Tip 1: How to fill in the annual income tax return
Tip 1: How to fill in the annual income tax return
The procedure for completing the declaration on tax on profit depends on the specifics of its paymentorganization and includes many nuances that are relevant only for a particular taxpayer. However, there are a number of general recommendations that should be adhered to by all who must submit this report.
Instructions
1
Fill out the cover page (sheet 1), suchsubsections sheet 01, as 1.1 on the amount of tax that the organization must pay on its own calculations, sheet 02 with the calculation of income tax and its annexes No. 1 (income from sales and non-revenue incomes) and No. 2 (on costs associated with the production and sale and equivalent non-operating expenses).
2
Limit the completion of the title(tax for organizations paid from interest or dividends) and sheet 03 (calculation of income tax for such firms), if your organization uses one of the special tax regimes, but is obliged to pay income tax on interest or dividends. Special procedures include a simplified tax, a tax on imputed income and a single agricultural tax.
3
Fill out the rest of the declaration sheets, onlyif they are intended for information relevant to your company. If you have nothing to contribute to them, do not just fill in the extra sheets, but do not include them in your a declaration.
4
Do not include sub-section 1.2 in the annual declaration. It is intended for other tax periods.
5
Do not complete sheet 06 if your organization does notis a non-state pension fund, and sheet 07 if it did not receive the targeted financing provided for in clauses 1 and 2 of Article 251 of the Tax Code of the Russian Federation (prepayment or deposit for services that your organization has only to provide to the customer, contributed by property or property rights).
6
Fill in the declaration fields from left to right, startingfrom the leftmost cell, in block capitals. In all unoccupied letters or numbers of cells filled fields put dashes. If you do not need to fill in any graph, do not put dots in it - leave it blank.
7
All the amounts reflected in the declaration in rubles and kopecks are rounded up to the whole ruble according to mathematical rules: from 50 kopecks to the larger side, from one to 49 to the smaller one.
8
Do not forget to number all the pages of the declaration - starting with the first and further.
Tip 2: How to fill in the income tax return with down payments
In accordance with Art.286 of the Tax Code of the Russian Federation, enterprises that received income exceeding 40 million rubles during the previous four quarters carry out monthly advance payments for income tax. According to this, the Federal Tax Service has developed a number of explanations for completing the income tax declaration payable on a monthly basis.
Instructions
1
Calculate the monthly advance payments forincome tax. Filling in the declaration for the first quarter, monthly advance payments set for the second quarter should be wounded to the amount of the calculated income tax in the first quarter, which is declared in line 180 of sheet 09. When completing the declaration for six months, advance payments in the third quarter will be equal to the subtraction from the calculated of the profit tax for the first half of the year, which is stated in line 180 of sheet 02, and the calculated tax specified in the declaration for the first quarter. When submitting a declaration for 9 months, it is necessary to deduct from the calculated income tax for 9 months, which is declared in line 180 of sheet 02, the amount of tax for the half year noted in the previous declaration.
2
Reflect the amount of accrued advance payments inline 290 of sheet 02 of the declaration and in Section 1.2 according to the three terms of payment. If during the calculation a negative value of advance payments was received, then they should not be accrued in the next reporting quarter, nor should they be reflected in the annual accounts.
3
Fill in all the remaining data in sheet 02tax return. Reflect the calculation of the tax base levied at the general rate. To sheet 02 can be attached five applications, in which the individual indicators are calculated. In the corresponding lines of the sheet, data on the income and expenses of the enterprise are recorded, which are recognized as taxable. Sheets 03, 04, 05, 06 and 07 are filled only if necessary.
4
Note in section 1 of the declaration that allthe amounts of income tax that are payable to the budget in this reporting period. Enter information about the company in the title page of the tax return: full name, legal address, TIN codes, CAT, the constituent documents, the code of the type of economic activity, as well as the number of adjustments, the reporting period and the number of pages in the declaration.
