Tax return checkpoints. New income tax return: what has changed? Annex 2 to sheet 02 line 301

When filling out an income tax return, an accountant can face difficulties. The complexity of filling out its lines raises many questions even among the most experienced accountants, so let's try to understand the features of filling out line 010 of Appendix 2 to sheet 02 of the income tax return.

Features of filling in line 010 of Appendix 2

The second appendix to sheet No. 02 is intended to summarize all types of expenses that were incurred in the course of the business activities of the enterprise. That is, all types of costs (direct and indirect) are accumulated here, for which the total income of the enterprise is then reduced.

Line 010 "Direct costs" is one of the main cost items of the declaration, since it determines the amount of income tax that will be paid by this enterprise in the future. Line 010 displays direct costs that occur in the production and sale of products.

Direct costs include:

• purchase of materials that are used in the production of finished products and goods;
• salary of employees of the company who take part in the production and sale of these products;
• contributions to insurance funds for the salaries of employees of the main production;
• depreciation of production equipment and others.

When filling out line 010, you need to understand that each amount of costs must have documentary evidence and the validity of their implementation.

Filling in line 010 of Appendix 2 to sheet 02 of the declaration is possible if three conditions are met:

1. Cost accounting is carried out only on an accrual basis;
2. No work-in-progress (20 monthly account closures);
3. At the end of the month, there are no remnants of unsold finished products.

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If one of these conditions is not met, it is impossible to carry out separate tax accounting for this indicator.

In order to fill in line 010 of Appendix 2 to sheet 02 of the declaration, it is necessary to generate an Account Analysis report 20. The amount of the debit turnover of this account with the credit of accounts 02, 10, 69.1, 69.2, 69.3 will be an indicator of the direct costs of the enterprise.

Sheet 02 is one of the most important documents of the declaration, since it is its indicators that affect the size of the tax base of the enterprise. During the tax audit of the declaration, tax officials often study not only the amount of profit received, but also the amount of costs incurred. It is necessary to approach the completion of this application with special responsibility so that in the future you do not have to submit an adjustment calculation or an explanatory note to Appendix No. 2 of sheet 02.

An example of filling out the second application to sheet 02

For example, in 2016 Fundament LLC incurred the following costs:

The essence of the operation	Amount, rub. (without VAT)
Acquired materials necessary for the production of finished products	100 000
Spent on fuel and energy costs (these types of costs are indirect, according to the requirements of the accounting policy of the enterprise)	60 000
Salary of employees with insurance premiums, including:
— administration — managers	400 000
Depreciation:
- for maintenance - in the administration building	150 000
Non-operating expenses:
- interest on the loan (art. 201) — expenses for settlement and cash services - depreciation on property leased - losses of previous years (Article 301)	5 400
Write-off of an obsolete computer:
- initial cost (art. 131) - accrued depreciation - loss from writing off a computer (20,000.00 - 19,000.00 \u003d 100 rubles) (Article 204)	20 000
Direct expenses (item 010): 100,000 + 690,000 + 150,000 = 940,000 rubles.
Indirect costs (040): 60,000 + 400,000 + 50,000 = 510,000 rubles.
Total recognized expenses (Article 130): 940,000 + 510,000 = 1,450,000 rubles.
Non-operating expenses (item 200): 5,400 + 3,000 + 1,500 + 12,000 = 21,900 rubles.

#RECOMMEND#

The new form of the declaration was approved by the Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / [email protected]"On approval of the form of a tax return for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form". It reflects the changes made to the Tax Code by Federal Law No. 306-FZ of November 2, 2013 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, Federal Law No. 81-FZ of April 20, 2014 Federal Law “On Amendments to Part Two of the Tax Code of the Russian Federation”, Federal Law No. 167-FZ dated June 23, 2014 “On Amendments to Chapters 23 and 25 of Part Two of the Tax Code of the Russian Federation”.

In the table, we will consider the main changes that may affect the interests of many taxpayers.

old form	New form
Sheet 02 "Calculation of corporate income tax"		The amount of the adjustment of the tax base for the identified errors, which relate to previous tax periods and led to the excessive payment of tax, is now highlighted in the declaration as a separate line 400 of Appendix 2 to Sheet 02. Let's take a closer look.
Line 100 is equal to: p. 060 - p. 070 - p. 080 - p. 090 + p. 100 of Sheets 05 + p. 530 of Sheet 06)	The indicator of line 100 is equal to: p. 060 - p. 070 - p. 080 - p. 090 - p. 400 of Appendix No. 2 to Sheet 02 + p. 100 of Sheets 05 + p. 530 of Sheet 06)	The procedure for calculating line 100 Tax base of Sheet 02 has been changed. In the new version of the declaration, the tax base must be reduced by line 400 of Appendix 2.
	Line 400 of Appendix 2 to Sheet 02. Adjustment of the tax base for identified errors (distortions) relating to previous tax periods that led to excessive payment of tax, total	Line 400 reflects the adjustment of the tax base when the taxpayer exercises the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods were detected, in cases where the errors (distortions) ) resulted in overpayment of taxes. Such a right is granted by the second paragraph of clause 1 of Art. 54 of the Code.
	including:	Lines 401 - 403 provide a breakdown of the indicator of line 400 for previous tax periods, which include the identified errors (distortions). Lines 400 - 403 do not include the amounts of income and losses of past tax periods identified in the current reporting (tax) period and reflected in line 101 of Appendix No. 1 to Sheet 02 (clause 10 of article 250 of the Tax Code of the Russian Federation, subparagraph 6 of paragraph 4 271) and line 301 of Appendix No. 2 to Sheet 02 of the Declaration (clause 1, clause 2, article 265 of the Tax Code of the Russian Federation).*
* We remind you. Lines 101 and 301 are filled in if it is impossible to determine a specific period for making errors (distortions) in calculating the tax base. Otherwise, the recalculation of tax liabilities is made for the period in which errors were made and tax arrears formed (clause 1, article 54 of the Tax Code of the Russian Federation).
Appendix No. 2 to Sheet 02“Expenses related to production and sale, non-operating expenses and losses equated to non-operating expenses” Appendix No. 3 to Sheet 02"Calculation of the amount of expenses on operations, the financial results of which are taken into account when taxing profits, taking into account the provisions of Articles 268, 275.1, 276, 279, 323 of the Tax Code"		P. 2 Art. 279 of the Tax Code of the Russian Federation is applied until the end of 2014. From January 1, 2015, the loss from the assignment of the right to claim that occurred after the due date of payment must be recognized as a lump sum (Federal Law of April 20, 2014 No. 81-FZ).
Line 203 "Loss from the realization of the right to claim relating to non-operating expenses of the current reporting (tax) period (in accordance with paragraph 2 of article 279 of the Tax Code of the Russian Federation)" Appendix No. 2 to Sheet 02		Completed for 2014 only.
Lines 110 “Revenue from the sale of the right to claim a debt after the due date for payment”; 130 “Value of the realized right of debt after maturity; 160 and 170 "Loss from the realization of the right of debt" of Appendix No. 3 to Sheet 02		All these lines are filled only for 2014. We remind you! The indicator of line 170 is included in line 203 of Appendix No. 2 to Sheet 02 of the declaration.

Since 2014, changes to the Tax Code of the Russian Federation have also affected the procedure for calculating and withholding income tax on income (dividends) received from equity participation in other organizations. In this regard, a block of changes has been made to the procedure for filling out a new declaration. Most of the changes are related to string recoding, but there are more significant ones. Information about them is presented in the form of a table below.

old form	New form	Commentary on the new order of filling
Sheet 03 "Calculation of corporate income tax on income withheld by a tax agent (source of income payment)", section A "Calculation of corporate income tax on income in the form of dividends (income from equity participation in other organizations established in the Russian Federation)" .
Line 010 "The amount of dividends to be distributed among shareholders (participants) in the current tax period - total"	Line 001 "The total amount of dividends to be distributed by a Russian organization in favor of all recipients"	The organization submitting the tax calculation reflects on this line the total amount of dividends to be distributed by the Russian organization in favor of all recipients (indicator D1 in the tax calculation formula given in paragraph 5 of Article 275 of the Tax Code of the Russian Federation). Note! The indicators in the calculation formula have changed: until 2014, the indicator D1 was designated as D, and D2 - as D).
	Line 060 "Dividends accrued to recipients of income - organizations and individuals whose tax status is not established"	This line shall indicate the amounts of dividends accrued to recipients of income in respect of which the tax agent was not provided with the information provided for in paragraph 5 of Art. 214.6 and paragraph 7 of Art. 310.1 of the Code and subject to taxation at a tax rate of 30% (clause 6 of article 224 and paragraph 4.2 of Art. 284 of the Tax Code of the Russian Federation) *. When filling out this line, it is necessary to exclude income from securities that are not subject to taxation in accordance with the Code or taxation of such income is carried out at a tax rate of 0% or income from which the tax agent does not calculate and does not withhold tax*.
* The need to fill in this line may arise, for example, in the following situation. Dividends were paid on securities that are accounted for in a Russian depository on the account of a foreign organization acting in the interests of third parties, on a depo account of a foreign depository, but this foreign depository did not disclose to the tax agent even generalized information about persons exercising rights under securities . The generalized information on persons exercising rights under securities, as a rule, should include the number of securities grouped by state and grounds for applying privileges. In this case, the indication of the full name and name of the owner organization is not required. If information is provided, the 30% rate does not apply. The tax authorities will carry out subsequent control over the correct calculation and payment of tax by a tax agent (request for documents on the identity of an individual, organization, their rights to securities and residency) (214.7 and 310.2 of the Tax Code of the Russian Federation).
The procedure for filling out Section B "Register-deciphering the amount of dividends (interest)"
	Details have been added: a sign of belonging to Section A or B, as well as TIN, KPP and recipient type.	For Russian organizations - recipients of dividends subject to income tax at tax rates in accordance with paragraphs 1 and 2 of paragraph 3 of Art. 284 of the Code, a breakdown of the amounts of dividends (interest) paid out is given for each recipient of income according to the register, indicating the full name of the recipient, TIN, KPP.
In the previous version of the declaration, this information was indicated in section B, which was also filled in personally for each recipient of dividends.	Appendix No. 2 to the tax declaration "Information on the income of an individual paid to him by a tax agent from transactions with securities, transactions with financial instruments of futures transactions, as well as when making payments on securities of Russian issuers"	This new annex to the declaration was introduced in accordance with Art. 226.1 of the Tax Code of the Russian Federation. Income information is drawn up personally for each individual in the form of a separate certificate or several certificates. It is necessary to provide such information only at the end of the tax period (Letter of the Federal Tax Service of October 6, 2014 No. GD-4-3 / 20447). In this Appendix, the tax agent needs to reflect information about the income of individuals to whom he paid income from transactions with securities, transactions with financial instruments of futures transactions, as well as when making payments on securities of Russian issuers.

From January 1, 2014, the Tax Code of the Russian Federation provides for the specifics of determining the tax base, income and expenses in the implementation of activities related to the production of hydrocarbons at a new offshore field (clause 1, article 275.2 of the Tax Code of the Russian Federation). In this regard, in all pages of the declaration, where it is necessary to select the attribute of the taxpayer, a new attribute 4 has been added - an organization operating in a new offshore hydrocarbon field. Added fields for filling in the series, number and type of license.

"Budget educational institutions: accounting and taxation", 2007, N 12

The end of 2007 is approaching, and for accountants there is a hot time to prepare for the submission of tax returns, in particular income tax returns. The correctness of the formation of its indicators is a guarantee of conscientious fulfillment of the duties of a taxpayer. The article will assist in filling out the annual declaration without errors.

An income tax return is submitted to the tax authorities in the form approved by Order of the Ministry of Finance of Russia N 24n<1>. Since budgetary institutions are payers of income tax, regardless of whether they have an obligation to pay tax, as well as on the specifics of its calculation and payment, they submit this declaration to the tax authorities at their location and at the location of each separate subdivision on a general basis. At the same time, it should be borne in mind that the tax declaration for corporate income tax (hereinafter referred to as the Declaration) must necessarily consist of:

• Title page (Sheet 01);
• subsection 1.1 sect. 1 "The amount of tax payable to the budget, according to the taxpayer";
• Sheet 02 "Calculation of corporate income tax";
• Annexes N 1 "Income from sales and non-operating income" and N 2 "Costs associated with production and sales, non-operating expenses and losses equated to non-operating expenses" to Sheet 02.

<1>Order of the Ministry of Finance dated 07.02.2006 N 24n "On approval of the form of a tax return for corporate income tax and the procedure for filling it out."

The remaining sheets and annexes of the Declaration are included in its composition and submitted to the tax authority only if the taxpayer has the information to be reflected in them.

General requirements for the order of filling

The income tax return is compiled on an accrual basis from the beginning of the year. All its value indicators are indicated in full rubles. The title page is signed by the head and chief accountant of the institution.

At the top of each page of the Declaration, the taxpayer identification number (TIN) and the registration reason code (KPP) of the organization are indicated. Institutions that have separate subdivisions in their composition should take into account the explanations of the Ministry of Finance set out in Letter N MM-8-02 of May 30, 2007 / [email protected]"On the indication of the checkpoint in the tax return for corporate income tax". It follows from them that the checkpoint assigned to the institution at the location of the separate subdivision should be indicated in the Declaration submitted to the tax authority at the location of the separate subdivision, regardless of who will pay it.

Since the Declaration is drawn up at the end of the year, the "Tax period" box will contain a zero indicator.

The procedure for filling out the Declaration Sheet 02 "Calculation of corporate income tax"

Sheet 02 of the Declaration is the main one, since it determines the amount of tax for the tax period. However, to fill it in, data from separate annexes to Sheet 02 are used, for example, Annexes N N 1, 2, 3, etc.

Appendix N 1 to Sheet 02. Line 010 reflects the total amount of proceeds from the sale of goods (works, services), calculated in accordance with Art. 249 of the Tax Code of the Russian Federation. Lines 020 - 022 indicate the amounts of proceeds from the sale of securities received by professional participants in the securities market, they are filled in only by this category of taxpayers. Proceeds from operations, the financial results of which are accepted in a special manner, are shown in line 030 in a collapsed manner. (The calculation of such revenue is made in Appendix No. 3.)

The total amount of non-operating income is reflected in line 100, including the income of previous years identified in the tax period (line 101) and income in the form of the cost of materials or other property received during the liquidation of decommissioned fixed assets (line 102). The list of types of non-operating income for their inclusion in line 100 is given in Art. 250 of the Tax Code of the Russian Federation.

Appendix N 2 to Sheet 02. The amount of direct costs related to goods (works, services) sold is recorded in line 010. In accordance with paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, the list of direct costs associated with the production of goods (performance of work, provision of services) is determined by the institution independently, it should be fixed in the accounting policy for tax purposes.

The Tax Code determines that institutions providing services have the right to attribute the amount of direct expenses of the reporting (tax) period in full to the reduction of income from production and sale of this reporting (tax) period without distribution to the balance of work in progress (clause 2 of article 318 of the Tax Code RF).

Direct expenses of taxpayers engaged in wholesale, small-scale wholesale and retail trade on the sale of goods are reflected in line 020 with the cost of goods allocated in line 030. The data reflected in line 030 are not included in determining the total indicator of recognized expenses (line 110), despite the fact that that in the formula for this line it is named. In this regard, the above formula for line 110 should be as follows: the sum of lines 010, 020 and 040 + the sum of lines 050 - 100.

Please note: lines 010 - 030 are not filled in by institutions that use the cash method for determining income and expenses (clause 7.1 of the Procedure for filling out a tax return for income tax, approved by Order of the Ministry of Finance of Russia N 24n).

Line 040 indicates the total amount of indirect costs. However, the Declaration does not provide a breakdown of all components of these costs. Certain types are to be distinguished. So, line 041 indicates the amounts of taxes and fees accrued in the prescribed manner, with the exception of UST (including those related to indirect costs), as well as taxes listed in Art. 270 of the Tax Code of the Russian Federation. Institutions applying the accrual method reflect expenses in accordance with Art. 318 of the Tax Code of the Russian Federation, and institutions that apply the "cash" method of accruing income and expenses reflect expenses recognized as a reduction in the tax base for income tax, in accordance with Art. 273 of the Tax Code of the Russian Federation.

Line 042 indicators reflect the amount of expenses for research and development work (R & D), taken into account in the manner prescribed by Art. 262 of the Tax Code of the Russian Federation. Moreover, in line 043, the amount of R&D expenses that did not give a positive result is allocated separately.

Line 044 is filled in by institutions that have provided for in the accounting policy for tax purposes the inclusion in the expenses of the reporting (tax) period of the cost of capital investments in the amount of not more than 10% of the initial cost of fixed assets. The corresponding procedure may also be applied to expenses incurred in the completion of construction, additional equipment, modernization, reconstruction, technical re-equipment, partial liquidation of fixed assets.

In line 045, the amounts of expenses of a taxpaying institution that employs the labor of persons with disabilities are recorded in the form of funds allocated for purposes ensuring their social protection, if persons with disabilities make up at least 50% of the total number of employees of such an institution and the share of expenses for remuneration of labor of persons with disabilities in the costs of wages are at least 25% (clause 38 clause 1 article 264 of the Tax Code of the Russian Federation).

Line 046 is not filled in by educational institutions, since it reflects the expenses of taxpayers - public organizations of the disabled, as well as taxpayers - institutions whose sole owners of property are public organizations of the disabled.

A separate line 080 highlights the costs of operations listed in Appendix N 3 to Sheet 02. We will talk about them below.

The amounts of losses of previous years on objects of service industries and farms, including objects of the housing and communal and socio-cultural sphere, taken into account in reducing the profit of the current tax period received from these types of activities, are reflected in line 090.

Line 100 shows the amount of loss from the sale of depreciable property related to the expenses of the current tax period, recognized as other expenses of the current period in the manner prescribed by paragraph 3 of Art. 268 of the Tax Code of the Russian Federation, and previously accounted for in line 060 of Appendix N 3 to Sheet 02. In other words, the resulting loss is included in other expenses of the taxpayer in equal shares over the period determined as the difference between the useful life of this property and the actual life of its operation until the moment implementation.

Non-operating expenses are included in line 200, regardless of the method used to determine the proceeds from sales, only institutions that reflect expenses on the "cash" basis include indicators if there are actually expenses incurred. Non-operating expenses are deciphered only in terms of expenses in the form of interest on debt obligations of any kind (line 201), the costs of creating a reserve for the purposes of social protection of the disabled (line 202) and the loss from the realization of the right to claim in accordance with paragraph 2 of Art. 279 of the Tax Code of the Russian Federation (line 203).

Losses equated to non-operating expenses are reflected in lines 300 - 302. These are losses of previous tax periods identified in the current reporting (tax) period (line 301), and amounts of bad debts, including those not covered by the corresponding reserve (line 302 ). Clause 7.3 of the Procedure for filling out a tax return for income tax provides that line 301 of Appendix No. 2 to Sheet 02 "Losses of past tax periods identified in the current reporting (tax) period" does not reflect expenses (losses) related to previous reporting periods , regardless of the period of receipt or discovery of documents confirming these expenses drawn up in previous reporting periods. for example, in 2007, expenses were identified for services related to past tax periods (for example, to 2006), but documents confirming the receipt of these services for tax purposes are dated to the current year. In such a situation, these expenses are reflected in line 301, that is, the date of preparation of the documents is dominant.

The amounts of accrued depreciation in lines 400 and 401 are reflected for reference, both for fixed assets and for intangible assets. It does not matter whether this property is listed in the organization's tax records on the last day of the reporting (tax) period.

Appendix N 3 to Sheet 02. This Appendix highlights transactions for which the amount of income (expenses), as well as the determination of the financial result for the purpose of calculating income tax, should be taken into account in a special manner.

Lines 010 - 060 are intended to reflect data on transactions for the sale of depreciable property, taking into account the features provided for such property, Art. Art. 268, 323 of the Tax Code of the Russian Federation.

Proceeds from the sale of depreciable property, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, is shown on line 030. Line 040 reflects the residual value of this property, as well as the costs associated with its sale. Lines 050 and 060 show the result obtained from the sale of depreciable property - profit or loss, respectively. Moreover, accounting for income and expenses on depreciable property is carried out on a per-object basis (Article 323 of the Tax Code of the Russian Federation).

Lines 070 - 170 contain data on operations related to the realization of the right to claim. For these operations, one should take into account the specifics of determining the tax base established by Art. 279 of the Tax Code of the Russian Federation.

Lines 180 - 200 provide data on transactions related to the activities of service facilities and households, including housing and communal services and the socio-cultural sphere. Revenues from the specified activities and expenses incurred by service industries and farms are reflected separately.

Line 200 shall record the amount of losses of the current reporting (tax) period on activities related to the use of facilities of service industries and farms, including housing and communal services and socio-cultural facilities that are not recognized for tax purposes in the current tax period due to non-fulfillment of the conditions specified in Art. 275.1 of the Tax Code of the Russian Federation.

Filling in lines 210 - 260 is not considered, since transactions under a property trust management agreement are not widely used in the accounting of budgetary institutions.

Lines 270, 280, 290 are total and reflect the total revenue, expenses and losses of the institution.

Appendix N 4 to Sheet 02. This Appendix is ​​filled in by institutions that had an amount of untransferred loss at the beginning of the year, as well as those who received it for the tax period.

The balance of uncarried loss at the beginning of the tax period is reflected in line 010 with a breakdown of this amount by year of its occurrence.

Line 140 shows the tax base, which consists of the indicators of line 100 of Sheet 02, line 100 of Sheet 05, line 530 of Sheet 06.

Line 150 reflects the amount of the loss and its part, which reduces the tax base of the current tax period, which is included in line 110 of Sheet 02. This amount cannot exceed the figure in line 140. It should be recalled that from January 1, 2007, institutions received the right to completely reduce tax base for the amount of losses of previous years (clause 2, article 283 of the Tax Code of the Russian Federation). In addition, institutions have the right to carry forward a loss for ten years following the tax period in which the loss was incurred. A loss that is not carried forward to the year closest to the loss-making one can be carried over in whole or in part to any other of the next nine years (clause 2, article 283 of the Tax Code of the Russian Federation). If losses were received in more than one tax period, they are repaid in the order in which they were incurred (clause 3, article 283 of the Tax Code of the Russian Federation).

When filling in lines 160 - 180, the following should be taken into account. If the institution received a loss (line 060 of Sheet 02), then the balance of the untransferred loss at the end of the tax period (line 160) includes the indicator on line 010 and the amount of the loss of the expired tax period. This indicator is transferred to lines 010 - 130 of the calculation submitted for the reporting (tax) period of the next year.

Appendix N 5 to Sheet 02. This Appendix to the Declaration includes those institutions that have separate divisions in their composition. Depending on who the calculation is for, the following codes are entered in line 002:

• for an organization without separate subdivisions included in it - 1;
• for a separate subdivision - 2;
• for a separate subdivision liquidated in the current tax period - 3;
• for a group of separate subdivisions located on the territory of one subject of the Russian Federation - 4.

The share of the tax base both for an institution without separate subdivisions, and for each separate subdivision or their group is determined in the manner prescribed by Art. 288 of the Tax Code of the Russian Federation, and is reflected in line 040.

Line 050 indicates the tax base based on the share reflected in line 040.

Tax rates to be credited to the budgets of the constituent entities of the Russian Federation in which the institution and its separate subdivisions are located are shown in line 060.

Line 070 reflects the amount of tax calculated for the tax period, the values ​​of which are components of line 200 of Sheet 02, and line 080 - the amount of tax accrued during the tax period. The sum of lines 080 must be equal to the amount reflected in line 230 of Sheet 02.

Lines 090 are filled in if there is an amount of tax paid outside the Russian Federation, credited towards the payment of tax to the budget of a constituent entity of the Russian Federation in accordance with Art. 311 of the Tax Code of the Russian Federation.

Based on the provisions of Art. 311 of the Tax Code of the Russian Federation, the offset of the tax paid in a foreign state is made when it is actually paid in the Russian Federation. In this case, a set-off can be made only if the income received by a Russian organization outside the Russian Federation was included in the tax base when paying income tax in Russia. On this depends the emergence of the right to offset in the Russian Federation the tax paid by the Russian organization in the tax (reporting) period in which it was actually paid abroad.

Paragraph 3 of Art. 311 of the Tax Code of the Russian Federation provides that the amount of creditable amounts of taxes paid outside Russia cannot exceed the amount of tax payable by this organization in the Russian Federation, therefore it is necessary to determine the amount of tax on income received outside Russia, above which the tax actually paid by the Russian organization in a foreign state, cannot be accepted for offset, that is, it is necessary to determine the maximum amount of offset, which is reflected in line 240 of Sheet 02 of the Declaration.

Please note: in the Letter of the Ministry of Finance of Russia dated November 24, 2004 N 03-03-01-04/4/23, it is explained that the calculation of the share of profit attributable to a separate subdivision located on the territory of a foreign state, provided for in paragraph 2 of Art. 288 of the Tax Code of the Russian Federation, not produced. The same opinion was expressed in the Letters of the Federal Tax Service for the city of Moscow dated March 10, 2005 N 20-12 / 15020, dated November 17, 2006 N 20-12 / 101928.

Thus, when determining the share of profit attributable to separate subdivisions located in the Russian Federation, the average number of employees (labor costs) and the residual value of depreciable property for the institution as a whole are determined without taking into account the indicated indicators for a branch located in the territory of a foreign state.

Lines 100 and 110 indicate the amounts subject to additional payment or reduction, respectively.

Please note: from January 1, 2008 Art. 311 is supplemented with a new clause 4, according to which an institution, in the presence of separate subdivisions located outside the territory of the Russian Federation, pays tax (advance tax payments), and also submits tax calculations and tax returns at its location (Federal Law N 216-FZ<2>).

<2>Federal Law No. 216-FZ of July 24, 2007 "On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation".

Section 1 "The amount of tax payable to the budget, according to the taxpayer"

This section contains information on the amounts of income tax payable to the budget according to the taxpayer. This section is completed last, since it reflects the specific amounts of income tax payable to the budget (refundable from the budget). These amounts are indicated with a breakdown by budget classification codes and OKATO codes, taking into account the specifics of calculating and paying income tax.

Depending on whether institutions have certain operations that affect the procedure for calculating and paying income tax, specific subsections must be completed. Budgetary institutions fill out subsection 1.1 of section. 1. Institutions that have separate subdivisions in their composition, in subsection 1.1, reflect the amounts of tax (advance payments) payable at their location. In the Declaration submitted to the tax authority at the location of a separate subdivision (responsible separate subdivision), subsection 1.1 indicates payments to the budget of a subject of the Russian Federation and the local budget in amounts related to this separate subdivision (a group of separate subdivisions located on the territory of one subject of the Russian Federation) .

Sheets 03, 04, 05, 06

In this article, filling in these sheets is not considered, since income tax calculations for transactions reflected in these sheets are not made due to the absence of these transactions in the activities of educational institutions.

Completing Sheet 07

Sheet 07 contains information on the receipt of funds for targeted financing, targeted revenues and other funds named in paragraphs 1 and 2 of Art. 251 of the Tax Code of the Russian Federation. The educational institution, in the presence of such funds, fills out a Report on the intended use of property (including funds), works, services received as part of charitable activities, earmarked receipts, earmarked financing. To do this, the names and codes are selected for the relevant types of earmarked funds received and transferred to columns 2 and 3 of the Report. The codes are given in Appendix No. 2 to the Procedure for filling out a tax return for income tax.

Please note: the funds allocated to budgetary institutions according to the estimate of income and expenses from the budgets of all levels and state off-budget funds are not reflected in the report (clause 14.11 of the Procedure for filling out a tax return for income tax).

Consider filling out the Declaration using the following data.

Example 1. The university carries out both budgetary and extrabudgetary activities. Income and expenses are determined on an accrual basis. The amount of advance payments to the federal budget amounted to 85,000 rubles, to the budget of a constituent entity of the Russian Federation - 215,000 rubles.

We present the income received by the university in 2007 in the form of a table.

Type of income	(excluding VAT), rub.	Declaration line
Sales revenue
Revenue from paid services		Line 011 of Appendix N 1 (included in line 010 Applications No. 1)
Revenues from sales device and computer used		Line 030 of Appendix N 3 (included in line 030 Applications No. 1)
Revenue received from facilities serving farms and social cultural sphere		Line 180 of Appendix N 3 (included in line 030 Applications No. 1)
Total sales revenue		Line 040 of Appendix N 1
Non-operating income
Value income materials received from elimination of exploitation production equipment		Line 102 of Appendix N 1 (included in line 100 Applications No. 1)
Total non-operating		Line 100 of Appendix N 1
Total income

Let's summarize all the expenses of the university in a table.

Types of expenses	expenses	declarations
The cost of materials used		Line 040 Applications No. 2
The wages of employees employed in activities for the provision of paid educational services		Line 040 Applications No. 2
UST accrued on these payments		Line 040 Applications No. 2
Injury contributions calculated from these payments in the amount of 0.2%		Line 040 Applications No. 2
Scientific research expenses, which have been used in production activities		Line 042 Applications No. 2 (included in line 040)
Depreciation premium on fixed assets funds acquired and introduced commissioned in 2007 (10%)		Line 044 Applications No. 2 (included in line 040)
The amount of depreciation charged on fixed assets		Line 040 Applications No. 2
Third Party Charges organizations		Line 040 Applications No. 2
Property tax		Line 041 Applications No. 2 (included in line 040)
The cost of written off to production materials obtained from liquidation decommissioned production equipment (24% of the value taken into account in non-operating income)		Line 040 Applications No. 2
Total indirect costs
Expenses on transactions, the loss on which is accepted in a special order (shown in line 280 of Appendix N 3 and transferred to line 080 of Appendix N 2)
residual value of the device and used computers (implemented in September 2007)<*>		Line 040 Applications No. 3
Implementation costs instrument and computer that were in use<*>		Line 040 Applications No. 3
Activity related costs service facilities and social and cultural sphere		Line 190 Applications No. 3
Recognized loss on sale depreciable property<*>		Line 100 Applications No. 2

<*>These data are shown below.

In addition, losses from previous tax periods in the amount of 5,000 rubles were revealed. and written off the amount of bad debts - 4000 rubles.

Since the results from the sale of depreciable property are formed separately, we will present them in the table.

Thus, the university made a profit in the amount of 3,200 rubles from the sale of the device, and a loss of 2,000 rubles from the sale of the computer. However, the university has the right to take into account a part of the loss, calculated as follows.

Recall that paragraph 3 of Art. 268 of the Tax Code indicates to include the resulting loss from the sale of depreciable property in other expenses of the institution in equal shares over a period determined as the difference between the useful life of this property and the actual period of its operation until the moment of sale.

The remaining useful life of the computer at the time of implementation is 10 months. The university can include the amount of 600 rubles in expenses. (2000 rubles / 10 months x 3 months (the number of months used to calculate the amount of loss in order to accept it as expenses from the moment the depreciable property is sold)). This amount should be included in line 100 of Appendix No. 2.

Let's reflect the data on the university in the tables indicated in the Declaration, and we will fill in only those lines for which there is relevant information. Let's start with Appendix N 3 to Sheet 02, since its data are used in other Applications.

Appendix N 3 to Sheet 02 "Calculation of the amount of expenses on operations, financial transactions on which are taken into account when taxing profits, taking into account the provisions of articles 268, 275.1, 276, 279, 323 and clause 21 of article 346.38 of the Tax Code of the Russian Federation (except for those reflected in Sheet 05)"

Indicators	Line code
Number of sales transactions depreciable property - total
including unprofitable
Revenue from the sale of depreciable property
Residual value of realized depreciable property and expenses, related to its implementation
Profit from the sale of depreciable property
Losses from the sale of depreciable property
Revenue from the sale of goods (works, services), property rights on objects service industries and farms, including objects of housing and communal and social and cultural sphere
Costs incurred by service providers industries and farms their sale of goods (works, services), property rights in the current tax
The amount of current tax losses period for objects serving industries and farms, including facilities housing and communal and social cultural sphere (line 190 - line 180 if line 190 > lines 180)
Total sales revenue for operations reflected in Appendix N 3 to Sheet 02 (the sum of lines 030, 180 Appendix N 3 to Sheet 02 is reflected in line 030 of Appendix N 1 to Sheet 02)
Total expenses on transactions recorded in Appendix No. 3 to Sheet 02 (the amount lines 040, 190 of Appendix N 3 to Sheet 02 reflected in line 080 of Appendix N 2 to Sheet 02)
Losses on operations reflected in Appendix N 3 to Sheet 02 (amount lines 060, 200 of Appendix N 3 to Sheet 02 reflected in line 050 of Sheet 02)

Appendix N 1 to Sheet 02 "Income from sales

and non-operating income

Appendix N 2 to Sheet 02 "Expenses related

with production and sales, non-operating expenses

and losses equated to non-operating expenses"

Indicators	Line code
Indirect costs - total
including: amounts of taxes and fees charged in in the manner prescribed by law on taxes and fees, with the exception of UST, as well as taxes listed in Art. 270 Tax Code of the Russian Federation
R&D spending
capital expenditures in no more than 10% of the original cost of fixed assets and (or) expenses incurred in cases completions, additional equipment, modernization, technical re-equipment, partial liquidation of fixed assets
Expenses on transactions reflected in Appendix N 3 to Sheet 02 (line 280 Appendix N 3 to Sheet 02)
Amount of loss from sale depreciable property relating to expenses of the current reporting (tax)
Total recognized expenses (amount lines 040 + sum of lines from 050 to 100)
Losses equivalent to non-operating expenses, - total (line 300 > or = sum of lines 300,
including: losses of previous tax periods, identified in the current tax period
amounts of bad debts, and in the case of if the taxpayer decides provision for doubtful debts, amounts of bad debts not covered by reserve fund account
Reference: The amount of depreciation accrued for tax period - total

Sheet 02 "Calculation of corporate income tax"

Indicators	Line code
Income from sales (line 040 Appendix N 1 to Sheet 02)
Non-operating income (line 100 Appendix N 1 to Sheet 02)
Expenses that reduce the amount of income from implementation (line 110 of Appendix N 2 to
Non-operating expenses (sum of lines 200 and 300 of Appendix N 2 to Sheet 02)
Losses reflected in Appendix No. 3 to Sheet 02 (line 290 of Appendix N 3 to
Total profit (loss) (line 010 + line 020 - line 030 - line 040 + line 050)
Tax base (line 060 - line 070 line 080 - line 090)
Tax base for tax calculation: (line 100 - line 110)
Income tax rate - total (%)
including: to the federal budget
to the budget of the subject of the Russian Federation
The amount of calculated income tax -
including: to the federal budget (line 120 x line 150 / 100)
to the budget of the constituent entity of the Russian Federation (line 120 x line 160 / 100)
The amount of accrued advance payments for tax period - total
including: to the federal budget
to the budget of the subject of the Russian Federation
The amount of income tax payable - total (line 180 - line 210)

Subsection 1.1 sect. 1 "Amount of tax payable

to the budget, according to the taxpayer"

If institutions include separate subdivisions, then the amount of income tax payable to the budget of a subject of the Russian Federation is subject to distribution between the institution and separate subdivisions located on the territory of another subject of the Russian Federation.

Example 2. Let's change the conditions of the previous example. The university has one separate subdivision, located in another subject of the Russian Federation, its share is 15%. The amount of advance payments to the budget of a constituent entity of the Russian Federation for this separate subdivision is 26,000 rubles.

Fill out Appendix N 5. There will be two of them: the first with code 1 "For the organization without its separate divisions" (line code 002), the other with code 2 "For a separate division".

Appendix N 5 "For a separate division"

Appendix N 5 "According to the institution"

Accordingly, subsection 1.1 of Sec. 1 "The amount of tax payable to the budget, according to the taxpayer" at the location of the institution will be filled in as follows.

In subsection 1.1 sect. 1 for a separate subdivision, the following data will be included.

A. Solntseva

Journal Expert

"Budget educational institutions:

accounting and taxation"

Companies will soon have to submit income tax returns for the second quarter of 2015. Deadline - no later than July 28. We found out that tax authorities recommend checking before sending reports.

There are two checkpoints in an income tax return: advances and past errors. In these indicators, inspectors most often find inaccuracies.

Advance income tax payments

According to the tax authorities, they identify erroneous calculations in line 210 of sheet 02 "The amount of accrued advance payments for the reporting (tax) period." Errors in this line are critical for reflecting the amounts to be paid or reduced in the card of settlements with the budget. If the amount is more than necessary, then an overpayment will occur in the card. If the amount turns out to be less and the company does not correct it in time and does not pay additional tax, then the inspectors will charge penalties.

Most often, the arithmetic error, so the advances should be checked against the report for the first quarter. It is also possible that the company includes actually paid advances in line 210, but in this case, the tax will be incorrectly reflected in the inspection card in the budget settlement card.

To avoid mistakes, it is necessary to transfer the amount of advances that the company reflected in the declaration for the first quarter. And if in the report for the first quarter the advances for the first half of the year were calculated incorrectly, then the report must first be clarified. And only then to submit a declaration for half a year with the correct figures.

Correction in income tax return

In the old form, companies included prior period errors on line 301, which was for prior years' losses. But now last year's inaccuracies can be corrected in the current report.

Adjustments to the amounts of previous years must now be reflected in line 400 of Appendix 2 to sheet 02. In lines 401, 402, 403, the indicator must be distributed by year. Inspectors also note that with the introduction of line 400 in the declaration, errors from previous years cannot be reflected in line 301.

Note that this error is not critical. Indeed, due to the wrong line, the total amount of expenses does not change. But the tax authorities can ask for clarification. It can be answered that there is a technical error in the declaration. It is not required to submit a clarification in such a situation.