How is the amount of taxes subject to additional payment to the budget reflected in the income tax return? For the previous period, based on the results of a desk audit, additional income tax was assessed

Good afternoon I submitted a 3-NDFL for a refund of 13% from the purchase of an apartment in my personal account of the federal tax service. The answer came: The tax authority confirmed the amount of tax deduction declared by the taxpayer in full. At the same time, in the table indicated below in the section Amount of tax subject to refund from the budget is 0 rubles, Amount of tax subject to additional payment to the budget is 0 rubles and there is nothing else. How can this be deciphered and what actions to take. I have not received any payments before, this is the first time I have issued a certificate. Thank you in advance.

Lawyers' answers (3)

Apparently you have already returned the entire amount of the deduction

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You have attached a notification about the positive result of the desk check. Now you need to write a tax refund application. If you had written it right away, the tax office most likely would not have even notified you of a positive decision, but simply transferred the money.

Law office of Anatoly Kovalev

Good afternoon The table is simply not filled out by the inspector, this happens very often, they don’t have time to fill it out. If you have already submitted a refund application, then just wait for the money.

You can write a request to provide correct data based on the results of the check.

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Hello, please tell me how long after submitting 3-NDFL, the declaration should appear in the status desk audit of 3-NDFL, lists of declarations?

The next day after the inspector picked it up and launched the technical process.

you can. By registered mail with a list of attachments.

Replied in another thread

49-20-20 - hotline.

Regarding the timing of the desk audit. Uploading into the system occurs on weekdays. Therefore, it is quite possible that your declaration will be checked on April 30, but information about this will appear on the website on May 6.

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Desk audit of 3-NDFL

Hello! Can I send a 3NDFL tax return by mail?

In my personal account, in the “Overpayment” tab, an amount appeared equal to the amount of the property tax deduction for 2011 and 2012.

The information in the service is for reference only and may not reflect the situation surrounding your declaration correctly. For example, if a desk audit is completed, this does not mean that you can apply for a deduction. Maybe the inspector is trying to call you to clarify information, but you don’t pick up the phone. After completing the desk audit, if there are any errors, the Inspectorate has the right to send you a letter within 10 days, demanding clarification.

Also, if it is displayed that the desk check has not been completed, this may be the data at the time of uploading the information array.

Hello! Unfortunately, I can't get through on the mountain line. Is it possible to find out if everything is in order with my declaration for 2012 or if something needs to be changed? It’s just that I was leaving and I wasn’t in touch and they didn’t seem to call the tax authorities. Soon it will be 3 months, and the check has not been completed yet.
INN 720415011957 date of filing 02/27/2013.
deduction for the purchase of real estate, treatment of yourself and your husband.
thanks in advance!

The verification may be completed on the last day. Did you apply for a tax refund along with your return?

I don't know where to ask. I took 3-NDFL, the check passed, now there is a message “State of application processing - data has been entered, confirmation of overpayment is possible”, I don’t quite understand what this means, maybe someone can explain?

This means your return application is being processed. From the moment the desk audit is completed, the money will be transferred to you within a month.

Income tax (monthly advances) additional payment for 2018

Who pays income tax

If an organization (and its OP) does not have the right to pay only quarterly advances on income tax, but has not switched to making advance payments based on actual profits, then it must pay monthly advances with an additional payment based on the results of the quarter (clause 2 of Art. 286 Tax Code of the Russian Federation).

Reporting period for income tax

For organizations that pay monthly advances with an additional payment at the end of the quarter, the reporting periods are the first quarter, half a year, 9 months (clause 2 of Article 285 of the Tax Code of the Russian Federation).

The tax period for such organizations is the calendar year (clause 1 of Article 285 of the Tax Code of the Russian Federation).

Income tax rate

For 2017-2020 The following income tax rates have been established (clause 1 of Article 284 of the Tax Code of the Russian Federation):

to the federal budget – 3%;
to the regional budget – 17%.

True, the authorities of the constituent entities can reduce the tax rate credited to the regional budget for some categories of payers. At the same time, the regional rate cannot be less than 12.5% in 2017-2020.

Calculation of advances on income tax

Advance amounts are calculated during the calendar year on an accrual basis (clause 2 of Article 286 of the Tax Code of the Russian Federation). The advance amount for the first quarter is calculated as follows:

Advance amount for the 1st quarter (page 180 of Sheet 02 of the Declaration for the 1st quarter) = Tax base (page 120 of Sheet 02 of the Declaration for the 1st quarter) x Tax rate (page 140 of Sheet 02 of the Declaration for the 1st quarter)

The advance amount for each reporting period is calculated in the same way.

The annual tax amount is calculated as follows:

Tax amount for the year (page 180 of Sheet 02 of the Declaration for the year) = Tax base (page 120 of Sheet 02 of the Declaration for the year) x Tax rate (page 140 of Sheet 02 of the Declaration for the year)

Calculation of the monthly advance amount

During the first quarter of the reporting year, the organization pays monthly advances in the same amount as they should have been paid during the fourth quarter of the year preceding the reporting year (clause 2 of article 286 of the Tax Code of the Russian Federation). Those. an advance payment equal to 1/3 of the amount reflected in line 320 of Sheet 02 of the Declaration for 9 months of the previous year is paid monthly.

The amount of monthly advances for the II, III and IV quarters of the reporting year is calculated as follows:

Amount of monthly advances for the 2nd quarter (line 290 of Sheet 02 of the Declaration for the 1st quarter) = Amount of the advance for the 1st quarter (line 180 of Sheet 02 of the Declaration for the 1st quarter)

Amount of monthly advances for the third quarter (line 290 of Sheet 02 of the Declaration for the half-year) = (Amount of advance for the half-year (line 180 of Sheet 02 of the Declaration for the half-year) – Amount of advance for the first quarter (line 180 of Sheet 02 of the Declaration for the first quarter))

Amount of monthly advances for the fourth quarter (line 290 of Sheet 02 of the Declaration for 9 months) = (Amount of advance for 9 months (line 180 of Sheet 02 of the Declaration for 9 months) – Amount of advance for half a year (line 180 of Sheet 02 of the Declaration for half a year) )

Every month the payer must pay to the budget 1/3 of the advance amount calculated using the above formulas.

Calculation of the advance amount to be paid additionally to the budget

The amount of the advance, subject to additional payment to the budget at the end of the next reporting period, is calculated taking into account previously paid advances (clause 2 of Article 286 of the Tax Code of the Russian Federation):

Amount of advance payment subject to additional payment to the budget based on the results of the first quarter (line 270 + line 271 of Sheet 02 of the Declaration for the first quarter) = Amount of advance payment for the first quarter (line 180 of Sheet 02 of the Declaration for the first quarter) – Amount of monthly advances paid in during the first quarter (page 210 of Sheet 02 of the Declaration for the first quarter = page 320 of Sheet 02 of Sheet 02 of the Declaration for 9 months)

Amount of advance payment subject to additional payment to the budget based on the results of the half-year (line 270 + line 271 of Sheet 02 of the Declaration for the half-year) = Amount of advance for the half-year (line 180 of Sheet 02 of the Declaration for the half-year) – (Amount of advance for the first quarter + Amount of monthly advances paid during the second quarter (line 210 of Sheet 02 of the Declaration for the half-year = line 180 of Sheet 02 + line 290 of the Declaration for the first quarter))

Advance amount subject to additional payment to the budget based on the results of 9 months (line 270 + page 271 of Sheet 02 of the Declaration for 9 months) = Advance amount for 9 months (line 180 of Sheet 02 of the Declaration for 9 months) – (Advance amount for half-year + Amount of monthly advances paid during the third quarter (line 210 of Sheet 02 of the Declaration for 9 months = line 180 of Sheet 02 + line 290 of Sheet 02 of the Declaration for the half-year))

The annual amount of tax that needs to be paid to the budget is determined as follows:

Amount of tax subject to additional payment to the budget at the end of the year (line 270 + line 271 of Sheet 02 of the Declaration for the year) = Amount of tax for the year (line 180 of Sheet 02 of the Declaration for the year) – (Amount of advance for 9 months + Amount of monthly advances , paid during the fourth quarter (line 210 of Sheet 02 of the Declaration for the year = line 180 of Sheet 02 + line 290 of the Declaration for 9 months))

By the way, if the advance payment/tax for the current reporting period/year is less than the amount of advance payments for previous reporting periods, then you do not need to pay anything to the budget (Clause 1, Article 287 of the Tax Code of the Russian Federation). This is possible, for example, when receiving a loss.

Please note that we have provided general formulas for calculating advance/tax. For organizations paying trade tax, as well as for organizations paying tax outside the Russian Federation, the amount of which is counted towards the payment of income tax, the advance/tax is calculated slightly differently.

Deadline for payment of monthly advances

Monthly advance payments must be transferred to the budget no later than the 28th day of each month of the reporting period for which they are transferred (clause 1 of Article 287 of the Tax Code of the Russian Federation).

Advance payments based on the results of the quarter are paid no later than the 28th day of the month following the reporting period (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation). The tax at the end of the year is paid no later than March 28 of the year following the reporting year (clause 1 of Article 287 of the Tax Code of the Russian Federation, clause 4 of Article 289 of the Tax Code of the Russian Federation).

If the deadline for paying advances and taxes is violated, the Federal Tax Service will charge penalties (clause 3 of Article 58, Article 75 of the Tax Code of the Russian Federation).

Our Calculator will help you check the correctness of the penalty calculation.

KBK: income tax

Income tax is paid on the following BCCs:

The amount of tax subject to additional payment to the budget is

4.1. Section 1 of the Declaration form, which reflects the amount of tax subject to payment (addition) to the budget or refund from the budget, is filled out after filling out the required number of Sections 2 of the Declaration form based on the calculations made in Section 2.

If, based on the results of calculations, the amounts subject to refund from the budget were determined for the tax that was paid (withheld) in various administrative-territorial entities, as well as in the case of determining the amounts of tax subject to payment (surcharge) for different codes (refunds from different codes) budget classification of tax revenues of budgets, Section 1 is filled out separately for each OKTMO code and code of budget classification of tax revenues of budgets, respectively. That is, several Sections 1 can be filled out with different OKTMO codes or budget classification codes for budget tax revenues.

4.2. In line 010 of Section 1 of the Declaration form the following is entered: 1 - if, based on the results of calculations, the amounts of tax subject to payment (addition) to the budget have been determined, 2 - amounts of tax subject to refund from the budget, and 3 - if there are no amounts of tax subject to payment (addition) to the budget or return from the budget.

4.3. If, based on the results of calculations, the amounts of tax to be paid (surcharge) to the budget are determined, when filling out Section 1, indicate:

in line 020 - code of the budget classification of tax revenues of budgets, according to which the amount of tax to be paid (surcharge) to the budget should be credited;

in line 030 - OKTMO code of the municipality at the place of residence (place of registration), on the territory of which the tax is paid (surcharge);

in line 040 - the total amount of tax to be paid (surcharge) to the budget.

in line 050 a zero is entered.

4.4. If, based on the results of calculations, the amounts of overpaid tax are determined (there is an amount of tax that is subject to refund from the budget), when filling out Section 1, indicate:

in line 020 - the code of the budget classification of tax revenues, according to which the tax amount should be refunded from the budget;

in line 030 - the OKTMO code of the municipal entity at the place of residence (place of registration) of the taxpayer, on the territory of which the tax was paid, the overpayment of which is subject to refund from the budget on the basis of the Declaration (if the tax was withheld by a tax agent, then the OKTMO code is filled in from the information about income of an individual (form 2-NDFL));

in line 040 a zero is entered;

in line 050 - the total amount of tax to be refunded from the budget.

4.5. If, based on the results of the calculations, no amounts of tax were identified that were subject to payment (addition) to the budget or refunded from the budget, in line 020 of Section 1 the code for the budget classification of tax revenues of budgets corresponding to the type of tax income for which the amounts of tax to be paid was not identified (additional payment) to the budget or return from the budget.

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This article is devoted to the calculation of income tax subject to additional payment or reduction and is a continuation of a series of articles devoted to the procedure for filling out an income tax return.

Filling out an income tax return in terms of tax subject to additional payment or reduction, it is made after the following have been determined: calculated income tax (lines 180,190,200 of sheet 02 of the declaration), determined advance payments to be paid (lines 290-340 of sheet 02 of the declaration), accrued advance payments (lines 210- 230 sheet 02 declaration).

(You can read about the calculation of advance payments payable and their reflection in the declaration. You can read about the calculation of accrued advance payments and their reflection in the declaration).

The tax subject to additional payment or reduction based on the results of the reporting (tax) period is determined as the difference between the amount of accrued tax, accrued advance payments, and the amount of tax paid outside the Russian Federation.

Calculation of the amount of tax to be paid and filling out the income tax return

To describe the declaration lines, we will use the following encoding of the declaration lines:

Filling out the income tax return on line 270 “Amount of income tax to be paid additionally to the federal budget (line 190-line 220-line 250)

L02S270=L02 (S190-S220-S250)

In the absence of separate divisions, the total of line 270 of sheet 02 is transferred to line 040 of Section 1.1.

If there are separate divisions, the result of line 270 of sheet 02 is transferred to line 040 of section 1.1 to be filled out for the parent organization without taking into account the separate divisions.

In section 1.1, to be filled in for each separate division, line 040 “amount of tax to be paid additionally to the federal budget” is not filled in.

Filling out the income tax return on line 271 “Amount of income tax to be paid additionally to the budget of the constituent entity of the Russian Federation (line 200-line 230-line 260)”

L02S271=L02S(200-230-260)

In the absence of separate divisions, the total of line 271 of sheet 02 is transferred to line 070 of Section 1.1.

If there are separate divisions, the amount of additional tax reflected in line 271 of sheet 02 of the declaration and calculated using the above formula must coincide with the amount of additional tax according to the parent organization and all its separate divisions, which are reflected on line 100 of Appendix 5 of sheet 02.

L02S271=L02S(200-230-260)=∑L02Pr5s100

Section 1.1 is completed for each separate division and parent organization, excluding separate divisions. Therefore, from line 100 of Appendix 5 of sheet 05, the data is transferred to line 070 of section 1.1, compiled for the parent organization and each separate division.

Calculating the amount of tax to be reduced and filling out the income tax return

Filling out the income tax return on line 280 “Amount of income tax to be reduced to the federal budget (line 220+line 250-line 190)

L02S280=L02 (S220+S250-S190)

In the absence of separate divisions, the total of line 280 of sheet 02 is transferred to line 050 of Section 1.1.

If there are separate divisions, the result of line 280 of sheet 02 is transferred to line 050 of section 1.1 to be filled out for the parent organization without taking into account the separate divisions.

Filling out the income tax return on line 281 “Amount of income tax to be reduced to the budget of the constituent entity of the Russian Federation (line 230+line 260-line 200)”

L02S181=L02S(230+260-200)

In the absence of separate divisions, the total of line 281 of sheet 02 is transferred to line 080 of Section 1.1.

If there are separate divisions, the amount of tax to be reduced, reflected in line 281 of sheet 02 of the declaration and calculated using the above formula, must coincide with the amount of tax to be paid additionally according to the parent organization and all its separate divisions, which are reflected on line 110 of Appendix 5 of sheet 02.

L02S280=L02 (S220+S250-S190=SL02Pr5s110

For the procedure for filling out the lines of Appendix 5 to sheet 02, see here.

Section 1.1 is completed for each separate division and parent organization, excluding separate divisions. Therefore, from line 110 of Appendix 5 of sheet 05, the data is transferred to line 080 of section 1.1, compiled for the parent organization and each separate division.

For the procedure for filling out the lines of Appendix 5 to sheet 02, see here.

For information on filling out a declaration on advance payments payable, see.

For information on filling out a declaration on accrued advance payments, see.

As you know, the tax period for income tax is the calendar year (Clause 1, Article 285 of the Tax Code of the Russian Federation). It is based on its results that the tax itself is paid. And all payments that the organization transfers to the budget during the year are called advance payments. The Tax Code provides for three methods of paying them, and the choice of one method or another does not always depend on the desire of the taxpayer.

As a general rule, advance payments for income tax (of course, if any) are transferred based on the results of the first quarter, half a year and nine months, plus monthly payments within each quarter. However, an organization can voluntarily switch to paying monthly advance payments based on the actual profit received. In this case, reporting periods will be recognized as one month, two months, three months, etc. until the end of the calendar year. For certain categories of taxpayers, a kind of preference is provided - making advance payments to the budget based on the results of the first quarter, half a year and nine months without monthly advance payments. You will learn more about each of these methods from this article.

Advance payments...

…at the end of each reporting period plus monthly during this period

The essence of this method is that the organization, focusing on the actual indicators of the previous quarter, makes monthly advance payments (MAP) to the budget, then at the end of the reporting period pays an advance payment (AP), based on the actual profit received for the reporting period and taking into account previously made payments.

In this case, according to the amount of the EAP equals:

in the 1st quarter - the amount of the EAP payable in the 4th quarter of the previous tax period;
in the 2nd quarter - 1/3 of the amount of the AP based on the results of the 1st quarter;
in the third quarter - 1/3 x (AP based on the results of the first half of the year - AP based on the results of the first quarter);
in the fourth quarter - 1/3 x (AP based on the results of nine months - AP based on the results of the six months).

If the amount of the monthly advance payment calculated in this way is negative or equal to zero, the specified payments in the corresponding quarter are not made ( para. 6 paragraph 2 art. 286 Tax Code of the Russian Federation).

Monthly advance payments due during the reporting period are paid no later than the 28th day of each month of this reporting period ( para. 3 p. 1 art. 287 Tax Code of the Russian Federation). At the same time, according to the terms of payment, they are distributed in equal shares in the amount of 1/3 of the payment amount per quarter. If the payment amount is not divided among three payment terms without a balance, then the balance is added to the monthly advance payment for the last term.

Advance payments based on the results of the reporting period are paid no later than the deadline established for filing tax returns for the corresponding reporting period ( para. 2 p. 1 art. 287 Tax Code of the Russian Federation). The income tax return must be submitted to the tax office no later than 28 calendar days from the end of the relevant reporting period ( clause 3 art. 289 Tax Code of the Russian Federation), that is, no later than April 28, July 28, October 28.

When filling out sheet 02 “Calculation of corporate income tax” of the declaration, the following features must be taken into account. According to the amount of monthly advance payments payable in the quarter following the reporting period for which the declaration is submitted, is indicated on lines 290 - 310 (keep in mind that these lines are not filled out in the declaration for the tax period).

The amount of payments on line 290 is determined as the difference between the amounts of calculated income tax reflected on line 180 for the reporting period and for the previous reporting period.

Lines 300 and 310 indicate the amounts of monthly advance payments to the federal budget and to the budget of a constituent entity of the Russian Federation, which are calculated similarly to the indicator on line 290.

Lines 320 - 340 should be completed only on the nine-month return. They indicate the amount of monthly advance payments due in the first quarter of the next tax period.

An example of filling out a declaration for the first quarter and half of the year is in Letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3/4320@.

We propose to consider the procedure for filling out an income tax return throughout the entire tax period, including cases where the amount of advance payments was either an additional payment or a reduction.

In 2013, the organization made a profit: for the first quarter - 795,000 rubles; for the six months - 1,425,000 rubles; for nine months - 2,820,000 rubles;

for the year - 4,560,000 rubles.

The following were due for payment to the budget at the end of the reporting (tax) period: for the first quarter - 159,000 rubles, for the six months - 285,000 rubles, for nine months - 564,000 rubles, for the year - 912,000 rubles.

In the income tax return for the nine months of 2012, line 290 of sheet 02 indicated the amount of monthly advance payments for the fourth quarter in the amount of 72,000 rubles. The same data is reflected on line 320.

Let's calculate and display in the table the amount of monthly advance payments of the organization for 2013:

	Line code	I quarter	Half year	Nine month	Year
	180	159 000	285 000	564 000	912 000
- to the federal budget	190	15 900	28 500	56 400	91 200
- to the budget of a constituent entity of the Russian Federation	200	143 100	256 500	507 600	820 800
	210	72 000	318 000*	411 000*	843 000*
- to the federal budget	220	7 200	31 800	41 100	84 300
- to the budget of a constituent entity of the Russian Federation	230	64 800	286 200	369 900	758 700

- to the federal budget	270	8 700	-	15 300	6 900
- to the budget of a constituent entity of the Russian Federation	271	78 300	-	137 700	62 100

- to the federal budget	280	-	3 300	-	-
- to the budget of a constituent entity of the Russian Federation	281	-	29 700	-	-
The amount of monthly advance payments payable in the quarter following the current reporting period, including	290	159 000**	126 000**	279 000**	-
- to the federal budget	300	15 900	12 600	27 900	-
- to the budget of a constituent entity of the Russian Federation	310	143 100	113 400	251 100	-
The amount of monthly advance payments due in the first quarter of the next tax period, including	320	-	-	279 000***	-
- to the federal budget	330	-	-	27 900	-
- to the budget of a constituent entity of the Russian Federation	340	-	-	251 100	-

Line 210 of sheet 02 of the declaration is equal to the sum of the indicators of lines 180 and 290 of sheet 02 of the declaration for the previous reporting period (159,000 + 159,000 = 318,000, 285,000 + 126,000 = 411,000, 564,000 + 279,000 = 843,000).

In the declaration for the first quarter, line 290 of sheet 02 indicates the amount of monthly advance payments due in the second quarter. The amount of monthly advance payments will be equal to the amount of calculated tax on line 180 of sheet 02 of the declaration for the first quarter.

In the declaration for the half-year, line 290 of sheet 02 reflects the difference between the indicators of line 180 of the declaration for the half-year and line 180 for the first quarter (285,000 - 159,000 = 126,000).

In the declaration for nine months, line 290 of sheet 02 indicates the amount of monthly advance payments for the fourth quarter, calculated as the difference between line 180 of sheet 02 of the declaration for nine months and line 180 of sheet 02 of the declaration for the half-year (564,000 - 285,000 = 279,000).

Lines 320 - 340 of sheet 02 are filled out in the declaration for nine months, indicating the amount of monthly advance payments payable in the first quarter of the next tax period. The amount of monthly advance payments for the first quarter is assumed to be equal to the amount of monthly advance payments payable in the fourth quarter.

As follows from the table data (in rubles), the organization in 2013 had to make payments within the following terms:

Payment deadlines (including weekends)	Monthly advance payments			Tax based on the results of the reporting period to be paid additionally (+), to be reduced (-)
Payment deadlines (including weekends)	Total	Federal budget	Budget of a constituent entity of the Russian Federation	Total	Federal budget	Budget of a constituent entity of the Russian Federation
28.01.2013	24 000	2 400	21 600	-	-	-
28.02.2013	24 000	2 400	21 600	-	-	-
28.03.2013	24 000	2 400	21 600	-	-	-
29.04.2013	53 000	5 300	47 700	87 000	8 700	78 300
28.05.2013	53 000	5 300	47 700	-	-	-
28.06.2013	53 000	5 300	47 700	-	-	-
29.07.2013	42 000	4 200	37 800	-33 000	-3 300	-29 700
28.08.2013	42 000	4 200	37 800	-	-	-
30.09.2013	42 000	4 200	37 800	-	-	-
28.10.2013	93 000	9 300	83 700	153 000	15 300	137 700
28.11.2013	93 000	9 300	83 700	-	-	-
30.12.2013	93 000	9 300	83 700	-	-	-
Total:	636 000	63 600	572 400	207 000	20 700	186 300

Let's take a closer look at the payments that the taxpayer must make to the budget in July. At the end of the six months, the organization had an overpayment of advance payments in the amount of 33,000 rubles. Meanwhile, according to the same payment deadline (07/29/2013), the taxpayer also needs to make a monthly advance payment for July (42,000 rubles). Therefore, as of this date, the organization’s tax obligations to pay income tax will amount to 9,000 rubles. (42,000 - 33,000).

Thus, by the deadline of 07/29/2013 the following should be listed:

to the federal budget - 900 rubles. (4,200 - 3,300);
to the budget of a constituent entity of the Russian Federation - 8,100 rubles. (37,800 - 29,700).

If the overpayment resulting from the results of the six months exceeded the amount of the July advance payment, the balance could be offset against upcoming payments for income tax or other taxes, repayment of arrears and penalties, or returned to the organization’s current account in the manner established Art. 78 Tax Code of the Russian Federation.

If the taxpayer does not have arrears on other taxes (fees, penalties, fines), in such a situation, he can offset the overpayment against upcoming advance payments of income tax. To do this, you should contact the tax authority at the location of the organization with a corresponding application. Within 10 days from the date of receipt of such an application, the inspectorate makes a decision either to offset the amounts of overpaid tax, or to refuse to offset ( clause 4 art. 78 Tax Code of the Russian Federation). According to clause 9 According to this article, tax officials are required to notify the taxpayer in writing of the decision made. They are given five days to do this from the date of the decision.

note

Exceeding the amount of advance payments, paid at the end of the reporting period, above the amount of the advance payment, calculated based on the results of this reporting period, is an overpaid amount that may be returned to the taxpayer in the manner prescribed Art. 78 Tax Code of the Russian Federation. This provision does not contain a prohibition on the return of amounts of overpaid advance payments ( clause 10 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98 ).

…monthly based on the actual profit received

The Tax Code provides for the possibility of switching to advance payments at the end of each month based on the actual profit received. This payment method is appropriate for enterprises whose revenue is “wave-like” in nature, when, as they say, it’s sometimes thick and sometimes empty (for example, in seasonal industries).

Keep in mind that the transition to calculating monthly advance payments based on the actual profit received is the right of taxpayers. If they want to use it, they must notify the tax authority no later than December 31 of the year preceding the tax period in which the transition to this advance payment system takes place ( para. 8 paragraph 2 art. 286 Tax Code of the Russian Federation).

note

Reporting periods for taxpayers who calculate monthly advance payments based on the actual profit received are one month, two months, three months, etc. until the end of the calendar year ( clause 2 art. 285 Tax Code of the Russian Federation).

The amount of advance payments is calculated by taxpayers based on the tax rate and the actual profit received, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month ( para. 7 paragraph 2 art. 286 Tax Code of the Russian Federation).

The advance payment is made no later than the 28th day of the month following the month based on the results of which the tax is calculated ( para. 4 paragraphs 1 art. 287 Tax Code of the Russian Federation).

The amount of the advance payment that the organization must pay to the budget for the corresponding reporting period ( APK surcharge ), is defined as the difference in the amounts of the advance payment calculated at the end of the reporting period ( AReport. ), and the advance payment accrued based on the results of the previous reporting period ( APprevious ):

APk additional payment = APotchet. - APprev.

It is quite obvious that if there is a loss during the reporting period, the amount of the advance payment payable to the budget is zero.

Calculated monthly advance payments for the actual profit received are reflected in the tax return, which is submitted within the deadlines established for the payment of advance payments ( clause 3 art. 289 Tax Code of the Russian Federation). Thus, with this method of making advance payments, tax reporting is submitted monthly: for January - February 28, for January - February -

March 28, for January - March - April 28, etc. (of course, taking into account holidays and weekends).

The declaration based on the results of the tax period (for the calendar year) is submitted before March 28 of the year following the expired tax period ( clause 4 art. 289 Tax Code of the Russian Federation).

The organization decided to switch from 2013 to paying monthly advance payments based on the actual profit received. The organization notified its tax office about this by December 31, 2012.

The tax rate is 20%, including to the federal budget - 2%, to the budget of a constituent entity of the Russian Federation - 18%.

From January to April the tax base was:

per month (January) - 1,000,000 rubles;
for two months (January - February) - 1,400,000 rubles;
for three months (January - March) - loss;
for four months (January - April) - 3,000,000 rubles.

Indicators of sheet 02 of the declaration	Line code	Month	Two month	Three months	Four months
	120	1 000 000	1 400 000	-	3 000 000
The amount of calculated income tax - total, including	180	200 000	280 000	-	600 000
- to the federal budget	190	20 000	28 000	-	60 000
- to the budget of a constituent entity of the Russian Federation	200	180 000	252 000	-	540 000
The amount of accrued advance payments for the reporting (tax) period - total, including	210	-	200 000*	280 000*	-
- to the federal budget	220	-	20 000	28 000	-
- to the budget of a constituent entity of the Russian Federation	230	-	180 000	252 000	-
Amount of income tax to be paid additionally
- to the federal budget	270	20 000	8 000	-	60 000
- to the budget of a constituent entity of the Russian Federation	271	180 000	72 000	-	540 000
The amount of income tax to be reduced
- to the federal budget	280	-	-	28 000**	-
- to the budget of a constituent entity of the Russian Federation	281	-	-	252 000**	-

According to clause 5.8 Procedure for filling out the declaration line 210 of sheet 02 indicates the amount of calculated advance payments according to the declaration for the previous reporting period (line 180 of sheet 02).

Since the organization incurred a loss during the reporting period of three months, the tax base is recognized as zero. Accordingly, the advance payment calculated and payable to the budget on April 29, 2013 will also be zero.

Please note that taxpayers who have switched to calculating monthly advance payments based on actually received profits do not fill out lines 290 - 310 of sheet 02 in the income tax return ( clause 5.11 Procedure for filling out the declaration).

Let's take a closer look at the payments that the organization must make to the budget in May.

Due to the fact that a loss was incurred during the reporting period of three months (January - March), an overpayment of advance payments (RUB 280,000) was incurred, which is subject to offset against upcoming payments for income tax or other taxes (repayment of arrears) or refund to the taxpayer in the manner prescribed Art. 78 Tax Code of the Russian Federation.

Let's assume that the organization decided to offset the resulting overpayment against the payment of the next advance payments. She can apply for the credit along with three months of her tax return. Having received a decision on offset by the next due date for payment of advance payments, the taxpayer can adjust these payments. Then the organization’s tax obligations due May 30, 2013 will look like this:

to the federal budget - 32,000 rubles. (60,000 - 28,000);
to the budget of a constituent entity of the Russian Federation - 288,000 rubles. (540,000 - 252,000).

note

The taxpayer cannot change the system of payment of advance payments during the tax period ( para. 8 paragraph 2 art. 286 Tax Code of the Russian Federation).

If an organization wants to return back to the general procedure for making advance payments, discussed in the previous section, it will be able to do this only from next year. Wherein Ch. 25 Tax Code of the Russian Federation does not contain provisions obliging the tax authority to notify about such a transition before the start of the tax period.

At the same time, the Ministry of Finance believes ( Letter dated April 12, 2012 No. 03-03-06/1/196 ), that for the correct accounting of tax obligations, it is advisable for the taxpayer to send to the tax office a message drawn up in any form about the transition from paying monthly advance payments based on actual profit to paying advance payments in a different order. In addition, the Ministry of Finance reminded that the procedure for calculating advance payments for income tax should be reflected in the accounting policy of the organization for the next tax period.

In the said letter, the financial department explained: for a taxpayer who paid monthly advance payments in one tax period, based on the actual profit received, and decided to switch from January 1 of the next year to paying monthly advance payments in the generally established manner, the amount of the monthly advance payment in The first quarter of the new year is taken to be equal to 1/3 of the amount of advance payments payable in the fourth quarter of the previous year.

For example, in the fourth quarter, the specified taxpayer calculated monthly advance payments based on the actual profit received on declarations for the reporting periods January - September (by the deadline of October 28), January - October (by the deadline of November 28) and January - November (by the deadline of December 28 ). According to the Ministry of Finance, the amount of these advance payments, subject to payment to the budget in the first quarter of the next tax period, should be reflected in the income tax return based on the results current tax period . Unfortunately, the authors of the letter did not indicate which lines of sheet 02 of the declaration must be filled out in such a situation. We believe that they meant lines 320 - 340.

Meanwhile, in the last paragraph clause 5.11 Procedure for filling out the declaration states that taxpayers paying advance payments monthly, based on the actual profit received, when switching from the beginning of the next tax period to the general tax payment procedure according to para. 2 - 5 p. 2 tbsp. 286 Tax Code of the Russian Federation lines 320 - 340 of sheet 02 are filled out in the income tax return for eleven months .

...only once a quarter based on the results of the reporting period

There is a certain category of taxpayers who pay only quarterly advance payments based on the results of the reporting period, that is, for the first quarter, half a year, nine months. At the same time, monthly advance payments to the budget are not made within the quarter.

The list of taxpayers for whom such a procedure has been established for making advance payments of income tax during the tax period is contained in clause 3 art. 286 Tax Code of the Russian Federation. This:

budgetary institutions (except for theaters, museums, libraries, concert organizations);
autonomous institutions;
foreign organizations operating in the Russian Federation through a permanent representative office;
non-profit organizations that do not have income from the sale of goods (works, services);
participants of simple (investment) partnerships in relation to the income they receive from participation in simple (investment) partnerships;
investors of production sharing agreements in terms of income received from the implementation of these agreements;
beneficiaries under trust management agreements.

In addition, other organizations (not listed in this list) must pay advances once a quarter if their income from sales, determined in accordance with Art. 249 Tax Code of the Russian Federation, over the previous four quarters did not exceed average 10 million rubles. for every quarter. That is, the calculation takes into account the proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired, and the proceeds from the sale of property rights (non-operating income is not taken into account). At the same time, the revenue indicator does not include the amounts of VAT and excise taxes charged to customers.

According to the Ministry of Finance, in accordance with clause 3 art. 286 Tax Code of the Russian Federation When determining the previous four quarters, it is necessary to take into account the consecutive four quarters preceding the period in which the deadline for submitting the relevant tax return falls ( letters dated 09/21/2012 No. 03-03-06/1/493 , dated 12/24/2012 No. 03-03-06/1/716 ).

For example, if sales revenues for the previous four quarters (II, III and IV quarters of 2013 and I quarter of 2014) exceeded an average of 10 million rubles. for each quarter, the taxpayer makes monthly advance payments starting from the 2nd quarter of 2014, reflected in the corporate income tax return for the 1st quarter of 2014.

According to para. 5 p. 1 art. 287 Tax Code of the Russian Federation Advance payments based on the results of the reporting period are counted against the payment of tax based on the results of the next reporting (tax) period.

Thus, the amount of the quarterly advance payment that the organization must pay to the budget based on the results of the corresponding reporting period ( CAP for additional payment ), calculated as the difference between the amounts of quarterly advance payments calculated based on the results of the current reporting period

(KAP reporting ) and the previous reporting period ( KAP previous ):

KAP for additional payment = KAP reporting - KAP previous

Advance payments based on the results of the reporting period are made no later than the deadline established for filing tax returns for the corresponding reporting period ( para. 2 p. 1 art. 287 Tax Code of the Russian Federation).

Thus, during the year, organizations fill out tax returns once every three months, based on the actual profit received, and payment is made no later than April 28, July 28, October 28 of the current tax period.

Over the previous four quarters, Strela LLC received income from sales, the amount of which did not exceed an average of 10 million rubles. for every quarter. In this regard, the organization makes quarterly advance payments. The tax rate is 20%, including to the federal budget - 2%, to the budget of a constituent entity of the Russian Federation - 18%.

Let us assume that the taxable base for income tax in 2013 was:

for the first quarter - 100,000 rubles;
for half a year - 120,000 rubles;
for nine months - loss;
per year - 150,000 rubles.

The following indicators will be reflected in tax returns:

Sheet indicators 02 declaration	Line code	I quarter	Half year	Nine month	Year
Tax base for tax calculation	120	100 000	120 000	-	150 000
Amount of calculated income tax	180	20 000	24 000	-	30 000
- to the federal budget	190	2 000	2 400	-	3 000
- to the budget of a constituent entity of the Russian Federation	200	18 000	21 600	-	27 000
Amount of accrued advance payments for the reporting (tax) period	210	-	20 000*	24 000*	-
- to the federal budget	220	-	2 000	2 400	-
- to the budget of a constituent entity of the Russian Federation	230	-	18 000	21 600	-
Amount of income tax to be paid additionally
- to the federal budget	270	2 000	400	-	3 000**
- to the budget of a constituent entity of the Russian Federation	271	18 000	3 600	-	27 000**
The amount of income tax to be reduced
- to the federal budget	280	-	-	2 400	-
- to the budget of a constituent entity of the Russian Federation	281	-	-	21 600	-

The amounts of accrued advance payments for the corresponding reporting (tax) period, indicated on lines 210 - 230 of sheet 02 of the declaration, are transferred from lines 180 - 200 of the declaration for the previous reporting period.

At the end of nine months, the organization had an overpayment to the federal budget in the amount of 2,400 rubles, to the budget of a constituent entity of the Russian Federation - 21,600 rubles, which can be offset against the payment of income tax for the tax period (we talked about the rules for such offset earlier ). If the tax authority, based on the organization’s application, makes an offset, the tax obligations for the payment deadline of April 28, 2014 will be as follows:

to the federal budget - 600 rubles. (3,000 - 2,400);

to the budget of a constituent entity of the Russian Federation - 5,400 rubles. (27,000 - 21,600).

So, the Tax Code of the Russian Federation provides for three possible ways to make advance payments of income tax.

Taxpayers listed in clause 3 art. 286 Tax Code of the Russian Federation(including organizations with sales income not exceeding an average of 10 million rubles for each quarter over the previous four quarters) pay advance payments based on the results of the first quarter, half a year and nine months without paying monthly advance payments.

Other taxpayers can choose one of two ways to pay advances during the tax period:

based on the results of the first quarter, half a year and nine months, plus monthly advance payments within each quarter;
at the end of each month based on the actual profit received.

For your information

From January 1, 2014, theaters, museums, libraries, concert organizations that are budgetary institutions do not calculate or pay advance payments ( clause 3 art. 286 Tax Code of the Russian Federation) and submit a tax return only after the end of the tax period ( clause 2 art. 289 Tax Code of the Russian Federation)

Advance payments for newly created organizations

According to clause 5 art. 287 Tax Code of the Russian Federation newly created organizations make advance payments for the corresponding reporting period if their sales revenue did not exceed 1 million rubles. per month or 3 million rubles. per quarter. In case of exceeding the specified restrictions, the taxpayer, from the month following the month in which such excess took place, makes monthly advance payments taking into account the requirements clause 6 art. 286 Tax Code of the Russian Federation.

As follows from this norm, newly created organizations begin to pay monthly advance payments after a full quarter has passed from the date of their state registration, which should be understood as three full months. In this case, quarters are counted from the beginning of the calendar year ( para. 2 p. 4 art. 6.1 Tax Code of the Russian Federation).

Let us explain these rules of law using the example set out in Letter of the Federal Tax Service for Moscow dated May 28, 2009 No. 16-15/053914 (we will only change the duration of the action - from 2008 to 2014).

Example 4

The commercial organization was created in April 2014. Until August 2014, she had no income, but in August and September her income amounted to RUB 500,000, respectively. and 1,864,000 rub. In what order will the organization make monthly advance payments for income tax?

An organization registered in April 2014 may only be required to make monthly advance payments

from the fourth quarter of 2014, that is, from October 1 of the specified year. Considering that in September 2014 (nine months) the organization’s income exceeded 1 million rubles, during the next reporting period (IV quarter) it is obliged to calculate and pay monthly advance payments in the manner prescribed in clause 2 art. 286 And clause 1 art. 287 Tax Code of the Russian Federation.

The declaration form and the procedure for filling it out are approved. By Order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174@
If the 28th falls on a day recognized as a day off and (or) a non-working holiday, then in accordance with clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, the payment deadline is postponed to the next working day.
The rules of offset (return) also apply to advance payments (Clause 14, Article 78).
It is better to submit the application along with the declaration.
Changes were made by Federal Law No. 215-FZ of July 23, 2013.
There was probably a typo in the letter; it says: the obligation to pay monthly advance payments may arise from October 1, 2008, that is, from the third quarter of 2008.

Organizations that do not have the right to pay only quarterly advances on income tax and have not voluntarily switched to monthly advance payments based on actual profits, in 2019 must pay monthly advance payments calculated based on the data of the previous quarter, with an additional payment based on the results of the quarter.

Newly created companies begin to pay monthly advances after the expiration of a full quarter from the date of registration, if their revenue exceeded the limit established by the Tax Code of the Russian Federation (clause 6 of Article 286 of the Tax Code of the Russian Federation) and the payment of advances on actual profits was not initially chosen.

Calculation of accrued advance payment/tax based on the results of the quarter/year

These amounts are considered a cumulative total from the beginning of the year and are reflected in the Income Tax Declaration (approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@) as follows:

Calculation of the amount due monthly in the next reporting period (quarter)

During the first quarter of the current year, the organization pays monthly advances in the same amount as they should have been paid during the fourth quarter of the previous year (clause 2 of article 286 of the Tax Code of the Russian Federation).

The amount of advances transferred monthly to the budget during the 2nd, 3rd and 4th quarters is calculated as follows:

Every month you need to transfer 1/3 of the amount calculated using the above formulas.

Calculation of the amount of advance/tax to be paid additionally to the budget based on the results of the reporting period/year:

Example

To determine the advance transferred to the budget monthly during a certain quarter, you need to divide the amount of monthly advances for this quarter by 3. For example, the organization must transfer no later than 10/28/19, 11/28/19 for 26,667 rubles, 12/30/19 - 26,666 rub. (RUB 80,000/3). In addition, do not forget to distribute the advance amount between the federal and regional budgets. For example, no later than November 28, 2019, the company must pay 4,000 rubles to the federal budget. (RUB 26,667 x 3%/20%), regional - RUB 22,667. (RUB 26,667 x 17%/20%).

What to consider when calculating and paying advance payments

1. Declarations reflect only accrued amounts (and not actually paid). For example, if every month during a quarter you were supposed to transfer 10,000 rubles, but in fact you paid only 7,000 rubles, then when calculating the advance payment subject to additional payment at the end of this quarter and reflecting it in the declaration, 30,000 is still taken into account rub. (RUB 10,000 x 3).

2. If the amount of monthly advances and the advance accrued for the previous period exceeded the amount of the advance payment/tax calculated based on the results of the reporting/tax period, then based on the results of this reporting/tax period you do not need to pay anything to the budget (clause 1 of Art. 287 of the Tax Code of the Russian Federation). For example, the amount of the advance for the first quarter was 15,000 rubles, during the second quarter you transferred monthly advances totaling 15,000 rubles, and at the end of the first half of the year the amount of the advance was equal to 20,000 rubles, then 10,000 rubles. - essentially your overpayment (20,000 rubles - 15,000 rubles - 15,000 rubles).

IX. The procedure for filling out Section 6 “Amounts of tax subject to payment (addition) to the budget/refund from the budget” of the Declaration form

9.1. Section 6 of the Declaration form, which reflects the amount of tax subject to payment (addition) to the budget or refund from the budget, is filled out after completing Sections 1, 2, 3, 4 and 5 of the Declaration form.

For each of the completed Sections 1, 2, 3, 4, 5 of the Declaration form, Section 6 is completed on a separate sheet.

If, based on the results of calculations in any of Sections 1 - 5 of the Declaration form, the amounts subject to refund from the budget were determined for the tax that was paid (withheld) in various administrative-territorial entities, Section 6 is filled out separately for each administrative-territorial entity code and code of budget classification of tax revenues of budgets. That is, for each of the completed Sections 1 - 5 of the Declaration form, several sheets of Section 6 with different OKATO codes can be filled out.

9.2. In line 010 of Section 6 of the Declaration form, number 1 is entered if, based on the results of calculations in sections 1 - 5 of the Declaration form, the amount of tax to be paid (surcharge) to the budget was determined, number 2 - the amount of tax subject to refund from the budget, and number 3 if There are no tax amounts subject to payment (addition) to the budget or refund from the budget.

9.3. If, based on the results of calculations in Sections 1 - 5 of the Declaration form, the amounts of tax that are subject to payment (addition) to the budget are revealed, when filling out Section 6, indicate:

- in line 020 - code of the budget classification of tax revenues of budgets, according to which the amount of tax to be paid (surcharge) to the budget should be credited;

- in line 030 - OKATO code of the object of administrative-territorial division (municipal entity) at the place of residence (place of registration), on the territory of which the tax is paid (additional payment);

- in line 040 - the amount of tax to be paid (surcharge) to the budget, in the following order:

when filling out Section 6 in relation to the tax amounts calculated in Section 1, the value of the amount of tax subject to payment (addition) to the budget (for income taxed at a rate of 13%) is transferred from line 120 of Section 1;

when filling out Section 6 in relation to the tax amounts calculated in Section 2, the value of the tax amount subject to payment (addition) to the budget (for income taxed at a rate of 30%) is transferred from line 100 of Section 2;

when filling out Section 6 in relation to the tax amounts calculated in Section 3, the value of the amount of tax subject to payment (addition) to the budget (for income taxed at a rate of 35%) is transferred from line 090 of Section 3;

when filling out Section 6 in relation to the tax amounts calculated in Section 4, the value of the amount of tax subject to payment (addition) to the budget (for income taxed at a rate of 9%) is transferred from line 080 of Section 4;

when filling out Section 6 in relation to the tax amounts calculated in Section 5, the value of the amount of tax subject to payment (addition) to the budget (for income taxed at a rate of 15%) is transferred from line 070 of Section 5;

— in line 050 a dash is entered in all cells.

9.4. If, based on the results of calculations in Sections 1 - 5 of the Declaration form, amounts of overpayment of tax were revealed (there is an amount of tax that is subject to refund from the budget), when filling out Section 6, indicate:

- in line 020 - the code of the budget classification of tax revenues, according to which the tax amount should be refunded from the budget;

- in line 030 - the OKATO code of the administrative-territorial division object (municipal entity), on the territory of which the tax was paid, the overpayment of which is subject to refund from the budget;

— in line 040 a dash is entered in all cells;

- in line 050 - the amount of tax to be refunded from the budget in the following order:

when filling out Section 6 in relation to the tax amounts calculated in Section 1, the value of the tax amount subject to refund from the budget (for income taxed at a rate of 13%) is transferred from the software line of Section 1;

when filling out Section 6 in relation to the tax amounts calculated in Section 2, the value of the tax amount subject to refund from the budget (for income taxed at a rate of 30%) is transferred from line 090 of Section 2;

when filling out Section 6 in relation to tax amounts calculated in Section 3, the value of the tax amount subject to refund from the budget (for income taxed at a rate of 35%) is transferred from line 080 of Section 3;

when filling out Section 6 in relation to the tax amounts calculated in Section 4, the value of the tax amount subject to refund from the budget (for income taxed at a rate of 9%) is transferred from line 070 of Section 4;

when filling out Section 6 in relation to tax amounts calculated in Section 5, the value of the tax amount subject to refund from the budget (for income taxed at a rate of 15%) is transferred from line 060 of Section 5.

9.5. If, based on the results of calculations in Sections 1-5 of the Declaration form, no amounts of tax were identified that are subject to payment (addition) to the budget or refund from the budget, the budget classification code of budget tax revenues corresponding to the type of tax income for which is entered in line 020 there was no underpayment or overpayment.

Lines 030, 040 and 050 are marked with a dash.

Given in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated November 25, 2010 No. ММВ-7-3/

You can find out where to download declaration form 3-NDFL 2010 and where to find the text of the Order of the Federal Tax Service dated November 25, 2010 No. ММВ-7-3/ on our website here.

This page provides instructions for previous years' forms. Here you can download the new 3-NDFL declaration form for 2011.

How is the amount of taxes subject to additional payment to the budget reflected in the income tax return?

Tax transfers must be made by all enterprises based on the results of their commercial activities. The overall result of tax accruals is determined as the difference between the income of a certain period and the tax deductions provided for by law. Sometimes funds were counted incorrectly - some documents, facts or entries were missing. Thus, an amount of tax appears in the company’s accounts, subject to additional payment to the budget.

Reflection in the declaration

Section No. 6 of the declaration is intended to display current accruals of taxes and fees. The budget classification code determined in accordance with the legislation of our country is indicated in a specially designated place in the declaration. This code can also be determined from the All-Russian Object Classifier.

When examining the declaration, you can see that it consists of several lines:

The first line records the budget classification code;
The second is filled in with the OKATO classification code;
The third reflects the accrued amount of obligations to the state, which must be accrued and paid to the budget;
The fourth one reflects the calculated tax deductions.

The sixth section is final. It is filled out only after the previous sections have been completed. If the results of the calculations of one of the sections result in a certain amount that requires transfer to the budget, separate sheets of Form No. 6 must be attached to such section. Moreover, different forms of form No. 6 are attached to different OKATO codes. Thus, each section must be accompanied by one or more declaration forms No. 6, each of which must have a different OKATO code.

Line O1O

In the first line of the declaration, it is proposed to put a certain number indicating the final operation for the accrual or reimbursement of budget funds.

Wherein:

Number 1 indicates that the total amount is to be transferred to the budget;
Number 2 indicates that the payer needs to reimburse the tax deduction;
Number 3 indicates a zero settlement - there is no amount to be transferred or additionally paid and there is no amount for reimbursement.

If the results of the calculations lead to the emergence of financial obligations that need to be paid to the state, then when filling out the sixth sheet of the declaration, indicate the note code:

Line O2O indicates the classification code of the accrued tax;
The OKATO code of the payer, identified as an object of a municipal entity or administrative-territorial division, must be written in line O3O. This index indicates where the financial liability was accrued geographically and to which treasury the transfer should go;
Line O4O defines a list of amounts of accruals or additional payments of taxes, and a certain procedure is followed.

Section 6 f is completed as follows:

Completion of section 6 attached to sheet 1 of the declaration is determined by the parameter of the tax charge subject to additional payment to the budget on income taxed at a rate of 13%. The resulting value is transferred from cell 110 of form No. 1.
Section 6, attached to sheet 2, is completed based on the calculated 30% tax that is levied on certain types of income. The resulting value is transferred from cell 100 of form No. 2;
Section 6, attached to sheet 3, is filled in with accrued financial obligations that relate to the surcharge and must be transferred to the state for those incomes where the rate is 35%. This value is copied from cell O9O of form No. 3;
Section 6, attached to sheet 4, is completed by determining financial obligations for income taxed at a rate of 9%. The final parameter is transferred from cell O8O of form No. 4;
Completing section 6, attached to sheet 5, is completed with accrued financial obligations subject to payment to the treasury or accrued for additional payment. This index is calculated on income at a rate of 15%. This value is copied from cell O7O of form No. 5.

Tax deductions subject to reimbursement from the treasury are determined in the same way. For example, if overpaid funds are detected in Form No. 6 itself, both budget classification codes and OKATO codes must be indicated in the corresponding cells of this document. In this case, the most important line is position number 050. The totals to be reimbursed should be generated and calculated there.

If, at the end of the reporting period, it turned out that the financial obligation was not fully calculated and not fully paid into the treasury, then in this case, Form No. 6 is filled out. Lines 020 and 030 are filled in similarly to the previous parameters; line 040 indicates tax charges that must be paid additionally to the treasury.

The parameters of cell 030 are filled in by the payer as follows:

Taxes with a rate of 13% are transferred from sheet 1. The total value of line 110;
Taxes with a rate of 30% are transferred from sheet 2. The total line value is 100;
Taxes with a rate of 35% are transferred from sheet 3. The total value of line 090;
Taxes with a rate of 9% are transferred from sheet 4. The total value of line 080.

It is important to know that the corrected declaration is submitted for the full (corrected) amount of the financial liability, and not for its additional accrued part. A document that reflects only part of the obligations, and not their full amount, is incorrect.

Additional assessment of tax liabilities in several sections

If the payer has identified an underpayment of financial obligations subject to transfer to the state treasury in several categories, he should submit several forms No. 6 of his declaration. Each sheet is drawn up accordingly, indicating codes according to the OKATO classification and budget classification. Each form must indicate the correct amount of financial obligations to be paid to the treasury of the region.

It happens that the payer underpaid taxes on some obligations, and overpaid on others. In this case, the legislation of the Russian Federation indicates the need to fill out section 6 of the Declaration for each corrected amount. Each separate sheet No. 6 shows how much and at what tax rate the payer must pay to the state. If an amount of tax is generated that is subject to refund from the budget, the declaration must show for what reason the tax deduction was formed.

Monthly advance payments for income tax with additional payment at the end of the quarter

Organizations that do not have the right to pay only quarterly advances on income tax and have not voluntarily switched to monthly advance payments based on actual profits must pay monthly advance payments calculated based on the data of the previous quarter, with an additional payment based on the results of the quarter.

Calculation of accrued advance payment/tax based on the results of the quarter/year

Calculation of the amount due monthly in the next reporting period (quarter)

The amount of advances transferred monthly to the budget during the 2nd, 3rd and 4th quarters is calculated as follows:

Every month you need to transfer 1/3 of the amount calculated using the above formulas.

Calculation of the amount of advance/tax to be paid additionally to the budget based on the results of the reporting period/year:

To determine the advance transferred to the budget monthly during a certain quarter, you need to divide the amount of monthly advances for this quarter by 3. For example, the organization must transfer no later than 10/29/18, 11/28/18 for 26,667 rubles, 12/28/18 - 26,666 rub. (RUB 80,000/3). In addition, do not forget to distribute the advance amount between the federal and regional budgets. For example, no later than November 28, 2018, the company must pay 4,000 rubles to the federal budget. (RUB 26,667 x 3%/20%), regional – RUB 22,667. (RUB 26,667 x 17%/20%).

What to consider when calculating and paying advance payments

2. If the amount of monthly advances and the advance accrued for the previous period exceeded the amount of the advance payment/tax calculated based on the results of the reporting/tax period, then based on the results of this reporting/tax period you do not need to pay anything to the budget (clause 1 of Art. 287 of the Tax Code of the Russian Federation). For example, the amount of the advance for the first quarter was 15,000 rubles, during the second quarter you transferred monthly advances totaling 15,000 rubles, and at the end of the first half of the year the amount of the advance was equal to 20,000 rubles, then 10,000 rubles. essentially your overpayment (20,000 rubles – 15,000 rubles – 15,000 rubles).

How to fill out a declaration under the simplified tax system

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Once a year, simplifiers file a tax return. The reporting period depends on the status of the person: individual entrepreneurs declare their annual income by April 30, and legal entities must do this a month earlier - by March 31.

A title page and six sections - this is what a simplified declaration looks like. The object of taxation is a key factor that determines the completion of the declaration.

For the object “income,” the declaration must include: title page, sections 1.1, 2.1.1, 3. The third section is quite specific - it is only for those companies that received money or material assets in the form of targeted funding, grants, donations. Companies and individual entrepreneurs who are required to pay the trade tax, in addition to the listed sections, fill out section 2.1.2.

The declaration of simplifiers, who calculate the tax by reducing income by expenses, is slightly different in its content. Their declaration includes: title page, sections 1.2, 2.2 and 3 (with targeted funding).

The line-by-line procedure for filling out and the current form of the declaration are approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/

All ruble indicators must be indicated without kopecks. Empty cells in the declaration are crossed out. According to the instructions for filling out, dashes can be omitted if the declaration is printed on a printer.

Title page

The first sheet of the declaration will probably not cause any difficulties, because everything in it is standard - there you need to indicate the basic data of the reporting organization (IP).

Sections 1.1 and 1.2

Section 1.1 should be completed by payers with the object “income”, and section 1.2 - by simplifiers with the object “income minus expenses”.

In these sections, tax specialists should see advance tax payments. But the direct calculation of these amounts is made in sections 2.1.1, 2.1.2 or 2.2.

In lines 010, 030, 060, 090, the reporting person must mark the OKTMO code. At the same time, lines 030, 060 and 090 in most cases remain empty, and they need to be filled out only when changing the address of the company or place of residence of the individual entrepreneur. The maximum number of characters in OKTMO is 11. But most often this code is shorter. In the declaration, the first digit of the code is entered in the first cell of line 010, the remaining cells are crossed out. For example, a seven-digit OKTMO will look like this: 1234567---- (7 code digits and 4 dashes).

It’s easy to determine the OKTMO code - just go to the Federal Tax Service website and enter your subject and municipality directly on the main page in special windows. Almost instantly the system will show your OKTMO.

On lines 020, 040, 070 you need to indicate the amounts of advance payments that are to be transferred to the budget.

If at the end of six months or nine months the advance exceeds the previously transferred amount, the difference must be reflected in lines 050 and 080.

The annual amount of additional tax is reflected on line 100, and line 110 reflects the amount of tax overpaid during the year.

Section 2.1.1

The section is filled out by payers working on the simplified tax system with the object “income”.

Lines 110–113 must contain information about all income received during the reporting period. This data is recorded in the book of income and expenses, so the information can be taken from there.

Advice. Be sure to show all income on your return. The Federal Tax Service verifies declared income using bank statements by making a request to the bank. If the annual receipts to the company's current account differ from the declared income, the inspector will issue a request for explanations. If the payer cannot explain the reason for the discrepancy, additional tax will have to be assessed and penalties paid.

Let’s say that individual entrepreneur Uspensky V.S. earned in 2016:

in the 1st quarter - 11,000 rubles. The businessman will take this income into account in line 110;
in the 2nd quarter - 12,000 rubles, i.e. for January - June, the total income is 23,000 (11,000 + 12,000). In line 111, the entrepreneur will show a total income of 23,000 rubles;
in the 3rd quarter - 7,000 rubles, i.e. for 9 months the income was 30,000 (11,000 + 12,000 + 7,000). The total earnings from January 1 to September 30 will be taken into account by the individual entrepreneur on line 112;
in the 4th quarter - 9,000 rubles, i.e. for the year, individual entrepreneur Uspensky earned 39,000 (11,000 + 12,000 + 7,000 + 9,000). Annual earnings will be reflected in line 113.

On lines 120–123, the payer indicates the tax rate, in most cases it is equal to 6% (Article 346.20 of the Tax Code of the Russian Federation). You can find your rate in regional legislation or make a corresponding request to the tax office.

On lines 130–133, payers note the amount of tax (advance), which is determined as the product of income (pages 110–113) and the specified rate (articles 120–123).

Lines 140–143 indicate the amounts of paid insurance premiums and benefits in connection with illness. The total tax can be reduced by these amounts. If the status “1” is indicated in line 102, the tax can be reduced by no more than 50%. An individual entrepreneur who works alone without employees has the right to reduce tax by the entire amount of fixed payments.

Let's look at the calculation using an example. The income of Krepezh LLC for 2016 is equal to 87,000 rubles. In the region where the company operates, the rate is 6%. Since the company is on the market for the first year, only the director is on staff. During the year, 7,930 rubles were transferred to contribution funds for it. Having calculated the annual tax on the simplified tax system, we see that contributions are higher than the tax. This means that Krepezh LLC has the right to reduce the tax by half (5,220 x 50%), i.e. by 2,610 rubles.

The company accountant will fill out Section 2.1.1 as follows:

line 113 - 87,000;
line 123 - 6.0;
line 133 - 5,220 (87,000 x 6.0%);
line 143 - 2 610.

Section 2.1.2

Income is shown in lines 110–113.

The tax amount is recorded in lines 130–133.

Salary contributions and sick leave benefits are reflected in lines 140–143.

The trade fee paid is reflected in lines 150–153.

Indicators for lines 110–143 of section 2.1.2 are included in lines 110–143 of section 2.1.1.

Simplified people with the “income” object can reduce the tax (advance payment) by the entire amount of the paid trade fee, reflecting it on lines 160–163.

If a company calculates tax on the simplified tax system based on the difference between income and expenses, you need to fill out section 2.2.

On lines 210–213, you need to record the total amount of income on an accrual basis. You can check yourself by adding up the debit turnover on your bank account (debit account 51) and cash receipts (debit account 50).

Lines 220–223 contain data on the company's expenses on an accrual basis.

Do not forget that not all expenses can affect the tax base. There are expenses that are unacceptable to be taken into account.

If the payer has had losses over the past years, line 230 must be filled out.

The resulting difference between income (lines 210–213) and expenses (220–223) is reflected in lines 240–243. This will be the tax base from which the tax must be calculated. If expenses exceed income, the line is left blank. The loss of the current period must be recorded in lines 250–253.

The tax rate should be shown on lines 260–263.

By multiplying the base by the tax rate, we get the tax amount. It should be shown in lines 270–273.

Also in this section it should be noted the minimum tax, which is equal to 1% of income. They do not always pay it, but only in cases where the calculated amount is greater than the tax on the simplified tax system.

(Annual income on line 213 x 1%) > (Annual income - Annual expenses) x tax rate

The calculated minimum wage must be reflected in line 280.

Let's look at the calculation using an example. The income of Krepezh LLC for 2016 is equal to 87,000 rubles, and the expenses taken into account are 54,000 rubles. In the region where the company operates, the rate is 15%.

Section 2.2 must be completed as follows:

line 213 - 87,000;
line 223 - 54,000;
line 223 - 33,000 (87,000 - 54,000);
line 273 - 4,950 (33,000 x 15%);
line 280 - 870 (87,000 x 1%).

Comparing the minimum tax and the tax on the simplified tax system, we see that the annual tax is significantly higher than the minimum. This means that at the end of the year, Krepezh LLC must transfer 4,950 rubles to the budget minus previously paid advances.

Also in this section of the annual declaration you need to show the funds earned and expenses incurred for each reporting period on the appropriate lines.

In practice, the third section is filled out by few payers. You will have to notify the tax office about targeted funds if the organization received a grant, donation, charitable contribution, etc.

Column 1 indicates three-digit codes of the type of income, the values of which are described in the order in which the declaration is filled out.

In columns 2 and 5, you must indicate the date of crediting money to a bank account or arriving at the cash desk of the reporting organization or the date of receipt of property (work, services), as well as the timing of using targeted funds for established needs.

In columns 3 and 6, you should show the amount of last year’s funds that have not expired, as well as the amount of unspent funds without a specific period of use.

Information about funds spent for their intended purpose and on time, as well as about funds used for other purposes and in violation of the deadline, must be shown in columns 4 and 7.

Before completing the declaration, make sure that the form is up to date. To avoid penalties, do not miss reporting deadlines. Also, do not neglect advance payments, because this is the responsibility of every simplifier.

Kontur.Accounting is a convenient online service for organizations and individual entrepreneurs on the simplified tax system, UTII and simplified tax system + UTII. Here you can automatically generate a tax return and send it to the tax office online. If you do not want to submit the declaration yourself, then entrust it to a professional accountant.

Advance payments in the income tax return

During the preparation of tax reporting, I receive a lot of questions related to filling out the “advance” lines of the tax return for corporate income tax. Sometimes the situation is not entirely clear from the wording of the question because there is not enough information. Therefore, it is better to immediately send your numbers, and I will write how to correctly fill out the corresponding lines of the declaration. The proposed example of filling out a declaration is based on specific figures that I received in the “feedback” letter.

Algorithm for calculating advance payments

Difficulties in filling out “advance” lines arise for taxpayers with reporting periods of 1 quarter, half a year, and 9 months.

It seems that everything is simply written in paragraph 2 of Art. 286 Tax Code of the Russian Federation:

1) by results of each reporting (tax) period taxpayers calculate the amount of the advance payment based on the tax rate and profit subject to taxation, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period;

2) during the reporting period, taxpayers calculate the amount of the monthly advance payment:

in the first quarter of the current tax period, is taken to be equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period;

- the amount of the monthly advance payment to be paid in the second quarter the current tax period is taken to be equal to one third of the amount of the advance payment calculated for the first reporting period of the current year;

third quarter of the current tax period, is taken to be equal to one third of the difference between the amount of the advance payment calculated based on the results of the six months and the amount of the advance payment calculated based on the results of the first quarter;

- the amount of the monthly advance payment payable in fourth quarter the current tax period is taken to be equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months;

3) if the amount of the monthly advance payment calculated in this way is negative or equal to zero, these payments are not made in the corresponding quarter.

In other words, in order to determine the amount of tax to be paid additionally (or reduced) at the end of the reporting (tax) period, it is necessary to subtract the amount of previously accrued advance payments from the amount of tax calculated for the reporting period:

— for the previous reporting period;

— (and) monthly payments calculated for payment by the months of the last quarter of the reporting period.

What is the problem

Problems begin when filling out subsections 1.1 and 1.2 of section 1 “Amount of tax payable to the budget according to the taxpayer.”

Perhaps the problem lies in the “florid” wording of clause 4.2.1 of the Procedure for filling out a tax return for income tax, approved. By order of the Federal Tax Service of Russia dated March 22, 2012 N ММВ-7-3/

So, we read the order of filling out subsection 1.1 of section 1:

— line 040 indicates the amount of income tax to be paid additionally to the federal budget, determined by subtracting from line 190 the indicators of lines 220 and 250 of Sheet 02. This indicator is indicated if the indicator of line 190 exceeds the sum of lines 220 and 250 of Sheet 02 (line 190 - line 220 - line 250, if line 190 is greater than the sum of lines 220 and 250);

— line 050 indicates the amount of income tax to be reduced to the federal budget, defined as the difference in the sum of lines 220, 250 and line 190 of Sheet 02. This indicator is indicated if the indicator of line 190 is less than the sum of lines 220 and 250 of Sheet 02 ((line 220 + line 250) - line 190, if the indicator of line 190 is less than the sum of the indicators of lines 220 and 250);

— line 070 indicates the amount of income tax to be paid additionally to the budget of the constituent entity of the Russian Federation, determined by subtracting from line 200 the indicators of lines 230 and 260 of Sheet 02. This indicator is indicated if the indicator of line 200 exceeds the sum of lines 230 and 260 of Sheet 02 (line 200 - line 230 - line 260, if line 200 is greater than the sum of lines 230 and 260);

— line 080 indicates the amount of income tax to be reduced to the budget of the constituent entity of the Russian Federation, defined as the difference in the sum of lines 230, 260 and line 200 of Sheet 02. This indicator is indicated if the indicator of line 200 is less than the sum of lines 230 and 260 of Sheet 02 ((line 230 + line 260) - line 200, if line 200 is less than the sum of lines 230 and 260).

It is not entirely clear why it is so difficult to write, if in fact all arithmetic operations are performed directly on Sheet 02 of the declaration, and the required result (tax to be paid additionally or to be reduced by budget) is obtained precisely on this sheet.

In an adapted version, the above text looks like this:

— the indicator from line 270 of Sheet 02 (the amount of tax to be paid additionally to the federal budget) is transferred to line 040 of subsection 1.1;

— the indicator from line 271 of Sheet 02 is transferred to line 070 of subsection 1.1 (the amount of tax to be paid additionally to the budget of the constituent entity of the Russian Federation);

— the indicator from line 280 of Sheet 02 (the amount of tax to be reduced to the federal budget) is transferred to line 050 of subsection 1.1;

— the indicator from line 281 of Sheet 02 (the amount of tax to be reduced to the budget of the constituent entity of the Russian Federation) is transferred to line 080 of subsection 1.1.

The procedure for filling out subsection 1.2 is described in clause 4.3 quite clearly and does not require adaptation:

— lines 120, 130, 140 reflect the amounts of monthly advance payments payable to the federal budget, and are determined as one third of the amount indicated on lines 300 or 330 of Sheet 02;

— lines 220, 230, 240 reflect the amounts of monthly advance payments payable to the budget of the constituent entity of the Russian Federation, and are defined as one third of the amount indicated on lines 310 or 340 of Sheet 02.

Example

As an example, we took numbers from a letter from our reader. Based on them, we filled out subsections 1.1 and 1.2 of section 1, as well as the corresponding lines of sheets 02 of income tax returns for the reporting periods of 2013.

Organizational profit tax by reporting periods:

- for the 1st quarter of 2013 - 466 rubles:

— for the first half of 2013 – 3,020 rubles;

- for 9 months of 2013 - 894 rubles.

Advance payments for payment in the 1st quarter of 2013 were not accrued in the declaration for 9 months of 2012, since the organization had losses in the 3rd quarter of 2012.

Below is a summary table of tax return indicators. The same table and completed subsections 1.1 and 1.2 of section 1, lines of sheets 02 of income tax returns for the reporting periods of 2013, see the attached files for downloading.

How is the amount of taxes subject to additional payment to the budget reflected in the income tax return? For the previous period, based on the results of a desk audit, additional income tax was assessed

Lawyers' answers (3)

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Desk audit of 3-NDFL

Income tax (monthly advances) additional payment for 2018

Who pays income tax

Reporting period for income tax

Income tax rate

Calculation of advances on income tax

Calculation of the monthly advance amount

Calculation of the advance amount to be paid additionally to the budget

Deadline for payment of monthly advances

KBK: income tax

The amount of tax subject to additional payment to the budget is

Calculation of the amount of tax to be paid and filling out the income tax return

Filling out the income tax return on line 270 “Amount of income tax to be paid additionally to the federal budget (line 190-line 220-line 250)

Filling out the income tax return on line 271 “Amount of income tax to be paid additionally to the budget of the constituent entity of the Russian Federation (line 200-line 230-line 260)”

Calculating the amount of tax to be reduced and filling out the income tax return

Filling out the income tax return on line 280 “Amount of income tax to be reduced to the federal budget (line 220+line 250-line 190)

Filling out the income tax return on line 281 “Amount of income tax to be reduced to the budget of the constituent entity of the Russian Federation (line 230+line 260-line 200)”

Advance payments...

…at the end of each reporting period plus monthly during this period

…monthly based on the actual profit received

...only once a quarter based on the results of the reporting period

Advance payments for newly created organizations

Example

What to consider when calculating and paying advance payments

IX. The procedure for filling out Section 6 “Amounts of tax subject to payment (addition) to the budget/refund from the budget” of the Declaration form

Given in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated November 25, 2010 No. ММВ-7-3/

How is the amount of taxes subject to additional payment to the budget reflected in the income tax return?

Reflection in the declaration

Line O1O

Additional assessment of tax liabilities in several sections

Monthly advance payments for income tax with additional payment at the end of the quarter

What to consider when calculating and paying advance payments

How to fill out a declaration under the simplified tax system

Reliable accounting services

Title page

Sections 1.1 and 1.2

Section 2.1.1

Section 2.1.2

Advance payments in the income tax return

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