Monthly and quarterly advance payments of income tax paid during the quarter

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In accordance with the amendments to Articles 286 and 287 of the Tax Code of the Russian Federation, in 2021, organizations whose sales income during the previous four quarters did not exceed an average of 15 million rubles per quarter can refuse monthly advances on income tax and count payments according to results of the quarter.

What are the types of advance payments for income tax?

Increasing the limit allowed a larger number of organizations to calculate advance payments for income tax based on the results of the quarter. Why this is good for taxpayers - let's look at an example, but first let's remember what advance payments for income tax are.

Based on the results of each reporting (tax) period, taxpayers calculate and pay advance payments in one of the following ways:

based on the results of the 1st quarter, half a year and 9 months, as well as advance payments in each month of the next quarter, calculated taking into account the profit for the previous quarter (clause 2 of Article 286 of the Tax Code of the Russian Federation). Suitable for companies whose average revenue exceeded 15 million rubles over the previous four quarters;
you can voluntarily switch to monthly advance payments based on actual profits (clauses 2 and 3 of Article 286 of the Tax Code of the Russian Federation). Suitable for companies whose average revenue exceeded 15 million rubles over the previous four quarters;
based on the results of the 1st quarter, half a year and 9 months without paying monthly advance payments. This method is clause 3 of Art. 286 of the Tax Code of the Russian Federation is allowed to apply only to organizations whose revenue for the previous four quarters did not exceed an average of 15 million rubles for each quarter.

In 2021, the legislator set a revenue limit of an average of 25 million rubles for each quarter (Article 2 of Federal Law No. 121-FZ of April 22, 2020). In 2021, if the pandemic does not make any adjustments, the previous limit of 15 million rubles will be returned. The tax authority must be notified of the transition to monthly advance payments from actual profits by December 31 of the previous year. The notification can be submitted in free form or use the form recommended in the Letter of the Federal Tax Service dated April 22, 2020 No. SD-4-3/6802. In this case, the calculation of the amounts of advance payments is made by taxpayers based on the tax rate and the actual profit received, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month.

Let us calculate advance payments for the conditional Pineapples in Champagne LLC using each method, and then compare the results. Income and expenses for tax purposes are determined using the accrual method. The tax base for income tax is presented as a cumulative total from the beginning of the year on a quarterly and monthly basis.

Period	2020	2021
Tax base for income tax	Tax base for income tax
1st quarter	160 thousand rubles. (1 month: 50 thousand rubles; 2 month: 100 thousand rubles; 3 month: 160 thousand rubles)	90 thousand rubles. (1 month: 30 thousand rubles; 2 month: 60 thousand rubles; 3 month: 90 thousand rubles)
2nd quarter	350 thousand rubles. (4th month: 230 thousand rubles; 5 month: 300 thousand rubles; 6 month: 350 thousand rubles)	50 thousand rubles. (4th month: 70 thousand rubles; 5 month: 60 thousand rubles; 6 month: 50 thousand rubles)
3rd quarter	620 thousand rubles. (7 months: 400 thousand rubles; 8 months: 500 thousand rubles; Read also: The concept of “Account” in accounting. Active, passive and active-passive accounts 9 months: 620 thousand rubles)	150 thousand rubles. (7 months: 80 thousand rubles; 8 months: 120 thousand rubles; 9 months: 150 thousand rubles)
4th quarter	900 thousand rubles. (10 months: 700 thousand rubles; 11 months: 800 thousand rubles; 12 months: 900 thousand rubles)	370 thousand rubles. (10 months: 230 thousand rubles; 11 months: 300 thousand rubles; 12 months: 370 thousand rubles)

Deadline for paying income tax: annual, quarterly, monthly

For companies that pay advances only once a quarter, the reporting periods are the 1st quarter, 6 and 9 months of the current year. When making a quarterly payment of part of the tax, they are exempt from paying to the budget on a monthly basis. The determining criterion giving the right to such a calculation is the level of income. When, based on the results of 4 consecutive quarters, the average profit did not exceed the threshold of 15 million rubles. Such enterprises also include:

organizations with budget funding. The exceptions are libraries, concert venues, theaters, which do not pay advances;
foreign companies with representative offices in Russia;
non-profit firms without making a profit from the sale of goods or provision of services;
companies participating in simple partnerships;
investors under a production sharing agreement;

The company may become obligated to pay preliminary amounts every 3 months at any time, as soon as the profitability for 4 quarters does not reach 60 million rubles. Therefore, the transition may occur in the middle of the year. The exception is the calculation of preliminary payments on revenue already received, when the transition, for example, only from the beginning of a new period.

Example of accounting for advance payments

When considering the topic of how to calculate advance payments for income tax, it is worth considering 2 calculation procedures:

Calculation for one quarter. The payment amount for 3 months is calculated by multiplying the tax base by the established profit rate. This calculation is applied every quarter. The basis for the calculation is the profit received, calculated as income reduced by expenses incurred.
Calculation with increasing results. At the end of 6 months, 9 months and a year, the need to determine the amount of additional payment is added to the calculation. First you need to calculate all the tax for the period for the report. Each time its size is determined at the beginning of the year by the growing total. The previously deposited amount is subtracted from the result obtained. The advance calculated in this way is paid to the budget. All calculations are made only within one annual period.

For convenient calculation of advance payments for income tax, a table is compiled reflecting data on the tax basis, time periods and amounts transferred for each quarter. When, at the end of the year, a loss appears instead of income, the amount of the preliminary payment will be zero.

Previously paid contributions are considered an overpayment. They can be returned to the taxpayer and taken into account in subsequent periods, as well as credited towards the repayment of penalties and penalties. Returns can only be issued within a 3-year period. If you miss the deadline, you will have to submit an application to the arbitration court.

Filling out the final data on additional payment or reduction of income tax in the first quarter is carried out in 1C automatically according to the following algorithm.

If the tax amount is due for additional payment, i.e. line 270 or line 271 is filled in in Sheet 02, then the amount indicated in them is transferred to Section 1 Subsection 1.1: PDF

on page 040 - from page 270 of Sheet 02 “to the federal budget”;
on page 070 - from page 271 of Sheet 02 “to the budget of a constituent entity of the Russian Federation.”

If the tax amount is reduced, i.e. line 280 or line 281 is filled in in Sheet 02, then the amount indicated in them is transferred to Section 1 Subsection 1.1: PDF

on page 050 - from page 280 of Sheet 02 “to the federal budget”;
on page 080 - from page 281 of Sheet 02 “to the budget of a constituent entity of the Russian Federation.”

In our example, the amount of income tax based on the results of the first quarter for the federal budget and the budget of a constituent entity of the Russian Federation was subject to additional payment.

Based on this norm, pay the tax for the first quarter specified in Section 1 of Subsection 1.1. required by April 28.

If the deadline for tax payment falls on a weekend or holiday, then the deadline is postponed to the first working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Familiarize yourself with the procedure for paying income tax:

federal budget;
budget of a constituent entity of the Russian Federation.

In our example, additional payment of income tax must be made before April 30, 2021. (April 28 is a day off):

to the federal budget - 27,000 rubles.
to a subject of the Russian Federation - 123,000 rubles.

In Section 1 Subsection 1.2. The declaration reflects monthly advance payments that must be paid in the second quarter.

The amount of advance payments for the second quarter was calculated on pages 300, 310 of Sheet 02. It is automatically distributed to Subsection 1.2 in the amount of 1/3 of the quarterly amount:

pp. 120-140 - from p. 300 “to the federal budget”;
pp. 220-240 - from p. 310 “to the budget of a constituent entity of the Russian Federation.”

Based on this norm, in the second quarter it is necessary to pay the advance payments specified in Section 1 of Subsection 1.2:

until April 28;
until May 28;
until June 28.

If the deadline for payment of advance payments falls on a weekend or holiday, then the deadline is postponed to the first working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Payment of income tax to the federal budget;
Payment of income tax to the budget of a constituent entity of the Russian Federation.

In our example, payment of advance payments in the second quarter should be made:

until April 30, 2021 (April 28 is a day off): to the federal budget - 10,000 rubles.
to a subject of the Russian Federation - 56,666 rubles.

until May 28, 2021:

to the federal budget - 10,000 rubles.

to a subject of the Russian Federation - 56,666 rubles.

until June 28, 2021:

to the federal budget - 10,000 rubles.

to a subject of the Russian Federation - 56,668 rubles.

Organizations that have sales income for the previous four quarters, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, did not exceed an average of 15 million rubles. for each quarter, quarterly advance payments are made (clause 3 of Article 286 of the Tax Code of the Russian Federation).

If the average sales revenue exceeds 15 million rubles, then from the next quarter you will have to pay monthly advance payments in addition to quarterly advance payments (clause 2 of Article 286 of the Tax Code of the Russian Federation).

Also, quarterly advance payments based on the results of the reporting period are paid by the following persons (clause 3 of Article 286 of the Tax Code of the Russian Federation):

budgetary (except for theatres, museums, libraries, concert organizations) and autonomous institutions;
foreign organizations operating in the Russian Federation through a permanent representative office;
non-profit organizations that do not have income from the sale of goods (works, services);
participants of simple and investment partnerships in relation to the income they receive from participation in simple partnerships and investment partnerships;
investors of production sharing agreements in terms of income received from the implementation of these agreements;
beneficiaries under trust management agreements.
Within the quarter, these persons do not pay monthly advance payments. The reporting periods for them are the first quarter, half a year and nine months of the calendar year (clause 2 of article 285, clause 3 of article 286 of the Tax Code of the Russian Federation).

How to calculate advance payments based on quarterly results

The amount of the quarterly advance payment at the end of the reporting period is determined by the actual profit, calculated on an accrual basis from the beginning of the tax period to the end of the reporting period - quarter, half-year, nine months. In this case, advance payments previously paid in the tax period are taken into account.

Example 1: let’s calculate quarterly advance payments for 2021 for Pineapples in Champagne LLC:
based on the results of the 1st quarter: 90 thousand rubles × 20% = 18 thousand rubles.
Based on the results of the 2nd quarter, a loss of 40 thousand rubles was received. This means that the tax base for the six months will be 50 thousand rubles. That is, the advance payment for the six months will be 50 thousand rubles × 20% - 18 thousand rubles = - 8 thousand rubles. According to the formula, we understand that we have overpaid taxes, so we will not pay anything to the budget for the six months.
based on the results of 9 months: 150 thousand rubles × 20% = 30 thousand rubles. If the overpayment of 8 thousand rubles, resulting from the results of the six months, is not offset against the payment of other taxes and is not returned to the organization, it is offset against the payment of the quarterly advance payment based on the results of 9 months (clause 1 of Article 287, clause 14 of Article 78 of the Tax Code RF). Therefore, the amount to be paid additionally to the budget: 30 thousand rubles – 18 thousand rubles = 12 thousand rubles.

How to calculate monthly down payments

Unlike the advance payment based on the results of the quarter, the monthly advance payment is determined not from the actual, but from the estimated profit, which is determined based on the results of the previous quarter. An exception is the monthly payments of the first quarter of the current tax period: they are equal to the payments that were paid in the fourth quarter of the previous tax period. The calculation is described in detail in paragraph 2 of Art. 286 Tax Code of the Russian Federation.

Important: if during the current quarter an organization receives less profit or even a loss, this does not exempt it from paying monthly advance payments. They are recognized as an overpayment, which can be returned to the current account, offset against future payments, or used to pay off other taxes (in the federal and regional parts).

Example 2: let’s calculate the advance payments that Pineapples in Champagne LLC will transfer in 2021, taking into account monthly advance payments:
payments in January, February and March 2021 are equal to the monthly advance payment that was paid in the fourth quarter of the previous year:
(620 thousand rubles × 20% − 350 thousand rubles × 20%) / 3 = 18 thousand rubles per month.
The advance payment based on the actual results of the first quarter amounted to 18 thousand rubles. There was an overpayment of tax: (18 thousand rubles × 3 − 18 thousand rubles) = 36 thousand rubles.
The monthly advance payment in the 2nd quarter of the current year is equal to: 18 thousand rubles / 3 = 6 thousand rubles. The organization counted the overpayment against these payments, but even taking this into account, at the end of the 2nd quarter there remained an overpayment:
(36 thousand rubles − 6 thousand rubles × 3) = 18 thousand rubles.
in July, August and September, the organization did not transfer payments, since the difference between the quarterly and advance payments for the half year and 1st quarter of 2021 was negative.
The quarterly advance payment for 9 months amounted to 30 thousand rubles. The organization closed part of it by overpayment, and paid the rest to the budget:
(30 thousand rubles − 18 thousand rubles) = 12 thousand rubles.
For this option, you can already calculate payments due in October, November and December 2021 and the 1st quarter of the next year:
(30 thousand rubles − 0 rubles) / 3 = 10,000 rubles.

Advances with additional payment per quarter

This method of calculating an advance payment is used by organizations that:

do not have the right to deduct tax once a quarter;
did not independently switch to calculating the advance on actually earned profits.

On a note! The advance must be calculated from the beginning of the year on an accrual basis.

The amount of the first quarterly contribution is equal to the amount of the contribution for the last three months of the previous year. So, the January, February and March advance payment is equal to:

1/3 * profit earned for the entire fourth quarter * effective tax rate

The amount of the contribution for the next quarter is equal to the amount of the first quarterly advance. In April, May and June the same amount should be received as in March, February and January of the same year.

The amount of contributions in the third reporting quarter = the amount of contributions for the first six months - the amount of the first quarterly advance.

In July, August and September the budget should receive:

1/3 * (profit earned in six months - amount already paid for the previous 6 months)

The amount of contributions in the fourth quarter = the amount of contributions for a nine-month period - the amount of advances paid in the first half of the year.

The October, November and December monthly advance payment is equal to one third of the difference in profit for the period from January to September and the previously paid tax amount.

On a note! At the end of each quarter, the organization's accountant compares the total amount of monthly advance payments and the actual profit received. If the amount of contributions is less than the tax, the balance must be paid. The deadline for transferring money is the 28th of the month following the reporting quarter.

If at the end of the quarter the tax is paid more than it should be, the organization has the opportunity to return the overpayment to the current bank account or keep it as payment for the next advance payments

Example. In 2016-2017, Udacha LLC paid advance payments every 30 days, paying extra for each quarter.

Table 1. Organizational profit

Period	Sum
Fourth quarter 2021	1,200,000 rubles
First quarter of 2021	1,100,000 rubles
Second quarter period 2021	900,000 rubles
Third quarter period	1,000,000 rubles

First quarter advance = 1/3 * 1,200,000 * 20% = 96,000 rubles

So, January, February and March transfers should be 96,000 rubles. The amount of the surcharge based on the results of the first quarterly period will be calculated as follows:

11,000,000 * 20% – 96,000 * 3 = 12,000 rubles. Additional payment must be made by April 28. This means that in April the organization must pay a contribution for March and an additional payment for the quarter of 12,000 + 96,000 = 108,000 rubles.

Monthly advances in the second quarter are equal to a third of profits in the first quarter.

1,100,000 * 20% * 1/3 = 80,667 rubles

In April, March and June, the budget should receive 80,667 rubles each.

For six months, the profit of “Luck” amounted to 2,000,000 (1,100,000 + 900,000). For the first 6 months you will receive an overpayment:

2 000 000 * 20% – (96 000 * 3) – 12 000 – (80 667 * 3) = — 142 000

The company can return this amount back or keep it towards future payments. “Luck” chose the first option.

Advances in the third quarter:

(2,000,000 * 20% - 900,000 * 20%) / 3 = 73,333 rubles.

This amount must be paid in July, August and September.

How to calculate monthly down payments based on actual profits

In this case, tax is paid on the actual profit received for the previous month. The tax payment date is the 28th day of the month following the reporting period. We calculate the advance payment using the formula:

AP = NB × C – APpr, where

AP - advance payment for the reporting period;
NB - tax base;
C—income tax rate;
APPR - advance payments for previous periods.

Example 3: let’s calculate the advance payments that Pineapples in Champagne LLC will transfer in 2021, taking into account monthly advance payments based on actual profits:
In January, a profit of 30 thousand rubles was received, therefore, in February the company will pay 30 thousand rubles × 20% = 6 thousand rubles;
In January-February, the tax base is 60 thousand rubles, the tax payable in March will be 60 thousand rubles × 20% - 6 thousand rubles = 6 thousand rubles;
In January - March, the base is 50 thousand rubles, the tax payable is 90 thousand rubles × 20% - 6 thousand rubles - 6 thousand rubles = 6 thousand rubles;
in January - April the tax base will be 70 thousand rubles, therefore, in May you need to pay 70 thousand rubles × 20% - 6 thousand rubles - 6 thousand rubles - 6 thousand rubles = - 4,000 rubles. Since the number comes out with a minus, it means the company has overpaid. There is no need to pay taxes for April. Likewise, there will be no tax due in May, June, July and August;
Each subsequent month is calculated using the formula above. For convenience, we have collected all payments in a table.
P period The tax base Tax payable for the period Advance payment taking into account previous payments Advance payment date
January 30000 6000 6000 March 1, 2021
January February 60000 12000 6000 March 29, 2021
January March 90000 18000 6000 April 28, 2021
January - April 70000 14000 0 May 28, 2021
January - May 60000 12000 0 June 28, 2021
January June 50000 10000 0 July 28, 2021
January - July 80000 16000 0 August 30, 2021
January - August 120000 24000 6000 September 28, 2021
January - September 150000 30000 6000 October 28, 2021
January - October 230000 46000 16000 November 29, 2021
January - November 300000 60000 14000 December 28, 2021

Payment schedule and withdrawals

Taking into account the deadlines specified in paragraph 1 of Art. 287 of the Tax Code of the Russian Federation, we will draw up a payment schedule for Pineapples in Champagne LLC:

Advance payments only at the end of the quarter	Advance payments based on quarterly results with monthly payments	Advance payments on actually received profits with monthly payments
until 01/28/2021	2 thousand rubles additional payment for 2021 + 18 thousand rubles	20 thousand rubles (for January 2021)
until 03/01/2021	18 thousand rubles	6 thousand rubles
until March 29, 2021	56 thousand rubles (based on the results of the fourth quarter of 2021: 900 thousand rubles × 20% - 124 thousand rubles)	18 thousand rubles	6 thousand rubles
until 04/28/2021	18 thousand rubles	overpayment credited	6 thousand rubles
until 05/28/2021	overpayment credited	—
until 06/28/2021	overpayment credited	—
until July 28, 2021	—	—	—
until 30.08.2021	—	—
until 09.28.2021	—	6 thousand rubles
until 28.10.2021	12 thousand rubles	12 thousand rubles + 10 thousand rubles	6 thousand rubles
until 29.11.2021	10 thousand rubles	16 thousand rubles
until 12/28/2021	10 thousand rubles	14 thousand rubles

It is more profitable for the taxpayer to pay advance payments based on the results of the past quarter or month: in fact, they are paid according to real profits, and not “in advance.” Monthly advance payments based on payments from the previous quarter are really payment in advance from the money that could be put into circulation. This is especially felt when there was a good result for 9 months, and then a decrease in profit or even a loss: the organization still must transfer advance payments, moreover, calculated for “profitable” periods.

Returning to the news under discussion: whether the organization will make monthly advance payments or may limit itself to quarterly payments depends on the average revenue for the past 4 quarters. Let's remember how to calculate it.

Examples of calculating monthly advances based on profits

Monthly advances on profits are paid:

from the profit actually received for the month; or
AP indicators of previous quarters with additional tax payment based on the results of the quarter.

In this case, the payment method for AP:

chosen by the company itself;
reflected in its accounting policies;
applies throughout the year.

Let us show with an example how to calculate the monthly AP using each of the above methods:

Example 1

The accounting policy of PJSC "Orange Mix" stipulates that the company pays AP income tax monthly based on actual profit. For 2021, Orange Mix PJSC received a tax profit in the amount of RUB 2,998,143. For January-November 2021 - RUB 2,564,240.

Calculation:

Tax profit for December 2021—RUB 433,903. (RUB 2,998,143 - RUB 2,564,240);

AP for December 2021: RUB 433,903. × 20% = 86,781 rub.

PJSC “Orange Paradise” must transfer this amount to the budget no later than January 28, 2021.

Example 2

Gulliver LLC pays monthly APs based on the tax for the previous quarter. To calculate the AP in each month of the 4th quarter of 2020, the company’s specialists took into account Art. 286 of the Tax Code of the Russian Federation, providing for:

determine the amount of monthly AP in the 4th quarter of 2021 equal to 1/3 of the difference between the amount of AP for 9 and 6 months, respectively;
payment of the AP must be made monthly no later than the 28th (for example, in December 2021 - no later than 12/28/2020);
compare the tax calculated based on the results of the quarter based on the actual profit for the quarter with the amount of monthly AP and pay additional tax if the amount of monthly AP turns out to be lower than the tax for the quarter.

Calculation:

AP for half a year and 9 months of 2021 - 56,340 rubles. and 86,198 rubles;
monthly payment in the 4th quarter of 2021 - RUB 9,953. (RUB 86,198 - RUB 56,340) / 3;
income tax based on the results of the 4th quarter, based on actual profit: RUB 37,390;
additional tax payment based on the results of the 4th quarter of 2021: RUB 37,390. – 9,953 rub. × 3 months = 7,531 rub.

For an example of calculating advance payments for income tax through a responsible department, see the material.

The procedure for calculating average income

The calculation takes into account income from the sale of goods, works, services and property rights specified in Art. 249 of the Tax Code of the Russian Federation. Non-operating income and income listed in Art. 251 of the Tax Code of the Russian Federation are not taken into account. Sales proceeds are taken without VAT and excise taxes.

The average sales revenue for the previous four quarters is the sum of sales revenue for each of the previous four consecutive quarters divided by four. If it exceeds the limit, the organization will make monthly advance payments from the next quarter. This limit was raised back in 2021 from 10 to 15 million rubles.

Example 4: Let's see if Pineapples in Champagne LLC is required to pay monthly advance payments during 2021.
For the first quarter, income received in the 1st – 4th quarters of 2020 is taken: (10.5 million rubles + 8 million rubles + 13 million rubles + 13.5 million rubles) = 45 million rubles
45 million rubles / 4 = 11.25 million rubles This is less than 15 million rubles, which means that in the first quarter the organization is not obliged to make monthly advance payments.

Newly created organizations

Companies that have just started operating always pay tax for the first quarter based on the results of the quarter, regardless of revenue. And after the first quarter, they choose one of the tax payment methods.

Newly created organizations pay advance payments quarterly for the corresponding reporting period, provided that sales revenue does not exceed 15 million rubles per quarter. If revenue exceeds these limits after a full quarter, then advances will have to be made monthly based on the profit of the previous quarter.

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Results

Advance income tax payments can be made monthly or quarterly. Quarterly payments are available only to companies with average quarterly revenue of no more than RUB 15 million. (based on data for consecutive 4 quarters) and several categories of taxpayers listed in Art. 286 Tax Code of the Russian Federation.

Monthly advances on profit are calculated based on the actual profit for the past month or are transferred monthly within the quarter in fixed amounts (calculated according to the norms of Article 286 of the Tax Code of the Russian Federation). And at the end of the quarter, you need to pay additional tax if its amount (calculated based on actual profit) exceeds the amount of advances paid.

Sources:

Tax Code of the Russian Federation

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Calculation of advance payments based on profit - general rules