Enterprises and organizations conducting their activities pursue the goal of making a profit. They pay taxes to the state budget from the profit received. Often, enterprises for various reasons incur losses from their activities. The organization's profit and loss tax return is filled out and submitted to the tax authority.
It is necessary
computer, internet, accounting data, organization documents, pen, printer, A4 paper
Instructions
Step 1
Profit and loss tax return form can be downloaded from the lin
Step 2
When filling out the profit and loss tax return, the person filling it out must enter on each sheet the taxpayer identification number and the tax registration code of the reporting organization.
Step 3
The first sheet indicates the number of the adjustment, the code of the tax period, and the reporting year. The reporting tax period for this declaration is a quarter, half a year, nine months, a year. Enterprises filling out and submitting this declaration must submit it to the tax authority no later than March 28 for the reporting year.
Step 4
The code of the tax authority to which the declaration is submitted is entered. Enterprises submit a declaration to the tax authority at their location.
Step 5
Enterprises must write the full name of the enterprise in accordance with the constituent documents and the code of economic activity in accordance with the All-Russian Classifier of Economic Activities.
Step 6
For legal successor organizations, fields appeared in the profit tax declaration in accordance with the Federal Law, where it is necessary to enter the TIN and KPP of organizations subject to reorganization, liquidation.
Step 7
Organizations must enter their contact phone number in the appropriate field.
Step 8
The person filling out the profit and loss tax return indicates the number of pages of the declaration to be filled in and the number of documents and their copies attached to this declaration.
Step 9
The authenticity is confirmed by the signature of the taxpayer or his representative, the surname, name and patronymic of the taxpayer or his representative must be entered in full.
Step 10
In the declaration, the taxpayer calculates the amount of tax payable to the state budget and enters it in the appropriate column of the declaration. The amount of tax withheld by the tax agent is calculated by the accountant of the taxpaying company and indicated on the third sheet of this declaration.
Step 11
The taxpayer in the declaration fills in the first appendix to the second sheet of the declaration and indicates the amount of income from sales and non-sales income according to accounting data.
Step 12
It should be borne in mind that the amount of loss incurred by organizations reduces the tax base, on the value of which the amount of profit and loss tax depends. It must be written in Appendix No. 4 to the second sheet of the declaration.
Step 13
The total amount of profit and loss tax payable to the state budget is calculated by the taxpayer and entered in the appropriate field of the declaration.
