Businesses applying the general taxation system are required to file an income tax return. In accordance with tax legislation, organizations must charge advance payments, which are paid monthly and quarterly.
It is necessary
- - calculator;
- - Tax Code of the Russian Federation;
- - financial statements;
- - profit tax declaration form.
Instructions
Step 1
If your company has income, the amount of which for a quarter does not exceed three million rubles, then the accountant calculates monthly advance payments every quarter. The monthly advance payment under this system will be equal to the average for the previous quarter. For the first quarter, the monthly down payment is calculated as the amount of the down payment for the fourth quarter of the previous year divided by three.
Step 2
For the second quarter, the monthly advance is calculated as the difference between the quarterly advance for the fourth quarter of the previous year and the quarterly advance for the first quarter, divided by three. For the third quarter, the monthly advance payment will be equal to the difference between the quarterly payment for the second and the quarterly advance for the first quarter, divided by three. For the fourth, the difference between the quarterly down payment for the third and the quarterly down payment for the second, and divided by three.
Step 3
If your company is exempted from paying monthly advance payments, it must pay them for the first quarter no later than April 28, for the second - no later than July 28, for the third - no later than October 28. If the company is not exempted from paying monthly advance payments, they should be paid no later than the 28th day of the month following the reporting one.
Step 4
If your company prefers to pay advance payments depending on the actual profit received, the accountant should notify the tax office of this before the end of the reporting year, that is, before December 31 of the year following the reporting year. It is possible to switch to this system of payment of advances only from the beginning of the reporting year. But if your company opens a branch or representative office within a year, then the tax office will have to transfer you to such a regime from the next quarter.
Step 5
The advance payment for this regime is calculated by multiplying the tax base for income tax by the tax rate. The amount of the advance payment for each month is equal to the difference between the monthly advance payment for the reporting period and the monthly advance payment for the previous period.
