LovesTheTeam.com

You will need

• - Form of declaration on profit;
• - The Tax Code of the Russian Federation;
• - accounting for the quarter;
• - calculator.

Instructions

1

Under the profit tax organizations shouldreport every quarter. If your company's income in the reporting period did not exceed three million rubles, then you are exempt from monthly advance payments within the quarter. Advances are calculated and paid quarterly by multiplying the tax base by the income tax rate, which is 24%. The string 290 you do not need to fill in the declaration.

2

Exempt from the payment of monthly advances for the quarter of the company, whose list is specified in Article 286 of the Tax Code. Line 290 of sheet 02 remains empty.

3

If you do not belong to the categories of organizations that are in the tax legislation, or the income for the quarter has exceeded 3 million rubles, then you must fill in the line 290 of the profit declaration.

4

If you are reporting for the firstquarter, the monthly advance payment will be equal to the quarterly advance for the fourth quarter, divided by three, that is, the average value of payment for the previous quarter. And you must pay the calculated amount not later than the 28th of the month that follows the reporting month.

5

If you fill in the declaration for the second quarter,then in line 290 you need to enter the amount of the monthly advance, which is calculated by determining the average value of the advance payment for the first quarter.

6

If you calculate the monthly payment within the third quarter, then divide the advance for the second quarter by three. Obtain the result in line 290 of the second sheet of the declaration.

7

When you need to pay monthly advance payments for the fourth quarter, then determine the average value of the advance for the third quarter. Enter the amount in the 290 line of the declaration.

8

If you incurred losses during the reporting period,the amount of the monthly advance for the next quarter will be zero. Since by multiplying the zero tax base by a rate of 24%, the result is zero.

Tip 2: How to fill line 210 in the income tax declaration

Any organization must pay advancepayments on income tax until the 28th day of each month. All this should be recorded in the declarations for the reporting period in line 210. This paragraph indicates the amount of advances paid for the previous month and the amount of monthly advance payments.

You will need

• - the amount of payments for each quarter of the reporting period;
• - the declaration form.

Instructions

1

Calculate the amount of advance payment, consideringrate of profit and tax that are taxable. It is obtained as a result of increasing the totals from the beginning of the tax period to the end of the reporting period.

2

Calculate the amount of the monthly advance payment forthe first quarter of the reporting period, by adding a monthly advance payment that is payable in the first quarter of the current reporting period, equal to the amount of monthly advance payments in the last quarter of the previous reporting period.

3

Calculate the amount of the monthly advance payment for the second quarter of the reporting period. It is equal to the third part of the amount of advance payment for the first quarter of the reporting period.

4

Calculate the amount of the monthly advance paymentfor the fourth quarter of the reporting period. It is equated to the third part of the difference in the amounts of advance payments for the first half of the year and the results of the first quarter.

5

Calculate the amount of the monthly advance paymentfor the fourth quarter of the reporting period. It is equated to the third part of the difference in the amount of the advance payment for 9 months and the amount of the advance payment for the half year.

6

Specify in line 210 of the income tax return the amount of all monthly payments for four quarters.