The procedure for filling out a profit tax return depends on the peculiarities of its payment by a particular organization and includes many nuances that are relevant only for a particular taxpayer. However, there are a number of general recommendations that should be followed by everyone who must submit this reporting document.
Instructions
Step 1
Fill out the title page (sheet 1), such subsections of sheet 01 as 1.1 on the amount of tax that the organization must pay according to its own calculations, sheet 02 with the calculation of income tax and annexes to it No. 1 (sales income and non-release income) and No. 2 (on the costs associated with production and sale and equivalent non-operating costs).
Step 2
Limit filing the declaration to a title page, subsection 1.3 (tax for organizations paid on interest or dividends) and sheet 03 (calculation of income tax for such companies) if your organization uses one of the special tax regimes, but is obliged to pay income tax on interest or dividends. Special regimes include simplified taxation, imputed income tax and unified agricultural tax.
Step 3
Fill in the rest of the declaration sheets only if they are intended for information that is relevant to your company. If you have nothing to add to them, not only do not fill out the extra sheets, but also do not include them in your declaration.
Step 4
Do not include subsection 1.2 in your annual return. It is intended for other tax periods.
Step 5
Do not fill out sheet 06, if your organization is not a non-state pension fund, and sheet 07, if it did not receive targeted funding, which is provided for by paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation (prepayment or deposit for services that your organization has yet to provide to the customer contributed by property or property rights).
Step 6
Fill in the fields of the declaration from left to right, starting with the leftmost cell, in capital block letters. Put dashes in all empty letters or numbers in the fields to be filled in. If in your case you do not need to fill in any column, do not put dashes in it - leave it blank.
Step 7
All amounts reflected in the declaration in rubles and kopecks should be rounded to the nearest ruble according to mathematical rules: from 50 kopecks upwards, from one to 49 kopecks downwards.
Step 8
Do not forget to number all pages of the declaration - from the first onwards.
