Procedure for filling out income tax returns

Income tax return 2021: form and composition

The form of the document was approved by order of the Federal Tax Service on October 19, 2016 No. ММВ-7-3/ [email protected] You can download the income tax return for 2021 below. This multi-page, universal report is used by enterprises in various industries. The following pages are required to be completed:

Title page;
Section 1, which indicates the amount of tax payable;
Tax calculation on sheet 02 (with appendices to it, which contain all information about the company’s income and expenses for the reporting or tax period).

The remaining pages of the new 2018 income tax return are included in it and are completed only if the company has information to include in them.

Responsibility 2021

Submitting an income tax return in 2021 in violation of deadlines is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation). And it provides for tax and administrative liability.

Fines

In 2021, the fine under Article 119 of the Tax Code of the Russian Federation is 5% of the amount of tax that must be paid (additionally paid) on the basis of the declaration, but was not transferred within the prescribed period. Moreover, you will need to pay for each full or partial month of delay from the date established for filing the declaration. The total amount of the fine for the entire period of delay can be from 1000 rubles. up to 30 percent of the unpaid tax amount according to the declaration. If the tax is paid in full on time, the fine will be 1000 rubles. If the organization paid only part of the tax, then the fine is determined from the difference between the amount of tax that must be paid according to the declaration and the amount actually transferred to the budget on time.

Administrative responsibility

For failure to submit or untimely submission of an income tax return in 2021, at the request of the tax inspectorate, the court may impose administrative penalties on officials of the organization (for example, its director or chief accountant) in the form of a warning or a fine in the amount of 300 to 500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

Rules for filling out income tax returns

Along with the approval of the income tax return form, Order No. ММВ-7-3/ [email protected] also established the rules for entering information into it, which covers the composition of the document, general requirements for filling out and the procedure for filling out. The instructions given in Appendix 2 offer step-by-step guidance in drawing up a document on how to fill out an income tax return.

Usually, drawing up a document according to the instructions of the Federal Tax Service does not raise any questions, but there are several nuances that are worth mentioning. For example, page 210 (amount of accrued advances) of sheet 02 of the declaration for the year is filled out differently depending on how the company pays advances:

if the transfer of monthly advances is carried out before the 28th day, then the amount recorded in lines 180 and 290 of the tax return for the organization’s income tax for 9 months is entered on page 210 of the declaration for the year;
if the company pays advances on a monthly basis on the actual profit received, then on page 210 indicate the amount of tax on line 180 for 11 months;
when transferring payments quarterly, page 210 contains information corresponding to the data in line 180 of the income tax return for 9 months.

Filling out the income tax return is carried out on the basis of the company’s financial statements. We invite you to familiarize yourself with the algorithm for drawing up a document using a simple example that demonstrates a step-by-step calculation procedure in accordance with the requirements of tax authorities.

Income tax: example of filling out a declaration in 2021

Initial data:

Based on the results of the 1st quarter of 2021, the following income was received:

from sales – 2400 thousand rubles.
non-operating – 1000 thousand rubles.

Expenses amounted to:

for sales – 1060 thousand rubles;
non-operating – 42 thousand rubles.

Tax rate 20%.

Let's calculate the tax: ((2,400,000 + 1,000,000) – (1,060,000 + 42,000)) x 20% = 459,600 rubles. and draw up a declaration.

Step 1. Filling out the cover page of the income tax return

Registration of a title means entering all information about the company - basic details and full name. Any form cells that remain unfilled are crossed out. In addition to information about the company, enter:

Correction number (for the first submission – “0—”, for subsequent submissions – numbered in ascending order – “1—”, “2—”, etc.);
reporting period code. It depends:

- from the period itself (quarters are encrypted as follows - 21 (1 quarter), 31 (half-year), 33 (9 months), 34 - (year);

- from the payment system. For example, with monthly advance payments, the period code is numbered sequentially from 35 for January to 46 for the year;

tax office code;
code at the place of registration. Assigned according to the classification of the company, for example, large companies are coded with the code 213, foreign ones - 245, the majority of domestic companies - 214, etc.;
OKVED code;

All submitted information is certified by a representative of the taxpayer.

Personal income tax in 2021: what innovations will there be?

To improve the economic situation in the country, the Ministry of Finance put forward a proposal to increase the tax rate, but the Government did not support this initiative. The procedure for calculating tax and requirements for filing tax reports 2-NDFL in 2021 will remain the same. But a number of significant innovations were nevertheless approved. Let's look at what changes took place in the submission of personal income tax reporting in 2018:

A new coding has been introduced for issuing awards. In the 2-NDFL certificate, the bonus will be indicated by codes 2000, 2002 and 2003.
A new report 6-NDFL has been approved. Tax agents will need to submit a personal income tax reporting form quarterly in 2021, displaying the calculated and paid amounts of taxes. The annual report must be submitted by April 1 of the new reporting year in electronic form.
The standard deduction for a disabled child will increase to 12 thousand rubles.
Withheld tax must be remitted the day after wages are paid.
It is allowed to submit personal income tax reports in 2021 electronically and in paper format (provided that the company employs less than 25 people).
The deadlines for notifying the tax service about the impossibility of deducting taxes have been extended.
Employers will be able to provide social deductions upon written applications from employees.
If recalculation of personal income tax for 2021 is required in the reporting, the entrepreneur must provide an updated 6-NDFL report. When submitting this form, you must indicate the correction number on the title page.
Zero personal income tax reporting will not be submitted in 2021.
The list of tax-free payments has been expanded.

Form 2-NDFL

The 2-NDFL reporting form in 2021 will contain information on the income of individuals and the amount of tax withheld. Certificates for each employee are submitted to the Federal Tax Service once a year, before April 1. According to the new rules, in 2021, you can submit 2-NDFL reports in two ways: on paper (if the company employs less than 25 people) and via telecommunication channels. In order to be able to send reports electronically, you must enter into an agreement with the operator.

Accountants responsible for preparing documentation should know what will be new in personal income tax reporting in 2021. The main changes will affect the procedure for filling out forms. Now they will contain the “Attribute” field, reflecting the withholding of the tax amount in full or in part. If organizations and individual entrepreneurs do not submit 2-NDFL reports on time in 2021, they will have to pay 200 rubles for each unsubmitted certificate, and the fine for errors in the documents will be 500 rubles.

Form 3-NDFL

The 3-NDFL reporting updated in 2021 for individual entrepreneurs and organizations is a declaration on income taxes for citizens of the Russian Federation. This form was approved by Federal Tax Service Order No. ММВ-7-11/552 dated 10.10.2018 and next year entrepreneurs will use it to prepare reports for 2021. New 3-NDFL reporting forms and deadlines for submission in 2021 are published on the official website of the tax service.

A number of amendments were made to the 3-NDFL report; tax officials tried to bring it into line with the current edition of the Tax Code of the Russian Federation. New articles will be introduced into 3-NDFL reporting in 2021 for individual entrepreneurs and other business entities, and changes will also be added regarding citizens receiving dividends from foreign companies. In the 3-NDFL declaration in 2021 for the reporting period, the list of persons required to provide this form will be expanded. This certificate is also provided to regulatory authorities in the case where an individual has received additional income (from the sale of real estate, winning a lottery).

New 6-NDLF report

Starting from 2021, this certificate will have to be submitted to all organizations making payments to individuals, including individual entrepreneurs. The report will be submitted quarterly, no later than the last day of the month following the reporting period. The new form of personal income tax reporting to the tax office in 2021 will consist of a title page and a main part, which has two sections. The first section of the personal income tax reporting form in 2021 will display generalized information, and the second section will display data detailed within the reporting period.

Tax rates in 2021

The income tax rate is determined by the status of the taxpayer and depends on the type of income received by citizens of the Russian Federation. Its size can range from 9 to 35%, the payer’s status will be determined at the end of the year. In addition to paying tax payments, organizations and individual entrepreneurs in 2021 submit personal income tax reports to the Federal Tax Service, documentation is provided quarterly and for the reporting year. The legislation establishes the following rates:

for residents – 13%;
for non-residents – 30%;
for persons with refugee status – 30%;
for citizens who received income from bonds issued before 2007 – 9% (preferential rate);
winning in the competition – 35%;
State benefits, compensation amounts, pensions, government grants and bonuses, scholarships are not taxed.

deklaraciya_001-2.jpg

Step 2. Filling out Appendix 1 sheet 02

Despite the fact that the income tax return begins with section 1, in which the tax amount should be entered, it is more convenient to draw up the document from sheet 02, where the tax is calculated. Let's start filling out Appendix 1 of sheet 02 and enter data on income:

In line 010 – total revenue in the amount of 2,400,000 rubles, which consists of

revenue from sales of manufactured products RUB 2,000,000. (page 011), and
purchased goods 400,000 rub. (page 012).

Lines 011 to 014 reflect the amounts of revenue by source of income.

Line 040 of the declaration Pr.1 of sheet 02 for income tax is the total for the amount of sales revenue. Next, fill in the lines for the amounts of income from non-operating operations. According to the conditions of the problem, the company received 1,000,000 rubles. as income from previous years (p. 100). Lines 101-106 are intended to decipher income from other activities.

deklaraciya_005-2.jpg

Step 3. Filling out Appendix 2 to sheet 02

Information about expenses (losses) from all types of activities is indicated here. Lines 010-030 reflect the company's direct costs. Lines 040 and 041 are indirect. Line 041 of the income tax return requires special attention. It records costs that are indirectly related to production. It is important to clearly determine whether all of them can be taken into account when calculating income tax (Article 270 of the Tax Code of the Russian Federation).

Lines 200 – 206 are filled in with information about non-operating expenses, and lines 300 – 302 reflect losses equated to non-operating expenses.

We submit the 6-NDFL report for the year - deadlines

The deadline for submitting 6-NDFL for the year according to the Tax Code of the Russian Federation (clause 2 of Article 230 of the Tax Code of the Russian Federation) is determined differently than the current one for interim reporting. If interim reports are submitted before the last day of the month following the end of the next quarter, then the report for the year is sent to the Federal Tax Service a little later - no later than March 1 of the year following the reporting one. Thus, 6-NDFL for 2021 must be submitted by 03/01/2021 inclusive. At the same time, the last set of certificates in form 2-NDFL is submitted.

That is, both types of income tax reporting mandatory for employers, generated on the same figures for the same period, must be submitted to the regulatory authority within the same deadline. To a large extent, the unity of this period is due to the need to link data between reports.

deklaraciya_008-2.jpg

Appendix 3 to sheet 02 is drawn up if the company carried out operations to sell property or carried out activities using service industries. It states the revenue generated from the difference between income and costs. There is no such data in the example.

Appendix 4 to sheet 02 is filled out if there are losses from previous years. In the example under consideration there are none, but you should know that the tax base can be reduced by the amount of these losses, but not more than half the original tax base.

Appendix 5 is filled out by companies that have separate divisions in their structure.

Step. 4 Sheet 02 – tax calculation

After filling out the applications for which information is available, we proceed directly to the tax calculation - sheet 02. We will enter:

in line 010 the amount of sales revenue is RUB 2,400,000.
in line 020 the amount of non-operating income is 1,000,000 rubles;
in line 030, the amount of sales expenses is RUB 1,060,000;
in line 040 the amount of non-operating expenses is 42,000 rubles.
on page 060 we display the result of the calculations - 2,298,000 rubles.
There are no specific income excluded from profit in our example, so lines 070 and 080 are crossed out, and the general result is duplicated on page 100;
there is also no loss reducing the basis, so page 110 is not filled out;
page 120 reflects the tax base from which the tax is calculated - 2,298,000 rubles.
lines 140, 150, 160 record the percentage of deductions: 20% - general, 3% - to the federal budget, 17% - to the regional budget;
line 180 of the income tax return reflects the amount of tax to be transferred - 459,600 rubles, including line 190 - 68,940 rubles. must be listed on FB, on page 200 - 390,660 rubles. This amount is subject to transfer to regional budgets.

deklaraciya_004-2.jpg

Step 5. Filling out section 1 of the income tax return

After the calculations have been carried out, the final final stage begins. For companies that pay advances quarterly, as in our example, subsection 1.1 is intended. Firms making monthly payments fill out subsection 1.2

This subsection 1.1 indicates the BCC for the corresponding budgets and the amount of accrued tax.

Let's sum it up

The corporate income tax in the current year 2021 has not undergone any significant changes. To be able to determine its value, you do not need to have any specific knowledge; it is enough to remember the following formulas:

formula for finding sales profit;
formula for determining the amount of non-operating profit;
formula for finding the tax base;
the formula used to determine the amount of tax collection.

All of the above formulas are very simple, and remembering them will not be difficult. Pay attention to the calculations and successfully apply the acquired knowledge in practice. Good luck!

deklaraciya_002.jpg

You can check your income tax return, or more precisely, the amounts included in it, using the financial statements, in particular, the income statement.

Having told how to declare income tax and presented a sample of filling out the declaration, we demonstrated the simplest option, with the goal of showing the sequence of document execution. In real life, when filling out a declaration, an accountant is faced with a lot of additional nuances. Therefore, he will have to familiarize himself in more detail with the instructions approved by the Federal Tax Service in order MMV-7-3/ [email protected]