Location of accounting 120. Codes of the new USN declaration: values
Location (accounting): code
When filling out tax returns and calculations on the title page, it is necessary to indicate the code of the place of submission of the declaration (calculation) to the tax authority. How to find out the code at the location (accounting)? To do this, you need to refer to the procedure for filling out the corresponding declaration or calculation.
We will tell you about the codes at the location (accounting) used in 2020 when submitting the main tax returns and calculations in our consultation and highlight the most typical codes.
VAT
In the indicator "At the location (registration) (code)" of the VAT tax return, the codes are indicated, which are given in Appendix No. 3 to the Procedure approved by the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3 / [email protected]:
Code | Name |
---|---|
116 | At the place of registration of an individual entrepreneur as a taxpayer |
213 | At the place of registration of the organization as the largest taxpayer |
214 | At the place of registration of an organization that is not the largest taxpayer |
215 | At the place of registration of a legal successor who is not the largest taxpayer |
216 | At the place of registration of the legal successor who is the largest taxpayer |
227 | At the place of registration of a participant in an investment partnership agreement - a managing partner responsible for maintaining tax accounting |
231 | At the location of the tax agent |
250 | At the place of registration of a taxpayer when performing a production sharing agreement |
331 |
Please note that, both in the VAT declaration and in other declarations and calculations, the accounting codes for the location for individual entrepreneurs and organizations are different.
Income tax
The codes of places for filing a tax return on corporate income tax are given in Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service of Russia dated September 23, 2019 N ММВ-7-3 / [email protected]:
Code | Name |
---|---|
213 | |
214 | |
215 | |
216 | |
218 | At the place of registration of the responsible member of the consolidated group of taxpayers |
220 | |
223 | At the location (accounting) of a Russian organization when submitting a declaration for a closed separate subdivision |
225 | At the place of registration of an organization that received the status of a participant in a project to carry out research, development and commercialization of their results in accordance with the Federal Law "On the Skolkovo Innovation Center" |
226 | At the place of registration of an organization carrying out educational and (or) medical activities |
228 | At the place of registration of an organization - a participant in a regional investment project |
229 | At the place of registration of a non-profit organization that submits a tax return only for the tax period |
231 | At the location of the tax agent - organization |
234 | At the place of registration of a theater, museum, library, concert organization, which are budgetary institutions |
235 | At the place of registration of a tax agent providing information on income paid to individuals |
236 | At the place of registration of the organization providing social services to citizens |
237 | At the place of registration of an organization that received the status of a resident of the territory of advanced socio-economic development |
238 | At the location (accounting) of an organization recognized as a controlling person of a foreign company |
239 | At the place of registration of an organization carrying out tourist and recreational activities on the territory of the Far Eastern Federal District |
246 | At the place of registration of a museum, theater, library, the founders of which are constituent entities of the Russian Federation or municipalities |
249 | At the place of registration of an organization - a participant in a special investment contract |
Calculation of insurance premiums (RSV): at the location (accounting) (code)
The field "At the location (accounting) (code)" of the calculation of insurance premiums is filled in in accordance with the codes given in Appendix No. 4 to the Procedure approved by Order of the Federal Tax Service of Russia dated September 18, 2019 N ММВ-7-11 / [email protected]:
Code | Name |
---|---|
112 | At the place of residence of an individual who is not recognized as an individual entrepreneur |
120 | |
121 | At the place of residence of the lawyer who established the lawyer's office |
122 | At the place of residence of a notary in private practice |
124 | |
214 | At the location of the Russian organization |
217 | At the place of registration of the legal successor of the Russian organization |
222 | At the place of registration of a Russian organization at the location of a separate subdivision |
240 | At the location of the legal entity - (head) of the peasant (farm) economy |
335 | |
350 | At the place of registration of the international organization in the Russian Federation |
Form 6-NDFL: codes by location 2020
On the line "At the location (accounting) (code)", the code of the place of submission of the calculation by the tax agent shall be indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service No. ММВ-7-11 / dated 14.10.2015 [email protected] Location codes (accounting) in 6-NDFL apply as follows:
Code | Name |
---|---|
120 | At the place of residence of an individual entrepreneur |
124 | At the place of residence of a member (head) of a peasant (farm) economy |
125 | At the place of residence of the lawyer |
126 | At the place of residence of the notary |
213 | At the place of registration as the largest taxpayer |
214 | At the location of a Russian organization that is not the largest taxpayer |
215 | At the location of the legal successor who is not the largest taxpayer |
216 | At the place of registration of the legal successor who is the largest taxpayer |
220 | At the location of a separate subdivision of a Russian organization |
320 | |
335 | At the location of a separate subdivision of a foreign organization in the Russian Federation |
Corporate property tax
The codes for the submission of a tax return for property tax of organizations are affixed in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated August 14, 2019 No. CA-7-21 / [email protected]:
Codes at the place of registration: UTII 2020
The code of the place of submission of the tax declaration for UTII is indicated in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated June 26, 2018 No. ММВ-7-3 / [email protected]:
Code | Name |
---|---|
120 | At the place of residence of an individual entrepreneur |
214 | At the location of a Russian organization that is not the largest taxpayer |
215 | At the location of the legal successor who is not the largest taxpayer |
245 | At the place of business of a foreign organization through a permanent establishment |
310 | At the place of business of the Russian organization |
320 | At the place of business of an individual entrepreneur |
331 | At the place of business of a foreign organization through a branch of a foreign organization |
Declaration on the simplified tax system: code at the location (accounting)
The code of the place of submission of the declaration under the simplified taxation system to the tax authority at the place of registration of the taxpayer is indicated in accordance with Appendix No. 2 to the Procedure approved by the Order of the Federal Tax Service of February 26, 2016 No. ММВ-7-3 / [email protected]:
When drawing up various declarations and reports, some of the data is entered by taxpayers in encoded form. For example, when forming a declaration on imputation, entrepreneurs indicate the accounting code at the location for an individual entrepreneur. And when compiling f. The 6-NDFL code at the location is filled in depending on the address of data submission.
The encoded indicators are approved by the tax authorities and cannot be entered arbitrarily. Where to get the values? In which lines should the data be entered? We will figure out in more detail how to fill in the code of the place of registration in the UTII declaration and the code at the place of registration in 6-NDFL. We will also consider the principles of reflecting these indicators in some other reporting forms.
Why do you need a code at the place of registration for UTII 2018
When transferring to imputation of all activities or its individual areas, the taxpayer must submit a declaration to the territorial division of the IFTS. This obligation applies to both legal entities and entrepreneurs, provided that the designated special regime is used. If an entity is simultaneously working on several tax systems, it will be necessary to draw up separate reports. The list of forms differs depending on the modes.
The current form of the imputation declaration for 2018 was approved by the Federal Tax Service in Order No. ММВ-7-3 / [email protected] of 07/04/14 Here is the form of the document, as well as the procedure for its preparation with a breakdown of requirements by sheets and sections. When the declaration is filled out, at the location (accounting) the code is affixed in accordance with the values \u200b\u200bin Appendix 3 of the Order. Information is indicated in a special column on the title of the report. At the same time, the data is entered into other lines according to the current procedure.
Note! Since the coding of indicators is necessary to simplify the reporting processing procedure, all taxpayers of imputation are required to fill in these lines, without exception. The error-free entry of values \u200b\u200bwill help not only tax authorities to quickly spread the data, but also protect the company from specifying incorrect information.
How to enter in the declaration the code at the place of registration for UTII in 2018
To correctly report to the tax authority, the code for the location (accounting) is indicated in the corresponding line. The indicator is entered in digital format according to Appendix 3 and is filled in from left to right. Dashes, zeros, or no data in cells are not allowed. Why?
First of all, for the reason that any imputed taxpayer must first register with the IFTS. And it doesn't matter what kind of legal status we are talking about - a legal entity or an individual entrepreneur. To transfer activities to UTII, you must first submit an application to the tax office. And only after obtaining the appropriate permission, the use of this special mode is allowed. Since reporting on imputation is submitted at the place of business, the values \u200b\u200bof indicators have been developed to clarify the responsible control body.
Values \u200b\u200bof accounting codes (places of presentation) for the UTII declaration:
- 120 - indicated by those entrepreneurs who submit a declaration to the tax authorities at their address.
- 214 - code 214 at the location (accounting) is intended to be indicated by Russian legal entities that are not recognized by the largest taxpayers.
- 215 - intended for successor companies that are not recognized by the largest taxpayers.
- 245 - indicated by foreign companies when submitting a declaration to the address of conducting imputed activities through a representative office (permanent).
- 310 - indicated by Russian companies when submitting a declaration to the address of conducting the imputed activity.
- 320 - code at the place of registration 320 in UTII, or rather in the declaration on imputation, is used in the case of submitting a report to the address of conducting activities in a special regime.
- 331 - indicated by foreign companies when submitting a declaration to the address of conducting imputed activities through a branch of such a business entity.
Note! The imputed registration code at the location for the LLC and the individual entrepreneur will be different. After all, the accounting of an individual entrepreneur is carried out with reference to the address of his residence (120) or the place of actual conduct of the imputed business (320). At the same time, the accounting of legal entities will depend on whether it is a Russian company or a foreign one; whether the company is considered the largest taxpayer, and whether reorganization procedures were carried out.
What is the location code (accounting) in 6-NDFL
A report called 6-NDFL is mandatory for all income tax agents. The current form was approved by the tax authorities in its Order No. ММВ-7-11 / [email protected] dated 10/14/15, In addition to the document (Appendix 1), the general procedure for entering information (Appendix 2), the rules for submitting in electronic format (Appendix 3), as well as the coded values \u200b\u200bof mandatory indicators are presented here.
In 2018, the code at the location in 6-NDFL is filled in on the basis of supplementary Appendix 2 to the main Appendix 2. The values \u200b\u200bof this form requisite differ depending on the territorial subdivision of the IFTS that registered the tax agent. At the same time, some data coincide with the codes for the UTII declaration, while others are added. For example, the location (accounting) code 120 for the IP address of residence is the same. And added values \u200b\u200b124-126, intended for introduction by heads of peasant farms, as well as lawyers, notaries.
How to fill in the 6-NDFL code at the location (accounting)
Entering the value of the required territorial code is carried out by the tax agent on the title f. 6-NDFL. The indicator is in digital format and consists of three characters. Data is indicated from left to right. Let's take a closer look at how this props is filled in.
Values \u200b\u200bof place codes for f. 6-NDFL:
- 120 - used by entrepreneurs for tax registration at their residence address.
- 124 - applied by the heads / members of peasant farms during tax registration at their residence address.
- 125 - indicated by lawyers during tax registration at their residence address.
- 126 - used by notaries for tax registration at their residence address.
- 213 - used by legal entities in tax accounting as the largest taxpayer.
- 214 - in 6-NDFL, the location code 214 is indicated by ordinary companies, not the largest ones.
- 215 - intended to be indicated by legal successors (not the largest ones) to provide the form at the address of their location.
- 216 - for insertion by the legal successors recognized as the largest.
- 220 - affixed by Russian OP when submitting 6-NDFL to the address of such units.
- 320 - the individual entrepreneur is indicated when submitting the form to the address of doing business. For example, when presenting data on personnel engaged in imputed activities.
- 335 - intended to be indicated by foreign OP when submitting the form to the address of the location of such divisions.
Note! Until March 25, 2018, the indicator at the location of accounting with code 212 was valid for ordinary enterprises. After that date, the value was replaced with code 214.
РСВ - code at the location (accounting)
The current form of a single calculation of insurance premiums was approved by the Federal Tax Service in Order No. ММВ-7-11 / [email protected] dated 10.10.16. The indicators of the codes are contained in Appendix 4 to Appendix 2, where the procedure for compiling EPCB is determined. Values \u200b\u200bvalid for 2018 are as follows:
- 112 - when submitting data at the address of residence by an individual, not an individual entrepreneur.
- 120 - when submitting a report to the individual entrepreneur at the address of his residence.
- 121 - when submitting information by a lawyer who has his own lawyer's office, at the address of his residence.
- 122 - when submitting a report by a private practicing notary at his / her residence address.
- 124 - upon submission of the calculation by the head / members of the farm at the address of their residence.
- 214 - used by ordinary Russian companies when submitting a report to the address of its location.
- 217 - intended for the legal successors of domestic firms.
- 222 - used by the OP of Russian companies when submitting a report to the address where such units are located.
- 335 - used by the OP of foreign companies when submitting a report to the address of the location of such divisions.
- 350 - applied by international structures when submitting a calculation to the address of the tax accounting of such organizations.
Declaration according to the simplified tax system - code at the location (accounting)
The form in force in 2018 was approved by the Federal Tax Service in Order No. ММВ-7-3 / [email protected] dated 26.02.16. The indicators of the codes are presented in Appendix 2 to Appendix 3, which regulates the procedure for preparing this report. The rules for entering codes are similar to those given above. For 2018, the following values \u200b\u200bare relevant:
- 120 - is used by entrepreneurs on a simplified system when submitting a report to the IFTS at their address.
- 210 - common location code 210 is used by all Russian companies when submitting a declaration to their address.
- 215 - intended for assignees who are not the largest.
How to find out the code at the location (accounting)?
It is most reliable to look at the meaning of the code directly in the regulatory documents. The current versions of legislative acts are contained on special accounting websites. If a legal entity or individual entrepreneur fills out a report electronically, the software modules already contain built-in indicators. It only remains to choose the one you need depending on the category of the taxpayer or tax agent. When entering the code, be guided by the type of report and the type of subject registration.
How to draw up and submit a declaration for UTII. The procedure for filling out the UTII declaration for an individual entrepreneur at the place of residence or at the place of registration.
Question:We carry out the activities of UTII in one municipality - Novosibirsk OKTMO is one, but in different districts of Novosibirsk. Each district has its own IFTS, but since OKTMO is one thing, we can choose the IFTS for the first time of registration as a UTII payer. We have the IFTS where we report on UTII and the IFTS at the place of residence of the individual entrepreneur the same thing. It turns out the IFTS where we report can be attributed to code 320 - at the place of business of the individual entrepreneur and to code 120 - at the place of residence of the individual entrepreneur. in the declaration on UTII on the title page in the field "at the place of registration (code)", which code should be put: 320 - at the place of business of the individual entrepreneur or 120 - at the place of residence of the individual entrepreneur?
Answer:Since registration at the place of implementation of the UTII activity and at the place of registration at the place of residence of the entrepreneur was carried out in one inspection, then in the UTII declaration it is necessary to put the code at the place of registration "120 - at the place of residence of an individual entrepreneur." This procedure is the same for both individual entrepreneurs and legal entities.
Justification
How to draw up and submit a declaration for UTII. At the place of registration
Indicate the code of the place of submission of the declaration on the line "at the place of registration" The codes are listed in Appendix 3 to the Procedure approved by order of the Federal Tax Service dated 04.07.2014 No. ММВ-7-3 / 353. Consider the following when doing this. If an organization reports at its location and submits one declaration (including with several sections 2) - enter code 214. If the organization reports not at its location, but at the place of business on UTII, enter code 310. Such explanations are contained in the letter of the Federal Tax Service dated 05.02.2014 No. GD-4-3 / 1895.
Alexander Sorokin answers,
deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“CCP should be used only in cases where the seller provides the buyer, including his employees, with a deferral or installment plan for payment for their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, works, services. If the organization issues a cash loan, receives a return of such a loan, or receives and returns a loan itself, do not use the cashier. When exactly you need to break a check, see
The STS declaration is quite easy to fill out. In this article, we talk about filling out this tax document line by line. To avoid complications, we will give examples for the main declaration lines.
The STS declaration is quite easy to fill out. Reporting persons will have to complete a title page and several sections. Below we will tell you about the line-by-line filling of this tax document. To avoid complications, we will give examples for the main declaration lines. There are tasks with solutions and calculations for both individual entrepreneurs and companies.
All cost indicators (tax, income, losses) must be written in full rubles using mathematical rounding. For example, income of 40,600.51 rubles is rounded up to 40,601 rubles. But the income of 40,600.38 rubles is rounded down and costs up to 40,600 rubles.
The declaration must be numbered - each page is assigned a sequential number, starting from the title page. The first sheet will have a number like "001", and the eleventh sheet should be designated as "011". In no case should you make corrections using a "stroke" (clerical putty). In the upper field of each page, above the section heading, you need to enter the TIN and KPP, if any.
Title page
In the title page, in particular, you need to indicate the following information:
- Adjustment number. The number "0" means that the declaration is primary. A refinement can be detected if the field contains a number other than zero (for the fourth refinement, the number is “4”, for the third - “3”, etc.).
- Tax period code (for continuing companies, select code 34).
- Tax office code (take it from the registration notification. If the notification is not at hand, the tax authority code can be found on the FTS website).
- The code of the place of submission of the declaration (120 - for individual entrepreneurs; 210 - for organizations).
- The full name of the enterprise or the full name of the businessman (Limited Liability Company "Elka", Individual Entrepreneur Senkin Artemy Stepanovich).
- OKVED code. It can be easily found in the extract from the Unified State Register of Legal Entities (EGRIP) or determined by the classifiers of OKVED. An extract from the Unified State Register of Legal Entities can be obtained by sending a request to the Federal Tax Service via the Internet or by visiting in person. Persons combining several modes must indicate OKVED corresponding to their type of activity on the USN.
- The digital code of the reorganization or liquidation form (leave it blank if there were no specified circumstances).
- TIN / KPP of the reorganized organization (if there were relevant circumstances).
- Telephone number.
- How many pages does the declaration have?
- How many sheets are there in supporting documents?
All possible codes involved in the declaration are in the appendices to the filling procedure.
For signers of the declaration, the codes are assigned: "1" - if the signature is put by the head or individual entrepreneur, "2" - if the signature in the declaration belongs to the representative of the taxpayer.
Section 1.1
Although sections 1.1 and 1.2 of the declarations follow immediately after the title page, they must be completed after the data has been reflected in the following sections. This is explained by the fact that these sections are, as it were, summary and collect the final data from the remaining sections.
Section 1.1 will be needed only for taxpayers working on the STS "income".
In line 010, however, as in lines 030, 060, 090, it is supposed to indicate OKTMO. The last three lines indicated are filled in only when the address is changed.
OKTMO occupies eleven cells in the declaration. If there are fewer numbers in the code, dashes are placed in the unoccupied cells (to the right of the code).
In line 020, the accountant enters the amount of the tax advance for the first three months of the year.
The payer enters the advance for the half-year in line 040. Do not forget that the advance for the first quarter must be deducted from the amount of the advance for the half-year (otherwise, an overpayment will occur). By the way, the advance payment is supposed to be paid no later than July 25th.
During a crisis or idle period, a situation is likely when the advance payment for the first quarter will be greater than the one calculated for the six months (due to a decrease in income). This means that the amount to be reduced will turn out - it is written in the line with the code 050. For example, for the first quarter, LLC Elka sent an advance payment of 2,150 rubles, and at the end of the half-year, the advance is only 1,900 rubles. This means that you do not need to pay anything, and in line 050 the accountant of Yolka LLC will write 250 (2,150 - 1,900).
The algorithm for filling in line 070 is similar to the algorithm for line 040, only information is entered here for 9 months. Line 080 stores information about the tax reduction for 9 months.
Line 100 sums up the year and fixes the amount of tax to be debited from the current account in favor of the FTS. Line 110 is useful if advances exceed the tax amount for the year.
LLC "Elka" by the end of 2016 must send a "simplified" tax in the amount of 145,000 rubles to the budget. However, during the quarters, advances were made in the amount of 14,000 rubles, 18,500 rubles and 42,300 rubles. This means that in total, Elka LLC will have to pay 70,200 rubles (145,000 - 14,000 - 18,500 - 42,300).
Section 1.2
Fill in section 1.2 if your object is "income minus expenses".
The principle of filling it out completely repeats the principle of filling in section 1.1.
Lines 010, 020, 060, 090 contain OKTMO.
Lines 020, 040, 070 record tax advances. The timing of their payment does not depend on the object of taxation - this is always the 25th.
In lines 050 and 080, entries are made if, before that, payments to the budget exceeded the advance for the current period.
The only difference between the described section and section 1.1 is line 120. It is necessary to indicate the amount of the minimum tax (1% of income) in it. For example, with an annual income of 10,000 rubles and an expense of 9,500 rubles, the tax payable for OOO Elka will be only 75 rubles ((10,000 - 9,500) x 15%). If you calculate the minimum wage, you get 100 rubles (10,000 x 1%). LLC "Elka" must pay exactly the minimum tax, naturally, reducing it by the amount of advances. If the company had advances in the amount of 30 rubles, then in line 120 the accountant will indicate 70 (100 - 30).
If advances for three quarters of the year exceed the minimum tax, line 120 is crossed out.
Section 2.1.1
So, it is advisable to fill out a declaration on the simplified tax system starting from this section.
On line 102, you must indicate one of two signs of a taxpayer:
- code "1" - for firms and individual entrepreneurs with employees;
- code "2" - exclusively for individual entrepreneurs without employees.
Lines 110-113 collect information about income for the first quarter, six and nine months, a year. The main principle: all income and expenses are recorded on an accrual basis. Let us show, using the example of Elka LLC, what cumulative income is. Initial data on income: I quarter - 13 976 rubles, II quarter - 24 741, III quarter - 4 512 rubles, IV quarter - 23 154 rubles. To fill in lines 110-113, the accountant of Elka LLC will add the current one to the previous value. So, in line 110 the accountant will write 13 976, in line 111 - 38 717 (13 976 + 24 741), in line 112 - 43 229 (38 717 + 4 512) and in line 113 - 66 383 (43 229 + 23 154 ).
The tax rate is fixed in lines 120-123.
Line 130 records the tax advance for the first quarter. Lines 131-133 reflect advances and tax. How to calculate them is indicated directly in the declaration form to the left of the corresponding line.
In lines 140-143, entries are made about the amounts of insurance premiums, sick leave and payments for voluntary personal insurance. An accountant of any company is obliged to remember that the amount of tax and advances can be legally reduced by the amount of the indicated expenses, but not more than 50%. LLC "Elka" has calculated the annual tax, and it is equal to 74 140 rubles. Contributions for employees amounted to 68,324 rubles, and the hospital director of Kopeikin Stas Igorevich was 17,333 rubles. Total expenses amounted to 85 657 rubles (68 324 + 17 333). The accountant of Elka LLC decided to exercise legal rights and reduced the tax. To do this, the accountant Olkina S. T. calculated half of the amount of expenses, it turned out 42 829 rubles (85 657: 2). The amount received is more than half the tax (74,140: 2 \u003d 37,070). This means that Olkina S. T. can reduce the tax by only 37,070. The budget of OOO Elka will have to pay 37,070 (74,140 - 37,070). In line 143, the accountant will enter the amount 37,070, and not 42,829.
We add that individual entrepreneurs in lines 140-143 reflect contributions for themselves. Individual entrepreneurs have a special advantage - the tax can be reduced by 100% of the contributions transferred to the budget. IP Semechkin V.O. (without employees) for the year, according to preliminary calculations, must send 36,451 rubles to the budget, the contributions paid amounted to 17,234 rubles (this is the amount that Semechkin paid). IE Semechkin V.O. reduced the tax on contributions (by 17,234) and transferred 19,217 rubles (36,451 - 17,234) to the IFTS.
Section 2.1.2
If you pay a trade fee then this section is for you.
All incomes are noted in lines 110-113. Necessarily a cumulative total. For which period to fix the income, the explanation to the line indicated in the declaration form will prompt.
Also, as in section 2.1.1, taxpayers who have ceased their activities or lost the right to work on the "simplified tax" duplicate income for the last reporting period in line 113, and the tax is repeated in line 133.
Similar to section 2.1.1, in line 130, you need to indicate the tax advance for the first three months of the year, and in lines 131-133 - payments for the following periods. The accountant will see the calculation formula directly under the indicated lines in the declaration form.
In lines 140-143, it is necessary to indicate the amount of payments, the list of which is presented in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation. It is on these payments that you can significantly reduce the tax. But there is a limitation: it is lawful to reduce the tax by no more than 50% of the specified payments. LLC "Elka" has calculated the annual tax, and it is equal to 74 140 rubles. Contributions for employees amounted to 68,324 rubles, and the hospital director Kopeikin Stas Igorevich amounted to 17,333 rubles. Total expenses amounted to 85 657 rubles. The accountant of Elka LLC decided to exercise legal rights and reduced the tax. To do this, accountant Olkina S. T. calculated half of the amount of contributions and sick leave, it turned out 42 829 rubles (85 657: 2). The amount received exceeds half of the tax (74,140: 2 \u003d 37,070). This means that Olkina S. T. can reduce the tax by only 37,070. The budget of OOO Elka will have to pay 37,070 (74,140 - 37,070). In line 143, the accountant will enter the amount 37,070, and not 42,829.
Enter the trade tax directly on lines 150-153. Please indicate the fee here if it has already been paid. Lines 160-163 will tell you the amount of the trade tax that makes the tax less and advances on it. Depending on the indicators, these lines can take on different values. Which ones, the formula under the lines in the declaration will tell you.
Section 2.2
If you pay tax on the difference between income and expenses, then this section is for you. Let's briefly describe the lines to be filled in. Remember that the data is calculated and recorded on an accrual basis.
Lines with codes 210-213 - income for the reporting periods.
Lines with codes 220-223 - expenses, a list of which is given in Art. 346.16 of the Tax Code of the Russian Federation.
Line with code 230 - loss (its part) for the past tax periods. By declaring a loss, you can legally lower your tax base.
Lines with codes 240-243 - tax base. Let's say the income of SOVA LLC was 541,200 rubles, expenses - 422,000 rubles, the loss of the previous period - 13,400 rubles. The accountant of SOVA LLC calculated the tax base: 541,200 - 422,000 - 13,400 \u003d 105,800 rubles.
If at the end of the year an amount with a minus sign was obtained, the amount of the loss should be indicated in lines 250-253. Let's say the income of SOVA LLC amounted to 422,000 rubles, expenses - 541,200 rubles. The accountant of SOVA LLC calculated the tax base: 422,000 - 541,200 \u003d - 119,200 rubles. The result is a loss.
Lines with codes 260-263 - tax rate (most often 15%).
Lines with codes 270-273 are tax advances.
Line with code 280 is the minimum tax amount. It is not paid if it turns out to be lower than the tax according to the simplified tax system. In 2016, SOVA LLC received an income of 470,000 rubles, and confirmed expenses amounted to 427,300 rubles. Accountant Filina A. Yu. Calculated the tax: (470,000 - 427,300) x 15% \u003d 6,405 rubles. Further, Filina A. Yu. Calculated the minimum tax: 470,000 x 1% \u003d 4,700 rubles. As you can see from the calculations, the minimum tax is less than the accrued tax. Therefore, the accountant of SOVA LLC will transfer 6 405 rubles to the FTS account (provided that there were no advance payments earlier).
Section 3
Most companies, and even more so individual entrepreneurs, are unlikely to deal with this section. After all, the third section is filled in by those who become the recipient of targeted funds (clauses 1, 2, article 251 of the Tax Code of the Russian Federation).
All funds are divided by codes (codes are available in the appendix to the order of filling).
In columns 2 and 5 of section 3, the accountant notes:
- specific date of receipt of funds or any property;
- the term of use of material assets declared by the transferring party. If the period of use is not defined, then columns 2 and 5 remain empty.
In columns 3 and 6, you need to indicate the amount of funds received earlier than the reporting year with different periods of use.
If the company has spent funds not for their intended purpose, they will have to be reflected in column 7.
The final stage of filling out section 3 will be summing up. There is a special line for this at the bottom of the page.
At first glance, it may seem that only a professional can fill out a declaration under the simplified tax system. But if you spend a little time and arm yourself with the instructions given, everything will not be so difficult. In this article, we have deciphered all the sections line by line and provided examples of calculations.
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