Who is required to make advance payments?
To find out who pays this type of tax and in what order, you should refer to Articles 285-287 of the Tax Code.
Payments are made quarterly or monthly.
Advances are paid quarterly:
- enterprises whose total revenue over the past year did not exceed 15 million rubles (that is, 60 million rubles for the year);
- budgetary institutions (which from January 1, 2014 do not include museums, theaters, libraries and concert organizations);
- branches of foreign companies;
- non-profit organizations that do not carry out trading activities;
- companies that provided their property under a trust management agreement;
- parties to the joint activity agreement;
- investors in production sharing arrangements.
For the enterprises listed from the second point, the size of revenue does not matter.
Quarterly payments are transferred to the budget by the 28th day of the month following the reporting period.
Important: if an enterprise is included in this list, it has the right to refuse monthly transfers directly from the 1st quarter of 2021. The corresponding application to the tax office must be submitted by December 31 of the previous year.
Monthly income tax payments are made by all organizations not included in this list. They are carried out before the 28th day of the month following the reporting month.
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How to fill out an income tax return for the first quarter of 2017
Sheets required to be completed by all taxpayers:
- Title page;
- Subsection 1.1 indicating the amount of tax to be transferred;
- Sheet 02 containing tax calculation;
- Appendix 1 (decoding of income);
- Appendix 2 (expense breakdown).
Sheets to be completed by individual taxpayers if there are relevant transactions: Subsection 1.2 is completed if the taxpayer makes monthly advance payments.
Subsection 1.3 , Sheet 03 is used if the organization is a tax agent for other legal entities.
Appendix 3 is completed if the corresponding operations were carried out in the current period (sale of depreciable property, assignment of claims before the payment deadline, etc.).
