Line 041 of Appendix 2 to sheet 02 of the income tax return implies a breakdown of one of the types of indirect costs of the company indicated in line 040.
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:
+7 (499) 110-43-85 (Moscow)
+7 (812) 317-60-09 (Saint Petersburg)
8 (800) 222-69-48 (Regions)
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FREE !
Line 041 displays the amounts of all taxes, without exception, that are to be displayed in the list of costs that reduce the organization’s income.
To eliminate the possibility of errors and inaccuracies, it is advisable to consider the procedure for filling out line 041 in more detail.
What has changed (updated)
Line 041 in the income statement is displayed in Appendix No. 02 to sheet 02 and is intended to disclose information regarding the amounts of tax payments accrued for the reporting period included in the list of indirect costs.
In past periods, the declaration was formed according to the form and rules that are reflected in the Order of the Federal Tax Service of Russia dated November 2014.
For reporting purposes, the form of this document and the rules for its formation have been updated based on the results of the entry into legal significance of the Order of the Federal Tax Service of Russia dated October 2021.
In relation to line 041, quite significant amendments were made, which are as follows:
| In the content of the wording itself, the name of the meaning | Which is displayed in the line, and also a mention of insurance premiums is added |
| Clause 7.1 of the Filling Rules has been adjusted | As a result, the indications were removed from it that insurance premiums intended directly for the Pension Fund of the Russian Federation, the Social Insurance Fund (in the field of temporary loss of legal capacity and maternity in particular), the Compulsory Medical Insurance Fund are not displayed in this line. |
But at the same time, together with taxation and fees, a mention was developed regarding insurance premiums that must be displayed in this line.
It is also necessary to pay attention to the fact that contributions in line 041 must be included starting from reporting periods for 2021. If an annual declaration was filed using the new form, there is no need to do this.
Results
Line 041 of the profit declaration, located in Appendix No. 02 to sheet 02, reflects the breakdown of tax payments included in indirect expenses for the period to which the declaration is devoted. In their current form, these payments include not only taxes, fees and customs duties, but also insurance premiums, subject to the provisions of the Tax Code of the Russian Federation. This line does not show contributions for injuries and taxes (fees, contributions) that do not reduce the profit base.
Sources:
- Tax Code of the Russian Federation
- Order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
What amounts are excluded from out-of-pocket expenses?
It is necessary to pay attention to the fact that payments for state duties should not be indicated on line 041 of income tax if:
- the obligation to transfer money as a state duty arose as a result of registering an asset from the list of non-current assets;
- the amount of the duty was added to the total amount of the valuation of the fixed asset at the time of its acceptance for direct accounting;
- in tax accounting, the calculated and paid duty was displayed as a component of other costs on the basis of Article 264 of the Tax Code.
It should be remembered that the cost indicator that was taken into account during the period of deduction of the tax base is excluded from the value of the line in question.
This rule directly relates to excise taxes and personal income tax in particular imposed by counterparties. You should not display in this line the amount of income tax and the amount of payments transferred due to the existing environmental pollution.
In addition, penalties, fines and the fact of payment of arrears on existing tax obligations are not subject to inclusion in the list of indirect costs.
According to the established norms of tax legislation, in the income tax return in line 041 this year it is not necessary to include the calculated tax by participants in the gambling business.
In this case, an exception is made for business entities that provide employment on UTII, while combined with OSNO. The simplified tax system is not taken into account in this case.
In addition, it is necessary to separate expenses such as:
- accrued amounts for dividends;
- funds transferred directly to voluntary established forms of insurance;
- in line 041 it is impossible to include the amount of guarantee contributions contributed to the special fund;
- the amount of accrued and repaid debt obligations, including ceremonial events;
- Registration of cost assessments of the services of notary authorities in the area of their exceeding the norms that are established by tariffs for types of notary fees.
The group of such exceptions additionally includes all funds, without exception, that the direct employer transfers to the account of non-state pension funds.
This type of insurance premium is not under the control of the tax office. If government agencies use sanctions in the form of penalties against the enterprise, then such amounts should not be reflected in indirect costs.
Line 041 of the declaration - which taxes to specifically include:
- Transport tax.
- Property.
- MET.
- Insurance premiums in terms of contributions for temporary disability and for employment and labor insurance, compulsory health insurance, compulsory medical insurance.
- Land tax.
- Water tax.
- Fees for the use of various objects of the animal world.
- The amount of input VAT already accepted by the taxpayer for deduction and then restored - subject to use in non-taxable preferential activities or when purchasing at the expense of budgetary funds (Article 170 of the Tax Code).
Often accountants have a question: How to reflect the state duty in line 041 of the new declaration? According to Art. 13 of the Tax Code, the state duty is a federal fee and, according to the general Procedure for filling out the report, is subject to inclusion in the indicators on page 041 on an accrual basis. But, if the fee was paid for registering fixed assets, the accounting algorithm in this case will be special - such amounts are included in the initial cost of the object and are not reflected separately. At the same time, in tax accounting, the state duty is included in other expenses on the actual date of accrual (Article 264 of the Tax Code) - the moment is determined depending on the purpose of the payment.
Transcript page
It must be remembered that the declaration form is established by the Order of the Federal Tax Service of October 2021. The paragraphs contain detailed indicators on the basis of which the tax base of the current reporting period is determined, reflecting information from previous years, thanks to which it is possible to have a significant impact on the reported results of operations.
Line 041 of the income tax return is displayed in the second Appendix of sheet 02. Information must be entered in this field exclusively for the specific reporting period.
Last year, the list of values that must be summed for display on line 041 was adjusted.
The changes in the rules are largely due to changes in the status of insurance premiums itself.
Since last year, their accounting was subject to transfer to the jurisdiction of the tax authority, and the rules for regulating contributions are set out in detail in the tax legislation as a separate assigned tax obligation.
Speaking about what taxes line 041 should display, in this case we can talk about all types of obligations that are recognized as indirect costs.
The list of indirect expenses includes insurance deductions from the income of hired staff, as well as:
- some types of taxes;
- and fees.
In this case, exceptions can be made for amounts specified in tax legislation, in particular in Article 270.
From the list of so-called salary insurance contributions, they are separately taken into account by the Social Insurance Fund directly for injuries. This type of fee was not subject to registration with the tax authority in case of changes.
Indirect costs must be reported in the relevant income tax return using one of several methods:
| Directly linked to the fact of accrual of liabilities | If you use the accrual option |
| Directly linked to the date upon transfer of funds for the entire total amount of fees | If you use the cash method |
The amount of duties transferred by the company is also subject to direct display in line 041. They are taken into account on an accrual basis.
In standard situations, line 041 of income tax includes the amount of transport tax, as well as:
- obligations to pay property tax;
- and mineral extraction tax in particular.
The calculated amount of land tax should be included in the list of indirect costs. A similar rule applies to water tax and input VAT.
What is line 041 of the profit declaration intended for?
Page 041 (included in Appendix 2 of sheet 02 of the report) is intended to generate information on indirect expenses of the enterprise for the reporting or tax period. Here, taxpayers indicate the amounts of taxes/fees, as well as insurance premiums, accrued in accordance with legislative norms. The exception is the amounts of taxes listed under Art. 270 NK.
Earlier, before the entry into force of chapters. 34 of the Tax Code, insurance accruals were not required to be entered in this line. Since 2021, the situation has changed, contributions are included in tax payments, and therefore fall under the requirement to reflect amounts on page 041 in terms of mandatory pension insurance, social insurance contributions for temporary disability and compulsory medical insurance.
Note! “Injuries” remained under the control of the FSS and are not subject to entry into line 041 of the income tax return.
The data is filled in upon the fact of accrual of tax amounts using the accrual method or upon payment of fees under the cash method.
What is important to consider when filling out
When filling out line 041 in question, you need to pay attention to:
- transport tax;
- insurance premiums;
- state duty.
To eliminate the possibility of various misunderstandings, we will consider each situation separately. An income tax return form is available.
Transport tax
In the income tax return under consideration on line 041, the costs should take into account the amount of transport tax.
In particular, we are talking about advance payments for transport tax, in particular:
| For passenger vehicles | Which were not registered in the Plato system - in full |
| Registered in the system | Transport taxation minus the amount of payment for damage to road surfaces |
It should be remembered that from July 2021, owners of heavy vehicles do not have the right to separately write off advance payments for transport taxation and fees for compensation for damage to the roadway as expenses.
Payments to the Platon system are displayed in costs on line 040 in the area of excess over this type of taxation.
Insurance premiums
The corresponding insurance premiums from NS and PP do not fall into line 041 and must be included in the total amount of indirect costs. This is largely due to the fact that they, as before, are under the control of the FSS.
What amounts to include
Let us immediately make a reservation that the procedure for reflecting indirect expenses in the tax return directly depends on the method of accounting in the organization. So, if a company has stated in its accounting policy that it maintains accounting on an accrual basis, then the amounts of accruals are included in the reporting.
If the cash method of accounting is chosen in the accounting policy, then only the amounts of payments made are taken into account as indirect expenses, that is, upon payment of obligations to the relevant budgets.
Income tax return structure
The income tax return consists of four parts, which we will consider in table form:
| Section name | What information is reflected in the corresponding section |
| Title page | Information about the enterprise is indicated, namely: INN, KPP, Full name, OKVED code, contact telephone number, and the tax period, the Federal Tax Service code where the declaration is sent, etc., must also be indicated. |
| Section No. 1 | A summary document that reflects the amount of tax that must be paid to budgets at different levels. In this section, the required lines to fill out are: 010 – indicates OKTM of the municipal district where the tax is paid; 030 and 060 – budget classification codes at the federal and local levels, respectively; 040 – amounts of taxes to the budgets of the corresponding levels. |
| Sheet 02 | This sheet is the basis of the declaration. It reflects all indicators that form taxable profit for the reporting (tax) period. In sheet 02 of the declaration, the tax base and the amount of tax subject to additional payment to the budget or reduction from the budget are calculated. Line 060 – indicates the total profit, which is calculated on the basis of Appendix No. 2; Line 120 – the final tax base is reflected. If the company has not made a profit in the current year, then we enter “0”; this line is formed as the difference between lines 100 (preliminary tax base) and 110 (losses from previous periods, if any). |
| Appendix No. 1 to sheet 02 | This appendix describes all the enterprise’s income, which are sales and non-sales: Line 010 – total amount of revenue; Lines 011-014 – the revenue received is decrypted; Lines 020-022 – reflect income received from activities with securities. |
| Appendix No. 2 to sheet 02 | This application reflects all the costs of the enterprise associated with production and sales, as well as non-operating expenses. The tax base is determined by deducting the total amount of Appendix 2 from the total amount of Appendix 1. The most important line in this Appendix is considered 010 - which reflects the amount of direct expenses (for example, wages, insurance, depreciation); Line 040 reflects indirect expenses. Expenses for contributions to pension, insurance and social funds are not reflected in Appendix No. 2. |
