The payment of advance payments of income tax is the responsibility of all organizations, regardless of whether they made a profit in the current period or not. The timing and amount of advance payments usually depend on the previous profits of the enterprise, less often - on its own wishes.
It is necessary
income tax return, the amount of your organization's profit for the relevant period, tax rate, calculator
Instructions
Step 1
If your revenue for the previous four quarters did not exceed an average of 10 million rubles, then you pay advance income tax on a quarterly basis, that is, based on the results of three, six and nine months of the current tax year. The same applies to you if your organization belongs to those listed in paragraph 3 of Article 286 of the Tax Code of the Russian Federation (it is a budgetary, non-commercial, etc.) The amount of the quarterly advance payment is calculated as the product of the tax base by the tax rate, while the tax base of the reporting period is considered an accrual total from the beginning of the year to the end of the reporting period. The amount to be paid to the budget is determined as the difference between the payment for the reporting period and the amount of the payment paid based on the results of the previous reporting period (in the current tax period).
Step 2
If your average revenue for the previous four quarters was above 10 million rubles. and you do not belong to the organizations listed in clause 3 of article 286 of the Tax Code of the Russian Federation, then you pay advance payments for income tax on a quarterly basis, and within a quarter also monthly. In doing so, you also rely on the previously obtained profits. In the first quarter of the tax period, your monthly payment will be equal to the monthly payment of the previous quarter (the fourth quarter of the previous tax period). In the second quarter, your monthly payment will be the quarterly advance payment for the first quarter divided by three. In the third and fourth quarters, you pay the advance monthly payment of income tax, calculated as the difference between the amounts of quarterly payments for the previous two quarters, divided by three.
Step 3
You can voluntarily switch to such an option of paying upfront payments, such as a monthly payment based on the actual profit received. No special permission is required for this. You must notify the tax authority of your decision prior to the start of the tax period in any written form. The monthly payment is considered the same as the quarterly, only the reporting period for you will be the current month (there are no quarterly payments), and you are relying on the actual profit received in the current period, and not on the profit of the previous period.
Step 4
In the case of quarterly advance payments and monthly payments based on the actual profit, the declaration must be submitted and the amount of the advance payment must be paid no later than the 28th day of the month following the reporting period. In the case of the “quarterly payment plus monthly within a quarter” system, the last due date for monthly payments is the 28th of the current month, not the next. If the 28th day falls on a weekend or holiday, then the deadline is the next business day.
Step 5
If you have not made a profit or received a loss at the end of the reporting period, then the amount of the calculated advance payment will be equal to zero. You still submit the declaration by putting dashes in the appropriate lines.
