Organizations paying taxes under the general taxation system are required to fill out a profit tax return. Together with the calculated profit, they should accrue advance payments, the amount of which depends on the volume of the company's revenue, as well as the form of ownership. The amount of the advance is calculated on the basis of the quarter, for the month and for the actually received profit, which is enshrined in the Tax Code of the Russian Federation.
It is necessary
- - company documents;
- - Tax Code of the Russian Federation;
- - calculator;
- - financial statements.
Instructions
Step 1
If the revenue from the sale of your company for the previous quarter does not exceed ten million rubles, or your company belongs to those organizations, the list of which is specified in article 286 of the Tax Code of the Russian Federation, then you should charge advance payments on a quarterly basis.
Step 2
Their size is calculated by subtracting the amount of the advance for the previous quarter from the amount of the calculated advance. For the reporting period, the amount of payment will be equal to the product of the tax base for the corresponding quarter by the income tax rate. The declaration with the calculated advances should be submitted no later than the 28th day of the month following the reporting period.
Step 3
If your company has received a loss for the quarter, then the amount of the advance payment for the tax period will be zero in accordance with Articles 274 and 286 of the Tax Code of the Russian Federation.
Step 4
If your company does not belong to organizations exempted from paying monthly advance payments on profit, or revenue for the previous quarter was ten million rubles, then you should, in addition to quarterly advances, accrue monthly advances within each quarter.
Step 5
The monthly advance payment amount is calculated by dividing by three quarterly advance payments from the previous quarter. The declaration must be submitted to the tax office no later than the 28th day of the month following the reporting period.
Step 6
If you decide to pay advance payments based on the actual profit received, then notify the tax authority about this before the start of the new reporting period (calendar year). Calculate advances in this system should be as follows: determine the tax base for income tax, multiply it by the tax rate. The result is a monthly advance payment that should be accrued on an accrual basis from the beginning of the reporting period.
