Income tax is one of those taxes that regulatory authorities are looking at especially closely. In terms of its close attention, it can only be compared with VAT. Naturally, the tax authorities, first of all, look for errors and inconsistencies in filling out the Declaration. An erroneous declaration threatens the enterprise with an unscheduled on-site inspection. That is why it is necessary to treat the Income Tax Declaration very carefully and try to fill in all its lines correctly.
Instructions
Step 1
Fill in the required sheets first. This is the Title Page (01), Sheet 02 and Appendices to it No. 1 and No. 2. In Section 1, only subsection 1.1 is required.
Step 2
Next, fill out those sheets that relate to the specifics of the work of your enterprise. Depending on whether your company has income, expenses or losses, as well as fixed assets that must be indicated in the Declaration, fill out the appropriate sheets. In Section 1, these are Subsections 1.2. and 1.3, Sheets 03 - 07, as well as Appendices to the Declaration.
Step 3
If you have income that is not taken into account when determining the tax base, fill out the Appendix without a number. This is an innovation of the new Declaration. Exactly what expenses should be included in this Appendix, you can find out in the explanatory document "Procedure for completing the Profit Tax Declaration", namely in Appendix No. 4.
Step 4
Please note that it is now allowed to fill out the Income Tax Return (as well as other tax reports) with a purple pen. In this case, all letters must be capitalized.
Step 5
Do not print the Declaration on both sides of the sheet - this is prohibited under the new regulations.
Step 6
Do not forget that there are some nuances in the deadlines for this report. If earlier the Declaration was handed over no later than 28 working days after the end of the reporting period, now calendar days are taken into account.
Step 7
Please note the changes in the Declaration. These changes affected the completion of reports on the sale of securities, on the carry forward of losses, on income in the form of dividends and interest, on operations with investment units.
Step 8
And lastly, even if you are an experienced accountant, do not be too lazy to look again at the “Procedure for filling out the Income Tax Returns”. After all, it is impossible to foresee all the nuances related to such a serious report, and the slightest mistakes can lead to serious troubles.
