Completing sheet 02 of the income tax return for the 1st quarter of 2018
Sheet 02 is filled out on the basis of the data specified in the annexes to it.
Lines 010-050 indicate income and expenses, on the basis of which the profit or loss is calculated.
For example, line 010 is filled in based on line 040 of Appendix 1 to sheet 02 . The amount of non-operating income is transferred to line 020 from line 100 of Appendix 1 to sheet 02 .
Lines 030 and 040 of Sheet 02 are reflected on the basis of the data in Appendix No. 2 to Sheet 02 .
On line 060, profit or loss is calculated using a simple formula:
page 060 = page 010 + page 020 – page 030 – page 040 + page 050
A sample of filling out sheet 02 of the income tax return for the 1st quarter of 2018. Fragment of filling in data on income, expenses and result.
By the way, if the result is negative, that is, the organization has suffered a loss, line 060 indicates an indicator with a negative value.
On line 100, the tax base for income tax is calculated according to the formula specified in the declaration. The indicator of the base for calculating the tax is indicated on line 120 .
On line 140 , you should set the income tax rate (20%), which is Germany WhatsApp Number List divided into federal (3%) and regional (17%). This is the general regional rate, the value of which the region can reduce.
A sample of filling out sheet 02 of the income tax return for the 1st quarter of 2018. Fragment of filling in the data at the rate
Next, you need to calculate the tax itself. Lines 120 and line indicators 150 and 160 are intended for this .
Line 190 should indicate income tax to the federal budget. On line 200 - to the regional.
A sample of filling out sheet 02 of the income tax return for the 1st quarter of 2018. Fragment of filling in data on tax calculation
It was not in vain that the author at the beginning of the article drew the reader's attention to the fact that the procedure for filling out the declaration ultimately determines the method of paying advance payments.
So, lines 210-230 indicate advances for the reporting period. In our case, they are:
Lines 210-230 of sheet 02 of the income tax declaration reflect only accrued advance payments. So, for example, if an organization transfers monthly advance payments based on the profit of the previous quarter, these lines for the I quarter indicate the amount of advance payments for each month of the last IV quarter of 2017.
That is, for example, in line 210 , you should indicate the indicator of line 320 of sheet 02 of the declaration for 9 months of 2017.
Lines 240–260 litas 02 are intended to reflect tax paid outside of Russia. The procedure for offsetting the specified tax in the presence of a loss in the current period and the timing of the transfer have their own characteristics, provided for in Article 311 of the Tax Code of the Russian Federation.
Lines 265–267 reflect the Trading fee. This information is relevant for business representatives from the capital.
Lines 270–281 of sheet 02 should indicate the tax payable or reduced. Take into account accrued advance payments.
Lines 290–340 reflect advances for the next quarter. This line is filled in by an organization that pays income tax on a monthly basis based on the profit received in the previous quarter. These lines should reflect the advance payments that the organization must transfer during the next quarter.
The final amount of tax payable or deductible should be reflected in section 1 . Filling it out will not be difficult if you have all the necessary information.
Liability for failure to file income tax returns
As a general rule, if an organization submits declarations out of time, then this is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation).
The penalty under Article 119 of the Tax Code of the Russian Federation is 5 percent of the amount of tax that must be paid (paid) on the basis of the declaration, but was not transferred within the prescribed period.
However, it is impossible to fine an organization under Article 119 of the Tax Code of the Russian Federation for late submission of an income tax return for the reporting period. The thing is that during the year the organization transfers advances, and not the tax itself. Therefore, the provisions of Article 119 of the Tax Code of the Russian Federation cannot be applied in such cases. But a fine can be applied under Article 126 of the Tax Code of the Russian Federation.
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