The tax legislation of the Russian Federation provides for the calculation and payment of advance payments for income tax. Payments are calculated on an accrual basis in accordance with stat. 286, and the procedure and timing of repayment of obligations to the budget are indicated in stat. 287 NK. This article explains in detail how to correctly calculate advance payments for income tax.

The tax period for determining profit is the calendar year, and the reporting period is quarter, half-year and 9 months. By calculating the exact amount payable for the current period, the company can reduce the total amount of taxes by the values ​​​​for previous periods. Taxpayers need to remember that late transfer of advance payments to the state leads to the collection of penalties, arrears and penalties.

The Tax Code of Russia provides for 3 options for advance payments for enterprises:

1. Quarterly – calculated and paid according to data tax accounting for reporting periods, the final amount is calculated based on the results of the calendar year. This option is not available to all companies, but only to those whose quarterly revenue does not exceed RUB 15,000,000. for the past 4 quarters: VAT is not included in the amount (stat. 286 clause 3).
2. Monthly according to the values ​​of the previous quarter - paid within the quarter in the manner provided for in clause 2 of the statute. 286 taking into account the amounts of previous periods. The calculation is made by quarter, half year, 9 months, year.
3. Monthly payments based on actual profit data are calculated and paid subject to prior notification of the Federal Tax Service - until December 31 of the previous year. The tax is calculated based on actual operating results using approved rates. Amounts payable are calculated taking into account advances already accrued. During one tax period, an enterprise does not have the right to switch to another tax calculation option (stat. 286, paragraph 2 of the Tax Code).

Monthly advance payments for income tax are beneficial from the point of view of optimizing the tax burden for companies whose work is characterized by instability, seasonality, and fluctuations in commercial activity.

Income tax advances: how to calculate

Calculation using the first method usually does not cause difficulties for accountants. The calculation is performed on a cumulative basis for 1 quarter, half a year, 9 months, and a year. Taxes are paid quarterly minus accrued amounts for previous periods. Formula for determining advance payment:

Advance amount for the current period = Taxable base amount x 20% – Advance amounts for the previous period

The second method involves paying advance amounts within the current quarter, based on the data of the previous period. And here, when making calculations, accountants often have difficulties - which quarter should be taken into account and what to do if the resulting value is negative? When calculating, it is necessary to apply the rules of clause 2 of the statute. 286:

• Advances in 1st quarter = Advance payment for 4 sq. last year.
• Advances in Q2 = Advance payment for 1 sq. current period / 3
• Advances in Q3 = (Advances for the current half-year – Advances for the 1st quarter of the current period) / 3
• Advances in Q4 = (Advances for the current 9 months – Advances for the current half-year) / 3

Important! If after the calculation you receive a value with a “–” sign or zero, you do not need to pay tax (stat. 286, clause 2).

Calculation of advance payments for income tax - example

Let’s assume that enterprise A transfers profits in monthly payments and received the following indicators in 2016-2017:

• In 9 months 16 - 600,000 rubles, including federal - 60,000 rubles, regional - 540,000 rubles.
• For 2016 - 1,100,000 rubles, including federal - 110,000 rubles, regional - 990,000 rubles.
• For 1 sq. 17 - 360,000 rubles, including federal - 54,000 rubles, regional - 306,000 rubles.

• For 1 sq. The amount of advance payments for the 4th quarter is taken. 2016, that is = 1,100,000 – 600,000 = 500,000 rubles. The company is required to transfer only 166,667 rubles per month.
• Since in fact the tax per 1 sq. turned out to be less, the enterprise overpaid the state 140,000 rubles, which will be counted when paying tax for the first half of 2017.
• For the half-year (for the 2nd quarter) of 17, advance payments are required, based on 360,000 / 3 = 120,000 monthly. Since there is an overpayment, the accountant does not pay anything in April; in May he transfers 20,000 rubles. (140,000 - 120,000), and in June pays the full amount of 120,000 rubles.

Further calculations of advances on profits in 2017, the revenue limit for the quarterly payment method is 15 million rubles. per quarter, are made according to the general procedure. That is, for the 3rd quarter, based on the amounts for the 2nd quarter, and for the 4th quarter, based on the amounts for the 3rd quarter. Enterprises that pay trade fees have the right to reduce advance deductions on profits by the amounts actually transferred trade tax to the consolidated regional budget (stat. 286, clause 10).

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Monthly advance payments for income tax are calculated in the manner established by clause 2 of Art. 286 Tax Code of the Russian Federation. Let's look at the general algorithm and give an example of calculating an advance payment for a month, and also talk about the features of using this procedure in some non-standard situations.

Algorithm for determining the amount of monthly advance payment

On a quarterly basis, the taxpayer calculates the amount of the advance on profits based on data obtained from the actual results of work for the period from the beginning of the year. However, at the same time (if he does not use the right to pay advances only quarterly), he must make payments ahead of this calculation, made monthly on time.

To determine the amount of such payments, clause 2 of Art. 286 of the Tax Code of the Russian Federation establishes the following dependencies:

• monthly advance payment in the first quarter current year equal to the monthly advance payment in the fourth quarter of the previous year;
• the monthly advance payment paid in the second quarter is equal to 1/3 of the quarterly advance payment for the first quarter of the current year;
• the monthly advance payment paid in the third quarter is equal to 1/3 of the difference between the advance payment for the six months and the advance payment for the first quarter;
• The monthly advance payment paid in the fourth quarter is equal to 1/3 of the difference between the advance payment for 9 months and the advance payment for six months.

Trade tax payers can reduce advance payments of income tax by the amount of trade tax actually paid in relation to the consolidated budget of a constituent entity of the Russian Federation (clause 10 of Article 286 of the Tax Code of the Russian Federation).

Read about where and for whom the trade tax applies in this material. .

What happens to the advance if there is a loss in the quarter?

In one quarter of the tax period, a taxpayer may receive less profit than in the previous one, or a loss. But these circumstances do not exempt the taxpayer from paying monthly advance payments in the current quarter. In such cases, the amount or part of the monthly advance payments paid in the current quarter will be recognized as an overpayment of income tax, which, according to clause 14 of Art. 78 of the Tax Code of the Russian Federation is subject to offset against upcoming payments for income tax or other taxes; for repayment of arrears, payment of penalties or refund to the taxpayer.

If the calculated amount of the monthly advance payment turns out to be negative or equal to 0, then monthly advance payments in the corresponding quarter are not paid (paragraph 6, paragraph 2, article 286 of the Tax Code of the Russian Federation). A similar result obtained based on the results of the third quarter leads to the absence of payment of advances in the fourth quarter of the current year and the first quarter of the next.

Calculation of advance payments during reorganization and when changing the payment procedure

In the event of a reorganization of a taxpayer, during which another entity, the amount of the monthly advance payment on the date of reorganization is calculated without taking into account the performance indicators of the joining organization (letter of the Ministry of Finance of Russia dated July 28, 2008 No. 03-03-06/1/431).

If a taxpayer changes the procedure for calculating advances, moving from monthly determination of them from actual profit to monthly payments calculated quarterly, then this can only be done from the beginning of the new year (paragraph 8, paragraph 2, article 286 of the Tax Code of the Russian Federation), notifying the Federal Tax Service no later than 31 December of the year preceding the change. The amount of the monthly payment that will have to be paid in the first quarter, in this case, will be determined as 1/3 of the difference between the amount of the advance calculated based on the results of 9 months and the amount of the advance payment received based on the results of the half-year in the previous year (paragraph 10 p. 2 Article 286 of the Tax Code of the Russian Federation).

To learn about the timing of advance payments, read the article “What is the procedure and deadlines for paying income tax (postings)?” .

Example of calculating advance payments

Quarterly advance payments calculated based on the results of the reporting periods of the previous year for the Kvant organization amounted to:

• for half a year - 700,000 rubles;
• for 9 months - 1,000,000 rubles.

In the current year, advance payments based on the results of reporting periods (quarterly) amounted to:

• for the first quarter - 90,000 rubles;
• a loss was incurred for the half-year, as a result of which the advance payment at the end of the half-year was equal to zero;
• for 9 months - 150,000 rubles.

It is necessary to determine the amount of the monthly advance payment that the Kvant organization should pay in each quarter of the current tax period and the first quarter of the next year.

Solution

1. The monthly advance payment payable in the first quarter of the current year is equal to the monthly advance payment that was paid by the Kvant organization in the fourth quarter of the previous year (paragraph 3, paragraph 2, article 286 of the Tax Code of the Russian Federation). Its calculation is carried out in the following order:

(1,000,000 rub. - 700,000 rub.) / 3 = 100,000 rub.

Consequently, in January, February and March, the Kvant organization pays 100,000 rubles each. advances, distributing them among budgets in the required proportion.

Since at the end of the first quarter the actual amount of the advance payment, determined based on the tax rate and the tax base calculated on an accrual basis, amounted to 90,000 rubles, the organization incurred an overpayment of tax in the amount of 210,000 rubles. (RUB 100,000 × 3 - RUB 90,000).

2. Monthly advance payment due in the second quarter of the current year: RUB 90,000. / 3 = 30,000 rub.

The Kvant organization calculated monthly advance payments calculated for the second quarter in the tax return for the first quarter.

Due to the presence of an overpayment based on the results of the first quarter (RUB 210,000), the overpaid amount was offset against the monthly advance payments for the second quarter.

Thus, the overpayment at the end of the second quarter amounted to 120,000 rubles. (RUB 210,000 - RUB 30,000 × 3).

3. The Kvant organization did not pay monthly advance payments in the third quarter (July, August, September), since the difference between the quarterly advance payment for the half-year and the quarterly advance payment for the first quarter of the current year was negative (0 - 90,000 rubles = - 90,000 rubles) (paragraph 6, clause 2, article 286 of the Tax Code of the Russian Federation).

4. Quarterly advance payment for 9 months in the amount of 60,000 rubles. credited towards the overpayment.

5. Monthly advance payment due in the fourth quarter of the current year and the first quarter of the next year:

(150,000 rub. - 0 rub.) / 3 = 50,000 rub.

Thus, in October, November and December of the current year, as well as in January, February and March of the next year, the amount of monthly advance payments will be 50,000 rubles. Since the Kvant organization has overpaid taxes, monthly advance payments can be offset.

Results

The rules for determining the amount of monthly advances paid on profit are established by the Tax Code of the Russian Federation and are described in relation to each quarter. This value is determined for each subsequent quarter by the amount of actually calculated tax attributable to the previous quarter. The monthly advance is taken from this amount as 1/3. Receiving a loss at the end of a quarter eliminates the need for advance payments in the following quarter.

The current version of the Tax Code of the Russian Federation provides for several options for paying corporate income tax (NGO). Thus, officials determined that in addition to the main payment based on the results of the tax period (calendar year), organizations are required to pay quarterly and (or) monthly advance payments for income tax. In addition, legislators have established criteria for determining the frequency of payments.

By general conditions The frequency of transfer of advance payments for income tax 2019 is determined by the volume of income for the previous four quarters. For example, in order for an organization to determine how to pay in the 1st quarter. 2019 - once a month or quarter, you will need to analyze income for the entire 2018, that is, for all four quarters.

If income for the previous four quarters did not exceed 60 million rubles, then only quarterly advance payments for income tax are mandatory. Moreover, there is no need to inform the Federal Tax Service about the frequency of tax calculations. If the amount of income increases, the Federal Tax Service has the right to send a notification about the need for monthly transfers.

If the profit exceeds 60 million rubles for the last 4 quarters, then you will have to pay tax in advance, and monthly. Or the organization has the right to pay income tax monthly, based on actual income, but in this case it will have to submit a monthly tax return.

Please note that the chosen method of transferring funds to the budget will have to be specified in the accounting policy. You can change the payment frequency only from the beginning of the calendar year. To switch, you will have to notify the Federal Tax Service.

Exceptions for state employees

Russian budgetary institutions have significant advantages in calculating advance payments for income tax. Thus, officials determined that all budgetary or autonomous organizations have the right to transfer NGOs in advance once a quarter. Moreover, the total amount of income for the previous four quarters does not matter.

If a budgetary institution is a theater, library, museum or concert organization, then such entities have the right to transfer taxes on profits only once a year, based on the results of the tax period. That is, theaters, museums, libraries and concert organizations are exempt from calculating and paying quarterly and monthly advances.

But government institutions were less fortunate. If a government-type organization is obliged to pay NGOs, then the frequency of payments for this tax obligation is determined by general principles. That is, depending on the total amount of income received in the previous four quarters.

How to calculate the advance amount

Monthly advances for government institutions and non-profit organizations calculate using the formula:

It should be noted that the calculation for the 1st quarter of the year is similar to the calculation of the amounts of obligations for the 4th quarter. the previous year. What does it mean? For example, an institution does not have to make separate calculations of monthly advances for 1 sq.m. 2019, it is permissible to make calculations based on Q4 amounts. 2018

For other quarters, calculations are made differently. A special calculator for advance payments for income tax is used, the formulas for it are:

If the resulting settlement amount is zero, then there is no need to transfer funds to the budget. If there is an overpayment, the amount paid in excess is automatically credited to current payments.

When to pay an advance in 2019

All taxpayers are required to pay funds to the budget on time. Thus, in 2019, the following deadlines are established for the payment of tax advances:

The first advance payment of income tax is due in the first quarter of 2017. This deadline falls on January 30th. In our article, prepared by berator experts, we will recall what payments a company, including a newly formed one, must pay to the budget for income tax.

A company can make tax advances either quarterly or monthly. The specific order depends on:

• on the amount of revenue;
• from the company's accounting policies.

If the revenue does not exceed 60,000,000 rubles, the company has the right to pay only quarterly advance payments, and there is no need to report this method to the tax office.

If revenue exceeds 60,000,000 rubles, then you can pay:

• quarterly and monthly advance payments during the quarter;
• monthly advance payments based on actual profits.

The chosen method must be reflected in the accounting policy.

You can change the method of paying advance payments for income tax only from the new year by notifying the tax office no later than December 31.

Quarterly advance payments for income tax

Quarterly advance payments must be made by companies whose sales revenue over the past four quarters on average did not exceed 15,000,000 rubles (clause 3 of Article 286 of the Tax Code of the Russian Federation as amended by Law No. 150-FZ of June 8, 2015). This means that if in 2016 the average sales revenue for each quarter did not exceed 15,000,000 rubles (60,000,000 rubles for the entire year), then you can refuse to pay monthly advance payments for income tax from the first quarter of 2017. A notification must be submitted to the tax office before December 31 of the previous year.

By general rule To pay quarterly advance payments for income tax, it is necessary to take into account the consecutive four quarters preceding the period for filing the relevant tax return. That is, the calculation of 15,000,000 rubles does not include the current quarter, based on the results of which the company submits a declaration.

When determining the average value of sales income for the previous four quarters, sales income for each quarter is summed up. After this, the received amount is divided into four (letters of the Ministry of Finance of Russia dated December 24, 2012 No. 03-03-06/1/716, dated September 21, 2012 No. 03-03-06/1/493).

Advance payment of income tax for the previous quarter must be made no later than the 28th day of the month following this quarter.

Regardless of the amount of revenue, quarterly advance payments are paid (clause 3 of Article 286 of the Tax Code of the Russian Federation):

• permanent representative offices of foreign companies;
• non-profit organizations that do not have income from commercial activities;
• autonomous institutions;
• budgetary institutions. From January 1, 2014 - budgetary institutions, with the exception of theaters, museums, libraries, and concert organizations. Theaters, museums, libraries, concert organizations that are budgetary institutions do not calculate or pay advance payments for income tax from this date;
• parties to the agreement on joint activities(in terms of tax on income received from this activity);
• investors in production sharing agreements (in terms of tax on income received from this activity);
• companies that have transferred their property to trust management (in terms of tax on income received from this activity).

The amount of the quarterly advance payment for income tax is calculated based on actual profit. In this case, the formula is used.

Formula for calculating quarterly advance payment for income tax

If the profit for a given reporting period is less than for the previous one, the advance payment does not need to be transferred.

Monthly advance payments for income tax

All other companies are required to make advance payments monthly. There are two ways to pay monthly advance payments:

• based on the tax amount for the last quarter;
• based on actual profit for the month.

The company itself chooses the tax payment option, writes it into its accounting policy and applies it throughout the year.

Based on the tax for the last quarter

Companies that use this method, must transfer advance payments for income tax no later than the 28th day of each current month, that is, in advance. For example, an advance payment for January must be paid by January 28th.

The amount of the monthly advance payment is equal to:

• the amount of the monthly advance payment for the fourth quarter of the previous year – in the first quarter of the current year;
• 1/3 of the advance payment amount for the first quarter of the current year – in the second quarter of the current year;
• 1/3 of the difference between the amount of the advance payment for the first half of the year and for the first quarter of the current year - in the third quarter of the current year;
• 1/3 of the difference between the amount of the advance payment for nine months and for six months - in the fourth quarter of the current year.

At the end of the quarter, the company compares the amount of tax calculated from actual profits with the amount of monthly advance payments.

If the tax is more than the amount of advances, then at the end of the quarter it will have to be paid. This must be done before the 28th day of the month following the reporting quarter.

If the tax turns out to be less than the amount of advances, then an overpayment will occur. The company can offset it against upcoming tax payments or return it to its current account.

If a company switches from paying monthly advance payments based on actual profits to paying monthly advance payments during the reporting period, the tax office must be notified of this no later than December 31 of the year preceding the year of transition. The amounts of advances paid in January-March under this procedure for paying advance payments will be equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months of the previous tax period. This rule is effective from January 1, 2015.

Based on actual profit for the month

According to this method, the company immediately calculates the amount of advance payments for income tax based on the actual profit received for each month.

The advance payment for the previous month must be paid by the 28th of the next month.

If next year you want to switch to making monthly advance payments based on actual profits, you must notify the tax office of your decision. This must be done before December 31 of the current year.

How does a newly created organization pay advance payments?

A newly created organization can pay advance income tax payments in two ways.

Method 1. Advance payments based on quarterly results.

To pay advance income tax payments in this way, you do not need to notify the tax office.

If the company was established in December, then the first quarterly payment should be calculated based on the profits received from December to March. It must be paid no later than April 28 (clause 2 of article 55, clauses 1, 2 of article 285 of the Tax Code of the Russian Federation).

Starting from the sixth quarter of the company’s existence, it applies general order payment of advance payments. For a company created in June, the general procedure for making advance payments applies starting from the third quarter of the year following the year of creation.

Method 2. Advance payments based on actual profits.

In the first month of existence, you must send a notification to the tax office about this method of paying advance payments for income tax. If the company was established in December, then the first payment should be calculated based on the profits received in December and January of the following year. It must be paid no later than February 28 (clause 2 of article 55, clauses 1, 2 of article 285 of the Tax Code of the Russian Federation). The declaration will also have to be submitted monthly (clause 3 of Article 389 of the Tax Code of the Russian Federation).

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Practical encyclopedia of an accountant

All changes for 2018 have already been made to the berator by experts. In answer to any question, you have everything you need: an exact algorithm of actions, relevant examples from real life accounting practice, postings and samples of filling out documents.

How to calculate advance payments for income tax?

Each person is obliged to pay the state a certain tax on his profit: salaries, scholarships, entrepreneurial activity. These funds go to the needs of the state and the residents themselves: provision of hospitals, schools, administration, scientific research, military and cultural needs. Payments occur after the end of the quarter or tax year, and advance payments must also be transferred monthly.

Income tax payers

Income tax is a financial payment from a company to the state; it is levied on all profits received. The latter includes all the money that the company received from its activities, except:

The organization is required to pay tax at least once a year. In this case, the company can choose quarterly reporting. In the latter case, payments will be made every 3, 6 and 9 months. Some people choose monthly reporting. In any case, taxes will be calculated only for a single past period.

There are two calculation methods:

1. Cash: applies if the organization’s average income for every three months does not exceed one million rubles. In this case, only the amounts paid or deposited into the cash register are reflected in tax accounting;
2. Accrual: tax accounting reflects all income and expenses that occurred during a given period, even if the money has not yet arrived/left the cash register.

Example: when selling a product at the end of December, the money was received only at the end of January. In the first case, the company will pay taxes from the amount received in the new year, in the second - in the “old” year.

Advance payments

When and why do you pay an advance?

By law, taxes must be paid at least once a year - before March 28. But if all firms suddenly decide to pay taxes at this time, the government will have a difficult time distributing the budget, and there may be no money left in the treasury by the end of the year. To avoid this, advance payments were developed. They are paid every next month until the 28th: ​​for example, an advance for September must be paid before October 28th.

The advance is calculated every month or every quarter, depending on the choice of the company and its focus. With a monthly advance payment, you must calculate the tax for the past month and pay it before the end of the next month.

In the second case, more complex calculations are carried out. Payments are still paid every month, but you will need to file a report quarterly.

Example. In the 1st quarter, the company paid 150 thousand rubles in tax, therefore, in the 2nd quarter, the monthly advance will be 50 thousand rubles (150 thousand/3).

In the 3rd quarter, the formula will be more complicated: (tax for six months - tax for 1 quarter) / 3. If for six months the amount of taxes was 400 thousand rubles, then payments will be: (400 - 150 thousand) / 3 = 83 thousand.

In the 4th quarter, the formula is as follows: (tax for 9 months – tax paid for six months)/3. With a total amount of 600 thousand rubles, it will be: (600 thousand – 400 thousand)/3 = 67 thousand.

When the next year comes, taxes for last year: (annual tax – tax for 9 months)/3. If the company paid 750 thousand, it will be: (750 thousand – 600 thousand)/3 = 50 thousand rubles.

Total during the year the company will owe (counting starting from April):

If at the end of the year (before the last quarterly advance) it turns out that the company has already paid more than it should have or the profit has gone to zero, then the last quarterly advance will be zero

Who pays the advance

Most firms are required to make advance payments every month, but there are businesses that are allowed to make advance payments quarterly. These include:

1. Organizations whose average income for the four quarters of last year was less than 60 million rubles;
2. Budgetary or autonomous organizations;
3. Organizations that are not associated with commerce and do not have monetary profit from the sale of goods or services;
4. Foreign companies or their branches operating in Russia;
5. Firms in partnerships;
6. Investors of production sharing agreements;
7. Firms that manage property under a trust agreement and receive benefits from it.

All listed companies have the right to pay advance payments quarterly. Some budget institutions (theatres, museums, concert halls and libraries) have the right not to pay an advance at all: they will simply have to pay the tax annually.

If desired, all these institutions can switch to monthly payment, but this can only be done at the beginning of the tax year; the reverse transition will not be possible during the next year. To make the transition, you must notify the tax authority of your desire by the end of December by writing an application and attaching a declaration of income for the previous annual period.

When switching to quarterly payments, the deadlines for depositing funds are:

1. In the 1st quarter – April 28;
2. In the 2nd quarter – July 28;
3. In the 3rd quarter – October 28.

How to fill out the declaration correctly

When filling out a tax return, you must be extremely careful, especially when copying out numbers. You can download the tax return form for corporate income tax using the link below.

How to record income and expenses

It is important to immediately note that some sheets and lines must be filled out only by certain categories of organizations: for example, sheet 05 is filled out only by firms involved in working with securities, and lines 080 and 090 of sheet 02 are filled out by the “Bank of Russia”, and not by the organization.

Sheet 02 is responsible for calculating the tax. The following lines must be filled in:

Where to mark taxes

Lines 210-230 reflect advances paid by the organization:

• 220 And 230 : advances paid to the federal and regional treasuries, respectively;
• 210 : the sum of both advances.

If the organization pays a monthly advance, the lines indicate:

1. The advance amount for the previous period;
2. The amount of monthly payments that were paid for the last quarter.

In lines 240-260, it is necessary to record the taxes paid outside the country - they are counted against the payment of tax in the Russian Federation:

• 250 And 260 : taxes paid outside the country and paid to the federal and regional treasuries, respectively;
• 240 : sum of past values.

The following lines indicate additional payments to budgets:

• 270 – federal. Calculated by the formula: lines 190 – 220 - 250;
• 271 – regional: lines 200 – 230 – 260.

If the results are equal to zero, record it as such. If negative, you need to put a dash and count lines 280 and 281 - reduction to budgets::

• 280 – federal. Formula: lines 220 + 250 - 190;
• 281 – regional. Formula: line 230 + 260 – 200.

Where are the amounts paid in advances recorded?

If the company has chosen monthly advance payments, it needs to fill out the following lines:

• 290 : sum of lines 300 and 310;
• 300 : advance to the federal budget. It is calculated as (line 190 for the current period) – (line 190 for the previous period);
• 310 : regional advance. It is calculated using the same formula, only you need to take the row value 200.

If the numbers are negative or zero, the advance will not be transferred. Also, these lines are not filled in in the annual declaration.

If the advance is calculated monthly or based on data from the previous quarter, you must fill in the following lines:

• 330 And 340 : advances that will be paid in the next quarter to the federal and regional treasuries, respectively;
• 320 : the sum of both advances.

What to write in section 1

The total tax amount is indicated here. In the “OKTMO Code” field, you must write down the territorial code in which the organization is registered. Next in the lines you need to indicate:

• 030 : KBK (Budget Classification Code) for the federal treasury;
• 040 : amount from line 270;
• 050 : amount from line 280;
• 060 : KBK (Budget Classification Code) for the regional treasury;
• 070 : sum from line 271;
• 080 : sum from line 281.

Responsibility for non-payment of advance payment

Advance payments must be paid on time, otherwise certain problems may arise - the tax office has the right to impose penalties for late payments. In this case, no fine will be imposed. However, if the organization has not paid the advance in whole or in part due to a deliberate understatement of the tax base (that is, an unlawful act), a fine of 20% of the unpaid amount will have to be paid.

Penalties will daily increase the amount of debt by 1/300 of the Central Bank refinancing rate available on that day. It is accrued starting from the first day of delay, that is, from the 29th.

First of all, the tax office sends a letter to the company demanding payment of the debt on time. The letter also indicates the total amount. This requirement can be sent within 3 months. If the organization does not respond to the request in any way, within 2 months after last day a decision will be made to recover it.

An advance payment of income tax allows organizations not to shell out large sums at once, and the budget to receive uniform injections into the treasury throughout the year. It is enough for firms to pay a certain amount every month or quarter, and summarize the results at the end of the year. At the same time, you should not delay payments or try to deceive the tax office by recording a smaller amount in the declaration - this can lead to the accrual of penalties and significant troubles.

Advance payments for income tax in 2018: how to calculate

Articles on the topic

Advance payments on profits directly depend on the tax, which the company calculates from income reduced by the amount of expenses (Article 286 of the Tax Code of the Russian Federation). We will tell you in more detail who pays advances on profits in 2018, what payments can be and how to calculate them.

How to calculate advance payments for income tax in 2018: algorithm

Advance payment calculation formula:

tax base x 20% income tax rate

To determine the monthly advance payment for income tax in 2018, the following algorithm is used (see table).

Amount of monthly advance payment for income tax in 2018

Advance payments for income tax do not need to be paid if the company received a negative financial result in the billing period, and the calculated amount of the advance payment is zero or negative.

It is possible that there is a loss in the current quarter, and advances are paid based on the previous quarter. In this situation, an overpayment of income tax results; it can be offset in subsequent periods or returned to the current account.

The amount of the advance payment for income tax in 2018 can be reduced by the amount of the trade tax (clause 10 of Article 286 of the Tax Code of the Russian Federation). This benefit is provided for subjects of a special economic zone (Moscow, St. Petersburg, Sevastopol).

Advance payments for income tax 2018: calculation examples

Example 1. How to calculate the monthly advance payment for income tax in 2018

Stroymontazh LLC paid an advance on income tax in the amount of RUB 850,000 in the 1st quarter of 2018. The actual accrued advance amount for the 1st quarter is RUB 710,000. Let's determine the amount of monthly payments for the 2nd quarter of 2018.

1) Calculate the amount of monthly payments in Q2. 2018
710,000/3 = 236,666.7 rubles.
2) Let’s determine the amount of overpayment of advances for the 1st quarter of 2018.
850,000 - 710,000 = 140,000 rubles.
3) Total advance payments in Q2. 2018:
— April — 96,666.7 rub. (236,666.7 rubles - overpayment of 140,000 rubles)
— May — 236,666.7 rubles.
— June — 236,666.7 rubles.

Example 2. How to calculate an advance payment for income tax in 2018 from actual profit

In 2017, CJSC Detal submitted an application to the tax office to change the procedure for paying advance payments. From January 1, 2018, the company calculates payments based on actual profits. The advance in the 4th quarter of 2017 amounted to 960,000 rubles, the company overpaid 120,000 rubles. based on the results of 2017. Taxable profit in January 2018 - 3,680,000 rubles, February - 4,250,000 rubles, March - 4,730,000 rubles.

We will calculate payments and determine the payment date.

At the end of 2017, the company had an overpayment, we are adjusting the amount of payments:

736,000 - 120,000 = 616,000 rubles. to the listing.

Example 3. How to calculate an advance payment for income tax in 2018 in case of a loss

TekhnoM LLC in the 4th quarter of 2017 paid monthly advances in the amount of 120,000 rubles, accrued - 85,000 rubles. In the 1st quarter of 2018, a loss of RUB 15,000 was received. due to seasonal decline in sales. In the 2nd quarter, a profit of 430,000 rubles was accrued. When they reported for 2017 at the end of the year, there was an overpayment of 35,000 rubles. Let's calculate the amounts of advance payments for the 1st, 2nd, 3rd quarters of 2018.

1) Let's calculate the amount of monthly payments for 1 sq. 2018:
120,000/3 = 40,000 rub.

2) the amount of overpayment on advances for 2017 amounted to 35,000 rubles. (120,000 - 85,000)

3) Final advance payments for 1 sq.m. 2018: Let's calculate advances for 1 sq. 2018:

- January - 40,000 - 35,000 (amount of overpayment) = 5,000 rubles.
— February — 40,000 rub.
— March — 40,000 rub.

3) Calculation of advances for 2 quarters. 2018

In 1 sq. a loss is received - we do not pay the advance.

4) Let's calculate payments for the 3rd quarter of 2018.

in 2nd quarter We didn’t pay advances, but according to the profit received, the accrued advance is 430,000 x 20% = 86,000 rubles. We subtract the accrued profit for the 4th quarter. 2017 - 85,000 rub. In total you need to pay extra for 2 sq. — 1,000 rub.
The amount of monthly payments is 86,000 / 3 = 28,667 rubles.

— July = 28,667 + 1,000 (additional payment for 2 quarters) = 29,667 rubles.

— August = 28,667 rub.

— September = 28,667 rubles.

Example 4. How to calculate an advance payment for income tax in 2018 for newly created organizations

Start LLC was registered in August 2017. The company did not operate in the 3rd quarter. First revenue - 4,100,000 rubles. was formed in the 4th quarter of 2017. In the 1st quarter of 2018, revenue exceeded 15 million rubles.

We will determine whether advance payments need to be made in 2017-2018.

For 3 sq. 2017 - no income, submitting a zero declaration.

In 4th quarter 2017 - we do not pay monthly payments because there was no income.

In 1 sq. 2018 - there are no monthly payments, since in the previous quarter the monthly revenue did not exceed 5 million rubles and for the quarter 15 million rubles (clause 5 of Article 287 of the Tax Code of the Russian Federation).

Since April 2018, Start LLC needs to pay monthly payments based on 1 sq. 2018, since for 1 sq. In 2018, the amount exceeded 15 million rubles (clause 5 of Article 287 of the Tax Code of the Russian Federation).

Deadlines for payment of advance payments for income tax 2018

Quarterly payments 2018

Quarterly and monthly advances

Monthly advances from actual profits

1st quarter— until April 28, 2018;

2nd quarter (half year)— until July 30, 2018;

3rd quarter (9 months)— until October 29, 2018

Until the 28th of every month (including weekends)

Until the 28th day of each month following the reporting period (1, 2, 3 months.)

Newly created organizations transfer advance payments for income tax in 2018 after the end of the full quarter from the date of their registration (clause 6 of Article 286 of the Tax Code of the Russian Federation).

If the new company’s revenue does not exceed 5 million rubles per month (15 million rubles per quarter), advance payments must be transferred once at the end of the quarter. If the revenue is higher, then starting from the next month new company lists monthly payments (clause 5 of Article 287 of the Tax Code of the Russian Federation).

It is important to remember that late advance payments are subject to penalties, so it is better to transfer them on time.

Who pays advance payments for income tax in 2018

The amount of advances for income tax is determined at the end of each reporting period (clause 2 of article 286 of the Tax Code of the Russian Federation). In this case, it is possible different variants payment of an advance payment for income tax in 2018.

Advance tax payments can be made:

1. Quarterly - based on the results of 3, 6 and 9 months (with monthly payment of advances);
2. Monthly - based on the results of each month from the actual profit.
3. Quarterly - based on the results of 3, 6 and 9 months (without monthly payment of advances), if for the previous quarter the revenue did not exceed 60 million rubles (clause 3 of Article 268 of the Tax Code of the Russian Federation).

Who makes what advance payments for income tax in 2018?

Quarterly advance payments

Quarterly and monthly advance payments

Monthly advance payments from actual profits

— Organizations with sales income for the previous 4 quarters of less than 15 million rubles. for each quarter;

— Foreign organizations operating through a permanent representative office in the Russian Federation;

— Budgetary and autonomous organizations;

etc. (full list - Article 286 of the Tax Code of the Russian Federation)

— Organizations with revenue of more than 60 million rubles. for the previous 4 quarters;

— Other organizations not specified in clause 3 of Art. 286 Tax Code of the Russian Federation.

— Any organization can transfer advance payments from actual profits.

Reporting periods - 1st quarter, half a year and 9 months (paragraph 1, clause 2, article 285 of the Tax Code of the Russian Federation).

Such organizations do not pay monthly advances within the quarter.

When calculating quarterly advances, the amounts of monthly payments transferred during the reporting period are taken into account (paragraph 5, paragraph 1, article 287 of the Tax Code of the Russian Federation).

If the company’s sales income for the previous 4 quarters exceeded 15 million, it is necessary to switch to paying monthly advances.

It is necessary to take into account the consecutive 4 quarters preceding the period for submitting the declaration.

If, at the end of the quarter in which the company paid monthly advances, sales revenues are less than the limit, for the next quarter it is automatically exempt from paying monthly advances. There is no need to notify tax authorities.

If an organization in 2018 decided to pay monthly advances based on the profit actually received, it must notify the inspectorate about this no later than December 31, 2016.

During 2018, the company does not have the right to change the system for paying advances on income tax.

An organization can switch to either monthly payments based on actual profits or monthly advances during the reporting period. To change the method of paying advances, you must notify the tax office. no later than December 31 of the year, and the organization will begin to apply new order from the next tax period. In 2017, December 31 is a Saturday, a day off, so the deadline is moved to January 9, 2018.

January 9, 2018— deadline for submitting notification of the transition to monthly income tax payments

Let us remind you that companies that have chosen the method of calculating advances based on actual profits must submit an income tax return every month.

Before changing the method of calculating and paying advances, it is worth assessing the company’s capabilities, because it is possible to return to the previous procedure only in the new tax period.

Changes in income tax 2018:

Advance payments for income tax: calculation features

If over the previous four quarters, sales revenues exceeded an average of 10 million rubles. for the quarter, the farm will have to pay monthly advance payments for income tax (Letter of the Ministry of Finance of Russia dated September 2, 2014 No. 03-03-06/1/43820). We recommend checking whether the organization has the right to make quarterly payments or whether the amounts must be transferred every month.

Procedure for making advance payments

An organization for which the reporting periods for income tax are the first quarter, half a year and 9 months of the calendar year pays quarterly advance payments.

During each reporting period, the company must calculate and transfer monthly advance payments to the budget (clause 2 of Article 286 of the Tax Code of the Russian Federation).

An exception is made for those organizations whose revenue for the previous four quarters did not exceed an average of 10 million rubles. for each of them. Such enterprises pay only quarterly advance payments. The basis for this is paragraph 3 of Article 286 of the Tax Code of the Russian Federation.

Which neighborhoods to take into account

By previous quarters we mean the four consecutive quarters that precede the one in which the company submits the relevant tax return. This is explained by officials in letters from the Ministry of Finance of Russia dated December 24, 2012 No. 03-03-06/1/716, dated September 21, 2012 No. 03-03-06/1/493.

For example, if a farm’s income from sales for the fourth quarter of 2013 and the first, second, and third quarters of 2014 exceeded an average of 10 million rubles. for each period, then from the fourth quarter of 2014 it pays monthly advance payments. It turns out that in order to find out whether the company will lose the right to transfer only quarterly payments from 2015, it will be necessary to check whether the average revenue for the 1st, 2nd, 3rd and 4th quarters of 2014 did not exceed the limit value.

How to calculate average revenue

When calculating the average income of an agricultural enterprise, the following must be taken into account.

1. Only sales revenue, determined in accordance with Article 249 of the Tax Code of the Russian Federation, is included in the calculation. Non-operating income, as well as income listed in Article 251 of the Tax Code of the Russian Federation, are not included in the calculation.

2. The amount of sales revenue is determined minus VAT and excise taxes presented for payment to buyers (clause 1 of Article 248 of the Tax Code of the Russian Federation).

But here the question arises: if the enterprise is an agricultural producer and the bulk of its profit is taxed at a rate of 0 percent, should it include income from the sale of agricultural products in the calculation of average revenue? (The zero rate for income tax can be applied to income from agricultural activities (clause 1.3 of Article 284 of the Tax Code of the Russian Federation)).

It would seem logical to take into account only income from activities taxed at a 20 percent rate. But there is no such rule in the Tax Code of the Russian Federation.

Specialists of the Federal Tax Service of Russia on this issue explained: tax legislation does not provide for a separate calculation of income from sales for the purpose of paying quarterly advance payments for companies conducting several types of activities, taxed at different rates (letter dated April 14, 2010 No. 3-2-14/ ).

Thus, when determining the average revenue for the quarter, all sales income from all types of activities are taken into account.

Rules for calculating advance payments

In accordance with paragraph 2 of Article 286 of the Tax Code of the Russian Federation, monthly advance payments are calculated in the following order:

• in the first quarter of the current year they are equal to the monthly payment of the fourth quarter of the previous year;
• in the second quarter - one third of the quarterly advance payment calculated based on the results of the first quarter of the current year;
• in the third quarter - one third of the difference between quarterly advance payments based on the results of the half-year and the first reporting period;
• in the fourth quarter - one third of the difference between quarterly advance payments for the first 9 months and the first half of the year.

The taxable profit of the farm based on the results of the first quarter amounted to 12,000,000 rubles. The amount of the quarterly advance payment at a rate of 20 percent is equal to RUB 2,400,000. (RUB 12,000,000 x 20%).

The amount of the advance payment for the additional payment for the first quarter is determined as the difference between the quarterly payment (RUB 2,400,000) and the monthly payments paid. It should be noted that in this case the entire amount will be an additional payment, since there were no monthly payments.

The monthly advance payment paid in the second quarter is equal to 800,000 rubles. (RUB 2,400,000: 3).

The tax base for the first half of the year amounted to RUB 30,000,000.

The quarterly advance payment is equal to RUB 6,000,000. (RUB 30,000,000 x 20%).

This means that the amount of additional payment for the six months will be 1,200,000 rubles. (6,000,000 rub. – 2,400,000 – 800,000 rub. x 3).

The monthly advance payment in the third quarter is equal to RUB 1,200,000. ((RUB 6,000,000 – RUB 2,400,000) : 3).

Taxable profit for 9 months amounted to RUB 41,000,000.

Then the quarterly advance payment is equal to RUB 8,200,000. (RUB 41,000,000 x 20%). It turns out that the farm will have an overpayment in the amount of 1,400,000 rubles. (RUB 8,200,000 – RUB 6,000,000 – RUB 1,200,000 x 3).

Monthly advance payments must be transferred no later than the 28th day of each month of the reporting period, and quarterly payments must be made no later than 28 calendar days from the end of the corresponding period (clause 1 of Article 287 of the Tax Code of the Russian Federation).

Advance payments based on actual profit

We should also not forget that the Tax Code of the Russian Federation provides for another method of paying advance payments for income tax. (Read about the possibility of accounting for certain expenses for profit tax purposes in the material “Paying income tax: an official explains” (No. 7, 2014)).

In accordance with paragraph 2 of Article 286 of the Tax Code of the Russian Federation, an enterprise has the right to transfer monthly advance payments based on the actual profit received. It is possible to switch to this payment option only from the beginning of the tax period. The organization is obliged to notify inspectors of this no later than December 31 of the year preceding the year in which it is planned to switch to these payments (clause 2 of Article 286 of the Tax Code of the Russian Federation).

Then the reporting periods for the company will be one month, two months, three months, and so on until the end of the tax period (clause 2 of Article 285 of the Tax Code of the Russian Federation).

The amount of the advance payment in this case is determined based on the tax rate and the actual profit received, which is calculated on an accrual basis from the beginning of the year to the end of the corresponding month (clause 2 of Article 286 of the Tax Code of the Russian Federation). In this case, previously accrued advance payments must be taken into account.

The payment must be transferred no later than the 28th day of the next month (clause 1 of Article 287 of the Tax Code of the Russian Federation).

The inconvenience of this method is that it is necessary to fill out a tax return every month and submit it to the inspectorate no later than 28 calendar days from the end of the corresponding reporting period (clause 3 of Article 289 of the Tax Code of the Russian Federation).

Filling out the declaration

As for filling out the income tax return, for farms that meet the requirements of Article 346.2 of the Tax Code of the Russian Federation, it has its own characteristics. Agricultural producers who have not switched to paying the Unified Agricultural Tax for activities related to the sale of produced (as well as processed) agricultural products, submit as part of the declaration subsections 1.1 and 1.2 of Section 1, Sheet 02, appendices No. 1-5 to Sheet 02 with code “2” - agricultural commodity producer (clause 1.5 of the Procedure approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/).

It turns out that there can be two sheets with the indicated sections in the declaration. One with code “2” to reflect information on activities related to the production of agricultural products, and the second with code “1” for data on other types of activities, if they are conducted by the enterprise.

When calculating average income for the purpose of making advance payments, an agricultural enterprise must take into account the entire amount of revenue received. Even one that is subject to zero income tax.

Advance payments are an advance payment of income tax. They are listed throughout the calendar year. Depending on the type of payer and the calculation procedure, contributions can be transferred at the end of the quarter or monthly. The calculation of advances for income tax is regulated by norm 286 of the Tax Code of the Russian Federation, where 3 ways to partially pay the obligatory payment to the budget:

1. At the end of the reporting period with the calculation of preliminary contributions. Typically used large companies in the industrial sector.
2. Monthly based on the calculation of the actual income received. This right can only be used after notifying the tax authority within the specified period.
3. At the end of the period with one-time payment of contributions per quarter. Suitable for companies with profits of up to 60 million rubles over four quarters.

Methods for calculating advance payments

Transfers for each month

The transfer of part of the tax once every 30 days is the responsibility of the company in the following cases:

1. If the profitability for 4 quarters rose above the average value of 15 million rubles for three months.
2. If the inspection has not been notified of the application of the calculation of the income received.

The calculation of monthly advance payments for income tax is accompanied by the submission of declarations at the end of the established reporting period. They are the 1st quarter, six months and 9 months. Payment is made once a month, and documents are submitted only quarterly. The calculation occurs in the following order:

1. The advance payment at the beginning of the 1st quarter of the new period is equal to the monthly payment in the 4th quarter of the previous year. When a loss occurred during 9 months of the previous period, payments for the first 3 months of the new year are not transferred. The advance amount will be zero.
2. The monthly amount in the 2nd quarter is 3 parts of the quarterly advance for 1 three-month period of the current year.
3. In the 3rd quarter, the contribution is 1/3 of the difference between the half-year payment and the advance for the 1st quarter.
4. In the 4th quarter, the size of the transfer is equal to the 3rd part of the difference between the tax paid for 9 months and half a year.

The tax must be transferred to the budget no later than the 28th of the month. For example, in the 2nd quarter the fee must be paid by April 28, May 28, and so on. Each amount will be a third of the total payment for the quarter. When the payment is not divided into equal parts, the balance is added to the tax for the last quarterly month.

For a three-month period, the total amount is calculated based on income, expenses incurred and interest rate. If the advance payment exceeds total amount for 3 months, you need to transfer an additional payment. Such payment is made until the 28th day of the month following the control period.

Calculation of advance payment based on the results of each reporting period

Payments per quarter

For companies that pay advances only once a quarter, the reporting periods are the 1st quarter, 6 and 9 months of the current year. When making a quarterly payment of part of the tax, they are exempt from paying to the budget on a monthly basis. The determining criterion giving the right to such a calculation is the level of income. When, based on the results of consecutive 4 quarters average value profits did not exceed the threshold of 15 million rubles. Such enterprises also include:

• organizations with budget funding. The exceptions are libraries, concert venues, theaters, which do not pay advances;
• foreign companies with representative offices in Russia;
• non-profit firms without making a profit from the sale of goods or provision of services;
• companies participating in simple partnerships;
• investors under a production sharing agreement;

The company may become obligated to pay preliminary amounts every 3 months at any time, as soon as the profitability for 4 quarters does not reach 60 million rubles. Therefore, the transition may occur in the middle of the year. The exception is the calculation of preliminary payments on revenue already received, when the transition, for example, only from the beginning of a new period.

1. Calculation for one quarter. The payment amount for 3 months is calculated by multiplying the tax base by the established profit rate. This calculation is applied every quarter. The basis for the calculation is the profit received, calculated as income reduced by expenses incurred.
2. Calculation with increasing results. At the end of 6 months, 9 months and a year, the need to determine the amount of additional payment is added to the calculation. First you need to calculate all the tax for the period for the report. Each time its size is determined at the beginning of the year by the growing total. The previously deposited amount is subtracted from the result obtained. The advance calculated in this way is paid to the budget. All calculations are made only within one annual period.

For convenient calculation of advance payments for income tax, a table is compiled reflecting data on the tax basis, time periods and amounts transferred for each quarter. When, at the end of the year, a loss appears instead of income, the amount of the preliminary payment will be zero. Previously paid contributions are considered an overpayment. They can be returned to the taxpayer and taken into account in subsequent periods, as well as credited towards the repayment of penalties and penalties. Returns can only be issued within a 3-year period. If you miss the deadline, you will have to submit an application to the arbitration court.

There is one deadline for transferring the contribution and submitting a declaration - no later than 28 days after the end of the control period. If the day is a weekend or falls on a holiday, the deadline is set to the next weekday. Tax payment for the entire period must be paid by March 28.

Payment based on actual income

The company has the right to use the procedure for transferring contributions based on the income actually received. The reporting periods are consecutive months. The 11th month is the last. After this, a declaration is sent for the entire period. Payment of monthly contributions does not exempt the company from the general quarterly calculation. Each time the payment is determined by the increasing total from the 1st day of the period, including the month of calculation. All previous advances made to the budget reduce the newly calculated amount for the new month.

To switch to paying preliminary payments by month, taking into account the income received, the payer submits a notification to the inspectorate before December 31. If the notification is submitted on time, the transfer procedure will change from the new tax period. You are not allowed to change your payment method during the year.

The law does not establish the obligation to notify the inspectorate of a return to the generally established procedure for calculating advance payments. However, the Ministry of Finance recommends that payers notify the government agency of the change by sending a notification in any form. When changing the procedure for paying contributions on profit, it must be reflected in the company's accounting policy.

Transfers for the first quarter are carried out in the following order:

• tax for the first month - paid until February 28;
• for a period of 2 months until the end of March, taking into account payment in January;
• for the quarterly period, payment is due until April 28. The amount of tax paid for the first 2 months is deducted.

Newly formed companies can use calculations based on actual income only from the next month of their registration. The rule of changing the method only from the new tax year does not apply to them. New company is obliged to submit a notification of the application of such a calculation, calculate and pay the advance for the month in which it was created, and file a declaration.

Tax calculation for the year based on the results of the tax period

Sanctions for violation of transfer deadlines

In Art. 75 of the Code establishes penalties for paying payments late. The unpaid amount may be recovered from the company's accounts or from its property.

Claims for the unpaid portion of the tax are sent in advance. It reflects the amount of debt and the period for its repayment. The claim can be made within 3 months from the date of discovery of the debt. When the period for repayment has expired, the inspectorate has the right to forcibly collect the unpaid amount. Collection is carried out within 2 months.

On this moment There is no liability for violation of the procedure for calculating or failure to make budget advances. Therefore, no penalty will be charged.