• on line 011 – revenue from the sale of goods, works and services of own production;

• on line 012 – revenue from the sale of purchased goods;

• on line 013 of Appendix 1 to sheet 02 of the income tax return - proceeds from the sale of property rights. This amount does not include income from the sale of debt claims, which are reflected in Appendix 3 to Sheet 02;

• on line 014 – proceeds from the sale of other property (except for securities, products of own production, purchased goods, depreciable property);

• on line 010 in the income tax return - the total amount of income from sales.

Lines 020–022 are filled out only by professional securities market participants. If the organization is not one, put dashes on these lines.

Lines 023–024 are filled in by other organizations (not professional participants in the securities market) that received income from the sale, disposal and redemption of securities traded on the organized market. In line 024, separately reflect the amount of deviation from the minimum settlement price if the transaction was completed outside the organized securities market.

Line 027 “Proceeds from the sale of an enterprise as a property complex” should only be filled in if the enterprise is sold as a property complex. In other cases, put dashes along the line.

In line 030, transfer the indicators from line 340 of Appendix 3 to sheet 02.

Calculate the indicator for line 040 of Appendix 2 to sheet 02 of the income tax return “Total income from sales” as the sum of all income from sales:

Lines 100–107

Lines 101–107 are intended to reflect non-operating income. See more details.What income is subject to income tax .

Please indicate according to your tax records:

• on line 101 - income from previous years identified in the current reporting period;

• on line 102 - the cost of materials and other property received during dismantling, repair, modernization, reconstruction, technical re-equipment, partial liquidation of fixed assets;

• on line 103 of Appendix 1 to sheet 02 of the income tax return - the cost of gratuitously received property, work, services, property rights;

• on line 104 - the cost of surplus inventories and other property identified during the inventory;

• on line 105 – restored bonus depreciation ;

• on line 106 – income of a professional participant in the securities market from operations with financial instruments of futures transactions not traded on the organized market;

• on line 107 – additional accrual of profit when applying methods for determining market price.

On line 100, indicate the total amount of non-operating income. The organization could have non-operating income not indicated on lines 101–107. In this case, the indicator for line 100 will be greater than the sum of the indicators for lines 101–107. Otherwise it will be equal to the sum of lines 101–107.

Situation: How to reflect in the income tax return an increase (adjustment) of the tax base due to the use of prices in a transaction between related parties that do not correspond to the market level?

Reflect the amount of adjustment to the tax base for income tax on line 107 of Appendix 1 to sheet 02 of the tax return.

If in a transaction with an interdependent party - the buyer, prices are used whose value is less than the market level, this may entail an understatement of the tax base for income tax (clause 1 of Article 105.3 of the Tax Code of the Russian Federation). In such a situation, the organization has the right to independently adjust (increase) the tax base and the amount of income tax payable to the budget (clauses 4, 6 of Article 105.3 of the Tax Code of the Russian Federation).

In the tax return, reflect the amount of the adjustment (increase in the tax base) on line 107 of Appendix 1 to Sheet 02 (clause 6.2 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). This line should be used regardless of how the organization determines the market price level for the transaction. Also use this line when determining the market price using an independent assessment (clause 9 of Article 105.7 of the Tax Code of the Russian Federation). This is stated in paragraph 1 of the letter of the Federal Tax Service of Russia dated March 11, 2015 No. ED-4-13/3833.

Along with the declaration, which reflects the increase in the tax base, it is recommended to submit to the tax office explanatory note about the adjustment made. In the explanatory note, provide information about the controlled transaction in respect of which the adjustment was made, including:

• number and date of the contract;

• the transaction price specified in the contract;

• the amount of the adjustment made;

• information about the parties to the transaction (TIN, name of organization or entrepreneur);

• other relevant information.

Such clarifications are contained in the letter of the Federal Tax Service of Russia dated April 21, 2014 No. GD-4-3/7582.

Appendix 2 to sheet 02

Appendix 2 to sheet 02 reflects costs associated with production and sales , non-operating expenses and losses.

Lines 010–030 Direct expenses

Lines 010–030 reflect direct expenses. For more information on the distribution of costs into direct and indirect, see .

If an organization uses cash method, put dashes on lines 010–030 and start filling in from line 040.

If an organization uses accrual method , fill in line 010 “Direct expenses related to goods, works, services sold” according to tax accounting data.

Fill in lines 020–030 if the organization is engaged in wholesale and retail resale of goods. Please indicate according to your tax records:

• on line 020 - the total amount of expenses related to goods sold;

• on line 030 – the cost of purchased goods sold.

Lines 040–041 Indirect costs

Lines 040–041 reflect indirect expenses. For more information on the distribution of costs into direct and indirect, seeHow to keep tax records of direct and indirect expenses .

On line 040, indicate the total amount of indirect expenses according to tax accounting data.

On line 041, indicate accrued taxes and fees. This amount does not include insurance premiums, fines, penalties and other sanctions.

Situation: what taxes should be indicated on line 041 of Appendix 2 to sheet 02 of the income tax return?

Indicate on this line the amounts of all taxes that are taken into account as expenses that reduce taxable profit in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Line 041 of Appendix 2 to Sheet 02 of the income tax return is included in the breakdown of indirect expenses incurred by the organization in the reporting (tax) period. This line reflects the amounts of taxes and fees accrued in accordance with tax legislation, except for the taxes specified in Article 270 of the Tax Code of the Russian Federation.

When filling out the declaration on line 041, indicate the amounts accrued (if using the cash method - paid):

• property tax;

• MET;

• transport tax;

• land tax;

• state fees;

• fees for the use of wildlife objects;

• water tax.

In addition, on this line you should indicate the amounts of input VAT previously accepted for deduction and restored on assets:

• which began to be used in activities not subject to VAT (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation);

• which were paid for from budget subsidies (subclause 6, clause 3, article 170 of the Tax Code of the Russian Federation).

The question of including in expenses (and reflecting on line 041) input VAT on unpaid assets, accounts payable for which is written off and included in income, is controversial .

Do not specify on line 041:

• the amount of VAT and excise taxes charged by the organization to buyers;

• the amount of income tax accrued (paid) by the organization;

• insurance contributions to extra-budgetary funds;

• penalties, fines and other sanctions transferred to the budget (to extra-budgetary funds) related to the payment of taxes, fees, and insurance premiums;

• amounts of payments for excess emissions of pollutants into the environment.

Such rules follow from the provisions of clause 7.1 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, and subclause 1 of clause 1 of Article 264 of the Tax Code of the Russian Federation.

In addition, the following amounts are not included in the calculation of the tax base for income tax (and therefore are not indicated on line 041):

• UTII accrued when combining activities on OSNO and UTII;

• gambling tax.

This is stated in paragraph 9 of Article 274 of the Tax Code of the Russian Federation.

Lines 042–043 Depreciation bonus

Fill in lines 042–043 only if the accounting policy provides depreciation bonus . Please indicate according to your tax records:

• on line 042 – expenses for capital investments at the rate of 10 percent of the original cost of fixed assets;

• on line 043 – expenses for capital investments at the rate of 30 percent of the original cost of fixed assets.

Lines 045–046 Labor of disabled people

Fill out line 045 only if the organization uses the labor of disabled people. Indicate the costs of their social protection here.

Line 046 is filled out only by public organizations of disabled people and organizations whose sole owners of property are public organizations of disabled people.

Lines 047–051 Land plots

On line 047, indicate expenses that reduce the tax base of the current reporting or tax period:

• for the acquisition, during the period from January 1, 2007 to December 31, 2011, of rights to land plots that were in state or municipal ownership (clause 1 of article 264.1 of the Tax Code of the Russian Federation, clause 5 of article 5 of the Law of December 30, 2006 No. 268 -FZ);

• to acquire the right to conclude a lease agreement for land plots - subject to the conclusion of a lease agreement (clause 2 of Article 264.1 of the Tax Code of the Russian Federation).

Expenses indicated on line 047 may counted differently (cm. ). For lines 048–051, detail the amount from line 047 depending on the established accounting method. Please indicate separately the expenses taken into account:

• evenly over a period that the organization determines independently - on line 048;

• annually in the amount of up to 30 percent of the income tax base for the previous year - on line 049;

• evenly during the installment period stipulated by the contract - on line 050;
• during the lease period of a land plot under contracts not subject to state registration - on line 051.

Lines 052–055 R&D

On line 052, enter the total amount R&D expenses . Break down this amount, separately indicating R&D expenses:

• without a positive result - on line 053;

• according to the list established by the Government of the Russian Federation - on line 054;

• according to the list established by the Government of the Russian Federation - those that did not give a positive result - on line 055.

Lines 059–061

On line 059, indicate the cost of acquisition or creation of realized property rights. For more information, seeHow to account for income and expenses from the sale of property rights .

On line 060, indicate the costs associated with the sale, as well as the price of acquisition or creation of property, income from the sale of which is reflected on line 014.

If the enterprise was sold as a property complex, indicate the value of its net assets on line 061. See more details.How to determine the value of an organization's net assets .

Lines 070–073 Securities

If the organization is a professional participant in the securities market, on line 070 indicate the costs associated with the acquisition, sale, disposal, and redemption of securities. Other organizations put dashes in this line.

Line 071 must be filled out if the organization purchased securities and the purchase price exceeded the maximum or estimated price. In this case, enter the amount of this deviation here. See more details. How to take into account the acquisition of shares (shares) of other organizations for taxation .

Lines 072–073 are filled out by any organizations that are not professional participants in the securities market. In line 072 you must indicate the costs associated with the acquisition, sale, disposal, and redemption of securities traded on the organized market. In line 073 - the amount of deviation from the maximum or estimated price.

In the declaration for 2014, do not fill out lines 072 and 073.

Line 080

To line 080, transfer the amount of expenses from line 350 of Appendix 3 to sheet 02.

Lines 090–110 Losses

On line 090, reflect part of the loss on facilities of service industries and farms received in previous years. Indicate only that part of the loss that reduces the basis in the current reporting (tax) period. See more details.How to keep tax records of income and expenses of service industries and farms .

Transfer the amount to line 100 loss from the sale of property from line 060 of Appendix 3 to Sheet 02, taken into account in this reporting or tax period.

On line 110, indicate the portion of the loss from the sale of the right to the land plot. See more details.How to account for income tax expenses related to several reporting periods .

Line 120

If the organization acquired the enterprise as a property complex, on line 120 reflect the part of the value of goodwill related to the expenses of the current period. See more details. How to reflect business reputation (goodwill) in accounting and tax accounting .

Line 130 Total recognized expenses

On line 130, calculate the amount of all recognized expenses using the formula:

Lines 131–135 Depreciation amount

On lines 131–132, indicate depreciation calculated using the straight-line method :

• on line 131 - the total amount of depreciation;

• on line 132 – .

Reflect on lines 133–134 depreciation calculated using the non-linear method :

• on line 133 - the total amount of depreciation;

• on line 134 – depreciation on intangible assets .

On line 135 put:

• 1 – if the accounting policy establishes a linear depreciation method;

• 2 – if the accounting policy establishes a non-linear method.

Situation: what code to indicate on line 135 of Appendix 2 to Sheet 02 if members of a consolidated group of taxpayers use different methods for calculating depreciation?

Indicate the code that corresponds to the depreciation method used by the majority of participants in the consolidated group of taxpayers.

On line 135 of Appendix 2 to sheet 02 of the declaration, you must indicate which depreciation method (linear or non-linear) the organization uses in accordance with the one adopted by it accounting policies for tax purposes .

If members of a consolidated group of taxpayers use different methods for calculating depreciation, then the responsible participant on line 135 of Appendix 2 to Sheet 02 indicates:

• code 1 – if the largest number of participants calculate depreciation using the straight-line method;

• code 2 – if the majority of participants use a non-linear depreciation method.

If the number of participants using the first or second method is the same, you need to compare the total amount of depreciation accrued by the group members using the straight-line method with the total amount of depreciation accrued by them using the non-linear method. Depending on which amount is greater, the corresponding depreciation method code is entered.

Such clarifications are contained in the letter of the Federal Tax Service of Russia dated April 25, 2012 No. ED-4-3/7007.

Lines 200–206 Non-operating expenses

On lines 200–206, reflect non-operating expenses. See more details. .

On line 201, indicate the interest accrued on the borrowed funds received (within the limits established by Article 269 of the Tax Code of the Russian Federation).

On line 202, reflect the costs of creating a reserve for social protection of disabled people. See more details.How to create and use a reserve for upcoming expenses for social protection of disabled people in tax accounting .

On line 204, indicate expenses:

• on liquidation of fixed assets and write-off of intangible assets (including amounts of underaccrued depreciation);

• on liquidation of unfinished construction projects and other property, the installation of which has not been completed;

• for the protection of subsoil and other similar work.

On line 205, reflect expenses in the form fines, penalties and other sanctions for violation of contractual obligations in relations with counterparties , as well as the costs of compensation for damage caused.

On line 206, put dashes if the organization is not a professional participant in the securities market. Otherwise, reflect the loss received on transactions with financial instruments of futures transactions that are not traded on an organized market.

On line 200, reflect the total amount of non-operating expenses. If the organization incurred only non-operating expenses listed on lines 201–206, the indicator on line 200 will be equal to the sum of these lines. If the organization had other non-operating expenses (for example, non-operating expenses under property trust management agreements), the indicator on line 200 will be greater than the total amount of expenses on lines 201–206.

Lines 300–302 Losses

Lines 300–302 reflect losses equated to non-operating expenses. See more details.What non-operating expenses should be taken into account when calculating income tax? .

On line 300, reflect the total amount of such losses.

On line 301, indicate losses from previous years identified in the current reporting (tax) period.

On line 302, enter the amount of bad debts. If the organization creates a reserve for doubtful debts , enter here the amount of bad debts not covered by the reserve.

Lines 400–403 Tax base adjustment

Lines 400–403 must be completed if in previous years the organization overpaid income tax and makes recalculation of the tax base on the basis of paragraph 1 of Article 54 of the Tax Code of the Russian Federation. In the lines, reflect the amount of overestimation of the tax base in previous periods - the base of the reporting period will be reduced by this amount.

This follows from clause 7.3 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Appendix 4 to sheet 02

Include the application in the declaration only for the first quarter and for the tax period as a whole (clause 1.1 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

On line 010, indicate the balance of the untransferred loss at the beginning of the year. If there is no uncarried loss at the beginning of the year, Appendix 4 to sheet 02 in the declaration for the first quarter does not need to be filled out. If the loss occurred in the current period, it must be reflected in Appendix 4 to sheet 02 in the declaration for the year.

On lines 040–130, reflect losses by year of their formation. In the declaration for a consolidated group of taxpayers on these lines, do not reflect the losses of group members calculated in the periods before they joined this group (Article 278.1 of the Tax Code of the Russian Federation).

Lines 135 and 136 are intended to reflect losses from completed transactions in transactions with securities traded on the organized market.

On line 140, indicate the tax base that is used when calculating the amount of loss from previous years, which reduces the base of the current tax period. The value indicated on line 140 must be equal to the indicator on line 100 of sheet 02. If the organization ended the current tax period with a loss, the value indicated on line 140 increases the indicator on line 160 and is transferred to Appendix 4 to sheet 02 of the declaration for the first quarter of the next year .

On line 150, reflect the loss by which the company reduces the tax base for the current year. The indicator on line 150 is transferred to line 110 of sheet 02.

On line 151, indicate the loss on transactions with marketable securities. The amount on line 151 should not exceed 20 percent of the amount of loss on line 135.

Fill in line 160 only in the annual declaration. Record here the balance of the uncarried loss at the end of the tax period.

Also fill out line 161 only in the annual declaration. Determine the indicator for this line as the difference between lines 136 and 151.

Appendix 5 to sheet 02

Only organizations with separate divisions should indicate information in Appendix 5 to Sheet 02. For details on how to fill out a declaration in this case, see How to draw up and submit an income tax return if an organization has separate divisions .

#RECOMMEND#

The new declaration form was approved by Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3/600@ “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form ". It reflects the changes made to the Tax Code by Federal Law of November 2, 2013 No. 306-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, Federal Law of April 20, 2014 No. 81- Federal Law “On Amendments to Part Two of the Tax Code of the Russian Federation”, Federal Law dated June 23, 2014 No. 167-FZ “On Amendments to Chapters 23 and 25 of Part Two of the Tax Code of the Russian Federation”.

In the table we consider the main changes that may affect the interests of many taxpayers.

Since 2014, changes to the Tax Code of the Russian Federation have also affected the procedure for calculating and withholding income tax on income (dividends) received from equity participation in other organizations. In this regard, a number of changes have been made to the procedure for filling out the new declaration. Most of the changes are related to string recoding, but there are also more significant ones. Information about them is presented in the form of a table below.

Since January 1, 2014, the Tax Code of the Russian Federation provides for the specifics of determining the tax base, income and expenses when carrying out activities related to the production of hydrocarbons in a new offshore field (clause 1 of Article 275.2 of the Tax Code of the Russian Federation). In this regard, in all pages of the declaration where it is necessary to select a taxpayer attribute, a new characteristic 4 has been added - an organization operating in a new offshore hydrocarbon field. Added fields for filling in the series, number and type of license.

Date of publication: 02/26/2015 12:30 (archive)

On March 30, organizations will have to submit an income tax return. Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600@ approved a new form of income tax declaration. This order came into force on January 10, 2015.

Introductory information

An income tax return is essentially a report on income received and expenses incurred, tax benefits, as well as the amount of income tax or losses. As a general rule, all Russian companies that are payers of corporate income tax must submit this declaration (Clause 1, Article 289 of the Tax Code of the Russian Federation, Article 246 of the Tax Code of the Russian Federation). Moreover, taxpayers must submit a declaration even if they do not have an obligation to pay tax and (or) advance tax payments (clause 1 of Article 289 of the Tax Code of the Russian Federation).

Let us say right away that there were no “revolutionary” changes in the form of the declaration. However, some sections have been adjusted and some have new lines.

Adjustment of the tax base

Let's look at Appendix No. 2 to sheet 02 of the declaration “Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses.”

New lines appeared in it: 400 - 403. The point is that if in previous periods an error was made that resulted in an overpayment, then such an error can be corrected in the current declaration. This is consistent with paragraph 1 of Art. 54 Tax Code of the Russian Federation. These lines are filled in as follows (clause 7.3 of the procedure for filling out the declaration):

• line 400 reflects the adjustment of the tax base for identified errors (distortions);
• lines 400 - 403 provide a breakdown of the identified errors (distortions) by year.

In the previous form, losses from previous tax periods identified in the current (tax) period should have been shown on line 301.

Reflection of dividends

Let's consider section A of sheet 03 of the declaration, which is called “Calculation of tax on income in the form of dividends (income from equity participation in other organizations created on the territory of the Russian Federation).” Line 001 has appeared in this section. It is intended to reflect the total amount of dividends to be distributed in favor of recipients. The total amount will need to be distributed among the following lines:

• 020 - dividends to Russian organizations;
• 030 - dividends to individuals who are tax residents.

You need to decipher the amounts of dividends (interest) paid in more detail in section B of sheet 03. This sheet must be filled out for each recipient of dividends (clause 11.4 of the procedure for filling out the declaration).

Securities

As for securities, for example, in Appendix No. 1 to Sheet 02, lines 023 and 024 appeared, in which proceeds from the sale of securities traded on the organized securities market should be reflected. They need to be filled out starting from the reporting for the first quarter of 2015. The previous form of the declaration provided for the reflection of revenue only for professional participants in the securities market (clause 6.1 of the procedure for filling out the declaration).

It should also be noted here that the declaration has a new Appendix No. 2.

This application must reflect information about the income of individuals. This application must be issued in the form of a certificate for each individual. In it, the tax agent must reflect the income that he paid to an individual for transactions with securities, financial instruments of futures transactions, etc. (clause 17.1 of the procedure for filling out the declaration). Such certificates will only need to be prepared in the declaration submitted at the end of the year. In principle, some analogy can be drawn here with the submission of certificates in form 2-NDFL.

Other changes

There have been other adjustments to the declaration form that some organizations may encounter, for example:

in Appendix 3 to sheet 02 of the declaration for 2014, it will be necessary to distribute the proceeds and losses from the assignment of debt depending on the date of its sale - before or after the payment deadline. From 2015, there will be no need to distribute losses, since they can be fully taken into account on the date of assignment (clause 8.2 of the procedure for filling out the declaration);

The tax return form has been supplemented with Appendix No. 6b to Sheet 02, intended to reflect the income and expenses of participants in consolidated groups of taxpayers.

When to submit the declaration?

A profit declaration should be submitted at the end of each reporting and tax period. The tax period is a calendar year. Therefore, you need to report your profits for 2014 no later than March 30, 2015, since the 28th and 29th fall on weekends (clause 4 of Article 289 of the Tax Code of the Russian Federation).

Also, income tax returns must be submitted at the end of each reporting period, namely:

organizations for which the reporting periods are the first quarter, six months and nine months of the year must submit declarations no later than April 28, July 28 and October 28, 2015;

organizations for which reporting periods are monthly must report no later than the 28th day of each month of the current year (this applies to those who calculate tax monthly based on actual profit).

It should be recalled here that a number of organizations are required to submit declarations only in electronic form through an electronic document management operator. So, in particular, this applies to companies whose average number of employees for the previous calendar year exceeds 100 people.

Filling out appendices to Sheet 02 numbered 1 and 2 is mandatory for all income tax taxpayers.
In addition, taxpayers are also required to fill out: Sheet 01, or the title page (the procedure for filling it out is discussed in the article “General requirements and the procedure for filling out the title page of the income tax return”), as well as subsection 1.1 of section 1 and Sheet 02 of the declaration (for more details, see the article “Procedure for filling out subsection 1.1 of section 1 and Sheet 02 of the income tax return”)

Procedure for filling out Appendix No. 1 to Sheet 02

Line 001 is marked with a “V” if the taxpayer is an agricultural producer.

The taxpayer enters data on the income received into the table. In this case, the values ​​of all indicators are given in rubles.

The total amount of revenue from the sale of goods (works, services), calculated in accordance with, 250 Tax Code (TC), is reflected on line 010. At the same time, banking institutions on line 010 reflect the amount of income provided for in Article 249 of the Tax Code, taking into account the provisions Article 290 Tax Code; insurance organizations - the amount of income provided for in Article 249 of the Tax Code, taking into account the provisions Article 293 of the Tax Code; professional participants in the securities market (including banks) – the amount of income provided for in Article 249, 298 NK. If the latter carry out dealer activities, then line 010 in question reflects the proceeds from the sale or other disposal (including redemption) of securities, determined in accordance with clauses 2, 5, 6 and 11 Article 280 Tax Code, as well as those obtained as a result of innovation. Professional securities market participants who do not carry out dealer activities reflect on line 010 revenue from one of the types of securities (including those received as a result of innovation), determined in accordance with the accounting policy of the organization (clause 8 of Article 280 of the Tax Code). Revenue from transactions with securities (including those received as a result of novation) for another type of securities is reflected in Sheet 05 of the declaration.

Data on proceeds from the sale of various property are indicated by the taxpayer in the following lines:
- revenue from the sale of goods (works, services) of own production - on line 011;
- revenue from the sale of purchased goods – on line 012;
- proceeds from the sale of property rights, with the exception of income from the sale of the right of claim - on line 013;
- proceeds from the sale of other property – on line 014.

Data on proceeds from the sale of securities, filled out only by professional participants in the securities market, are reflected on lines 020 - 022. In this case, line 020 indicates proceeds from the sale (disposal, including redemption) of securities, taking into account the provisions of paragraph. 5 and 6 of Article 280 of the Tax Code; on line 021 – the amount of deviation of the actual proceeds from the sale (disposal) of securities traded and not traded on the organized securities market from the minimum price of transactions on the organized securities market; on line 022 - the amount of deviation of the actual proceeds from the sale of securities, determined in accordance with clause 6 of Article 280 of the Tax Code and Article 40 of the Tax Code.

Line 030 reflects sales revenue from operations reflected in Appendix No. 3 to Sheet 02, if any, and then, line 040, the taxpayer indicates the amount of sales revenue:
page 010 + page 020 + page 030

On lines 100–102, taxpayers reflect the non-operating income they received.
When filling out line 100, taxpayers reflect non-operating income generated in accordance with Article 250 of the Tax Code, in particular:
- interest received (accrued) on state and municipal securities, other issue-grade securities on the date of payment by the issuer of interest (coupon) income or the date of sale of securities or the last date of the reporting period and taxed at the rates established by clauses 1, 4 Article 284 of the Tax Code(Articles 271, 273, 281, 328 Tax Code);
- interest received (accrued) under loan, credit, bank account, bank deposit agreements, as well as on other debt obligations (including securities) when the debt obligations are held by the taxpayer (Articles 271, 273, 328 of the Tax Code). This line, in addition to interest received (accrued) on an interest-bearing bill, also reflects the received (accrued) interest in the form of a discount on a discount bill;
- banks, insurance organizations, in addition, this line reflects non-operating income provided for in Articles 290, 293 of the Tax Code, not included in sales income. This line reflects, in particular, the income of banks from transactions of purchase and sale of foreign currency;
- income received from transactions with financial instruments of futures transactions traded on the organized market (Articles 250, 301, 303 - 305, 326 of the Tax Code), as well as from hedging transactions;
- bank income received from operations with financial instruments of futures transactions not traded on the organized market (paragraph 2, paragraph 5 Article 304 of the Tax Code), the underlying asset of which is foreign currency, and execution is carried out by delivery of the underlying asset.

Procedure for filling out Appendix No. 2 to Sheet 02

Line 010 is filled in by organizations engaged in the production of goods, performance of work, provision of services - it indicates direct costs related to goods, works and services sold.

Taxpayers engaged in wholesale, small wholesale and retail trade, direct expenses related to goods sold, including the cost of purchased goods sold, reflect direct expenses on lines 020, 030.
Lines 010 - 030 are not filled in by organizations that use the cash method of determining income and expenses.

On line 010 or 040 (depending on the adopted accounting policy for tax purposes), banks reflect the amount of expenses provided for Article 253 of the Tax Code subject to the provisions Article 291 of the Tax Code; insurance organizations - the amount of expenses provided for in Article 253 of the Tax Code, taking into account the provisions Article 294 of the Tax Code; professional participants in the securities market (including banks) - the amount of expenses provided for in Article 253 of the Tax Code, taking into account the provisions Article 299 of the Tax Code. If the latter carry out dealer activities, then on this line they reflect expenses from operations for the acquisition and sale or other disposal of securities (including redemption). Professional participants in the securities market (including banks) that do not carry out dealer activities indicate expenses from operations for the acquisition and sale or other disposal (including redemption) of one type of securities in accordance with the method chosen by the taxpayer for determining the tax base (clause 8 of Article 280 NK).

On line 040, organizations using the accrual method reflect indirect expenses in accordance with Article 318 of the Tax Code. Organizations that use the cash method of determining income and expenses reflect on line 040 expenses recognized as a reduction in the tax base for income tax in accordance with Article 273 of the Tax Code .

Amounts of accrued taxes and fees with the exception of the unified social tax, as well as taxes listed in Article 270 of the Tax Code, are indicated by the taxpayer on line 041 of the application.
Lines 042, 043 indicate indirect costs, respectively:
- for R&D;
- of which: R&D that did not produce a positive result.

Line 044 is filled in by organizations that have provided in their accounting policies for tax purposes the inclusion in the expenses of the reporting (tax) period of expenses for capital investments in the amount of no more than 10% of the initial cost of fixed assets (except for fixed assets received free of charge) and (or) expenses, incurred in cases of completion, additional equipment, modernization, technical re-equipment, partial liquidation of fixed assets, the amounts of which are determined in accordance with Article 257 of the Tax Code .
Amounts of expenses incurred by a taxpayer-organization employing the labor of disabled people and accepted for tax purposes in the manner established by paragraphs. 38 p. 1 Article 264 of the Tax Code, are indicated on line 045.
Expenses of taxpayers - public organizations of disabled people, as well as taxpayers-institutions, the only owners of whose property are public organizations of disabled people in the manner established by paragraphs. 39 paragraph 1 of Article 264 of the Tax Code are reflected on line 046.

Line 050 indicates the value of realized property rights. The acquisition price of sold other property and expenses associated with its sale (except for securities, products of own production, purchased goods, depreciable property) are reflected on line 060. Line 070 is filled out only by professional participants in the securities market and reflects expenses associated with the acquisition and sale (disposal, including redemption) of sold (retired) securities, taking into account the provisions of Article 40 of the Tax Code.

Line 090 shows the amount of losses of previous tax periods for objects of service industries and farms, including objects of housing, communal and social and cultural spheres, which can be taken into account within 10 years to reduce the profit of the current reporting (tax) period received from these types of activities , in accordance with Article 275.1 of the Tax Code .
Line 100 shows the amount of loss from the sale of depreciable property corresponding to the current reporting (tax) period, recognized as other expenses of the current period in the manner provided for in paragraph 3 Article 268 Tax Code .

Line 110 reflects the total amount of expenses recognized by the taxpayer as the sum of lines from 010 to 040 plus the sum of lines from 050 to 100.

Line 200 indicates the total amount of non-operating expenses of the taxpayer. This line is filled in by organizations regardless of the method used to determine sales revenue. At the same time, organizations using the cash method reflect indicators in this line if there are actual expenses incurred. Banks, professional participants in the securities market and insurance organizations on line 200 reflect non-operating expenses provided for in Articles 265, 266, 269, 291, 292, 294, 299, 300, 328 of the Tax Code, not included in the expenses reflected on lines 010 or 020 of the Appendix No. 2 to Sheet 02, reducing sales income. This line also reflects bank expenses from currency purchase and sale transactions. In addition, on line 200, taxpayers indicate expenses incurred on transactions with financial instruments of futures transactions traded on the organized market (Articles 265, 301, 303 - 305, 326 of the Tax Code), as well as on hedging transactions.

Line 202 reflects the costs of creating a reserve for future expenses allocated for purposes ensuring social protection of people with disabilities, made by taxpayers - public organizations of people with disabilities and organizations employing the work of people with disabilities, in which people with disabilities of the total number of employees of the organization make up at least 50% and the share of expenses for remuneration of disabled people in labor costs of at least 25%, in accordance with Article 267.1 of the Tax Code .

Loss from the exercise of the right of claim relating to non-operating expenses of the current reporting (tax) period in accordance with clause 2 Article 279 of the Tax Code is shown on line 203 of Appendix No. 2.
Losses equated to non-operating expenses, in total, are reflected on lines 301 - 302. At the same time, expenses related to previous reporting (tax) periods are not reflected on line 301, regardless of the period of receipt (discovery) of documents confirming these expenses drawn up in previous reporting (tax) periods. Line 302 indicates the amount of bad debts.

For reference information is indicated on lines 400, 401, 410. Line 400 reflects the reference amount of accrued depreciation for the reporting (tax) period, both for fixed assets, including depreciable fixed assets allocated to a separate depreciation group of depreciable property, and for intangible assets, regardless of whether such property was accounted for on the last day of the reporting (tax) period. On line 410, public organizations of disabled people and organizations employing the labor of disabled people, in which disabled people of the total number of employees of the organization make up at least 50% and the share of expenses for remuneration of disabled people in labor expenses is at least 25%, reflects the balance of the reserve for future expenses allocated for purposes ensuring social protection of people with disabilities.

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The following expenses can be reflected in the income tax return on page 301, appendix 2 to sheet 02: 1. Refusal to supply (sale) goods and services of our counterparties for the past year; 2. The services were provided last year, the documents arrived this year.

For income tax they reflect losses, which are identified in the current period, but the date of occurrence of which cannot be determined.

Due to expenses not reflected in a timely manner (for example, as in your situation, when the documents arrived late), the tax base was overestimated and the tax was overpaid. Such an error can be corrected in the current declaration by reflecting unaccounted for in a timely manner. expenses according to lines 400-403 of the same Appendix 2 to Sheet 02. Please note: if a loss is incurred in the current period or during the period when an error was committed, the error can only be corrected in an updated declaration.

If the tax base was underestimated as a result of an error (expenses in a larger amount were taken into account, no income was reflected), then such an error can only be corrected by filing an updated declaration.

How to prepare and submit an income tax return

Lines 300–302 Losses

In what cases is an organization required to file an updated tax return?

Understatement of the tax base

An organization is required to submit an updated tax return if it has discovered inaccuracies or errors in a previously submitted return that resulted in an understatement of the tax base and incomplete payment of tax to the budget. You need to submit an updated declaration if the period in which the error was made is known. If the period in which the error was made is unknown, the adjusted declaration is not submitted. In this case, the tax base and tax amount must be recalculated in the period in which the error was discovered. This follows from the provisions of Article 81 and paragraph 1 of Article 54 of the Tax Code of the Russian Federation.

This procedure applies to both taxpayers and tax agents. At the same time, tax agents are required to submit updated calculations only for those taxpayers in respect of whom errors were discovered. This is stated in Article 81 of the Tax Code of the Russian Federation. For example, an updated tax calculation of income paid to foreign organizations needs to be submitted only for those taxpayers whose data was distorted in the initial calculation.

Overpayment of taxes

If an error made in a tax return results in an overpayment of tax, the organization has the right to:

• submit an updated declaration for the period in which the error was made (but are not obligated to do so);
• correct the error by reducing the profit and the amount of tax for the period in which the error was discovered. This method can be used regardless of whether the period in which the error was made is known or not;
• do not take any measures to correct the error (for example, if the overpayment amount is insignificant).

The tax base of the current period can be adjusted not only when errors are identified in the declarations. You can also take advantage of the provisions of paragraph 3 of paragraph 1 of Article 54 of the Tax Code of the Russian Federation in cases where an overpayment of tax arose due to changes in legislation that have retroactive effect. If such changes improve the situation of the taxpayer, then the organization may find income that previously could not be excluded from the tax base, or expenses that were previously prohibited from being taken into account for tax purposes. It is not necessary to submit updated declarations in such situations. You can recalculate tax liabilities in the current period. This conclusion follows from the letter of the Federal Tax Service of Russia dated June 24, 2014 No. ED-4-15/12067.

For which taxes can the provisions of Articles 54 and 81 of the Tax Code of the Russian Federation on recalculation of the tax base be applied without submitting updated declarations? In the current period, errors were discovered that were made in previous periods and resulted in overpayment

The possibility of applying the norms of these articles exists only in relation to income tax, transport tax, mineral extraction tax and the single tax under simplification.

This is explained as follows.

An example of correcting an error in an income tax return for the period in which the organization incurred a loss

The income tax return for 2014 shows a profit of RUB 500,000. In 2015, the organization’s accountant discovered that when drawing up this declaration, he did not take into account the cost of rent in the amount of 10,000 rubles. The accountant decided not to submit an updated return for 2014, but to take these expenses into account when calculating income tax for 2015.

At the end of 2015, the organization had a loss of 200,000 rubles. The obligation to pay income tax for 2015 does not arise in this case, therefore the decision to include the identified expenses of 2014 in the tax return for 2015 was incorrect. The accountant excluded 10,000 rubles. from the expenses of 2015 and submitted an updated income tax return for 2014.

After clarifying the amount of expenses, the tax return for 2014 reflected a profit in the amount of 490,000 rubles. (500,000 rub. – 10,000 rub.). The declaration for 2015 reflects a loss of 190,000 rubles. (200,000 rub. – 10,000 rub.).

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