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Income tax plays a significant role in replenishing the budget of our state. The tax authority carefully controls the correctness of filling out the income tax declaration, respectively, special attention should be paid to the correctness of filling out this form.

The form of the tax declaration for corporate income tax, approved by the Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@.

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Who is required to file an income tax return?

According to paragraph 1 of Article 246 of the Tax Code of the Russian Federation, taxpayers of corporate income tax are:
Russian organizations;
foreign organizations that have permanent representative offices in the Russian Federation or Germany WhatsApp Number List receive income from sources in the Russian Federation.
members of a consolidated group of taxpayers. At the same time, members of a consolidated group of taxpayers shall fulfill the obligations of taxpayers of corporate profit tax for the consolidated group of taxpayers to the extent necessary for its calculation by the responsible member of this group.
From January 1, 2015, foreign organizations recognized as tax residents of the Russian Federation in accordance with the procedure established by Art. 246.2 of the Tax Code of the Russian Federation.

Deadlines for filing income tax returns

Taxpayers who make advance payments of income tax on a monthly basis from actual profits submit a declaration within the following terms:

Taxpayers who pay only quarterly advance payments on income tax submit a declaration within the following terms:
1 quarter - no later than April 28, 2018;
Half a year - no later than July 30, 2018;
9 months - no later than - 10/29/2018.
What is the format for submitting an amended declaration?

In the event that errors are found in the income tax return that led to underpayment of tax to the budget, it is necessary to submit an amended income tax return. According to paragraph 5 of article 81 of the Tax Code of the Russian Federation, the revised tax return must be submitted in the form that was in force in the period being adjusted.

What is the composition of the corporate income tax return?



The income tax return must include:
Title page (Sheet 01);
Subsection 1.1 “For organizations paying advance payments and corporate income tax” of Section 1 “Amount of tax payable to the budget, according to the data of the taxpayer (tax agent);
Sheet 02 "Tax calculation";
Annex No. 1 to sheet 02 "Income from sales and non-operating income";
Appendix No. 2 to sheet 02 "Costs associated with production and sale, non-operating expenses and losses equated to non-operating expenses."
As for other subsections, applications, sheets, they are included in the declaration only if there is the necessary data to fill them out.

It should be noted that when filling out the declaration for half a year, Appendix No. 4 “Calculation of the amount of loss or part of the loss that reduces the tax base” is not included in the declaration for. This section is reflected only in the reporting for the 1st quarter and the tax period.