How to fill out Appendix No. 3 to sheet 02 of the income tax return

New income tax return form

The Federal Tax Service of Russia issued an order dated September 23, 2019 No. 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” .

Thus, the Federal Tax Service approved a new form of income tax return, the procedure for filling it out and the format for submitting it in electronic form.

[email protected] , which approved the “old” tax return form, was declared invalid

It must be said that the update of the tax return form was dictated by the introduction of numerous changes to the legislation on taxes and fees.

At the end of 2021, organizations must submit an income tax return using a new form.

new income tax return form.

Composition of the income tax return

Let us remind our readers that the declaration must include:

• title page (Sheet 01);
• subsection 1.1 “For organizations paying advance payments and corporate income tax” of section 1 “Amount of tax payable to the budget, according to the taxpayer (tax agent)”;
• Sheet 02 “Tax calculation”;
• Appendix No. 1 “Income from sales and non-operating income” to Sheet 02;
• Appendix No. 2 “Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses” to Sheet 02.

The remaining sheets of the income tax return need to be included in it only if the organization has the appropriate data and indicators to fill out.

Moreover, even if the data is available, the organization does not include in the income tax return for the calendar year subsection 1.2 “For organizations paying monthly advance payments” of Section 1.

And Appendix No. 4 “Calculation of the amount of loss or part of a loss that reduces the tax base” is included in the declaration only for the 1st quarter and calendar year.

Let's look at examples of what mistakes accounting employees make when filling out income tax returns.

Line 030 of the income tax return on sheet 02

Note that line 030 is filled in only by enterprises using the accrual method. Sheet 02 (L02) directly contains the tax calculation, and line 030 is involved in it. It reflects the direct costs that an enterprise incurs in the production and sale of products or purchased goods. These costs are recognized by tax legislation as expenses that reduce the company's profit and form the tax base for the reporting period. The data in line 030 must correspond to the information in line 130 of Appendix 2 to the same L02, which combines the total information on expenses recognized as expenses.

Considering that information about the results of activities and the amount of tax for transfer to budgets is indicated in the declaration on an accrual basis from the beginning of the year, it should be remembered that the data in line 030 of the income tax declaration is recorded in the same way - not the amount of expenses incurred for each reporting period, but amount accruing from the beginning of the year.

Example

A company reporting quarterly profits reflects expenses associated with production and sales:

• for the 1st quarter – 200 thousand rubles;
• for the 2nd quarter – 180 thousand rubles;
• for the 3rd quarter – 220 thousand rubles;
• for the 4th quarter – 250 thousand rubles.

In line 030 of the income tax return in L02, this data will be recorded as follows:

• for the 1st quarter – 200 thousand rubles;
• for the first half of the year – 380 thousand rubles. (200 + 180);
• for 9 months – 600 thousand rubles. (380 + 220);
• per year - 850 thousand rubles. (600 + 250).

So, line 030 L02 reflects the amount of recognized costs deducted from income received when calculating tax. But in Appendix 2 to L02 the costs are detailed. Here, line 030 should indicate the amount of costs for the acquisition of purchased goods for sale. It must be remembered that the data for this line is the cost of purchased goods without VAT that were sold in the reporting quarter. That is, if the company purchased goods for resale in the amount of 100 thousand rubles. (1000 rubles per unit x 100 pieces), and sold for 128 thousand rubles. (1600 rub./unit x 80 pcs.), then the amount of 80 thousand rubles should appear in line 030. (1000 rub. x 80 pcs.) – the cost of purchased items sold.

In Appendix 1 to L02, line 030 indicates not the expense, but the company’s income - the amount of proceeds from the sale of depreciable assets (fixed assets or intangible assets) is recorded. These data must coincide with the information in line 340 of Appendix 3 to L02 and are indicated on an accrual basis from the beginning of the tax period - the year. For example, if in the 1st quarter the enterprise received revenue from the sale of an asset, but in the remaining periods there was no such sale, then this amount will be indicated in the declaration for each reporting period until the end of the year. If sales of fixed assets are carried out in each period, then the amount of costs on line 030 will increase and not be broken down by quarter.

Thus, before generating line 030 data in L02, you should fill out the appendices to it, and then indicate the total amount of recognized costs, having previously linked it with the appendix data.

If there are separate divisions, Appendix No. 5 to sheet 02 is not filled out

If there are separate divisions, the declaration is submitted for the organization as a whole and for each separate division or for a group of divisions, if the tax to the regional budget for the group as a whole is paid by the responsible division (clause 1 of Article 289 of the Tax Code of the Russian Federation).

The responsible division is the division through which the organization pays tax and advance payments to the regional budget for all separate divisions located in a given region (Clause 2 of Article 288 of the Tax Code of the Russian Federation).

The procedure for submitting an income tax return in the presence of separate divisions

An organization, if it has separate divisions, submits separate declarations (clauses 1, 5 of Article 289 of the Tax Code of the Russian Federation, clause 1.4 of the Procedure for filling out an income tax return):

• for the organization as a whole - at the location of its head unit;
• for each separate division that independently pays tax to the regional budget - at the location of such division. In this case, the declaration for a separate subdivision, as a rule, includes the title page, subsections 1.1 and 1.2 of section. 1 and Appendix No. 5 to sheet 02;
• for each group of separate divisions, if the tax to the regional budget for the group as a whole is paid by the responsible division - at the location of the responsible division.

The declaration is submitted at the end of each reporting period and at the end of the year within the generally established deadlines and, as a rule, in electronic form (clause 3 of Article 80, clauses 1, 3, 4 of Article 289 of the Tax Code of the Russian Federation).

In what cases is sheet 02 filled out?

include sheet 02 in the declaration (clause 1.1 of the Procedure for filling out the income tax return).

There is no need to include sheet 02 in the declaration if you:

submit a declaration at the location of your separate division (clause 1.4 of the Procedure for filling out an income tax return);

you submit a declaration only in relation to the profit of the CFC (clause 1.6.8 of the Procedure for filling out the income tax declaration);

you are not a taxpayer (exempt from obligations) and submit a declaration:

as a tax agent for income tax (clause 1.7 of the Procedure for filling out an income tax return);

as a tax agent for personal income tax when submitting information for individuals in accordance with clause 4 of Art. 230 of the Tax Code of the Russian Federation (clause 1.8 of the Procedure for filling out the income tax return).

The procedure for filling out an income tax return in the presence of separate divisions

Please note that the declarations that must be submitted for the organization as a whole and for separate divisions (groups of divisions) differ both in composition and in the order of completion (clauses 1, 5 of Article 289 of the Tax Code of the Russian Federation, section X of the Procedure for filling income tax returns):

• for the organization as a whole, the total amount of tax (advance payments) is calculated with its distribution among separate divisions;
• for separate divisions, the tax (advance payments) for this division (group of divisions) is reflected.

In this case, first a declaration is filled out for the organization as a whole, and then, on its basis, declarations are generated for separate divisions.

Income tax return, appendix 5 separate divisions

According to line 080, clause 10.4. Filling rules.

Line 080 for an organization without separate divisions included in it and for each separate division (group of separate divisions) indicates the amount of accrued advance payments for the reporting (tax) period. Accrued amounts during the reporting (tax) period:

for an organization paying advance payments only at the end of the reporting period , is the amount of calculated advance payments according to the Declaration for the previous reporting period (line 070 of Appendix No. 5 to Sheet 02);

for an organization paying monthly advance payments no later than the 28th day of each month , with subsequent calculations in the Declarations for the corresponding reporting period, is the amount of calculated advance payments according to the Declaration for the previous reporting period of a given tax period (line 070 of Appendix No. 5 to Sheet 02) , and the amount of monthly advance payments due no later than the 28th day of each month of the last quarter of the reporting period (line 120 of Appendix No. 5 to Sheet 02);

for an organization paying monthly advance payments based on the actual profit received , is the amount of calculated advance payments according to the Declaration for the previous reporting period (line 070 of Appendix No. 5 to Sheet 02);

the amount of advance payments accrued (reduced) during a desk tax audit of the Declaration for the previous reporting period, the results of which were taken into account by the taxpayer in the Declaration for the subsequent reporting (tax) period.

The indicator on line 080 is determined taking into account its reduction by the amount of tax paid outside the Russian Federation and credited in the previous reporting period in the manner set out in paragraph six of clause 5.8 of this Procedure. In addition, the indicator on line 080 is reduced by the amount of trade tax paid to the budget of the constituent entity of the Russian Federation at the location of the organization without its separate divisions, separate divisions (a group of separate divisions), and taken into account in the reduction of calculated advance payments for the previous reporting period (line 097 of Appendix No. 5 to Sheet 02 of the Declaration for the previous reporting period, equal to the indicator in line 096 of Appendix No. 5 to Sheet 02 of the Declaration for the reporting (tax) period).

Also, the indicator on line 080 is reduced by the amount of the investment tax deduction taken into account in the reduction of calculated advance payments for the previous reporting period (line 098 of Appendix No. 5 to Sheet 02 of the Declaration for the previous reporting period).

The sum of lines 080 of Appendix No. 5 to Sheet 02 of the Declaration must be equal to the amount reflected in line 230 of Sheet 02.

Filling out a declaration for the organization as a whole

The declaration, which must be submitted at the location of the organization, is filled out in the general manner, taking into account the following features, namely the declaration includes:

• Appendix No. 5 to sheet 02 for each separate division that independently pays tax to the regional budget, including divisions closed during the tax period (clause 10.1 of the Procedure for filling out the income tax return).
• for each group of separate divisions located in the same region (if the tax to the regional budget for this group is paid by the responsible division - clause 2 of Article 288 of the Tax Code of the Russian Federation);
• Appendix No. 5 to sheet 02 on the organization excluding separate divisions

Thus, the declaration for the organization should be filled out in the general manner, additionally including Appendix No. 5 to sheet 02 for each separate division (group of divisions) and for the organization without separate divisions.

The procedure for filling out a profit declaration in the OP

The procedure for filling out a tax return for income tax was approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/ [email protected] and is given in Appendix No. 2 to the Order.

Here are some features of filling out a profit declaration in the OP.

On the Title Page, in the “Checkpoint” field, the checkpoint of the separate unit at the location of which the declaration is being submitted is indicated. Accordingly, in the field “Submitted to the tax authority (code)” the code of the Federal Tax Service where the declaration is submitted is indicated. In the field “At location (accounting) (code)” code 220 is indicated. This means that the declaration is submitted at the location of a separate division of the Russian organization.

In the “Organization/separate division” field, the full name of the separate division is indicated.

In subsection 1.1 of Section 1, lines 040 and 050 are not filled in (dashes are placed), because the tax to the federal budget is paid at the location of the parent organization.

If the income tax to the budget of a constituent entity of the Russian Federation is subject to additional payment, line 070 is filled in. The amount reflected in it corresponds to the value shown on line 100 of Appendix No. 5 to Sheet 02. If the tax is to be reduced, line 080 is filled in (from line 110 of Appendix No. 5 to Sheet 02).

If the organization pays monthly advance payments, in subsection 1.2 of Section 1 you need to fill out lines 220-240. In these lines you need to show 1/3 of the amount reflected in line 120 of Appendix No. 5 to Sheet 02.

Please note that subsection 1.2 is not included in the tax return for the year.

In Appendix No. 5 to Sheet 02 it is necessary to show, in particular, the share of the profit of the OP. We told you how it is calculated.

For the income tax return of a separate division, we will provide a sample of its completion for 9 months of 2021.

Filling out a declaration for a separate division

At the location of the separate division, it is necessary to submit an income tax return for the separate division (group of separate divisions) in the following composition:

• Title page (Sheet 01);
• subsection 1.1 of Section 1;
• subsection 1.2 of Section 1 (if monthly advance payments are made during the year);
• Appendix No. 5 to Sheet 02.

Here are some features of filling out a profit declaration in the OP.

On the Title Page, in the “Checkpoint” field, the checkpoint of the separate unit at the location of which the declaration is being submitted is indicated.

Accordingly, in the field “Submitted to the tax authority (code)” the code of the Federal Tax Service where the declaration is submitted is indicated.

In the field “At location (accounting) (code)” code 220 is indicated. This means that the declaration is submitted at the location of a separate division of the Russian organization.

In the “Organization/separate division” field, the full name of the separate division is indicated.

In subsection 1.1 of Section 1, lines 040 and 050 are not filled in (dashes are placed), because the tax to the federal budget is paid at the location of the parent organization.

If income tax to the budget of a constituent entity of the Russian Federation is due for additional payment, line 070 is filled in. The amount reflected in it corresponds to the value shown on line 100 of Appendix No. 5 to Sheet 02.

If the tax is to be reduced, line 080 is filled in (from line 110 of Appendix No. 5 to Sheet 02).

If the organization pays monthly advance payments, then in subsection 1.2 of Section 1 you need to fill out lines 220-240.

In these lines you need to show 1/3 of the amount reflected in line 120 of Appendix No. 5 to Sheet 02.

Please note that subsection 1.2 is not included in the tax return for the year.

In Appendix No. 5 to sheet 02, data on this division should be transferred from the corresponding Appendix No. 5 to sheet 02 of the main declaration (in particular, the share of profit of a separate division).

Income tax return: fill out Appendix No. 5 to Sheet 02

Appendix No. 5 to Sheet 02 is filled out only by taxpayers who have separate divisions. Moreover, the “isolation” of divisions for tax purposes is defined in terms and concepts of tax legislation.

Which units are classified as separate?

The definition of a separate division is given in paragraph 2 of Art. 11 of the Tax Code of the Russian Federation.

For tax purposes, a separate division has the following characteristics:

1) this is any division territorially isolated from the parent organization, at the location of which stationary workplaces are equipped;

2) a workplace is considered stationary if it is created for a period of more than 1 month;

3) recognition of a division as separate does not depend on the indication of it in the constituent or other organizational and administrative documents;

4) a separate division may not have an independent balance sheet and its own current account;

5) the location of a separate division of a Russian organization is the place where this organization carries out its activities through its separate division.

It is not always possible for an organization to clearly determine whether it has a separate division that is subject to registration with the tax authorities or not. For example, a storekeeper and watchman in a warehouse located in the same city as the parent organization, but belonging to a different tax office; centralized accounting department located separately from the head office; homeworkers living in different areas or cities, etc. The financial department advises that if difficulties arise in determining the place of registration, contact the tax authority, which, based on the documents submitted, will decide on the presence or absence of signs of a separate division. See letter of the Ministry of Finance of the Russian Federation dated 06/07/2012 No. 03-02-07/1-137.

Procedure for calculating and paying taxes and advance payments

The procedure for calculating and paying advance payments and income tax by a taxpayer who has separate divisions is regulated by Article 288 of the Tax Code of the Russian Federation.

An organization with a separate division (divisions) calculates and pays advance payments and income tax to the federal budget at its location without distributing these amounts between separate divisions.

Advance payments and tax to be credited to the budget of a constituent entity of the Russian Federation are calculated and paid both at the location of the parent organization and at the location of its separate divisions. In this case, the income tax base is subject to distribution, and the amount of taxes (advances) is already calculated from it.

The amounts of advance payments and taxes payable to the budgets of the constituent entities of the Russian Federation at the location of the separate divisions are calculated according to the tax rates established in the relevant constituent entities (clause 2 of Article 288 of the Tax Code of the Russian Federation).

Transition to centralized payment of taxes and advance payments

Before the start of the tax period, an organization may decide to pay profit tax to the budget of a constituent entity of the Russian Federation at the location of the organization based on the total amount of tax calculated for the parent organization and for separate divisions located on the territory of the same constituent entity.

If there are two or more separate divisions on the territory of another subject, then the tax can also be paid by one of the divisions (based on the total amount of tax calculated for each division). If such a decision is made, then it is necessary to indicate at the location of which unit the tax will be paid.

The taxpayer before December 31 of the year preceding the year of transition to centralized payment of taxes and advances, must notify the tax authorities with which he is registered for tax purposes at the location of the separate divisions. Recommended standard forms of notifications were approved by letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986. Appendix No. 3 to this letter provides schemes for submitting notifications to the tax authorities at the location of the parent organization and separate divisions for various situations.

When changing the procedure for paying tax and advance payments, as well as when changing the number of separate divisions on the territory of a constituent entity of the Russian Federation, the taxpayer is also obliged to notify the tax authorities about the changes that have occurred.

Since an organization is switching to a new procedure for paying income tax, then, accordingly, this tax payment procedure applies to all its separate divisions, including those newly created by it during the tax period. The tax payment procedure applied by the taxpayer applies to newly created separate divisions from the moment of their creation. The Tax Code does not provide for the simultaneous application by a taxpayer in various constituent entities of the Russian Federation of the procedure for calculating and paying tax through a responsible separate division and for each separate division. See letter of the Federal Tax Service of Russia dated March 25, 2009 No. 3-2-10/8.

Distribution of the tax base between the parent organization and separate divisions

The share of the parent organization and each separate division in the income tax base is determined based on the specific weight of two indicators:

1. The share of the residual value of fixed assets for the reporting (tax) period. As a general rule, the residual value of fixed assets is determined according to tax accounting data. However, Article 288 of the Tax Code of the Russian Federation provides that organizations that have switched to calculating depreciation using a non-linear method as part of depreciation groups have the right to determine the residual value of depreciable property according to accounting data.

When determining the specific weight of the residual value of fixed assets of a separate division, fixed assets actually used by this division , regardless of whose balance sheet (the parent organization or another division) they are taken into account (Letter of the Ministry of Finance of the Russian Federation dated 03.08.2010 No. 03-03-06 /1/513).

If a separate division of the organization is created, for example, in April, when drawing up a declaration for the first half of the year, the average residual value of fixed assets for this separate division is determined as the quotient of dividing the residual value of fixed assets as of May 1, June 1 and July 1 by 7 ( seven). In this case, the cost of fixed assets for a separate division on January 1, February 1, March 1 and April 1 is assumed to be zero (Letter of the Ministry of Finance dated July 6, 2005 No. 03-03-02/16).

2. The share of the average number of employees (or: labor costs) for the reporting (tax) period.

FORMULAS

to calculate specific gravity:

D = (Ut + Uos)/ 2 , where

D – share of a separate division in the tax base,

Um – the share of the labor indicator (average headcount or labor costs);

Vos is the share of the residual value of fixed assets.

Ut = Top / T , where

Top – average headcount (labor costs) for the reporting (tax) period for a separate division;

T – average headcount (labor costs) for the reporting (tax) period for the organization as a whole (taking into account all separate divisions).

Uos = OSop/OS , where

OSop – the residual value of fixed assets for the reporting (tax) period for a separate division;

OS is the residual value of fixed assets for the reporting (tax) period for the organization as a whole (including all separate divisions).

For the procedure for calculating specific weights for the parent organization and separate divisions, see the example in Table 1.

Tax reporting

At the location of the parent organization, Appendix No. 5 is submitted as part of the declaration for the parent organization and all separate divisions that independently pay income tax and advance payments to the budget of the constituent entity of the Russian Federation.

At the location of each separate division that independently pays taxes and advance payments to the budget of a constituent entity of the Russian Federation, it is necessary to submit:

— Title page (Sheet 01);

— Subsection 1.1 of Section 1 (the amount of tax payable to the budget, according to the taxpayer);

— Subsection 1.2 of Section 1 (amount of monthly advance payments - for organizations that pay them);

— Appendix No. 5 to Sheet 02 for a specific separate division.

Note! In the tax return for the tax period (calendar year), Subsection 1.2 is not provided, since two Subsections 1.2 (with advance payments for the 4th quarter of the current year and the 1st quarter of the next year) are provided as part of the tax return for 9 months.

The procedure for submitting income tax returns when closing a responsible separate division is discussed in the letter of the Federal Tax Service of the Russian Federation dated December 30, 2009 No. ШС-22-3/990.

For an example of filling out Appendix No. 5 to Sheet 02, lines of Sheet 02 and Section 1, see Table 2.

Tax accounting policy

An organization that has separate divisions in its tax accounting policy should:

1) select an indicator for calculating the share: labor costs or average headcount;

2) if the taxpayer uses a non-linear method of calculating depreciation of fixed assets: determine according to the rules of accounting or tax accounting the residual value of fixed assets is calculated;

3) determine the procedure for paying advance payments and tax amounts by separate divisions (for each division or centrally).

Example

The organization has a branch in another subject of the Russian Federation. Before filling out Appendix No. 5, the organization calculates shares in the tax base for income tax in a special tax register (Table 1).

The average number of employees is determined based on personnel and time sheet data.

The residual value of fixed assets is determined according to tax accounting data. The residual value of fixed assets for six months was determined by summing the residual value of fixed assets at the beginning of each month (from 01/01/2012 to 07/01/2012 inclusive) and dividing by 7.

Table 2 shows the procedure for reflecting the amounts of calculated tax and advance payments:

1) in the column “Parent organization” - in Appendix No. 5 to Sheet 02, which is submitted as part of the income tax return for the organization as a whole;

2) in the column “Branch” - in Appendix No. 5 to Sheet 02, which is submitted as part of the tax return for the organization as a whole, and is also sent to the tax authority at the location of the separate division;

3) in the column “Declaration for the organization” - according to the lines of Sheet 02 and Subsections 1.1 and 1.2 of Section 1, which are included in the tax return for the organization as a whole. Please note: in the general declaration submitted to the tax authority at the location of the parent organization, Section 1 reflects only the amounts due for payment to the budget of the constituent entity of the Russian Federation directly by the parent organization.

Separately, the completed Section 1 and Appendix No. 5 to Sheet 02 are shown, which are sent to the tax authority at the location of the separate division.

Filling out an income tax return for a responsible separate division

The declaration for a group of divisions should be completed in the same way as for an individual separate division, taking into account the following features:

• in Appendix No. 5 to sheet 02, in the field “Calculation prepared (code)”, code “4” is indicated (clauses 1.4, 10.1 - 10.11 of the Procedure for filling out the income tax return);
• total indicators are calculated for the group as a whole. In this case, the share of the tax base is determined based on the total indicators of the average number of employees (labor costs) and the residual value of depreciable property for all divisions included in the group (clause 1 of Article 274, clause 2 of Article 288 of the Tax Code of the Russian Federation).

When to fill out Appendix No. 3 to sheet 02

Appendix No. 3 to sheet 02 of the income tax return must be included in the income tax return if during the reporting period you (clauses 1.1, 8.1 - 8.5 of the Procedure for filling out the income tax return):

• sold depreciable property, including fixed assets;
• assigned the right to claim the debt before the payment date and were at the same time the original creditor;
• received income and incurred expenses from the activities of service production facilities and farms (OPH);
• received income and incurred expenses under a property trust management agreement (with the exception of operations on trust management of securities and placement of pension reserves by non-state pension funds);
• realized the rights to land plots that they acquired from the state (municipal entity) in the period from 01/01/2007 to 12/31/2011.