Normative base
- Order of the Federal Tax Service of the Russian Federation dated September 23, 2019 N ММВ-7-3/ [email protected] “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form”;
- Tax Code of the Russian Federation (Part Two), Chapter 25. INCOME TAX OF ORGANIZATIONS;
- Letter of the Federal Tax Service of Russia dated January 09, 2017 No. SD-4-3/ [email protected] “On changing the procedure for accounting for losses of past tax periods”;
- Federal Law of September 29, 2019 N 325-FZ (as amended on March 26, 2020) “On Amendments to Parts One and Two of the Tax Code of the Russian Federation.”
How to fill out the form
The current form of the corporate income tax declaration is approved by Appendix No. 1 to the order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/475. The same document approved:
- the procedure for filling out a profit declaration (Appendix No. 2, hereinafter referred to as the Procedure);
- electronic format (Appendix No. 3).
The official name of the document in question is “Tax return for corporate income tax.”
