for sections 10 and 11. And for section 12, there is one ratio of 1.44. Let's consider them in more detail.
Section 8
This section displays information from the purchase ledger about transactions recorded for the past tax period. Recall that each entry in the purchase book corresponds to a separate page of section 8, line 180 of which shows the amount of VAT on the corresponding invoice accepted for deduction. On the last page of section 8, line 190 is filled in, indicating the total amount of VAT on the purchase book to be deducted.
When checking the declaration, the tax authorities will compare the sum of the values of lines 180 of all pages of section 8 of the declaration with the indicator of line 190 on the last page of section 8 (ratio 1.32). These values must be equal. The excess of the line 190 indicator over the sum of the values of line 180 is assessed in the control ratios as a possible overstatement of the VAT amount to be deducted. The word “possibly” is used here because, for example, some invoices may be missed when transferring purchase ledger data to section 8. In this case, the sum of lines 180 of all pages of section 8 of the declaration will be less than the total amount of VAT on the purchase book, which is indicated in section 8 on line 190. But this will not lead to an overestimation of the amount of VAT subject to deduction. After all, the amount indicated on line 190 will be correct.
Appendix 1 to section 8
It serves to reflect information from additional sheets of the purchase book.
Line 005 of the application displays the total tax amount from the "Total" line of the purchase book. The value of line 005 of Appendix 1 to section 8 must be equal to the indicator indicated on line 190 of section 8 (ratio 1.22). This is explained by the fact that these lines reflect the same value - the total amount of VAT on the purchase book. Since the correctness of the value on line 190 of section 8 has already been verified by the tax authorities (ratio 1.32), an excess of the value of line 005 of Appendix 1 to section 8 over the indicator of line 190 of section 8 will be considered a violation of the control ratio 1.22. It indicates an overstatement of the VAT amount subject to deduction. Let's explain why.
Line 005 is filled in only on the first page of Appendix 1 to section 8. There will be as many such pages as there are records in the additional sheet of the purchase book. On each of the pages on line 180, the amount of VAT on the corresponding invoice, accepted for deduction, is shown. On the last page of Appendix 1 to Section 8, in line 190, the total VAT amount for Appendix 1 to Section 8 is given. It must be equal to the sum of the values in line 005 and lines 180 of Appendix 1 to Section 8 (ratio 1.33). Consequently, if the value on line 005 is overestimated, this will lead to a distortion of the indicator of line 190 of Appendix 1 to Section 8, and, therefore, to an overestimation of the amount of VAT subject to deduction.
Section 9
This section is intended for information from the sales ledger about transactions for the past tax period. Each of the pages in the section corresponds to one record of the sales book.
The value of invoiced sales is reflected in lines 170 (sales taxed at 18%), 180 (sales taxed at 10%) and 190 (sales taxed at 0%). Invoice VAT amounts are recorded on lines 200 (18%) and 210 (10%).
The last page of section 9 shows the total values of sales taxed at different rates: in line 230 - at a rate of 18%, in line 240 - at a rate of 10%, in line 250 - at a rate of 0%. And the total values of VAT are indicated in lines 260 (18%) and 270 (10%). All of these totals are taken from the sales ledger.
The correctness of filling out section 9 will be evidenced by the fulfillment of the following control ratios:
1) the sum of lines 170 of section 9 = line 230 of section 9 (ratio 1.34);
2) the sum of lines 180 of section 9 = line 240 of section 9 (ratio 1.35);
3) the sum of lines 190 of section 9 = line 250 of section 9 (ratio 1.36);
4) the sum of lines 200 of section 9 = line 260 of section 9 (ratio 1.37);
5) the sum of lines 210 of section 9 = line 270 of section 9 (ratio 1.38).
That is, the amount of sales and the amount of VAT on all invoices issued for transactions taxed at the same rate must coincide with the total amount of sales taxed at this rate and VAT calculated from it. The correctness of these relationships is obvious.
Failure to comply with the ratios will signal the tax authorities about a possible understatement of the amount of VAT calculated to be paid to the budget.
Appendix 1 to section 9
Data from additional sheets of the sales ledger is transferred to this application.
For lines 020 (18%), 030 (10%), 040 (0%), it shows the total amounts of sales taxed at different rates from the sales book, and for lines 050 (18%) and 060 (10%) - VAT totals from the sales ledger. Line 070 reflects the total value of sales exempt from tax.
The values of lines 020, 030, 040, 050, 060, 070 should be equal to those indicated in lines 230, 240, 250, 260, 270, 280 of section 9 (ratio 1.23).
If the values of lines 020, 030, 040, 050, 060, 070 of Appendix 1 of Section 9 turn out to be less, this will indicate an underestimation of the amount of VAT payable to the budget. Let us explain in more detail.
The data of lines 020, 030, 040, 050, 060, 070 are filled in only on the first page of Appendix 1 to section 9. There will be as many such pages as there are records in additional sheets of the sales book. On each page, lines 250, 260, 270 record the value of the sales invoiced, taxed at rates of 18, 10 and 0%, respectively. And on lines 280 (18%) and 290 (10%) - the amount of VAT on the invoice. On the last page of Appendix 1 to Section 9, the totals from the additional sales sheets are indicated:
- by sales - in lines 310 (18%), 320 (10%), 330 (0%);
- for VAT - in lines 340 (18%), 350 (10%).
The control ratios for them are as follows:
- line 310 = line 020 + the sum of lines 250 of all pages of Appendix 1 to section 9 (ratio 1.39);
- line 320 = line 030 + the sum of lines 260 of all pages of Appendix 1 to section 9 (ratio 1.40);
- line 330 = line 040 + the sum of lines 270 of all pages of Appendix 1 to section 9 (ratio 1.41);
- line 340 = line 050 + the sum of lines 280 of all pages of Appendix 1 to section 9 (ratio 1.42);
- line 350 = line 060 + the sum of lines 290 of all pages of appendix 1 to section 9 (ratio 1.43).
As you can see, the underestimation of the values of lines 020, 030, 040, 050, 060, 070 will lead to an underestimate of the totals for Appendix 1 to Section 9, and therefore to an underestimate of the VAT payable to the budget.
Section 12
This section contains information from invoices issued by the persons specified in clause 5 of Art. 173 of the Tax Code of the Russian Federation, namely:
- exempted from the duties of a VAT taxpayer;
- non-VAT taxpayers;
- VAT taxpayers when shipping goods (works, services), the sale of which is not subject to VAT taxation.
On line 060, it shows the cost of goods (works, services) without tax, on line 070 - the amount of VAT, and on line 080 - the cost of goods (works, services) with tax.
One control ratio of 1.44 is provided for a section:
line 070 = line 080 - line 060.
If the left side of the equality turns out to be less than the right side, the amount of VAT payable to the budget will be underestimated.
Deduction of VAT on received advances
The amounts of VAT calculated by the seller on the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services) are subject to deduction (clause 8 of article 171 of the Tax Code of the Russian Federation). Such a deduction is made upon the shipment of goods (works, services), in payment for which an advance was received, in the amount of tax calculated on the value of the goods shipped (work performed, services rendered) (clause 6 of article 172 of the Tax Code of the Russian Federation).
The amount of VAT on advances received, which is deductible from the seller from the date of shipment of the relevant goods (performance of work, provision of services), is shown on line 170 of section 3 of the declaration.
The tax authorities will check it in the following way. They will sum up the values of column 5 of lines 010, 020, 030 and 040 of section 3, which show the amounts of VAT calculated for the sale of goods (works, services) at the appropriate rates, and compare the resulting value with the amount of VAT on line 170 of section 3. It must be less than or equal to the sum of the values of column 5 of lines 010, 020, 030 and 040 of section 3 (ratio 1.11). Failure to comply with this ratio will signal to the tax authorities that either the declared tax deduction is not justified, or the tax base is understated.
Let us show the validity of this relation with a specific example.
Example 1
In the IV quarter of 2014, the company received advances from buyers:
1) for the supply of goods subject to VAT at the rate of 18%, in the amount of 118,000 rubles. (including VAT - RUB 18,000);
2) for the supply of goods subject to VAT at a rate of 10%, in the amount of 110,000 rubles. (including VAT - RUB 10,000).
VAT on the received advances was paid to the budget.
In the first quarter of 2015, the company, against the advances received, shipped:
1) goods subject to VAT at the rate of 18%, in the amount of 82,600 rubles. (including VAT - 12,600 rubles);
2) goods subject to VAT at a rate of 10%, in the amount of 110,000 rubles. (including VAT - RUB 10,000).
There were no other shipments in the 1st quarter of 2015.
Under part of the advance received for the supply of goods taxed at a rate of 18%, in the amount of 35 400 rubles. (118,000 rubles - - 82,600 rubles) the goods were not shipped. So, in accordance with the provisions of paragraph 6 of Art. 172 of the Tax Code of the Russian Federation, VAT on this part of the unearned advance, amounting to 5400 rubles. (18,000 rubles - - 12,600 rubles), the company is not entitled to deduct.
In section 3 of the declaration for the first quarter of 2015, the company on line 010 in column 5 will show the amount of VAT calculated on the sale of goods at a rate of 18%, in the amount of 12,600 rubles. And on line 020 in column 5, she will write down the amount of VAT calculated on the sale of goods at a rate of 10%, in the amount of 10,000 rubles.
The sum of the values of these lines will be 22,600 rubles. (12 600 rubles + 10 000 rubles).
Based on the provisions of paragraph 6 of Art. 172 of the Tax Code of the Russian Federation, a company can deduct VAT from received advances:
1) on shipped goods subject to VAT at the rate of 18%, in the amount of 12,600 rubles;
2) on shipped goods subject to VAT at a rate of 10%, in the amount of 10,000 rubles.
Consequently, on line 170 of section 3, she will declare for deduction of VAT on the advances received in the amount of 22,600 rubles. (12 600 rubles + 10 000 rubles).
In this case, the value on line 170 of section 3 is equal to the sum of the values in column 5 of lines 010 and 020. That is, the control ratio 1.11 is fulfilled.
VAT amount claimed for refund
If the amount tax deductions in the reporting period exceeds the total amount of calculated VAT, the resulting difference is subject to reimbursement (clause 2 of article 173 of the Tax Code of the Russian Federation). It is shown on line 050 of section 1 of the declaration.
The tax authorities will check the correctness of filling in this line using a control ratio of 1.25. It looks like this:
if art. 050 p. 1> 0, then:
line 190 of section 8 + (line 190 of Appendix 1 to section 8 - line 005 of Appendix 1 to section 8) - (line 260 of section 9 + line 270 of section 9) - (the sum of lines 200 and 210 pages of section 9, in which line 010 = 06) + (line 340 of Appendix 1 to Section 9 + line 350 of Appendix 1 to Section 9 - line 050 of Appendix 1 to Section 9 - line 060 of Appendix 1 to Section 9) - (the sum of lines 280 and 290 pages of Appendix 1 to Section 9, where line 090 = 06)> 0.
That is, the tax authorities will first determine the total amount of VAT to be deducted. To do this, they will take the total amount of VAT deducted for the purchase book (line 190 of section 8) and add to it the amount of VAT deducted for additional sheets of the purchase book (line 190 of Appendix 1 to Section 8 - line 005 of Appendix 1 to Section 8).
The total amount of VAT deductible, tax authorities:
- reduce by the total amount of VAT accrued on the sales book (line 260 of section 9 + line 270 of section 9);
- will be reduced by the amount of VAT on invoices issued as tax agent(the sum of lines 200 and 210 pages of section 9, in which line 010 = 06);
- increase by the amount of VAT charged on additional sheets of the sales book (line 340 of Appendix 1 to Section 9 + line 350 of Appendix 1 to Section 9 - line 050 of Appendix 1 to Section 9 - line 060 of Appendix 1 to Section 9);
- will be reduced by the amount of VAT on invoices issued as a tax agent, reflected in additional sheets of the sales ledger (the sum of lines 280 and 290 pages of Appendix 1 to Section 9, in which line 090 = 06).
The resulting value must be greater than zero.
In our opinion, the formula for the control ratio 1.25 contains one mistake, namely: the amount of VAT charged on additional sheets of the sales book (line 340 of Appendix 1 to section 9 + line 350 of Appendix 1 to Section 9 - line 050 of Appendix 1 to Section 9 - line 060 of Appendix 1 to Section 9) should not be added to the total amount of VAT subject to deduction, but deducted. After all, the amount of VAT to be refunded is a positive difference between the amount of tax deductions and the amount of tax calculated on transactions recognized as an object of taxation (clause 2 of article 173 of the Tax Code of the Russian Federation).
Taking into account our amendment, the control ratio 1.25 can be briefly described as follows:
The amount of VAT deductible on all invoices must be greater than the amount of VAT charged on all invoices.
Let us explain the validity of our reasoning about the error in the control ratio 1.25 using a numerical example.
Example 2
In the first quarter of 2015, according to the sales book, the company made the following shipments:
1) in the amount of 110,000 rubles. (including VAT 18% - 10,000 rubles);
2) in the amount of 59,000 rubles. (including VAT 18% - 9000 rubles);
3) in the amount of 33,000 rubles. (including VAT 10% - 3000 rubles).
The total value of VAT on the sales ledger:
At a rate of 18% - 19,000 rubles;
At a rate of 10% - 3000 rubles.
One additional sheet has been drawn up to the sales book for the 1st quarter of 2015, which contains one shipment in the amount of 17,700 rubles. (including VAT 18% - RUB 2700).
The total value of VAT at the rate of 18% for the "Total" line of the additional sheet to the sales book is 21,700 rubles, and at the rate of 10% - 3,000 rubles.
The company did not have any operations in which it acted as a VAT tax agent.
The total amount of VAT deductible, according to the purchase book, is 24,000 rubles.
An additional sheet to the book of purchases for the 1st quarter of 2015 reflects one operation, VAT deductible for which is 720 rubles. (rate 18%). The total amount of VAT on the "Total" line of the additional sheet of the purchase book is 24,720 rubles.
The amount of VAT calculated for the I quarter of 2015 on transactions recognized as an object of taxation will amount to 24,700 rubles. (RUB 21,700 + RUB 3,000). And the amount of VAT deductible is 24,720 rubles. Consequently, in accordance with paragraph 2 of Art. 173 of the Tax Code of the Russian Federation, the amount of VAT to be refunded is equal to 20 rubles. (24,720 rubles - 24,700 rubles).
In the declaration, the company will show:
on line 190 of section 8 - 24,000 rubles;
on line 005 of Appendix 1
to section 8 - 24,000 rubles;
on line 190 of appendix 1
to section 8 - 24,720 rubles;
on line 260 of section 9 - 19,000 rubles;
on line 270 of section 9 - 3000 rubles;
on line 050 of Appendix 1
to section 9 - 19,000 rubles;
on line 060 of appendix 1
to section 9 - 3000 rubles;
on line 340 of appendix 1
to section 9 - RUB 21,700;
on line 350 of appendix 1
to section 9 - 3000 rubles.
Since the company did not have transactions in which it acted as a tax agent for VAT, it does not have pages in Section 9 and Appendix 1 to Section 9, in which line 010 = 06.
Applicable control ratio 1.25 in our edition:
RUB 24,000 + (RUB 24,720 - - RUB 24,000) - (RUB 19,000 + + RUB 3,000) - RUB 0 - (RUB 21,700 + + RUB 3,000 - RUB 19,000 - RUB 3,000) - - RUB 0 = RUB 24,000 + 720 rub. - - 22,000 rubles. - 0 rub. - 2700 rubles. - - 0 rub. = 20 rubles. > 0.
That is, we received exactly the figure that, in accordance with paragraph 2 of Art. 173 of the Tax Code of the Russian Federation is subject to reimbursement.
Now let's apply the control ratio of 1.25 as edited by the tax authorities:
RUB 24,000 + (24 720 rubles - - 24 000 rubles) - (19 000 rubles + + 3000 rubles) - 0 rubles. + (RUB 21,700 + + RUB 3,000 - RUB 19,000 - RUB 3,000) - - RUB 0 = RUB 24,000 + 720 rub. - - 22,000 rubles. - 0 rub. + 2700 rub. - - 0 rub. = RUB 5420
As you can see, the result is a completely incomprehensible figure that does not in any way correspond to the amount of VAT to be refunded at the end of the first quarter of 2015.
VAT payable to the budget
It is possible to check whether the amount of VAT payable to the budget is understated in the declaration using the control ratio 1.27.
Note that this ratio is given in a universal form, that is, when the company has not only sales operations (taxed at 18 and 10% rates), but also operations taxed at 0%, as well as operations where it acts as tax agent for VAT. Because of this, it looks quite cumbersome.
Since the majority of VAT payers carry out only sales operations taxed at rates of 18 and 10%, we will present this ratio in a form adapted to such a situation.
It will look like this:
the total amount of VAT calculated taking into account the restored amounts of tax (line 110 of section 3) must be equal to the sum of the total value of VAT on the sales book (line 260 of section 9 + line 270 of section 9) with the value of VAT according to additional sheets of the sales book (line 340 of the appendix 1 to Section 9 + + Line 350 of Appendix 1 to Section 9 - - Line 050 of Appendix 1 to Section 9 - - Line 060 of Appendix 1 to Section 9).
In other words, the total amount of calculated VAT must be equal to the amount of calculated VAT on all invoices reflected in the sales book and additional sheets of the sales book. We think that no one doubts the validity of this ratio. If the total amount of calculated VAT (the value on line 110 of section 3) turns out to be less, this will indicate an understatement of the amount of VAT payable to the budget, shown on line 200 of section 3. After all, its value is determined by subtracting line indicators from line 110 of section 3 190 section 3 (total VAT deductible). Therefore, if the value of line 110 of section 3 is underestimated, the value of line 200 will also be underestimated.
Deductible VAT
To check whether the VAT deductible is overstated, the tax authorities will use the control ratio 1.28. Just like the previous ratio, it is given in a universal form.
If the company carries out only sales operations taxed at rates of 18 and 10%, the ratio of 1.28 will look like this:
the total amount of VAT subject to deduction (line 190 of section 3) must be equal to the sum of the total value of VAT indicated in the purchase book (line 190 of section 8) with total amount VAT on invoices reflected in additional sheets of the purchase book (line 190 of Appendix 1 to Section 9 - - line 005 of Appendix 1 to Section 9).
If the value of line 190 of section 3 turns out to be higher, the VAT deductible is overestimated.