The simplified system is a special preferential regime, the declaration for which is submitted only once a year. Payment of the single tax on the simplified tax system also occurs once a year - no later than March 31 for an LLC and April 30 for an individual entrepreneur. However, these are not all the payments that the simplifier must transfer to the budget. At the end of each reporting period, if there is income, you must calculate and pay advance payments according to tax.
What are advance payments on the simplified tax system?
Let us repeat, the tax period for simplified system is a calendar year, so final payment happens to the state at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified taxpayers to pay tax in installments, based on the results of the reporting periods. In essence, this is how the budget is advanced using earlier revenues.
The reporting periods for calculating advance payments under the simplified tax system are the first quarter, half a year and nine months of the year. If a businessman received income during the reporting period, then within 25 days following it, he must calculate and pay 6% () or 15% () of the tax base. If no income was received, then there is no need to pay anything.
Advance payments are called that way because the tax is paid as if in advance, in advance, without waiting for the end of the year. In this case, all advance payments under the simplified tax system are taken into account in the declaration and, accordingly, the final annual amount.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.
Deadlines for payment of advance payments
Article 346.21 of the Tax Code of the Russian Federation establishes the following deadlines for payment of advance payments under the simplified tax system in 2019:
- no later than April 25 for the first quarter;
- no later than July 25th for the six-month period;
- no later than October 25th for nine months.
For violation of these deadlines, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for an LLC and April 30 for an individual entrepreneur. But if you are late to pay the balance of tax before these dates, then a penalty of 20% of the unpaid amount will be imposed.
There is no need to submit any documents confirming the correctness of advance payments to the Federal Tax Service; simply reflect these amounts in KUDiR and keep the documents confirming payment. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.
Reduction of tax on the amount of insurance premiums
If you indicate an incorrect BCC, the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:
- incorrect name of the recipient's bank;
- incorrect Federal Treasury account.
However, paying using the wrong classification code will result in an incorrect distribution of the amounts paid, which will result in you being in arrears. In the future, you will have to search for the payment and communicate with the Federal Tax Service, so be careful when filling out the details.
- KBK simplified tax system 6% (tax, arrears and debt) - 182 1 05 01011 01 1000 110;
- KBK simplified tax system 15% (tax, arrears and debt, as well as minimum tax) - 182 1 05 01021 01 1000 110.
Income tax is an obligation familiar to many large businesses. At the same time, its implementation requires the organization’s accounting department to carry out rather complex calculations related, firstly, to calculating the actual value of the relevant transactions, and secondly, to determining the frequency of making advances to the budget. How can both mentioned problems be solved?
Who must pay advances on income taxes?
All those firms that, in principle, are subject to payment of the corresponding fee must transfer advances on income tax to the state. These include all Russian legal entities (LLC, JSC), foreign organizations (in the form of representative offices operating in the Russian Federation under the terms of an international treaty or with management bodies located in the Russian Federation) that do not use any of the alternative taxation schemes - for example, the simplified tax system, UTII or Unified Agricultural Tax, as well as those who do not pay. In addition, residents of the Skolkovo center are exempt from fulfilling such obligations as paying income taxes.
Deadlines for payment of taxes and advances
The fee in question must be paid one year before the deadline for filing a declaration on it with the Federal Tax Service. Advance payments for the tax in question can be made quarterly or monthly. In the first case, they must be transferred to the budget before submitting declarations, in the second - before the 28th of the month following the previous one. Data on the amount of the fee that is payable to the state is reflected in the declaration, which must be submitted to the Federal Tax Service at the end of the reporting period.
Calculation of advances on what to pay attention to
How advances on income tax should be calculated and paid is stated in the provisions of Art. 285, 286, 287 Tax Code of the Russian Federation.
Thus, in accordance with the provisions of the Code, Russian enterprises must pay the appropriate fee to the budget both at the end of the year and as advance payments. These can be transferred to the state in 3 options.
Firstly, advances on income tax are paid based on the results of the 1st quarter, half a year and 9 months, if the average quarterly revenue of the company does not exceed 10 million rubles.
Secondly, the corresponding payments are transferred monthly to those companies that have notified the Federal Tax Service of this method of settlements with the state.
Thirdly, if a company’s monthly revenue on average exceeds 10 million rubles or it has not notified the Federal Tax Service of its desire to pay advances on income tax under the second scheme, then the corresponding payments to the budget must be made after 1 quarter, half a year, 9 months and results of each month.
Let's consider the practical nuances of calculating the advance payment for the collection in question.
How to calculate average revenue?
If a company claims to transfer advances on income tax under the first scheme, then its revenue, as we noted above, should not exceed 10 million rubles on average per quarter. But how should company accountants determine the appropriate figure and be sure that if they arrive at acceptable figures, they will be correct?
Experts recommend taking into account in the revenue structure only those revenues that are generated through the sale of goods produced, services provided, as well as property rights. The turnover should not include, in particular, those listed in the provisions of Art. 251 Tax Code of the Russian Federation. In this case, revenue must be calculated without VAT and excise taxes.
In addition, the date for determining revenue depends on which method of recording income is adopted in the organization - cash or accrual. Let us consider the specifics of the corresponding approaches in more detail.
Methods for determining revenue: cash and accrual
What is the cash method? It involves fixing the enterprise's revenue only after it delivers goods or provides services in accordance with the prepayment. Or after payment is received for goods supplied and services rendered.
In turn, the accrual method involves the recognition of income by the company, regardless of whether all stages of legal relations involving the parties have actually been completed. That is, revenue can be recorded by the company immediately after receiving the advance payment. Or immediately after she delivers the goods or provides the service and begins to expect payment in accordance with the contract.
Calculation of average revenue: formula
As for the actual determination of the average turnover, data for the previous 4 quarters is taken, summed up, and then divided by 4. If the resulting result is less than 10 million rubles, then payment of advance income tax can be carried out in accordance with the first scheme. However, after the reporting quarter, the average amount of revenue must be calculated again.
How to calculate quarterly payments?
Another task of the accountant is to calculate the actual income tax payments that must be transferred to the budget. The amount of the corresponding transaction is determined on the basis of figures reflecting the actual profit of the company, which is calculated on an accrual basis, but taking into account those payments that were already transferred to the state earlier.
If it is necessary to pay income tax for a quarter, advance payments for the corresponding period are determined based on the product of the amount of the tax base by the approved collection rate, but the final figure for the contribution is determined based on the difference between the reporting payment and what was contributed to the budget in the previous period .
It will also be useful to consider what current rate for the collection in question.
Income tax rate
The basic rate determined by the state for the tax in question is 20% of revenue. In this case, the corresponding percentage of income tax is divided into 2 parts - 2% is transferred to the federal budget, 18% to the regional budget. Subjects of the Russian Federation also have the right to lower the corresponding indicator. But up to a certain limit, the regional percentage of income tax must be equal to or exceed 13.5%.
How to calculate monthly payments?
Let us next consider how the company should calculate monthly payments. What are the main nuances of this procedure? If a company pays monthly income tax to the budget, advance payments are calculated according to the following scheme.
The determination of the amount of the fee in question depends on which specific quarter we are talking about.
If income tax is calculated in the 1st quarter, then 2 indicators must be taken into account:
The amount of the monthly income tax payment, which is subject to transfer to the budget in the 1st quarter;
The amount of the fee that was paid to the state in the 4th quarter of last year.
The tax legislation of the Russian Federation instructs the accountant to define 1 indicator as equal to the 2nd.
If income tax is calculated in the 2nd quarter, then 2 indicators are also taken into account:
Monthly payment for the 2nd quarter of the current year;
Quarterly payment determined based on the results of the 1st quarter of the current year.
The accountant determines the value of 1 indicator as corresponding to 1/3 of the size of the 2nd.
If income tax is calculated in the 3rd quarter, then the third indicator is taken into account:
Monthly payment made in the 3rd quarter;
Quarterly payment, which is determined based on the results of the 1st quarter;
Quarterly payment, which is determined based on the results of the six months.
The accountant calculates the value of the first indicator based on the difference between the third and second, which is divided by 3.
If income tax is calculated in the 4th quarter, then, again, 3 indicators are taken into account:
Monthly payment transferred to the state in the 4th quarter;
Quarterly payment for half a year;
Quarterly payment for 9 months.
The value of the first indicator is determined according to a scheme similar to the one we discussed above: first, the accountant subtracts the second from the third indicator, and then divides the resulting result by 3.
Example of quarterly payment calculation
Let us now consider how the quarterly payment of the relevant fee can be calculated in practice and will be very simple. The advance tax for the 1st quarter is determined by multiplying the revenue - let it be equal to 100 thousand rubles, and the rate established for collection - let it be standard and equal to 20%. The payment will thus be 60 thousand rubles.
In turn, the advance tax for the 2nd quarter will be determined as the difference between the current amount of the fee and that paid in the previous period. For example, if for the 2nd quarter a company must pay 100 thousand rubles to the state, then in fact it will have to pay 40 thousand rubles.
Example of monthly payment calculation
In turn, calculating the monthly tax advance may involve the use of more complex formula. For example, if we need to calculate a payment in the 1st quarter, then, as we noted above, it should be equal to what was determined for the 4th quarter of the previous tax year. In turn, the second indicator is defined as the difference between quarterly payments for 9 months and half a year, divided by 3. If the value of the first indicator is 100 thousand rubles, and the second, for example, 70 thousand, then the monthly payment in the 1st quarter is identical to that , which was calculated for the 4th quarter of the previous tax year, will be 10 thousand rubles.
Calculation of advance income tax: nuances
Let's consider some of the nuances that characterize such a procedure as paying income taxes under an advance scheme.
First of all, experts recommend paying attention to the fact that if an accountant discovers less profit in the current quarter than in the previous one, or if a loss is identified, it is necessary to transfer the fee in question to the state one way or another. However, the corresponding payments will have the status of an overpayment, and they can be offset against future obligations, and in some cases, returned from the budget.
Another nuance is typical for reflecting data on monthly payments in the declaration. According to experts, there is no need to record the relevant transactions for the 1st quarter of the current year. The fact is that such payments are identical to those made to the budget in the 4th quarter of the previous tax year and included in the declaration for 9 months.
We noted above that determining the amount of revenue taken into account when choosing a scheme for paying the fee in question to the budget largely depends on what method of recording income the organization uses - cash or accrual. The nuance in in this case is that advances received must be included in the revenue structure. Income tax is thus calculated taking into account prepayments for goods and services. Which by the time the corresponding amounts are received from the counterparty may not even be provided to him. In turn, with the accrual method, advances received do not need to be taken into account in the revenue structure. In this case, income tax is determined only after the company has completed all stages of legal relations with the counterparty related to the supply of goods or provision of services.
As you know, the tax period for income tax is the calendar year (clause 1 of Article 285 of the Tax Code of the Russian Federation). It is based on its results that the tax itself is paid. And all payments that an organization transfers to the budget during the year are called advance payments. The Tax Code provides for three methods of paying them, and the choice of one method or another does not always depend on the wishes of the taxpayer.
By general rule Advance payments for income tax (of course, if any) are transferred based on the results of the first quarter, half a year and nine months, plus monthly payments within each quarter. However, an organization can voluntarily switch to paying monthly advance payments based on the actual profit received. In this case, reporting periods will be recognized as one month, two months, three months, etc. until the end calendar year. For individual categories taxpayers are provided with a kind of preference - making advance payments to the budget based on the results of the first quarter, half a year and nine months without monthly advance payments. You will learn more about each of these methods from this article.
Advance payments...
…at the end of each reporting period plus monthly during this period
The essence of this method is that the organization, focusing on the actual indicators of the previous quarter, makes monthly advance payments (MAP) to the budget, then pays at the end of the reporting period advance payment(AP), based on the actual profit received for the reporting period and taking into account previously made payments.In this case, according to the amount of the EAP equals:
- in the 1st quarter - the amount of the EAP payable in the 4th quarter of the previous tax period;
- in the 2nd quarter - 1/3 of the amount of the AP based on the results of the 1st quarter;
- in the third quarter - 1/3 x (AP based on the results of the first half of the year - AP based on the results of the first quarter);
- in the fourth quarter - 1/3 x (AP based on the results of nine months - AP based on the results of the six months).
Monthly advance payments due during the reporting period are made no later than the 28th day of each month of this reporting period ( para. 3 p. 1 art. 287 Tax Code of the Russian Federation). At the same time, according to the terms of payment, they are distributed in equal shares in the amount of 1/3 of the payment amount per quarter. If the payment amount is not divided among three payment terms without a balance, then the balance is added to the monthly advance payment for the last term.
Advance payments based on the results of the reporting period are not paid late established for filing tax returns for the corresponding reporting period ( para. 2 p. 1 art. 287 Tax Code of the Russian Federation). The income tax return must be submitted to the tax office no later than 28 calendar days from the end of the relevant reporting period ( clause 3 art. 289 Tax Code of the Russian Federation), that is, no later than April 28, July 28, October 28.
When filling out sheet 02 “Calculation of corporate income tax” of the declaration, you must take into account following features. According to the amount of monthly advance payments payable in the quarter following the reporting period for which the declaration is submitted, is indicated on lines 290 - 310 (keep in mind that these lines are not filled out in the declaration for the tax period).
The amount of payments on line 290 is determined as the difference between the amounts of calculated income tax reflected on line 180 for the reporting period and for the previous reporting period.
Lines 300 and 310 indicate the amounts of monthly advance payments to the federal budget and to the budget of a constituent entity of the Russian Federation, which are calculated similarly to the indicator on line 290.
Lines 320 - 340 should be completed only on the nine-month return. They indicate the amount of monthly advance payments due in the first quarter of the next tax period.
An example of filling out a declaration for the first quarter and half of the year is in Letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3/4320@.
We propose to consider the procedure for filling out an income tax return throughout the entire tax period, including cases where the amount of advance payments was either an additional payment or a reduction.
In 2013, the organization made a profit: for the first quarter - 795,000 rubles; for the six months - 1,425,000 rubles; for nine months - 2,820,000 rubles;
for the year - 4,560,000 rubles.
The following were due for payment to the budget at the end of the reporting (tax) period: for the first quarter - 159,000 rubles, for the six months - 285,000 rubles, for nine months - 564,000 rubles, for the year - 912,000 rubles.
In the income tax return for the nine months of 2012, line 290 of sheet 02 indicated the amount of monthly advance payments for the fourth quarter in the amount of 72,000 rubles. The same data is reflected on line 320.
Let's calculate and display in the table the amount of monthly advance payments of the organization for 2013:
| Line code | I quarter | Half year | Nine months | Year | |
| 180 | 159 000 | 285 000 | 564 000 | 912 000 | |
| - to the federal budget | 190 | 15 900 | 28 500 | 56 400 | 91 200 |
| - to the budget of a constituent entity of the Russian Federation | 200 | 143 100 | 256 500 | 507 600 | 820 800 |
| 210 | 72 000 | 318 000* | 411 000* | 843 000* | |
| - to the federal budget | 220 | 7 200 | 31 800 | 41 100 | 84 300 |
| - to the budget of a constituent entity of the Russian Federation | 230 | 64 800 | 286 200 | 369 900 | 758 700 |
| - to the federal budget | 270 | 8 700 | - | 15 300 | 6 900 |
| - to the budget of a constituent entity of the Russian Federation | 271 | 78 300 | - | 137 700 | 62 100 |
| - to the federal budget | 280 | - | 3 300 | - | - |
| - to the budget of a constituent entity of the Russian Federation | 281 | - | 29 700 | - | - |
| The amount of monthly advance payments payable in the quarter following the current reporting period, including | 290 | 159 000** | 126 000** | 279 000** | - |
| - to the federal budget | 300 | 15 900 | 12 600 | 27 900 | - |
| - to the budget of a constituent entity of the Russian Federation | 310 | 143 100 | 113 400 | 251 100 | - |
| The amount of monthly advance payments due in the first quarter of the next tax period, including | 320 | - | - | 279 000*** | - |
| - to the federal budget | 330 | - | - | 27 900 | - |
| - to the budget of a constituent entity of the Russian Federation | 340 | - | - | 251 100 | - |
Line 210 of sheet 02 of the declaration is equal to the sum of the indicators of lines 180 and 290 of sheet 02 of the declaration for the previous reporting period (159,000 + 159,000 = 318,000, 285,000 + 126,000 = 411,000, 564,000 + 279,000 = 843,000).
In the declaration for the first quarter, line 290 of sheet 02 indicates the amount of monthly advance payments due in the second quarter. The amount of monthly advance payments will be equal to the amount of calculated tax on line 180 of sheet 02 of the declaration for the first quarter.
In the declaration for the half-year, line 290 of sheet 02 reflects the difference between the indicators of line 180 of the declaration for the half-year and line 180 for the first quarter (285,000 - 159,000 = 126,000).
In the declaration for nine months, line 290 of sheet 02 indicates the amount of monthly advance payments for the fourth quarter, calculated as the difference between line 180 of sheet 02 of the declaration for nine months and line 180 of sheet 02 of the declaration for the half-year (564,000 - 285,000 = 279,000).
Lines 320 - 340 of sheet 02 are filled out in the declaration for nine months, indicating the amount of monthly advance payments due in the first quarter of the next tax period. The amount of monthly advance payments for the first quarter is accepted equal to the amount monthly advance payments due in the fourth quarter.
As follows from the table data (in rubles), the organization in 2013 had to make payments within the following terms:
| Payment deadlines (including weekends) | Monthly advance payments | Tax based on the results of the reporting period to be paid additionally (+), to be reduced (-) | ||||
| Total | Federal budget | Budget of a constituent entity of the Russian Federation | Total | Federal budget | Budget of a constituent entity of the Russian Federation | |
| 28.01.2013 | 24 000 | 2 400 | 21 600 | - | - | - |
| 28.02.2013 | 24 000 | 2 400 | 21 600 | - | - | - |
| 28.03.2013 | 24 000 | 2 400 | 21 600 | - | - | - |
| 29.04.2013 | 53 000 | 5 300 | 47 700 | 87 000 | 8 700 | 78 300 |
| 28.05.2013 | 53 000 | 5 300 | 47 700 | - | - | - |
| 28.06.2013 | 53 000 | 5 300 | 47 700 | - | - | - |
| 29.07.2013 | 42 000 | 4 200 | 37 800 | -33 000 | -3 300 | -29 700 |
| 28.08.2013 | 42 000 | 4 200 | 37 800 | - | - | - |
| 30.09.2013 | 42 000 | 4 200 | 37 800 | - | - | - |
| 28.10.2013 | 93 000 | 9 300 | 83 700 | 153 000 | 15 300 | 137 700 |
| 28.11.2013 | 93 000 | 9 300 | 83 700 | - | - | - |
| 30.12.2013 | 93 000 | 9 300 | 83 700 | - | - | - |
| Total: | 636 000 | 63 600 | 572 400 | 207 000 | 20 700 | 186 300 |
Let's take a closer look at the payments that the taxpayer must make to the budget in July. At the end of the six months, the organization had an overpayment of advance payments in the amount of 33,000 rubles. Meanwhile, according to the same payment deadline (07/29/2013), the taxpayer also needs to make a monthly advance payment for July (RUB 42,000). Therefore, as of this date, the organization’s tax obligations to pay income tax will amount to 9,000 rubles. (42,000 - 33,000).
Thus, by the deadline of 07/29/2013 the following should be listed:
- to the federal budget - 900 rubles. (4,200 - 3,300);
- to the budget of a constituent entity of the Russian Federation - 8,100 rubles. (37,800 - 29,700).
If the taxpayer does not have arrears on other taxes (fees, penalties, fines), in such a situation, he can offset the overpayment against upcoming advance payments of income tax. To do this you should contact tax authority at the location of the organization with a corresponding application. Within 10 days from the date of receipt of such an application, the inspectorate makes a decision either to offset the amounts of overpaid tax, or to refuse to offset ( clause 4 art. 78 Tax Code of the Russian Federation). According to clause 9 of the specified article, tax officials are obliged to notify the taxpayer in writing about the decision taken. They are given five days to do this from the date of the decision.
Please note
Exceeding the amount of advance payments, paid at the end of the reporting period, above the amount of the advance payment, calculated based on the results of this reporting period, is an overpaid amount that may be returned to the taxpayer in the manner prescribed Art. 78 Tax Code of the Russian Federation. This provision does not contain a prohibition on the return of amounts of overpaid advance payments ( clause 10 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98 ).
…monthly based on the actual profit received
The Tax Code provides for the possibility of switching to advance payments at the end of each month based on the actual profit received. This payment method is appropriate for enterprises whose revenue is “wave-like” in nature, when, as they say, it’s sometimes thick and sometimes empty (for example, in seasonal industries).Keep in mind that the transition to calculating monthly advance payments based on the actual profit received is the right of taxpayers. If they want to use it, they must notify the tax authority no later than December 31 of the year preceding the tax period in which the transition to this system advance payments ( para. 8 paragraph 2 art. 286 Tax Code of the Russian Federation).
Please note
Reporting periods for taxpayers who calculate monthly advance payments based on the actual profit received are one month, two months, three months, etc. until the end of the calendar year ( clause 2 art. 285 Tax Code of the Russian Federation).
The amount of advance payments is calculated by taxpayers based on the tax rate and the actual profit received, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month ( para. 7 paragraph 2 art. 286 Tax Code of the Russian Federation).
The advance payment is made no later than the 28th day of the month following the month based on the results of which the tax is calculated ( para. 4 paragraphs 1 art. 287 Tax Code of the Russian Federation).
The amount of the advance payment that the organization must pay to the budget for the corresponding reporting period ( APK surcharge ), is defined as the difference in the amounts of the advance payment calculated at the end of the reporting period ( AReport. ), and the advance payment accrued based on the results of the previous reporting period ( APprevious ):
APk surcharge = APreport. - APprev.
It is quite obvious that if there is a loss during the reporting period, the amount of the advance payment payable to the budget is zero.
Calculated monthly advance payments for the actual profit received are reflected in the tax return, which is submitted within the deadlines established for the payment of advance payments ( clause 3 art. 289 Tax Code of the Russian Federation). Thus, when this method making advance payments tax reporting submitted monthly: for January - February 28, for January - February -
March 28, for January - March - April 28, etc. (of course, taking into account holidays and weekends).
The declaration based on the results of the tax period (for the calendar year) is submitted before March 28 of the year following the expired tax period ( clause 4 art. 289 Tax Code of the Russian Federation).
The organization decided to switch from 2013 to paying monthly advance payments based on the actual profit received. The organization notified its tax office about this by December 31, 2012.
The tax rate is 20%, including to the federal budget - 2%, to the budget of a constituent entity of the Russian Federation - 18%.
From January to April the tax base was:
- per month (January) - 1,000,000 rubles;
- for two months (January - February) - 1,400,000 rubles;
- for three months (January - March) - loss;
- for four months (January - April) - 3,000,000 rubles.
| Indicators of sheet 02 of the declaration | Line code | Month | Two months | Three months | Four months |
| 120 | 1 000 000 | 1 400 000 | - | 3 000 000 | |
| The amount of calculated income tax - total, including | 180 | 200 000 | 280 000 | - | 600 000 |
| - to the federal budget | 190 | 20 000 | 28 000 | - | 60 000 |
| - to the budget of a constituent entity of the Russian Federation | 200 | 180 000 | 252 000 | - | 540 000 |
| The amount of accrued advance payments for the reporting (tax) period - total, including | 210 | - | 200 000* | 280 000* | - |
| - to the federal budget | 220 | - | 20 000 | 28 000 | - |
| - to the budget of a constituent entity of the Russian Federation | 230 | - | 180 000 | 252 000 | - |
| Amount of income tax to be paid additionally | |||||
| - to the federal budget | 270 | 20 000 | 8 000 | - | 60 000 |
| - to the budget of a constituent entity of the Russian Federation | 271 | 180 000 | 72 000 | - | 540 000 |
| The amount of income tax to be reduced | |||||
| - to the federal budget | 280 | - | - | 28 000** | - |
| - to the budget of a constituent entity of the Russian Federation | 281 | - | - | 252 000** | - |
According to clause 5.8 Procedure for filling out the declaration line 210 of sheet 02 indicates the amount of calculated advance payments according to the declaration for the previous reporting period (line 180 of sheet 02).
Since the organization incurred a loss during the reporting period of three months, the tax base is recognized as zero. Accordingly, the advance payment calculated and payable to the budget on April 29, 2013 will also be zero.
Please note that taxpayers who have switched to calculating monthly advance payments based on actually received profits do not fill out lines 290 - 310 of sheet 02 in the income tax return ( clause 5.11 Procedure for filling out the declaration).
Let's take a closer look at the payments that the organization must make to the budget in May.
Due to the fact that during the reporting period of three months (January - March) a loss was incurred, an overpayment of advance payments was formed (280,000 rubles), which is subject to offset against upcoming payments for income tax or other taxes (repayment of arrears) or refund to the taxpayer in the manner prescribed Art. 78 Tax Code of the Russian Federation.
Let's assume that the organization decided to offset the resulting overpayment against the payment of the next advance payments. She can apply for the credit along with three months of her tax return. Having received a decision on offset by the next due date for payment of advance payments, the taxpayer can adjust these payments. Then the organization’s tax obligations due May 30, 2013 will look like this:
- to the federal budget - 32,000 rubles. (60,000 - 28,000);
- to the budget of a constituent entity of the Russian Federation - 288,000 rubles. (540,000 - 252,000).
The taxpayer cannot change the system of payment of advance payments during the tax period ( para. 8 paragraph 2 art. 286 Tax Code of the Russian Federation).
If an organization wants to return back to the general procedure for making advance payments, discussed in the previous section, it will be able to do this only from next year. At the same time Ch. 25 Tax Code of the Russian Federation does not contain provisions obliging the tax authority to notify about such a transition before the start of the tax period.
At the same time, the Ministry of Finance believes ( Letter dated April 12, 2012 No. 03-03-06/1/196 ), that in order to correctly account for tax obligations, it is advisable for the taxpayer to send to the tax office a document drawn up in free form a message about the transition from paying monthly advance payments based on actual profit to paying advance payments in a different manner. In addition, the Ministry of Finance reminded that the procedure for calculating advance payments for income tax should be reflected in the accounting policy of the organization for the next tax period.
In the said letter, the financial department explained: for a taxpayer who paid monthly advance payments in one tax period, based on the actual profit received, and decided to switch from January 1 of the next year to paying monthly advance payments in the generally established manner, the amount of the monthly advance payment in The first quarter of the new year is taken to be equal to 1/3 of the amount of advance payments payable in the fourth quarter of the previous year.
For example, in the fourth quarter, the indicated taxpayer calculated monthly advance payments based on the actual profit received on declarations for the reporting periods January - September (by the deadline of October 28), January - October (by the deadline of November 28) and January - November (by the deadline of December 28 ). According to the Ministry of Finance, the amount of these advance payments, subject to payment to the budget in the first quarter of the next tax period, should be reflected in the income tax return based on the results current tax period . Unfortunately, the authors of the letter did not indicate which lines of sheet 02 of the declaration must be filled out in such a situation. We believe that they meant lines 320 - 340.
Meanwhile in last paragraph clause 5.11 Procedure for filling out the declaration states that taxpayers paying advance payments monthly, based on the actual profit received, when switching from the beginning of the next tax period to the general tax payment procedure according to para. 2 - 5 p. 2 tbsp. 286 Tax Code of the Russian Federation Lines 320 - 340 of sheet 02 are filled out in the income tax return for eleven months .
...only once a quarter based on the results of the reporting period
There is a certain category of taxpayers who pay only quarterly advance payments based on the results of the reporting period, that is, for the first quarter, half a year, nine months. At the same time, monthly advance payments to the budget are not made within the quarter.The list of taxpayers for whom such a procedure has been established for making advance payments of income tax during the tax period is contained in clause 3 art. 286 Tax Code of the Russian Federation. This:
- budgetary institutions (except for theaters, museums, libraries, concert organizations);
- autonomous institutions;
- foreign organizations operating in Russian Federation through a permanent representative office;
- non-profit organizations that do not have income from the sale of goods (works, services);
- participants of simple (investment) partnerships in relation to the income they receive from participation in simple (investment) partnerships;
- investors of production sharing agreements in terms of income received from the implementation of these agreements;
- beneficiaries under trust management agreements.
According to the Ministry of Finance, in accordance with clause 3 art. 286 Tax Code of the Russian Federation when determining the previous four quarters, it is necessary to take into account the consecutive four quarters preceding the period in which the deadline for submitting the relevant tax return falls ( letters dated 09/21/2012 No. 03-03-06/1/493 , dated 12/24/2012 No. 03-03-06/1/716 ).
For example, if sales revenues for the previous four quarters (II, III and IV quarters of 2013 and I quarter of 2014) exceeded an average of 10 million rubles. for each quarter, the taxpayer makes monthly advance payments starting from the 2nd quarter of 2014, reflected in the corporate income tax return for the 1st quarter of 2014.
According to para. 5 p. 1 art. 287 Tax Code of the Russian Federation Advance payments based on the results of the reporting period are counted against the payment of tax based on the results of the next reporting (tax) period.
Thus, the amount of the quarterly advance payment that the organization must pay to the budget at the end of the corresponding reporting period ( CAP for additional payment ), calculated as the difference between the amounts of quarterly advance payments calculated based on the results of the current reporting period
(KAP reporting ) and the previous reporting period ( KAP previous ):
KAP for additional payment = KAP reporting - KAP previous
Advance payments based on the results of the reporting period are made no later than the deadline established for filing tax returns for the corresponding reporting period ( para. 2 p. 1 art. 287 Tax Code of the Russian Federation).
Thus, during the year, organizations fill out tax returns once every three months, based on the actual profit received, and payment is made no later than April 28, July 28, October 28 of the current tax period.
Over the previous four quarters, Strela LLC received income from sales, the amount of which did not exceed an average of 10 million rubles. for every quarter. In this regard, the organization makes quarterly advance payments. The tax rate is 20%, including to the federal budget - 2%, to the budget of a constituent entity of the Russian Federation - 18%.
Let us assume that the taxable base for income tax in 2013 was:
- for the first quarter - 100,000 rubles;
- for half a year - 120,000 rubles;
- for nine months - loss;
- per year - 150,000 rubles.
| Sheet indicators 02 declarations | Line code | I quarter | Half year | Nine months | Year |
| Tax base for tax calculation | 120 | 100 000 | 120 000 | - | 150 000 |
| Amount of calculated income tax | 180 | 20 000 | 24 000 | - | 30 000 |
| - to the federal budget | 190 | 2 000 | 2 400 | - | 3 000 |
| - to the budget of a constituent entity of the Russian Federation | 200 | 18 000 | 21 600 | - | 27 000 |
| Amount of accrued advance payments for the reporting (tax) period | 210 | - | 20 000* | 24 000* | - |
| - to the federal budget | 220 | - | 2 000 | 2 400 | - |
| - to the budget of a constituent entity of the Russian Federation | 230 | - | 18 000 | 21 600 | - |
| Amount of income tax to be paid additionally | |||||
| - to the federal budget | 270 | 2 000 | 400 | - | 3 000** |
| - to the budget of a constituent entity of the Russian Federation | 271 | 18 000 | 3 600 | - | 27 000** |
| The amount of income tax to be reduced | |||||
| - to the federal budget | 280 | - | - | 2 400 | - |
| - to the budget of a constituent entity of the Russian Federation | 281 | - | - | 21 600 | - |
The amounts of accrued advance payments for the corresponding reporting (tax) period, indicated on lines 210 - 230 of sheet 02 of the declaration, are transferred from lines 180 - 200 of the declaration for the previous reporting period.
At the end of nine months, the organization had an overpayment to the federal budget in the amount of 2,400 rubles, to the budget of a constituent entity of the Russian Federation - 21,600 rubles, which can be offset against the payment of income tax for the tax period (we talked about the rules for such offset earlier ). If the tax authority, based on the organization’s application, makes an offset, the tax obligations for the payment deadline of April 28, 2014 will be as follows:
to the federal budget - 600 rubles. (3,000 - 2,400);
to the budget of a constituent entity of the Russian Federation - 5,400 rubles. (27,000 - 21,600).
So, the Tax Code of the Russian Federation provides three possible ways making advance payments of income tax.
Taxpayers listed in clause 3 art. 286 Tax Code of the Russian Federation(including organizations with sales income not exceeding an average of 10 million rubles for each quarter over the previous four quarters) pay advance payments based on the results of the first quarter, half a year and nine months without paying monthly advance payments.
Other taxpayers can choose one of two ways to pay advances during the tax period:
- based on the results of the first quarter, half a year and nine months, plus monthly advance payments within each quarter;
- at the end of each month based on the actual profit received.
From January 1, 2014, theaters, museums, libraries, concert organizations, which are budgetary institutions, do not calculate or pay advance payments ( clause 3 art. 286 Tax Code of the Russian Federation) and represent tax return only after the tax period ( clause 2 art. 289 Tax Code of the Russian Federation)
Advance payments for newly created organizations
According to clause 5 art. 287 Tax Code of the Russian Federation newly created organizations make advance payments for the corresponding reporting period if their sales revenue did not exceed 1 million rubles. per month or 3 million rubles. per quarter. In case of exceeding the specified restrictions, the taxpayer, from the month following the month in which such excess took place, makes monthly advance payments taking into account the requirements clause 6 art. 286 Tax Code of the Russian Federation.As follows from this norm, newly created organizations begin to pay monthly advance payments after a full quarter has passed from the date of their state registration, which should be understood as three full months. In this case, quarters are counted from the beginning of the calendar year ( para. 2 clause 4 art. 6.1 Tax Code of the Russian Federation).
Let us explain these rules of law using the example set out in Letter of the Federal Tax Service for Moscow dated May 28, 2009 No. 16-15/053914 (we will only change the duration of the action - from 2008 to 2014).
Example 4
The commercial organization was created in April 2014. Until August 2014, she had no income, but in August and September her income amounted to RUB 500,000, respectively. and 1,864,000 rub. In what order will the organization make monthly advance payments for income tax?
An organization registered in April 2014 may only be required to make monthly advance payments
from the fourth quarter of 2014, that is, from October 1 of the specified year. Considering that in September 2014 (nine months) the organization’s income exceeded 1 million rubles, during the next reporting period (IV quarter) it is obliged to calculate and pay monthly advance payments in the manner prescribed in clause 2 art. 286 And clause 1 art. 287 Tax Code of the Russian Federation.
- The declaration form and the procedure for filling it out are approved. By Order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174@
- If the 28th falls on a day recognized as a day off and (or) a non-working holiday, then in accordance with clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, the payment deadline is postponed to the next working day.
- The rules of offset (return) also apply to advance payments (Clause 14, Article 78).
- It is better to submit the application along with the declaration.
- Changes made Federal law dated July 23, 2013 No. 215-FZ.
- There was probably a typo in the letter; it says: the obligation to pay monthly advance payments may arise from October 1, 2008, that is, from the third quarter of 2008.
Situation: Is it necessary to make monthly advance payments for income tax in the first quarter of the current year? The organization lost the right to simplification on October 1 last year. Average income for last year exceeded the established limit.
No, it's not necessary.
If an organization has lost the right to apply the simplified tax system, it must pay income tax in the manner prescribed for newly created organizations (clause 4 of Article 346.13 of the Tax Code of the Russian Federation). And newly created organizations begin to transfer monthly advance payments for income tax after a full quarter has passed from the date of their state registration (clause 6 of Article 286 of the Tax Code of the Russian Federation).
In this situation, the date of state registration is considered to be the date when the organization switched to common system taxation. That is, October 1 last year. Accordingly, the first full quarter after which the organization must make monthly advance payments for income tax is the fourth quarter of the previous year.
Thus, based on the literal interpretation of the legislation, the first advance payments for income tax, an organization that has lost the right to apply the simplified tax system since October 1 of last year, must transfer to the budget in the first quarter of the current year (no later than January 28, February 28 and 28 Martha). However, the amounts of monthly advance payments in the first quarter of the current year are equal to the amounts of monthly advances for the fourth quarter of last year (paragraph 3, paragraph 2, article 286 of the Tax Code of the Russian Federation). There were no advance tax payments in the fourth quarter of last year. Consequently, the organization does not have data for calculating advance payments in the first quarter of the current year.
It turns out that in the situation under consideration, the organization is not obliged to make advance payments for income tax during the first quarter of the current year. For the first time such a responsibility appears in the second quarter. No later than April 28, May 28 and June 28, the organization must transfer advance payments to the budget in the amounts specified in subsection 1.2 of section 1 of the income tax return for the first quarter.
Responsibility: advance payment transferred late
If the organization transferred the advance payment for income tax later established deadlines, tax office may charge her a penalty (Article 75 of the Tax Code of the Russian Federation). In addition, inspectors can recover the unpaid amount of the advance payment from the current account or from the organization’s property (Articles 46, 47 of the Tax Code of the Russian Federation).
To begin with, inspectors will send a demand for tax payment if the organization is late with the transfer of advance payments (paragraph 3, paragraph 1, article 45 of the Tax Code of the Russian Federation, paragraph 12 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98). In this requirement they will indicate the amount of debt and the period for its repayment (clause 1 of Article 69 of the Tax Code of the Russian Federation). Such a requirement can be presented within three months, starting from the day following the day the arrears were discovered (Article 70 of the Tax Code of the Russian Federation).
Upon expiration of the payment period specified in the request, the inspectorate will decide to collect the advance tax payment. The inspection can do this no later than two months after the expiration of the specified period (Clause 3 of Article 46 of the Tax Code of the Russian Federation).
Organizations cannot assess a fine for the amount of unpaid advance payments (clause 3 of Article 58 of the Tax Code of the Russian Federation).
Situation: Can the tax inspectorate forcefully recover the difference between the estimated tax and the tax actually paid? The organization transfers advance payments for income tax in an amount less than indicated in the declaration.
Yes, it can.
If an organization underestimates the amount of advance payments compared to the amount declared in the declaration, then it develops a debt to the budget. After all, transferring monthly advance payments for income tax is an obligation prescribed in paragraph 2 of Article 286 of the Tax Code of the Russian Federation. The tax inspectorate has the right to collect the debt that has arisen by force (Articles 46, 47 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letter of the Federal Tax Service of Russia for the Moscow Region dated February 28, 2006 No. 22-22-I/0094. This position is also confirmed by arbitration practice (clause 12 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98).
In addition, the inspectorate may charge penalties for delays in advance payments (Articles 75, 58 of the Tax Code of the Russian Federation). If the actual amount of tax at the end of the reporting (tax) period is less than originally declared, then penalties will recalculate.
Situation: Should the tax office recalculate penalties for transferring advance payments of income tax in a smaller amount than the original calculation? Based on the results of the reporting (tax) period, the tax payable is less than the declared advance payments.
Yes, I should.
Let's say an organization was supposed to transfer advance payments during the quarter based on the profit of the previous quarter, but did not transfer them on time. At the end of the reporting (tax) period, the amount of the advance payment turned out to be less than the total amount of advances calculated based on the profit of the previous quarter and previously declared for payment. Then the inspection should reduce penalties for late transfer of advance payments proportionately. This conclusion is contained in letters of the Ministry of Finance of Russia dated January 19, 2010 No. 03-03-06/1/9, dated March 18, 2008 No. 03-02-07/1-106, Federal Tax Service of Russia dated November 13, 2009 No. 3-2-06/127 and Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57.
A proportionate reduction should be understood as recalculation of penalties based on the amount of the monthly advance payment, which is determined by the formula:
An example of a proportionate reduction in penalties accrued for late transfer of advance payments for income tax. At the end of the reporting period, the amount of tax payable to the budget turned out to be less than initially declared
The organization calculates monthly advance payments based on the profit received in the previous quarter.
The monthly advance payment in the first quarter of 2015 is 90,000 rubles. The organization had to transfer this amount to the budget on January 28, March 2 and March 30, 2015. The total amount of advance payments that she had to transfer in the first quarter is 270,000 rubles. (90,000 rubles × 3 months). The organization transferred this amount only on April 27, 2015.
During January-March 2015, the organization did not transfer advances on income tax. Starting from January 29, March 3 and March 31, the inspection assessed penalties to the organization, the total amount of which as of April 27, 2013 was:
90,000 rub. × 1/300 × ((88 days + 54 days + 27 days) × 8.25%) = 4183 rub.
The amount of income tax payable to the budget at the end of the first quarter was not 270,000 rubles, but 210,000 rubles. The inspectorate must recalculate the penalties (letter of the Federal Tax Service of Russia dated November 13, 2009 No. 3-2-06/127). The amount of penalties is recalculated based on 1/3 of the amount of the advance payment calculated based on the results of the reporting period. The adjusted amount of monthly advance payments in the first quarter of 2015 is RUB 70,000. (RUB 210,000: 3 months With.):
If at the end of the tax period the organization has a loss, penalties for late transfer of advance payments for income tax are reversed completely (letter of the Federal Tax Service of Russia dated November 11, 2011 No. ED-4-3/18934).
Procedure for making advance payments for income tax depends on the company’s revenue for the four quarters preceding the reporting period pp. 2, 3 art. 286 Tax Code of the Russian Federation. For example, in order to determine how to pay advance payments in the 1st quarter of 2019, you need to look at the amount of revenue for the 1st - 4th quarters of 2018.
If the revenue does not exceed 60 million rubles, you pay only advance payments. There is no need to separately report this to the Federal Tax Service. A message about changes in the procedure for paying advance payments can be sent to you by the Federal Tax Service itself. Letter from the Federal Tax Service dated March 14, 2016 N SD-4-3/4129@.
If the revenue is more than 60 million rubles, you can pay Letter of the Ministry of Finance dated 03/03/2017 N 03-03-07/12170:
- or and advance payments during the quarter;
- or monthly advance payments based on actual profit, in which case the declaration is submitted monthly clause 3 art. 289 Tax Code of the Russian Federation.
The selected method must be fixed in . You can change the procedure for paying advance payments only from the new year. To do this, no later than December 31 of the previous year, you must send a corresponding notification to your inspection. clause 2 art. 286 Tax Code of the Russian Federation.
Deadline for payment of advance payments for income tax depends on how you pay them clause 1 art. 287, paragraph 3 of Art. 289 Tax Code of the Russian Federation.
The deadlines for payment of advance payments in 2019 are shown in the table clause 7 art. 6.1 Tax Code of the Russian Federation.
| For what period are advance payments made? | Payment method for advance payments | |
| Quarterly and monthly during the quarter | Quarterly only | |
| January | 28.01.2019 | - |
| February | 28.02.2019 | - |
| March | 28.03.2019 | - |
| 1st quarter | 29.04.2019 | 29.04.2019 |
| April | 29.04.2019 | - |
| May | 28.05.2019 | - |
| June | 28.06.2019 | - |
| Half year | 29.07.2019 | 29.07.2019 |
| July | 29.07.2019 | - |
| August | 28.08.2019 | - |
| September | 30.09.2019 | - |
| 9 months | 28.10.2019 | 28.10.2019 |
| October | 28.10.2019 | - |
| november | 28.11.2019 | - |
| December | 30.12.2019 | - |
Deadline for paying income tax for the year the same for everyone - no later than March 28 of the following year clause 1 art. 287, paragraph 4 of Art. 289 Tax Code of the Russian Federation. Tax for 2018 must be paid no later than March 28, 2019, and for 2019 no later than March 30, 2020.
For violation of the deadline for payment of advance payments and income tax are charged.KBK for payment of income tax (advance payments):
- to the federal budget - 182 1 01 01011 01 1000 110;
- to the regional budget - 182 1 01 01012 02 1000 110.
BCC for payment of interest on income tax (advance payments):
- to the federal budget - 182 1 01 01011 01 2100 110;
- to the regional budget - 182 1 01 01012 02 2100 110.
Example. Samples of filling out a payment order for income tax
The organization pays income tax to the Federal Tax Service No. 22 in Moscow.
Payment order for payment of income tax to the federal budget.
Payment order for the payment of income tax to the budget of the subject.
Payment order for payment of an advance payment to the federal budget.