At the end of each reporting period, enterprises are required to fill out and file a profit tax return with the tax authorities. It consists of a title page, section 1 and several sheets and appendices. When filling out this reporting form, you must be extremely careful and careful, since most of the penalties are issued for mistakes made in it.
Instructions
Step 1
Fill in the data in sheet 02 and Appendix No. 5 of the income tax return. Based on these documents, section 1 is completed. They reflect the procedure for calculating the amounts of income tax and advance payments that were paid by the enterprise to the budget during the reporting period.
Step 2
Complete subsections 1.1 and 1.2 of section 1 of the income tax return. They are intended to reflect the amounts of tax that are payable to the budget at the end of the reporting period, and the amounts of advance payments. If you use accounting software to fill out reports, then these items are filled in automatically after entering the data in sheet 02. Otherwise, you must rewrite the totals manually. When doing this, be careful that all numbers match.
Step 3
Mark the taxpayer sign in these subsections. As a rule, in the form of the declaration it is proposed to select the appropriate number from the list. After that, mark the OKATO code in line 010.
Step 4
Put the budget classification code on line 030 and fill in the amount of tax to be added or reduced in lines 040 and 050. Remember that income tax is paid in installments to the federal budget and to the budget of the constituent entity of the Russian Federation.
Step 5
Skip to subsection 1.3 of Section 1 for details on the amount of tax payable on dividend or interest income. The basis for filling out this information is section A of sheet 03, section B of sheet 03 and sheet 04. Indicate the type of payment, OKATO code, budget classification code and mark the date and amount of tax payment.
Step 6
Certify all pages of the declaration with the signature of the chief accountant and the head of the enterprise, put the date of completion and stamp. It should be noted that the company submits reports to the tax office at the place of registration, and a separate subdivision at the place of location.
