Enterprises pay advance income tax payments monthly or quarterly. The frequency of tax payment to the budget depends on the category of the organization and the amount of revenue received. Payers of advance tax are persons using in accounting common system taxation. The procedure for determining the amounts of obligations and the date of transfer are established in Art. 286, 287 Tax Code of the Russian Federation. In this article we will tell you about advance payments for income tax and give examples of calculations.
Obligation to make monthly payments
Options for monthly tax calculation based on actual profit and results are used financial indicators quarter.
| Monthly payment option | Calculation order | Peculiarities |
| Monthly amount based on actual profit received | The profit received by the organization is determined by the cumulative total | Tax is calculated based on the results of the period, taking into account advance payments |
| Monthly, based on the results of the profit received in the quarter | Amounts are paid in equal installments calculated for the previous quarter. | When paying, amounts paid earlier during the year are taken into account with an additional payment based on quarterly results. |
Obligation to pay quarterly advance payments
The company has the right to make advance payments quarterly. For a number of organizations, only quarterly tax payments are provided. In accordance with paragraph 3 of Art. 286 of the Tax Code of the Russian Federation, quarterly payments are made by organizations:
- Having revenue during the previous 4 quarters not exceeding an average of 15 million rubles for each quarter. Previous quarters are understood as periods that sequentially follow one another.
- Non-profit organizations that do not receive income from their activities.
- Foreign companies with official representative offices in the Russian Federation.
- Organizations financed from the budget (excluding museum, theater, concert activities provided there is no income from business). Simple partnerships, investors and others named in a closed list.
Newly registered businesses pay quarterly payments until a full quarter has passed from the date of registration. Next, the entity must analyze the amount of revenue. Enterprises have the right to calculate tax quarterly until the revenue limit is reached in the amount of 5 million rubles per month or 15 million rubles per quarter. Once the amount is exceeded, organizations pay the amounts monthly from the next month.
Organizations that have switched to monthly tax payments do not make quarterly advance payments. Budgetary cultural institutions (museums, theaters and similar types) pay tax, if any, at the end of the year.
Tax payment deadlines and division by budget
The deadline for payment of the quarterly payment coincides with the day of reporting. The amount is transferred no later than the 28th day of the month following the end of the quarter. Reporting periods are considered to be quarter, half-year and 9 months. When paying tax monthly, the payment is due on the 28th of the next month. When transferring tax, the payment procedure is taken into account:
- Payment is made according to the budget classification code (BCC). An error in one symbol entails either the repayment of obligations for another type of tax, or the storage of the amount in the group of unclear payments until clarification is provided. Sanctions are not applied for transfers within the same budget.
- The transfer is made in two payments, broken down by budget. For the period from 2017 to 2020, distribution is carried out in the following order: 3% of the rate goes to the federal budget, 17% of the rate - in favor of the regions, with a total tax rate of 20% of the profit received.
- The rate sent to the regional budget can be reduced on the basis of laws adopted by the constituent entities. The minimum limit is 12.5%.
The procedure for determining the amount of the monthly advance payment
Payments are made only if there is a taxable base. If there is no advance payment amount in the billing period, payment is not made.
An enterprise that has received a loss based on the results of 9 months does not pay advance payments in the 4th quarter of the current year and the 1st quarter of the next year.
Procedure for calculating quarterly deductions
An enterprise paying quarterly advances calculates the amount of liabilities based on the profits received and the current tax rate. When calculating the amount of tax at the end of the reporting period, amounts previously transferred to the budget are taken into account.
Example of quarterly payment calculation
The organization LLC "Perekrestok" applies the OSN with the payment of income tax quarterly. Based on the results of the 1st quarter, the company determined a profit of 50,000 rubles, the second - 68,000 rubles. The accounting department of the enterprise determined the tax amount:
- Based on the results of the 1st quarter: H1 = 50,000 x 20% = 10,000 rubles.
- Based on the results of the 2nd quarter: H2 = 68,000 x 20% = 13,600 rubles.
- The amount transferred in July: N = 13,600 – 10,000 = 3,600 rubles.
If an enterprise has a profit at the end of the 1st quarter, but at the end of 6 months there are losses, no tax is paid for the six months.
Additional payment and tax refund based on the results of the calendar year
Enterprises pay income tax based on financial results calendar year taking into account current preliminary deductions. The final amount of the organization's liabilities is indicated in the declaration. The difference between amounts previously contributed during the reporting periods and final settlement transferred to the budget according to the deadline for submitting annual reports.
If at the end of the year the organization received negative indicators (loss), no additional payment is made, and the advance payments paid do not disappear and accumulate in the taxpayer’s personal account. For further use of funds, you must contact the territorial authority.
Refund of excess amounts transferred
Enterprises that incurred losses at the end of the year may have deductions based on the results of interim periods. A previously made advance is an overpayment and can be offset in future periods or returned at the end of the year after reporting. To return overpaid amounts, a person must submit an application to the Federal Tax Service indicating:
- Information about the Inspectorate to which the letter is sent.
- Details of the taxpayer enterprise.
- Reasons for the overpayment and period.
- The amount determined by the enterprise to be returned.
- Company account details for transferring funds.
The document is certified by the signature of the head of the organization and the seal. The application for return is submitted to the Federal Tax Service in person by a representative of the organization or sent to the Inspectorate by mail. The inspection makes a refund after reviewing the application and conducting a desk audit within 3 months after the application. The enterprise is certified in writing that a positive decision on the offset application has been made within 5 days.
If an enterprise has a debt to the budget of the same level, the Federal Tax Service may offset the overpayment against the arrears, penalties or fines attributed to the enterprise. The operation is carried out without the consent of the enterprise.
Taxation of profits of enterprises with different organizational forms
Payment of income tax differs for enterprises registered as legal entity(for example, LLC) and individual entrepreneur.
| Conditions | OOO | IP |
| Type of basic tax | Income tax | Personal income tax |
| Calculation procedure | Income minus expenses | Income minus expenses |
| Bid | 20% broken down by budget | 13% |
| Advance payments | Monthly or quarterly until the 28th | July 15, October 15, January 15 |
| Offsetting the advance amount | Taken into account when calculating | Likewise |
| Final payment | No later than March 28 of the following year | No later than July 15 after the end of the year |
The deadlines for payment of income tax by small enterprises coincide with the payment dates made by enterprises of other sizes. The only relief is the possible replacement of an administrative fine with a warning when imposed on a manager in case of late payment of tax.
Small business organizations rarely use OSN. The preferential regime is the simplified tax system, which is used to accrue and pay single tax. Payment is made at the end of the year, and in the current year individuals make preliminary payments that are counted towards the final payment amount.
Responsibility for violation of the payment procedure
Violation of the deadlines for transferring advance parts of the tax entails the imposition of a penalty. The Federal Tax Service does not have the right to impose sanctions (fines) other than penalties. The amount is determined for each day of delay, including the payment date too late. Collection is made at 1/300 of the refinancing rate in effect on the day the penalty is calculated.
The fine for non-payment of assessed tax is levied based on the results of the declaration submitted for the year. In case of non-payment of tax or its advance payments, the Federal Tax Service Inspectorate has the right to recover the missing amount from the enterprise’s account by sending a demand.
Category “Questions and Answers”
Question No. 1. When does an organization created in December begin to pay income tax?
The first deadline for which the company submits reports and pays tax will be the 1st quarter of the year following registration.
Question No. 2. Is there a deadline during which it is possible to return the amount that has appeared on the organization’s personal account as an overpayment?
Refunds of amounts contributed in excess to the budget are made within 3 years after the payment transaction. After the expiration of the period, the amount will remain with the organization, but it will not be possible to use it.
Question No. 3. How is a late payment penalty calculated if the rate changes during the billing period?
If the rate changes during the period, the settlement segments are divided into different values and the sanctions are further summed up. An enterprise can independently determine the size of the sanction by turning to the penalty calculator.
Question No. 4. Can an overpayment resulting from an arithmetic error be offset without filing a claim?
The majority of the Federal Tax Service is of the opinion that amounts excessively contributed by an organization based on an error can be taken into account by the payer in future accruals. To eliminate unnecessary questions, it is necessary to clarify with the territorial body, which is registered with the enterprise, the need to submit an additional document.
Question No. 5. How to simplify the offset of overpaid tax?
Enterprises registered with the Federal Tax Service personal accounts, simplify the registration procedure. Applications submitted electronically are processed promptly and without wasting time on personal submission of the document.
Organizations that do not have the right to pay only quarterly advances on income tax and have not voluntarily switched to monthly advance payments based on actual profits, in 2019 must pay monthly advance payments calculated based on the data of the previous quarter, with an additional payment based on the results of the quarter.
Newly created companies begin to pay monthly advances after a full quarter has passed from the date of registration, if their revenue exceeded the limit established by the Tax Code of the Russian Federation (clause 6 of Article 286 of the Tax Code of the Russian Federation) and the payment of advances on actual profits was not initially chosen.
Calculation of accrued advance payment/tax based on the results of the quarter/year
These amounts are considered a cumulative total from the beginning of the year and are reflected in the Income Tax Declaration (approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@) as follows:
Calculation of the amount due monthly in the next reporting period (quarter)
During the first quarter of the current year, the organization pays monthly advances in the same amount as they should have been paid during the fourth quarter of the previous year (clause 2 of article 286 of the Tax Code of the Russian Federation).
The amount of advances transferred monthly to the budget during the 2nd, 3rd and 4th quarters is calculated as follows:
Every month you need to transfer 1/3 of the amount calculated using the above formulas.
Calculation of the amount of advance/tax to be paid additionally to the budget based on the results of the reporting period/year:
Please note that we have provided general formulas for calculating advance/tax. For organizations paying trade tax, as well as for organizations paying tax outside the Russian Federation, the amount of which is counted towards the payment of income tax, the advance/tax is calculated slightly differently.
Example
To determine the advance transferred to the budget monthly during a certain quarter, you need to divide the amount of monthly advances for this quarter by 3. For example, the organization must transfer no later than 10/28/19, 11/28/19 for 26,667 rubles, 12/30/19 - 26,666 rub. (RUB 80,000/3). In addition, do not forget to distribute the advance amount between the federal and regional budgets. For example, no later than November 28, 2019, the company must pay 4,000 rubles to the federal budget. (RUB 26,667 x 3%/20%), regional - RUB 22,667. (RUB 26,667 x 17%/20%).
What to consider when calculating and paying advance payments
1. Declarations reflect only accrued amounts (and not actually paid). For example, if every month during a quarter you were supposed to transfer 10,000 rubles, but in fact you paid only 7,000 rubles, then when calculating the advance payment subject to additional payment at the end of this quarter and reflecting it in the declaration, 30,000 is still taken into account rub. (RUB 10,000 x 3).
2. If the amount of monthly advances and the advance accrued for the previous period exceeded the amount of the advance payment/tax calculated based on the results of the reporting/tax period, then based on the results of this reporting/tax period you do not need to pay anything to the budget (clause 1 of Art. 287 of the Tax Code of the Russian Federation). For example, the amount of the advance for the first quarter was 15,000 rubles, during the second quarter you transferred monthly advances totaling 15,000 rubles, and at the end of the first half of the year the amount of the advance was equal to 20,000 rubles, then 10,000 rubles. - essentially your overpayment (20,000 rubles - 15,000 rubles - 15,000 rubles).
If an organization does not apply one of the special tax regimes, but operates on OSNO, it is obliged to pay income tax, including advances on it.
How often the organization must pay advances depends on the chosen payment method and the revenue. At the same time, 17% of the calculated tax is always transferred to the budget of the Russian Federation, and 3% - to the budget of the subject of the Russian Federation.
The calculation of advance payments for income tax is done in the declaration, which is submitted to the Federal Tax Service after each reporting period.
How income tax and advances on it are calculated and paid is described in Articles 286 and 287 of the Tax Code of the Russian Federation.
According to the Tax Code, a company has three options for paying advances, and each involves a special calculation procedure. We will talk about each of these options in this article.
Monthly income tax payments based on the previous quarter’s figures with an additional payment based on the results of the current quarter
With this method, before the 28th day of each month, the company transfers advance payments, and within 28 days after the end of the reporting quarter, it makes an additional payment.
For clarity, let’s take the example of Kristall LLC with the following data:
Monthly advance payment in the fourth quarter of last year - 100 thousand rubles.
Tax base for the reporting year on a cumulative basis:
I quarter - 3 million rubles;
. I half of the year - 5 million rubles;
. 9 months - 10 million rubles;
. year - 15 million rubles.
First quarter
That is, in January, February and March you will pay the same as in October, November and December of the previous year. (Clause 2 of Article 286 of the Tax Code of the Russian Federation).
In the declaration for the first quarter, line 210 of sheet 02 will be equal to line 320 of the same section of the declaration for 9 months of last year.
At the end of the quarter, calculate the advance according to actual indicators, that is, multiply the profit for the first three months by the tax rate. From the resulting amount, subtract what you have already paid in the first three months of the year - you will get either an additional amount to pay or an overpayment of income tax, which can be offset against the results of future periods.
That is, from line 180 of the report for the first quarter, subtract the value of line 210. Distribute the result among budgets and reflect it in lines 270 and 271, or 280 and 281, if the result is negative.
Reflect the same result in subsection 1.1 of section 1 of the income tax return for the first quarter, in lines 040-050 or 070-080.
If, based on the results of nine months of last year, the company operated at a loss and did not pay monthly advances in the fourth quarter, then in January, February and March it also does not need to pay anything.
Kristall LLC in January, February and March 2018, by analogy with the 4th quarter of 2018, paid 100 thousand rubles in advances.
Actual profit for the first quarter is 3 million rubles,
3 million x 20% = 600 thousand - this is how much the organization owes to the budget based on the results of the first quarter.
300 thousand have already been paid, which means there is still 300 thousand left to pay. Of these, 255 thousand go to the federal budget (p. 270) and 45 to the local budget (p. 271).
II quarter:
Monthly advance payment for the 2nd quarter = (Advance payment calculated based on the results of the 1st quarter) / 3
Distribute the resulting amount among budgets and indicate it in the income tax return for the first quarter: in lines 290-310 of sheet 02, 120-140 and 220-240 of subsection 1.2 of section 1.
To determine the additional payment (or overpayment) from line 180 of the semi-annual declaration, subtract the value of line 210. Reflect the result in lines 270 and 271, or 280 and 281 of sheet 02, and in subsection 1.1. section 1.
In our example, 20% of the profit received in the first quarter is 600 thousand rubles. This means that in April, May and June, Kristall LLC transfers 200 thousand rubles each.
The profit of Kristall LLC for the first half of the year amounted to 5 million rubles.
Accrued advance payment with a cumulative total of 1 million rubles.
We subtract 600 thousand, which were already paid in the first quarter, and 600 thousand - in the second. It turns out that the company had an overpayment of income tax of 200 thousand rubles. It can be offset in a future period.
The overpayment must be reflected in the semi-annual report: lines 280 (the difference between lines 190 and 220) and 281 (the difference between lines 200 and 230) and in subsection 1.1.
For the third quarter:
Monthly advance payment for the third quarter = (advance payment calculated based on the results of the first half of the year based on actual profit - advance payment calculated based on the results of the first quarter based on actual profit) / 3
That is, from line 180 of the declaration for the first half of the year, subtract the same indicator from the report for the first quarter. Reflect the result in line 290 of the semi-annual declaration.
Distribute the resulting amount among budgets and indicate it in the income tax return for the first half of the year: in lines 290-310 of sheet 02, 120-140 and 220-240 of subsection 1.2 of section 1.
To determine the additional payment (or overpayment) from line 180 of the declaration for 9 months, subtract the value of line 210. Reflect the result in lines 270 and 271, or 280 and 281 of sheet 02, and in subsection 1.1 of section 1.
In our example (1 million - 600 thousand): 3 = 133.33 thousand rubles. - for transfer in July, August and September.
The tax base for 9 months is 10 million rubles.
Advance payment for the third quarter on an accrual basis - 2 million rubles. (20% of 10 million).
Additional payment based on the results of the third quarter minus the advance for the first half of the year and amounts paid in July, August and September:
2 million - 1 million - 400 thousand = 600 thousand rubles.
For the fourth quarter:
Monthly advance payment for the fourth quarter = (advance payment calculated based on the results of nine months based on actual profit - advance payment calculated based on the results of the first half of the year based on actual profit) / 3
That is, from line 180 of the declaration for 9 months, subtract the same indicator from the half-year report. Reflect the result in line 290.
Distribute the resulting amount among budgets and indicate it in the declaration for 9 months: in lines 290-310 and 320-340 of sheet 02, 120-140 and 220-240 of subsection 1.2 of section 1.
To determine the additional payment (or overpayment) from line 180 of the annual declaration, subtract the value of line 210. Reflect the result in lines 270 and 271, or 280 and 281 of sheet 02, and in subsection 1.1. section 1.
In the annual report, do not fill out subsection 1.2, because in the first quarter of next year, advance payments will be in the same amount as in the fourth quarter of the previous year.
In our example (2 million - 1 million): 3 = 333.33 thousand rubles. - for transfer in October, November and December.
Actual profit at the end of the year is 15 million rubles.
Advance payment at the end of the year - 3 million rubles. (20% of 15 million).
Additional payment at the end of the year minus the advance payment for 9 months and amounts paid in October, November and December:
3 million - 2 million - 1 million = 0
Monthly advance payments based on actual profits
This option can be used voluntarily by all organizations. To do this, you must submit an application to the Federal Tax Service before December 31st. free form. This method is beneficial if the company's income is unstable and indicators different periods may differ significantly. For example, if the business is seasonal. But at the same time, declarations must be submitted not once every three months, but after each month.
Monthly advance payments for income tax are calculated simply:
Monthly advance payment at the end of the reporting period = taxable profit for the reporting period (cumulative total) x tax rate - advance payments accrued during the reporting period
Reflect the amount of the advance payment payable in lines 270 and 271 of the declaration.
In January, the amount will be equal to the value of line 180 of the report for January.
In February and subsequent months, from line 180, subtract the value of line 210 of the same declaration. Distribute the result among budgets in lines 270 and 271 of sheet 02, as well as in subsection 1.1 of section 1.
In other words, to determine, for example, the payment for March, take the profit from January to March, multiply by the tax rate and subtract the total amount of advances that were transferred in January and February.
The deadline for transfer is until the 28th day of the month following the reporting month. For January pay until February 28, for February until March 28, etc., annual payment - until March 28.
Quarterly advance payments for income tax, based on actual figures for the quarter
This option allows you to avoid monthly payments and pay only once a quarter.
But this method of calculation can only be used by those organizations in which the average quarterly revenue for the last four quarters does not exceed the limit of 15 million rubles (clause 3 of Article 286 of the Tax Code of the Russian Federation).
Calculate the amount to be paid using the formula:
Quarterly advance payment based on the results of the reporting period = taxable profit for the reporting period (cumulative total) x tax rate - advance payments accrued during the reporting period
Write down the amount payable for the quarter in lines 270 and 271 of the declaration for the corresponding quarter, and in subsection 1.1 of section 1.
In the first quarter, it will be equal to the value of line 180 of the same declaration, and in subsequent quarters, subtract the value of line 210 from line 180.
The transfer deadline is until the 28th after the end of the reporting period, that is, until April 28, July, October and January.
In order to determine compliance with the limit, 4 consecutive quarters are taken into account, regardless of whether they belong to the same calendar year.
For example, to find out whether it is possible to pay advances only quarterly in the third quarter, calculate the average quarterly revenue from the third quarter of last year to the second quarter of the current year.
Only income from sales, which are determined in accordance with Article 249 of the Tax Code of the Russian Federation, are included in the calculation. Revenue is taken excluding VAT and excise taxes.
Proceeds from sales of Prodvizhenie LLC, excluding VAT and excise taxes, amounted to:
III quarter 2017 - 18 million
IV quarter 2017 - 12 million
I quarter 2018 - 14 million
II quarter 2018 - 13 million
In order to determine whether a company has the right not to pay monthly advances in the third quarter of 2018, we find the average value for revenue:
(18 + 12 + 14 + 13) : 4 = 14,25
This is less than 15, therefore, in the third quarter, Prodvizhenie LLC can pay tax only based on the results of the quarter.
Let’s say that in the third quarter the LLC’s revenue jumped to 23 million. Then the average value will be:
(12 + 14 +13 +23) : 4 = 15,5
This is more than 15, which means that already in the fourth quarter of 2018, Prodvizhenie LLC will have to make monthly advance payments.
This calculation must be done every three months. If in the next quarter the arithmetic average is again less than 15, the company will be able to refuse monthly advances for the next three months.
How do newly created organizations pay income tax?
The company is considered newly formed for four full quarters after the date of registration. Those. if a company was registered in June, the third quarter will be considered its first full quarter.
During this time, the firm can only pay quarterly, with no monthly advances. But only on condition that the revenue limit of 5 million rubles is met. per month or 15 million rubles. per quarter (clause 6 of article 286 of the Tax Code of the Russian Federation). If in any quarter (starting from the first full one, since the first incomplete one in which the organization was formed is not included in the calculation) this limit is exceeded, in the declaration for this quarter it will be necessary to calculate monthly advance payments for the future reporting period.
Another option is that, if desired, the new company can immediately switch to monthly payment of advances based on actual profits.
This article describes general rules calculation. If a company pays trade tax or pays tax outside Russian Federation, the amount of which is counted towards the payment of income tax, payments are calculated according to other rules.
In order to correctly calculate obligations to the budget and fill out reports without errors, become a user of the service
In order not to fall into the category of debtors to tax system country, you need to follow the prescribed rules. First, the company must decide exactly how it wants to transfer the tax. There are 2 regulated possibilities:
- Monthly
- Quarterly
Both methods do not contradict the law.
- The amount of revenue of the company (legislative instructions)
- The accounting policy of the enterprise (decided by the taxpayer himself)
For example, if your revenue is less than 60 million rubles. – you can only make advances per quarter (as the law currently says). You don’t even need to inform the tax office that you will pay quarterly (these are the preferences the legislator gives today).
When a company earns more than 60 million, calculated according to the norms of the Tax Code of the Russian Federation, a different rule applies. It looks like this:
- Monthly payments must be paid in advance each quarter
- Tax must be paid taking into account the actual amount of profit
IMPORTANT: the method of calculation that you have chosen must be fixed in the accounting policy of the taxpayer, otherwise you will be subject to the usual rules of law.
Is it possible to change the tax payment method?
According to the current income tax rules in 2017, it is possible to change the option of calculation and payment in advance. The paying company can do this only once a year, namely:
- Make the document strictly before the end of this year
- The order applies only to the next year
Please pay attention to these restrictions if you plan to change the rules for paying contributions from the beginning of the next tax period. The main thing is to comply with the formalities before December 31 of the previous year.
Who pays dues every quarter
Advances on income tax are paid quarterly by such taxpayer firms that have not generated revenue of more than 15 million in accordance with Article 286 of the Tax Code (clause 3 in Article 286 150-FZ).
It turns out that if in the year preceding 2017, according to tax accounting Your company's quarterly revenue is up to 15,000,000 rubles. – feel free to refuse to pay taxes every month.
With such revenue you can pay once every 3 months of work. Thus, in the second and subsequent reporting periods you will pay only 1 payment. But still, do not forget to notify the tax authorities in a timely manner.
How to take into account revenue for quarterly payments
The general rule for paying advances says: the revenue base, which allows you to understand whether to pay every month or once a quarter, should be considered as a cumulative total, and take the periods sequentially.
PLEASE NOTE: the quarter based on the results of which it was decided to make this calculation will not take part in the calculation of those same 15 million.
How is average sales income calculated for 4 quarters?
The regulatory instructions will help you make the calculation correctly. It is in the letter of the Ministry of Finance 03-03-06/1/716 (12/24/12 - date of approval). You can also use the contents of the text of the letter dated September 21, 2012 (No. 03-03-06/1/493). The main thing is not to forget that the taxation of the following enterprises does not depend on the amount of revenue:
- Representative offices (permanent) of foreign companies on the territory of the Russian Federation
- Companies with no commercial activities and such income
- Special institutions (autonomous)
- Public sector enterprises
- Other companies listed in Article 286 of the Tax Code of the Russian Federation (clause 3)
PLEASE NOTE: exceptions to the list include such organizations as: museums, concert companies, libraries, if they are recognized as budget companies, starting from 01/01/14 they do not pay advances on profits.
How are quarterly advance payments for income taxes calculated?
Actual profit is the basis for determining the amount of future tax advances. For calculations, tax authorities prescribe using the following formula:
For the reporting period payable = Amount of tax – Amount of advances
It is simple and does not cause difficulties when operating the accounting service.
Case study:
The company "Akvarel" pays advances on profits every quarter. The 1st reporting period was worked out with revenue of 100 thousand rubles, for the first half of the current year the taxable profit is already 180 thousand rubles. This means that an advance income tax must be paid in the amount of 20 thousand (100 * 20%), and within six months an advance payment of 16 thousand (180 * 20% - 20) must be made.
What to do if the profit is less than the advance payment
The legislator gives clear explanations of how to deal with the payment of advances on income tax if, in fact, the profit is less than expected. The law establishes that advance payments are not required.
Procedure for making monthly advance payments for income tax
There are 2 legal options for calculating and transferring tax using the advance method. Their essence is as follows:
- Taking into account the tax amount as in the previous quarter
- Based on the actual profit of the current month of the year
IMPORTANT: a taxpayer company can independently decide which of the two legal options suits it best, the main thing is to consolidate its informed choice with the company’s accounting policies.
If the calculation of accruals for the last quarter
The postings and payment terms will be identical, but the amounts need to be calculated as follows:
- 1st quarter of 2017 – monthly advance based on the 4th quarter of 2016.
- 2nd quarter of the current year – 1/3 of the advance amount for the 1st quarter
- In the third quarter, the difference between the two amounts above is paid
- 4 sq. – we pay the difference between advances for 9 and 6 months of 2017
PLEASE NOTE: at the end of the quarters, the company must reconcile the tax amount based on the profits received with the amounts already paid in advance.
If the tax is higher, you need to make an additional payment; if the tax is lower, the overpayment is offset against future payments to the KBK income tax. The tax office will not refund the overpayment.
Let's look at the following example:
The Snowman company, according to its accounting policy for taxation, made monthly advance payments for income tax in 2017 based on the profit of the previous quarter.
Profit for the half year 800 thousand.
incl. 1st quarter – 200 thousand.
2nd quarter – 600 thousand
Taxes: 120 thousand (600 * 20%)
We get the calculation for the 3rd quarter:
40 thousand = 120 thousand / 3 months
If we consider tax in advance on actual profit
The company simply needs to pay the amount based on the calculation based on the fact of commercial activity. If it is successful, the tax will be higher, but if the sales were “worthwhile”, you will not have to overpay. The main rule: pay the tax by the 28th day of the month following the previous period.
Calculation of advance payments for income tax in the MARS company is carried out monthly, the calculation base is actual profit. In 6 months 2017 taxable profit was 800 thousand, and this value for the period from the beginning of the year to the last day of May amounted to 600 thousand.
It turns out that in June the company earned 200 thousand, therefore, an amount of 40 thousand (200 * 20%) needs to be paid in advance. The company will pay this fee according to the budget classification by July 28, 2017. If you pay the budget after this day, penalties will be charged.
The organization is newly created how to pay advances
Taxation of newly created companies involves the following rules:
- We pay advances based on quarterly results.
With this option of settlements with the tax office, no notifications need to be sent to the regulatory agency. If the company was founded in the last month of the year, the first advance will be calculated for the period from December to March, i.e. the first month of operation (December) is added to the first full reporting quarter. The advance payment deadline is April 28, 2018 (see the norms of Article 285 of the Tax Code in paragraphs 1.2; Article 55 in paragraph 2).
- We make payments to the codes as usual, but based on actual profits.
IMPORTANT: as soon as you have registered a company, immediately in the first month of operation, send a notification to the tax inspector that you are calculating advance payments for income tax based on the actual amount.
There are a number of features for newly organized enterprises. For example, a company was created in December 2016, but tax must be paid upon receipt of profit based on the results of January 2017, i.e. no later than the date: 02/28/17
This is exactly how the tax rules prescribed by Article 285 of the Tax Code in paragraphs 1 and 2, as well as the provisions of Article 55, paragraph 2, should be interpreted. It must be understood that paying monthly based on profit means monthly filing of declarations.
As you can see, the calculation of monthly advance payments entails the obligation to fill out more papers. But in this way the company insures itself against unwanted overpayments to the budget.
Overpayment of advance payments for income tax
How to calculate the amount due for transfer and who pays to the country’s budget is clear, then we formulate payment order, the KBK classification code table will help you avoid mistakes when filling out the details. But what if you paid advances and there was an overpayment? Who will return it and how or do the tax authorities never return such amounts?
If there is a surplus, there are 2 options:
- Refund of money to the company's financial account
- Offsetting overpayments against future payments
Of course, you can return the money to the paying company’s account, but only if:
- You have no debts to the budget
- You are no longer subject to this tax
If the overpayment is a temporary phenomenon, it makes sense to leave it for the future. When a debt to be paid arises, the tax office will offset the amounts for a specific BCC of monthly advance payments. For example, a company paid 1.5 million rubles in advance, the actual tax for the period was 0.9 million, and advances for the next quarter were 300 thousand monthly. Consequently, the company does not contribute anything for the first 2 months, and its overpayment (1.5 - 0.9) is offset. There is no need to write any letter to the tax authorities. Everything will happen automatically if the BCCs are the same in the payment order and in the declaration.
If you don't know what your budget balance is, order a reconciliation report. Now this can be done via the Internet through special services or by visiting the Federal Tax Service in person in the region where your legal entity is registered for tax purposes.
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The first advance payment of income tax is due in the first quarter of 2017. This deadline falls on January 30th. In our article, prepared by berator experts, we will recall what payments a company, including a newly formed one, must pay to the budget for income tax.
A company can make tax advances either quarterly or monthly. The specific order depends on:
- on the amount of revenue;
- from the company's accounting policies.
If the revenue does not exceed 60,000,000 rubles, the company has the right to pay only quarterly advance payments, and report this method in tax office no need.
If revenue exceeds 60,000,000 rubles, then you can pay:
- quarterly and monthly advance payments during the quarter;
- monthly advance payments based on actual profits.
The chosen method must be reflected in the accounting policy.
You can change the method of paying advance payments for income tax only from the new year by notifying the tax office no later than December 31.
Quarterly advance payments for income tax
Quarterly advance payments must be made by companies whose sales revenue over the past four quarters on average did not exceed 15,000,000 rubles (clause 3 of Article 286 of the Tax Code of the Russian Federation as amended by Law No. 150-FZ of June 8, 2015). This means that if in 2016 sales revenues on average for each quarter did not exceed 15,000,000 rubles (60,000,000 rubles for the entire year), then you can refuse to pay monthly advance payments for income tax from the first quarter of 2017. A notification must be submitted to the tax office before December 31 of the previous year.
By general rule To pay quarterly advance payments for income tax, it is necessary to take into account the consecutive four quarters preceding the period for filing the relevant tax return. That is, the calculation of 15,000,000 rubles does not include the current quarter, based on the results of which the company submits a declaration.
When determining the average value of sales income for the previous four quarters, sales income for each quarter is summed up. After this, the received amount is divided into four (letters of the Ministry of Finance of Russia dated December 24, 2012 No. 03-03-06/1/716, dated September 21, 2012 No. 03-03-06/1/493).
Advance payment of income tax for the previous quarter must be made no later than the 28th day of the month following this quarter.
Regardless of the amount of revenue, quarterly advance payments are paid (clause 3 of Article 286 of the Tax Code of the Russian Federation):
- permanent representative offices of foreign companies;
- non-profit organizations that do not have income from commercial activities;
- autonomous institutions;
- budgetary institutions. From January 1, 2014 - budgetary institutions, with the exception of theaters, museums, libraries, and concert organizations. Theaters, museums, libraries, concert organizations that are budgetary institutions do not calculate or pay advance payments for income tax from this date;
- parties to the agreement on joint activities(in terms of tax on income received from this activity);
- investors in production sharing agreements (in terms of tax on income received from this activity);
- companies that have transferred their property to trust management (in terms of tax on income received from this activity).
The amount of the quarterly advance payment for income tax is calculated based on actual profit. In this case, the formula is used.
Formula for calculating quarterly advance payment for income tax
If the profit for a given reporting period is less than for the previous one, the advance payment does not need to be transferred.
Monthly advance payments for income tax
All other companies are required to make advance payments monthly. There are two ways to pay monthly advance payments:
- based on the tax amount for the previous quarter;
- based on actual profit for the month.
The company itself chooses the tax payment option, writes it into its accounting policy and applies it throughout the year.
Based on the tax for the last quarter
Companies that use this method, must transfer advance payments for income tax no later than the 28th day of each current month, that is, in advance. For example, an advance payment for January must be paid by January 28th.
The amount of the monthly advance payment is equal to:
- the amount of the monthly advance payment for the fourth quarter of the previous year - in the first quarter of the current year;
- 1/3 of the advance payment amount for the first quarter of the current year – in the second quarter of the current year;
- 1/3 of the difference between the amount of the advance payment for the first half of the year and for the first quarter of the current year - in the third quarter of the current year;
- 1/3 of the difference between the amount of the advance payment for nine months and for six months - in the fourth quarter of the current year.
At the end of the quarter, the company compares the amount of tax calculated from actual profits with the amount of monthly advance payments.
If the tax is more than the amount of advances, then at the end of the quarter it will have to be paid. This must be done before the 28th day of the month following the reporting quarter.
If the tax turns out to be less than the amount of advances, then an overpayment will occur. The company can count it against upcoming tax payments or return it to your bank account.
If a company switches from paying monthly advance payments based on actual profits to paying monthly advance payments during the reporting period, the tax office must be notified of this no later than December 31 of the year preceding the year of transition. The amounts of advances paid in January-March under this procedure for paying advance payments will be equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months of the previous tax period. This rule is effective from January 1, 2015.
Based on actual profit for the month
According to this method, the company immediately calculates the amount of advance payments for income tax based on the actual profit received for each month.
The advance payment for the previous month must be paid by the 28th of the next month.
If next year you want to switch to making monthly advance payments based on actual profits, you must notify the tax office of your decision. This must be done before December 31 of the current year.
How does a newly created organization pay advance payments?
A newly created organization can pay advance income tax payments in two ways.
Method 1. Advance payments based on quarterly results.
To pay advance income tax payments in this way, you do not need to notify the tax office.
If the company was established in December, then the first quarterly payment should be calculated based on the profits received from December to March. It must be paid no later than April 28 (clause 2 of article 55, clauses 1, 2 of article 285 of the Tax Code of the Russian Federation).
Starting from the sixth quarter of the company’s existence, the general procedure for paying advance payments applies. For a company created in June, the general procedure for making advance payments applies starting from the third quarter of the year following the year of creation.
Method 2. Advance payments based on actual profits.
In the first month of existence, you must send a notification to the tax office about this method of paying advance payments for income tax. If the company was established in December, then the first payment should be calculated based on the profits received in December and January of the following year. It must be paid no later than February 28 (clause 2 of article 55, clauses 1, 2 of article 285 of the Tax Code of the Russian Federation). The declaration will also have to be submitted monthly (clause 3 of Article 389 of the Tax Code of the Russian Federation).
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Practical encyclopedia of an accountant
All changes for 2018 have already been made to the berator by experts. In answer to any question, you have everything you need: an exact algorithm of actions, current examples from real accounting practice, postings and samples of filling out documents.
How to calculate advance payments for income tax?
Each person is obliged to pay the state a certain tax on his profit: salaries, scholarships, entrepreneurial activity. These funds go to the needs of the state and the residents themselves: provision of hospitals, schools, administration, scientific research, military and cultural needs. Payments occur after the end of the quarter or tax year, and advance payments must also be transferred monthly.
Income tax payers
Income tax is a financial payment from a company to the state; it is levied on all profits received. The latter includes all the money that the company received from its activities, except:
The organization is required to pay tax at least once a year. In this case, the company can choose quarterly reporting. IN the latter case payments will be made every 3, 6 and 9 months. Some people choose monthly reporting. In any case, taxes will be calculated only for a single past period.
There are two calculation methods:
- Cash: applies if the organization’s average income for every three months does not exceed one million rubles. In this case, only the amounts paid or deposited into the cash register are reflected in tax accounting;
- Accrual: tax accounting reflects all income and expenses that occurred during a given period, even if the money has not yet arrived/left the cash register.
Example: when selling a product at the end of December, the money was received only at the end of January. In the first case, the company will pay taxes from the amount received in the new year, in the second - in the “old” year.
Advance payments
When and why do you pay an advance?
By law, taxes must be paid at least once a year - before March 28. But if all firms suddenly decide to pay taxes at this time, the government will have a difficult time distributing the budget, and there may be no money left in the treasury by the end of the year. To avoid this, advance payments were developed. They are paid every next month until the 28th: for example, an advance for September must be paid before October 28th.
The advance is calculated every month or every quarter, depending on the choice of the company and its focus. With a monthly advance payment, it is necessary to calculate the tax for the past month and pay it before the end of the next month.
In the second case, more complex calculations are carried out. Payments are still paid every month, but you will need to file a report quarterly.
Example. In the 1st quarter, the company paid 150 thousand rubles in tax, therefore, in the 2nd quarter, the monthly advance will be 50 thousand rubles (150 thousand/3).
In the 3rd quarter, the formula will be more complicated: (tax for six months - tax for 1 quarter) / 3. If for six months the amount of taxes was 400 thousand rubles, then payments will be: (400 - 150 thousand) / 3 = 83 thousand.
In the 4th quarter, the formula is as follows: (tax for 9 months – tax paid for six months)/3. With a total amount of 600 thousand rubles, it will be: (600 thousand – 400 thousand)/3 = 67 thousand.
When the next year comes, taxes for last year: (annual tax – tax for 9 months)/3. If the company paid 750 thousand, it will be: (750 thousand – 600 thousand)/3 = 50 thousand rubles.
Total during the year the company will owe (counting starting from April):
If at the end of the year (before the last quarterly advance) it turns out that the company has already paid more than it should have or the profit has gone to zero, then the last quarterly advance will be zero
Who pays the advance
Most firms are required to make advance payments every month, but there are businesses that are allowed to make advance payments quarterly. These include:
- Organizations whose average income for the four quarters of last year was less than 60 million rubles;
- Budgetary or autonomous organizations;
- Organizations that are not associated with commerce and do not have monetary profit from the sale of goods or services;
- Foreign companies or their branches operating in Russia;
- Firms in partnerships;
- Investors in production sharing agreements;
- Firms that manage property under a trust agreement and receive benefits from it.
All listed companies have the right to pay advance payments quarterly. Some budget institutions (theatres, museums, concert halls and libraries) have the right not to pay an advance at all: they will simply have to pay the tax annually.
If desired, all these institutions can switch to monthly payment, but this can only be done at the beginning of the tax year; the reverse transition will not be possible during the next year. To make the transition, you must notify by the end of December tax authority about your desire by writing an application and attaching to it a declaration of income for the previous annual period.
When switching to quarterly payments, the deadlines for depositing funds are:
- In the 1st quarter – April 28;
- In the 2nd quarter – July 28;
- In the 3rd quarter - October 28.
How to fill out the declaration correctly
When filling out a tax return, you must be extremely careful, especially when copying out numbers. You can download the corporate income tax return form from the link below.
How to record income and expenses
It is important to immediately note that some sheets and lines must be filled out only by certain categories of organizations: for example, sheet 05 is filled out only by firms involved in working with securities, and lines 080 and 090 of sheet 02 are filled out by the “Bank of Russia”, and not by the organization.
Sheet 02 is responsible for calculating the tax. The following lines must be filled in:
Where to mark taxes
Lines 210-230 reflect advances paid by the organization:
- 220 And 230 : advances paid to the federal and regional treasuries, respectively;
- 210 : the sum of both advances.
If the organization pays a monthly advance, the lines indicate:
- The advance amount for the previous period;
- The amount of monthly payments that were paid for the last quarter.
In lines 240-260 it is necessary to record the taxes paid outside the country - they are counted towards the payment of tax in the Russian Federation:
- 250 And 260 : taxes paid outside the country and paid to the federal and regional treasuries, respectively;
- 240 : sum of past values.
The following lines indicate additional payments to budgets:
- 270 – federal. Calculated by the formula: lines 190 – 220 - 250;
- 271 – regional: lines 200 – 230 – 260.
If the results are equal to zero, so write it down. If negative, you need to put a dash and count lines 280 and 281 - reduction to budgets::
- 280 – federal. Formula: lines 220 + 250 - 190;
- 281 – regional. Formula: line 230 + 260 – 200.
Where are the amounts paid in advances recorded?
If the company has chosen monthly advance payments, it needs to fill out the following lines:
- 290 : sum of lines 300 and 310;
- 300 : advance to the federal budget. It is calculated as (line 190 for the current period) – (line 190 for the previous period);
- 310 : regional advance. It is calculated using the same formula, only you need to take the row value 200.
If the numbers are negative or zero, the advance will not be transferred. Also, these lines are not filled in in the annual declaration.
If the advance is calculated monthly or based on data from the previous quarter, you must fill in the following lines:
- 330 And 340 : advances that will be paid in the next quarter to the federal and regional treasuries, respectively;
- 320 : the sum of both advances.
What to write in section 1
The total tax amount is indicated here. In the “OKTMO Code” field, you must write down the territorial code in which the organization is registered. Next in the lines you need to indicate:
- 030 : KBK (Budget Classification Code) for the federal treasury;
- 040 : amount from line 270;
- 050 : amount from line 280;
- 060 : KBK (Budget Classification Code) for the regional treasury;
- 070 : sum from line 271;
- 080 : sum from line 281.
Responsibility for non-payment of advance payment
Advance payments must be paid on time, otherwise certain problems may arise - the tax office has the right to impose penalties for late payment. In this case, no fine will be imposed. However, if the organization has not paid the advance in whole or in part due to a deliberate understatement of the tax base (that is, an unlawful act), a fine of 20% of the unpaid amount will have to be paid.
Penalties will daily increase the amount of debt by 1/300 of the Central Bank refinancing rate available on that day. It is accrued starting from the first day of delay, that is, from the 29th.
First of all, the tax office sends a letter to the company demanding payment of the debt in fixed time. The letter also indicates the total amount. This requirement can be sent within 3 months. If the organization does not respond to the request in any way, within 2 months after last day a decision will be made to recover it.
Advance payment of income tax allows organizations not to pay large amounts at once, and the budget - to receive uniform injections into the treasury throughout the year. It is enough for companies to pay a certain amount every month or quarter, and summarize the results at the end of the year. At the same time, you should not delay payments or try to deceive the tax office by recording a smaller amount in the declaration - this can lead to the accrual of penalties and significant troubles.
Advance payments for income tax in 2018: how to calculate
Articles on the topic
Advance payments on profits directly depend on the tax, which the company calculates from income reduced by the amount of expenses (Article 286 of the Tax Code of the Russian Federation). We will tell you in more detail who pays advances on profits in 2018, what payments can be and how to calculate them.
How to calculate advance payments for income tax in 2018: algorithm
Advance payment calculation formula:
tax base x 20% income tax rate
To determine the monthly advance payment for income tax in 2018, the following algorithm is used (see table).
Amount of monthly advance payment for income tax in 2018
Advance payments for income tax do not need to be paid if the company received a negative financial result in the billing period and the calculated amount of the advance payment is zero or negative.
It is possible that there is a loss in the current quarter, and advances are paid based on the previous quarter. In this situation, an overpayment of income tax results; it can be offset in subsequent periods or returned to the current account.
The amount of the advance payment for income tax in 2018 can be reduced by the amount of the trade tax (clause 10 of Article 286 of the Tax Code of the Russian Federation). This benefit is provided for subjects of a special economic zone (Moscow, St. Petersburg, Sevastopol).
Advance payments for income tax 2018: calculation examples
Example 1. How to calculate the monthly advance payment for income tax in 2018
Stroymontazh LLC paid an advance on income tax in the amount of RUB 850,000 in the 1st quarter of 2018. The actual accrued advance amount for the 1st quarter is RUB 710,000. Let's determine the amount of monthly payments for the 2nd quarter of 2018.
1) Calculate the amount of monthly payments in Q2. 2018
710,000/3 = 236,666.7 rubles.
2) Let’s determine the amount of overpayment of advances for the 1st quarter of 2018.
850,000 - 710,000 = 140,000 rubles.
3) Total advance payments in Q2. 2018:
— April — 96,666.7 rub. (236,666.7 rubles - overpayment of 140,000 rubles)
— May — 236,666.7 rubles.
— June — 236,666.7 rubles.
Example 2. How to calculate an advance payment for income tax in 2018 from actual profit
In 2017, Detal CJSC submitted an application to the tax office to change the procedure for paying advance payments. From January 1, 2018, the company calculates payments based on actual profits. The advance in the 4th quarter of 2017 amounted to 960,000 rubles, the company overpaid 120,000 rubles. based on the results of 2017. Taxable profit in January 2018 - 3,680,000 rubles, February - 4,250,000 rubles, March - 4,730,000 rubles.
We will calculate payments and determine the payment date.
At the end of 2017, the company had an overpayment, we are adjusting the amount of payments:
736,000 - 120,000 = 616,000 rubles. to the listing.
Example 3. How to calculate an advance payment for income tax in 2018 in case of a loss
TekhnoM LLC in the 4th quarter of 2017 paid monthly advances in the amount of 120,000 rubles, accrued - 85,000 rubles. In the 1st quarter of 2018, a loss of 15,000 rubles was received. due to seasonal decline in sales. In the 2nd quarter, a profit of 430,000 rubles was accrued. When they reported for 2017 at the end of the year, there was an overpayment of 35,000 rubles. Let's calculate the amounts of advance payments for the 1st, 2nd, 3rd quarters of 2018.
1) Let's calculate the amount of monthly payments for 1 sq. 2018:
120,000/3 = 40,000 rub.
2) the amount of overpayment on advances for 2017 amounted to 35,000 rubles. (120,000 - 85,000)
3) Final advance payments for 1 sq.m. 2018: Let's calculate advances for 1 sq. 2018:
- January - 40,000 - 35,000 (amount of overpayment) = 5,000 rubles.
— February — 40,000 rub.
— March — 40,000 rub.
3) Calculation of advances for 2 quarters. 2018
In 1 sq. a loss is received - we do not pay the advance.
4) Let's calculate payments for the 3rd quarter of 2018.
in 2nd quarter We didn’t pay advances, but according to the profit received, the accrued advance is 430,000 x 20% = 86,000 rubles. We subtract the accrued profit for the 4th quarter. 2017 - 85,000 rub. In total you need to pay extra for 2 sq. — 1,000 rub.
The amount of monthly payments is 86,000 / 3 = 28,667 rubles.
— July = 28,667 + 1,000 (additional payment for 2 quarters) = 29,667 rubles.
— August = 28,667 rub.
— September = 28,667 rubles.
Example 4. How to calculate an advance payment for income tax in 2018 for newly created organizations
Start LLC was registered in August 2017. The company did not operate in the 3rd quarter. First revenue - 4,100,000 rubles. was formed in the 4th quarter of 2017. In the 1st quarter of 2018, revenue exceeded 15 million rubles.
We will determine whether advance payments need to be made in 2017-2018.
For 3 sq. 2017 - no income, submitting a zero declaration.
In 4th quarter 2017 - we do not pay monthly payments because there was no income.
In 1 sq. 2018 - there are no monthly payments, since in the previous quarter the monthly revenue did not exceed 5 million rubles and for the quarter 15 million rubles (clause 5 of Article 287 of the Tax Code of the Russian Federation).
Since April 2018, Start LLC needs to pay monthly payments based on 1 sq. 2018, since for 1 sq. In 2018, the amount exceeded 15 million rubles (clause 5 of Article 287 of the Tax Code of the Russian Federation).
Deadlines for payment of advance payments for income tax 2018
Quarterly payments 2018
Quarterly and monthly advances
Monthly advances from actual profits
1st quarter— until April 28, 2018;
2nd quarter (half year)— until July 30, 2018;
3rd quarter (9 months)— until October 29, 2018
Until the 28th of each month (including weekends)
Until the 28th day of each month following the reporting period (1, 2, 3 months.)
Newly created organizations transfer advance payments for income tax in 2018 after the end of the full quarter from the date of their registration (clause 6 of Article 286 of the Tax Code of the Russian Federation).
If the new company’s revenue does not exceed 5 million rubles per month (15 million rubles per quarter), advance payments must be transferred once at the end of the quarter. If the revenue is higher, then starting from the next month new company lists monthly payments (clause 5 of Article 287 of the Tax Code of the Russian Federation).
It is important to remember that late advance payments are subject to penalties, so it is better to transfer them on time.
Who pays advance payments for income tax in 2018
The amount of advances for income tax is determined at the end of each reporting period (clause 2 of article 286 of the Tax Code of the Russian Federation). In this case, it is possible different variants payment of an advance payment for income tax in 2018.
Advance tax payments can be made:
- Quarterly - based on the results of 3, 6 and 9 months (with monthly payment of advances);
- Monthly - based on the results of each month from the actual profit.
- Quarterly - based on the results of 3, 6 and 9 months (without monthly payment of advances), if for the previous quarter the revenue did not exceed 60 million rubles (clause 3 of Article 268 of the Tax Code of the Russian Federation).
Who makes what advance payments for income tax in 2018?
Quarterly advance payments
Quarterly and monthly advance payments
Monthly advance payments from actual profits
— Organizations with sales income for the previous 4 quarters of less than 15 million rubles. for each quarter;
— Foreign organizations operating through a permanent representative office in the Russian Federation;
— Budgetary and autonomous organizations;
etc. (full list - Article 286 of the Tax Code of the Russian Federation)
— Organizations with revenue more than 60 million rubles. for the previous 4 quarters;
— Other organizations not specified in clause 3 of Art. 286 Tax Code of the Russian Federation.
— Any organization can transfer advance payments from actual profits.
Reporting periods - 1st quarter, half a year and 9 months (paragraph 1, clause 2, article 285 of the Tax Code of the Russian Federation).
Such organizations do not pay monthly advances within the quarter.
When calculating quarterly advances, the amounts of monthly payments transferred during the reporting period are taken into account (paragraph 5, paragraph 1, article 287 of the Tax Code of the Russian Federation).
If the company’s sales income for the previous 4 quarters exceeded 15 million, it is necessary to switch to paying monthly advances.
It is necessary to take into account the consecutive 4 quarters preceding the period for submitting the declaration.
If, at the end of the quarter in which the company paid monthly advances, sales revenues are less than the limit, it is automatically exempt from paying monthly advances for the next quarter. There is no need to notify tax authorities.
If an organization in 2018 decided to pay monthly advances based on the profit actually received, it must notify the inspectorate about this no later than December 31, 2016.
During 2018, the company does not have the right to change the system for paying advances on income tax.
An organization can switch to either monthly payments based on actual profits or monthly advances during the reporting period. To change the method of paying advances, you must notify the tax office. no later than December 31 of the year, and the organization will begin to apply new order from the next tax period. In 2017, December 31 is a Saturday, a day off, so the deadline is moved to January 9, 2018.
January 9, 2018— deadline for submitting notification of the transition to monthly income tax payments
Let us remind you that companies that have chosen the method of calculating advances based on actual profits must submit an income tax return every month.
Before changing the method of calculating and paying advances, it is worth assessing the company’s capabilities, because it is possible to return to the previous procedure only in the new tax period.
Changes in income tax 2018:
Advance payments for income tax: calculation features
If over the previous four quarters, sales revenues exceeded an average of 10 million rubles. for the quarter, the farm will have to pay monthly advance payments for income tax (Letter of the Ministry of Finance of Russia dated September 2, 2014 No. 03-03-06/1/43820). We recommend checking whether the organization has the right to make quarterly payments or whether the amounts must be transferred every month.
Procedure for making advance payments
An organization for which the reporting periods for income tax are the first quarter, half a year and 9 months of the calendar year pays quarterly advance payments.
During each reporting period, the company must calculate and transfer monthly advance payments to the budget (clause 2 of Article 286 of the Tax Code of the Russian Federation).
An exception is made for those organizations whose revenue for the previous four quarters did not exceed an average of 10 million rubles. for each of them. Such enterprises pay only quarterly advance payments. The basis for this is paragraph 3 of Article 286 of the Tax Code of the Russian Federation.
Which neighborhoods to take into account
Under previous quarters one must understand the four consecutive quarters that precede the one in which the company represents the corresponding tax return. This is explained by officials in letters from the Ministry of Finance of Russia dated December 24, 2012 No. 03-03-06/1/716, dated September 21, 2012 No. 03-03-06/1/493.
For example, if a farm’s income from sales for the fourth quarter of 2013 and the first, second, and third quarters of 2014 exceeded an average of 10 million rubles. for each period, then from the fourth quarter of 2014 it pays monthly advance payments. It turns out that in order to find out whether the company will lose the right to transfer only quarterly payments from 2015, it will be necessary to check whether the average revenue for the 1st, 2nd, 3rd and 4th quarters of 2014 did not exceed the limit value.
How to calculate average revenue
When calculating the average income of an agricultural enterprise, the following must be taken into account.
1. Only sales revenue, determined in accordance with Article 249 of the Tax Code of the Russian Federation, is included in the calculation. Non-operating income, as well as income listed in Article 251 of the Tax Code of the Russian Federation, are not included in the calculation.
2. The amount of sales revenue is determined minus VAT and excise taxes presented for payment to buyers (clause 1 of Article 248 of the Tax Code of the Russian Federation).
But here the question arises: if the enterprise is an agricultural producer and the bulk of its profit is taxed at a rate of 0 percent, should it include income from the sale of agricultural products in the calculation of average revenue? (The zero rate for income tax can be applied to income from agricultural activities (clause 1.3 of Article 284 of the Tax Code of the Russian Federation)).
It would seem logical to take into account only income from activities taxed at a 20 percent rate. But there is no such rule in the Tax Code of the Russian Federation.
Specialists of the Federal Tax Service of Russia on this issue clarified: tax legislation does not provide for a separate calculation of sales income for the purpose of paying quarterly advance payments for companies conducting several types of activities, taxed at different rates (letter dated April 14, 2010 No. 3-2-14/).
Thus, when determining the average revenue for the quarter, all sales income from all types of activities are taken into account.
Rules for calculating advance payments
In accordance with paragraph 2 of Article 286 of the Tax Code of the Russian Federation, monthly advance payments are calculated in the following order:
- in the first quarter of the current year they are equal to the monthly payment of the fourth quarter of the previous year;
- in the second quarter - one third of the quarterly advance payment calculated based on the results of the first quarter of the current year;
- in the third quarter - one third of the difference between quarterly advance payments based on the results of the half-year and the first reporting period;
- in the fourth quarter - one third of the difference between quarterly advance payments for the first 9 months and the first half of the year.
The taxable profit of the farm based on the results of the first quarter amounted to 12,000,000 rubles. The amount of the quarterly advance payment at a rate of 20 percent is equal to RUB 2,400,000. (RUB 12,000,000 x 20%).
The amount of the advance payment for the additional payment for the first quarter is determined as the difference between the quarterly payment (RUB 2,400,000) and the monthly payments paid. It should be noted that in in this case the entire amount will be an additional payment, since there were no monthly payments.
The monthly advance payment paid in the second quarter is equal to 800,000 rubles. (RUB 2,400,000: 3).
The tax base for the first half of the year amounted to 30,000,000 rubles.
The quarterly advance payment is equal to RUB 6,000,000. (RUB 30,000,000 x 20%).
This means that the amount of additional payment for the six months will be 1,200,000 rubles. (6,000,000 rub. – 2,400,000 – 800,000 rub. x 3).
The monthly advance payment in the third quarter is equal to RUB 1,200,000. ((RUB 6,000,000 – RUB 2,400,000) : 3).
Taxable profit for 9 months amounted to RUB 41,000,000.
Then the quarterly advance payment is equal to RUB 8,200,000. (RUB 41,000,000 x 20%). It turns out that the farm will have an overpayment in the amount of 1,400,000 rubles. (RUB 8,200,000 – RUB 6,000,000 – RUB 1,200,000 x 3).
Monthly advance payments must be transferred no later than the 28th day of each month of the reporting period, and quarterly payments must be made no later than 28 calendar days from the end of the corresponding period (clause 1 of Article 287 of the Tax Code of the Russian Federation).
Advance payments based on actual profit
We should also not forget that the Tax Code of the Russian Federation provides for another method of paying advance payments for income tax. (Read about the possibility of accounting for certain expenses for profit tax purposes in the material “Paying income tax: an official explains” (No. 7, 2014)).
In accordance with paragraph 2 of Article 286 of the Tax Code of the Russian Federation, an enterprise has the right to transfer monthly advance payments based on the actual profit received. It is possible to switch to this payment option only from the beginning of the tax period. The organization is obliged to notify inspectors of this no later than December 31 of the year preceding the year in which it is planned to switch to these payments (clause 2 of Article 286 of the Tax Code of the Russian Federation).
Then the reporting periods for the company will be one month, two months, three months, and so on until the end of the tax period (clause 2 of article 285 of the Tax Code of the Russian Federation).
The amount of the advance payment in this case is determined based on the tax rate and the actual profit received, which is calculated on an accrual basis from the beginning of the year to the end of the corresponding month (clause 2 of Article 286 of the Tax Code of the Russian Federation). In this case, previously accrued advance payments must be taken into account.
The payment must be transferred no later than the 28th day of the next month (clause 1 of Article 287 of the Tax Code of the Russian Federation).
The inconvenience of this method is that it is necessary to fill out a tax return every month and submit it to the inspectorate no later than 28 calendar days from the end of the corresponding reporting period (clause 3 of Article 289 of the Tax Code of the Russian Federation).
Filling out the declaration
As for filling out the income tax return, for farms that meet the requirements of Article 346.2 of the Tax Code of the Russian Federation, it has its own characteristics. Agricultural producers who have not switched to paying the Unified Agricultural Tax for activities related to the sale of produced (as well as processed) agricultural products, submit as part of the declaration subsections 1.1 and 1.2 of Section 1, Sheet 02, appendices No. 1-5 to Sheet 02 with code “2” - agricultural commodity producer (clause 1.5 of the Procedure approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/).
It turns out that there can be two sheets with the indicated sections in the declaration. One with code “2” to reflect information on activities related to the production of agricultural products, and the second with code “1” for data on other types of activities, if they are conducted by the enterprise.
When calculating average income for the purpose of making advance payments, an agricultural enterprise must take into account the entire amount of revenue received. Even one that is subject to zero income tax.