An advance payment can be paid based on the results of a quarter, half a year and 9 months (in cases where the profit for the previous 4 quarters did not amount to 3 million rubles per quarter). A month can also be recognized as a reporting period. Let's take a closer look at the procedure for calculating the advance payment for a quarter. The amount for payment must be calculated taking into account the tax rate based on the profit received. Depending on the quarter in which the payment takes place, the calculation methods are as follows:
Instructions
Step 1
The monthly advance payment for the first quarter is equal to the payment paid in the last quarter of the previous year.
Step 2
The monthly advance payment for the second quarter will be one third of the amount transferred in the first quarter.
Step 3
The third and fourth quarters are calculated in the same way. The formula for the third quarter is the difference between taxes for the second and the first quarter divided by 3, and for the fourth, between the third and the second is also divided by 3.
