In accordance with Article 286 of the Tax Code of the Russian Federation, enterprises that received income in the previous four quarters in excess of 40 million rubles make monthly advance payments of income tax. Accordingly, the Federal Tax Service has developed a number of clarifications on how to fill out a monthly income tax return.
Instructions
Step 1
Calculate your monthly advance income tax payments. When filling out the declaration for the first quarter, the monthly advance payments established for the second quarter must be equal to the amount of the calculated income tax in the first quarter, which is declared in line 180 of sheet 09. When filling out the declaration for six months, the advance payments in the third quarter will be equal to the deduction from the calculated income tax for the six months, which is declared in line 180 of sheet 02, and the calculated tax indicated in the declaration for the first quarter. When filing a tax return for 9 months, it is necessary to deduct from the calculated income tax for 9 months, which is declared in line 180 of sheet 02, the amount of tax for the six months noted in the previous declaration.
Step 2
Reflect the amount of the accrued advance payments in line 290 of sheet 02 of the declaration and in Section 1.2 according to the three payment deadlines. If, during the calculation, a negative value of advance payments was obtained, then in the next reporting quarter they should not be charged, and it is also not worth reflecting them in the annual reporting.
Step 3
Fill in all the remaining details on sheet 02 of the tax return. Reflect the calculation of the tax base taxed at the general rate. Five annexes can be attached to sheet 02, in which individual indicators are calculated. In the corresponding lines of the sheet, data on the income and expenses of the enterprise, which are recognized as taxation items, are noted. Sheets 03, 04, 05, 06 and 07 are filled in only if necessary.
Step 4
Mark in section 1 of the declaration all information about the amounts of income tax that are payable to the budget in this reporting period. Enter the data about the company in the Title page of the tax return: full name, legal address, TIN, KPP codes corresponding to the constituent documents, the code of the type of economic activity, as well as the number of the adjustment, the reporting period and the number of pages in the declaration.
