What is included in Appendix 2 to sheet 02 of the income tax return

Income tax is calculated by all organizations using OSNO. The Code provides for two types of reporting periods (Article 285 of the Tax Code of the Russian Federation), i.e., the frequency of filing income tax returns:

• once a month;
• once a quarter.

Income tax is calculated on an accrual basis from the beginning of the year. If a company reports once a quarter, then declarations must be submitted based on the results of the first quarter, half a year, 9 months and a year. Accordingly, in 2021 the reporting dates will be: 03/29/2021 (for 2020), 04/28/2021, 07/28/2021, 10/28/2021 and 03/28/2022.

Organizations that calculate tax based on actual profits each month submit monthly declarations no later than the 28th of each month.

Small companies with an average number of employees up to 100 people can submit a declaration on paper, the rest will have to report in electronic format (clause 3 of Article 80 of the Tax Code of the Russian Federation).

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Filling procedure

According to the Completion Procedure, taxpayers must submit the following sheets as part of the declaration:

• title page (sheet 01);
• subsection 1.1 of section 1;
• sheet 02;
• appendices No. 1 and No. 2 to sheet 02.

The remaining sheets and applications are filled out if certain indicators are present.

Let's consider filling out the required sections.

Section 1

The amount of tax that needs to be paid to the budget is reflected in section 1.

Subsection 1.1 must be completed. The amount of income tax and advance payments payable for the reporting period is shown here. The data is taken from lines 270–281 of sheet 02 of the declaration. The tax to be paid additionally or reduced is shown taking into account advance payments.

If a company paid 5,000 rubles to the federal budget in the first quarter, and the profit tax to this budget for the half-year is 8,000 rubles, at the end of the half-year it is necessary to pay an additional 3,000 rubles (8,000 - 5,000). That is, on line 040 of subsection 1.1 you need to indicate the amount of 3,000 rubles.

Subsection 1.2 must be completed by organizations that pay advance payments every month based on the profit for the previous quarter or actual profit. This section should not be in the annual declaration.

Lines 120–140 and 220–240 reflect the third part of the amounts indicated in lines 300–310 and 330–340 of sheet 02.

If the company pays income tax on interest and dividends, subsection 1.3 is completed.

Filling out an income tax return if there is a separate division

Published 07/23/2019 23:59 Author: Administrator In this article we want to give you a cheat sheet for filling out Appendix No. 5 to sheet 02 of the income tax return. What should you consider when working with the declaration in this case? Let's look at the procedure for calculating the main indicators, and also look at a small practical example.

When filling out a declaration if there is a separate division, you must:

— fill out the main sections of the declaration and additionally Appendix No. 5 to sheet 02 for the head unit, that is, for the organization as a whole,

— fill out the required number of Appendices No. 5 (based on the number of separate divisions in the organization, including those closed during the year),

— send the declaration, including all Appendix No. 5 for separate divisions, to the Federal Tax Service at the place of registration of the parent organization and only the necessary sections for the OP.

The composition of the declaration of one separate division looks like this:

Title page

indicate the OP code - checkpoint; where the declaration is submitted - the Federal Tax Service code at the place of registration of the OP; at the location of the separate unit, enter the code “220” and write down the full name of the OP

Section 1.1, filling in the blanks

040 and 050 are marked with dashes, since the OP pays tax to the budget of the constituent entity of the Russian Federation 070 – data from page 100 of the Appendix. No. 5 sheet 02 80 – data from page 110 Appendix. No. 5 sheet 02 Section 1.2

necessary when calculating and paying monthly advance payments during the quarter, columns 120, 130, 140 - dashes are added, since the OP pays tax to the budget of the constituent entity of the Russian Federation, columns 220, 230, 240 - indicators of 1/3 of the amount are reflected p. 120 App. No. 5 of sheet 02 In the annual report, this section is not filled out (the procedure for filling out the declaration is clause 1.1)

Appendix No. 5 Sheet 02 for a separate division

In the form itself there are hints for filling out, in the column “Calculation compiled (code)” - put the indicator “2” if you fill out the adj. OP - put the indicator “3” if you fill out the adj. for a closed OP checkpoint - a code is entered according to the OP

To fill in the remaining lines, you need to calculate the share of the tax base. Calculate tax to the budget of the constituent entity of the Russian Federation as a whole for the organization and for each division.

The profit share (page 040 of Appendix 5) is calculated based on the results of the reporting and tax period using the formula (clause 2 of Article 288 of the Tax Code of the Russian Federation):

The organization itself establishes in its accounting policy the indicator that it will use: calculate the average number of employees of an OP or labor costs, and do not change it during the reporting (tax) period.

1) We calculate the average number of employees of the OP, for this:

2) We calculate the expenses for remuneration of the OP, for this:

3) We calculate the share of the residual value of the property of the OP in the residual value of the property of the entire organization (in accordance with paragraph 1 of Article 257, paragraph 3 of Article 256 of the Tax Code of the Russian Federation):

The average cost is calculated according to NU data (clause 4 of Article 376 of the Tax Code of the Russian Federation)

For the reporting period = (Sum of the residual value of fixed assets as of January 1 + as of February 1 + ... + Residual value of fixed assets as of the 1st day of the last month of the reporting period + Residual value of fixed assets as of the 1st day of the month following the reporting period), divided by number of months in the reporting period + 1 (i.e. 4 (this is a quarter), 7 (this is a half-year) or 10 (this is 9 months).

For the tax period (year) = (Sum of residual value of fixed assets as of January 1 + as of February 1 + ... + Residual value of fixed assets as of December 31), divided by the number of months in the reporting period + 1 (i.e. 13 (this is for the tax period )).

If a separate division is formed during the year, then the residual value of its fixed assets must be calculated using the same formulas. And for the months when the OP has not yet been formed, the residual value of its OS in the calculation turns out to be zero.

Example:

Romashka LLC is registered in Moscow and opened in 2015. one separate division in the Moscow region

In the accounting policy, the indicator “Average number of employees” is fixed for calculation.

For the first quarter of 2021, profit for the organization as a whole amounted to RUB 1,017,174. (page 100 Sheet 02). The income tax rate for the subject budget in this region is 17%.

Share of the average number of employees of the EP = 83.78%

Share of the residual value of depreciable property of a separate division = 100%

Since all the property is in the OP, we take the indicator as 100%

Share of OP profit for the first quarter of 2021 is = 91.89% (83.78+100)/2

The amount of income tax for the OP for the first quarter (line 070 Appendix 5) = 158896 rubles. (base (line 030 equals 1017174*line 040 equals 91.89%*rate 17%):

Share of SOE profit for the first quarter of 2021 is = 8.11% (100-91.89)

The amount of income tax for the OP for the first quarter (line 070 Appendix 5) = 14,024 rubles. (base (line 030 equals 1017174*line 040 equals 8.11%*rate 17%):

If you pay monthly tax advances, the tax amount is distributed throughout the quarter in equal installments. The monthly payment is equal to 1/3 of the advance payment calculated based on the results of the previous quarter. Based on the results of the reporting period, it is necessary to calculate

Sheet 02

The tax base is defined as the difference between the income and expenses of the organization, which are reflected in sheet 02 of the tax return.

A detailed breakdown of income and expenses is reflected in the appendices to sheet 02. The sheet itself shows the total amounts of income and expenses, the tax base and calculated tax.

Line 110 reflects losses from previous years transferred to the current period.

The income tax rate (lines 140–170) in 2017-2020 is 20%: 3% for the federal budget, 17% for the budgets of the constituent entities of the Russian Federation (Article 284 of the Tax Code of the Russian Federation).

See detailed filling out sheet 02

Line 210 of sheet 02: example of calculating the amount to fill out

The issue of filling out line 210 of the profit declaration for the year on sheet 02 requires special consideration.

It shows the amounts of advances accrued for the tax period. Data sources for determining the amount of advances will vary, and in some situations additional calculations will be required. What determines the value shown in sheet 02 of the income tax return on line 210 for the year? Two points play a role here:

• the frequency of accrual of advances chosen by the taxpayer (monthly based on actual profit or quarterly);
• application by a taxpayer with an average quarterly income of no more than 15 million rubles provided to him by clause 3 of Art. 286 of the Tax Code of the Russian Federation the right to pay advances only based on the results of quarterly reporting periods.

ATTENTION! In the reporting periods of 2021, the income limit was increased to 25 million rubles. per quarter. Whether he will remain like this in the future, see here.

For information about what calculations regarding payments taxpayers who do not use this right have to make, read the material “How to calculate monthly advance payments for income tax during the reporting period.”

Using the right to pay advances only based on the results of quarterly calculations is essentially equivalent to paying advances from actual profits for tax periods calculated quarterly. Accruals of those amounts that will represent payments made in the quarter following the reporting period do not occur when this right is applied. Monthly calculation of advances based on actual profits has similar consequences. That is, in order to find out what amount should be reflected in line 210 of sheet 02 for the year when using each of these calculations, it is enough to look at the amount indicated in line 180 of the same sheet of the declaration for the last reporting period:

• for 9 months, if the right to pay advances is used only based on the results of quarterly reporting periods;
• for 11 months, if advances are calculated monthly based on actual profits.

But in a situation where the taxpayer also fills in lines 290–340 in the interim reports submitted quarterly, he will need to calculate the amount entered in line 210 of sheet 02 for the year. Here you need to add the value indicated in line 180 of sheet 02 of the declaration for 9 months, and the amount reflected in the same sheet on line 290.

Let us show how the figure is formed in line 210 of sheet 02 in the profit declaration for the year using the example of filling it out.

Let’s assume that in the profit declaration for 9 months, the organization showed 180,000 rubles in sheet 02 on line 180. tax, and on line 290 of the same sheet (as advances payable monthly during the 4th quarter) - the amount of 20,000 rubles.

With such data in the annual profit declaration, the figure in line 210 of sheet 02 will be equal to 180,000 rubles. + 20,000 rub. = 200,000 rub.

For more information on filling out line 210, read the article “How to fill out line 210 in your income tax return.”

See also:

• “How to fill out line 220 of sheet 02 of the income tax return?”;
• “How to calculate line 290 of sheet 02 of the income tax return?”

A complete example of filling out an income tax return for 2021 can be found in ConsultantPlus by receiving free trial access to the system.

Appendix No. 1 to sheet 02

This application reflects all income according to tax accounting, including non-operating income.

The total amount of income received is recorded in line 040, which is then duplicated in line 010 of sheet 02.

Non-operating income is reflected separately from income from the sale of goods or services (work). At the same time, some types of non-operating income are allocated in separate lines, for example, income in the form of property received free of charge (line 103).

View detailed completion of Appendix No. 1

Appendix No. 2 to sheet 02

This application contains information about the company's expenses, including non-operating expenses.

Conventionally, the expenses that are present in the activities of almost any enterprise can be divided into three blocks:

• direct expenses (lines 010–030);
• indirect expenses (lines 040–055);
• non-operating expenses (lines 200–206).

If the organization operates on the cash basis, lines 010–030 are not filled in.

Separate lines reflect expenses related to the turnover of securities, property rights, etc.

The amounts of losses are shown in lines 090–110 of Appendix No. 2.

The amount of accrued depreciation is highlighted separately (line 131).

Line 205 shows the amount of penalties and interest for failure to fulfill the terms of the contracts.

Please note that fines from regulatory authorities for accounting violations or late payment of taxes are not reflected in line 205.

View detailed completion of Appendix No. 2

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