The calculation of advance payments on insurance premiums for MPI is regulated by the Order of the Ministry of Finance of the Russian Federation of March 24, 2005 No. 48 and the recommendations given by the ministry for filling it out, where the main points of document execution are clearly described.
Instructions
Step 1
The calculation is filled in black or blue using a ballpoint or fountain pen and is submitted to the tax office electronically or on paper.
Step 2
When filling out the document, only one indicator is entered in each line and columns. If there are no indicators, a dash is inserted. All monetary indicators are recorded only in rubles (without specifying kopecks). If the tables are not filled in, then a Z mark is put on their margins.
Step 3
In case of errors, incorrect values are crossed out, correct indicators are entered and endorsed with the signature of the policyholder or company officials (chief accountant and director) indicating the date of correction. All corrected indicators are certified by the seal of the organization or the signature of an individual entrepreneur. Correcting errors with corrective means is not allowed.
Step 4
After filling in the Calculation of Advance Payments, make consecutive numbering of the completed pages in the "Page" field. All policyholders submit the title page of the Calculation of Advance Payments (page 001) and sections 1, 2, 2.1, 2.2.
Step 5
People who are not individual entrepreneurs because they do not have a TIN present a title page, page 002, and sections 2.3 of the organization have separate divisions whose responsibilities include calculating and paying insurance premiums and submitting the calculation of advance payments for insurance premiums.
Step 6
It is necessary to hand over the calculation of advance payments for OPS (compulsory pension provision) no later than the 20th day of the month following the reporting period, in the form of KND 1151058., which was approved by the Ministry of Finance of the Russian Federation of March 24, 2005 N 48n. In this case, such a period is considered to be 1 quarter, 1 half year and 9 months.
Step 7
You can deliver the calculation to the tax office in person or through a representative, by letter with a list of investments or by telecommunication channels. The date of its submission is the date of sending the document.
