Companies that pay taxes according to the general system fill out a profit declaration. The form of the document was approved by order of the Ministry of Finance of Russia No. ММВ-7-3 / 730 @, is its attachment. It is drawn up by the accountant of the organization, transferred to the tax service by March 28 at the end of the reporting year.
It is necessary
- - profit declaration form;
- - company documents;
- - seal of the organization;
- - Tax Code of the Russian Federation;
- - accounting statements of the enterprise.
Instructions
Step 1
On each page of the declaration, write the TIN, KPP of the enterprise. Indicate the name of the organization in accordance with the charter, other constituent document. Enter the name, code of the tax office where you registered the company when it was created. Enter the code of the type of economic activity that you chose when registering the organization.
Step 2
On sheet 02 of the declaration, indicate the amount of income from sales, non-operating income according to the accounting statements for the previous year. Enter the amount of expenses, as well as income that is not included in the amount of income when determining the tax base. Subtract from the size of the company's income expenses and other results that are not subject to income tax according to the Tax Code of the Russian Federation.
Step 3
The income tax rate is 24%. Multiply this value by the calculated base. In accordance with Art. 311 of the Tax Code of the Russian Federation, enterprises pay advances based on the results of each quarter. Within this period, monthly advance payments are calculated. Companies whose total income for the quarter did not exceed 3 million rubles, as well as companies listed in Article 286 of the Tax Code of the Russian Federation, are exempted from this obligation. The amount of advances for a quarter is the amount of the tax base for a given period, multiplied by 24%. And payments within a quarter are calculated by dividing the advance for the previous period by three.
Step 4
If you receive a loss in the previous period, you are exempted from the advance payments. Moreover, the amount of the loss reduces the amount of tax. You have the right to include a negative financial result for previous periods in the declaration. The loss is written off by the tax authorities.
Step 5
When paying dividends, fill out sheet 03 of the declaration. The amount of payments to non-residents of the Russian Federation is taxed at a rate of 15%, and dividends accrued to residents are multiplied by 9%, which is regulated by the Tax Code of the Russian Federation.
Step 6
Confirm the accuracy and completeness of the information with the signature of the person in charge. As a rule, this is the chief accountant, as well as the director of the company. Certify the declaration with the company seal. Submit the documentation to the tax office by the 28th of the month following the reporting period.
