When compiling various declarations and reports, some of the data is entered by taxpayers in coded form. For example, when forming a declaration on imputation, entrepreneurs indicate the accounting code at the location for individual entrepreneurs. And when compiling f. 6-NDFL code at the location is filled in depending on the address of data submission.

The coded indicators are approved by the tax authorities and cannot be entered arbitrarily. Where to get values? In which lines should I enter the data? Let's take a closer look at how to fill in the code for the place of registration in the UTII declaration and the code for the place of registration in 6-NDFL. We will also consider the principles for reflecting these indicators in some other reporting forms.

Why do you need a code at the place of registration for UTII 2018

When transferring all activities or its individual areas to imputation, the taxpayer must submit a declaration to the territorial division of the IFTS. This obligation applies to both legal entities and entrepreneurs, subject to the use of the designated special regime. If the subject simultaneously works on several tax systems, separate reports will be required. The list of forms varies depending on the modes.

The current declaration form for the imputation for 2018 was approved by the Federal Tax Service in Order No. MMV-7-3 / [email protected] dated 07/04/14. Here is the form of the document, as well as the procedure for compiling it, breaking down the requirements into sheets and sections. When the declaration is filled out, at the location (accounting) the code is affixed in accordance with the values ​​​​according to Appendix 3 of the Order. Information is indicated in a special column on the title of the report. At the same time, data is entered in other lines in accordance with the current procedure.

Note! Since the coding of indicators is necessary to simplify the reporting processing procedure, all taxpayers of the imputation are required to fill in these lines without exception. An error-free entry of values ​​will help not only tax authorities to quickly spread the data, but also protect companies from entering incorrect information.

How to enter the code at the place of registration for UTII in the declaration in 2018

In order to correctly report to the tax authority, the code at the location (accounting) is indicated in the corresponding line. The indicator is entered in digital format according to Appendix 3 and filled in from left to right. It is not allowed to put a dash, indicate zeros or the absence of data in the cells. Why?

First of all, for the reason that any imputed taxpayer must first register with the Federal Tax Service. And it doesn’t matter what legal status we are talking about - a legal entity or an individual entrepreneur. To transfer activities to UTII, you must first submit an application to the tax office. And only after obtaining the appropriate permission, the use of this special regime is allowed. Since imputation reporting is submitted at the place of business, the values ​​of the indicators have been developed to clarify the responsible control body.

Values ​​of accounting codes (places of presentation) for the UTII declaration:

• 120 - indicated by those entrepreneurs who submit a declaration to the tax authorities at their address of residence.
• 214 - code 214 at the location (registration) is intended for indication by Russian legal entities that are not recognized as the largest taxpayers.
• 215 - intended for successor companies that are not recognized by the largest taxpayers.
• 245 - indicated by foreign companies when submitting a declaration at the address of imputed activities through a representative office (permanent).
• 310 - indicated by Russian companies when submitting a declaration at the address of conducting imputed activities.
• 320 - code at the place of registration 320 in UTII, or rather in the imputation declaration, is used if a report is submitted at the address of conducting activities in a special mode.
• 331 - indicated by foreign companies when submitting a declaration at the address of conducting imputed activities through a branch of such an economic entity.

Note! The imputed accounting code at the location for an LLC and an individual entrepreneur will differ. After all, the accounting of individual entrepreneurs is carried out with reference to the address of his residence (120) or the place of actual conduct of the imputed business (320). At the same time, accounting for legal entities will depend on whether the company is Russian or foreign; whether the enterprise is considered the largest taxpayer, and whether reorganization procedures have been carried out.

What is the location (accounting) code in 6-NDFL

A report called 6-NDFL is mandatory for all income tax agents. The current form is approved by the tax authorities in their Order No. ММВ-7-11 / [email protected] dated 10/14/15. In addition to the document (Appendix 1), here are the general procedure for entering information (Appendix 2), the rules for submitting in electronic format (Appendix 3), as well as the encoded values ​​​​of mandatory indicators.

In 2018, the location code in 6-NDFL is filled in on the basis of additional Appendix 2 to the main Appendix 2. The values ​​\u200b\u200bof this form detail differ depending on the territorial division of the IFTS where the tax agent was registered. At the same time, some data coincide with the codes for the UTII declaration, while others have been added. For example, the location (accounting) code 120 for the IP address is the same. And the values ​​​​of 124-126 have been added, intended for submission by the heads of peasant farms, as well as lawyers, notaries.

How to fill in the 6-NDFL code at the location (accounting)

Entering the value of the desired territorial code is performed by the tax agent on the title f. 6-personal income tax. The indicator has a digital format and consists of three characters. The data is entered from left to right. Let's take a closer look at how this attribute is filled in.

Values ​​of codes of the place of representation for f. 6-personal income tax:

• 120 - used by entrepreneurs during tax registration at their address of residence.
• 124 - applied by the heads / members of the peasant farm during tax registration at their address of residence.
• 125 - indicated by lawyers during tax registration at their address of residence.
• 126 - used by notaries for tax registration at their address of residence.
• 213 - used by legal entities in tax accounting in the status of the largest taxpayer.
• 214 - in 6-NDFL, the location code 214 is indicated by ordinary companies, not the largest.
• 215 - is intended to be indicated by successors (not the largest) to provide the form at their location.
• 216 - to be introduced by the successors recognized as the largest.
• 220 - is affixed by Russian OPs when submitting 6-NDFL at the location of such units.
• 320 - the individual entrepreneur is indicated when submitting the form at the address of the business. For example, when presenting data on personnel employed in imputed activities.
• 335 - is intended to be indicated by foreign EPs when submitting the form at the location of such units.

Note! Until March 25, 2018, for ordinary enterprises, the indicator was valid at the location of the accounting with code 212. After this date, the value was replaced with code 214.

RSV - code at the location (accounting)

The current single calculation form for insurance premiums was approved by the Federal Tax Service in Order No. ММВ-7-11 / [email protected] dated October 10, 2016. Code indicators are contained in Appendix 4 to Appendix 2, which defines the procedure for compiling the ERSV. The current values ​​for 2018 are as follows:

• 112 - when submitting data at the address of residence by an individual, not an individual entrepreneur.
• 120 - when submitting an IP report at the address of your residence.
• 121 - when submitting information by a lawyer who has his own lawyer's office, at the address of his residence.
• 122 - when submitting a report by a private notary at the address of his residence.
• 124 - when submitting the calculation by the head / members of the peasant farm at the address of their residence.
• 214 - used by ordinary Russian companies when submitting a report at their address.
• 217 - intended for successors of domestic firms.
• 222 - used by the OP of Russian companies when submitting a report at the location of such divisions.
• 335 - used by the OP of foreign companies when submitting a report at the location of such units.
• 350 - is used by international structures when submitting a calculation to the tax accounting address of such organizations.

Declaration on the simplified tax system - code at the location (accounting)

The form valid in 2018 was approved by the Federal Tax Service in Order No. ММВ-7-3 / [email protected] dated February 26, 2016. Code indicators are presented in Appendix 2 to Appendix 3, which regulates the procedure for compiling this report. The rules for entering codes are similar to those above. For 2018, the following values ​​are relevant:

• 120 - used by entrepreneurs on a simplified basis when submitting a report to the Federal Tax Service at the address of their residence.
• 210 - the general location code 210 is used by all Russian companies when submitting a declaration at their location.
• 215 - intended for assignees who are not related to the largest.

How to find out the code at the location (accounting)?

It is most reliable to look at the meaning of the code directly in the regulatory documents. Current versions of legislative acts are contained on special accounting websites. If a legal entity or individual entrepreneur fills out a report electronically, the software modules already contain built-in indicators. It remains only to choose the right one depending on the category of taxpayer or tax agent. When entering the code, be guided by the type of report and the type of registration of the subject.

Location (account): code

When filling out tax returns and calculations, the title page must indicate the code of the place where the declaration (calculation) is submitted to the tax authority. How to find out the code at the location (accounting)? To do this, you must refer to the procedure for filling out the relevant declaration or calculation.

We will tell you about the codes used in 2020 at the location (accounting) when submitting the main tax returns and calculations in our consultation and highlight the most typical codes.

VAT

The indicator “At the location (accounting) (code)” of the VAT tax return indicates the codes that are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated 10.29.2014 No. ММВ-7-3 / [email protected]:

The code	Name
116	At the place of registration of an individual entrepreneur as a taxpayer
213	At the place of registration of the organization as the largest taxpayer
214	At the place of registration of an organization that is not the largest taxpayer
215	At the place of registration of the successor who is not the largest taxpayer
216	At the place of registration of the successor, which is the largest taxpayer
227	At the place of registration of a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records
231	Location of the tax agent
250	At the place of registration of the taxpayer when fulfilling a production sharing agreement
331

Please note that, both in the VAT declaration and in other declarations and calculations, the accounting codes at the location for individual entrepreneurs and organizations are different.

income tax

The codes for the places for submitting a tax return for corporate income tax are given in Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service of Russia dated September 23, 2019 N ММВ-7-3 / [email protected]:

The code	Name
213
214
215
216
218	At the place of registration of the responsible member of the consolidated group of taxpayers
220
223	At the location (registration) of the Russian organization when submitting a declaration for a closed separate subdivision
225	At the place of registration of the organization that received the status of a participant in the project for the implementation of research, development and commercialization of their results in accordance with the Federal Law "On the Skolkovo Innovation Center"
226	At the place of registration of the organization carrying out educational and (or) medical activities
228	At the place of registration of the organization - participant of the regional investment project
229	At the place of registration of a non-profit organization that submits a tax return only for the tax period
231	At the location of the tax agent - organization
234	At the place of registration of the theater, museum, library, concert organization, which are budgetary institutions
235	At the place of registration of the tax agent providing information on income paid to individuals
236	At the place of registration of the organization providing social services to citizens
237	At the place of registration of an organization that has received the status of a resident of the territory of advanced socio-economic development
238	At the location (registration) of an organization recognized as a controlling person of a foreign company
239	At the place of registration of an organization engaged in tourist and recreational activities in the territory of the Far Eastern Federal District
246	At the place of registration of the museum, theater, library, the founders of which are the constituent entities of the Russian Federation or municipalities
249	At the place of registration of the organization - a participant in a special investment contract

Calculation of insurance premiums (RSV): at the location (accounting) (code)

The field "At the location (accounting) (code)" of the calculation of insurance premiums is filled in in accordance with the codes given in Appendix No. 4 to the Procedure approved by Order of the Federal Tax Service of Russia dated September 18, 2019 N ММВ-7-11 / [email protected]:

The code	Name
112	At the place of residence of an individual who is not recognized as an individual entrepreneur
120
121	At the place of residence of the lawyer who established the law office
122	At the place of residence of a notary engaged in private practice
124
214	At the location of the Russian organization
217	At the place of registration of the legal successor of the Russian organization
222	At the place of registration of the Russian organization at the location of a separate subdivision
240	At the location of the legal entity - (head) of the peasant (farm) economy
335
350	At the place of registration of an international organization in the Russian Federation

Form 6-NDFL: codes at the location 2020

On the line “At the location (accounting) (code)”, the code of the place where the calculation is submitted by the tax agent is indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service dated 10/14/2015 No. ММВ-7-11 / [email protected] The location (accounting) codes in 6-personal income tax apply as follows:

The code	Name
120	At the place of residence of an individual entrepreneur
124	At the place of residence of a member (head) of a peasant (farm) economy
125	At the place of residence of the lawyer
126	At the place of residence of the notary
213	By place of registration as the largest taxpayer
214	At the location of a Russian organization that is not the largest taxpayer
215	At the location of the successor who is not the largest taxpayer
216	At the place of registration of the successor, which is the largest taxpayer
220	At the location of a separate subdivision of the Russian organization
320
335	At the location of a separate subdivision of a foreign organization in the Russian Federation

Corporate property tax

The codes for submitting a tax return for corporate property tax are affixed in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated August 14, 2019 N SA-7-21 / [email protected]:

Codes at the place of registration: UTII 2020

The code for the place for submitting a tax return for UTII is indicated in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3 / [email protected]:

The code	Name
120	At the place of residence of an individual entrepreneur
214	At the location of a Russian organization that is not the largest taxpayer
215	At the location of the successor who is not the largest taxpayer
245	At the place of business of a foreign organization through a permanent representative office
310	At the place of business of the Russian organization
320	Place of business of an individual entrepreneur
331	At the place of business of a foreign organization through a branch of a foreign organization

Declaration on the simplified tax system: code at the location (accounting)

The code for the place of submission of the declaration under the simplified tax system to the tax authority at the place of registration of the taxpayer is indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / [email protected]:

How to draw up and submit a UTII declaration. The procedure for filling out the UTII declaration for an individual entrepreneur at the place of residence or at the place of registration.

Question: We carry out UTII activities in one municipality - Novosibirsk OKTMO is one, but in different districts of Novosibirsk. Each district has its own IFTS, but since OKTMO is one, we can choose the IFTS as the first time registration as a UTII payer. We have the IFTS where we report on UTII and the IFTS at the place of residence of the IP is the same. It turns out that the IFTS where we report can be attributed to code 320 - at the place where the IP operates and to code 120 - at the place of residence of the IP. in the UTII declaration on the title page in the field "at the place of registration (code)", which code should be put: 320 - at the place of business of the individual entrepreneur or 120 - at the place of residence of the individual entrepreneur?

Answer: Since registration at the place of implementation of UTII activities and at the place of registration at the place of residence of the entrepreneur was carried out in one inspection, it is necessary to put the code at the place of registration “120- at the place of residence of an individual entrepreneur” in the UTII declaration. This procedure is the same for both individual entrepreneurs and legal entities.

Rationale

How to draw up and submit a UTII declaration. By place of registration

Specify the code of the place of submission of the declaration on the line "at the place of registration". The codes are listed in Appendix 3 to the Procedure approved by Order of the Federal Tax Service of 07/04/2014 No. ММВ-7-3/353. When doing so, keep the following in mind. If the organization reports at its location and submits one declaration (including with several sections 2) - put code 214. If the organization reports not at its location, but at the place of business on UTII - put down code 310. Such explanations are contained in letter of the Federal Tax Service dated February 5, 2014 No. GD-4-3 / 1895.

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at

In this article, we will deal with the questions that are most often caused by the Instructions for filling out Section 3 of the USN Declaration. Recall that it indicates operations for the receipt and expenditure of targeted financing.

Section 3 of the USN Declaration is filled out by non-profit organizations. Commercial organizations fill out this section only if they receive earmarked funds. If the NPO carried out commercial activities, then in addition to Section 3, you need to fill out the remaining sections of the declaration (depending on the chosen taxation system "income" or "income minus expenses").

Fill out the declaration on the simplified tax system in the BukhSoft program. She will prepare a report on an up-to-date form, taking into account all the latest changes in the law. Before being sent to the tax office, the declaration is tested by all verification programs of the Federal Tax Service

Declaration on the simplified tax system online

Also, use the examples of filling out a "simplified" declaration with the objects "income" and "income minus expenses":

“Analytical accounting on account 86 “Target financing” is carried out according to the purpose of target funds and in the context of their sources of income.”

The receipt and expenditure of profits from entrepreneurial activities must be accounted for by the accountant of an NPO on a separate sub-account, separately from targeted contributions received from participants in an NPO.

It is not necessary to include these funds in Section 3 of the Declaration of the simplified tax system of the current year or in the amount of the balance of earmarked funding in the Declaration of the next year. Section 3 is a reference, it reflects only those receipts that are not subject to the single tax.

• Read more about filling out the tax return for 2018 object income >>
• See filling features

The USN declaration is quite easy to fill out. In the article we talk about the line-by-line filling of this tax document. In order to avoid difficulties, we will give examples for the main lines of the declaration.

The USN declaration is quite easy to fill out. Reporting persons will have to complete the title page and several sections. Below we will describe the line-by-line filling of this tax document. In order to avoid difficulties, we will give examples for the main lines of the declaration. There are tasks with solutions and calculations for both individual entrepreneurs and companies.

All cost indicators (tax, income, losses) must be written in full rubles, using mathematical rounding. For example, income of 40,600.51 rubles is rounded up to 40,601 rubles. But the income of 40,600.38 rubles is rounded down to a lower price - up to 40,600 rubles.

The declaration must be numbered - each page is assigned a serial number, starting from the title page. The first sheet will have a type number "001", and the eleventh sheet should be designated as "011". In no case should you make corrections with the help of a “stroke” (clerical putty). In the upper field of each page above the section heading, you need to enter the TIN and KPP, if any.

Title page

In the title page, in particular, you need to indicate the following information:

• Correction number. The number "0" indicates that the declaration is primary. A refinement can be identified if the field contains a number other than zero (for the fourth refinement, the number "4" is put, for the third - "3", etc.).
• Tax period code (for companies that continue to operate, select the code “34”).
• Tax inspection code (take it from the notice of registration. If the notice is not at hand, the code of the tax authority can be found on the website of the Federal Tax Service).
• Code of the place of submission of the declaration (120 - for individual entrepreneurs; 210 - for organizations).
• Full name of the enterprise or full name of the businessman (Limited Liability Company "Yelka", Individual Entrepreneur Senkin Artemy Stepanovich).
• OKVED code. It can be easily found in an extract from the Unified State Register of Legal Entities (EGRIP) or determined by OKVED classifiers. An extract from the Unified State Register of Legal Entities can be obtained by sending a request to the Federal Tax Service via the Internet or by coming in person. Persons combining several regimes must indicate the OKVED corresponding to their type of activity on the simplified tax system.
• The digital code of the form of reorganization or liquidation (leave it blank if there were no specified circumstances).
• TIN / KPP of the reorganized organization (if there were relevant circumstances).
• Telephone number.
• How many pages does the declaration have?
• How many sheets are supporting documents.

All possible codes involved in the declaration are in the appendices to the filling order.

For the signatories of the declaration, the codes are assigned: "1" - if the signature is put by the head or individual entrepreneur, "2" - if the signature in the declaration belongs to the representative of the taxpayer.

Section 1.1

Although sections 1.1 and 1.2 of the declaration go directly after the title page, they must be completed after reflecting the data in subsequent sections. This is explained by the fact that these sections are, as it were, consolidated and collect final data from other sections.

Section 1.1 will only be needed by taxpayers working on the simplified tax system "income".

In line 010, however, as in lines 030, 060, 090, it is supposed to indicate OKTMO. The last three lines indicated are filled in only when the address changes.

OKTMO occupies eleven cells in the declaration. If there are fewer digits in the code, dashes are placed in the unoccupied cells (to the right of the code).

In line 020, the accountant enters the amount of the tax advance for the first three months of the year.

The payer enters the advance payment for half a year in line 040. Do not forget that the advance payment for the first quarter must be deducted from the amount of the advance payment for the first quarter (otherwise there will be an overpayment). By the way, the advance payment is due no later than July 25th.

During a crisis or downtime, a situation is likely when the advance for the first quarter will be more than calculated for the six months (due to a decrease in income). This means that the amount will be reduced - it is written in line with code 050. For example, for the first quarter, Elka LLC sent an advance payment of 2,150 rubles, and at the end of the first half of the year, the advance payment is only 1,900 rubles. This means that you don’t need to pay anything, and in line 050, the accountant of Elka LLC will write down 250 (2,150 - 1,900).

The algorithm for filling line 070 is similar to the algorithm for line 040, only information is entered here for 9 months. Line 080 stores tax deduction information for 9 months.

Line 100 summarizes the year and fixes the amount of tax that needs to be debited from the current account in favor of the Federal Tax Service. Line 110 will come in handy if the advances exceed the amount of tax for the year.

At the end of 2016, Elka LLC must send a “simplified” tax in the amount of 145,000 rubles to the budget. However, during the quarters advances were made in the amount of 14,000 rubles, 18,500 rubles and 42,300 rubles. This means that in total, Elka LLC will have to pay an additional 70,200 rubles (145,000 - 14,000 - 18,500 - 42,300).

Section 1.2

Section 1.2 fill in if your object is “income minus expenses”.

The principle of its filling completely repeats the principle of filling in section 1.1.

Lines 010, 020, 060, 090 contain OKTMO.

Lines 020, 040, 070 record tax advances. The terms of their payment do not depend on the object of taxation - it is always the 25th.

Entries are made in lines 050 and 080 if prior to this, payments to the budget exceeded the advance for the current period.

The only difference between the described section and section 1.1 is line 120. In it, you need to indicate the amount of the minimum tax (1% of income). For example, with an annual income of 10,000 rubles and expenses of 9,500 rubles, the tax payable by OOO Elka will be only 75 rubles ((10,000 - 9,500) x 15%). If you calculate the minimum wage, you get 100 rubles (10,000 x 1%). Elka LLC must pay exactly the minimum tax, naturally, reducing it by the amount of advances. If the company had advances in the amount of 30 rubles, then in line 120 the accountant will indicate 70 (100 - 30).

If advances for the results of three quarters of the year exceed the minimum tax, line 120 is crossed out.

Section 2.1.1

So, it is advisable to fill out a declaration on the simplified tax system starting from this section.

On line 102, one of two signs of a taxpayer must be indicated:

• code "1" - for firms and individual entrepreneurs with employees;
• code "2" - exclusively for individual entrepreneurs without employees.

Lines 110-113 collect information on income for the first quarter, six and nine months, a year. The main principle: all income and expenses are recorded on an accrual basis. We will show, using the example of LLC Elka, what income is on a cumulative basis. Initial income data: I quarter - 13,976 rubles, II quarter - 24,741, III quarter - 4,512 rubles, IV quarter - 23,154 rubles. To fill in lines 110-113, the accountant of Elka LLC will add the current value to the previous value. So, in line 110, the accountant will write 13,976, in line 111 - 38,717 (13,976 + 24,741), in line 112 - 43,229 (38,717 + 4,512) and in line 113 - 66,383 (43,229 + 23,154 ).

The tax rate is fixed in lines 120-123.

Line 130 records the tax advance for the first quarter. Lines 131-133 reflect advances and tax. How to calculate them is indicated directly in the declaration form to the left of the corresponding line.

In lines 140-143, entries are made on the amounts of insurance premiums, sick leave and payments for voluntary personal insurance. An accountant of any company must remember that the amount of tax and advances can be legally reduced by the amount of the indicated expenses, but not more than 50%. Elka LLC calculated the annual tax, and it is equal to 74,140 rubles. Contributions for employees amounted to 68,324 rubles, and the hospital director Stas Igorevich Kopeikin amounted to 17,333 rubles. Total expenses amounted to 85,657 rubles (68,324 + 17,333). The accountant of Elka LLC decided to exercise his legal right and reduced the tax. For this, the accountant Olkina S. T. calculated half of the amount of expenses, it turned out 42,829 rubles (85,657: 2). The amount received is more than half the tax (74,140: 2 = 37,070). This means that Olkina S.T. can reduce the tax by only 37,070. Yolka LLC will have to pay 37,070 (74,140 - 37,070) to the budget. In line 143, the accountant will enter the amount of 37,070, not 42,829.

We add that IP in lines 140-143 reflect contributions for themselves. Single entrepreneurs have a special advantage - you can reduce the tax by 100% of contributions transferred to the budget. IP Semechkin V. O. (without employees) for the year, according to preliminary calculations, should send 36,451 rubles to the budget, the contributions paid amounted to 17,234 rubles (this is exactly the amount Semechkin paid). IP Semechkin V. O. reduced the tax on contributions (by 17,234) and transferred 19,217 rubles (36,451 - 17,234) to the IFTS.

Section 2.1.2

If you pay a trading fee, then this section is for you.

All income is noted in lines 110-113. Definitely a cumulative total. For which period to record income, the explanation for the line indicated in the declaration form will prompt.

Also, as in section 2.1.1, taxpayers who have ceased their activities or have lost the right to work on a “simplified tax system” duplicate income for the last reporting period in line 113, and the tax is repeated in line 133.

Similarly to section 2.1.1, line 130 must indicate the tax advance for the first three months of the year, and lines 131-133 - payments for the following periods. The accountant will see the calculation formula directly under the indicated lines in the declaration form.

In lines 140-143, it is necessary to indicate the amounts of payments, the list of which is presented in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation. It is on these payments that you can significantly reduce the tax. But there is a limitation here: it is lawful to reduce the tax by no more than 50% of the specified payments. Elka LLC calculated the annual tax, and it is equal to 74,140 rubles. Contributions for employees amounted to 68,324 rubles, and the hospital director Kopeikin Stas Igorevich amounted to 17,333 rubles. Total expenses amounted to 85,657 rubles. The accountant of Elka LLC decided to exercise his legal right and reduced the tax. For this, the accountant Olkina S.T. calculated half of the amount of contributions and sick leave, it turned out 42,829 rubles (85,657: 2). The amount received is more than half the tax (74,140: 2 = 37,070). This means that Olkina S.T. can reduce the tax by only 37,070. Yolka LLC will have to pay 37,070 (74,140 - 37,070) to the budget. In line 143, the accountant will enter the amount of 37,070, not 42,829.

Directly enter the trading fee in lines 150-153. Enter the fee here if it has already been paid. Lines 160-163 will talk about the amount of the sales tax, which makes the tax and advances on it less. Depending on the indicators, these lines can take on different values. Which ones, the formula under the lines in the declaration will tell you.

Section 2.2

If you pay tax on the difference between income and expenses, then this section is for you. Briefly describe the lines to be filled. Remember that we consider the data and fix the cumulative total.

Lines with codes 210-213 - income for reporting periods.

Lines with codes 220-223 - expenses, a list of which is given in Art. 346.16 of the Tax Code of the Russian Federation.

Line with code 230 - loss (part of it) for past tax periods. By claiming a loss, you can legally reduce your tax base.

Lines with codes 240-243 are the tax base. Let's say the income of SOVA LLC amounted to 541,200 rubles, expenses - 422,000 rubles, the loss of the previous period - 13,400 rubles. The accountant of Sova LLC calculated the tax base: 541,200 - 422,000 - 13,400 = 105,800 rubles.

If at the end of the year the amount was obtained with a minus sign, the amount of loss should be indicated in lines 250-253. Let's say the income of SOVA LLC amounted to 422,000 rubles, expenses - 541,200 rubles. The accountant of Sova LLC calculated the tax base: 422,000 - 541,200 \u003d - 119,200 rubles. There was a loss.

Lines with codes 260-263 - tax rate (most often 15%).

Lines with codes 270-273 are tax advances.

Line with code 280 is the amount of the minimum tax. It is not paid if it turns out to be lower than the tax on the simplified tax system. SOVA LLC in 2016 received an income of 470,000 rubles, confirmed expenses amounted to 427,300 rubles. Accountant Filina A. Yu. calculated the tax: (470,000 - 427,300) x 15% = 6,405 rubles. Further, Filina A. Yu. calculated the minimum tax: 470,000 x 1% = 4,700 rubles. As we can see from the calculations, the minimum tax is less than the accrued one. Therefore, the accountant of SOVA LLC will transfer 6,405 rubles to the account of the Federal Tax Service (provided that there were no advances previously).

Section 3

Most companies, and even more so individual entrepreneurs, are unlikely to encounter this section. After all, the third section is filled in by those who become the recipients of targeted funds (clauses 1, 2 of article 251 of the Tax Code of the Russian Federation).

All funds are divided by codes (codes are available in the appendix to the order of filling).

In columns 2 and 5 of section 3, the accountant notes:

• specific date of receipt of funds or any property;
• the period of use of material assets declared by the transferring party. If the period of use is not defined, then columns 2 and 5 remain empty.

In columns 3 and 6, you must indicate the amount of funds received earlier than the reporting year with different periods of use.

If the company spent the funds for other than their intended purpose, they will have to be reflected in column 7.

The final stage of filling in section 3 will be summing up. For this there is a special line at the bottom of the page.

At first glance, it may seem that only a professional can fill out a declaration on the simplified tax system. But if you spend a little time and arm yourself with the instructions given, everything will not be so difficult. In this article, we deciphered line by line all sections and gave examples of calculations.