On filling out Sheet 07 of the income tax return by a non-profit organization when receiving targeted funding (targeted revenues)

New declaration form from 2021

There have been no changes in the current form of the income tax return for the 3rd quarter of 2021: submit the report on the form from the Federal Tax Service order No. ММВ-7-3/ [email protected] The deadline for submission is 10/28/2020.

The final reports for 2021 (the ones submitted in 2021) will have to be sent using a new form (Federal Tax Order No. ED-7-3/ [email protected] ). The order approved a new form and the procedure for filling it out. Main innovations:

1. The purpose of Appendix No. 2 has been changed. New title: “Information on income (expenses) received (incurred) during the execution of agreements on the protection and encouragement of investments, as well as on the tax base and the amount of tax.”
2. Barcodes have been changed.
3. We finalized sheet 02, appendices No. 4 (taxpayer characteristics), No. 5 (calculation of tax distribution for separate divisions), No. 7 (sections A and D) to sheet 02.
4. We added sheet 04 with calculations for rates that differ from clause 1 of Art. 284 Tax Code of the Russian Federation.
5. We included a page with the barcode “00214339” in sheet 08.

From 2021, the declaration will take into account preferential tax treatment for:

• residents of the Arctic (Russian part);
• IT companies;
• enterprises that process hydrocarbons into petrochemical products and produce liquefied natural gas.

New form in 2021

Officials approved a new form: the profit declaration of a non-profit organization was approved by order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected] Changes in the 2020 form:

1. The new form barcodes are “0021 4018”.
2. There is no longer a field on the title page to reflect the OKVED code.
3. The title page is also supplemented with fields to reflect information if the company changes the powers of a separate division or closes it. Then the code, tax identification number and checkpoint of such unit are indicated.
4. We reflect the taxpayer's attribute code in two digits, and not one, as was the case before. Code 01 is suitable for most organizations. For example, new codes and company categories for 2021:
   09 - for an educational organization;
5. 10 - for a medical organization;
6. 11 - for a company combining both types of activities (education and medicine);
7. 12 - for legal entities engaged in social services for the population;
8. 13 - for legal entities that carry out tourism and recreational activities;
9. 14 — for regional operators for MSW management;
10. other codes are given in the order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected]
11. On sheet 02, line 171 was introduced to reflect the details of regional legislation, provided that reduced tax rates have been established for transfer to the budget of the constituent entity of the Russian Federation. It is required to sequentially indicate the number, clause and subclause of the article of the law of the region.

IMPORTANT!

The new declaration form applies to final reports for 2019. The declaration will have to be prepared in 2021 according to new rules. Otherwise, tax authorities will reject the report and impose fines.

Who submits the declaration

A declaration in form KND 1151006 is submitted to the territorial tax office by institutions that directly pay tax to the budget. The form and procedure for filling out the income tax return in 2021 are fixed by order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected]

The list of all taxpayers is given in Article 246 of the Tax Code of the Russian Federation. Paying organizations include:

• domestic enterprises, companies and industries that are subject to the general taxation system;
• foreign companies operating and receiving profits from sources located in Russia;
• foreign companies with representative offices in Russia.

When to take it

The income tax report is submitted either once a month or once a quarter. Therefore, the tax period for the declaration is a quarter or a month. At the end of the reporting year, a final declaration is submitted. The filing procedure is determined by the frequency of advance payment of the collection (clause 2 of Article 285, clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation). According to the provisions of the Tax Code, advance payments are sent to:

1. Monthly (until the 28th day of the month following the reporting month) - based on the actual amount of profit.
2. Quarterly. The sample is provided by organizations that have received an amount of income not exceeding 15 million rubles over the previous four quarters.

If reporting is submitted to the territorial inspection every quarter, then report on time (clauses 3, 4 of Article 289 of the Tax Code of the Russian Federation):

• for 2021 - 03/30/2020;
• for the first quarter of 2021 - 04/28/2020;
• for the 1st half of 2021 - 07/28/2020;
• for 9 months - 10/28/2020;
• for 2021 - until March 29, 2021.

If a taxpayer is required to file a return monthly, he must comply with the following deadlines:

Financial statements

Non-profit organizations are required to maintain appropriate records, prepare reports and submit them annually. The deadline for submitting completed forms is March 31 of the year following the reporting year.

According to the law, the composition of the account. NPO reporting includes two types of documents, each of which must be drawn up in the prescribed form, taking into account the specifics of the entity’s activities:

• Balance sheet . The difference between this report and the form provided for commercial enterprises is the replacement of the “Capital and Reserves” section with “Targeted Financing”. At the same time, the organization indicates information about the amounts of sources of formation of its assets. The specific content of this section depends on the legal form of the company. The NPO independently determines how detailed the information will be reflected in the balance sheet. For example, if an enterprise has a fairly large amount of inventory, then the reporting may show a detailed composition of the inventory. If their range is limited, then the entire amount is allowed to be shown in one line.
• Report on the intended use of funds . The document contains the following information: the amount of funds used in the activity, including expenses for wages, charity, targeted events, costs for ensuring the functioning of the enterprise;
• balance at the beginning of the year;
• the total amount of money received, including target, membership, entrance and voluntary contributions, profit from business activities is also indicated;
• balance at the end of the year.

You can also write an explanatory note. This document contains a transcript of individual indicators expressed in free form.

Reports can be submitted in paper or electronic form.

You can get detailed information about the accounting of these enterprises from the following video:

Rules for filling out the declaration

The rules provide for filling out all sections of the report. It does not matter whether the payer files a monthly or quarterly form. For all organizations, step-by-step instructions for filling out an income tax return in 2021 are as follows:

1. Fill out the title page.
2. Enter the information in section 1.
3. We form subsection 1.1, sheet 02 and appendices No. 1 and No. 2 to it.

The remaining sheets and sections are filled out as necessary.

When generating a report, it is necessary to observe a number of nuances and features:

1. The title page contains information about the taxpayer institution. If the declaration is filled out by the legal successors of the reorganized company, then they must indicate the TIN and KPP that they had before the reorganization. Provide similar information when changing the powers of a separate division or closing it. For codes for reorganization and liquidation procedures, see the regulations for filling out the declaration (Appendix No. 1 to the procedure).
2. Sheets 08 and 09 have been added to the form for KND 1151006. Sheet 08 reflects information about tax reductions based on transactions carried out with dependent counterparties at prices set below market prices. Sheet 09 and Appendix No. 1 indicate data on accounting for the profitability of controlled foreign companies. This information is filled in directly by the controlling persons.
3. Sheet 02 provides a field for entering income tax payer codes. Several new codes have appeared on the form. Some lines are intended to be filled in by organizations participating in regional investment projects. Sheet 02 also contains information about trading fees, which reduce the payment amount.
4. In sheet 03, the tax on income in the form of dividends is calculated. The current rate of 13% is taken as a basis. When filling out section B of sheet 03, enter the value “1” for income taxed at the rate according to paragraphs. 1 clause 4 art. 284 of the Tax Code of the Russian Federation, and “2” - for the rate according to paragraphs. 2 clause 4 art. 284 Tax Code of the Russian Federation.
5. When filling out lines with codes 241 and 242 in sheet 06 (Appendix No. 1), indicate deductions for the formation of property to ensure the main activities according to the charter and the insurance reserve, respectively. There are no items on this sheet to indicate losses.
6. Sheet 08 reflects information about non-operating income; Appendix No. 2 to Sheet 08 contains the codes of income tax payers.
7. Insurance premiums are reflected in the same way as basic tax payments. They are indicated in lines 040, 041 of Appendix No. 2 to sheet 02. Contributions deducted for accidents and occupational diseases are reflected as a general rule. If, in accordance with the accounting policy, part of the contributions to the NS relates to direct expenses, then they are recorded in line 010 of Appendix No. 2. The rest of the contributions to injuries, which relates to indirect expenses, is indicated only in line 040 of Appendix No. 2 to sheet 02 .

Example sheet 07 income tax

Sheet 07 must reflect the intended use of property, including funds, work, services received as part of charitable activities, targeted income, and targeted financing.

Sheet 07 is included only in the annual income tax return.

First of all, sheet 07 must be filled out for funds received but not used for the previous year. In this case, you need to transfer the amount of funds from column 6 of sheet 07 for the previous year to column 3.

Then you need to reflect the targeted funds that were received in the year for which the tax return is filed.

Columns 2 and 5 are filled in for those targeted funds for which a period of use has been established.

Sheet 07 of the income tax return is a report on the intended use of property, including funds, work, services received as part of charitable activities, targeted income, and targeted financing.

Therefore, if you had such receipts, you need to fill out sheet 07.

Sheet 07 is included only in the annual declaration (clause 1.1 of the Procedure for filling out the income tax return).

Sheet 07 is filled out according to the rules of section. XV Procedure for filling out the income tax return.

In sheet 07 there is no need to reflect funds in the form of limits on budgetary obligations, budgetary allocations transferred to government institutions, as well as subsidies provided to budgetary institutions and autonomous institutions (clause 15.1 of the Procedure for filling out the income tax return).

First of all, in sheet 07 you need to reflect the funds received but not used for the previous tax period, for which:

[3]

no period of use is provided;

the period of use in the previous tax period has not expired.

After this, you need to enter data on the targeted funds that were received in the tax period for which sheet 07 is prepared.

In column 1 you need to reflect the code of the target funds. The codes are given in Appendix No. 3 to the Procedure for filling out the income tax return.

In columns 2 and 5, indicate the date of receipt and expiration date for funds that have a expiration date.

In column 3 you need to indicate the amount of funds received. When reflecting unused funds for the previous period, data from column 6 of sheet 07 for the previous year must be transferred to column 3.

Column 4 reflects the amount of funds that were used in the reporting year for their intended purpose within the established period.

In column 6, indicate the amount of funds that have not expired.

Column 7 reflects funds used for other purposes or not used within the prescribed period.

In the “Report Total” line, you must indicate the total values ​​of the indicators in columns 3, 4, 6 and 7.

An example of filling out sheet 07 of the income tax return

The Alpha organization is engaged in particularly radiation-hazardous production.

On January 20, 2021, she received targeted funding in the amount of RUB 200,000. to ensure the safety of its production with a period of use until December 31, 2021.

All money was used for its intended purpose during 2021.

Sheet 07 of the income tax return for 2021 was filled out by Alpha as follows:

How to fill out a report on the intended use of property (sheet 07 of the corporate income tax return)? (Gusev A.)

Article posted date: November 23, 2015

In accordance with Part 1 of Art.

289 of the Tax Code of the Russian Federation, medical institutions that are payers of income tax, regardless of whether they have an obligation to pay tax and (or) advance payments on it, the specifics of calculation and payment of tax, are required to submit at the end of each reporting and tax period to the tax authorities at their place of residence. the location and location of each of its separate divisions and the corresponding tax returns. Often in practice, questions arise about filling out sheet 07 of the corporate income tax return - a report on the intended use of property (including funds), work, services received as part of charitable activities, targeted revenues, targeted financing. The article will provide explanations on how to fill it out.

Note. Sheet 07 of the tax return is filled out by the institution upon receipt of targeted financing, targeted revenues and other funds specified in paragraphs 1 and 2 of Art. 251 of the Tax Code of the Russian Federation, when preparing a declaration only for the tax period.

Note. The donation of property to legal entities may be conditional on the donor using this property for a specific purpose.

Thus, a donation is a type of gift, the implementation of which must clearly define the purpose of the property.

Note that in cases where the use of donated property, in accordance with the purpose specified by the donor, due to changed circumstances becomes impossible, it can be used for another purpose only with the consent of the donor, and in the event of the death of a citizen recognized as a donor, or the liquidation of a legal entity, being a donor - by court decision (Part 4 of Article 582 of the Civil Code of the Russian Federation). The use of donated property not in accordance with the purpose specified by the donor or changing this purpose in violation of the rules gives the donor, his heirs or another legal successor the right to demand cancellation of the donation; 2) proceeds from the owners to the institutions created by them used for their intended purpose.

Let's look at an example of filling out sheet 07 of the corporate income tax return.

According to clause 15.

1 of Order No. ММВ-7-3/ when filling out sheet 07 of the corporate income tax declaration, data from the previous tax period on funds received but unused, the period for which has not expired, and also for which there is no expiration date, are transferred to it. In this case, the following is indicated: - in column 2 - the date of receipt of funds into the accounts or cash office of the institution or the date of receipt of property (work, services) that has a useful life; - in column 3 - the amount of funds whose use period in the previous tax period has not expired, as well as unused funds that have no expiration date, reflected in column 6 of the report for the previous tax period.

It should be noted that fixed assets, intangible assets and other property are reflected in sheet 07 of the declaration at market value.

An example of filling out sheet 7 of the income tax return for non-profit organizations

At the same time, taxpayers who are recipients of such targeted revenues are required to keep separate records of income (expenses) received (incurred) within the framework of targeted revenues.

Targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities are, in particular: 1) contributions of founders (participants, members) made in accordance with the legislation of the Russian Federation on non-profit organizations, donations recognized as such in accordance with the civil legislation of the Russian Federation, income in the form of gratuitously received by non-profit organizations organizations of work (services) performed (rendered) on the basis of relevant contracts, as well as deductions for the formation in accordance with Art.

Features for state employees

Budgetary institutions and non-profit organizations must pay income tax and report to the territorial Federal Tax Service on the same basis as commercial enterprises. The object of taxation is the profit tax, and profit is the final difference between revenues and costs (Chapter 25 of the Tax Code of the Russian Federation). For budgetary institutions and NPOs, profit is only income received from business activities carried out for the purpose of making a profit. Write this down in your accounting policy, as well as the procedure for calculating income tax.

Not all receipts of funds from a budgetary institution are included in the taxable base. The basis for financing BUs are subsidies allocated from the budget; they are not subject to income tax. The tax is levied only on income from the sale of paid services to the population directly related to the main type of activity, but carried out in excess of the state or municipal assignment. For this purpose, state employees keep separate records of income - in order to distinguish between income received for targeted financing and profit from the provision of entrepreneurial activities.

The entire list of possible income should be clearly stated in the accounting policies and internal regulations. All receipts and expenses for paid services must be distributed in the appropriate section of the financial and economic activity plan of the budgetary institution. Such profitability takes into account:

• income from business activities (additional classes, clubs, sections in educational institutions);
• non-operating income (leasing of property, dividends, cost of inventory and materials transferred to the institution free of charge).

Rates for public sector employees are similar to companies from the commercial and non-profit sectors. Budgetary institutions contribute 20% to the treasury (3% to the federal and 17% to the regional budgets) or issue a preferential rate of 0%.

State employees keep separate records not only of income, but also of expenses, since some types of expenses reduce the tax base. All costs that reduce the base must be confirmed by primary documents.

IMPORTANT!

Conducting commercial activities of a budgetary institution, and therefore making a profit, must strictly comply with the statutory goals, be recorded in the constituent documents and be agreed upon with a higher body (founder).

State employees are included in the list of organizations that pay quarterly advance payments for income tax, regardless of the amount of cash receipts, which means they must report quarterly. Declarations are submitted for the first quarter, half a year, 9 months and at the end of the year in paper or electronic form. Submission deadlines are similar to other companies.

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What are non-profit organizations

The main difference between a non-profit organization and a for-profit organization is its fundamental purpose.
The goal of a commercial company is to extract the maximum possible amount of profit. Non-profit organizations do not pursue the goal of making a profit. This is reflected in Art. 50 Civil Code of the Russian Federation. In their activities, they must first of all be guided by the Civil Code of the Russian Federation and the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the types of activities of a non-profit organization are fixed in its constituent documentation. The activities carried out by such an organization must correspond to the purpose of its creation and operation. Non-profit organizations are founded for the state to implement its functions in the social sphere, education, medicine, and culture. They also conduct religious, charitable and other activities. Non-profit organizations can also be created in the form of associations of citizens and legal entities to solve common problems.

Non-profit organizations can also engage in entrepreneurial activities that generate income. For example, educational institutions may provide additional paid services. But such activities should not contradict the main purpose of the organization. It must also be stated in the constituent documents, for example in the charter. Accounting for income received from the results of such activities is carried out separately from the main one. Legislation may establish certain restrictions on its conduct by certain types of non-profit organizations.

Financial support for non-profit structures is possible in the form of:

• income from founders or participants;
• charitable contributions/voluntary donations;
• income from business activities;
• income from the organization’s property, for example, from renting out premises;
• other income permitted by law.

Read about what distinguishes accounting conducted in a non-profit organization in the material “Features and tasks of accounting in non-profit organizations” .

Reporting by separate divisions

If, within a company operating under the general taxation system, separate divisions (SUs) are identified, then the declaration is submitted both to the Federal Tax Service at the registration address of the head enterprise, and for each UB and their place of registration (Clause 1, Article 289 of the Tax Code of the Russian Federation ).

There is a rule that if the OP and the parent organization are registered in the same subject of the Russian Federation and the main company officially pays income tax for its division, then there is no need to submit a separate declaration to the Federal Tax Service of the separate division. The same rule applies if the parent organization has a number of OPs in one subject. In such a situation, reporting is submitted to the Federal Tax Service at the location of the responsible unit (clause 1.4 of the procedure approved by Order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected] ). The deadline for filing a declaration does not differ from the generally established ones.

The declaration is submitted for the period during which this separate division was removed from tax registration. Submit reports both for subsequent periods of the reporting year and for the entire year in which the OP was closed.

Tax reporting of NPOs

VAT declaration

Organizations must submit a VAT return at the end of each quarter. The deadlines and procedure for submitting a declaration, as well as paying tax, are specified in Art. 174 Tax Code of the Russian Federation. Declarations are submitted within the following deadlines:

• for the fourth quarter - until January 25 of the next year;
• for the first quarter - until April 25 of the same year;
• for the second quarter - until July 25 of the same year;
• for the third quarter - until October 25 of the same year.

In most cases, the VAT return is submitted via telecommunication channels (electronically). The opportunity to report on paper is provided only to certain categories of taxpayers (clause 5 of Article 174 of the Tax Code of the Russian Federation). In particular, Art. 145 of the Tax Code of the Russian Federation provides for such an opportunity for taxpayers if, over the three previous consecutive calendar months, the amount of revenue from the sale of goods (work, services) of these organizations or individual entrepreneurs, excluding tax, did not exceed a total of two million rubles. To use this right, you must provide a notification to the tax office.

Tax payment is made in equal installments over three months following the reporting period. Payments must be sent by the 25th of each month. For example, tax for the first quarter of 2021 must be transferred by 04/25/2016, 05/25/2016, 06/27/2016.

Certain categories of persons are also required to submit to the Federal Tax Service a log of received and issued invoices. The journal is submitted in electronic form no later than the 20th day of the month following the expired tax period (clause 5.2 of Article 174 of the Tax Code of the Russian Federation).

Income tax return

For income tax, an organization must submit a declaration based on the results of the first quarter, half a year, 9 months and a year (Article 285 of the Tax Code of the Russian Federation). The deadlines and procedure for submitting a declaration, as well as paying advance payments and taxes are specified in Art. 287 and art. 289 Tax Code of the Russian Federation. In the income tax return, revenue and expenses are shown on an accrual basis from the beginning of the year.

You need to submit a declaration:

• for a year - until March 28 of the next year;
• for the first quarter - until April 28 of the current year;
• for the first half of 2021 - until July 28;
• for 9 months of 2021 - until October 28.

Taxpayers who make monthly advance payments must submit income tax returns monthly (clause 3 of article 289, article 287 of the Tax Code of the Russian Federation).

An organization has the right to submit an income tax return in paper form if the average number of employees (number for newly created companies) does not exceed 100 people (Clause 3 of Article 80 of the Tax Code of the Russian Federation). In other cases, reporting should be done electronically.

Non-profit organizations that do not have obligations to pay tax submit a tax return in a simplified form after the expiration of the tax period (clause 2 of Article 289 of the Tax Code of the Russian Federation).

Personal income tax reporting

Starting from 2021, a new 6-NDFL report on the income of individuals is submitted (clause 2 of Article 230 of the Tax Code of the Russian Federation):

• for the first quarter - until April 30 of the current year;
• for the first half of the year - until July 30 of the current year;
• for 9 months of 2021 - until October 30 of the current year.

The annual calculation in form 6-NDFL is submitted before April 1 of the year following the reporting year.

Also, once a year, a 2-NDFL certificate is submitted until April 1 of the following year. If the number of individuals for whom information is submitted is up to 25 people, the organization has the right to submit reports on paper. If the number is more than 25 people, you need to report in electronic format.

Declaration on property tax of organizations

Payers of this tax are organizations that have property on their balance sheet. The procedure and deadlines for paying property taxes and advance payments are established by the constituent entities of the Russian Federation (Article 383 of the Tax Code of the Russian Federation).

Based on the results of the first quarter, half a year and nine months, you need to submit tax calculations for property tax, and at the end of the year - a declaration. At the same time, constituent entities of the Russian Federation can cancel the submission of tax calculations, but all organizations that have fixed assets on their balance sheet are required to submit an annual declaration (Article 379 of the Tax Code of the Russian Federation).

The annual declaration must be submitted by March 30 of the following year (Article 386 of the Tax Code of the Russian Federation).

Tax calculations for property tax are submitted:

• for the first quarter - until April 30 of the current year;
• for the first half of the year - until July 30 of the current year;
• for 9 months of 2021 - until October 30 of the current year.

If the number of employees is more than 100 people, the declaration must be submitted electronically (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Transport tax declaration

Organizations that have registered vehicles submit a declaration and pay tax (Article 357 of the Tax Code of the Russian Federation).

The procedure and terms for payment of transport tax and advance payments are established by the laws of the constituent entities of the Russian Federation. At the same time, the date of tax payment at the end of the year cannot be set earlier than February 1 (clause 1 of Article 363 of the Tax Code of the Russian Federation).

The tax return is submitted once a year no later than February 1 (Article 363.1 of the Tax Code of the Russian Federation).

If the number of employees is more than 100 people, the declaration must be submitted electronically (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Land tax declaration

Organizations that have land plots recognized as an object of taxation submit a declaration and pay tax (Article 388 of the Tax Code of the Russian Federation).

The procedure and deadlines for paying land tax and advance payments thereon are established by regulations of the representative bodies of municipalities. At the same time, the tax payment date for the year cannot be set earlier than February 1 (Article 397 of the Tax Code of the Russian Federation).

The tax return is submitted once a year no later than February 1 of the following reporting year (Article 398 of the Tax Code of the Russian Federation).

The declaration is submitted on paper if the number is less than 100 people. In other cases, you need to report in electronic format (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Information on the average number of employees

Information on the average number of employees must be submitted to the Federal Tax Service by January 20 of the following (reporting) year. This form is submitted once a year (clause 3 of Article 80 of the Tax Code of the Russian Federation).