According to the financial result, companies are obliged to calculate advance payments, the amount of which depends on the amount of revenue of the organization, organizational and legal form and the selected system for payment of advances. They are reflected on the third page of the first section of the income tax return, the form of which was approved by order of the Federal Tax Service of Russia.
It is necessary
- - profit declaration;
- - company documents;
- - financial statements;
- - completed declarations for previous quarters;
- - Tax Code of the Russian Federation;
- - calculator.
Instructions
Step 1
If you need to determine the amount of the advance payment for the first quarter of the reporting year, which is deducted to the federal budget, then you need to take into account the amount of the advance for the quarter of the previous year of federal appointment. You should divide it by three. Enter the result obtained one by one in lines 120, 130, 140. Monthly payments within a quarter are equal to each other and are calculated in the same way for those payments that should be transferred to the regional budget.
Step 2
When it becomes necessary to calculate the amount of the monthly advance for the second quarter, which should be transferred to the Federal budget, divide the result of the advance for the first quarter by three, indicate the amount received in the corresponding lines of the profit declaration. When determining the amount of advance payment per month for the second quarter, which will be deducted to the regional budget, one should be guided by the principle of determining a federal advance payment. But it is necessary to enter the amounts of regional deductions of advance payments in lines 220, 230, 240.
Step 3
If you need to calculate the amount of a monthly advance for the third quarter of federal or regional assignments, divide the advance for the second quarter to the Federal budget or the budget of a constituent entity of the Federation by three. Indicate the amount received in the corresponding lines of the first section of the profit declaration.
Step 4
When determining the monthly advance for the fourth quarter of federal or regional assignment, the amount of the quarterly payment for the third quarter should be divided by three. Indicate the result obtained in lines 120, 130, 140 (for the Federal budget), 220, 230, 240 (for the budget of a constituent entity of the Federation) of the first section of the completed income tax return for the fourth quarter of the reporting year.
