If the company has a loss or part of it, which in the current reporting period can be accepted to reduce the tax base, then its calculation is reflected in Appendix No. 4 to Sheet 02 of the income tax return. The procedure for filling out this document is regulated by Order of the Ministry of Finance of the Russian Federation No. 54n dated 05.05.2008.
It is necessary
profit tax declaration form
Instructions
Step 1
Read the provisions of Article 283 of the Tax Code of the Russian Federation and Article 10 of Federal Law No. 110-FZ, which determine the procedure for calculating the amount of loss that can be adopted to reduce the tax base in the reporting period.
Step 2
Include in the income tax return Appendix No. 4 to Sheet 02 only when the company has a balance of non-carried loss at the beginning of the reporting period. It is necessary to fill out this section after calculating the tax base, which is reflected in line 100 of Sheet 02.
Step 3
Indicate in line 010 of Appendix No. 4 to Sheet 02 the balance of non-carried loss at the beginning of the reporting period. This value must be divided into lines 020 and 030. In this case, the amount of loss in line 020 is determined on the basis of the Law of the Russian Federation No. 2116-1, and in line 030 costs are noted that are calculated according to article 283 of the Tax Code of the Russian Federation. Break down by years of education.
Step 4
Transfer the indicator of line 100 of Sheet 02 to line 140 of Appendix No. 4. This value determines the amount of the tax base, which is necessary to calculate the loss of the previous reporting periods. In line 150, it is necessary to note the amount of the loss, which was adopted to reduce the tax base and is noted in line 110 of Sheet 02.
Step 5
Determine the difference between lines 010 and 150 and enter the resulting result in line 160, which determines the non-carried loss at the end of the reporting period. If the company incurred losses in the past reporting period, then this indicator is calculated as the difference between line 060 of Sheet 02 and line 070 of Sheet 02, to which line 020, line 100 of Sheet 5 and line 530 of Sheet 06 must be added.
Step 6
Complete line 170, which is the difference between lines 020 and 150, then subtract line 170 from line 160 and enter the remainder of the unincorporated loss on line 180.
