Sheet 03 of the income tax return: filling out procedure using an example

Sheet 03 of the income tax return - purpose

The indicated sheet must be filled out if there is data on income issued to legal entities based on the results of equity participation or interest paid on securities (paragraph 4, clause 1.1 of the Filling Out Procedure). If settlements are made only with individuals, sheet 03 is not generated. This is due to the fact that on dividends to individuals, it is not the profit tax that is calculated and paid by the tax agents, but the personal income tax. The normative procedure for taxation, withholding and payment of amounts to the budget is defined in stat. 275, paragraph 4, 5 art. 286, art. 284, paragraph 2, 4 art. 287, art. 310.1 Tax Code of the Russian Federation.

The main purpose of sheet 03 is to provide reliable information to the tax authorities on the listed dividends for a particular period. No data duplication required. That is, if the company distributed and paid out amounts for the 3rd quarter, the information is entered and presented in the calculation for the same quarter, the information is not re-submitted in the annual report (paragraph 2, clause 1, article 289 of the Tax Code of the Russian Federation).

Who fills out the section

A tax agent is a person who has the responsibility of calculating and withholding tax from the taxpayer and paying it to the budget.

The tax agent does not have the obligation to pay tax on his own income and at the expense of his own funds.

Tax agent:

Calculates the amount required to be withheld;
Withholds it from the taxpayer from the income that must be paid to him;
Transfers the withheld tax to the budget.

Typically, agents act as such in relation to individuals who receive income from them and are not taxpayers. For example, an employer acts as a tax agent in relation to its employees in terms of transferring personal income tax.

Taxpayers for income tax are:

Russian companies;
Foreign companies operating or receiving income in the Russian Federation;
Trustees who are professional participants in the securities market;
Responsible participants of consolidated groups of taxpayers.

Consequently, in terms of income tax, taxpayers are only legal entities. If dividends are paid only to individuals, then the company does not have the obligation to fill out sheet 03 of the income tax return. This is due to the fact that in relation to individuals, the enterprise is a tax agent for personal income tax, but not for profit.

If the founders of the organization include both individuals and legal entities, dividends to individuals are indicated in detail 043 of section A of sheet 03. This is due to the fact that these amounts are involved in the calculation of dividends for organizations.

At the same time, regulatory authorities may request clarification if Sheet 03 is not provided when paying dividends to individuals.

Sheet 03 of the income tax return - procedure for filling out

The regulatory rules for filling out sheet 03 were approved by the Federal Tax Service by Order No. ММВ-7-3 / [email protected] dated 10.19.16 (Appendix XI). The current declaration form is also shown here. The sheet itself includes 3 sections:

Sec. A – is intended for calculating tax amounts on dividends from participation in the activities of Russian enterprises. Information is provided by payment period.
Sec. B – used to calculate tax amounts on interest income from securities (municipal and state).
Sec. B - here is a breakdown of the recipients of dividend or interest payments. A separate section is formed for each recipient, provided that tax is charged on such payments.

An example of drawing up sheet 03 of a profit declaration

Let’s assume that based on the results of business activities for 2021, the company allocated 570,000 rubles for the payment of dividends. Of this, settlements with foreign enterprises not registered in the Russian Federation account for 370,000 rubles. (tax rate 0%); with Russian organizations – 200,000 rubles. (rate 13%).

The decision on payments was made in April. Accordingly, the data must be included in the calculation for the 2nd quarter of 2021. In other periods, these amounts do not need to be reflected.

When filling out section A, indicate the agent category code – 1; dividend type code – 2 (annual); period code – 21; year - 2021. On pages 001, 010 the total amount is given - 570,000 rubles; on lines 020, 022 – RUB 200,000.00; on line 040 – 370,000.00 rub. Further on page 090 – RUB 570,000.00. On page 100 the amount of tax calculated according to the formula is entered - 26,000 rubles. (200,000.00 x 13%).

Section B of sheet 03 is crossed out, since there were no interest payments. Section B contains information about the recipient of the income actually issued - a Russian enterprise on the amount of dividends from which tax was calculated and then paid to the state.

Nuances of filling out sheet 03

When filling out sheet 03, it is important to keep the following in mind:

How many sheets 03 there will be in the report determines the number of decisions on payments (clause 14.2.1 of Appendix No. 2 to Order No. MMV-7-3/ [email protected] ).
Sections A and B contain summary information on income paid, and payments may be made on different days. Details of payments by date are given in subsection 1.3 of section 1 of the declaration. That is, subsection 1.3, if there is data in sections A and (or) B on income on which income tax is paid, will have to be filled out, while for information that falls into sections A and B, it is formed separately. The dates in subsection 1.3 will indicate the deadlines for paying the tax withheld from income to the budget. Let us remind you that you must pay tax on income in the form of dividends and interest no later than the working day following the day it was withheld from the paid income (clause 4 of Article 287 of the Tax Code of the Russian Federation).
Section B is not always filled out, since it is intended for information only about Russian legal entities - recipients of income who must pay income tax on it. That is, if all income is paid to persons who are not payers of this tax (foreign organizations, individuals - both foreign and Russian) or Russian legal entities through which the income is paid to its actual recipient), then section B does not need to be filled out. In the latter case (when paying to a legal entity that will subsequently perform the functions of a tax agent), the inclusion of Sheet 03 itself in the declaration becomes optional.
The fact of non-withholding of tax (when paid to a legal entity that will subsequently perform the functions of a tax agent) in section B is recorded by adding the words “tax agent” to the name of the income recipient (clause 14.4 of Appendix No. 2 to Order No. MMV-7-3 / [email protected] ) .
Income distributed to individuals only does not exempt you from completing sheet 03. Decoding information about such income recipients in the profit declaration is also provided. However, it is done only once (at the end of the year) and is given in a special appendix (No. 2) to the declaration (clause 1.17 of appendix No. 2 to order No. ММВ-7-3 / [email protected] ).

The quality of the person reporting with the inclusion of sheet 03 in the declaration is reflected in the form of the code for the place of submission of the report indicated on its title page: 213 or 214 - for the largest and ordinary taxpayers, 231 or 235 - for tax agents who do not report on income tax.

Completing subsection 1.3 of section 1

Subsection 1.3 of Section 1 of the declaration is intended to reflect the amount of income tax on dividends (interest) that the organization pays in the last quarter of the current reporting (tax) period.

In subsection 1.3 of section 1 you need to indicate:

on line 010 – type of payment (code);

on line 020 – OKTMO codes according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st;

on line 030 – KBK for income tax, depending on the tax rate.

Fill in the cells containing the OKTMO code from left to right. If the OKTMO code contains less than 11 characters, put dashes in the cells left empty. This is stated in paragraph 7 of clause 4.1 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

If an organization withholds income tax on both dividends and interest on state and municipal securities, subsection 1.3 must be completed separately for each type of income paid.

If an organization withholds income tax on dividends (payment code 01), the sum of the indicators in line 040 of subsection 1.3 must correspond to the indicator in line 120 of section A of sheet 03. If the number of dividend payment terms exceeds the number of corresponding lines of subsection 1.3 of section 1 of the declaration, this subsection must be completed on several pages.

If an organization pays income tax on interest (payment code 2), the sum of the indicators in lines 040 must correspond to the indicator in line 050 of section B of sheet 03 of the declaration. This follows from paragraphs 4.4.1, 4.4.2 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Reorganization or liquidation

If the reorganized organization did not submit a declaration for the last tax period before the date of deregistration, the successor organization must submit a declaration for it. The declaration must be submitted to the tax office at the location of the successor organization (or the place of registration of the largest taxpayer).

When filling out the title page of the declaration for the reorganized organization, the legal successor indicates:

according to the details “at the location (registration)” - code “215” (at the location of the legal successor who is not the largest taxpayer) or “216” (at the place of registration of the legal successor who is the largest taxpayer);

in the upper part of the title page - TIN and KPP of the successor organization;

in the “organization/separate division” detail – the name of the reorganized organization or a separate division of the reorganized organization;

in the details “TIN/KPP of the reorganized organization (separate division)” - respectively, the TIN and KPP of the reorganized organization.

In the “Form of reorganization, liquidation...” field, enter the code:

0 – upon liquidation;

1 – during reorganization in the form of transformation;

2 – during reorganization in the form of a merger;

3 – during reorganization in the form of division;

5 – during reorganization in the form of merger;

6 – in case of reorganization in the form of division with simultaneous acquisition.

These codes are given in Appendix 1 to the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

This is provided for in paragraph 2.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, and is confirmed by letter of the Federal Tax Service of Russia dated June 25, 2015 No. ГД-4-3/11051.

Submitted to the tax authority

The income tax return must be submitted to the inspectorate at the location of the organization. If an organization is classified as the largest, it submits a declaration to the tax authority at the place of registration as the largest taxpayer (clause 1 of Article 289 of the Tax Code of the Russian Federation).

In the line “Submitted to the tax authority...” enter the four-digit inspection code. It is indicated in the document issued by the Federal Tax Service of Russia:

notification of registration or

notification of registration as a major taxpayer.

In the line “at location (accounting) (code)”, enter the code depending on the capacity in which the organization submits the declaration. So, for example, provide the code:

214 – if this is an ordinary organization;

226 – if the organization conducts medical or educational activities;

213 – if it is the largest taxpayer;

236 – if the organization provides social services to the population;

237 – if the organization is a resident of the territory of rapid socio-economic development

The lists of codes are given in Appendix 1 to the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, and in the letter of the Federal Tax Service of Russia dated March 2, 2015 No. ГД-4-3/3252.

Frequency of calculation submission

Tax agent organizations must submit calculations based on the results of those reporting (tax) periods in which they paid dividends or interest on state and municipal securities (paragraph 4, clause 1.1 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. MMV -7-3/600, paragraph 2, clause 1, article 289 of the Tax Code of the Russian Federation).

Situation: is it necessary to submit an income tax calculation if the organization did not have transactions in the current quarter for which it became a tax agent? The organization applies simplification.

No no need.

Organizations - tax agents must submit calculations only based on the results of those reporting (tax) periods in which they performed the duties of a tax agent (paragraph 4, clause 1.1 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/ 600, paragraph 2, clause 1, article 289 of the Tax Code of the Russian Federation).

For example, a simplified organization paid dividends in the first quarter. During the entire year, there were no other transactions for which she was recognized as a tax agent. In this case, the income tax calculation must be submitted only based on the results of the first quarter in the following composition:

title page;

subsection 1.3 of section 1 “For organizations paying corporate income tax on income in the form of dividends and interest”;

sheet 03 “Calculation of corporate income tax withheld by the tax agent (source of income payment)”;

Appendix 2 to the declaration (if the organization paid income to individuals in accordance with Article 226.1 of the Tax Code of the Russian Federation). The application only needs to be included in annual returns.

If income has not been paid to organizations or individuals, there is no need to submit a calculation.

In addition, do not make a calculation if an organization transfers income in the form of dividends to tax agent organizations (depositories, trustees, etc.) and should not withhold tax from this income.

This follows from paragraphs 1.7 and 1.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Situation: should an organization submit a simplified income tax return if it pays dividends to its founders - individuals?

If dividends are paid by an LLC, then you do not need to file an income tax return. In such a situation, the joint stock company will have to file reports.

Limited Liability Company

The obligation of a tax agent when paying dividends is provided for in Article 226.1 of the Tax Code of the Russian Federation. But it talks specifically about income from securities, in particular, about dividends accrued on shares of Russian issuers. The authorized capital of an LLC consists not of shares, but of shares. Shares in the authorized capital of an LLC are not securities (Article 142 of the Civil Code of the Russian Federation).

Since the obligation of a tax agent for income tax does not arise for an LLC, then there is no need to submit an income tax return. Accrued dividends only need to be reflected in a certificate in form 2-NDFL, approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485.

Joint-Stock Company

A simplified joint stock company is required to file an income tax return when paying dividends. Such organizations are recognized as tax agents for personal income tax in accordance with Article 226.1 of the Tax Code of the Russian Federation. Dividends on shares fall under the definition of “income on securities of Russian issuers.” Data on dividends paid on shares are reflected in Appendix 2 to the income tax return. There is no need to duplicate this information in certificates in Form 2-NDFL.

This follows from the provisions of paragraph 4 of Article 230, articles 226, 226.1, 289, paragraph 5 of Article 346.11 of the Tax Code of the Russian Federation. Similar clarifications are in letters of the Ministry of Finance of Russia dated October 19, 2015 No. 03-03-06/1/59890, dated January 29, 2015 No. 03-04-07/3263 (brought to the attention of lower inspections by a letter of the Federal Tax Service of Russia dated February 2 2015 No. BS-4-11/1443).