Sheet 02 of the declaration “Calculation of corporate income tax”

On what form and in what form is the declaration for 2021 submitted?

For organizations in the general regime, the question is always relevant: how to fill out an income tax return for the year.
After all, it will need to be submitted at the end of March next year, and the filling out process is quite lengthy. First, let’s find out what the reporting form is and whether it has changed since last year.

The Federal Tax Service has once again modified the form (as amended by Order No. ED-7-3/ [email protected] ). Therefore, based on the results of 2021, the income tax return is prepared using a new form. Download the new form from the link below:

Find out what indicators have changed in the form in the review from ConsultantPlus. To do this, sign up for a trial demo access to the K+ legal reference system. It's free.

The type of presentation of profit reporting depends on the number of personnel and the scale of activity. If the average number of employees for the previous year in an organization exceeds 100 people (for newly created ones, the total number of employees is taken) or the organization belongs to the category of the largest taxpayers, then the obligation arises to submit an electronic report on the TKS. All others have the right to draw up and submit a declaration on paper.

What is the general procedure for filling out an income tax return?

To correctly fill out the income tax return, you should refer to the Procedure from Appendix 2 to Order No. ММВ-7-3 / [email protected] (hereinafter referred to as the Procedure for filling out). It spells out all the basic rules that should be followed:

To prepare a paper report, blue, violet or black ink is used.
You cannot correct errors with a barcode corrector.
The declaration is printed on only one side of the sheet; it is prohibited to staple the pages.
Data in the report is entered on an accrual basis from the beginning of the year.
The pages are numbered in order.
Cost indicators in the report are rounded according to mathematical rules to full rubles.
A certain indicator has its own field, consisting of a specific number of familiar places.
The fields are filled in from left to right. Empty fields are crossed out.

You are allowed to fill out the declaration manually, but few people choose this method anymore. You can also fill out the form on your computer using software. Or you can use specialized accounting programs, where report lines are filled out automatically based on the data entered during the reporting period.

If you have access to ConsultantPlus, check whether you have filled out your income tax return correctly. If you don't have access, get a free trial of online legal access.

Filling Features

There are different situations when the methodology for filling out an income tax return may differ slightly from the usual one. Let's look at some examples.

Filling out method if the organization has a loss

If the organization incurred a loss in the reporting period, then pages 180, 190 and 200 of Sheet 02 do not need to be filled out in this case.

And on pages 210, 220 and 230 of the same sheet, it is necessary to indicate the amounts of accrued advance payments for this reporting period, if any.

Tax return figures differ from accounting data

Annual reporting is generated based on data from interim reports. Therefore, the income tax return data must agree with the accounting data.

Video: income tax return for 9 months of 2021 (part 2)

Otherwise, tax authorities will “screw up” incomplete or incorrect provision of information. And this is fraught with a fine for failure to submit a declaration on time - 5% of the tax amount indicated in the declaration.

Procedure for filling out for foreign organizations

Foreign companies operating in our country through permanent establishments must fill out an income tax return in accordance with our legislation.

Find out which posting reflects the accrual of income tax in the article: accounting for income tax calculations.

How organizations calculate the amount of income tax.

All about entertainment expenses for income tax purposes.

If foreign companies receive income from sources located in our country, then the income tax is transferred for them by tax agents, and they also submit the declaration.

Different amounts of revenue in income tax and VAT reporting

If the amounts of revenue do not match for these two taxes, the tax inspector asks to send written explanations of this situation.

However, not all income that forms the tax base for income tax falls into the tax base for VAT.

Therefore, it is worth once again checking that the declaration is filled out correctly and sending clarifications to the tax office.

Filling rules for a separate division

The composition of the declaration for a separate division is exactly the same as that of the parent enterprise, plus Appendix No. 5 to sheet 02 for the number of divisions.

Only on all sheets it is necessary to indicate the checkpoint of the “separate unit”, and the INN of the “head”, the name of the separate division is also indicated, and advance payments are also made according to it.

Video: 1C Step by step. Income tax return

Filling out your income tax return can sometimes be challenging. Therefore, you should be very careful.

Incorrect data in the declaration is equivalent to failure to submit the declaration on time. And this entails a fine of 5% of the tax amount indicated in the declaration.

Previous article: Calculation of income tax Next article: Income tax of budgetary institutions

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:

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

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).
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.
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.

ConsultantPlus experts spoke about the nuances of filling out a profit-making return for a consolidated group of taxpayers. Get trial access to the system and upgrade to the Ready Solution for free.

Sheet 02 of the declaration “Calculation of corporate income tax”

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Sheet 02 of the declaration reflects:

summary information on the organization’s income and expenses taken into account for income tax purposes;
amounts of losses that reduce the tax base;
the tax base;
income tax rates;
the amount of calculated income tax;
advance payment amounts
the amount of income tax to be paid additionally/reduced.

All indicators indicated in the declaration are formed by the taxpayer according to tax accounting data.

In accordance with the provisions of Article 313 of the Tax Code of the Russian Federation, taxpayers calculate the tax base at the end of each reporting (tax) period based on tax accounting data.

Tax accounting data must reflect:

the procedure for forming the amount of income and expenses,
the procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period,
the amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods,
the procedure for forming the amounts of created reserves,
the amount of debt for settlements with the budget for taxes.

Taxpayer attribute (code) – the following codes are indicated:

1 – organizations not related to those indicated by codes 2 and 3 .
2 – agricultural producers (paying income tax on activities related to the sale of agricultural products produced by them, as well as the sale of their own produced and processed agricultural products).
3– residents of a special economic zone (for activities related to the inclusion of an organization in the register of residents of a special economic zone).

Please note: An agricultural producer and a resident of a special economic zone, Sheet 02 of the Declaration for other types of activities, is drawn up indicating the code “ 1 ” for the “Taxpayer Sign” detail.

Income from sales (line 040 Appendix 1 to Sheet 02) (line 010 ) - indicates the amount of income from sales reflected in line 040 of Appendix No. 1 to Sheet 02 .

Non-operating income (line 100 of Appendix 1 to Sheet 02) (line 020 ) - indicates the total amount of non-operating income accounted for for the reporting (tax) period in accordance with Article 250 of the Tax Code and indicated on line 100 of Appendix No. 1 to Sheet 02 .

Expenses that reduce the amount of income from sales (p. 130 Appendix 2 to Sheet 02) (line 030 ) - indicate the amount of expenses that reduce the amount of income from sales generated in accordance with Art. 252 - 264, 279 of the Tax Code and indicated on line 130 of Appendix No. 2 to Sheet 02 .

Non-operating expenses (line 200 + page 300 Appendix 2 to Sheet 02) (line 040 ) - indicate the amount of non-operating expenses reflected on line 200 of Appendix No. 2 to Sheet 02 , increased by the amount of losses equated to non-operating expenses and indicated according to line 300 of Appendix No. 2 to Sheet 02 under Art. 265 of the Tax Code (line 040 of Sheet 02 = line 200 + line 300 of Appendix No. 2 to Sheet 02 ).

Losses (p. 360 Appendix 3 to Sheet 02) (line 050 ) – indicates the amount of losses (for example, the amount of loss from the sale of fixed assets) accepted for tax purposes, taking into account the provisions of Art. 264.1, 268, 275.1, 276, 279, 323 of the Tax Code and indicated on line 360 of Appendix No. 3 to Sheet 02 .

Please note: Lines 010, 030, 050 of Sheet 02 do not take into account income, expenses and losses reflected in Sheets 05 and 06 of the Declaration

Total profit (loss) (line 010+line 020-line 030-line 040+ line 050) (line 060 ) – indicates the total amount of profit (loss) from the sale of goods (work, services) and non-sales transactions ( line 010 + line 020 - line 030 - line 040 + line 050 ).

Income excluded from profit (line 070 ) - indicates the total amount of income excluded from profit reflected on line 060 of Sheet 02 .

Such income includes, in particular :

income from transactions with certain types of debt obligations specified in paragraph 4 of Article 284 of the Tax Code, taxed at rates of 0%, 9% and 15%;
income from equity participation in foreign organizations reflected in accordance with paragraph 1 of Article 275 of the Tax Code and subparagraphs 1 and 2 of paragraph 3 of Article 284 of the Tax Code (line 010 of Sheet 04 , codes “ 4 ” and “ 5 ”) and taxable at rates of 0%, 9% and 15%;
the amount of profit used to cover the loss from the sale of securities received as a result of novation, reflected on line 040 of Sheet 05 with code “4”. The profit allocated to cover the loss is reflected accordingly on line 050 of Sheet 05 with code “4”;
income from equity participation in other organizations, as well as interest on state and municipal securities, in the form of interest on municipal securities issued for a period of at least three years before 01/01/2007, the tax on which is withheld by the tax agent (the source of payment of income) at rates in accordance with Article 284 of the Code ( Sheet 03 ).

Line 080 is filled in only by the Central Bank of the Russian Federation . It indicates the amount of profit received by the Central Bank of the Russian Federation, which is taxed at a tax rate of 0 percent.

The amount of benefits provided for by the legislation of the Russian Federation (line 090 ) - indicates the amount of benefits provided for by the Law of the Russian Federation No. 2116-1 and applied in accordance with Art. 2 of Law N110-FZ, as well as Article 5 of the Law of May 31, 1999. No. 104-FZ “On the Special Economic Zone in the Magadan Region”.

In this regard, line 090 reflects a decrease in profit by:

profit received by the enterprises specified in paragraph ten of clause 6 of Article 6 of Law No. 2116-1, before the completion of the implementation of programs to eliminate the consequences of radiation disasters that were started and implemented on the day Law No. 110-FZ came into force;
profit (exempt from taxation in accordance with paragraph 14, clause 6, article 6 of Law No. 2116-1) until the completion of targeted socio-economic programs (projects) for housing construction, creation, construction and maintenance of professional retraining centers for military personnel, persons dismissed from military service, and members of their families, carried out through loans, credits and gratuitous financial assistance provided by international organizations and foreign governments, foreign legal entities and individuals;
profit invested in the development of production and the social sphere in the Magadan region (exempt from taxation in accordance with Article 5 of Law No. 104-FZ).

Tax base (line 060 - line 070 - line 080 - line 090 + line 100 Sheet 05 + line 530 Sheet 06) (line 100 ) - indicates the amount of the tax base, determined as follows:

line 100 = (line 060 - line 070 - line 080 - line 090 ) Sheet 02 + line 100 Sheet 05 + line 530 Sheet 06 .

Please note: If the indicator on line 100 has a negative value, then it is indicated with a minus (“-”).

The amount of a loss or part of a loss that reduces the tax base for the reporting (tax) period (line 150 of Appendix 4 to Sheet 02) (line 110 ) - indicates the amount of a loss that reduces the tax base.

In the Declarations for the 1st quarter and for the year, in line 110 , the amount of loss or part of the loss that reduces the tax base for the reporting (tax) period is transferred from line 150 of Appendix No. 4 to Sheet 02 .

In Declarations for other reporting periods, line 110 is determined based on the data in lines 160 - 180 of Appendix No. 4 to the Declaration for the previous tax period, lines 010 - 130 of Appendix No. 4 to the Declaration for the first quarter of the current tax period and line 100 of Sheet 02 for the reporting period, for which the Declaration is drawn up.

Tax base for tax calculation (line 100-line 110) (line 120 ) - indicates the tax base for tax calculation, defined as the difference between the indicators of lines 100 and 110 .

Please note: If the indicator on line 100 has a negative value, then on line 120 in accordance with paragraph 8 of Article 274 of the Tax Code, zero (“0”) is indicated

Lines 130 and 170 of the declaration are filled out by organizations belonging to certain categories of taxpayers for which the laws of the constituent entities of the Russian Federation, in accordance with paragraph 1 of Article 284 of the Tax Code of the Russian Federation, have reduced the tax rate in terms of income tax amounts credited to the budgets of the constituent entities of the Russian Federation.

Profit tax rate - total, (%) (line 140 ) - indicates the amount of tax rates in the federal budget and the budget of the constituent entity of the Russian Federation (line 150 + line 160 , or line 150 + line 170 ).

to the federal budget (line 150 ) – indicates the income tax rate to the federal budget (2%).

to the budget of a constituent entity of the Russian Federation (line 160 ) - the income tax rate to the budget of a constituent entity of the Russian Federation is indicated (18%).

to the budget of a constituent entity of the Russian Federation (taking into account the provisions of paragraphs 4 and 5 of clause 1 of Article 284 of the Tax Code) (line 170 ) - the profit tax rate to the budget of a constituent entity of the Russian Federation is indicated:

For certain categories of taxpayers, at a reduced tax rate established by the laws of the constituent entities of the Russian Federation, but not lower than 13.5%.

For organizations that are residents of a special economic zone, at a reduced tax rate established by the laws of the constituent entities of the Russian Federation (subject to the restrictions established by paragraph 5 of paragraph 1 of Article 284 of the Tax Code of the Russian Federation), but not higher than 13.5%.

Please note: Taxpayers with separate divisions enter only the tax rate for calculating income tax payable to the federal budget (line 150 of Sheet 02 )

According to the above lines, agricultural producers paying income tax indicate the tax rates established by Article 2.1 of Federal Law No. 110-FZ

The amount of calculated income tax - total (line 180 ) - indicates the amount of income tax to the federal budget and the budget of a constituent entity of the Russian Federation (line 190 + line 200 ).

to the federal budget (line 120 x line 150: 100) (line 190 ) - indicates the amount of income tax to the federal budget (the tax base is multiplied by the income tax rate. Line 190 = line 120 * line 150/100 ).

to the budget of a subject of the Russian Federation (line 120-line 130) x line 160: 100 + (line 130 x line 170: 100) (line 200 ) - indicates the amount of income tax to the budget of a subject of the Russian Federation (the tax base is multiplied on the income tax rate. Line 200 = line 120 * line 160 /100 or Line 200 = line 120 * line 170 /100).

Please note: Taxpayers who have separate divisions , calculate income tax to the budgets of constituent entities of the Russian Federation according to a separate calculation in Appendix No. 5 to Sheet 02 in the context of separate divisions or groups of separate divisions located on the territory of one constituent entity of the Russian Federation.

Line 200 indicates the amount of indicators of the calculated income tax to the budgets of the constituent entities of the Russian Federation from lines 070 of Appendix No. 5 to Sheet 02 for each separate division, for an organization without separate divisions included in it, or for a group of separate divisions located on the territory of one constituent entity of the Russian Federation.

Amount of accrued advance payments for the reporting (tax) period - total (line 210 ) - indicates the amount of accrued advances on tax for the tax (reporting) period.

The amounts of advance payments are reflected in the declaration in the following order:

to the federal budget (line 220 ) - indicates the amount of accrued tax advances to the federal budget for the tax (reporting) period.

to the budget of a constituent entity of the Russian Federation (line 230 ) - indicates the amount of accrued tax advances to the budget of a constituent entity of the Russian Federation for the tax (reporting) period.

The amounts of advance payments are reflected in the declaration in the following order:

organizations paying monthly advance payments no later than the 28th day of each month, with subsequent calculations in the Declarations for the corresponding reporting period - the amount of calculated advance payments according to the Declaration for the previous reporting period of the given tax period and the amount of monthly advance payments due on the 28th the th day of each month of the last quarter of the reporting period (line 180 + line 290 of the previous declaration );
organizations paying monthly advance payments on actually received profits - the amount of calculated advance payments according to the Declaration for the previous reporting period;
organizations paying advance payments only at the end of the reporting period - the amount of calculated advance payments according to the Declaration for the previous reporting period;
the amount of advance payments accrued (reduced) following a desk tax audit of the Declaration for the previous reporting period, the results of which were taken into account by the taxpayer in the Declaration for the subsequent reporting (tax) period.

Please note: Taxpayers with separate divisions line 230 in the same order as line 200 . In this case, the amount of accrued advance payments to the budget of the subject of the Russian Federation as a whole for the organization must be equal to the sum of the indicators of lines 080 of Appendix No. 5 to Sheet 02 for each separate division, for an organization without separate divisions included in it, or for a group of separate divisions located on the territory of one subject of the Russian Federation

Amount of income tax to be paid additionally:

to the federal budget (line 190-line 220-line 250) (line 270 ) – indicates the amount of income tax to be paid additionally to the federal budget.

Line 270 = line 190 – (line 220 + line 250 ), if the indicator of line 190 is greater than the sum of lines 220 and 250.

to the budget of the subject of the Russian Federation (line 200-page 230-page 260) (line 271 ) - indicates the amount of income tax to be paid additionally to the budget of the subject of the Russian Federation.

Line 271 = line 200 – (line 230 + 260 ) if the score of line 200 is greater than the sum of lines 230 and 260 .

Please note: For an organization that does not have separate divisions, lines 270 and 271 must correspond to lines 040 , 070 of subsection 1.1 of Section 1 of the Declaration.

Amount of income tax to be reduced:

to the federal budget (line 280 ) - indicates the amount of income tax to be reduced to the federal budget.

Line 280 = (line 220 + line 250 ) - line 190 , if line 190 is less than the sum of lines 220 and 250.

to the budget of a constituent entity of the Russian Federation (line 281 ) - indicates the amount of income tax to be reduced to the budget of a constituent entity of the Russian Federation.

Line 281 = (line 230 + 260 ) - line 200 , if the score of line 200 is less than the sum of lines 230 and 260.

Please note: For an organization that does not have separate divisions, lines 280 and 281 are equal to lines 050 and 080 , of subsection 1.1 of Section 1 of the Declaration.

Organizations that have separate divisions , the amount of profit tax to be paid additionally or reduced to the budget of the constituent entity of the Russian Federation at the location of these separate divisions is calculated in Appendix No. 5 to Sheet 02 and reflected on the corresponding lines of Sheet 02 .

The amount of monthly advance payments payable in the quarter following the current reporting period, including to the federal budget, to the budget of a constituent entity of the Russian Federation (lines 290, 300, 310 ) - indicates the amount of monthly advance payments payable in the quarter, following the reporting period for which the Declaration is submitted.

The amount of payments on line 290 is determined as the difference between the amount of calculated income tax for the reporting period (line 180 ) and the amount of calculated income tax indicated on line 180 of Sheet 02 of the Declaration for the previous reporting period.

If such difference is negative or equal to zero, then no monthly advance payments are made .

Line 290 is equal to the sum of lines 120, 130, 140, 220, 230, 240 of subsection 1.2 of Section 1.

In the Declaration for 9 months, line 290 indicates the amount of monthly advance payments for the fourth quarter, calculated as the difference between line 180 of the Declaration for 9 months and line 180 of the Declaration for the first half of the year.

In the Declaration for the first quarter, line 290 indicates the amount of monthly advance payments payable in the second quarter.

The amount of monthly advance payments will be equal to the amount of calculated tax on line 180 of the Declaration for the first quarter.

Lines 300 and 310 indicate the amounts of monthly advance payments to the federal budget and to the budget of a constituent entity of the Russian Federation, which are calculated similarly to the calculation of the indicator on line 290 .

According to payment deadlines, monthly advance payments to the specified budget levels are distributed in equal shares in the amount of 1/3 of the payment amount for the quarter. If the payment amount is not divided among three payment terms without a balance, then the balance is added to the monthly advance payment at the last payment date.

Please note: For an organization that includes separate divisions , the amount of monthly advance payments payable to the budget of the constituent entity of the Russian Federation at the location of these separate divisions is determined in the above order for the organization as a whole and must be equal to the sum of lines 120 and 121 of the Appendices No. 5 to Sheet 02 .

Lines 290 - 310 are not filled in:

in the Declaration for the year ;
organizations paying only quarterly advance payments based on the results of the reporting period in accordance with paragraph 3 of Article 286 of the Tax Code of the Russian Federation;
taxpayers who have switched to calculating monthly advance payments based on the actual profit received in accordance with paragraph 2 of Article 286 of the Tax Code of the Russian Federation.

The amount of monthly advance payments payable in the 1st quarter of the next tax period, including to the federal budget, to the budget of a constituent entity of the Russian Federation (lines 320, 330, 340 ) - are filled out in the Declaration for nine months , and they indicate the amount of monthly advance payments , payable in the first quarter of the next tax period.

The amount of monthly advance payments for the first quarter is taken equal to the amount of monthly advance payments payable in the fourth quarter (except for the cases specified in clause 4.3 of this Procedure).

An example of filling out Sheet 02 of the declaration:

Appendix No. 1 to Sheet 02 “Income from sales and non-operating income”

Appendix No. 1 to Sheet 02 reflects indicators for the main types of income of organizations from ordinary activities and non-operating income.

Taxpayer attribute (code) – the following codes are indicated:

1 – organizations not related to those indicated by codes 2 and 3 .
2 – agricultural producers (paying income tax on activities related to the sale of agricultural products produced by them, as well as the sale of their own produced and processed agricultural products).
3– residents of a special economic zone (for activities related to the inclusion of an organization in the register of residents of a special economic zone).

Please note: An agricultural producer and a resident of a special economic zone must draw up Appendix No. 1 to Sheet 02 of the Declaration for other types of activities, indicating the code “ 1 ” for the “Taxpayer Attribute” detail.

Revenue from sales - total (line 010 ) - indicates the total amount of revenue from the sale of goods (work, services), calculated in accordance with Articles 248, 249 of the Tax Code.

Including:

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Preparing to submit income tax reports is not an easy task.
Considering that the form for 2021 has been updated, you will have to work hard to accurately enter all the data into it. We talked about filling out all sections of the report: in detail about those that are prepared by almost all business entities, in less detail about those that will be needed by a narrow circle, and also gave an example of filling out an income tax return for 2021. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.