Doesn't allow me to fill out line 340. We check the VAT return. Who must report income taxes?

At the end of each reporting period established by the inspection, companies are required by law to count and submit a declaration to the tax authorities, which states the amount paid to the state. This amount is displayed in a separate column when filling out line 210 for the reporting period. This column is an indicator of how much the enterprise will pay to the state in the form of advance payments.

What does line 210 consist of?

The declarant independently calculates the payment, which is paid in advance, based on the rate prescribed for the organization. Calculated from the beginning of the reporting period to the end. This is stated in Art. clause 1 of the Tax Code. There are exceptional cases when, when receiving income that has already been accrued and paid by a group of taxpayers, this amount is not indicated in the declaration (Article 286, paragraphs 4,5 of the Tax Code)

Line 210 of the declaration itself shows the income received by the enterprise and the contributions made to the budget. The indicators of lines 210 to 230 do not reflect the actual profit and loss of the organization. The line itself shows how the company pays tax, monthly or quarterly. If you correctly enter data into other sections, line 210 itself will not cause any difficulties when filling out. Based on the data already entered, line 210 indicators are generated.

Sequence of entering data into line 210

According to Article 286, paragraph 2, at the end of the reporting period, all declarants fill out declarations and transfer taxes to the state budget. In one reporting period the following amount is accrued:

• Advance payment is paid once a month in the 1st quarter of the current period. It is equal to the amount of payment that is due in the last quarter of the previous period.
• The monthly payment is paid to the budget in the 2nd quarter of the current period. It is equal to 1/3 of the amount of the advance payment, which was accrued in the first quarter of the current year.
• Payment every month, which is paid to the budget in the 3rd quarter. It is equal to 1/3 of the difference between the amount accrued for the six months.
• The monthly payment, which is paid in the 4th quarter, consists of 1/3 of the difference in the amount that was accrued for six months and nine months.

That is, you can specify it like this:

The Vesna LLC company makes transfers every month, divided into advance amounts.

Advance amount for monthly payment per 1 sq. of the current year is known and amounts to 30,000 rubles. Of these:

• 3,000 rubles goes to the Federal Treasury.
• 27,000 rubles goes to the Regional Treasury.

Throughout the first quarter, the company made transfers within the deadlines established by law. During the entire first quarter, Vesna LLC paid advances in the amount of:

• 3,000*3 = 9,000 to the Federal Treasury.
• 27,000*3 = 81,000 to the local budget.

At the end of the first quarter, the company receives an income of 100,000. Then the advance, or rather, its amount is (100,000*20% line 180) 20,000 rubles. Then the deduction is calculated as follows:

• 100,000*2% line 190 =2,000. Contributions to the Federal Budget.
• 100,000*18% line 200 = 18,000. Contributions to the local budget.

During the 1st quarter, Vesna LLC notified the tax office of changes in payments. Starting from the second quarter, the organization’s income did not exceed fifteen million rubles, so it stopped making monthly advance payments.

If for some reason the accountant filled out line 210 when filling out the return for the 1st quarter, and at the same time an application was submitted to cancel monthly payments, then the tax office will expect payment. To carry out a reversal operation, you must inform the inspector about it. This follows from Tax Code Article 286. clause 3.

How to fill out the sample

All income tax accruals - line 210 - are paid every month or quarterly. This data is reflected in document lines 210, 220, 230. In the declaration, this is sheet 2. To avoid errors that occur when filling out line 210 of the declaration, you can also use the following formula.

• D(1Q) L02S210= D (last year) L02S320;
• D(p/g) L02S210=D(1kv) L02 (s180+S290);
• D(9months) L02S210= D(p/g) L02 (S180+S290);
• D(year)L02S210=D(9months) L02 (S180+S290);

If, when calculating the proportional payment (advance payment), it turns out to be zero or negative, it means that no advance payments were made in the quarter. Based on the Tax Code Art. 287 clause 1, advance payments paid during the period are counted when paying payments at the end of the reporting period.

One reporting period means a year. Reporting periods are considered to be 1st quarter, half a year, 9 months, and one year, respectively. It follows that payments at the end of the period are counted against taxes at the end of the next period.

If a situation arises when the payment for nine months and for the 4th quarter is less, the taxpayer may underpay to the state treasury. The amount of money resulting from the difference between the two periods goes towards reducing the debt.

If income increases, then the company that issued quarterly advance payments will be required to switch to paying monthly payments. If the enterprise's profit exceeds fifteen million rubles, the organization is obliged to make monthly advances.

If the income tax return for 9 months does not reflect advance payments on pages 320-340, is it necessary to resubmit the Declaration?

Yes, if the organization has accrued monthly advances for the fourth quarter of 2016 on lines 290-310 of Sheet 02 of the declaration for 9 months, and if in 2017 the organization remains a payer of income tax, it is better to draw up and submit an updated declaration for 9 months. Lines 320-340 of Sheet 02 reflect advance payments for the first quarter. In the declaration for the year, lines 290-340 are not filled in.

How to prepare and submit an income tax return

Lines 290–340 Advances for the next quarter

Calculate the advance payment to the regional budget on line 310 using the formula:

line 290, calculate using the formula:

If the amounts are negative or equal to zero, there is no need to transfer advance payments.

In lines 320–340, show the amounts of advance payments for the first quarter of the next year. These lines must be completed once a year:

• in a declaration for nine months, if the organization transfers income tax monthly from the profit received in the previous quarter;
• in the declaration for January–November, if the organization transfers income tax monthly based on actual profit, but from the next year it plans to pay tax monthly based on the profit received in the previous quarter.

Do not include advances for the first quarter of the next year in your annual declaration. After all, the annual declaration can be submitted until March 28. By this time, the organization must already transfer advances for January, February and March to the budget. And if you do not declare them in advance, the payments will fall into the category of “unclarified”, and the accountant will have to explain things to the tax office.

On line 330, indicate the amount of advance payments to the federal budget, on line 340 - to the regional budget.

Calculate the total amount of monthly advance payments on line 320 using the formula:

Important: if next year the organization remains a profit tax payer, fill out lines 320–340 based on the current year’s indicators. Even if at the date of the declaration it is known that the amount of profit or tax amount in the first quarter of the next year will be different. In particular, it is necessary to calculate monthly advance payments for the first quarter based on the current year’s indicators if:

• from January 1, the organization will have the right to pay income tax at preferential rates (for example, it will become a participant in the free economic zone);
• at the end of the year the organization will receive a loss;
• From January 1, reduced income tax rates will be introduced in the region.

This follows from the provisions

“Calculation of advance payments for income tax.” It provides formulas on the basis of which you can easily fill out sheet 2 and section 1.2 of the declaration on advance payments of income tax payable.

After determining the tax base (line 120 of Sheet 02 “Calculation of Income Tax”) and the total amount of calculated tax for the reporting period (lines 180,190,200 of Sheet 02 “Calculation of Income Tax”), the amount of tax payable in the next reporting period and the amount of additional tax are calculated or reduction.

Filling out an income tax return lines 290,300,310,320,330,340, which reflect the amount of monthly advance payments payable, in sheet 02 and section 1.2 of the declaration can be described using formulas.

Conventions for writing formulas:

s№ - declaration line no.

L№ - declaration sheet No.

Pr№ - attachment to declaration sheet No.

D (period) - income tax return for the period indicated in brackets.

The period can take the following values: 1Q - 1st quarter, p/y - 1st half of the year, 9 months - 9 months, year - year.

For example, based on the above symbols, line 120 of Appendix 5 to sheet 02 of the declaration for the 1st quarter will have the following description: D(1Q)L02Pr5s120

Filling out an income tax return for advance payments payable in the quarter following the current reporting period.

Line 290 “Amount of monthly advance payments payable in the quarter following the current reporting period” / L02S290.

D(1kv.)L02S290=D(1kv.)L02S180;

D(p/g)L02s290= D(p/g)L02s180-D(1kv)L02S180;

D(9months)L02s290= D(9months)L02S180-D(p/g)L02S180;

Interconnection of indicators:

L02s290= L02s300 + L02s310.

Line 300 “including to the federal budget”/L02S300

D(1kv)L02S300=D(1kv)L02S190;

D(p/g)L02S300=D(p/g)L02S190-D(1kv)L02S190;

D(9months)L02S300=D(9months)L02S190-D(p/g)L02S190;

Interconnection of indicators:

The amount of line 300 of the reporting period, divided by 3, is transferred to lines 120,130,140 of section 1.2 of the declaration of the same period.

Line 310 “To the budget of the constituent entities of the Russian Federation/L02s310”

D(1kv)L02S310= D(1kv)L02S200;

D(p/g)L02S310=D(p/g)L02S200-D(1kv)L02S200;

D(9months)L02S310=D(9months)L02S200-D(p/g)L02S200;

Interconnection of indicators:

The amount of line 310 of the reporting period, divided by 3, is transferred to lines 220,230,240 of section 1.2 of the declaration of the same period.

It is necessary to take into account that the declaration reflected on line 310 of sheet 02 is distributed among advance payments payable to the budget of the constituent entity of the Russian Federation by the parent organization and each separate division. Advance payments of income tax, payable by the parent organization and each separate division are reflected in Appendix 5 of Sheet 02 in line 120.

D(1kv)L02s310=D(1kv)L02S200=D(1kv)∑L02Pr5S120;

D(p/g)L02S310=D(p/g)L02S200-D(1kv)L02S200=D (p/g)∑ L02Pr5S120;

D(9months)L02S310=D(9months)L02S200-D(p/g)L02S200=D(9months)∑ L02Pr5S120.

Interconnection of indicators:

The amount reflected in L02Pr5S120 and divided by 3 is transferred to lines 220,230,240 of Section 1.2 of the declaration.

Section 1.2, as well as Appendix 5 to Sheet 02, is filled out both for the parent organization without taking into account separate divisions, and for each separate division.

For the procedure for filling out the lines of Appendix 5 to Sheet 02, see here.

Filling out an income tax return on advance payments payable in the 1st quarter of the next tax period.

Line 320 “Amount of monthly advance payments payable in the 1st quarter of the next tax period” /L02S320

D(year)L02S320=D(9months)L02S180-D(s/g)L02S180=D(9months)L02S290

Interconnection of indicators:

L02S320= L02S330 + L02S340

Line 330 “including to the federal budget” L02s330

D(year) L02S320=D(9months)L02S190-D(s/g)L02S190=D(9months)L02S290

Interconnection of indicators:

The amount of line 330 of the reporting period, divided by 3, is transferred to lines 120,130,140 of section 1.2 of the declaration of the same period.

Line 340 “to the budget of the constituent entities of the Russian Federation” / L02s340

In the absence of separate divisions:

D(year)L02S340=D(9months)L02S200

Interconnection of indicators:

The amount of line 330 of the reporting period, divided by 3, is transferred to lines 220,230,240 of section 1.2 of the declaration of the same period.

If there are separate divisions:

It must be taken into account that advance payments of income tax, reflected on line 340 of sheet 02 of the declaration, is distributed among advance payments payable to the budget of the constituent entity of the Russian Federation by the parent organization and each separate division. Advance payments of income tax, payable by the parent organization and each separate division are reflected in Appendix 5 of Sheet 02 in line 121.

D(year)L02S340=D(9months)L02S200-D(p/g)L02S200=D(year)∑ L02Pr5S121;

Interconnection of indicators:

The amount reflected in L02Pr5S120 and divided by 3 is transferred to lines 220,230,240 of Section 1.2 of the declaration. Section 1.2, as well as Appendix 5 to Sheet 02, is filled out both for the parent organization without taking into account separate divisions, and for each separate division.

This article showed algorithms for filling out an income tax return on advance payments payable.

The next step in filling out sheet 02 “calculation of income tax” of the declaration is to determine the amount of accrued advance payments of income tax. See how to calculate them and reflect them in your income tax return.

In 2018, filling out line 041 of the income tax return causes a lot of ambiguity, so we have made detailed instructions on what taxes to reflect on line 041 of Appendix 2 to sheet 02 of the income tax return, and when the accountant reflects insurance premiums in the return.

Line 041 of Appendix 2 to Sheet 02 of the income tax return

The profit declaration form was approved by order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572, therefore profit reports in 2018 must be done the same as last year. The changes in particular affected line 041 of Appendix 2 to Sheet 2. Now it is necessary to include payments of insurance premiums - all, with the exception of those paid to the Social Insurance Fund (for injuries).

Important! During audits, tax officials demand an explanation of why “profitable” revenue does not coincide with the VAT base. We looked at when inconsistencies are justified and are easy to explain. Use g

What taxes should be taken into account in 2018 on line 041

Line 041 of Appendix 2 of sheet of the income tax return in 2018 includes taxes that are mentioned in paragraphs. 1 clause 1 art. 264 Tax Code of the Russian Federation. These are amounts paid to the state related to the manufacture and sale of products, and therefore reduce the amount of profit. In particular, such payments include:

• customs duties,
• property fees,
• insurance premiums.

For more information about taxes in line 041, see the table.

Filling out line 041 of Appendix 2 to sheet 02

Filling out line 041 of Appendix 2 to Sheet 2 in 2018 is not as difficult as it seems if you know exactly what taxes and contributions to include in this column (see table above). The following rules must also be observed:

• line 041 is intended to reflect indirect taxes in the income tax return, in particular those fees and contributions that companies take into account as other expenses (Letter of the Federal Tax Service dated 04/11/2017 No. SD-4-3/6877@);
• enter the amount of accrued fees, contributions, and advances for the reporting period;

Important! Check the company's accounting policies to see if you are using all the saving methods. Moreover, from January 1, 2018, the company has the right to provide additional favorable conditions. Make changes to your “account” or approve a new document.

• all data is reflected on an accrual basis;
• the total amount of line 041 should be included along with other columns in line 040 - indirect taxes.

Example of filling out line 041

To better understand what needs to be indicated in line 041 of the income tax return, we have made a small sample with an example for you.

Example. Fill in line 041

Let's take the following initial data:

*This is the amount we will enter in line 041 of Appendix 2 of sheet 2 of the income tax return for the 2nd quarter of 2018

Attention! When filling out line 041 for other reporting periods, everything is done in the same way, only the data for the corresponding period changes

• paying;
• transferring, if from next year they change the method of transferring advances to monthly with a quarterly surcharge.

Line 320: in what period to fill out

Organizations paying monthly advances with an additional payment at the end of the quarter fill out line 320 of Sheet 02 in the declaration for 9 months of the reporting year.

Organizations paying “actual” advances, but planning to switch to monthly payment with an additional payment at the end of the quarter, must fill out line 320 of the declaration for 11 months (for January - November).

In declarations for other reporting periods, as well as at the end of the year, a dash is placed in line 320 of Sheet 02.

Line 320 of the income tax return: what amount to indicate

The meaning of line 320 depends on the method of payment of advance payments:

If you receive a value less than zero or equal to zero, you must put a dash in line 320, i.e., monthly advance payments will not be made in the first quarter of the year following the reporting one.