Enterprises on the financial results of their activities must regularly report to the tax office. To do this, you must fill out an income tax return. Its form is unified, it is approved by the order of the Federal Tax Service of Russia No. ММВ-7-3 / 730. The features of drawing up a declaration depend on the chosen taxation system.
It is necessary
- - documents of the organization;
- - profit declaration form;
- - Tax Code of the Russian Federation;
- - financial statements for the reporting period;
- - calculator.
Instructions
Step 1
The tax period for calculating income tax is a quarter. Enter the code of the period for which you are filling out the declaration. Write the name and code of the tax authority at the location of your business.
Step 2
Please fill in the full name of your organization in accordance with the articles of association or other constituent document. Indicate the name of the separate subdivision if income tax is calculated based on the results of its activities.
Step 3
Indicate on the second sheet of the declaration the amount of income from the sale of goods, services and the amount of non-sales income. Calculate the amount of expenses that reduces the income tax base.
Step 4
Calculate the tax base by subtracting the calculated amount of expenses from the received amount of income. Multiply the result by the tax rate. It is 24%. Moreover, dividends received by Russian organizations from foreign companies are taxed at a rate of 15%. Some types of debt are subject to rates of 9 and 15%.
Step 5
Companies paying income tax are required to calculate the amount of advance payments. The latter can be quarterly with payment of monthly advances and exempt from their accrual.
Step 6
Companies whose categories are spelled out in Article 286 of the Tax Code of the Russian Federation, as well as those organizations whose income for the quarter did not exceed three million rubles, are exempted from paying monthly advances. The rest of the firms are required to calculate monthly advances within the quarter. Their amount is determined by dividing the advance payment for the previous quarter by 3.
Step 7
Indicate the amount of insurance premiums that reduce income tax, but not more than 50%, which is enshrined in the Tax Code of the Russian Federation. If your organization received a loss in the reporting period, then the amount of tax and, accordingly, the amount of advances will be zero.
Step 8
Indicate the TIN, KPP of your company on each page of the declaration, confirm the completeness and accuracy of the information written in the document, with a signature and date of completion. Attach financial statements for the tax period to the declaration and submit it to the tax authority.
