In accordance with the amendments to Articles 286 and 287 of the Tax Code of the Russian Federation, in 2018, organizations whose sales income during the previous four quarters did not exceed an average of 15 million rubles per quarter can refuse monthly advances on profit tax and count payments according to results of the quarter. For newly created companies the threshold has been increased even more.

What are the types of advance payments for income tax?

Increasing the limit allowed a larger number of organizations to calculate advance payments for income tax based on the results of the quarter. Why this is good for taxpayers - let's look at an example, but first let's remember what advance payments for income tax are.

Based on the results of each reporting (tax) period, taxpayers calculate and pay advance payments in one of the following ways:

• based on the results of the 1st quarter, half a year and 9 months, as well as advance payments in each month of the quarter (clause 2 of Article 286 of the Tax Code of the Russian Federation).
• based on the results of the 1st quarter, half a year and 9 months without paying monthly advance payments. This method is clause 3 of Art. 286 of the Tax Code of the Russian Federation allows it to be applied only to organizations whose revenue for the previous four quarters did not exceed an average of 15 million rubles per quarter.

In addition, the organization can switch to monthly advance payments based on the actual profit received. But in this article we will not consider this method, since it does not relate to the changes being discussed.

Let us calculate advance payments for the conditional Pineapples in Champagne LLC using each method, and then compare the results. Income and expenses for tax purposes are determined using the accrual method. The tax base for income tax is presented on an accrual basis from the beginning of the year.

How to calculate advance payments based on quarterly results?

The amount of the quarterly advance payment at the end of the reporting period is determined by the actual profit, calculated on an accrual basis from the beginning of the tax period to the end of the reporting period - quarter, half-year, nine months. In this case, advance payments previously paid in the tax period are taken into account.

Example 1: let’s calculate quarterly advance payments for 2018 for Pineapples in Champagne LLC:

• based on the results of the 1st quarter: 90 thousand rubles * 20% = 18 thousand rubles.
• Based on the results of the first half of the year, a loss of 50 thousand rubles was received, therefore, in accordance with clause 8 of Art. 274 of the Tax Code of the Russian Federation, the tax base is zero, as is the quarterly advance payment. Nothing is transferred to the budget, and the amount of the quarterly advance payment based on the results of the first quarter is considered an overpayment of taxes.
• based on the results of 9 months: 150 thousand rubles * 20% = 30 thousand rubles. If the overpayment resulting from the results of the six months is not offset against the payment of other taxes and is not returned to the organization, it is offset against the payment of the quarterly advance payment based on the results of 9 months (clause 1 of Article 287, clause 14 of Article 78 of the Tax Code of the Russian Federation). Therefore, the amount to be paid additionally to the budget: 30 thousand rubles - 18 thousand rubles = 12 thousand rubles.

How to calculate monthly down payments?

Unlike the advance payment based on the results of the quarter, the monthly advance payment is determined not from the actual, but from the estimated profit, which is determined based on the results of the previous quarter. The exception is the monthly payments of the first quarter of the current tax period: they are equal to the payments that were paid in the fourth quarter of the previous tax period. The calculation is described in detail in paragraph 2 of Art. 286 Tax Code of the Russian Federation.

Important: if during the current quarter an organization receives less profit or even a loss, this does not exempt it from paying monthly advance payments. They are recognized as an overpayment, which can be returned to the current account, offset against future payments, or used to pay off other taxes (in the federal and regional parts).

Example 2: let’s calculate the advance payments that Pineapples in Champagne LLC will transfer in 2018, taking into account monthly advance payments:

• payments in January, February and March 2018 are equal to the monthly advance payment, which was paid in the fourth quarter of the previous year:

(620 thousand rubles * 20% - 350 thousand rubles * 20%) / 3 = 18 thousand rubles per month.

• The advance payment based on the actual results of the first quarter amounted to 18 thousand rubles. There was an overpayment of tax: (18 thousand rubles * 3 - 18 thousand rubles) = 36 thousand rubles.

Monthly advance payment in 2nd quarter current year equal to: 18 thousand rubles / 3 = 6 thousand rubles. The organization counted the overpayment against these payments, but even taking this into account, at the end of the 2nd quarter there remained an overpayment:

(36 thousand rubles - 6 thousand rubles * 3) = 18 thousand rubles.

• in July, August and September, the organization did not transfer payments, since the difference between the quarterly and advance payments for the half year and 1st quarter of 2018 was negative.

The quarterly advance payment for 9 months amounted to 30 thousand rubles. The organization closed part of it by overpayment, and paid the rest to the budget:

(30 thousand rubles - 18 thousand rubles) = 12 thousand rubles.

• For this option, you can already calculate payments due in October, November and December 2018 and the 1st quarter of the next year:

(30 thousand rubles - 0 rubles) / 3 = 10,000 rubles.

Payment schedule and withdrawals

Taking into account the deadlines specified in paragraph 1 of Art. 287 of the Tax Code of the Russian Federation, we will draw up a payment schedule for Pineapples in Champagne LLC:

It is more profitable for the taxpayer to pay advance payments based on the results of the past quarter: in fact, they are paid according to real profits, and not “in advance.” Monthly advance payments are really payment in advance, from the money that could be put into circulation. This is especially felt when there was a good result for 9 months, and then a decrease in profit or even a loss: the organization still must transfer advance payments, moreover, calculated for “profitable” periods.

Returning to the news under discussion: whether the organization will pay monthly advance payments or may limit itself to payments based on the results of the quarter depends on average size revenue for the past 4 quarters. Let's remember how to calculate it.

The procedure for calculating average income

The calculation takes into account income from the sale of goods, works, services and property rights specified in Art. 249 Tax Code of the Russian Federation. Non-operating income and income listed in Art. 251 of the Tax Code of the Russian Federation are not taken into account. Sales proceeds are taken without VAT and excise taxes.

The average sales revenue for the previous four quarters is the sum of sales revenue for each of the previous four consecutive quarters divided by four. If it exceeds the limit, the organization will make monthly advance payments from the next quarter. This limit was raised back in 2016 from 10 to 15 million rubles.

Example 3: Let's see if Pineapples in Champagne LLC is required to pay monthly advance payments during the 1st, 2nd and 3rd quarters of 2018.

• For the first quarter, income received in the 1st - 4th quarters of 2017 is taken: (8.5 million rubles + 9.5 million rubles + 10.75 million rubles + 11.75 million rubles) = 40, 5 million rub.

40.5 million rubles. / 4 = 10.125 million rubles. This is less than 15 million rubles, which means that in the first quarter the organization is not obliged to make monthly advance payments. And if in the 4th quarter of 2018 sales revenues do not exceed 28.5 million rubles, from the beginning of 2019 the company will continue to pay advance payments based on the results of the quarter.

Newly created organizations

Newly created organizations pay advance payments for the corresponding reporting period, provided that sales revenue does not exceed 5 million rubles per month or 15 million rubles per quarter. Accordingly, many more companies are enjoying the right to quarterly payments than two years ago.

Calculate your income tax using the online service Kontur.Accounting. Here you can easily do accounting, calculate salaries, pay taxes, automatically generate reports and send them online.

The simplified system is a special preferential regime, the declaration for which is submitted only once a year. Payment of the single tax on the simplified tax system also occurs once a year - no later than March 31 for an LLC and April 30 for an individual entrepreneur. However, these are not all the payments that the simplifier must transfer to the budget. At the end of each reporting period, if there is income, advance tax payments must be calculated and paid.

What are advance payments on the simplified tax system?

Let us repeat, the tax period for simplified system is a calendar year, so the final payment to the state occurs at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified taxpayers to pay tax in installments, based on the results of the reporting periods. In essence, this is how the budget is advanced using earlier revenues.

The reporting periods for calculating advance payments under the simplified tax system are the first quarter, half a year and nine months of the year. If a businessman received income during the reporting period, then within 25 days following it, he must calculate and pay 6% () or 15% () of the tax base. If no income was received, then there is no need to pay anything.

Advance payments are called that way because the tax is paid as if in advance, in advance, without waiting for the end of the year. In this case, all advance payments under the simplified tax system are taken into account in the declaration and, accordingly, the final annual amount.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms for opening and maintaining a current account.

Deadlines for payment of advance payments

Article 346.21 of the Tax Code of the Russian Federation establishes the following deadlines for payment of advance payments under the simplified tax system in 2019:

• no later than April 25 for the first quarter;
• no later than July 25th for the six-month period;
• no later than October 25th for nine months.

For violation of these deadlines, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for an LLC and April 30 for an individual entrepreneur. But if you are late to pay the balance of tax before these dates, then a penalty of 20% of the unpaid amount will be imposed.

There is no need to submit any documents confirming the correctness of advance payments to the Federal Tax Service; simply reflect these amounts in KUDiR and keep the documents confirming payment. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.

Reduction of tax on the amount of insurance premiums

If you indicate an incorrect BCC, the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:

• incorrect name of the recipient's bank;
• incorrect Federal Treasury account.

However, paying using the wrong classification code will result in an incorrect distribution of the amounts paid, which will result in you being in arrears. In the future, you will have to search for the payment and communicate with the Federal Tax Service, so be careful when filling out the details.

• KBK simplified tax system 6% (tax, arrears and debt) - 182 1 05 01011 01 1000 110;
• KBK simplified tax system 15% (tax, arrears and debt, as well as minimum tax) - 182 1 05 01021 01 1000 110.

Specialists from the Federal Tax Service of Russia explained the procedure for taxpayers to make advance payments for corporate income tax in connection with changes made to tax legislation (letter of the Federal Tax Service of Russia dated March 14, 2016 No. SD-4-3/4129@ " ").

The fact is that from January 1, 2016, the procedure for taxpayers to make advance payments for corporate income tax has changed. Now only quarterly advance payments are made based on the results of the reporting period, in particular, organizations whose sales income over the previous four quarters did not exceed an average of 15 million rubles. for every quarter. Previously, this limit was 10 million rubles. Such changes were made to (clause 9 of article 2 Federal Law dated June 8, 2015 No. 150-FZ "On amendments to parts one and two of the Tax Code Russian Federation and Article 3 of the Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations).”

In this regard, tax officials note, on new order Taxpayers whose sales income over the previous four quarters averaged from 10 to 15 million rubles must begin paying advance payments from January 1, 2016. for each quarter or from 40 to 60 million rubles. in general for four quarters (10 million rubles per quarter x 4 quarters and 15 million rubles per quarter x 4 quarters).

Accordingly, organizations with such indicators for 2015, in the 1st quarter of 2016, do not have to pay monthly advance payments calculated earlier in tax returns for corporate income tax for 9 months of 2015 on payment dates: January 28, February 29 and March 28, 2016 of the year.

From January 1, 2016, such taxpayers have the right to submit updated tax returns for the nine months of 2015 to the tax authorities. They should indicate:

• zeros on lines 120 – 140 and 220 – 240 of subsection 1.2 of Section 1 with code “21” on line 001 “Quarter for which advance payments are calculated (code)”;
• dashes on lines 320 – 340 of Sheet 02, on lines 121 of Appendix No. 5 to Sheet 02.

In turn, the Federal Tax Service of Russia instructed inspectors, based on the results of inspections of declarations, including updated ones, to select taxpayers whose sales income exceeds 10 million rubles, but does not exceed the amount of 15 million rubles. on average for each quarter of 2015 and check whether they calculated monthly advance payments for the 1st quarter of 2016. If such taxpayers are detected, the tax authority will inform the organization about changing the procedure for making advance payments.

And if such organizations have separate units in territories under the jurisdiction of other tax authorities, inspectors send an information message about changes from January 1, 2016 to the procedure for payment of advance payments of income tax by taxpayers to these tax authorities.

Corporate income tax is one of three taxes and is paid exclusively by organizations, regardless of their legal form (LLC, JSC, etc.). An analogue of income tax for individual entrepreneurs is personal income tax.

Income tax is a direct tax and is calculated based on the income received by the organization, reduced by expenses incurred during the reporting period.

When calculating tax, an organization must first determine what expenses and income must be taken into account in the reporting (tax) period for which the advance payment or tax will be calculated. The date of recognition of income and expenses is determined by one of the methods selected by the organization in advance and enshrined in the accounting policy.

Methods for recognizing income and expenses

In total, there are two methods for determining the date of receipt of income and expenses: the accrual method and the cash method. Let's take a closer look at them.

Cash method

Organizations using the cash method take into account income and expenses on the date of actual payment.

Income is taken into account on the date of receipt of funds into the account, into the cash register, at the time of receipt of property and property rights, and on the date of payment of debt.

Expenses are taken into account on the date of their actual payment, taking into account following features:

• Costs for salary, material costs and interest payments for the use of borrowed funds are taken into account on the date of debiting funds from the organization’s account or payment from the cash register.
• Expenses for the purchase of raw materials and materials are taken into account as they are written off for production.
• Expenses for paying taxes, fees and other obligatory payments are taken into account on the date of their actual payment.

Who has the right to use the cash method?

This method of accounting for income and expenses can only be used by those organizations whose income for the last 4 quarters did not exceed 1 million rubles. per quarter (total no more than 4 million rubles for 4 quarters).

Who cannot use the cash method

You may not use the cash method:

Credit consumer cooperatives.

Microfinance organizations.

Participants in simple partnership and trust property management agreements.

Accrual method

Unlike the cash method, when using the accrual method, the date of actual receipt of funds into the account (the date of expenses) does not matter. Income and expenses are recorded in the period in which they were incurred.

Income is taken into account on the date of concluding an agreement or other document justifying its occurrence, taking into account the features established by Art. 271 Tax Code of the Russian Federation.

Expenses are recorded in the period in which they arise based on the terms of the transaction. For material expenses, the recognition date is the date of transfer of raw materials and materials into production or the date of signing the acceptance and transfer certificate of services (work) for production services.

Non-operating and other expenses are taken into account on the date of settlement in accordance with the terms of the concluded agreement or on the date of presentation of documents.

More details on the procedure for accounting for expenses when using the accrual method can be found in Art. 272 Tax Code of the Russian Federation.

Please note that the accounting method you choose applies to both income and expenses. It is impossible to choose one method for accounting for income and the other for expenses. You can change the selected method once a year by notifying the tax authority in advance.

Income and expenses

Income

When calculating income tax, income is divided into sales and non-sales. Sales income includes proceeds from the sale of goods, works or services, as well as property rights. Non-operating income – all other income listed in Art. 249 Tax Code of the Russian Federation.

Note: income not taken into account when calculating income tax is listed in Art. 251 Tax Code of the Russian Federation. This list is closed and is not subject to broad interpretation.

Expenses

Expenses are also divided into operating and non-operating. Sales costs can be direct (accounted for as the goods are sold in the cost of which they were taken into account) and indirect (accounted for during the period of their implementation).

Direct sales costs include material costs, depreciation costs and wages of employees involved in the sales process.

Note: expenses taken into account when calculating income tax must be documented, justified and aimed at generating income. If at least one of specified conditions not complied with - recognition of the organization’s expenses will be denied. This often happens when the tax authority recognizes the organization’s counterparty as unscrupulous, the expenses unreasonable, or the transaction imaginary.

Tax and advance payments for income tax

The tax is paid once at the end of the year.

The frequency of advance payments depends on the method chosen by the organization. There are three ways to pay advances on income tax:

• Monthly payments based on actual profits.
• Quarterly advances with monthly payments.
• Quarterly advances without paying monthly payments.

Let's take a closer look at each of the methods.

Monthly advances

The procedure for making advance payments monthly based on actual profits is the most common and is used by the vast majority of organizations.

There are no special conditions or restrictions for its use. Advance payments based on actual profits are paid at the end of each month. In total for the year, the organization must pay 11 advance payments and tax at the end of the year, and also submit 12 to the Federal Tax Service tax returns(for each month).

Monthly advances are calculated using the following formula:

(Income – Expense x Tax rate) – Advance calculated for the previous month

Note: income and expenses are taken into account on an accrual basis from the beginning of the year.

An example of calculating advances based on actual profits

Data for calculating advance payment for January:

Income for January – 200,000 rubles.

Expense for January – 75,000 rubles.

Tax rate – 20%

Monthly advance for January:

(200,000 – 75,000) x 20% = 25,000 rub.

Data for calculating the advance for February:

Income for January-February – 320,000 rubles.

Expense for January-February – 170,000 rubles.

Monthly advance for January

(320,000 – 170,000) x 20%) – 25,000 = 5,000 rubles.

The advance payment for the remaining reporting periods is calculated in a similar manner.

Quarterly advances without payment of advance payments

Organizations whose income for the last 4 quarters did not exceed 15 million rubles can pay advances based on quarterly results (3 times a year). for the quarter.

Cannot apply this method:

• Theaters;
• Museums;
• Libraries;
• Concert organizations.

Note: Newly created organizations pay quarterly advances (no monthly payments) until a full quarter has passed from the date of their registration. If after the quarter the company’s revenue does not exceed 1 million rubles. per month and 3 million rubles. per quarter, she can continue to pay quarterly advances. In case of excess, she is obliged to switch to paying monthly advance payments from the next quarter.

An example of calculating quarterly advances without paying monthly payments

Data for calculating the advance 1st quarter:

Income for 1 quarter – 1,200,000 rub.

Consumption per 1 sq. – 550,000 rub.

Tax rate – 20%

Trade fee– not paid

Advance calculated for the 1st quarter

(Income – Expense x Tax Rate)

(1,200,000 – 550,000) x 20% = 130,000 rub.

Advance payment to the budget

Advance payment to the budget for the 1st quarter = Advance calculated for the 1st quarter

130,000 rub.

Data for calculating the half-year advance:

Income for the six months (cumulative total) – RUB 3,200,000.

Expenses for the half-year – RUB 1,450,000.

Advance calculated for half a year

(3,200,000 – 1,450,000) x 20% = 350,000 rub.

Advance payable for half a year

Advance calculated for half a year – Advance calculated for 1st quarter

350,000 – 130,000 = 220,000 rubles.

Data for calculating advance payment for 9 months:

Income for 9 months – 5,000,000 rubles.

Expense – 3,200,000 rub.

Advance calculated for 9 months

(Income – Expense) x Tax rate

(5,000,000 – 3,200,000) x 20% = 360,000 rub.

Advance payment for 9 months:

Advance calculated for 9 months - Advance calculated for half a year

According to paragraph 2 of Art. 286 of the Tax Code of the Russian Federation, based on the results of each reporting period, taxpayers in the general mode calculate the amount of the advance payment for corporate income tax. In addition, during the reporting period, taxpayers calculate the amount of the monthly advance payment. Organizations calculate the amounts of advance payments payable to the budget in their income tax return.

The procedure for paying advances depends on the selected reporting period

Clause 2 of Article 285 of the Tax Code of the Russian Federation provides for the possibility of a taxpayer choosing a reporting period for income tax. The organization must consolidate its choice in its tax accounting policy. So, reporting periods for income tax can be:

1st option : first quarter, half year, 9 months of the calendar year;

2nd option : month, two months, three months, etc. before the end of the calendar year.

If the taxpayer chooses option 1, then he must pay advance payments for income tax in the following order:

a) at the end of each reporting period - from the profit actually received for the reporting period minus advance payments accrued for the previous reporting period;

b) and monthly during the quarter following the expired reporting period - in the amount determined by calculation according to the rules established by clause 2 of Art. 286 Tax Code of the Russian Federation.

In this case, the taxpayer submits an income tax return to the tax authority calculating the amount of advance payments only at the end of the corresponding reporting period: April 28, July 28 and October 28.

When choosing the 2nd option, the amount of the advance payment is calculated monthly from the actual profit received for the current reporting period minus the advance accrued for the previous reporting period. The advance payment is also calculated in the income tax return, which is submitted to the tax authority at the end of each reporting period on the 28th of the following month: February 28 for January, March 28 for 2 months, April 28 for 3 months, etc.

What to report to the tax authority

The taxpayer applies income tax reporting periods by default, that is, you do not need to inform the tax authority about your choice.

If the taxpayer decides to switch to making advance payments on actually received profits, then this must be reported to the tax authority no later than December 31 of the year preceding the tax period in which such a switch is planned. At the same time, during the tax period, the taxpayer cannot change the chosen procedure for making advance payments. The notification is drawn up in any form.

Who can avoid paying monthly advance payments

According to clause 3 of Art. 286 of the Tax Code of the Russian Federation, organizations whose sales income for 4 quarters in a row did not exceed an average of 10 million rubles for each quarter, pay only quarterly advance payments based on the results of the reporting period. This norm is applied by taxpayers who have chosen a reporting period “first quarter, half year, 9 months”. At the same time, there is no need to notify the tax authority of non-payment of monthly advance payments, since during the tax period there may be reporting periods that both meet and do not meet the established criteria.

Note! Income from sales is determined according to the rules established by Article 249 of the Tax Code of the Russian Federation.

Example

In 2011, income from sales of the organization amounted to 42 million rubles, including: for 1 quarter. – 12 million rubles, for 2 quarters. – 7 million rubles, for the 3rd quarter. – 8 million rubles, for the 4th quarter. – 15 million rubles. Since the average quarterly sales revenue amounted to 10.5 million rubles. (42: 4), then during the 1st quarter of 2012 the organization must pay monthly advance payments.

In the 1st quarter of 2012, sales income amounted to 9 million rubles, for 4 quarters in a row (2, 3, 4 quarters of 2011 and 1st quarter of 2012) - 39 million rubles. (7 + 8 + 15 + 9), that is, on average for the quarter 9.75 million rubles. (39:4). Therefore, during the 2nd quarter of 2012, the organization does not have to pay monthly advance payments.

The organization must check whether the criteria for exemption from paying monthly advances are met at the end of each quarter.

Tax calculated for the reporting period

The tax calculated for the reporting period is the result of multiplying the tax base for the reporting period by tax rate. In the tax return, the amount of tax calculated for the reporting period is reflected on Sheet 02 on line 180, including to the federal budget - on line 190, to the budget of a constituent entity of the Russian Federation - on line 200.

Thus, these lines reflect the amounts of tax calculated for the reporting period on an accrual basis:

a) for option 1 – for the first quarter, half a year, 9 months;

b) for the 2nd option - for January, for 2 months (January-February), for 3 months (January - March), etc.

Procedure for calculating monthly advances (for option 2)

For taxpayers who have selected a reporting period "month on a cumulative basis" monthly advance payment is the amount of income tax calculated from the actual profit for the current month. The specified amount is calculated on Sheet 02 of the tax return for the current reporting period as follows:

1) on line 180 (190, 200) reflect the income tax calculated for the reporting period;

2) on line 210 (220, 230) reflect the income tax calculated for the previous reporting period. To do this, transfer the indicators from line 180 (190, 200) of the previous declaration to the specified line;

3) lines 270 (page 190 – page 220) and 271 (page 200 – page 230) reflect the amount of tax calculated for the current month (monthly advance payment).

Tax calculated for the quarter

Taxpayers for whom the reporting period is “first quarter, half year, 9 months”, determine the amount of tax calculated for the quarter in order to calculate the monthly advance payments that will have to be paid in the quarter following the expired reporting period.

Tax for the quarter is calculated based on tax returns. To do this, from line 180 (190, 200) of the declaration for the reporting period, the indicators of lines 180 (190, 200) of the declaration for the previous reporting period are subtracted.

For example, line 180 of the declaration for the 1st quarter reflects the amount of calculated tax in the amount of 2,400,000 rubles, and the same line of the declaration for the half-year - 4,000,000 rubles. This means that income tax for the 2nd quarter is 1,600,000 rubles. (4,000,000 – 2,400,000).

Procedure for calculating monthly advances (for option 1)

During the 1st quarter, the same monthly advance payments are made as in the 4th quarter of the previous tax period. The calculation of monthly advances is made in the declaration for 9 months of the previous year and is reflected on lines 320 (total), 330 (federal budget) and 340 (budget of a constituent entity of the Russian Federation) of Sheet 02 of this declaration.

Monthly advances payable during the 2nd quarter are calculated as 1/3 of the income tax for the 1st quarter of the current year, calculated from the profit actually received for the 1st quarter.

For example, the amount of calculated tax for the 1st quarter is 2,400,000 rubles, including 240,000 rubles to the federal budget, 2,160,000 rubles to the budget of a constituent entity of the Russian Federation. The declaration for the 1st quarter reflects the amounts of advance payments payable to the budget in the 2nd quarter: on line 290 - 2,400,000 rubles, on line 300 - 240,000 rubles, on line 310 - 2,160,000 rubles. Accordingly, during the 2nd quarter it will be necessary to pay 800,000 rubles monthly, including 80,000 rubles to the federal budget and 720,000 rubles to the budget of the constituent entity of the Russian Federation.

Monthly advances payable during the 3rd quarter are calculated as 1/3 of the profit tax for the 2nd quarter of the current year, calculated from the profit actually received for the six months minus the profit tax for the 1st quarter.

Monthly advances payable during the 4th quarter are calculated as 1/3 of the profit tax for the 3rd quarter of the current year, calculated from the profit actually received for 9 months minus the profit tax for the half year.

The procedure for calculating advances payable to the budget for the reporting period (for option 1)

Due to the fact that during the current quarter the taxpayer pays monthly advance payments calculated by calculation, when determining the amount of tax due for additional payment to the budget (or reduction) at the end of the reporting period, the following should be taken into account:

tax amounts, accrued for the previous tax period (lines 180, 190 and 200 of Sheet 02 of the previous tax return);

(i) monthly advance payments, accrued on lines 290, 300 and 310 of Sheet 02 of the previous tax return.

Note! You have to take it accrued in the declarations of the amount, regardless of what amount of advances was actually transferred to the budget.

For example, a tax of 400,000 rubles was charged to the federal budget for six months. (line 190 of Sheet 02 of the declaration for 6 months), for the 1st quarter - 240,000 rubles. (line 190 of Sheet 02 of the declaration for the 1st quarter), advance payment for the 2nd quarter - 240,000 rubles. (line 300 of Sheet 02 of the declaration for the 1st quarter). As a result, the amount of tax to be reduced was 80,000 rubles. (400,000 – 240,000 – 240,000), which should be reflected on line 280 of Sheet 02 of the half-year declaration.

The corresponding lines of declarations for 9 months and a year are filled out in the same way. But when filling out the declaration for the 1st quarter, data on monthly advances is taken from lines 320, 330 and 340 of Sheet 02 of the declaration for 9 months of the previous year.

The procedure for filling out the lines of Sheet 02 of the income tax return regarding the calculation of tax for additional payment (reduction) and advance payments is given in Table 1.

Section 1.1 reflects, by budget, the amount of tax to be paid additionally (lines 040,070) or reduced (lines 050, 080). Data from Sheet 02 lines is transferred to these lines: 270 and 271 - for additional payment, 280 and 281 - for reduction.

Section 1.2 reflects the amounts of monthly advance payments calculated by calculation. Lines 120, 130 and 140 are 1/3 of the amount reflected on line 300 of Sheet 02. Lines 220, 230 and 240 are 1/3 of the amount reflected on line 310 of Sheet 02.

In the 9-month declaration, taxpayers fill out two sections 1.2:

One – for advance payments for the 4th quarter of the current year;

The second is for advance payments for the 1st quarter of the next year.

In this case, only in the declaration for 9 months it is necessary to fill in the field “Quarter for which monthly advance payments are calculated (code).” For the 4th quarter of the current year, the code is “24”; for the 1st quarter of the next year, the code is “21”. Accordingly, section 1.2 is not included in the declaration for the 4th quarter.

The procedure for filling out sections 1.1 and 1.2 is presented in Table 2.