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

Lines 010–060 Income and expenses. Profit

On lines 010–050, indicate income and expenses on the basis of which the profit received or loss incurred is calculated. Do not record earmarked receipts and other non-taxable income here, as well as expenses associated with these incomes.

On line 010, indicate income from sales. Transfer this amount from line 040 of Appendix 1 to sheet 02. Do not include in it the income reflected in sheets 05 and 06.

To line 020, transfer the amount of non-operating income from line 100 of Appendix 1 to sheet 02.

To line 030, transfer the amount of expenses associated with production and sales from line 130 of Appendix 2 to sheet 02. Do not include in this amount the expenses reflected in sheets 05 and 06.

Transfer the amount of non-operating expenses and losses to line 040:

• from line 200 of Appendix 2 to sheet 02;

• from line 300 of Appendix 2 to sheet 02.

To line 050, transfer the amount of losses from line 360 ​​of Appendix 3 to sheet 02. Do not include losses reflected in sheets 05 and 06 in this amount.

Calculate the total profit (loss) for line 060:

If the result is negative, that is, the organization suffered a loss, enter the amount with a minus on line 060.

Line 300 of Appendix 2 to sheet 02 of the income tax return for the 2nd quarter - nuances of filling out

Also, many questions are raised by the algorithm for filling out line 300 of Appendix No. 2 to sheet 02. The amount of losses equated to non-operating costs is displayed here.

Separately record:

• on page 301 - losses from previous years that were identified in the current reporting period;
• on page 302 - bad debts (and if you create a reserve for doubtful debts - the amount of bad debt that the reserve did not cover).

When calculating page 200 of Appendix No. 2, sheet 02, exclude the amounts that were displayed on page 300 (clause 7.2 of the Procedure for filling out the income tax return).

Record the total amount of values ​​on pages 200 and 300 of Appendix No. 2 to sheet 02 on page 040 of sheet 02 (clause 5.2 of the Procedure for filling out the income tax return).

The peculiarities of filling out lines 210, 220, 290, 300 and others when paying monthly and quarterly advances were explained in detail by ConsultantPlus experts. Get trial access to the system for free and go to the Ready-made solution.

Lines 100–130 Tax base

For line 100, calculate the tax base using the formula:

Indicate negative results with a minus sign.

On line 110, indicate losses from previous years. For more information about this, see How to take into account losses of previous years for income taxes.

On line 120, calculate the tax base for calculating tax using the formula:

If there is a negative amount on line 100, enter zero on line 120.

Fill in line 130 if the organization applies regional benefits in the form of a reduced income tax rate. In this case, indicate separately on the line the tax base in respect of which the reduced tax rate is applied.

If the organization is engaged only in preferential activities, line 130 will be equal to line 120.

Nuances of filling out line 210 of sheet 02 of the income tax return for the 2nd quarter

In line 210 of sheet 02, record the total amount of all accrued advance payments that should have already been paid since the beginning of the year. These include monthly advances and additional payments/reductions for previous quarters. Whether you paid them into the budget or not does not matter.

To check whether this line is filled in correctly, use the formula:

Page 210 sheet 02 = page 180 sheet 02 for the 1st quarter + page 290 sheet 02 for the 1st quarter of 2021.

We talked in more detail about the features of filling out this line in the material “How to fill out line 210 in the income tax return.”

Lines 140–170 Tax rates

On line 140, indicate the income tax rate.

If the declaration is submitted by an organization with separate divisions, put dashes on line 140 and indicate only the federal income tax rate on line 150.

On line 150, indicate:

• federal income tax rate. For example, for a standard rate of 2 percent, enter “2–.0–”;

• or a special income tax rate, if the organization applies exactly that. This is explained by the fact that the tax calculated at special rates is completely transferred to the federal budget (clause 6 of Article 284 of the Tax Code of the Russian Federation).

On line 160, indicate the regional income tax rate. For example, for a standard rate of 18 percent, enter "18.0-."

If the organization applies regional benefits in the form of a reduced income tax rate, indicate the reduced regional tax rate on line 170.

Lines 180–200 Tax amount

On line 190, calculate the income tax paid to the federal budget using the formula:

On line 200, calculate the income tax paid to the regional budget using the formula:

If the organization has separate divisions, form the line 200 indicator taking into account the tax amounts for the divisions indicated on lines 070 of Appendix 5 to Sheet 02.

On line 180, calculate the total amount of income tax using the formula:

Lines 210–230 Advance payments

On lines 210–230, indicate the amounts of advance payments:

• on line 220 - to the federal budget;

• on line 230 - to the budget of the constituent entity of the Russian Federation.

When filling out the lines, follow clause 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Lines 210–230 of sheet 02 of the income tax return reflect accrued advance payments. The indicators of these lines do not depend either on the amount of actual profit (loss) at the end of the reporting period, or on the amounts of advance payments for income tax actually transferred to the budget. However, they are affected by how the organization pays income tax: monthly or quarterly.

Organizations that pay tax monthly based on the profit of the previous quarter indicate in these lines:

• the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period);

• the amount of advance payments to be transferred no later than the 28th day of each month of the last quarter of the reporting period (IV quarter of last year (if the declaration is submitted for the 1st quarter of the current year)).

Situation: how to fill out lines 210–230 in the half-year income tax return? Starting from the second quarter, the organization switched from monthly advance payments to quarterly ones.

In lines 210–230, enter the data from lines 180–200 of the declaration for the first quarter.

In lines 210–230, organizations that transfer advance payments to the budget quarterly indicate the amount of advance payments for the previous quarter. And these are the amounts that were in lines 180–200 in the previous declaration. The exception is the declaration for the first quarter, in which these lines are not filled out. This is provided for in clause 5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Let us explain why from the declaration for the first quarter it is necessary to take data from lines 180–200, and not lines 290–310 of sheet 02 and subsection 1.2, where accrued monthly advances are usually reflected.

The fact is that based on the results of the first quarter, it is already possible to draw a conclusion: from the second quarter, an organization has the right to switch from monthly payments to quarterly payments or not. To do this, you need to estimate the volume of revenue for the previous four quarters - in the situation under consideration, for the 2nd–4th quarters of last year and for the 1st quarter of the current year. And if sales revenues do not exceed an average of 15 million rubles. for each quarter, then you no longer need to pay monthly advances. That is, in the declaration for the first quarter there is no need to fill out lines 290–310.

In the half-year declaration, when determining the amount of tax to be paid additionally (lines 270–271) or reduced (lines 280–281), it is necessary to take into account the indicators of lines 180–200 of the declaration for the first quarter (paragraph 4 of clause 5.8 of the Procedure approved by the order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). At the same time, the amount of monthly advance payments accrued during the first quarter (lines 210–230) cannot be reflected in the half-year declaration. Even if there is an overpayment on your personal account card due to these payments based on the results of the first quarter, it can be compensated. To do this, at the end of the six months, it is enough to transfer to the budget not the entire amount reflected in lines 180–200, but the difference minus the overpayment resulting from the results of the first quarter.

Determine the balance of settlements with the budget in the half-year declaration using the formula:

If for some reason in the declaration for the first quarter the accountant declared monthly advance payments for the second quarter (filled out lines 290–310 of sheet 02 and subsection 1.2 in the declaration), then the tax inspectorate will expect the organization to pay them. In order for the inspector to reverse the accruals in the personal account card on time, inform him about the transition to quarterly payment of advances.

This follows from paragraphs 2–3 of Article 286 of the Tax Code of the Russian Federation and paragraph 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

See examples of filling out a half-year income tax return when switching from monthly advance payments based on the profit for the previous quarter to quarterly transfer of advance payments, if:

• based on the results of the first quarter, the organization made a profit;

• According to the results of the first quarter, the organization suffered a loss.

Organizations that pay tax monthly based on the actual profit received or quarterly indicate on lines 210–230 the amount of advance payments on the declaration for the previous reporting period (if it is included in the current tax period). That is, the data on these lines must correspond to the indicators on lines 180–200 of the previous declaration. In the declaration for the first reporting period, lines 210–230 are not filled in.

In addition, regardless of the frequency of tax payment, on lines 210–230, indicate the amount of advance payments additionally accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.

For organizations that have separate divisions, the amount of advance payments accrued to regional budgets for the organization as a whole should be equal to the sum of the indicators in lines 080 of Appendix 5 to Sheet 02 for each separate division (for a group of separate divisions located on the territory of one subject of the Russian Federation) , as well as at the head office of the organization.

This follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Situation: how to fill out lines 180–210 of sheet 2 in the annual income tax return? From the fourth quarter, the organization switched from quarterly to monthly tax payments.

On line 180, indicate the total amount of income tax accrued for the year. In line 210, enter the sum of lines 180 and 290 of sheet 02 of the declaration for nine months of this year.

The organization's transition to monthly payment of tax does not affect the completion of these lines. The fact is that the income tax return only needs to reflect the accrual of tax and advance payments. Actual settlements with the budget (in particular, the order of transfer and the amount of transferred advance payments) are not shown in the declaration.

Therefore, fill out lines 180–200 in the general order:

• on line 180, indicate the total amount of income tax;

• on line 190 (200) - income tax paid to the federal (regional) budget.

This procedure is provided for in clause 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

On lines 210–230, indicate the total amount of advance payments:

• accrued for nine months. In this case, these are the amounts indicated on lines 180–200 of the declaration for nine months;

• declared for payment in the fourth quarter. These are the amounts indicated on lines 290–310 of the declaration for nine months.

Important: since from the fourth quarter the organization switched from quarterly to monthly payment of tax, in the declaration for nine months it was necessary to declare the amount of monthly advance payments for the fourth quarter. If for some reason you did not do this, fill out and submit an updated declaration nine months in advance.

This procedure follows from the provisions of paragraph 5.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

If the amount of accrued advance payments exceeds the amount of tax calculated at the end of the next reporting (tax) period, the resulting overpayment of tax is reflected on lines 280–281 of sheet 02. These lines show the final balances for settlements with budgets in the form of amounts to be reduced (clause 5.10 of the procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3/4320.

See examples of how advance tax payments should be reflected in the income tax return if:

• The organization transfers advance payments monthly based on actual profits. During the year, the amount of taxable profit decreases;

• The organization transfers advance payments monthly based on the profit received in the previous quarter. During the year, the amount of taxable profit decreases:

• The organization makes advance payments quarterly. During the year, the amount of taxable profit decreases, but there is no loss.

Example of calculating advance payments

Quarterly advance payments calculated based on the results of the reporting periods of the previous year for the Kvant organization amounted to:

• for half a year – 700,000 rubles;
• for 9 months – 1,000,000 rubles.

In the current year, advance payments based on the results of reporting periods (quarterly) amounted to:

• for the first quarter – 90,000 rubles;
• a loss was incurred for the half-year, as a result of which the advance payment at the end of the half-year was equal to zero;
• for 9 months – 150,000 rubles.

It is necessary to determine the amount of the monthly advance payment that the Kvant organization should pay in each quarter of the current tax period and the first quarter of the next year.

Solution

1. The monthly advance payment payable in the first quarter of the current year is equal to the monthly advance payment that was paid by the Kvant organization in the fourth quarter of the previous year (paragraph 3, paragraph 2, article 286 of the Tax Code of the Russian Federation). Its calculation is carried out in the following order:

(1,000,000 rub. – 700,000 rub.) / 3 = 100,000 rub.

Consequently, in January, February and March, the Kvant organization pays 100,000 rubles each. advances, distributing them among budgets in the required proportion.

Since at the end of the first quarter the actual amount of the advance payment, determined based on the tax rate and the tax base calculated on an accrual basis, amounted to 90,000 rubles, the organization incurred an overpayment of tax in the amount of 210,000 rubles. (RUB 100,000 × 3 – RUB 90,000).

2. Monthly advance payment due in the second quarter of the current year: RUB 90,000. / 3 = 30,000 rub.

The Kvant organization calculated monthly advance payments calculated for the second quarter in the tax return for the first quarter.

Due to the presence of an overpayment based on the results of the first quarter (RUB 210,000), the overpaid amount was offset against the monthly advance payments for the second quarter.

Thus, the overpayment at the end of the second quarter amounted to 120,000 rubles. (RUB 210,000 – RUB 30,000 × 3).

3. The Kvant organization did not pay monthly advance payments in the third quarter (July, August, September), since the difference between the quarterly advance payment for the half-year and the quarterly advance payment for the first quarter of the current year was negative (0 - 90,000 rubles = - 90,000 rubles) (paragraph 6, clause 2, article 286 of the Tax Code of the Russian Federation).

4. Quarterly advance payment for 9 months in the amount of 60,000 rubles. credited towards the overpayment.

5. Monthly advance payment due in the fourth quarter of the current year and the first quarter of the next year:

(150,000 rub. – 0 rub.) / 3 = 50,000 rub.

Thus, in October, November and December of the current year, as well as in January, February and March of the next year, the amount of monthly advance payments will be 50,000 rubles. Since the Kvant organization has overpaid taxes, monthly advance payments can be offset.

Lines 240–260 Tax outside the Russian Federation

On lines 240–260, indicate the amounts of foreign tax paid (withheld) outside Russia in the reporting period according to the rules of foreign countries. These amounts are offset against tax payments in Russia in accordance with the procedure established by Article 311 of the Tax Code of the Russian Federation.

Separately reflect the amount included in the tax payment:

• to the federal budget - on line 250;

• to the budget of a constituent entity of the Russian Federation - on line 260.

On line 240, calculate the total amount of creditable tax using the formula:

Lines 270–281 Tax to be paid additionally or reduced

Using lines 270–281, calculate the amount of tax to be paid additionally or reduced.

On line 270, calculate the amount of tax to be paid additionally to the federal budget:

On line 271 - additional payment to the regional budget:

If the results are zero, put zeros on lines 270 and 271.

If you get negative amounts, put dashes on these lines and calculate the amount of tax to be reduced.

On line 280, calculate the amount of tax to be reduced to the federal budget:

On line 281 - the amount to be reduced to the regional budget:

Lines 290–340 Monthly Advance Payments

Fill in lines 290–310 if the organization transfers income tax monthly based on the profit received in the previous quarter. However, do not fill out these lines in your annual declaration.

For organizations that do not have separate divisions, the advance payment to the federal budget (line 300) is calculated using the formula:

For information on the specifics of calculating tax and filling out declarations for organizations that have separate divisions, see How to pay income tax if an organization has separate divisions and How to draw up and submit an income tax return if an organization has separate divisions.

Calculate the advance payment to the regional budget on line 310 using the formula:

Calculate the total amount of monthly advance payments on line 290 using the formula:

If the amounts are negative or equal to zero, there is no need to transfer advance payments.

Complete lines 320–340 if the organization:

• transfers income tax monthly based on the profit received in the previous quarter.

• Fill out these lines only in the declaration for nine months;

• transfers income tax monthly based on actual profit. Fill out these lines in the declaration for 11 months if the organization plans to pay tax monthly starting next year based on the profit received in the previous quarter.

For these lines, indicate the amounts of advance payments that will be paid in the first quarter of the next year:

• to the federal budget - on line 330;

• to the regional budget - on line 340.

Calculate the total amount of monthly advance payments on line 320 using the formula:

The procedure for filling out the declaration in the 2nd quarter

Payers of this tax are required to submit income tax returns.

Find out detailed information about income tax payers from this material.

For the income tax return for the 2nd quarter of 2021, use the form approved by Order of the Federal Tax Service dated September 23, 2019 No. ММВ-7-3/ [email protected]

When filling out the profit declaration for the 2nd quarter of 2021, you can follow the same rules that you used to fill out the declaration for the 1st quarter - there have been no significant changes in the declaration form and the procedure for filling it out recently.

declaration and read the rules for filling it out here.

Next, we will look at the nuances of filling out some lines of the declaration, which raise the most questions among practicing accountants. And you will find a complete line-by-line algorithm for filling out a report in ConsultantPlus:

Get trial access to K+ for free and switch to the Ready-made solution.

Subsection 1.1

In Section 1, Subsection 1.1 is not filled in:

• non-profit organizations that do not have an obligation to pay income tax;

• organizations are tax agents that are not payers of income tax and submit declarations with location codes 231 or 235.

In the “OKTMO code” field, indicate the code of the territory in which the organization is registered. This code can be determined using the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st, or on the website of the Federal Tax Service of Russia (indicating the inspection code).

In the cells on the right that remain empty, put dashes.

On line 030, indicate the budget classification code (BCC), by which the organization must transfer tax to the federal budget, and on line 060, indicate BCC for transferring tax to the regional budget. It is convenient to determine these codes using a lookup table.

In line 040, transfer the amount of tax to be paid additionally to the federal budget from line 270 of sheet 02.

To line 050, transfer the amount of federal tax to be reduced from line 280 of sheet 02.

In line 070, transfer the amount of tax to be paid additionally to the regional budget from line 271 of sheet 02.

In line 080, transfer the amount of regional tax to be reduced to the regional budget from line 281 of sheet 02.

Features of income tax

All organizations pay income tax using the basic taxation system. The tax base consists of the difference between income and expenses from sales, as well as from non-sales transactions. At the same time, there is a list of non-taxable income - they are collected in Article 251 of the Tax Code. There are also types of costs that are not included in the tax base - they can be found in Article 270 of the Tax Code of the Russian Federation. Both lists are comprehensive. In other words, if certain types of income or expenses are not directly indicated in them, they cannot be recognized as such when calculating tax.

Organizations pay tax throughout the year in installments called advance payments. When the year is over, the final tax amount is calculated, taking into account what has already been paid. Advances are transferred to the budget either once a quarter or once a month. It depends on the company's income and which method it has chosen.

Tax is generally paid at a rate of 20%. The amount is divided between budgets of different levels. Advance payments for income tax in 2021 are distributed as follows: 3% goes to the federal budget, 17% to the regional budget. This procedure has been applied since 2021 and will remain in place until 2024 inclusive. Further, the distribution will be different: only 2% will go to the federal budget, 18% to the regional budget. Payers must distribute the tax themselves and indicate the relevant details in payment orders, including budget classification codes.

The rules for calculating advances are stated in Article 286 of the Tax Code of the Russian Federation. There are 3 ways in total:

1. Quarterly. Advances are calculated for the first quarter, six months and 9 months. This option is suitable for several types of organizations, including:
   commercial companies that received an average of no more than 15 million rubles in income from the sale of goods and services in each of the previous 4 quarters;
2. budgetary and autonomous institutions;
3. foreign organizations with representative offices in the Russian Federation.
4. Once a month, based on how much profit is actually earned . Advance payments are calculated monthly, the base is taken from the beginning of the year. This method is used voluntarily by those companies that do not have the right to make quarterly advance payments. To do this, you need to inform the Federal Tax Service in any form about your intention by the end of the year. The method will be available starting next year.
5. Once a month with additional payment at the end of the quarter . This method is used by organizations that do not fall under the conditions from point 1 and have not chosen the method from point 2. The point is that in the current quarter you need to pay advances, focusing on the results of the previous one. And when the period ends, you need to recalculate based on how much income was actually earned.

At the end of the year, you need to calculate the remaining tax taking into account the listed advances. It is calculated using the formula: Base for the year * Rate - The amount of advances paid during the year. The tax is paid until March 28 inclusive. If it is a weekend, the deadline is moved to the next working day.

Free tax consultation

Now let's look at the methods described above using examples.

Features of reflecting trade fees

The form, electronic format of the income tax declaration, as well as the Procedure for filling it out, approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, do not provide for the possibility of reflecting the paid trade tax. Before making changes to these documents, the tax service recommends doing the following.

Indicate the amount of the paid trade tax on lines 240 and 260 of sheet 02 of the declaration. Do this in the same way as when reporting tax paid (withheld) abroad that is offset against income taxes. In this case, the amount of trade duty and tax paid abroad reflected in the declaration cannot exceed the amount of tax (advance payment) that is subject to credit to the regional budget (line 200 of sheet 02). That is

In addition, when filling out line 230 of sheet 02, reduce the amount of accrued advance payments by the amount of the trade fee reflected in the tax return for the previous reporting period. That is

Such clarifications are contained in the letter of the Federal Tax Service of Russia dated August 12, 2015 No. GD-4-3/14174. Appendixes 1 and 2 to this letter provide examples of how trade fees should be reflected in income tax returns.

For information on how trade taxes are reflected by organizations with separate divisions, see How to prepare and submit an income tax return if an organization has separate divisions.

Submit income tax 2021 - Electronically and on time

Entrepreneurs in the modern world have many worries. In addition to running a business, you need to find time to account for taxes, correspond with tax authorities, submit applications and submit reports. Not everyone is able to personally handle documentation. After all, the process requires a lot of time to work with papers, go to tax offices and other distracting actions.

However, there is a way out of the situation. It is now possible to submit reports to the tax office via the Internet. Recently, this form was an unusual novelty, but has now become a common way of working. This greatly simplifies life, frees up a lot of time and eliminates the need to leave an enterprise or business unattended.

Income tax due dates 2018

No later than April 28, for the first quarter.

For the half-year, the deadline is July 30.

October 29 – end of payment for 9 months.

Organizations that pay an advance on actual profits every month must do so no later than the 28th of each month. The exceptions are June (until the 30th) and September (until the 29th). Sending reports via the Internet will help you avoid delays and the troubles associated with them. Contact our company and you won’t have to keep the rules of tax organizations in mind.

Our capabilities

Possibility to send income tax and any report via the Internet.

You can work remotely, from your office or home.

We will provide the necessary response documents.

We will check it, correct errors, or fill it out ourselves and send it to the file.

All information is securely protected, stored on the server and can be provided upon your request.

Qualified employees will advise on any questions that arise.

Submitting your income tax return for you at a minimal cost.

These are just some of the factors in favor of contacting us.

Necessary actions

One-time submission of reports via the Internet in Moscow may vary in cost. Depends on whether you have an electronic signature. In some cases, only a power of attorney is needed. We will clarify all points. You just need to fill out a form with your personal information.

After this, sign the forms: a power of attorney from the Federal Tax Service and an agreement concluded by the two parties. To ensure that your online report is successful, please send us the signed forms. You will also need a report file and a scan of the manager’s seal and signature.

After this, you will receive payment information.

To have access to fast and convenient electronic reporting Moscow, please contact ReportMaster. Call or order feedback, get answers to your questions! We will help you and free up time for relaxation!

For violating the deadlines for submitting reports, the manager or chief accountant will be fined, and failure to comply with the deadlines for submitting tax returns will entail fines imposed on the organization. Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation.

Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.

According to the Tax Code of the Russian Federation in Russia, there are different ways of calculating and paying taxes. One of the most common among them is payment of advance payments.

At the same time, when calculating advance payments, accountants do not always do everything smoothly, and, as they say, without a hitch. Sometimes, especially for beginners, some questions and problems arise.

Before proceeding to a detailed analysis of the schemes for calculating advance payments, let us define this concept itself.

The deadline for paying income tax for the 1st quarter of 2021 is April 28. Those who transfer monthly advances from actual profits pay for March no later than this date.

If monthly advances are made from the profits of the previous quarter, this is also the deadline for the first payment for the second quarter. Income tax on income from the main business (at a rate of 20%) can only be calculated based on the results of the tax period - the year.

This year, numerous amendments came into force that affected the work of companies.

But we already know about new tax and accounting changes from 2021. We have collected them in this article. So, in 2018 the following changes in legislation will come into force: Calculation of insurance contributions to the tax office. From 2021, insurance premiums will be administered by the Federal Tax Service.

The Tax Code establishes deadlines for paying taxes and deadlines for submitting tax reports.

Federal laws determine the deadlines for submitting financial statements.

reporting to the Pension Fund and Social Insurance Fund. If the average number of employees exceeds 100 people, tax returns must be submitted electronically. The exception is VAT returns.

Advance payments for income tax in 2021: who pays, when, what the consequences are for being late with advances. Examples of calculating advance payments and samples of payment slips for payment of advances.

The list of taxpayers who transfer only quarterly advance payments for income tax based on the results of the 1st quarter, half a year and 9 months is given in paragraph 3 of Article 286 of the Tax Code of the Russian Federation.

Tax changes introduced to the Tax Code by the Law of Ukraine dated December 24, 2014. No. 909-VIII, generally evoke positive emotions, although there was a small fly in the ointment. Judge for yourself: 1. From January 1, 2021, monthly advance payments have been cancelled.

But with one caveat - before December 31, 2021, you will need to pay one more advance payment in the amount of 2/9 of the tax amount determined in the declaration for the 3 quarters of 2021.

Advance payments for income taxes in 2021 can be paid in several ways, but the company does not always have a choice. We have discussed in detail all the methods of paying advances on profits in 2021 in this article.

At the end of each reporting period, taxpayers determine the amount of the advance payment for income tax (clause 2 of Article 286 of the Tax Code of the Russian Federation). In this case, different options for paying advance payments for income tax are possible.

Advances on profits must be calculated and transferred in a special order.

About the methods of paying and calculating advance payments for income tax in 2021, see this article. Advance payments on profits directly depend on the tax, which the company calculates from income reduced by the amount of expenses (Article 286 of the Tax Code of the Russian Federation). Let's tell you in more detail who pays advances on profits in 2021, what payments can be and how to calculate them.

The amount of advances for income tax is determined at the end of each reporting period (clause

2 tbsp. 286 Tax Code of the Russian Federation)

All companies and individual entrepreneurs need to submit some kind of statistical reporting. And there are so many forms of this reporting that it’s not surprising to get confused in them.

To help respondents, Rosstat has developed a special service. using which you can determine what statistical reporting needs to be submitted to a specific respondent.

However, unfortunately, this service does not always work correctly.

The Federal Tax Service has approved a new procedure for obtaining a deferment (installment plan) for payments to the budget.

Article 246 of the Tax Code of the Russian Federation defines income tax payers as:

• companies on OSN, regardless of the volume and availability of profit;
• foreign companies operating through representative offices in the Russian Federation;
• foreign organizations recognized as residents of the Russian Federation.

The profit declaration is submitted to the tax authority at the place of registration of the taxpayer on paper. If the average number of employees for the last year did not exceed 100 people, then the declaration is submitted using electronic reporting systems (clause 3 of Article 80 of the Tax Code of the Russian Federation), for example, SBIS Electronic reporting or 1C: Reporting.

Income tax declaration for organizations with branches and separate divisions. Organizations that have separate divisions at the end of 2021 must report income tax at their location and the location of each of their separate divisions. The taxpayer can submit these reports at different times, but the deadline for submission is March 28, 2019.

By the way, if a separate division is registered in the same subject of the Russian Federation as the parent organization itself, there is no need to report to the division’s inspectorate. It is enough to report only at the location of the organization itself, having previously submitted the appropriate notification to the inspectorate at the location of the unit, so that the tax authorities do not lose you.

Income tax return for a consolidated group of taxpayers. The responsible participant in the consolidated group is required to report to the Federal Tax Service. The general deadline for submitting the income tax return for 2021 is March 28. The Tax Code of the Russian Federation does not provide for any special features in this case.

If the consolidated group managed to change the participant responsible for filing reports and registered these changes with the tax authorities before December 31, 2021, then the obligation to report at the end of the year is assigned to the new responsible participant. If such a participant changed in January 2021, then he will make the first annual income tax calculation based on the results of 2021.

Declaration of a tax agent on income in favor of a foreign legal entity. If a Russian organization pays income to a foreign organization, then it is obliged to submit a special tax calculation on the amounts of income paid to foreign organizations and withheld taxes based on the results of 2021 in the form approved in Appendix 1 to the order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/ [email protected] until March 28, 2021.

Similar requirements for the presentation of this calculation are imposed on foreign organizations registered with the Federal Tax Service on the territory of Russia.

This calculation is not related to the income tax return and is a separate document. However, the timing of their submission coincides.

Features in the Republic of Crimea and Sevastopol

Starting from the reporting periods of 2015, organizations in Crimea and Sevastopol fill out income tax returns in the same manner as Russian organizations.

Organizations in Crimea and Sevastopol can receive the status of participants in the free economic zone. If such status exists, in sheet 02 and in appendices 1–5 to sheet 02 of the tax return, in the “Taxpayer Identification” field, code “3” must be indicated (letter of the Federal Tax Service of Russia dated March 2, 2015 No. GD-4-3/3253).

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Deadlines for filing income tax returns for the 2nd quarter

The income tax return for the 2nd quarter of 2021 (or, more precisely, for half a year, since the return is filled out on an accrual basis) is submitted within the deadline specified in clause 3 of Art.
289 of the Tax Code of the Russian Federation - no later than 28 days after the end of the quarter, that is, until July 28, 2020. If the deadline for reporting falls on a non-working day, the legal period for preparing a “profitable” report is extended to the first working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation), but this does not happen for filing a profit declaration for the 2nd quarter of 2021.

What options for making advance payments are provided for by tax legislation, see this publication.