Nobody is immune to mistakes. The same applies to accountants when calculating income tax and filing a tax return. In order to avoid penalties, it is necessary to make all the necessary corrections and changes in time and submit an updated declaration within the time limits established by paragraph 1 of Art. 81 of the Tax Code of the Russian Federation.
Instructions
Step 1
Identify in the initial report the error that led to the incorrect calculation of income tax. Determine if this serviceability resulted in underpayment or overpayment of tax. The procedure and specifics of clarifying the declaration, as well as possible penalties and accrued penalties, will depend on this factor.
Step 2
Fill out the updated reporting whenever you find an error resulting in underpayment of income tax. According to clause 2, clause 3 and clause 4 of article 81 of the Tax Code of the Russian Federation, the enterprise will not be fined if the clarification was submitted before the deadline for filing the declaration, as well as before the appointment of an on-site inspection and the tax inspectors determine the fact of underpayment.
Step 3
If you did not have time to clarify the income tax on time, then transfer the missing amount and the amount of interest charged during this time to the budget before submitting the "revision". According to clause 4 of article 81 of the Tax Code of the Russian Federation, the tax inspectorate in this case has no right to fine you.
Step 4
Correct the tax base, in accordance with clause 1 of article 54 of the Tax Code of the Russian Federation, if the error led to an overpayment of income tax. In the event of an overpayment, there are no clear deadlines and obligations for filing an updated declaration, since such errors do not entail penalties. At the same time, the tax inspectorate has no right to refuse an enterprise to accept such a document.
Step 5
Enter the data in the updated reporting according to the instructions for filling out the income tax declaration, approved by order of the Ministry of Taxes and Duties of the Russian Federation No. BG-3-02 / 723 dated December 29, 2003. For the "clarification", the declaration form should be used, which was valid during the period when an error was made in determining the tax. All information is transferred from the old reporting, taking into account the corrections made. On the title page, in the "Correction number" line, indicate the value that corresponds to the ordinal number of the revised declaration submitted.
