How to fill empty rows with the values ​​above in Excel

All organizations that pay income tax submit a profit declaration. This declaration contains a large amount of information, in particular about the organization’s intentions to make advance payments for the above tax. Information about such advances is entered in line 210 of the income tax return. From this article you can glean the following information about filling out this line:

1. In what order is data entered in line 210;
2. What features and nuances should be taken into account when filling out line 210;
3. What mistakes can be made when filling out line 210.

The procedure for filling out line 210 when making quarterly advance payments

Quarterly advance payments for income tax are reflected in line 210 of the reporting document as follows:

1. In the first quarter, a dash is placed in the field;
2. In the second quarter (when filling out a semi-annual declaration), data from sheet 02 of line 180 of the declaration for the previous, that is, the first quarter is transferred to the specified line;
3. In the third quarter (in the declaration for 9 months), information from line 180 of the semi-annual reporting is entered into line 210;
4. In the annual declaration, line 210 is filled out from line 180 of the reporting for 9 months.

The remaining lines 210 in the “profitable” declaration

First, line 210 is in subsection 1.2:

Now the BCC for advance payments to the regional budget is: 182 1 01 01012 02 1000 110.

Read more about the BCC for income tax here.

Secondly, the 3rd appendix to sheet 02 contains such a line:

This sheet is filled out for transactions accounted for in a special manner: sale of fixed assets, assignment, service industries and farms, trust management, etc.

The remaining lines 210 are completely specific. One of them is on sheet 06, which is prepared by non-state pension funds:

And two more in the appendices to sheet 09 - on the profits of controlled foreign companies:

ConsultantPlus experts have prepared a sample for filling out an income tax return. You can download it by signing up for free demo access to the K+ system:

The procedure for filling out line 210 when making monthly advance payments for income tax

When making monthly advance payments, the procedure for filling out line 210 differs from the previous method. In this situation it looks like this:

1. In the declaration for the first quarter, line 210 is filled in with data from line 320 of the declaration for 9 months of the previous reporting period.
2. In the half-year declaration, line 210 is filled in with the sum of lines 180 and 290 taken from the declaration for the first quarter.
3. Line 210 of the declaration for 9 months is filled in with the sum of lines 180 and 290 of the previous declaration;
4. The annual declaration on line 210 is filled out similarly to the previous two, that is, the sum of lines 180 and 290 of the declaration for 9 months is taken.

Page 210 income tax return for monthly tax payment

Firms that pay advances on profits monthly, but within the framework of quarterly reporting, are guided by the calculated tax indicators recorded in the declaration of previous periods:

Example:

prepares a declaration with quarterly tax reporting on profits and monthly transfer of advance payments. Compiling a report for the 1st quarter. 2019, the accountant relies on data from the profit declaration for 9 months. 2018, where:

• line 320 includes a tax charge of 120,000 rubles, calculated at a rate of 20% on profit in the amount of 600,000 rubles,
• and in lines 330 – 18,000 rubles, 340 – 102,000 rubles, i.e. indicators of income tax accrual for budgets.

The tax amount from line 320 of the report for 9 months. 2021 must be transferred to line 210 DNNP for 1 sq. 2021 Since the value of line 210 is formed by data from lines 220 and 230, which is an additional check of the correctness of data entry, they should include indicators from lines 330 and 340 from the declaration for 9 months. 2021.

This will appear in the document like this:

The procedure for filling out line 210 when calculating advance payments from the actual profit of the enterprise

The principle of filling out line 210 when calculating advance payments from the organization’s actual profit is similar to the principle of indicating quarterly payments in the declaration, however, there is still a slight difference. Since profit-oriented enterprises calculate advance payments on a monthly basis, and accordingly fill out an income tax return on a monthly basis, the scheme for entering information in line 210 during the year looks like this.

Where is line 210

Line 210 of the profit declaration refers to sheet 2 of the form and is located on its continuation, that is, on the second page.

Filling out all lines of the income tax return is subject to uniform rules, approved. by order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected] (as amended by the order of the Federal Tax Service dated September 11, 2020 No. ED-7-3/ [email protected] ). Let us outline the main ones:

• The line is filled from left to right with the corresponding indicator values, and the text fields are filled with capital printable characters. In blank fields we put dashes. This requirement can be ignored and the fields simply left blank if the declaration is filled out on a computer and not by hand.
• In empty lines for which there is no data at all, it is necessary to put dashes in each field.

The completion of line 210 of the profit declaration is influenced by the method of calculating advance payments used by the organization. The procedure for their calculation is determined by Art. 286 Tax Code of the Russian Federation.

Read more about the methods for calculating advance payments in the material “The procedure for calculating and paying advances on income tax.”

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

Next, we will consider the procedure for entering data into line 210 of the income tax return in each option for calculating advances.

The most common errors in filling out line 210

Accountants of large, medium and small enterprises often submit imperfect declarations. There are different shortcomings, but in this article we will consider the main errors associated with filling out line 210. However, filling out line 210 is incorrect only when other declaration indicators are incorrectly calculated.

Statistics show that often all mistakes made are related to the payment of monthly advance payments. The fact is that when establishing the size of the indicator, the calculation is carried out on the basis of two lines - the amount of monthly advance payments and the amount of accrued and paid taxes in the previous period. Accountants often forget to summarize these indicators. Also, it was previously mentioned that additionally accrued income tax, or rather advance payments, should also be taken into account in this line. If for some reason the report still contains such an error, then it is likely that the tax office will fine you for a violation in the amount of 20% of the amount intentionally unintentionally hidden. Also, based on the results of a desk audit, erroneous information on line 210 may lead to tax authorities demanding additional information, explanations in the form of an explanatory note, as well as documents confirming the amount and timeliness of payment of tax advances.

What amounts do we enter in line 210 quarterly and annually?

On page 210 of sheet 02, record the total amount of all accrued advance payments that should have already been paid since the beginning of the year. These include monthly advances and additional payments/reductions for previous quarters.

ATTENTION! Line 210 reflects accrued, rather than actually paid, advances.

1. Payment of advances based on quarterly results.

If advances are quarterly. With this method, data is entered into line 210 as follows:

Thus, organizations that pay only quarterly advance payments do not fill in line 210 in the declaration for the 1st quarter, but put a dash in it, and in the remaining quarters transfer data from line 180 of Sheet 02 for the previous quarter to it.

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2. Payment of advances monthly from actual profits.

For organizations that calculate advances from actual profits, the algorithm for filling out line 210 is similar to the previous one. You just need to remember that when making quarterly calculations, the reporting period is a quarter and the declaration is submitted quarterly, and when calculating from actual profits, the reporting period is a month and the declaration is submitted monthly.

3. Payment of advances monthly with additional payment per quarter

For organizations that calculate advances based on the amounts of previous advances, filling out line 210 will be slightly different:

That is, quarterly and annually the following ratios must be met:

Let's decipher the values ​​of report lines

Let's reflect the structure of the financial results statement in a table, and look at some of the lines in more detail.

On line 2200 of the income statement, we receive profit from ordinary activities. This is an estimated line item and is calculated by subtracting cost of sales, selling and administrative expenses on the income statement from revenue on the income statement. Let us remind you that revenue in the financial results statement is calculated without VAT.

Line 2300 of the income statement reflects the firm's total profit before taxes. In addition to its main activities, a company may receive other income and have other expenses. For example, these may be transactions with loans, credits and securities (interest receivable and interest payable in the statement of financial results are highlighted separately), leasing or gratuitous receipt. Do not confuse profit from sales in the income statement with profit taking into account all income and expenses!

Line 2410 of the income statement consists of income tax calculated according to the rules of the Tax Code and the total value of deferred tax assets and liabilities.

The current income tax indicator must be equal to the same indicator in the income tax return. You will learn about all cases where discrepancies between these amounts are possible in the ready-made ConsultantPlus solution. If you don't already have access to the system, get a free trial online.

Line 2400 of the income statement is defined as the difference, where the deductible is profit before tax (2300), and the deductible is income tax (line 2410 and line 2460).

Line 2500 of the income statement is the sum of lines 2400, 2510, 2520 and 2530.