Line 340 is not completed. Filling out the income tax return. Advance payments of income tax to be paid. Who must report income taxes?

The procedure for filling out an income tax return depends on the method of making advance payments. There are three ways to pay advances on income tax:

• quarterly;
• monthly, based on actual profit;
• monthly, based on the profit received in the previous quarter.

Not everyone can pay taxes quarterly. Firstly, there is a certain list of organizational structures that pay advances only quarterly. People rush towards them budgetary institutions, representative offices of foreign companies, individual non-profit organizations, etc.

Secondly, only those organizations whose income over the previous four quarters did not exceed an average of 15,000,000 rubles are entitled to pay advances quarterly. for every quarter.

Other organizations pay tax monthly. By the way, newly created organizations also have the right to make advance payments quarterly, but only up to a certain point according to income indicators for the month or quarter.

Who must report income taxes?

The declaration must be filled out from the title page and the appendices of sheet 02. Next, sheets 03-09 should be filled out if the organization has carried out such operations.

After the necessary sections have been completed, you should begin filling out sheet 02 “Calculation of corporate income tax” and section 1.

Let's follow this order.

Filling out the title page

When filling out the title page, the TIN and KPP of the organization are indicated at the top of it. This data can be taken from registration documents. Are they in extracts from the Unified State Register of Legal Entities and documents from statistics. One important point, which you should pay attention to: the largest taxpayer indicates on the title page of the checkpoint, which was assigned by the interdistrict inspectorate.

When submitting the initial declaration, you should enter “0” in the “Adjustment number” field. If an organization clarifies its income tax return, then the adjustment number is indicated, starting with “1” and then depending on how many times the data is corrected.

In the “Tax (reporting) period (code)” field, you should indicate the code of the tax (reporting) period for which the declaration is being submitted. For our case, this is 9 months, or for the period from January to September. Codes 33 and 43 respectively.

The income tax return is submitted at the place of registration of the organization. To do this, the declaration must indicate the code of the tax authority in whose territory the company is registered. Forgot your code? Then use the tax service.

In the line “at location (accounting) (code)”, enter the code depending on the capacity in which the organization submits the declaration. So, for example, indicate code 214 - “At the location of a Russian organization that is not the largest taxpayer.”

Particular attention should be paid to the block of lines dedicated to reorganization or liquidation. The fact is that this data can be filled in by a successor or a liquidated organization.

So, for example, if the legal successor submits a declaration for the merged company, then data on the company that was merged (reorganized) is filled in these lines. In any case, the TIN and KPP of the successor organization are indicated at the top of the title page.

The reorganization codes can be found in Appendix 1 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572.

An example of filling out the title page of an income tax return (fragment)

Filling out attachments to sheet 02

In practice, it is customary to start filling out the declaration from Appendix No. 3 to Sheet 02. After all, the data from the specified Appendix is ​​necessary for the correct reflection of information in Appendix No. 1 and 2 to Sheet 02. The author should remember that this Appendix reflects, in particular, such operations as as the sale of depreciable property or operations under an assignment agreement.

Appendix No. 1 to sheet 02 contains information about the organization’s income received during the reporting (tax period). Lines 011–014 are intended for sales revenue, depending on what operations the organization engages in. On line 010 of Appendix No. 1 to Sheet 02, the total amount of income from sales should be indicated.

The data in this line also falls into line 040. Lines 101-106 are intended to reflect non-operating income.

An example of filling out Appendix No. 1 to sheet 02, fragment of a declaration of an organization engaged in wholesale sales

Appendix 2 to Sheet 02 reflects costs associated with production and sales, non-operating expenses and losses. In this case Special attention data should be given tax accounting, operations, general principles which are disclosed in accounting policy.

So, for example, lines 010-030 reflect direct expenses. And lines 040-041 reflect indirect expenses.

By the way, lines 080-110 are filled out based on the data in Appendix No. 3 to sheet 02. That is why filling out the declaration begins with the auxiliary section indicated above.

Lines 200-206 reflect non-operating expenses.

Have you adjusted the base of previous years in the current period based on the provisions of Article 54 of the Tax Code of the Russian Federation? Then fill out lines 400-403. The lines should reflect the amount of overstatement of the tax base in previous periods. It is by this indicator that the base of the reporting period is reduced.

Appendix No. 4 to Sheet 02 reflects the tax base minus losses from previous years. However, the application is included in the declaration only for the first quarter and for the tax period as a whole. Do not fill it out in 9 months.

Appendix No. 5 to sheet 02 is filled out by organizations that have separate divisions. The procedure for filling out an income tax return in this case has a number of specific features. In particular, they are related to the calculation of the share of the tax base attributable to the parent organization and division and the situation when the division is liquidated during the tax period.

Appendices No. 6, 6a and 6b to sheet 02 should be filled out only by participants of consolidated groups.

Filling out sheets 03-09

Filling out sheets 03-09 is determined by the operations that are indicated in them.

Sheet 03 of the income tax return is filled out only by tax agents who pay dividends and interest on state and municipal securities.

And sheet 04 is filled out if the organization receives, for example, dividends from equity participation in Russian and foreign organizations.

Sheet 05 serves as the basis for recording transactions with securities or financial instruments forward transactions.

Sheet 06 is intended for non-state pension funds. The procedure for filling out the sheet has a complex structure and largely depends on the application of Tax legislation.

Sheet 07 is filled out by targeted individuals - non-profit organizations and other organizations that have targeted revenues (targeted financing) HOA organizations, for example.

And finally, Sheet 09 and Appendix 1 are filled out by organizations that are controlling persons in relation to the controlled foreign company(KIK).

After the necessary auxiliary sections and individual sheets of the declaration have been completed, you should proceed to filling out sheet 02 itself.

Filling out sheet 02

Sheet 02 is filled out based on the data specified in the appendices to it.

Lines 010-050 indicate income and expenses, on the basis of which the resulting profit or loss is calculated.

For example, line 010 is filled in based on line 040 of Appendix 1 to sheet 02. The amount of non-operating income from line 100 of Appendix 1 to sheet 02 is transferred to line 020.

Lines 030 and 040 of Sheet 02 are reflected based on the data in Appendix No. 2 to Sheet 02.

On line 060, profit or loss is calculated using a simple formula:

page 060 = page 010 + page 020 – page 030 – page 040 + page 050

Example of filling out sheet 02. Fragment of filling out data on income, expenses and results

By the way, if the result is negative, that is, the organization suffered a loss, the indicator with a minus is indicated on line 060!

Line 100 calculates the tax base for income tax according to the formula specified in the declaration. The base indicator for calculating tax is indicated on line 120.

On line 140 you should put the income tax rate (20%), which is divided into federal (3%) and regional (17%). This is a general regional rate, the value of which the region can reduce.

Example of filling out sheet 02. Fragment of filling out data on the rate

Example of filling out sheet 02. Fragment of filling out tax calculation data

Thus, lines 210-230 indicate advances for the reporting period. In our case it is:

• 9 months of 2017;
• January-September 2017.

Lines 210-230 of sheet 02 of the income tax return reflect only accrued advance payments. So, for example, if an organization transfers monthly advance payments based on the profit of the previous quarter, these lines for 9 months indicate the sum of lines 180 and 290 of sheet 02 of the declaration for the half year of the current 2017.

Organizations that pay tax monthly, based on the actual profit received, indicate on lines 210-230 the amount of advance payments on the declaration for the previous reporting period (January-August lines 180-200 of the previous declaration).

It may also happen that the amount of accrued advance payments for previous period more than the amount of tax calculated based on the results of the next reporting period. Then the overpayment is added up, which must be reflected on lines 280-281 of sheet 02.

Lines 240-260 of sheet 02 are intended to reflect tax paid outside of Russia. The procedure for crediting the specified tax in the event of a loss in the current period and the timing of the transfer have their own characteristics.

Lines 265-267 reflect the trading fee. This information is relevant for business representatives from the capital.

On lines 270-281 of sheet 02, you should indicate the tax to be paid additionally or reduced. Take accrued advance payments into account.

Lines 290-340 reflect advances for the next quarter. This line is filled out by an organization that transfers income tax monthly, based on the profit received in the previous quarter. These lines should reflect the advance payments that the organization must transfer during the next quarter.

By the way, in lines 320-340 show the amounts of advance payments for the first quarter of next 2018.

The final amount of tax to be paid or reduced should be reflected in section 1. Filling it out will not be difficult if you have all the necessary information.

Responsibility for failure to submit a declaration

By general rule, if an organization submits declarations untimely, then this is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation).

The fine under Article 119 of the Tax Code of the Russian Federation is 5 percent of the amount of tax that should have been paid (additionally paid) on the basis of the declaration, but was not transferred within the prescribed period.

However, an organization cannot be fined under Article 119 of the Tax Code of the Russian Federation for late submission of an income tax return for the reporting period. The thing is that during the year the organization transfers advances, and not the tax itself. Therefore, the provisions of Article 119 of the Tax Code of the Russian Federation cannot be applied in such cases. But a fine may be applied under Article 126 of the Tax Code of the Russian Federation.

Let us remind you! For error-free preparation and submission of income tax returns, use the “My Business” online service. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves.You can get free access to the service right now via this link.

“Calculation of advance payments for income tax.” It provides formulas on the basis of which you can easily fill out sheet 2 and section 1.2 of the declaration on advance payments of income tax payable.

After determining the tax base (line 120 of Sheet 02 “Calculation of Income Tax”) and the total amount of calculated tax for the reporting period (lines 180,190,200 of Sheet 02 “Calculation of Income Tax”), the amount of tax payable in the next reporting period and the amount of additional tax are calculated or reduction.

Filling out an income tax return lines 290,300,310,320,330,340, which reflect the amount of monthly advance payments payable, in sheet 02 and section 1.2 of the declaration can be described using formulas.

Conventions for writing formulas:

s№ - declaration line no.

L№ - declaration sheet No.

Pr№ - attachment to declaration sheet No.

D (period) - income tax return for the period indicated in brackets.

The period can take the following values: 1Q - 1st quarter, p/y - 1st half of the year, 9 months - 9 months, year - year.

For example, based on the above symbols, line 120 of Appendix 5 to sheet 02 of the declaration for the 1st quarter will have the following description: D(1Q)L02Pr5s120

Filling out an income tax return for advance payments payable in the quarter following the current reporting period.

Line 290 “Amount of monthly advance payments payable in the quarter following the current reporting period” / L02S290.

D(1kv.)L02S290=D(1kv.)L02S180;

D(p/g)L02s290= D(p/g)L02s180-D(1kv)L02S180;

D(9months)L02s290= D(9months)L02S180-D(p/g)L02S180;

Interconnection of indicators:

L02s290= L02s300 + L02s310.

Line 300 “including to the federal budget”/L02S300

D(1kv)L02S300=D(1kv)L02S190;

D(p/g)L02S300=D(p/g)L02S190-D(1kv)L02S190;

D(9months)L02S300=D(9months)L02S190-D(p/g)L02S190;

Interconnection of indicators:

The amount of line 300 of the reporting period, divided by 3, is transferred to lines 120,130,140 of section 1.2 of the declaration of the same period.

Line 310 “To the budget of the subjects Russian Federation/L02s310"

D(1kv)L02S310= D(1kv)L02S200;

D(p/g)L02S310=D(p/g)L02S200-D(1kv)L02S200;

D(9months)L02S310=D(9months)L02S200-D(p/g)L02S200;

Interconnection of indicators:

The amount of line 310 of the reporting period, divided by 3, is transferred to lines 220,230,240 of section 1.2 of the declaration of the same period.

It is necessary to take into account that the declaration reflected on line 310 of sheet 02 is distributed among advance payments payable to the budget of the constituent entity of the Russian Federation by the parent organization and each separate division. Advance payments of income tax, payable by the parent organization and each separate division are reflected in Appendix 5 of Sheet 02 in line 120.

D(1kv)L02s310=D(1kv)L02S200=D(1kv)∑L02Pr5S120;

D(p/g)L02S310=D(p/g)L02S200-D(1kv)L02S200=D (p/g)∑ L02Pr5S120;

D(9months)L02S310=D(9months)L02S200-D(p/g)L02S200=D(9months)∑ L02Pr5S120.

Interconnection of indicators:

The amount reflected in L02Pr5S120 and divided by 3 is transferred to lines 220,230,240 of Section 1.2 of the declaration.

Section 1.2, as well as Appendix 5 to Sheet 02, is filled out both for the parent organization without taking into account separate divisions, and for each separate division.

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

Filling out an income tax return on advance payments payable in the 1st quarter of the next tax period.

Line 320 “Amount of monthly advance payments payable in the 1st quarter of the next tax period” /L02S320

D(year)L02S320=D(9months)L02S180-D(s/g)L02S180=D(9months)L02S290

Interconnection of indicators:

L02S320= L02S330 + L02S340

Line 330 “including to the federal budget” L02s330

D(year) L02S320=D(9months)L02S190-D(s/g)L02S190=D(9months)L02S290

Interconnection of indicators:

The amount of line 330 of the reporting period, divided by 3, is transferred to lines 120,130,140 of section 1.2 of the declaration of the same period.

Line 340 “to the budget of the constituent entities of the Russian Federation” / L02s340

In the absence of separate divisions:

D(year)L02S340=D(9months)L02S200

Interconnection of indicators:

The amount of line 330 of the reporting period, divided by 3, is transferred to lines 220,230,240 of section 1.2 of the declaration of the same period.

If there are separate divisions:

It must be taken into account that advance payments of income tax, reflected on line 340 of sheet 02 of the declaration, is distributed among advance payments payable to the budget of the constituent entity of the Russian Federation by the parent organization and each separate division. Advance payments of income tax, payable by the parent organization and each separate division are reflected in Appendix 5 of Sheet 02 in line 121.

D(year)L02S340=D(9months)L02S200-D(p/g)L02S200=D(year)∑ L02Pr5S121;

Interconnection of indicators:

The amount reflected in L02Pr5S120 and divided by 3 is transferred to lines 220,230,240 of Section 1.2 of the declaration. Section 1.2, as well as Appendix 5 to Sheet 02, is filled out both for the parent organization without taking into account separate divisions, and for each separate division.

This article showed algorithms for filling out an income tax return on advance payments payable.

The next step in filling out sheet 02 “calculation of income tax” of the declaration is to determine the amount of accrued advance payments of income tax. See how to calculate them and reflect them in your income tax return.

If the income tax return for 9 months does not reflect advance payments on pages 320-340, is it necessary to resubmit the Declaration?

Yes, if the organization has accrued monthly advances for the fourth quarter of 2016 on lines 290-310 of Sheet 02 of the declaration for 9 months, and if in 2017 the organization remains a payer of income tax, it is better to draw up and submit an updated declaration for 9 months. Lines 320-340 of Sheet 02 reflect advance payments for the first quarter. In the declaration for the year, lines 290-340 are not filled in.

How to prepare and submit an income tax return

Lines 290–340 Advances for the next quarter

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

line 290, calculate using the formula:

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

In lines 320–340, show the amounts of advance payments for the first quarter next year. These lines must be completed once a year:

• in a declaration for nine months, if the organization transfers income tax monthly from the profit received in the previous quarter;
• in the declaration for January–November, if the organization transfers income tax monthly based on actual profit, but from the next year it plans to pay tax monthly based on the profit received in the previous quarter.

Do not include advances for the first quarter of the next year in your annual declaration. After all, the annual declaration can be submitted until March 28. By this time, the organization must already transfer advances for January, February and March to the budget. And if you do not declare them in advance, the payments will fall into the category of “unclarified”, and the accountant will have to explain things to the tax office.

On line 330, indicate the amount of advance payments to the federal budget, on line 340 - to the regional budget.

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

Important: if next year the organization remains a profit tax payer, fill out lines 320–340 based on the current year’s indicators. Even if at the date of the declaration it is known that the amount of profit or tax amount in the first quarter of the next year will be different. In particular, it is necessary to calculate monthly advance payments for the first quarter based on the current year’s indicators if:

• from January 1, the organization will have the right to pay income tax at preferential rates (for example, it will become a participant in the free economic zone);
• at the end of the year the organization will receive a loss;
• From January 1, reduced income tax rates will be introduced in the region.

This follows from the provisions

• paying;
• transferring, if from next year they change the method of transferring advances to monthly with a quarterly surcharge.

Line 320: in what period to fill out

Organizations paying monthly advances with an additional payment at the end of the quarter fill out line 320 of Sheet 02 in the declaration for 9 months of the reporting year.

Organizations paying “actual” advances, but planning to switch to monthly payment with an additional payment at the end of the quarter, must fill out line 320 of the declaration for 11 months (for January - November).

In declarations for other reporting periods, as well as at the end of the year, a dash is placed in line 320 of Sheet 02.

Line 320 of the income tax return: what amount to indicate

The meaning of line 320 depends on the method of payment of advance payments:

If you receive a value less than zero or equal to zero, you must put a dash in line 320, i.e., monthly advance payments will not be made in the first quarter of the year following the reporting one.

Cumulative total since the beginning of the year. All values ​​of the declaration’s cost indicators are indicated in rubles. When filling out the form handwritten, numerical indicators are entered in the appropriate fields from left to right. The last unfilled cells are marked with dashes. In this case, the dash is a straight line drawn through the middle of the free cells along the entire length of the field. For negative numbers, the minus sign is indicated in the first cell on the left. Text indicators are filled in block letters from left to right.

First, let's look at how the main sheets of the declaration are filled out, namely section 1 and sheet 02 with the corresponding appendices. The procedure is in accordance with the draft order of the Federal Tax Service of Russia, which is posted on the agency’s website and will be applied this year.

Section 1

Section 1 reflects the amount of income tax subject to payment to the budget or reduction from the budget. It is filled out by all organizations that are responsible for calculating and paying taxes. Organizations fill out this section based on the data calculated in the remaining sheets and annexes of the declaration. Therefore, it is compiled last. The amounts specified in section 1 are entered by the tax authorities into the taxpayer’s personal account.

Section 1 consists of three subsections: 1.1, 1.2 and 1.3. Each subsection is designed to reflect specific indicators.
Let's consider the order of filling out each subsection.
Subsection 1.1 filled in as follows.

By line 010 subsection 1.1 of section 1 indicates the code according to the All-Russian Classifier of Objects of Administrative-Territorial Division (OKATO code), approved by Decree of the State Standard of Russia dated July 31, 1995 No. 413 (as amended on November 6, 2012). If the code of a given administrative-territorial entity is less than 11 characters, then it is reflected on the specified line starting from the first cell. The last unfilled cells are filled with zeros.

By lines 030 and 060 budget classification codes (BCC) are indicated in accordance with Order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015.” The following codes are entered in the income tax return:

• 182 1 01 01011 01 1000 110 - for corporate income tax subject to transfer to the federal budget;
• 182 1 01 01012 02 1000 110 - for income tax, which is credited to the budgets of the constituent entities of the Russian Federation.

Agricultural producers who have not switched to the unified agricultural tax pay income tax according to the following codes:

• 182 1 01 01013 01 1000 110 - income tax for agricultural producers who have not switched to the unified agricultural tax on activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations, credited to the federal budget;
• 182 1 01 01014 02 1000 110 - income tax for agricultural producers who have not switched to the unified agricultural tax on activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations, credited to the budgets of the constituent entities of the Russian Federation.

By lines 040 and 070 The amount of income tax subject to additional payment to budgets of different levels is reflected. To find the indicator of line 040 (the amount of tax subject to additional payment to the federal budget), you need to subtract lines 220 and 250 of sheet 02 from line 190. To find the indicator of line 070 (the amount of tax subject to additional payment to the budget of the constituent entity of the Russian Federation), you need to subtract from line 200 lines 230 and 260 of sheet 02.

By lines 050 and 080 The amount of income tax accrued for reduction from budgets of different levels is indicated. Line 050 (the amount of tax to be reduced from the federal budget) is filled in if line 190 is less than the sum of lines 220 and 250 of sheet 02. Line 080 (the amount of tax to be reduced from the budget of a constituent entity of the Russian Federation) is filled in if line 200 is less than the sum of lines 230 and 260 of sheet 02 .

Organizations with separate divisions, when filling out subsection 1.1, must take into account the following. In the declaration submitted to the tax authority at the place of registration of the organization itself, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to the organization without taking into account payments of its separate divisions.

In the declaration, which is submitted at the location of the separate subdivision, subsection 1.1 indicates the tax amounts related to this separate subdivision (a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation).

The declaration for the consolidated group of taxpayers on lines 070 and 080 of subsection 1.1 reflects the amounts of advance payments and income tax subject to additional payment or reduction to the budgets of the relevant constituent entities of the Russian Federation. They are transferred from line 100 (for additional payment) and 110 (for reduction) of Appendix No. 6 to sheet 02. In the declaration submitted by the responsible participant of the consolidated group of taxpayers, in subsection 1.1, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to participants of the consolidated group of taxpayers , separate divisions (responsible separate division) that are located on the territory of one constituent entity of the Russian Federation with the corresponding OKATO code. The number of pages of subsections 1.1 and 1.2 should be equal to the number of appendices No. 6 to sheet 02 and depends on the number of constituent entities of the Russian Federation in whose territory the participants of the consolidated group or their separate divisions pay tax (advance tax payment).

Subsection 1.2 filled out by organizations that calculate monthly advance payments in the generally established manner in accordance with paragraphs 2-5 of paragraph 2 of Article 286 of the Tax Code of the Russian Federation.

This subsection reflects monthly advance payments payable in the quarter following the reporting period (due no later than the 28th day of each month of this quarter).

This subsection is included only in the declaration for the first quarter, half a year and 9 months.

In the declaration for the tax period (year), organizations do not fill out subsection 1.2. According to paragraph 2 of Article 286 of the Tax Code of the Russian Federation, the amount of the monthly advance payment payable in the first quarter of the next tax period is taken equal to the amount of the monthly advance payment payable in the fourth quarter of the previous tax period. Therefore, the tax authorities independently, based on the declaration for 9 months of the current year, calculate the amount of monthly advance payments for the first quarter of the next year in the taxpayers’ personal account cards.

The indicator “Quarter for which monthly advance payments are calculated” is filled in in the declarations for the first quarter and half of the year. In declarations for 9 months, this detail is filled in only when two pages of subsection 1.2 are included in the declaration. This situation may arise due to the difference in the amount of monthly advance payments for the first quarter (code 21) of the next tax period from the amount of advance payments for the fourth quarter (code 24) of the current tax period, if separate divisions are closed or the organization is reorganized.

The subsection is completed in the following order.

By line 010 the code according to the All-Russian Classifier of Objects of Administrative-Territorial Division (OKATO code) is indicated.

By lines 110 and 210 the corresponding BCC is entered.

By lines 120, 130 and 140 the amounts of monthly advance payments payable to the federal budget are reflected. The indicator for each line is equal to 1/3 of the amount indicated on line 300 or 330 of sheet 02.

By lines 220, 230 and 240 the amounts of monthly advance payments payable to the budget of the constituent entity of the Russian Federation are indicated. The indicator for each line is determined as 1/3 of the amount indicated on line 310 or 340 of sheet 02.

Please note: organizations with separate divisions in subsection 1.2, presented at the place of registration of the organization itself, indicate advance payments to the budget of the constituent entity of the Russian Federation in amounts related to the organization, excluding the amounts of the separate divisions included in it. In subsection 1.2, presented at the location of the separate division, the amounts of advance payments related to this separate division (a group of separate divisions located on the territory of one constituent entity of the Russian Federation). In this case, the amounts indicated on lines 220-240 must correspond to lines 120 and 121 of Appendix No. 5 to sheet 02.

When submitting a declaration by the responsible participant of the consolidated group of taxpayers, lines 220-240 reflect the amounts of monthly advance payments payable to the budgets of the constituent entities of the Russian Federation, given in the relevant appendices No. 6 to sheet 02 on lines 120 or 121.

IN subsection 1.3 the amounts of income tax subject to credit to the federal budget in the last quarter (month) of the reporting (tax) period are reflected certain species income indicated in sheets 03 and 04 of the declaration. This section is filled out by organizations that pay income tax on income:

• in the form of dividends - income from equity participation in Russian and foreign organizations;
• in the form of interest on state and municipal securities.

The section is filled out as follows.

In the "Type of payment" field line 010 one of the following numbers is indicated:

• 1 - if the organization pays income tax on income in the form of dividends (income from equity participation in other organizations created on the territory of the Russian Federation);
• 2 - if the organization acts as a tax agent and pays income tax on income in the form of interest on state and municipal securities, on income in the form of interest on mortgage-backed bonds, on the income of the founders of trust management of mortgage coverage obtained on the basis of the acquisition of mortgage certificates participation;
• 3 - if the organization independently pays income tax on income in the form of interest received (accrued) on state and municipal securities;
• 4 - if the organization pays income tax on income in the form of dividends (income from equity participation in foreign organizations).

By line 020 OKATO code is indicated.

By line 030 a budget classification code (BCC) is entered, according to which income tax on income in the form of dividends and interest on securities is paid to the budget. The BCCs were approved by Order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015.”

The line “Payment Deadline” reflects the last day of the deadline for paying income tax to the federal budget for a specific type of income in the last quarter (month) of the reporting (tax) period. When paying dividends (interest) in installments, several tax payment deadlines are indicated in the appropriate cells.

By line 040 The amount of tax is reflected when paying income in the form of dividends and interest. When paying the corresponding income in parts, several lines 040 are filled in.

The indicators reflected in lines 040 must correspond to the values ​​of certain lines in other sheets of the declaration (see Table 1 below).

Table 1.

Correspondence of the indicators of subsection 1.3 to other lines of the declaration

If an organization pays income tax on several types of income named in sheets 03 and 04 of the declaration, or the actual number of payment deadlines exceeds that specified in subsection 1.3, the corresponding number of pages of subsection 1.3 of section 1 is filled in.

Sheet 02

Sheet 02 is the basis of the declaration. It reflects all indicators that form taxable profit for the reporting (tax) period. In sheet 02 of the declaration, the tax base and the amount of tax subject to additional payment to the budget or reduction from the budget are calculated.

This declaration sheet is filled out on the basis of the annexes to it. Sheet 02 includes the following attachments:

• Appendix No. 1 “Income from sales and non-operating income”;
• Appendix No. 2 “Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses”;
• Appendix No. 3 “Calculation of the amount of expenses for operations, financial results for which they are taken into account when taxing profits, taking into account the provisions of Articles 264.1, 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation (except for those reflected in sheet 05)”;
• Appendix No. 4 “Calculation of the amount of loss or part of a loss that reduces the tax base”;
• Appendix No. 5 “Calculation of the distribution of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by an organization that has separate divisions”;
• Appendix No. 6 “Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by a consolidated group of taxpayers”;
• Appendix No. 6a “Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation for a participant in a consolidated group of taxpayers without separate divisions included in it and (or) for its separate divisions.”

Sheet 02 is mandatory for completion by all tax payers, even if the organization had no profit in the reporting (tax) period. Of the applications included in sheet 02, applications No. 1 and 2 must be submitted along with it. The remaining applications are attached to sheet 02 only if organizations have the data to fill them out.

Let us consider in more detail the procedure for filling out sheet 02.

By line 010 income from sales generated by the organization according to tax accounting data is indicated. Such income includes revenue from the sale of products (works, services) own production, purchased goods and property rights (Article 249 of the Tax Code of the Russian Federation). The amount of income from sales is calculated in Appendix No. 1 to sheet 02. The indicator in this line must correspond to the indicator in line 040 of Appendix No. 1.

By line 020 reflected total amount non-operating income recorded for the reporting (tax) period in accordance with Article 250 of the Tax Code of the Russian Federation. The indicator of this line is equal to the indicator of line 100 of application No. 1.

IN line 030 the total amount of expenses is included, which reduces sales revenue. This amount is calculated in Appendix No. 2. The indicator for line 030 must be equal to the indicator for line 130 of Appendix No. 2.

By line 040 the amounts of non-operating expenses (indicator of line 200 of Appendix No. 2) and losses equated to non-operating expenses (indicator of line 300 of Appendix No. 2) are indicated.

By line 050 the amounts of losses are reflected, which for tax purposes are recognized in a special manner (taking into account the provisions of Articles 264.1, 268, 275.1, 276, 279 and 323 of the Code). The indicator of line 360 ​​of Appendix No. 3 is transferred to this line. The amounts indicated on this line do not increase expenses for tax purposes, since they are added when calculating the amount of profit. These are losses from the sale of the right to land plots, from the sale of depreciable property, from the exercise of the right of claim, from the performance of work (provision of services) by service industries and farms, etc. The procedure for reflecting these types of losses in the tax return is discussed in the section “Losses for individual operations” ..

Please note: lines 010-050 do not indicate the amounts of income received in the form of targeted financing, targeted income and other income specified in Article 251 of the Tax Code of the Russian Federation, and expenses incurred at the expense of these incomes, which are accounted for separately from income and expenses for activities, associated with production and sales, and income and expenses from non-operating operations.

In addition, lines 010, 030 and 050 do not take into account income, expenses and losses reflected in sheets 05 and 06 of the declaration.

By line 060 the total amount of profit (loss) from the sale of goods (work, services) and non-sales operations is reflected. It is equal to: line 010 + line 020 - line 030 - line 040 + line 050.

By line 070 indicates the total amount of income excluded from profit reflected on line 060. Such income, in particular, includes:

income from equity participation in other organizations, as well as interest on state and municipal securities, the tax on which is withheld by the tax agent (the source of income payment). The tax on this income is calculated in sheet 03 of the declaration;
income from equity participation in foreign organizations, which are reflected in sheet 04 of the declaration, etc.

By line 090 indicates the amount of benefits applied in accordance with Article 5 Federal Law dated 05/31/99 No. 104-FZ “On the special economic zone in the Magadan region.”

By line 100 the tax base is indicated, defined as the difference between lines 060, 070, 080 and 090. The indicators of line 100 of sheet 05 and line 530 of sheet 06 are added to the result obtained.

By line 110 The amount of loss or part of the loss that reduces the tax base for the reporting (tax) period is reflected. The indicator for this line for the first quarter and year is calculated in Appendix No. 4 to sheet 02 and is equal to line 150 of this Appendix. In subsequent reporting periods (six months, 9 months), Appendix No. 4 is not filled out. However, despite this, organizations have the right to reduce the tax base for losses of previous years in the following reporting periods and fill out the specified line accordingly. In this case, the organization independently calculates the amount of loss recognized for tax purposes in the tax registers.

Line 120, which indicates the tax base for calculating tax, is equal to: line 100 - line 110.

Please note: if line 100 has a negative value, then line 120 indicates zero. The tax base on line 120 is also zero if the indicator on line 110 is equal to the indicator on line 100.

Lines 130 and 170 filled out by organizations for which the laws of the constituent entities of the Russian Federation have reduced the tax rate in terms of tax amounts credited to the budgets of the constituent entities of the Russian Federation.

By lines 140-160 tax rates are indicated. In 2012, these rates are equal: to the federal budget - 2%, to the budgets of the constituent entities of the Russian Federation - 18%.

Please note: organizations that include separate structural units and fill out Appendix No. 5 to sheet 02, indicating only the tax rate to the federal budget (line 150). In lines 140, 160 and 170 they put dashes.

By lines 180-200 the amount of calculated income tax for the reporting (tax) period as a whole and to budgets of different levels is indicated.

Line 190(the amount of income tax to the federal budget) is determined by multiplying line 120 by line 150.

Line 200(the amount of income tax to the budget of a constituent entity of the Russian Federation) for organizations without separate divisions is determined by multiplying line 120 (130) by line 160 (170).

For organizations with separate divisions, in order to determine the indicator of this line, you need to add up lines 070 of Appendix No. 5, filled out for the organization without separate divisions included in it, for each separate division (for a group of separate divisions located on the territory of one subject of the Russian Federation).

In the declaration for a consolidated group of taxpayers, tax is calculated in appendices No. 6 and 6a to sheet 02. The sum of lines 070 of all completed appendices no. 6 is entered in line 200.

By lines 210-230 the amounts of accrued advance payments for the reporting (tax) period are indicated. For organizations paying monthly advance payments with subsequent recalculation of tax based on the results of the corresponding reporting (tax) period, in the declaration for the first quarter of 2013, the indicators of these lines must be equal to the indicators of lines 290-310 of sheet 02 of the declaration for 9 months of 2012. In the declaration for the half-year of 2013, the indicator of line 210 is equal to the sum of the indicators of lines 180 “Amount of calculated income tax - total” and 290 “Amount of monthly advance payments payable in the quarter following the current reporting period” of the declaration for the first quarter of 2013. Line 220 is equal to the sum of lines 190 and 300, respectively. Line 230 is the sum of lines 200 and 310. Similarly, these lines are filled in in the declaration for 9 months of 2013. To fill them out, data from the declaration for the first half of 2013 is used.

Organizations paying monthly advance payments on actually received profits in the declaration for the first quarter of 2013 reflect on lines 210-230 the indicators of lines 180-200 of the declaration for January - February 2013, in the declaration for the half-year of 2013 - the indicators of lines 180-200 of the declaration for January - May 2013, in the declaration for 9 months of 2013 - indicators of lines 180-200 of the declaration for January - August 2013.

For organizations with separate divisions, the amount of advance payments accrued for the current reporting (tax) period to the budget of the constituent entity of the Russian Federation as a whole for the organization must be equal to the sum of lines 080 of Appendix No. 5 filled out for the same period for the organization without its constituent divisions and for each separate division (a group of separate divisions located in one subject of the Russian Federation).

In the declaration for the consolidated group of taxpayers, the indicator of line 230 is equal to the sum of the indicators of lines 080 of all appendices No. 6 to sheet 02.

In addition, lines 210-230 indicate the amounts of advance payments accrued (reduced) based on the results of a desk tax audit of the declaration for the previous reporting period, the data of which was taken into account by the taxpayer in the declaration for the subsequent reporting (tax) period.

By lines 240-260 indicates the amount of tax paid outside the Russian Federation and counted towards the payment of tax. This amount is included in the payment of income tax if an agreement on the avoidance of double taxation has been concluded between the Russian Federation and the state in whose territory the tax was paid. In this case, the indicators for lines 240, 250 and 260 cannot be greater than the indicators for lines 180, 190 and 200, respectively.

Organizations that have paid tax outside the Russian Federation, regardless of the time of payment, must submit it simultaneously with the income tax return to the tax authority at their location tax return about income received Russian organization from sources outside Russia. The form of this declaration was approved by order of the Ministry of Taxes and Taxes of Russia dated December 23, 2003 No. BG-3-23/709@.

Organizations for which the amount of tax paid outside the Russian Federation was offset in the previous reporting period in the payment of tax for the specified reporting period, the amount of accrued advance payments for the reporting (tax) period (lines 210-230) is reduced by the amount of the offset tax.

Line 270 reflects the amount of income tax to be paid additionally to the federal budget. The indicator for this line is defined as the difference between line 190 and the sum of lines 220 and 250. For organizations without separate divisions, this line must correspond to line 040 of subsection 1.1 of section 1 of the declaration.

Line 271 indicates the amount of income tax to be paid additionally to the budget of the constituent entity of the Russian Federation. The indicator of this line is defined as the difference between line 200 and the sum of lines 230 and 260.

For organizations that do not have separate divisions, line 271 must correspond to line 070 of subsection 1.1 of section 1 of the declaration.

By line 280 The amount of income tax to be reduced to the federal budget is indicated. To calculate the indicator of this line, you need to subtract line 190 from the sum of lines 220 and 250.

Line 281 reflects the amount of income tax to be reduced to the budget of the constituent entity of the Russian Federation. To determine the indicator of this line, you need to subtract line 200 from the sum of lines 230 and 260.

For organizations that do not have separate divisions, lines 280 and 281 should be equal to the indicators of lines 050 and 080, respectively, of subsection 1.1 of section 1 of the declaration.

Organizations that have separate divisions, the amount of income tax to be paid additionally or reduced to the budget of the constituent entity of the Russian Federation at the location of these separate divisions, is calculated in Appendix No. 5 and reflected on the corresponding lines of sheet 02.

The responsible participant of the consolidated group of taxpayers calculates the amount of income tax to be paid additionally or reduced to the budget of the constituent entity of the Russian Federation in appendices No. 6 to sheet 02. Lines 271 and 281 of sheet 02 reflect the sum of the indicators of lines 100 and 110 of these appendices.

IN lines 290-310 the amounts of monthly advance payments payable in the quarter following the reporting period for which the declaration is submitted are reflected.

Organizations that pay only quarterly advance payments based on the results of the reporting period, as well as organizations that calculate monthly advance payments based on actual profit received, do not fill out lines 290-310.

The amount of payments on lines 290-310 is determined as the difference between the amount of calculated income tax for the reporting period, reflected on lines 180-200, and the amount of calculated income tax, indicated on lines 180-200 of the declaration for the previous reporting period. If such difference is negative or zero, no monthly advance payments are made.

Organizations that calculate monthly advance payments with subsequent recalculation based on the results of the corresponding reporting (tax) period do not fill out these lines in the declaration for the tax period.

By lines 320-340 the amounts of monthly advance payments due in the first quarter of the next tax period are indicated. These lines are filled out only in the declaration for 9 months, since the amount of monthly advance payments for the first quarter of the next tax period is taken equal to the amount of advance payments payable in the fourth quarter of the current year.

Appendixes to sheet 02

In this section we will take a closer look at the procedure for filling out applications.

Appendix No. 1 to sheet 02

Appendix No. 1 reflects the amounts of income from sales and non-operating income.

By line 010 revenue from the sale of goods (work, services) both of own production and purchased goods is indicated. This indicator is deciphered along lines 011-014. This line does not include income from sales valuable papers taxpayers who are not professional participants in the securities market.

Lines 020-022 filled out only by professional securities market participants.

By line 023 revenue from sales of the enterprise is shown as property complex(taking into account the provisions of Article 268.1 of the Tax Code of the Russian Federation).

By line 030 revenue from operations that are reflected in Appendix No. 3 is indicated. The indicator of line 340 of Appendix No. 3 is transferred to this line.

The total amount of income from sales is reflected on line 040. The indicator of this line is equal to the sum of lines 010, 020, 023 and 030.

By line 100 Non-operating income generated in accordance with Article 250 of the Tax Code of the Russian Federation is reflected.

By lines 101, 102, 103, 104, 105 and 107 a breakdown of some types of non-operating income is given.

Line 100 must be greater than or equal to the sum of lines 101-106.

Appendix No. 2 to sheet 02

Appendix No. 2 provides a breakdown of costs associated with production and sales, as well as non-operating expenses and losses equated to non-operating expenses.

Lines 010-030 filled out by organizations that determine income and expenses using the accrual method.

Line 010 reflects direct expenses related to goods (work, services) sold, except for direct expenses for wholesale, small wholesale and retail trade, which are reflected in lines 020 and 030.

Lines 040-052 must be completed by all taxpayers. At the same time, organizations using the accrual method reflect expenses related to indirect ones in accordance with Article 318 of the Tax Code of the Russian Federation. Organizations that use the cash method of determining income and expenses reflect expenses recognized as a reduction in the tax base for corporate income tax, in accordance with Article 273 of the Tax Code of the Russian Federation.

The value of line 040 must be greater than or equal to the sum of lines 041, 042, 043, 045, 046, 047 and 052.

By line 041 the accrued amounts of taxes and fees are indicated, with the exception of the taxes listed in Article 270 of the Tax Code of the Russian Federation. So, this line is not reflected:

• indirect taxes imposed by the taxpayer on the buyer (acquirer) of goods (work, services, property rights);
• amounts of taxes accrued in connection with the implementation of special tax regimes or the implementation of activities, income and expenses from which are not taken into account when calculating the tax base for income tax;
• income tax;
• amounts of payments accrued for excess emissions of pollutants in environment;
• the amount of taxes that were included in non-operating expenses when writing off accounts payable;
• amounts of insurance contributions for compulsory pension, social and health insurance, accrued to extra-budgetary funds.

Lines 042 and 043 filled out by organizations that have provided in their accounting policies for tax purposes the reflection in the expenses of the reporting (tax) period of expenses on capital investments in the amount of no more than 10% (no more than 30% in relation to fixed assets belonging to the third - seventh depreciation groups) of the original cost of fixed assets funds (except for fixed assets received free of charge) and (or) expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets.

By line 045 The amounts of expenses incurred by an organization employing the labor of disabled people are shown.

By line 046 expenses of public organizations of disabled people, as well as institutions whose sole owners of property are public organizations of disabled people, are reflected.

By line 047 expenses for acquiring the right to land plots and for acquiring the right to conclude land lease agreements are shown. These are amounts that are recognized as other expenses associated with production and (or) sales, and are taken into account in the current reporting (tax) period in the manner prescribed by paragraphs 3 and 4 of Article 264.1 of the Code.

By lines 048-051 a breakdown of the expenses indicated on line 047 is provided depending on the method of recognizing them for tax purposes.

By lines 052-055 the expenses taken into account in the manner established by Articles 262 and 267.2 of the Tax Code of the Russian Federation are indicated. According to the indicated lines, the organization that forms the reserve for upcoming expenses on scientific research and (or) development projects reflects the amounts of expenses incurred at the expense of the specified reserve during the implementation of programs scientific research and (or) development projects.

By line 059 the cost of acquisition (creation) of realized property rights, except for debt claims, is indicated.

By line 060 shows the price of acquisition (creation) of sold other property (with the exception of securities, products of own production, purchased goods and depreciable property), the income from which is reflected in line 014 of Appendix No. 1 to sheet 02.

By line 061 the value of the net assets of the enterprise, which is sold as a property complex, is indicated.

Line 070 filled out only by professional securities market participants. In this line they reflect expenses associated with the acquisition and sale (disposal, including redemption) of sold (retired) securities.

By line 071 the amount of deviation of actual costs for the acquisition of securities above the maximum price of transactions on the organized market on the date of the transaction or deviation from the estimated value of the investment share is reflected. This line also reflects the amount of deviation of actual costs for the acquisition of securities not traded on an organized market, above the estimated price, taking into account the maximum price deviation. The indicator of this line is not included in line 130 “Total recognized expenses”.

IN line 080 The indicator of line 350 of application No. 3 is transferred.

By line 090 shows the amount of losses of previous tax periods for objects of service industries and farms, including objects of housing, communal and social and cultural spheres, which can be taken into account within 10 years in reducing the profit of the current reporting (tax) period received from specified types activities, in accordance with Article 275.1 of the Code.

By line 100 a part of the loss from the sale of depreciable property is reflected, which relates to other expenses of the current period. This is the amount reflected in line 060 of Appendix No. 3. The specified loss is included in other expenses in equal shares over a period defined as the difference between the useful life of this property and the actual period of its operation until the moment of sale (clause 3 of Article 268 of the Tax Code of the Russian Federation ).

By line 110 shows the amount of loss from the sale of the right to a land plot, recognized as other expenses of the taxpayer in the current reporting (tax) period. The procedure for reflecting this type of loss in the declaration is discussed in more detail in the section “Losses for individual transactions”.

By line 120 shows the amount of premium paid by the buyer of the enterprise as a property complex.

By line 130 the total amount of expenses is reflected, which is defined as the sum of lines 010, 020, 040 and from 059 to 120 (except for line 071).

By lines 131-134 the amount of accrued depreciation for the reporting (tax) period is reflected for both fixed assets and intangible assets, regardless of whether such property was taken into account on the last day of the reporting (tax) period.

By line 135 indicates the depreciation calculation method reflected in the accounting policy for tax purposes.

If the accounting policy provides for the use of a non-linear method, the amount of depreciation is reflected on line 133, for intangible assets - on line 134. If the taxpayer has objects belonging to the eighth - tenth depreciation groups, the amount of depreciation accrued on them using the linear method is indicated on line 131 and 132. In this case, code 2 is indicated on line 135.

Line 200 filled out by organizations regardless of the method used to determine sales revenue. At the same time, organizations using the cash method reflect indicators in this line if there are actual expenses incurred. The indicator for line 200 must be greater than or equal to the sum of lines from 201 to 206.

By line 300 Losses equated to non-operating expenses are reflected. The indicator for this line must be greater than or equal to the sum of lines 301 and 302.

Appendix No. 3 to sheet 02

This appendix reflects expenses for individual transactions, losses for which are recognized in a special manner. Lines 010-060 reflect data on transactions related to the sale of depreciable property, taking into account the specifics established by paragraph 9 of Article 262, Articles 268 and 323 of the Code.

By line 010 the quantity of property sold is indicated, on line 020 - including the number of objects sold at a loss.

By line 030 the total amount of proceeds from the sale of depreciable property is indicated.

By line 040 the residual value of the sold property and expenses associated with its sale are reflected.

By line 050 profit is indicated, and on line 060 - loss from the sale of depreciable property.

Please note: lines 010-040 show general data on all property sold by the organization in the reporting (tax) period. At the same time, to fill out lines 050 and 060, the results for property sold at a profit are determined separately, and separately for property sold at a loss.

By lines 100-170 shows data on transactions related to the exercise of the right to claim a debt, taking into account the specifics of determining the tax base for the assignment (assignment) of the right to claim a debt, established by Article 279 of the Tax Code of the Russian Federation.

Lines 100 and 110 indicate separately, respectively, the proceeds from the exercise of the right to claim the debt before the payment is due (clause 1 of Article 279 of the Tax Code of the Russian Federation) and the proceeds from the exercise of the right to claim the debt after the maturity of the payment (clause 2 of Article 279 of the Tax Code of the Russian Federation).

By line 140 indicates the amount of loss received from the exercise of the right to claim the debt before the due date of payment within the amount of interest calculated in accordance with paragraphs 1 and 1.1 of Article 269 of the Tax Code of the Russian Federation.

By line 150 shows the negative difference (loss) from the exercise of the right to claim the debt before the payment deadline, determined by the taxpayer in accordance with paragraph 1 of Article 279 of the Code. The indicator for this line is defined as follows:

line 150 = line 120 - line 100 - line 140 if line 120 > line 100

By line 160 shows the negative difference (loss) received by the taxpayer when assigning the right to claim the debt after the payment deadline in accordance with paragraph 2 of Article 279 of the Code:

line 160 = line 130 - line 110 if line 130 > line 110

Line 170 from line 160 separately shows the loss from the exercise of the right to claim the debt, relating to non-operating expenses of the current reporting (tax) period. The indicator for line 170 is included in line 203 of Appendix No. 2 to sheet 02 of the declaration.

By lines 180-201 data is reflected on transactions related to the activities of service production facilities and farms, including housing, communal and socio-cultural facilities. The revenue from this activity, expenses incurred by service industries and farms, and losses are separately indicated.

By line 200 the total amount of losses for activities related to the use of facilities of service industries and farms, including housing, communal and socio-cultural facilities, received in the reporting (tax) period is indicated.

By line 201 reflects the amount of losses that is included in line 200, but which is not recognized for tax purposes in the current tax period due to the fact that the conditions provided for in Article 275.1 of the Tax Code of the Russian Federation have not been met.

Lines 210-230 indicate data on determining the tax base of the participants in the property trust management agreement. These lines do not reflect information on trust management of securities and non-state pension funds from the placement of pension reserves. In this case, the indicator of line 211 is included in line 100 of Appendix No. 1, and the indicator of line 221 is included in line 200 of Appendix No. 2 to sheet 02 of the declaration.

By line 230 reflects the amount of losses received in the reporting (tax) period from the use of property transferred to trust management, which are not recognized for tax purposes of the founder (beneficiary) of trust management in accordance with clause 4.1 of Article 276 of the Tax Code of the Russian Federation.

By lines 240-260 shows data on transactions related to the implementation of rights to land plots, the results of which are taken into account for tax purposes in accordance with paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation. The loss is determined for each land plot separately.

By line 340 the total amount of revenue from all operations that are reflected in Appendix No. 3 is indicated.

By line 350 the total amount of expenses that reduce the tax base in the current reporting (tax) period is reflected.

By line 360 shows the total amount of losses not taken into account (recovered) for tax purposes in the current reporting (tax) period.

Appendix No. 4 to sheet 02

In this application, the organization calculates the loss (or part of the loss) received in previous years, which can be recognized for profit tax purposes in the reporting (tax) period.

The declaration for a consolidated group of taxpayers in Appendix No. 4 does not reflect losses of members of this group received in tax periods preceding the tax period of their inclusion in the group (clause 6 of Article 278.1 of the Tax Code of the Russian Federation).

Agricultural producers, when calculating the amount of loss or part of the loss that reduces the tax base for the reporting (tax) period, separately take into account the loss received from activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations. When calculating the amount of loss or part of the loss, these organizations fill out Appendix No. 4 with code 2 according to the requisite “Taxpayer Attribute”.

Let us recall that a loss reduces the tax base of the current reporting (tax) period without restrictions.

By line 010 the balance of the uncarried loss at the beginning of the tax period is shown, the amount of which is calculated in accordance with Article 283 of the Tax Code of the Russian Federation and is indicated by year of its formation (lines 040-130).

Please note that this calculation does not include, for example, losses incurred from the activities of service industries and farms, and losses on transactions with securities (both traded and not traded on the organized securities market), the repayment of which cannot be profit from core activities is allocated.

By line 140 the tax base is indicated, which is used when calculating the amount of loss of previous tax periods, which reduces the tax base of the current reporting (tax) period. The indicator of this line is equal to the indicator of line 100 of sheet 02.

By line 150 indicates the amount of loss by which the organization reduces the tax base of the current reporting (tax) period. The indicator for this line is reflected on line 110 of sheet 02 of the declaration.

Line 160 must be completed only in the annual declaration. This line indicates the balance of the uncarried loss, which is defined as the difference between lines 010 and 150. If a loss was received in the expired tax period for which the declaration was submitted, then the balance of the uncarried loss at the end of the tax period (line 160) includes the indicator on line 010 and the amount loss for the past tax period. Moreover, the amount of loss for the expired tax period is determined by the formula:

line 060 of sheet 02 - income reflected on line 070 of sheet 02 (for which the tax base is calculated separately and tax is withheld at a rate different from that established by paragraph 1 of Article 284 of the Tax Code of the Russian Federation) + positive value of lines 100 sheets 05 + positive value of line 530 of sheet 06

Appendix No. 5 to sheet 02

Appendix No. 5 is filled out by organizations that have separate divisions. The application is filled out separately for an organization without separate divisions, for each separate division, including those liquidated in the current reporting (tax) period, or for a group of separate divisions located on the territory of one constituent entity of the Russian Federation.

This appendix reflects the amounts of advance payments and tax paid to the budget of a constituent entity of the Russian Federation at the location of the organization, at the location of each separate division or at the location of the responsible separate division (when paying tax on a group of separate divisions located in one constituent entity of the Russian Federation).

Read more about the procedure for filling out a declaration by organizations with separate divisions in the special section.

Appendices No. 6 and 6a to sheet 02

Appendices No. 6 and 6a are included in the declaration by the responsible participant in the consolidated group of taxpayers. The procedure for filling out these attachments is similar to the procedure for filling out Appendix No. 5 to sheet 02 of the declaration.

Appendix No. 6a is filled out by the responsible participant of the consolidated group of taxpayers for each member of this group without its separate divisions and for each separate division (responsible separate division), including those closed in the current tax period. The application calculates the share of the tax base of each member of the consolidated group and each separate division in the consolidated tax base.

The data in Appendix No. 6a is grouped in Appendix No. 6, which is filled out for each subject of the Russian Federation in whose territory there are members of a consolidated group of taxpayers or their separate divisions (responsible separate divisions). This appendix provides calculations of the amounts of advance payments and income tax payable to the budget of a given constituent entity of the Russian Federation for all participants without separate divisions included in them and (or) separate divisions of participants located on the territory of this constituent entity of the Russian Federation.

If in any subject of the Russian Federation there is only one separate division, the indicators of Appendix No. 6 and Appendix No. 6a with the OKATO code related to this subject of the Russian Federation will be the same.