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How to fill out an income tax return? We will deal with this report in this article. You can download the current declaration form at the end of the article. In addition, a completed sample income tax return is provided, and brief comments on this form will help you complete the return.

An income tax return is filed:

for quarterly payments: I quarter - until April 28, half a year - until July 28, 9 months - until October 28, a year - until March 28.
for monthly payments based on actual profit: before the 28th day of each month following the reporting one.

How to fill out an income tax return?

There is an official document: The procedure for filling out an income tax return, you can download it from the link at the end of the article, it contains detailed recommendations on the design of each sheet, each section of the declaration. All the explanations there are quite exhaustive, therefore, there is no point in repeating all this here. In addition, this document has several appendices, which contain various codes used in the preparation of the declaration.

Here are a few things to keep in mind when making a declaration:

all amounts in the declaration are presented in rubles, all kopecks are rounded up to full rubles.
the declaration can be submitted in printed form personally to the tax office, by mail (the date of filing is considered the date postal item) and in in electronic format(date of submission - day of dispatch).
if filled in manually, then all letters must be printed, clear and large.
dashes are placed in each empty cell of both filled and unfilled lines.

The declaration consists of sheets, sections and applications, but not all organizations must fill out.

With a general taxation system, it is necessary to fill out: sheet 01 and section 1.1 to it, sheet 02 and annexes 1-2 to it. The rest of the sheets are filled in if necessary, if the operations indicated in these sheets were performed.
For other taxation systems, it is mandatory to submit: sheet 01, 03 and section 1.3.

A sample of filling out an income tax return for an organization with a general taxation system

It is better to fill out the declaration in the order indicated below.

Filling out sheet 01 of the income tax return

Sheet 01 is title page A containing basic information about the taxpayer. As a rule, the design of this sheet is not difficult.

The declaration is filled in for the organization "Confectioner" LLC, which pays quarterly payments. The organization reports for the tax period - 2012.

We fill out Appendix 3 to sheet 02 of the income tax declaration

Registration of this application is required if the operations indicated in this application have taken place.

LLC "Confectioner" sold the car in the fourth quarter, that is, it was committed. So this section must be completed.

Information to complete this section:

Residual value of the car: 300,000 rubles.

A car was sold for 200,000 rubles, respectively, a loss from the sale of 100,000 rubles.

This sheet is required to be filled out, it contains information about the income of the organization.

Data on LLC "Confectioner":

sales income: 20 million rubles.
proceeds from the sale of a car: 200,000 rubles.
non-operating income: 10,000 rubles. - received% from the bank for the use of the loan, 20,000 rubles. - a fine received from the counterparty for violation of the terms of the contract, 100,000 rubles. - surplus identified during the inventory.

Here we reflect all the expenses incurred during the tax period.

Data on LLC "Confectioner":

direct expenses: 10,300,000 rubles, including 200,000 rubles.
indirect costs: 1,500,000 rubles. (sales expenses 1,440,000 rubles, 30,000 rubles, transport tax 10,000 rubles, land tax 20,000 rubles)
residual value of the car: 300,000 rubles.
non-operating expenses: 10,000 rubles. (including 4,000 rubles -% for the use of the loan).

Here you should pay attention to line 100 “Amount of loss from the sale of depreciable property”, in this case it is a loss from the sale of a car. In tax accounting, the loss from the sale of depreciable property is evenly distributed over the remaining useful life. In this case, we observe discrepancies between accounting and tax accounting. If the car had been sold at a profit, there would have been no discrepancy.

In our case, the loss from the sale of the car was 100,000 rubles, suppose that the remaining useful life is 20 months, then the monthly loss amount = 100,000 / 20 = 5,000 rubles. If the car was sold in October, then in line 100 we indicate the loss for two months (November, December) = 10,000 rubles.

Completing sheet 02 of the income tax return

This sheet is used to calculate income tax. It is filled out on the basis of the completed annexes to sheet 02. In our case, on the basis of completed Annexes 1-3 to sheet 02.

It should be noted here that OOO Confectioner has already paid 1,200,000 rubles in quarterly payments during the year.

Completing Section 1.1 of your Income Tax Return

Our last step in filling out the income tax return will be the execution of Section 1.1, where we indicate the total amounts for the calculated tax payable to the budget. If the organization pays monthly payments, you must also complete Section 1.2.

Download sample income tax return

See sample income tax return for the six months of 2014 -.

See the example of filling out the declaration for 2014 -

An entrepreneur or organization, having decided to take the path of a business, strives to ensure that this business flourishes. When buying or selling goods, businessmen charge their income tax rate. All accounting data is entered into a certain journal, and on their basis it can be concluded whether the enterprise is profitable or unprofitable.

Calculating the income itself is one of the most difficult actions. In this article, we will look at examples for dummies.

The tax code establishes a standard rate. It is equal to 20%, of which:

deducted to the budget of the Federation - 2%;
at the regional level - 18%.

Regional authorities may reduce the tax rate, but it cannot be lower than 15.5% (13.5% + 2%).

In addition to the standard rate, there are special rates that are fully allocated to the central budget of Russia. These rates are calculated for enterprises that have a certain status or are engaged in special kind activities.

20% pay foreign companies without the Russian representative office, which are engaged in the production of hydrocarbons.
Additional 10% pay foreign firms, which are engaged in the delivery of international transport.
Additional 13% for Russian companies who profit from the rent of foreign and Russian organizations, with stock dividends.
15% must be paid by all organizations and people with income from municipal valuable papers.
9% is paid additionally from interest on securities of the Central Bank.
0% for all medical and educational organizations.

How to calculate income tax

If there is no numeric value in the declaration line, then a dash is put. Amounts less than 50 kopecks are discarded, more than 50 kopecks are rounded to the nearest ruble.

Pages should be numbered in order:

and so on.

The income statement itself consists of the following sheets.

Each page has lines that must be filled in. The declaration implies a certain number of applications.

It is correct to start filling out the declaration from section 2. The rest of the sheets are filled out separately, if necessary. The table of contents or title page should preferably be completed at the end. You cannot know in advance how many applications you will have to fill out.

Each organization has its own filling technique. Therefore, if you fill out such a document, you should know absolutely everything about your enterprise.

Russian organizations for each reporting (tax) period starting from the 1st quarter (January) 2016 must submit to the IFTS an income tax return in the form (electronic format).

Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected]"On approval of the form of the tax return for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form» approved a new income tax return form, the procedure for filling it out and the format for submitting it in electronic form.

Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / [email protected] is declared invalid.

In this way, new form must be applied to the 2016 financial statements.

Main changes in income tax return

In particular, Sheet 02 “Tax Calculation” of the tax declaration has undergone changes (the formula for calculating the tax base on line 100 has been adjusted, new lines have been added, including for indicating the volume of capital investments made to implement the investment project).

The tax return also has fields for reflecting the amount of sales tax.

Residents of the territories of advanced socio-economic development were assigned code 6 to be reflected in the requisite “Taxpayer sign (code)”.

Added new sheets:

Sheet 08 “Incomes and expenses of a taxpayer who has made an independent (symmetrical, reverse) adjustment;
Sheet 09 "Calculation of corporate income tax on income in the form of profits of a controlled foreign company."

The name of Appendix No. 2 to the tax declaration "Information on the income of an individual paid to him by a tax agent from operations with securities ..." has been clarified.

Deadline for filing income tax returns

The income tax return for the year (tax period) must be submitted no later than March 28 of the year following the reporting year (clause 4, article 289 of the Tax Code of the Russian Federation).

For violation of the deadline for submitting the declaration, a fine can be imposed on both the organization and its head.

Penalty for failure to file income tax return

For failure to submit or late submission of an annual income tax return on an organization, the IFTS may impose a fine.

If the annual return is not submitted on time, then the penalty will be 5% of the amount of tax that is not paid on time, subject to payment on this return, for each full or incomplete month that has passed from the day set for the submission of the declaration to the day when it was presented.

In this case, a fine cannot be (clause 1 of article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 14.08.2015 No. 03-02-08 / 47033):

more than 30% of the amount of tax not paid on time, subject to payment on a late declaration;
less than 1000 rubles. Thus, even if the tax payable under the declaration is paid on time, the penalty for late submission of this declaration will be 1000 rubles.

The same penalty threatens for late submission of the “zero” declaration.

Example. Calculation of the penalty for late submission of income tax returns

The income tax return for 2016 was submitted by the organization on 04/01/2017 (the last day of the deadline established by law is 03/28/2017).

The declaration indicates the amount of tax to be reduced.

Under these conditions, the amount of the fine will be:

for late submission of the declaration for 2016 - 1000 rubles. (since there is no need to pay extra tax on the basis of the annual declaration, the fine is paid in the minimum amount, regardless of the time of delay).

How to fill out an income tax return

All organizations paying income tax must, at the end of each reporting period and year, fill out and submit to the IFTS (clause 1.1 of the Procedure for filling out the declaration):

title page (Sheet 01);
subsection 1.1 sect. one;
Sheet 02;
Appendix No. 1 to the List;
Appendix No. 2 to Sheet 02.

The most common cases where the usual commercial organization it is necessary to fill out and submit to the IFTS the remaining sheets, sections of the declaration and annexes to it, we will present in the table (clauses 1.1, 1.3 of the Procedure for filling out the declaration):

Sheet (section) of the declaration	Who fills out and when?	For what period is
Subsection 1.2 Sec. one	Organizations making monthly advance payments during the quarter	For each reporting period (clauses 1.1, 4.3 of the Procedure for filling out the declaration): - I quarter; - half a year; - 9 months
Subsection 1.3 Sec. 1 with payment type "1"	Organizations that have paid dividends to other organizations	For the reporting period in the last month (quarter) of which dividends were paid. For example, if dividends were paid in June, then subsection 1.3 of Section 1 must be completed in the half-year declaration (clauses 4.4, 4.4.1 of the Procedure for filling out the declaration)
Subsection 1.3 Sec. 1 with payment type "4"	Organizations that received dividends from foreign organizations	For the reporting period, in the last month (quarter) of which dividends were received (clauses 4.4, 4.4.4 of the Procedure for filling out the declaration)
Appendix No. 3 to Sheet 02	1. Organizations that sold depreciable property, incl. OS. 2. Organizations - the original creditors who ceded the right to claim before the maturity date. 3. Organizations that sold land, the acquisition costs of which are taken into account under paragraph 5 of Art. 264.1 of the Tax Code of the Russian Federation. 4. Organizations using OPH facilities. 5. Organizations - founders (beneficiaries) trust management property	For each reporting period and for the year in which any of these transactions took place
Appendix No. 4 to Sheet 02	Organizations that carry forward losses incurred in past years	For the I quarter of the year to which the loss was transferred, and this year as a whole (clause 1.1 of the Procedure for filling out the declaration)
Appendix No. 5 to Sheet 02	Organizations that have separate divisions. The exception is cases when the tax for all OP is paid at the location of the head office of the organization (clause 10.1 of the Procedure for filling out the declaration, Letter of the Federal Tax Service dated 01.26.2011 No. KE-4-3 / [email protected])	For each reporting period and year
Sheet 03, consisting of sec. A and sec. B with sign of belonging "A"	Organizations that paid dividends to their shareholders (participants), except for LLC, in which all participants - individuals(clauses 2, 4 of article 230 of the Tax Code of the Russian Federation)	For each reporting period and year in which dividends were paid. At the same time, for each decision on the payment of dividends, a separate Sheet 03 must be filled out (clause 11.2.1 of the Procedure for filling out the declaration)
Sheet 04 with income type code "4" or "5"	Organizations that received dividends from foreign organizations	For each reporting period and year in which income in the form of dividends or interest was received
Sheet 05	Organizations that received income from operations with securities (including promissory notes) and FISS	For each reporting period and year in which income from such operations was received
Sheet 07	Organizations receiving special-purpose funds listed in Appendix No. 3 to the Procedure for filling out the declaration. These are, for example, homeowners associations, residential complexes or housing cooperatives that receive from the owners of premises in apartment buildings money for holding overhaul at home	For each reporting period and year in which the organization had earmarked funds
Appendix No. 1 to the declaration	Organizations that had income or expenses listed in Appendix No. 4 to the Procedure for filling out the declaration. This is for example: - income of landlords in the form of the cost of inseparable improvements made by the tenant; - expenses for voluntary medical insurance, employee training; - shortages, if the perpetrators are not identified	For each reporting period and year in which the organization had such income and expenses
Annex No. 2 to the declaration	Organizations (except LLC) that paid dividends to individuals	For the year in which dividends were paid

Example

The organization provides services.

In 2016, the company provided services in the amount of RUB 3,584,840. (including VAT - 546,840 rubles).

In addition, the Organization has sold goods. The proceeds from this type of activity for the tax period amounted to 356,360 rubles. (including VAT - 54,360 rubles).

In 2016, a fixed asset was sold for 118,000 rubles. (including VAT - 18,000 rubles) and received the following non-operating income:

from the lease of property - 25,000 rubles. (without VAT);
interest accrued by the bank on the balance of money in the current account - 1000 rubles;
surplus inventories that were identified during the inventory - 500 rubles;
interest under a loan agreement granted to an employee of the company - 700 rubles.

In addition, the Organization wrote off accounts payable in the amount of 7080 rubles. (including VAT - 1080 rubles) due to the expiration of the limitation period.

Then we fill out the income tax return as follows:
On line 010 of Appendix 1 to sheet 02, you must specify:
3,584,840 - 546,840 + 356,360 - 54,360 = 3,340,000 rubles.

This amount will be distributed as follows:

on line 011 - revenue from the provision of services - 3,038,000 rubles. (3 584 840 - 546 840);
on line 012 - proceeds from the sale of goods - 302,000 rubles. (356 360 - 54 360).

On line 030 of Appendix 1 to sheet 02, the company must reflect income from the sale of fixed assets in the amount of:
118,000 - 18,000 \u003d 100,000 rubles.

The total amount of income from sales for the tax period (line 040 of Appendix 1 to sheet 02) amounted to 3,440,000 rubles. (3,340,000 + 100,000).

Non-operating income in the amount of 34,280 rubles. (25 000 + 1000 + 500 + 700 + 7080) are reflected in line 100 of Appendix 1 to sheet 02.

Appendix No. 1 to Sheet 02
Sales income and non-operating income

Indicators	Line code	Amount in rubles
1	2	3
Sales proceeds - total	010	│3│3│4│0│0│0│0│ │ │ │ │ │ │ │ │
including:
proceeds from the sale of goods (works, services) of own production	011	│3│0│3│8│0│0│0│ │ │ │ │ │ │ │ │
proceeds from the sale of purchased goods	012	│3│0│2│0│0│0│ │ │ │ │ │ │ │ │ │
proceeds from the sale of property rights, with the exception of income from the sale of debt claims specified in Appendix No. 3 to Sheet 02	013
proceeds from the sale of other property	014	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Proceeds from the sale (disposal, including income from redemption) of securities of professional participants in the securities market - total	020	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
including:
the amount of the deviation of the actual proceeds from the sale (disposal) of securities circulating and not circulating on the organized securities market is below:
minimum (estimated) price for tradable securities	021	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
minimum (estimated) price for non-tradable securities	022	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Proceeds from the sale (disposal, including income from redemption) of securities circulating on the organized securities market - total	023	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
including the amount of deviation from the minimum (estimated) price	024	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Proceeds from the sale of the enterprise as a property complex	027	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Sales proceeds from operations reflected in Appendix No. 3 to Sheet 02 (p. 340 of Appendix No. 3 to Sheet 02)	030	│1│0│0│0│0│0│ │ │ │ │ │ │ │ │ │
Total amount of income from sales (p. 010 + p. 020 + p. 023 + p. 027 + p. 030)	040	│3│4│4│0│0│0│0│ │ │ │ │ │ │ │ │
Non-operating income - total	100	│3│4│2│8│0│ │ │ │ │ │ │ │ │ │

The expenses of the Organization for 2016 are reflected in Appendix 2 to sheet 02.

They were next.

The cost of materials used in the provision of services is 100,000 rubles. (without VAT). 60,000 rubles were spent to pay for indirect costs (fuel and electricity). (without VAT).

Employees of the Organization were paid a salary with insurance premiums in the amount of 1,090,000 rubles, including:

administration - 400,000 rubles;
managers - 690,000 rubles.

Depreciation per technical equipment amounted to 150,000 rubles, and for the administration building - 50,000 rubles.

The company's direct costs are:
100,000 + 690,000 + 150,000 = 940,000 rubles

Indirect costs of the company amounted to:
60,000 + 400,000 + 50,000 = 510,000 rubles.

The total amount of all recognized expenses for the year will be 1,450,000 rubles. (940,000 + 510,000).

The non-operating expenses of the company amounted to 21,900 rubles, including:

interest on the loan - 5400 rubles;
expenses for settlement and cash services in the bank - 3000 rubles;
depreciation on property leased - 1500 rubles;
losses of previous years, for which it is impossible to establish the tax period of occurrence - 12,000 rubles.

In addition, the firm wrote off reporting period obsolete computer.

Its initial cost is 20,000 rubles, the amount of accrued depreciation is 19,900 rubles.

The loss from writing off a computer is 100 rubles. (20,000 - 19,900).

Appendix No. 2 to Sheet 02
Expenses related to production and sale, non-operating expenses and losses equated to non-operating expenses

Sign of the taxpayer (code) │ │

1 - an organization that is not related to those indicated by codes 2, 3, 4 and 6
2 - agricultural commodity producer
3 - resident (participant) of the special (free) economic zone
4 - an organization operating in a new offshore hydrocarbon field
6 - resident of the territory of advanced socio-economic development

License: Series │ │ │ │ Number │ │ │ │ │ │ View │ │ │/│ │ │

Indicators	Line code	Amount in rubles
1	2	3
Direct costs related to sold goods(work, services)	010	│9│4│0│0│0│0│ │ │ │ │ │ │ │ │ │
Direct expenses of taxpayers engaged in wholesale, small-scale wholesale and retail trade in the current reporting (tax) period related to goods sold	020	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
including the cost of purchased goods sold	030	│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
Indirect costs - total	040	│5│1│0│0│0│0│ │ │ │ │ │ │ │ │ │
Total recognized expenses (sum of lines 010, 020, 040, 059 - 070, 072, 080 - 120)	130	│1│4│5│0│0│0│ │ │ │ │ │ │ │ │ │
Non-operating expenses - total	200	│2│1│9│0│0│ │ │ │ │ │ │ │ │ │ │

The entity determines income and expenses on an accrual basis and calculates income tax on a quarterly basis.

For the reporting year, the income and expenses of the Organization amounted (excluding VAT):

income from sales - 3,440,000 rubles;
costs associated with the implementation - 1,450,000 rubles;
non-operating income - 34,280 rubles;
non-operating expenses - 21,900 rubles.

The tax base will be:
3,440,000 - 1,450,000 + 34,280 - 21,900 = 2,002,380 rubles.

Then the amount of income tax for 2016 is:

to the federal budget - 40,048 rubles. (2,002,380 rubles x2%);
to the regional budget - 360,428 rubles. (2,002,380 rubles x18%).

The organization transfers advance payments for income tax on a quarterly basis. The amount of previously accrued advance payments is 300,357 rubles, including:

to the federal budget - 30,036 rubles;
to the regional budget - 270,321 rubles.

Based on the calculated data, we fill in subsection 1.1 of Sec. one.

The amount of tax payable to the federal budget (line 040 of subsection 1.1) is 10,012 rubles. (line 070) (40,048 rubles - 30,036 rubles).

Tax payable to the budget of a constituent entity of the Russian Federation (line 070 of subsection 1.1) is 90,107 rubles. (line 271) (360,428 rubles - 270,321 rubles).