<On filling out sheet 09 of the income tax return and Appendix No. 1 thereto when a CFC receives a profit not exceeding 10 million rubles or a loss>

In sheet 02 of the declaration, you determine the tax base, indicate tax rates, calculate tax and advance payments. This sheet summarizes the summarized data from the annexes you have already completed to sheet 02, other sheets of the declaration, as well as the declaration for the previous reporting period. The procedure for filling out sheet 02 depends on the method of paying advance payments, on the period for which the declaration is submitted, and on whether you have separate divisions. Sheet 02, as a general rule, is filled out by all taxpayers.

New income tax return form

The Federal Tax Service of Russia issued an order dated September 23, 2019 No. ММВ-7-3/ [email protected] “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form” .

Thus, the Federal Tax Service approved a new form of income tax return, the procedure for filling it out and the format for submitting it in electronic form.

[email protected] , which approved the “old” tax return form, was declared invalid

It must be said that the update of the tax return form was dictated by the introduction of numerous changes to the legislation on taxes and fees.

At the end of 2021, organizations must submit an income tax return using a new form.

new income tax return form.

Composition of the income tax return

Let us remind our readers that the declaration must include:

• title page (Sheet 01);
• subsection 1.1 “For organizations paying advance payments and corporate income tax” of section 1 “Amount of tax payable to the budget, according to the taxpayer (tax agent)”;
• Sheet 02 “Tax calculation”;
• Appendix No. 1 “Income from sales and non-operating income” to Sheet 02;
• Appendix No. 2 “Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses” to Sheet 02.

The remaining sheets of the income tax return need to be included in it only if the organization has the appropriate data and indicators to fill out.

Moreover, even if the data is available, the organization does not include in the income tax return for the calendar year subsection 1.2 “For organizations paying monthly advance payments” of Section 1.

And Appendix No. 4 “Calculation of the amount of loss or part of a loss that reduces the tax base” is included in the declaration only for the 1st quarter and calendar year.

Let's look at examples of what mistakes accounting employees make when filling out income tax returns.

If there are separate divisions, Appendix No. 5 to sheet 02 is not filled out

If there are separate divisions, the declaration is submitted for the organization as a whole and for each separate division or for a group of divisions, if the tax to the regional budget for the group as a whole is paid by the responsible division (clause 1 of Article 289 of the Tax Code of the Russian Federation).

The responsible division is the division through which the organization pays tax and advance payments to the regional budget for all separate divisions located in a given region (Clause 2 of Article 288 of the Tax Code of the Russian Federation).

The procedure for submitting an income tax return in the presence of separate divisions

An organization, if it has separate divisions, submits separate declarations (clauses 1, 5 of Article 289 of the Tax Code of the Russian Federation, clause 1.4 of the Procedure for filling out an income tax return):

• for the organization as a whole - at the location of its head unit;
• for each separate division that independently pays tax to the regional budget - at the location of such division. In this case, the declaration for a separate subdivision, as a rule, includes the title page, subsections 1.1 and 1.2 of section. 1 and Appendix No. 5 to sheet 02;
• for each group of separate divisions, if the tax to the regional budget for the group as a whole is paid by the responsible division - at the location of the responsible division.

The declaration is submitted at the end of each reporting period and at the end of the year within the generally established deadlines and, as a rule, in electronic form (clause 3 of Article 80, clauses 1, 3, 4 of Article 289 of the Tax Code of the Russian Federation).

General rules

According to clause 1.4 of the Procedure, an organization that includes separate divisions, at the end of each reporting and tax period, submits to the tax authority at its location a Declaration drawn up for the organization as a whole with the distribution of profits among separate divisions (Article 289 of the Tax Code of the Russian Federation) or for separate divisions located on the territory of one constituent entity of the Russian Federation, when paying income tax in accordance with the second paragraph of clause 2 of Art.
288 of the Tax Code of the Russian Federation (hereinafter referred to as a group of separate divisions). To the tax authority at the location of the separate division, organizations submit a declaration, including the Title Page (Sheet 01), subsection 1.1 of Section 1 and subsection 1.2 of Section 1 (if monthly advance payments are made during the reporting (tax) periods), as well as calculation of the amount tax (Appendix No. 5 to Sheet 02), payable at the location of this separate division.

In accordance with clause 2.8 of the Procedure, if an organization decides to terminate the activities (closing) of its separate division, updated Declarations for the specified separate division, as well as Declarations for subsequent (after closure) reporting periods and the current tax period, are submitted to the tax authority at the location organization, and for an organization classified as the largest taxpayer - to the tax authority at the place of its registration as the largest taxpayer.

In this case, in the Title Sheet (Sheet 01), according to the details “at the location (accounting)”, the code “223” is indicated, and in the upper part of it the checkpoint is indicated, which was assigned to the organization by the tax authority at the location of the closed separate division.

In Section 1 of the above Declarations, the OKTMO code of the municipality on whose territory the closed, separate subdivision was located is indicated taking into account the provisions of clause 4.1 of the Procedure.

Thus, when deregistering a liquidated separate division before the expiration of the deadline for submitting a declaration for the reporting (tax) period, the declaration is submitted to the location and registration of the organization (its head office) with code 223.

The procedure for filling out an income tax return in the presence of separate divisions

Please note that the declarations that must be submitted for the organization as a whole and for separate divisions (groups of divisions) differ both in composition and in the order of completion (clauses 1, 5 of Article 289 of the Tax Code of the Russian Federation, section X of the Procedure for filling income tax returns):

• for the organization as a whole, the total amount of tax (advance payments) is calculated with its distribution among separate divisions;
• for separate divisions, the tax (advance payments) for this division (group of divisions) is reflected.

In this case, first a declaration is filled out for the organization as a whole, and then, on its basis, declarations are generated for separate divisions.

Advance payments for a closed unit

The Federal Tax Service of Russia, in a letter dated July 12, 2010 No. 16-15/073317, indicated that if an organization decides to terminate the activities (closing) of its separate division, payment of advance payments for subsequent reporting periods and tax for the current tax period at the former location of this separate division no division is made.

Considering that income tax returns are compiled on an accrual basis from the beginning of the year, in order to correctly distribute profits across an organization without separate divisions and its separate divisions, the tax base for the organization as a whole for subsequent reporting periods and the current tax period, subject to distribution, is determined without taking into account the tax base of a closed separate division in the amount calculated and reflected in the declaration for the reporting period preceding the quarter (month) in which it was closed.

And in a letter dated February 24, 2009 No. 03-03-06/1/82, the Ministry of Finance of Russia explained that if a separate division is closed after one or two deadlines for paying monthly advance payments for the quarter in which this separate division is closed, then in the specified tax declarations for a liquidated separate division, monthly advance payments can be withdrawn only for unfulfilled payment deadlines and, at the same time, payments for the organization without the separate divisions included in it can be increased by the same amounts.

Thus, for a closed separate division, advance payments are made until the closure of such a division; all subsequent payments are made at the location of the parent organization.

For example, if a separate division is closed on August 13, 2015, the organization must submit an updated tax return for the first half of 2015 and adjust advance payments for August and September 2015.

Filling out a declaration for the organization as a whole

The declaration, which must be submitted at the location of the organization, is filled out in the general manner, taking into account the following features, namely the declaration includes:

• Appendix No. 5 to sheet 02 for each separate division that independently pays tax to the regional budget, including divisions closed during the tax period (clause 10.1 of the Procedure for filling out the income tax return).
• for each group of separate divisions located in the same region (if the tax to the regional budget for this group is paid by the responsible division - clause 2 of Article 288 of the Tax Code of the Russian Federation);
• Appendix No. 5 to sheet 02 on the organization excluding separate divisions

Thus, the declaration for the organization should be filled out in the general manner, additionally including Appendix No. 5 to sheet 02 for each separate division (group of divisions) and for the organization without separate divisions.

Practical situation

Now, having dealt with the main points, let’s consider the order of filling out the lines of Appendix No. 5 to Sheet 02 using a specific example.

Initial data

The separate division was closed on August 13, 2015.

Data for the first half of 2015 are shown in the table.

Table. Indicators of the organization for the first half of 2015

The amount of monthly advance payments payable in the quarter following the current reporting period to the budget of the constituent entity of the Russian Federation (line 310 of Sheet 02 for the half-year of 2015) 8880 rubles.

Filling out the primary declaration for the six months

To make the changes clearer, let us first present the procedure for filling out Appendix No. 5 to Sheet 02 for the first half of 2015 for the head office of the organization and a separate division without taking into account the closure of a separate division. And then - the filling procedure taking into account the closed separate division.

Appendix No. 5 to Sheet 02 for a separate division (primary):

Line 030 - 150,000 rub.

Line 031 - not filled in.

Line 040 - 41.63%.

Line 050 - 62,445 rub. (RUB 150,000 x 41.63%).

Line 060 - 18%.

Line 070 - 11,240 rub. (RUB 62,445 x 18%);

Line 080 - 7610 rub. (line 070 of Appendix No. 5 to Sheet 02 for the first quarter of 2015 + line 120 of Appendix No. 5 to Sheet 02 for the first quarter of 2015).

Line 100 - 3630 rub. (page 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 - line 080 of Appendix No. 5 to Sheet 02 for the half-year of 2015).

Line 120 - 3697 rub. (line 310 of Sheet 02 for the half-year of 2015 x line 040 of Appendix No. 5 to Sheet 02 for the half-year of 2015: 100) (RUB 8,880 x 41.63: 100)

The remaining lines are not filled in.

Appendix No. 5 to Sheet 02 for the head office of the organization (primary):

Line 030 - 150,000 rub.

Line 031 - not filled in.

Line 040 - 58.37%.

Line 050 - 87,555 rub. (RUB 150,000 x 58.37%)

Line 060 - 18%.

Line 070 - 15,760 rub. (RUB 87,555 x 18%);

Line 080 - 10,510 rub. (line 070 of Appendix No. 5 to Sheet 02 for the first quarter of 2015 + line 120 of Appendix No. 5 to Sheet 02 for the first quarter of 2015).

Line 100 - 5250 rub. (line 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 - line 080 of Appendix No. 5 to Sheet 02 for the half-year of 2015).

Line 120 - 5183 rub. (line 310 of Sheet 02 for the half-year of 2015 x line 040 of Appendix No. 5 to Sheet 02 for the half-year of 2015: 100) (RUB 8,880 x 58.37%: 100).

The remaining lines are not filled in.

Filling out an updated declaration for the half-year

So, the separate division was closed on August 13, 2015. There is a need to submit an updated tax return for the first half of 2015 in order to adjust advance payments for August and September 2015.

When filling out an updated declaration for the first half of 2015, only line 120 will be subject to change.

For a separate division in line 120 of Appendix No. 5 to Sheet 02, the total amount of monthly advance payments was 3,747 rubles, therefore, the organization must transfer 1,249 rubles monthly.

In the updated tax return for a separate division, one monthly payment should be left on line 120.

Appendix No. 5 to Sheet 02 for a separate division (updated):

Line 030 - 150,000 rub.

Line 031 - not filled in.

Line 040 - 41.63%.

Line 050 - 62,445 (150,000 x 41.63%).

Line 060 - 18%.

Line 070 - 11,240 rub. (RUB 62,445 x 18%).

Line 080 - 7610 rub. (line 070 of Appendix No. 5 to Sheet 02 for the first quarter of 2015 + line 120 of Appendix No. 5 to Sheet 02 for the first quarter of 2015).

Line 100 - 3630 rub. (line 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 - line 080 of Appendix No. 5 to Sheet 02 for the half-year of 2015).

Line 120 - 1232 rub. (RUB 3,697: 3 months).

The remaining lines are not filled in.

Appendix No. 5 to Sheet 02 for the head office of the organization (updated):

Line 030 - 150,000 rub.

Line 031 - not filled in.

Line 040 - 58.37%.

Line 050 - 87,555 rub. (RUB 150,000 x 58.37%).

Line 060 - 18%.

Line 070 - 15,760 rub. (RUB 87,555 x 18%).

Line 080 - 10,510 rub. (line 070 of Appendix No. 5 to Sheet 02 for the first quarter of 2015 + line 120 of Appendix No. 5 to Sheet 02 for the first quarter of 2015)

Line 100 - 5250 rub. (line 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 - line 080 of Appendix No. 5 to Sheet 02 for the half-year of 2015).

Line 120 - 7648 rub. (5183 RUR + (3697 RUR – 1232 RUR).

The remaining lines are not filled in.

Filling out a declaration for 9 months

Let’s supplement the example with the condition that the tax base for the tax for the nine months of 2015 amounted to 200,000 rubles.

Thus, in Appendix No. 5 to Sheet 02 for a closed separate division, the lines should be filled in in the following order:

Line 030 - 200,000 rub.

Line 031 - 137,555 rub. (RUB 200,000 – RUB 62,445) (tax base for nine months of 2015 – line 050 of Appendix No. 5 to Sheet 02 for the first half of 2015 for a separate division).

Line 040 - 41.63% (the share of the tax base for the separate division is not recalculated and is transferred from line 040 of Appendix No. 5 to Sheet 02 for the six months of 2015 for the separate division).

Line 050 - 62,445 rub. (line 030 – line 031).

Line 060 - 18%.

Line 070 - 11,240 rub. (equal to line 070 of Appendix No. 5 to Sheet 02 for the first half of 2015 for a separate division).

Line 080 - 12,472 rubles. (line 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 for a separate division + line 120 of Appendix No. 5 to Sheet 02 for the half-year of 2015 for a separate division) (RUB 11,240 + RUB 1,232).

Line 110 - 1232 rub. (page 080 of Appendix No. 5 to Sheet 02 for nine months of 2015 for a separate division - line 070 of Appendix No. 5 to Sheet 02 for nine months of 2015 for a separate division).

The remaining lines are not filled in.

The lines in Appendix No. 5 to Sheet 02 for the head office of the organization should be filled in in the following order:

Line 030 - 200,000 rub.

Line 031 - 137,555 rub. (RUB 200,000 – RUB 62,445) (tax base for nine months of 2015 – line 050 of Appendix No. 5 to Sheet 02 for the first half of 2015 according to the OP).

Line 040 - 100% (for the nine months of 2015, the share of the tax base for the organization’s head office will be 100%; due to the fact that the separate division has already been closed).

Line 050 - 137,555 rub. (corresponds to line 031 of Appendix No. 5 to Sheet 02 for the nine months of 2015 for the head office of the organization).

Line 060 - 18%.

Line 070 - 24,760 rub. = 137,555 rub. x 18% (line 050 of Appendix No. 5 to Sheet 02 for 9 months of 2015 for the head office of the organization x line 060 of Appendix No. 5 to Sheet 02 for nine months of 2015 for the head office of the organization).

Line 080 - 23,408 rub. (line 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 for the head office of the organization + line 120 of Appendix No. 5 to Sheet 02 for the half-year of 2015 for the head office of the organization) (15,760 rub. + 7,648 rub.)

Line 100 - 1352 rub. (line 070 of Appendix No. 5 to Sheet 02 for nine months of 2015 for the head office of the organization - line 080 of Appendix No. 5 to Sheet 02 for nine months of 2015 for the head office of the organization).

The remaining lines are not filled in.

Filling out a declaration for a separate division

At the location of the separate division, it is necessary to submit an income tax return for the separate division (group of separate divisions) in the following composition:

• Title page (Sheet 01);
• subsection 1.1 of Section 1;
• subsection 1.2 of Section 1 (if monthly advance payments are made during the year);
• Appendix No. 5 to Sheet 02.

Here are some features of filling out a profit declaration in the OP.

On the Title Page, in the “Checkpoint” field, the checkpoint of the separate unit at the location of which the declaration is being submitted is indicated.

Accordingly, in the field “Submitted to the tax authority (code)” the code of the Federal Tax Service where the declaration is submitted is indicated.

In the field “At location (accounting) (code)” code 220 is indicated. This means that the declaration is submitted at the location of a separate division of the Russian organization.

In the “Organization/separate division” field, the full name of the separate division is indicated.

In subsection 1.1 of Section 1, lines 040 and 050 are not filled in (dashes are placed), because the tax to the federal budget is paid at the location of the parent organization.

If income tax to the budget of a constituent entity of the Russian Federation is due for additional payment, line 070 is filled in. The amount reflected in it corresponds to the value shown on line 100 of Appendix No. 5 to Sheet 02.

If the tax is to be reduced, line 080 is filled in (from line 110 of Appendix No. 5 to Sheet 02).

If the organization pays monthly advance payments, then in subsection 1.2 of Section 1 you need to fill out lines 220-240.

In these lines you need to show 1/3 of the amount reflected in line 120 of Appendix No. 5 to Sheet 02.

Please note that subsection 1.2 is not included in the tax return for the year.

In Appendix No. 5 to sheet 02, data on this division should be transferred from the corresponding Appendix No. 5 to sheet 02 of the main declaration (in particular, the share of profit of a separate division).

How to design each section and applications

The voluminous income tax reporting consists of 9 sheets, various appendices to these sheets and two appendices directly to the declaration itself. However, you do not have to fill out all the forms and submit them. If a legal entity does not have data to include in any part, then it is not included in the annual report.

The following must be filled in:

1. Section 1.
2. Sheet 02, even if all the organization’s indicators are zero. This is possible if there is no activity during the year.
3. Title page.

We will consider below what data is entered on each sheet of the declaration.

Title page

The title page provides basic information about the organization itself: INN and KPP, which are then repeated on each page of the report; name of the organization or separate division; telephone number where you can contact the taxpayer's representative. If reorganization occurred during the reporting period, information about it is also provided.

The title page also contains information on the declaration:

• correction number (submission of the original form is indicated by the symbol “0”);
• tax or reporting period code;
• year;
• code of the tax authority accepting the report;
• code for submitting the declaration at the place of registration;
• the number of pages of the report itself and copies of documents attached to it if necessary.

In addition, the date of completion or submission of the declaration and the seal of the business entity (if any) are indicated on the title page, and the full name is indicated. manager or other authorized person, after which all information provided is certified by his signature.

Section 1

The section contains three subsections:

• 1 - all taxpayers must take it;
• 2 - rented only if the business entity pays monthly advances on profit;
• 3 - included in the annual report if the taxpayer acted as a tax agent for the specified tax.

All these subsections are completed last, based on the data presented in the declaration.

Subsections are characterized, with some variations, by the presence of fields for reflection:

• OKTMO;
• BCC for each payment;
• amounts of tax liabilities.

Each of the transferred subsections must be certified by the signature of the person who signed the title. They must also be marked with the date of completion/submission of the report.

Sheet 02

This section is for tax calculation. It begins with the identification of the taxpayer; codes with explanations are presented here.

If the organization does not belong to a specific category from those proposed, then you need to enter code 01.

Lines 010–020, 030–040 and 050 reflect income, expenses and losses that fall into the specified lines from the corresponding appendices to sheet 02.

Line 060 displays the financial result - profit or loss, which is then adjusted to the indicators from lines 070 “Income excluded from profit” and 080 “Profit of the Bank of Russia...” and falls into line 100 as the tax base.

If the taxpayer suffered losses in previous periods, he fills out line 110. His tax base from line 100 will be reduced by the figure on line 110, and the final base value will fall on line 120.

Lines 140–170 reflect tax rates, while line 171 clarifies the regional legislative act allowing the use of a reduced rate (if any).

Lines 180–200 display the calculated tax amounts by budget level.

Lines 210–230 show accrued advances also broken down by budget.

Lines 240–260 include the portion of income tax paid abroad.

Lines 265, 266, 267 were introduced to reflect the trade fee, the amount of which can be reduced tax.

New lines 268, 269 also appeared to indicate investment deductions.

The amount of tax to be paid additionally or reduced is entered by budget level in lines 270–271 and 280–281, respectively.

Lines 290 to 340 in the final declaration must be left blank. They are intended to reflect advances:

• for the next quarter (290–310);
• for the first quarter of next year (320-340).

Lines 350 and 351 are filled in by participants in regional investment projects that calculate taxes at tax rates that differ from standard ones.

Appendix 1 to sheet 02

The appendix presents indicators characterizing the amount of income received by the taxpayer:

• from implementation;
• non-sales.

Both indicators are given in total and broken down by type of income.

The first indicator is deciphered as follows:

The second indicator is divided into the following types:

Line 040 is the total for income from sales, which is then transferred to field 010 of sheet 02.

For non-operating income, the summary line is line 100, the figure from which will go to line 020 of sheet 02.

Lines 200 (with a breakdown of lines 201, 202, 203), 210, 220 are filled in only by participants of investment partnerships.

Appendix 2 to sheet 02

Here is a detailed breakdown of the expenses incurred during the period:

• related to production and sales;
• non-sales.

The first category is broken down into direct and indirect costs.

To indicate direct expenses, lines 010–030 are intended, which are never filled in by business entities using the cash method:

To reflect indirect expenses, lines 040 (summarizing) and 041–055 (detailing) are needed.

Following them are lines in which data is entered when performing transactions related to the sale of property. Moreover, one that does not apply either to manufactured products or to goods purchased specifically for resale:

Income from the sale of such property should be reflected in line 014 of Appendix 1 to Sheet 02.

The next two pairs of lines will be needed exclusively by securities market participants:

Line 080 is filled in if the taxpayer fills out Appendix 3 to Sheet 02, otherwise it will remain empty. The value from line 350 of Appendix 3 to sheet 02 is transferred to this line.

The values ​​in lines 090, 100, 110 determine the organization’s losses:

Line 120 shows the amount of the premium paid by the buyer of the enterprise as a property complex.

Depreciation data is entered in lines 131–135:

The full amount of all non-operating expenses falls into line 200, which is then deciphered along lines 201 to 206.

The indicator from line 300 is losses equated to non-operating expenses, including those identified in the current period for previous (line 301) and bad debts (302).

When correcting errors from previous periods that did not result in an understatement of the tax base, lines 400–403 are filled in.

Appendix 3 to sheet 02

The application is a calculation of financial results taken into account in a special manner in accordance with the provisions of Art. 264.1, 268, 275.1, 276, 279, 323 Tax Code of the Russian Federation.

These are indicators for the following types of economic activities:

• sale of assets for which depreciation was charged - lines 010–060;
• exercise of the right to claim a debt before the due date of payment - lines 100–150;
• activities carried out by service departments - lines 180–201;
• trust management - lines 210–230;
• realization of the right to plots of land - lines 240–260.

The summary lines are:

• 340 — total revenue,
• 350 — total expenses,
• 360 - losses for the operations specified in the application.

Appendix 4 to sheet 02

The annual declaration and the report for the first quarter must be supplemented with this appendix if the enterprise has the right to carry forward old losses to the current year. The transfer is carried out over the next 10 years after the year of receipt (clauses 1, 2 of Article 283 of the Tax Code of the Russian Federation).

The untransferred balance in the total amount at the beginning of the tax period is shown on line 010. In lines 040 to 130, the resulting losses are detailed for each specific year.

The following are written line by line:

• in line 140 - the income tax base from line 100 of sheet 02;
• in line 150 - the value of the loss, which goes towards reducing the current tax base and is then transferred to line 110 of sheet 02;
• in line 160 - the balance of the uncarried loss at the end of the tax period.

Fields 135, 151 and 161 are needed for reference to show losses received from securities transactions that arose before 2015 and have not been taken into account to date.

Appendix 5 to sheet 02

The presence of separate divisions obliges the organization to properly draw up Appendix 5 to Sheet 02. Information about the amount of tax liabilities attributable to each division is disclosed here. The number of attachments included in the declaration will correspond to the number of separate entities or their groups.

At the very beginning of the application, you must enter the taxpayer code.

Below is another code for making calculations.

The following are fields intended for entering information on the division: its name, the value of the checkpoint, whether it has an obligation to pay tax.

Then there are lines reflecting the tax base (030), its share for a specific division (040) and the regional tax rate (060), on the basis of which the tax and advance payments are calculated, taking into account the tax paid abroad (090), trade tax ( 095, 096, 097) and investment deduction (098).

Appendices 6, 6a, 6b to sheet 02

Appendix 6, including 6a and 6b, is intended for registration by a consolidated group of taxpayers (CGT).

The number of applications 6 must coincide with the number of constituent entities of the Russian Federation in whose territory the participants of the group of groups and their units are located.

The procedure for completing Appendix 6 occurs in the following steps:

1. First, data is provided for one of the participants at the location of the separate division (responsible separate division), through which the payment of tax to the budget of the constituent entity of the Russian Federation is taken into account (TIN, KPP, OKTMO, name).
2. Then, based on the total tax base (030) and the share per participant (040), the total tax amount (070) and the amount accrued to the regional budget (080) are calculated.
3. Taking into account the amount of tax paid abroad (090), the amounts of trade tax (095, 096, 097) and the amount of investment deduction (098), it determines the amount of tax to be paid (100) or to be reduced (110) and the amounts of monthly advance payments are displayed (120 and 121).

Appendix 6a provides information on the amount of tax calculated, subject to payment or reduction, advance payments for each participant based on data on his share.

Appendix 6b reflects information on the income and expenses of the group members who have formed the consolidated tax base for the group as a whole.

Appendix 7

The application consists of sections A, B, C, D and represents a layout for calculating the investment tax deduction.

Sheet 03

Companies paying income in the form of dividends or interest on state and municipal securities and acting as tax agents must draw up sheet 03, consisting of three sections:

• section A - for tax calculation, where income is dividends;
• section B - if the income paid is interest on securities;
• section B - register of income recipients indicating the amounts.

The sheet is compiled for those periods when income was paid by the agent. If no payments are made, it is not included in the declaration. That is, there will be no cumulative total here, which is typical for other parts of the declaration.

Sheet 04

If a business entity has an obligation to calculate income tax at rates other than the traditional 20%, it should include this sheet in the declaration. For the most part, these rates relate to taxes on income from securities interest and dividends. Each sheet is filled out for a specific type of income and the interest rate related to it:

From the proposed codes from 1 to 8, the desired one is selected and entered in the “Type of income” field.

Then for each type you should reflect:

• taxable base - line 010;
• income that reduces the tax base - line 020;
• interest rate, which can take the value 15, 13, 9 or 0% - line 030;
• the amount of the calculated tax liability - line 040;
• the amount of tax on foreign dividends paid and included in the payment of tax in accordance with Art. 275, 311 of the Tax Code of the Russian Federation in previous periods and in the current reporting period;
• the amount of tax accrued in previous reporting periods - line 070;
• the amount of tax calculated from income received in the last quarter (month) of the reporting (tax) period - line 080.

Sheet 05

The sheet contains a calculation of the tax base for transactions, the financial results of which are taken into account in a special manner. The types of transactions to be reflected in this sheet are as follows:

Accordingly, in this field you need to enter the code of the required operation.

The sheet shows the amounts:

• for income - line 010 with decoding in lines 011–014;
• for expenses - line 020, also with a breakdown on lines 021–024;
• profit - line 040;
• adjusting the profit received - line 050;
• the result of the adjustment made - line 060;
• loss or part thereof, if it is possible to reduce the tax base for it - line 080;
• the final result, which represents the tax base for the reflected transactions - line 100.

From the last line the number falls into the line under the same number on sheet 02.

Sheet 06

The sheet is intended for a narrow circle of taxpayers - non-state pension funds. In it, based on the presented income, expenses, placed pension reserves, deductions from income from the placement of reserves and other indicators, the base for calculating the tax is derived.

Sheet 07

This is a report on the intended use of property (including funds), work, and services. Its indicators are formed based on information about the receipts and expenditures of funds within the framework of charitable activities or targeted financing.

This information includes:

Receipt codes are selected from Appendix 3 to the Filling Out Procedure.

Sheet 08

This part is completed for transactions between related parties in respect of which adjustments were made in accordance with the norms of Section V.1 of the Tax Code of the Russian Federation. Here are indicators that adjust the amount of all types of income and expenses of the taxpayer company.

Sheet 09 and Appendix 1 to Sheet 09

Sheet 09 itself represents the calculation of tax on income in the form of profit of a controlled foreign company. It consists of several sections:

In the appendix to sheet 9, the loss is calculated by which it is possible to reduce the base for the presented type of income.

Appendix No. 1 to the declaration

The appendix provides income that is not taken into account when determining the base, and expenses taken into account for tax purposes by certain categories of taxpayers. In columns 1 and 3, respectively, the codes of income and expenses are entered (the required codes are selected from Appendix 4 to the Filling Out Procedure), and in columns 2 and 4 - their amounts.

All income and expenses are not of a massive nature. However, if an economic entity decides to charge depreciation on fixed assets using special coefficients in accordance with Art. 259.3 of the Tax Code of the Russian Federation, then he will have to fill out and submit this application for similar expenses that correspond to codes 669-680.

Appendix No. 2 to the declaration

The application is submitted as part of the annual declaration if the reporting entity acts as a tax agent for the payment of income from transactions related to securities, derivative financial instruments and others listed in Art. 226.1 Tax Code of the Russian Federation.

For each person who received income, a separate certificate or even several are issued.

To fill out the application you will need the following information:

• about the prepared certificate - number, date of its preparation, type (original or corrective);
• the individual who received the income.

Then line by line information is generated on the tax rate, income, deductions, calculated base, amounts of calculated, withheld, paid and unwithheld tax.

If standard income tax deductions are provided, the agent should complete the appropriate subsection for them.

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Filling out an income tax return for a responsible separate division

The declaration for a group of divisions should be completed in the same way as for an individual separate division, taking into account the following features:

• in Appendix No. 5 to sheet 02, in the field “Calculation prepared (code)”, code “4” is indicated (clauses 1.4, 10.1 - 10.11 of the Procedure for filling out the income tax return);
• total indicators are calculated for the group as a whole. In this case, the share of the tax base is determined based on the total indicators of the average number of employees (labor costs) and the residual value of depreciable property for all divisions included in the group (clause 1 of Article 274, clause 2 of Article 288 of the Tax Code of the Russian Federation).

Is it necessary to determine the share of profit of a closed division?

Accountants often have a question: is it necessary to determine the share of profit for a closed separate division for the reporting (tax) period after the closure of the separate division itself?

Let's look at this issue.

In accordance with Art. 288 of the Tax Code of the Russian Federation, taxpayers - Russian organizations with separate divisions, calculate and pay advance payments to the federal budget, as well as tax amounts calculated based on the results of the tax period, at their location without distributing these amounts among separate divisions.

Payment of advance payments, as well as tax amounts subject to credit to the revenue side of the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, is made by taxpayers - Russian organizations at the location of the organization, as well as at the location of each of the separate divisions based on the share of profit attributable to these divisions . This share is determined as the arithmetic average of the share of the average number of employees (labor costs) and the share of the residual value of depreciable property of this division, respectively, in the average number of employees (labor costs) and the residual value of depreciable property, determined in accordance with paragraph. 1 tbsp. 257 of the Tax Code of the Russian Federation, for the taxpayer as a whole.

The Federal Tax Service of Russia in letter dated December 16, 2005 No. 02-4-12/ [email protected] came to the conclusion that in order to distribute the tax base between an organization and its separate divisions, the calculation of the share of the average number of employees and the share of the residual value of depreciable property is carried out without taking into account the indicated indicators for the liquidated separate division.

The Ministry of Finance of Russia in letter dated December 16, 2011 No. 03-05-05-01/97 indicated that the average value of property for tax purposes is determined based on the residual value of the property at the beginning of the first day of each month of the reporting period (that is, 00.00 hours). Consequently, if acquired fixed assets are reflected in accounting as part of fixed assets on March 1 of the current year, their residual value is included in the calculation when calculating the average value of property for the first quarter as of April 1 of the current year.

The Federal Tax Service of Russia for Moscow, in a letter dated December 25, 2006 No. 20-12/114976, indicated that “if one of the separate divisions of the organization is liquidated in the third quarter of 2006, the amounts of calculated advance payments for the fourth quarter of 2006 are distributed for payment to the appropriate budgets of the constituent entities of the Russian Federation at the location of the organization and its operating separate divisions.

When distributing the tax base between an organization and its operating separate divisions, the calculation of the share of the average number of employees and the share of the residual value of depreciable property is carried out without taking into account these indicators for the liquidated separate division.

Thus, it is no longer necessary to determine the share of profit for a closed separate division for the reporting period in which it was closed. For a closed division, the data calculated for the previous reporting period will remain.

For example, if a separate division is closed on August 13, 2015, there is no need to determine the share of the closed separate division in the income tax return for nine months; the data calculated in the declaration for the first half of 2015 will remain for it.