Income tax return: how to correctly calculate advances. Advances on income tax: who is obliged to pay

21.10.2019

According to the Tax Code of the Russian Federation in Russia there are different ways accrual and payment of taxes. One of the most common among them is payment of advance payments. At the same time, when calculating advance payments, accountants do not always do everything smoothly, and, as they say, without a hitch. Sometimes, especially for beginners, some questions and problems arise.

What is an advance payment

Before proceeding to a detailed analysis of the schemes for calculating advance payments, let us define this concept itself. Advance payment is called preliminary tax payment within the period provided for by the Tax Code of the Russian Federation. Late advance payment entails the accrual of penalties.

Attention! It should be remembered that late payment of tax advances cannot serve as a basis for serious administrative sanctions, such as the imposition of fines, since such delay does not relate to violations of the Law on Taxes and Fees.

Obligation to pay advance payments

The law of the Russian Federation establishes that enterprises and organizations can pay advance payments both mandatory and voluntary.
First, let's figure out who is required to make tax advances:

first of all, these are newly registered companies whose revenue exceeds 5 million rubles per month or 15 million rubles in one quarter. It should be remembered that in this case they must make the first advance payment on taxes only after the end of the first quarter from the date of registration with tax office;
enterprises whose net income from the sale of goods or provision of services over the previous year exceeded 15 million rubles on a quarterly basis.

The right to payment of monthly advances on income tax

The calculation and payment of advance payments is not always the responsibility of the organization. In some cases, the taxpayer may voluntarily switch to making advance payments based on the actual profit received. However, there are no legally established limits on the amount of income or any other parameters for such a transition. This can be done by promptly notifying the tax authority of your desire and only with a new beginning calendar year .

Payment methods for advance payments

In accordance with the developed norms of the Tax Code of the Russian Federation, there are two ways to pay financial payments:

quarterly – calculated and paid according to certain formulas at the end of each quarter;
monthly – calculated on the basis of the actual profit received each month.

Let's look at them in more detail.

Who is required to make quarterly advances?

In addition to companies that have voluntarily expressed a desire to make advance payments of income tax quarterly, there are a number of categories of entrepreneurs and institutions that are required to do so (clause 3 of Article 286 of the Tax Code of the Russian Federation). Naturally, they no longer have to make a monthly advance payment. These include:

companies with income for the previous 4 quarters of less than 60 million rubles. (or 15 million rubles quarterly);
budgetary organizations;
foreign companies that operate in Russia through a permanent representative office;
members of simple partnerships (tax on income from participation);
parties to production sharing agreements (income from the implementation of agreements is taxed);
those who have acquired benefits from trust management income.

With each advance payment, the amount of annual income tax accrued for the year decreases accordingly.

We calculate the amount of quarterly monthly advance payments

In this section we will look in more detail at how to correctly calculate the advance base. To do this, you should know and follow the basic principles of quarterly calculations in the current tax period:

the amount of the calculated advance is determined on the basis of previously accrued advance amounts for previous quarters;
in order to calculate correctly advance payment, you need to take into account the current tax rates and the actual profit received;
profit must be calculated from the beginning of the current tax period until the end of the last month, using a cumulative total.

And now, the same thing, but in a little more detail:

behind 1st quarter advance payments will be similar to the amount of the advance of the last quarter of the previous tax period;
behind 2nd quarter advance payments will be equal to one third of the advance payments paid for the first full quarter of the current tax period;
behind 3rd quarter advance payments are equal to one third of the difference between two advance payments: for six months and an advance for the first three months;
behind 4th quarter the advance will be equal to one third of the difference between the amounts of payments for 9 months and six months.

It happens that the calculated difference is either zero - then there is no need to deduct advance payments.

Let's give an example of calculating quarterly advance payments.

Let's assume that the taxable profit of the enterprise for the 1st quarter of the year amounted to 12 million rubles. A quarterly advance at a rate of 20% will be equal to 2.4 million rubles. As we remember, the amount of the advance payment for the first quarter will be determined by the difference between the quarterly payment, that is, 2.4 million rubles. and previously made monthly payments B in this case, since there were no monthly payments, the entire amount will be presented as an additional payment. Everything is clear here, let’s move on to the second quarter.
In the 2nd quarter, the monthly advance is equal to 800 thousand rubles (2.4 million rubles divided by 3). Based on the results of half the year, the tax base is 30 million rubles. The quarterly advance will be equal to 6 million rubles. (i.e. 30 million rubles multiplied by 20%). Accordingly, you will need to pay an additional 1.2 million rubles for the 2nd quarter. (6 million rubles – 2.4 million rubles – 800 thousand rubles multiplied by 3) We figured it out, now we’re counting the next quarter.
In the third quarter, the monthly advance will be 1.2 million rubles. (6 million rubles - 2.4 million rubles)
For nine months, the taxable profit of the enterprise amounted to 41 million rubles. The quarterly advance will be 8.2 million rubles. (RUB 41 million multiplied by 20%). Thus, the company overpaid taxes by 1.4 million rubles. (8.2 million rubles – 6 million rubles – 1.2 million rubles multiplied by 3).

Attention! In accordance with the Tax Code of the Russian Federation, after calculations have been made, in case of monthly advance tax assessment, payment should be made no later than the 28th day of the month, and quarterly payments should be made no later than 28 days after the end of the reporting period.

If at the end of the year the organization is not in profit, but in loss, then the last quarterly advance payment (4th in account) is made zero (clause 8 of Article 274, paragraph 6 of clause 2 of Article 286 of the Tax Code of the Russian Federation).

Monthly advance payments based on actual profits

As mentioned above, according to the Tax Code of the Russian Federation there is another method for calculating and paying advance taxes. It lies in the fact that any company has the right to pay tax advances based on actual profits.

NOTE! Monthly payments must be made in advance by those organizations that do not fall under the criteria for mandatory payment of quarterly tax contributions.

An enterprise can switch to this method of calculating and paying taxes at the beginning of each new year, but only if prior written notice tax inspectorate. In this case, the period tax reporting and payments for the organization will be every calendar month, and the amount of the tax advance will be calculated on the basis of the tax rate and the actual profit received, calculated by increasing from the beginning of the year to the end of the last month. In this case, it is necessary to take into account previously accrued payments and the advance payment should also be transferred - no later than the 28th.

Important! This method of advance tax calculation has one significant drawback. Every time at the end of the tax period (and in this case it is one month), you need to fill out a tax return and submit it to the tax office without the slightest delay.

Features of calculating monthly advance payments

Each payment made reduces the calculated annual income tax amount. To determine the size of each payment, you should follow the following rules:

for the first three months, payments are made in the same amount as accrued in the last quarter of the previous year;
for the next 3 months you need to make a third of the payment transferred for the first quarter;
The 3rd quarter is paid monthly in an amount that is one third of the difference from the amount of the advance payment for the first half of the year and the amount paid for the 1st quarter;
for another 3 months you need to pay a third of the difference between advances for 9 months and for half a year.

IMPORTANT! Previous quarters are considered as such if they are sequentially counted 4 times backward from the current one (clause 3 of Article 286 of the Tax Code of the Russian Federation). Exactly 4 previous quarters taken into account when determining the amount of monthly advance payments. It does not matter how they are located in the reporting year.

As the above information shows, tax advances must be calculated and paid in a strictly defined manner. At the same time, before choosing how often to make payments - quarterly or monthly, you need to analyze the company’s activities in terms of expenses and profits. Depending on the result, taking into account all possible restrictions, you can choose one of the two options proposed by law.

Income tax – main tax general regime Taxation, accordingly, is paid by legal entities using OSNO. We have previously written several articles on the topic of this tax: on the website you can read about what it is, as well as how income and expenses are determined to calculate it.

Today we will look at one more point regarding this tax - how to transfer advance payments during the year.

What are the options

For simplicity, we will reduce the income tax as non-profit tax.

In fact, there are three ways to pay advances under the Taxpayer Agreement (recall that the issue of paying advances in the Tax Code of the Russian Federation under the Taxpayer Agreement is regulated by Articles 286 and 287):

Standard, aka basic - when we count the advance payment at the end of the next quarter, while within it we also make monthly payments. In short, this option can be described as: quarterly with monthly payments.
Based on the results of each quarter– there are no monthly payments, but not everyone can use this option (but only those who meet certain criteria). Again, if we shorten this definition, then the payment occurs: quarterly with no monthly payments.
According to actual profit every month.

“Preferential” option: when we pay quarterly and there are no monthly payments

Let's start with the easiest to understand option, when payments are made based on the results of activities at the end of the next quarter. Why do we call this option “preferential”? Because only a limited number of organizations can count advances under NNP this way. This option can only be used by those organizations that are mentioned in Art. 286, namely in paragraph 3.

These include:

Organizations whose average sales income did not exceed 15 million rubles. per quarter – the previous 4 quarters are taken into account (counted as an average value, i.e. the amount of income for the previous 4 quarters is divided by 4);
Autonomous and budgetary institutions(there are exceptions among budgetary organizations: theaters and concert organizations, as well as libraries and museums - they do not count or pay advance payments);
Foreign organizations that operate through permanent representative offices opened in the Russian Federation;
Participants of partnerships – simple and investment (in terms of income received from participation in them);
Participants in production sharing agreements (based on income received from the implementation of such agreements);
Persons recognized as beneficiaries on the basis of trust management agreements.

That is, advances can be paid quarterly either by organizations directly specified in this paragraph, or by organizations whose income level is low and its amount for the last four quarters is less than 60 million rubles. (if you divide by 4, then the average amount per quarter will be exactly equal to the limit of 15 million rubles.)

How to make a calculation?

It is done quite simply (we will reduce the advance payment as AP):

AP (for the reporting period) = tax base (for the reporting period) * tax rate

AP (for additional payment based on the results of half a year / 9 months / year) = AP (for the reporting period) - AP (for the previous reporting period)

Example: When summing up the results of the 1st quarter, the tax base turned out to be equal to 6 million rubles. How to calculate AP?There is nothing complicated here:

AP (for 1 quarter) = 6 million * 20% = 1.2 million rubles.

Then we worked for the 2nd quarter, summed up the results of the half-year: the tax base (don’t forget that we consider it as an accrual total) amounted to 7.6 million rubles.

AP (additional payment based on the results of the half-year) = 7.6 million * 20% - 1.2 million = 1.52 - 1.2 = 0.32 million, or 320 thousand rubles.

Additional payment of NNP after the end of the year is calculated as follows:

Additional payment (at the end of the year) = NNP (for the year) – Amount of AP paid during the year

Well, it goes without saying that if, as a result of calculating the advance payment, you get a negative number or zero, then you do not need to make an advance payment.

Monthly payments based on actual profits

Clause 2 of Art. 286 establishes that taxpayers have the right to voluntarily choose to pay monthly advances under NNP, and these advances will be calculated according to actual data. The calculation is carried out similarly to the previous example, only payments are calculated not by quarters, but by months.

Calculation example: at the end of January, the taxable base (profit) amounted to 10.5 million rubles.

AP (Jan) = 10.5 million * 20% = 2.1 million rubles.

After the next month, the initial data, naturally, changes: the profit for the period for January-February amounted to 22 million rubles.

AP (Jan-Feb) = 22 million * 20% - 2.1 million = 4.4 - 2.1 = 2.3 million rubles.

You can switch to monthly transfers of advances based on actual profit amounts only from the new year; you won’t be able to do this in the middle of the year. To do this, the organization must notify the tax authorities of its decision by December 31 of this year.

For example, you decided to switch to this option for calculating and paying advances under NNP starting in 2019. This means that you must notify the tax office of this decision by December 31, 2018.

At the same time, remember that once you switch to this option, you will no longer be able to jump off it during 2019. You can return to the previous option of paying advances only from the beginning of next year. This order applies both when moving from the first to the third option according to the list at the beginning of our article, and when moving from the third option to the first.

Basic option: advances based on quarterly results with monthly payments

So, if you are not one of the organizations that are on the list of clause 3 of Article 286, and have not switched to monthly advances under Taxpayer on actual amounts of profit on a voluntary basis, then use the standard option for paying advances on Taxpayer. What does this mean?

For the reporting period (which for us is a quarter / half a year / 9 months / year), you calculate the advance according to the general formula: multiply the tax base by the rate.

Plus, within each quarter you also make monthly payments, the calculation procedure for which by quarter looks like this:

The monthly payment (Q1) is equal to the similar payment in force in Q4. the previous year;
Monthly payment (2nd quarter) = 1/3 * advance payment calculated based on the results of 1st quarter;
Monthly payment (Q3) = 1/3 * (advance calculated based on the results of the six months - advance calculated based on the results of Q1);
Monthly payment (Q4) = 1/3 * (advance calculated based on the results of 9 months - advance calculated based on the results of the six months).

Example: the organization pays advances on NNP quarterly with monthly payments within quarters. Monthly payment in Q4. 2017 was 800,000 rubles. How to calculate advances and monthly payments in 2018, if the tax base by period on an accrual basis was 21, 45, 80, 120 million rubles?

So, we consider it as follows: since the monthly payment in October-November-December 2017 was 0.8 million, this figure remains the same throughout the first quarter of the coming year. Payments in the first three months of the year will be as follows: 800 thousand rubles each. monthly.

Now we calculate the advance based on the results of the 1st quarter.:

21 million * 20% = 4 million 200 thousand rubles, of which three times 800 thousand rubles each. we have already listed.

Additional payment upon completion of 1st quarter.:

4.2 million – 0.8 million * 3= 4.2 – 2.4 = 1.8 million rubles.

The monthly payment in the second quarter will be:

1/3 * 4.2 million = 1 million 400 thousand rubles.

That is, in April / May / June we pay 1.4 million each month.

Now we calculate the advance payment based on the results of the first half of the year:

45 million * 20% - 4.2 million = 9 - 4.2 = 4 million 800 thousand rubles.

To be paid additionally based on the results of the half-year:

4.8 million – 1.4 million * 3 = 4.8 – 4.2 = 600 thousand rubles.

The monthly payment in the third quarter will be:

1/3 * 4.8 million = 1 million 600 thousand rubles.

For the next three months (July-August-September) we pay 1.6 million rubles. monthly.

Now we calculate the advance upon completion of 9 months.:

80 million * 20% - 4.2 million - 4.8 million = 16 - 9 = 7 million rubles.

Additional payment based on the results of 9 months.:

7 million – 1.6 million * 3 = 7 – 4.8 = 2 million 200 thousand rubles.

The monthly payment in the fourth quarter will be:

1/3 * 7 million = 2 million 330 thousand rubles.

It turns out that in the last three months of the year we pay 2.33 million rubles. monthly.

Now we calculate the payment at the end of the year:

120 million * 20% - 4.2 million - 4.8 million - 7 million = 24 - 16 = 8 million rubles.

Additional payment at the end of the year:

8 million – 2.33 million * 3 = 8 – 6.99 = 1.01 rub.

Monthly payment in 1 quarter. 2019 will be similar to the payment in December and will amount to 2.33 million rubles.

Income tax is taxation based on the company’s revenue (income minus expenses) for the reporting period. There are several options for paying tax taking into account advance payments: monthly or quarterly. Who pays monthly advance payments on profits in 2019 is determined depending on the amount of revenue. More details about the procedure for paying income taxes and calculation rules are described below.

Income tax is calculated using a special formula. To find out the amount to pay, the tax base should be multiplied by 0.2. 20% is current rate for tax, and the tax base should be considered exclusively the taxpayer’s revenue, that is, income minus expenses.

The tax base also depends on the reporting period. This could be a month, a quarter, a half-year, 9 months or a year. However, further we will consider the specifics of paying advances on income tax for the 1st quarter of 2019.

How to find out the payment procedure

The timing of tax payments depends on the company’s profit for the entire year. The greater the revenue, the greater the likelihood of falling into the category of those companies that must send advances to the Federal Tax Service every month. Starting from 2016, tax authorities require monthly deposits only to those companies that earn a total of 60 million rubles. If the profit is below this indicator, then the amount of monthly advance payments does not need to be sent. Instead, the advance is paid every quarter.

You can find out about the order in which taxes should be paid from the Federal Tax Service. The tax service is obliged to send a notice updating the frequency of payments to the official address (registration address) of the organization. So, if revenue for the year has increased and exceeded the limit of 60 million rubles, a notification must be received about the need to deduct monthly advance payments. If, according to accounting and tax reports, it is clear that the revenue has exceeded the limit, but the notice has not been received, you must independently contact the Federal Tax Service to find out the payment procedure. If taxes are not paid within the specified time frame, tax authorities charge penalties, so any delays, including waiting for notifications from the tax service, can lead to financial losses.

Those who pay monthly advance payments for income tax in 2019 may stop paying them in the next period if the actual profit for the year is less than 60 million rubles. In such cases tax service rarely sends additional notices.

Tax payment options for companies with large revenues

Organizations with annual revenues of more than 60 million are required to pay an advance to the Federal Tax Service on a monthly basis. However, in such a situation there are two options:

make payments every month, as well as every quarter according to the above calculation formula;
pay funds based on actual, not estimated monthly revenue.

If the taxpayer has chosen the second option, that is, is going to transfer deductions only on actual revenue, in order to avoid overpayments, then it is necessary to submit a revenue declaration every month. Otherwise, you will have to switch back to the standard payment scheme.

Organizations with revenue over 60 million have the right to choose, but they can do it only before the beginning of the new year (until December 31). If by this date the application for choosing a specific taxation option has not been received by the Federal Tax Service, the tax service will automatically provide the organization with a standard payment scheme. To change the scheme to another, you will have to wait until the end of the new year. Thus, if the taxpayer did not have time to submit an application before December 31, 2019, he will have the opportunity to change the procedure for deducting monthly payments only for 2020, and not 2019.

How to calculate income tax for the 1st quarter of 2019

To calculate deductions for the first quarter of each year, it is necessary to take into account advance payments for the previous period. The data can be taken from the declaration for 9 months of the previous year (if you need to know advances for 1 reporting period) or from the declaration for the entire previous year (advances for the 2nd and 3rd quarters).

Advance payments per quarter

To calculate, you should find out the exact amount of the advance for six months and for 9 months of the previous year. Next, a calculation is made: the advance payment for 6 months is subtracted from the advance payment for 9 months. This will be the required payment amount for the 1st quarter of 2019.

To calculate the tax for the 4th quarter of the previous year, the same formula is used. For this reason, you can not resort to additional calculations, but simply take its amount.

Advance monthly payments

To calculate payments that are deducted monthly, the formula given above is used. The advance for the 1st quarter is divided by 3. The resulting figure is required for payment and can only be changed if the taxpayer pays deductions on a monthly return. If the tax return is prepared every month, then to calculate the tax, the revenue should be multiplied by 0.2.

Deadlines for payment of advance payments for the 1st quarter and for the first three months

The timing of tax payment depends on the scheme by which funds are deducted. The quarterly deadlines are the same for everyone: both “monthly” and “quarterly” payers. But for those organizations that have large revenues (over 15 million per quarter or 60 million on average per year), monthly payment terms are also added.

If the advance is not paid, penalties will be charged. Their amount depends on the refinancing rate of the Bank of Russia, the amount of the missing payment and the number of days by which the organization is overdue for payment. It is important to note that, starting from the 31st day of delay, the amount of penalties doubles (excluding days of delay).

When can you not pay an advance?

Contributions are not always required to be paid. The Tax Service does not require payments from organizations if, at the end of the reporting period, there is no object of taxation - profit. Those companies whose period was not profitable: expenses exceed income are exempt from paying monthly and quarterly taxes. You can also refuse to pay the advance if, according to calculations, it is equal to zero, i.e. expenses and income are equal.

There is also a certain category of companies that may not pay the contribution even if they have a profit for the month or quarter. These are those organizations whose tax payments for the previous period exceeded the actually required amount. Funds that exceed the limit are used to pay the contribution for the next reporting period. This situation can be seen using a simple example:

Organization A pays tax quarterly. Actual profit for the 1st quarter of 2019 amounted to 5,000,000 rubles. The payment is calculated based on the previous year's deductions and not on actual profits.
The contribution amount for 9 months is 9 million, and for 6 months - 6 million. Based on the calculation results, the contribution for the first 3 months of the current year should be 9-6-=3 million rubles.
Based on actual revenue, the tax amount should be 5*0.2=1 million rubles.
The advance exceeds the actual tax by 3-1=2,000,000 rubles. Funds are automatically credited to the next reporting quarter.
The income tax contribution for the 2nd quarter of 2019 is equal to the advance payment for the 1st quarter, i.e. is 2 million rubles. However, the tax service automatically redirected 2,000,000 rubles to pay off taxes for the six months. 2-2=0, there is no need to pay the fee in the 2nd quarter.

If the amount of the overpayment for the previous period is less than the required advance payment, you will have to pay the difference within the specified period (by the 28th of the reporting month for monthly payments).

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

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

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

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

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

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

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

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

From the first days of operation of a new company on OSN, you need to think about what way it will be. If monthly based on actual profit, then the Federal Tax Service must be notified about this. Another way is based on the results of the quarter. But beginners need to take into account special rules. Indeed, depending on their revenue, in addition to quarterly payments, they may also need to make monthly advances. By the way, this article will also be useful to former special regime officers.

Method 1. Monthly based on actual profit

First, you need to inform your tax office that you are going to use this method of paying advances (Clause 2 of Article 286 of the Tax Code of the Russian Federation). The deadlines for newcomers to the Tax Code of the Russian Federation are not defined, but this must be done as early as possible (preferably during the first month of the company’s existence). You should not delay the notification so that the tax authorities do not have a reason to refuse you to use this method during the year. The notification is drawn up in any form.

“Profitable” advances (as well as submitting a declaration) must be paid monthly, no later than the 28th day of the month following the reporting period (Clause 3 of Article 289, paragraph 1 of Article 287 of the Tax Code of the Russian Federation). And the reporting periods in this case will be a month, 2 months, 3 months, and so on until the end of the calendar year (Clause 2 of Article 285 of the Tax Code of the Russian Federation).

The first advance payment is calculated based on the profit received at the end of the month in which the organization was created, even if registration did not occur on the 1st. For example, a company was registered on February 14, 2017, then its first reporting period will be February and the advance payment will be equal to the tax on profits actually received from February 14 to February 28, 2017 (Clause 2 of Article 286 of the Tax Code of the Russian Federation).

There is one exception: if the company was created in December, then the first advance payment is calculated based on the profit for December and January and is paid no later than February 28 (Clause 2 of Article 55 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated January 26, 2011 N KE-4-3/ 932@).

Subsequently, the amount of the advance for the reporting period is determined based on the tax rate and the actual profit received in the reporting period, which is calculated on an accrual basis from the date of establishment of the company before the end of the corresponding month (Paragraph 7, clause 2, article 286 of the Tax Code of the Russian Federation). At the same time, you transfer to the budget monthly the difference between the advance payment, calculated on an accrual basis from the date of registration, and the advance payment, calculated for the previous reporting period.

Keep in mind that if you start using this method of paying advances, you will only be able to change it starting from the next calendar year, again by notifying your inspectorate (Clause 2 of Article 286 of the Tax Code of the Russian Federation).

Method 2. Quarterly

There is no need to notify the tax office about the use of this method of paying “profitable” advances.

Attention! A full quarter does not mean any 3 consecutive months, namely the 1st, 2nd, 3rd or 4th quarter of a calendar year (Clause 4 of Article 6.1 of the Tax Code of the Russian Federation).

Advance payments are determined based on the results of each reporting period (quarter, half-year, 9 months) based on the cumulative total from the date of establishment of the company to the end of the reporting period (Clause 2 of Article 286, Article 285 of the Tax Code of the Russian Federation).

The first reporting period, based on the results of which an advance must be paid, will be the period from the date of registration of the organization (even if this happened in the middle of the quarter) until the day of the end of this quarter. For example, if a company has existed since February 14, 2017, then the first reporting period for it is from February 14 to March 31, 2017, which means that it will be necessary to report and pay the advance no later than April 28, 2017.

If the company is registered in December, then the first quarterly payment is calculated based on profits for the period from December to March and is paid no later than April 28 (Clause 2 of Article 55 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated January 26, 2011 N KE-4-3/932 @).

However, in addition to quarterly advance payments, the company may also be required to pay monthly advances within the quarter. True, this can only happen after a full quarter has passed from the date of registration of the company (Clause 6 of Article 286 of the Tax Code of the Russian Federation).

Therefore, if your company is registered on the 1st day of the first month of the quarter (01.01, 01.04, 01.07, 01.10), then you may have a potential obligation to pay monthly advances starting from the second quarter of its existence. For “December” companies - starting from the second reporting period.

If the company was founded on any other day of the year, then based on the results of the second quarter of its existence, you need to calculate and pay a quarterly advance (of course, if a profit is made). And the obligation to pay monthly advances may arise starting from the third quarter of existence.

To determine whether you should pay monthly advances, you need to see what your income is (excluding VAT) after a full quarter has passed since the company was registered. Moreover, its size must be tracked from the moment the company is founded. The maximum amount of revenue is 5 million rubles. per month or 15 million rubles. per quarter (Clause 5 of Article 287 of the Tax Code of the Russian Federation):

if the limit has not been exceeded, the company can continue to pay only quarterly advance payments;
If the revenue has exceeded the limit amount at least once since the registration of the company, then the company will have to pay monthly advances within the quarter.

Example.Determining the obligation to pay monthly advances

Condition. Romashka LLC and Buttercup LLC were registered in March 2017. Sales revenue (excluding VAT) for the companies is as follows:

Index							September
Revenue of Romashka LLC, rub.
Revenue of Buttercup LLC, rub.

Solution

Romashka LLC already in March had sales revenue exceeding 5,000,000 rubles, but the company will begin paying monthly advances only after a full quarter has passed from the date of its registration (this is the second quarter of 2017), that is, starting from the third quarter in terms of terms payment on 28.07, 28.08, 28.09. For the first and second quarters of 2017, the company only needs to pay quarterly advance payments (no later than April 28 and July 28, respectively).
Based on the results of the first and second quarters of 2017, Lyutik LLC also pays only quarterly advances. From the third quarter, the company needs to determine whether it should pay monthly advances or not. Since since its creation, the amount of revenue has never exceeded 5,000,000 rubles. per month, during the third quarter she does not need to pay monthly advances (she will only pay the quarterly payment).
But in the third quarter (in September), the revenue limit was exceeded (5,250,000 rubles > 5,000,000 rubles), which means that from the fourth quarter of 2017, Lyutik LLC needs to make monthly advance payments according to the payment deadline of 10/30, 28.11, 28.12.

Payment of advances if the revenue limit is exceeded after a full quarter

The Tax Code of the Russian Federation states that the company is obliged to pay monthly advances from the month following the month in which the revenue limit was exceeded (Clause 5 of Article 287 of the Tax Code of the Russian Federation). When such an excess occurs in the last month of the quarter, there are no difficulties in determining the start date for payment of such payments. But what if revenue exceeded the RUB 5 million mark, say, in the first month of the quarter? Then it follows from the Tax Code of the Russian Federation that already from the next month (that is, in the middle of the quarter) you must start paying monthly advances. But this contradicts another norm of the Code. As you know, monthly advances payable during a quarter must be paid no later than the 28th day of each month of this quarter (Clause 1 of Article 287 of the Tax Code of the Russian Federation). That is, you cannot pay advances, for example, only in the second and third months of the quarter.

Attention! If you have an obligation to pay monthly advances, you will have to pay them until sales revenue for the past full four quarters (including the reporting quarter) is less than 60 million rubles. (Clause 3 of Article 286, paragraph 4 of Article 6.1 of the Tax Code of the Russian Federation). Then you can again switch to paying only quarterly advances.

In addition, the calculated and payable amount of monthly advances is indicated in tax return. And the deadline for its submission is no later than 28 calendar days from the end of the corresponding reporting (tax) period (Clause 3 of Article 289 of the Tax Code of the Russian Federation). And no other deadlines are provided for its delivery.

This means that regardless of which month of the quarter you exceeded the revenue limit, monthly advances must begin to be paid from the first month of the quarter following the quarter in which monthly revenue exceeded 5 million rubles.

For example, for a company founded in November 2016, revenue exceeded 5 million rubles for the first time. in April 2017. Then she will begin paying monthly advances not from May, but from the third quarter of 2017, with payment deadlines of 07/28, 08/28, 09/28.

How to calculate monthly advances

The amount of the monthly advance payment is determined by the following formulas (Clause 2 of Article 286 of the Tax Code of the Russian Federation):

Please note that monthly advance payments paid during the quarter are counted when paying the advance calculated based on the results of this quarter (Clause 1 of Article 287 of the Tax Code of the Russian Federation).

In the declaration for the reporting period (Q1, half-year, 9 months), monthly advances for the next quarter are reflected as follows (Clause 1.1, 4.3, 4.3.2, 5.11 of the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N MMV-7- 3/572@):

on line 290 of sheet 02 the total amount of monthly advances is indicated (on lines 300 and 310 of sheet 02 - advances payable to the federal and regional budgets, respectively);
in subsection 1.2 of section 1 - monthly payments for each payment period, broken down by budget.

In the declaration for 9 months, you need to additionally fill out lines 320 - 340 of sheet 02 about advances for the first quarter of the next year.

Questions here may arise from those companies that were created in the third quarter, because based on the results of 9 months, the amount of the monthly advance payment for the first quarter of the next year is actually calculated. Let's look at this with an example.

Example. Calculation of the amount of monthly advances

Condition. LLC "Vasilek" and LLC "Dandelion" were registered in August 2016. Sales revenue (excluding VAT) for the companies is as follows:

At the same time, according to the results of 9 months of 2016, Vasilek LLC received a loss (expenses exceeded income), and Dandelion LLC received a profit of 150,000 rubles, income tax amounted to 30,000 rubles. (RUB 150,000 x 20%).

Solution

For both companies, the obligation to pay monthly advances arises from the first quarter of 2017. Their amount should be determined based on the results of 9 months of 2016.

Since Vasilek LLC had a negative tax base for 9 months and no income tax was calculated, the company does not have to pay monthly payments in the first quarter of 2017.

Since Dandelion LLC made a profit, the monthly advance payment for the first quarter of 2017 (according to the payment dates of January 30, February 28, March 28) is equal to 10,000 rubles. (RUB 30,000 / 3).

As for filling out the declaration for 9 months of 2016, Dandelion LLC might not have declared the payment of monthly advances for the first quarter of 2017 (on pages 320 - 340 of sheet 02), because at that time it was not yet known In the next quarter, monthly revenue will be more than 5,000,000 rubles. or not. Therefore, Dandelion LLC, at its discretion, can clarify the reporting for 9 months or not submit an update at all, since at the time of drawing up the declaration no errors were made.

Advances from former special regime officers

If a company has lost the right to use a special regime (STS, UTII or Unified Agricultural Tax) and switched to the OSN, then it must calculate and pay taxes as a newly created organization (Clause 4 of Article 346.13, paragraph 2.3 of Article 346.26, paragraph 4 of Article 346.3 Tax Code of the Russian Federation). Please note that the rules for newcomers do not apply to those companies that have switched to common system voluntarily (Letter of the Ministry of Finance of Russia dated April 19, 2013 N 03-03-06/1/13450).

You can also choose one of two ways to pay “profitable” advances: quarterly or monthly based on actual profits.

Example. Calculation of the amount of monthly advances for a company that has switched to OSN

Condition. Podorozhnik LLC lost the right to apply UTII and is considered to have switched to OSN from the second quarter of 2017. The company’s operating results are as follows:

Solution

The first reporting period for income tax for Podorozhnik LLC is the period from 04/01/2017 to 06/30/2017, based on the results of which the advance payment must be calculated and paid by the payment deadline of 07/28/2017. The advance amount is RUB 237,000. ((RUB 245,000 + RUB 350,000 + RUB 590,000) x 20%).
At the same time, during the second quarter of 2017, the company does not calculate monthly advance payments, since a full quarter has not yet elapsed since the transition to OSN.
After a full quarter has passed, the company checks the amount of sales revenue. Since already in the second quarter of 2017 the amount of monthly revenue exceeded the threshold of 5,000,000 rubles, then from the third quarter of 2017 Podorozhnik LLC is obliged to pay monthly advance payments. For each payment deadline (07/28, 08/28, 09/28), the company must transfer 79,000 rubles to the budget. (RUB 237,000 / 3).

Keep in mind that if, using UTII, you begin to additionally engage in activities for which you need to pay income tax, then you need to calculate advances in the general manner, and not as a newly created organization (Letter of the Federal Tax Service of Russia dated July 12, 2011 N ED-4 -3/11206@).

Please note that after a full four quarters from the date of registration, the company ceases to be considered newly created for the purposes of calculating advances and must apply general rules payment of advance payments.