Unified declaration of VAT and profit. Unified (simplified) tax return

A single (simplified) tax return is a universal reporting that replaces several declarations for different taxes.

Who rents

The right to report in a simplified manner arises only if the following conditions are simultaneously met (clause 2 of Article 80 of the Tax Code of the Russian Federation):

• there was no turnover in bank accounts and cash registers;
• there is no object of taxation for the corresponding taxes.

Thus, a single declaration is most often submitted by beginning entrepreneurs who do not yet have any transactions. Also, filing a simplified declaration is likely during periods of downtime or suspension of the company’s activities.

It makes sense for companies to submit a single declaration on OSNO. Organizations using the simplified tax system submit a declaration according to the simplified tax system; if necessary, it is zero. For example, in the absence of income, a homeowners association submits a zero declaration under the simplified tax system under the simplified tax system.

Download the unified (simplified) tax return form for free

Download a sample of filling out a single ( simplified) tax return

Reporting deadlines

A single (simplified) declaration is submitted both on paper and electronically (with an average number of more than 100 people).

The declaration is submitted quarterly.

for 2018 - until 01/21/2019 inclusive;

for the first quarter of 2019 - until April 22, 2019 inclusive;

for the six months - until 07/22/2019 inclusive;

9 months - up to 10/21/2019 inclusive.

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Filling procedure

A single (simplified) tax return includes two sheets.

The first sheet, like most declarations, contains standard details: TIN, KPP, tax authority code, company name, etc.

In addition to the usual details, in the simplified declaration you should fill out a small table, indicating the names of taxes for which there were no objects of taxation.

In the table on the first sheet for each tax, you must indicate the number of the head of the Tax Code of the Russian Federation, which established the tax.

You should also indicate the tax period code:

• code 3 for quarterly taxes (for example, VAT);
• codes 3 (Q1), 6 (half-year), 9 (9 months) and 0 (year) indicate taxes for which they are reported on an accrual basis (for example, income tax).

In column 4 of the table you need to note the quarter number (only for quarterly taxes).

In the tabular section, only four types of taxes can be noted. If there are more taxes, you need to fill out two sheets 001.

Page 002 of the single (simplified) declaration is intended to be filled out by individuals; organizations and individual entrepreneurs do not fill it out.

Zero single simplified tax return

At its core, a single simplified declaration is zero, since it does not contain any numerical indicators (tax amounts).

A simplified declaration replaces zero declarations for individual taxes.

Responsibility for late submission

Since the simplified declaration includes information on a number of taxes, fines are charged for each of them (letter of the Ministry of Finance dated November 26, 2007 No. 03-02-07/2-190).

In general cases, the fine is 5% of the tax amount, but not less than 1,000 rubles. Since taxes are zero when filing a simplified declaration, the fine for a declaration not submitted on time will be equal to 1,000 rubles for each tax (Article 119 of the Tax Code of the Russian Federation).

Also, violation of the deadline for filing a declaration or failure to submit it may entail a fine of 300-500 rubles for an official of the organization (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

To automatically calculate and generate a UTII declaration in 2019 in PDF and Excel formats, you can use the free online service directly on our website. If you want to avoid annoying financial losses, we suggest trying the option of outsourcing accounting from 1C with a month.

Samples of filling in 2019

Declaration of UTII for individual entrepreneurs (filling sample).

Declaration of UTII for organizations (filling sample).

Deadline for submitting the declaration

The tax period for UTII is quarter.

The UTII declaration is submitted based on the results of each quarter no later than the 20th first month of the next quarter.

Thus, in 2019 the declaration must be submitted:

• for the 1st quarter of 2019 – no later than April 22, 2019;
• for the 2nd quarter of 2019 – no later than July 22, 2019;
• for the 3rd quarter of 2019 – no later than October 21, 2019;
• for the 4th quarter of 2019 – no later than January 20, 2020.

If the 20th falls on a weekend or holiday, then the deadline for filing the declaration is postponed to the next working day, as is the case with the UTII declaration for the 1st, 2nd and 3rd quarter of 2019.

Penalties for late submission of declarations

For late submission of the UTII declaration, the following fines are provided:

• if UTII tax has been paid - 1,000 rubles.
• if the UTII tax has not been paid - 5% of the amount of tax payable on the basis of this declaration for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Where to submit the UTII declaration

Individual entrepreneurs and organizations must submit UTII declarations to the tax authority at the actual place of business.

When providing services such as:

• delivery or peddling retail trade;
• advertising on vehicles;
• provision of motor transport services for the transportation of passengers and cargo;

It is impossible to unambiguously determine the place of business, therefore, in such cases, individual entrepreneurs submit declarations to the Federal Tax Service at their place of residence, and organizations at their location (legal address).

Several points on UTII with one type of activity

in one municipality(with one OKTMO), then you need to submit one declaration, but at the same time summing up the physical indicators from each point in the 2nd section of the declaration.

If you have several points on UTII with the same activity in different municipalities(with different OKTMO), then you need to submit your own declaration to the tax office of each entity, while you do not need to summarize the physical indicators and fill out several sheets of the second section.

Several types of UTII activities

If you are engaged in several types of UTII activities in the territory under the jurisdiction of one Federal Tax Service, then you need to submit one declaration, but with several sheets of section 2 (filled out separately for each type of activity).

If you are engaged in several types of UTII activities in different municipalities, then you must submit your own declaration with the required number of sheets of section 2 to the tax office of each entity.

Methods for filing a UTII declaration

The UTII declaration can be submitted in three ways:

1. In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
2. By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
3. In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).

Note: for filing a declaration through a representative— Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in simple written form (with the manager’s signature and seal).

Please note, when submitting a declaration in paper form, some tax inspectors may require:

• attach the declaration file in electronic form on a floppy disk or flash drive;
• print a special barcode on the declaration, which will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.

Basic rules for filling out the declaration

• All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be placed in them.
• If there is no data to fill out a field, a dash is placed in each cell.
• Physical indicators and values ​​of cost indicators are indicated in whole units according to rounding rules (with the exception of the K2 coefficient, the value of which is rounded to the third decimal place).
• Text fields are filled in in capital block letters.
• When filling out the declaration, you must use black, purple or blue ink.
• When filling out a declaration on a computer, characters must be printed in Courier New font with a height of 16-18 points.
• All pages, starting from the title page, must be numbered (for example, the 1st page is “001”; the second is “020”, etc.).
• On the title page and pages of the first section, you must sign and date the declaration. At the same time, if there is a seal, then it should be placed only on the title page, where the M.P. is indicated. (place of printing).
• There is no need to stitch or staple the pages of the declaration.
• Double-sided printing of the declaration and correction of errors in it are not allowed.
• Fines and penalties are not reflected in the declaration.
• It is more convenient to fill out the second section first, then the third, and lastly the first section of the declaration.

Instructions for filling out the UTII declaration

You can download the official instructions for filling out the UTII declaration at.

Front page

Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint" The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at the place of registration as a UTII taxpayer. The reason for registration (5-6 checkpoint mark) must have code “35”.

Field " Correction number" Put: " 0— "(if the declaration is submitted for the first time for the tax period (quarter), " 1— "(if this is the first fix), " 2— "(if the second), etc.

Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated ( see Appendix 1).

Field " Reporting year" This field indicates the year for which the declaration is being submitted.

Field " Submitted to the tax authority (code)" The code of the tax authority to which the declaration is submitted is indicated. You can find out the code of your Federal Tax Service using.

Field " at the place of registration (code)" The code for the place where the declaration is submitted to the tax authority is indicated ( see Appendix 3).

Field " Taxpayer" Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.

Field " Code of type of economic activity according to the OKVED classifier" This field indicates the UTII activity code in accordance with the latest OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

Please note, when filing a UTII declaration in 2019, this code must be indicated in accordance with the new edition of OKVED. You can transfer the code from the old to the new edition using our OKVED code compliance service.

If you carry out several types of UTII activities or the activity includes several OKVED codes, then you must indicate the activity code with maximum income.

Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in case of their reorganization or liquidation ( see Appendix 4).

Field " Contact phone number" Specified in any format (for example, “+74950001122”).

Field " On the pages" This field indicates the number of pages that make up the declaration (for example, “004”).

Field " with supporting documents or their copies attached" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block " Power of attorney and completeness of information specified in this declaration" In the first field you must indicate: “ 1 "(if the authenticity of the declaration is confirmed by the individual entrepreneur or the head of the organization), " 2 "(if the taxpayer's representative).

In the remaining fields of this block:

• If the declaration is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled in. The entrepreneur only needs to sign and date the declaration.
• If the declaration is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the field “last name, first name, patronymic in full.” After which the manager must sign, the seal of the organization and the date of signing the declaration.
• If the declaration is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full.” After this, the representative must sign, date the declaration and indicate the name of the document confirming his authority.
• If the declaration is submitted by a representative (legal entity), then in the field “Last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, date the declaration and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field and puts a stamp.

Section 2. Calculation of the amount of single tax on imputed income for certain types of activities

If you are engaged in several types of UTII activities on the territory of one municipality (with one OKTMO), then you need to submit one declaration, but with multiple sheets of section 2(filled out separately for each type of activity).

You will also have to fill out several sheets of Section 2, in cases where the activities are carried out in different municipalities (with different OKTMO), but they are territorial belong to the same Federal Tax Service.

Field "TIN" And "Checkpoint" field(how to fill out, see the “Title Page” section).

Line "010". You must indicate the business activity code ( see Appendix 1).

Line "020". It is necessary to fill in the full address of the place of business activity (if the type of activity with the code is indicated in Line “010” 05 , 06 , 10 or 16, then organizations in line “020” need to write the legal address, and individual entrepreneurs – the address of the place of residence).

Line "030". You can find out the OKTMO code using.

Line "040". This indicates the basic profitability of your activity ( see Appendix 1).

Line "050". In 2019, the deflator coefficient K1 = 1.915.

Line "060". Correction factor K2 set by municipal authorities in order to reduce the amount of UTII tax. You can find out its meaning on the official website of the Federal Tax Service (select your region at the top of the site, after which a legal act with the necessary information will appear at the bottom of the page in the “Features of regional legislation” section).

Lines "070", "080" And "090":

In column 2 it is necessary to indicate the values ​​of physical indicators for the corresponding type of activity in each month of the quarter (which is a physical indicator see Appendix 1). When filling out the declaration, the values ​​of physical indicators are rounded to whole units according to the rounding rules.

If a physical indicator changed during the quarter (for example, another employee was hired), then this change is reflected in the declaration starting from the same month in which it occurred.

If you carry out one type of activity, but in different places of the same city (with one OKTMO), then you do not need to fill out another sheet of Section 2, just add up the values ​​of physical indicators from each such place.

In column 3 the number of days of activity is indicated. This column is filled out only in cases where the declaration is submitted for a quarter in which you either just registered as a UTII payer (not from the beginning of the month), or completed your activities without waiting for the end of the quarter.

Example. You submit your return for the 4th quarter. Let’s say that on October 25 you registered, and on November 5 you wrote an application for deregistration. In this case, there are 3 lines in the column 070 you need to write " 7- ", and in the line 080 indicate " 5- "(since in October you were active for 7 days, and in November for 5 days). In line 090 will need to be delivered dashes.

Note: if during the quarter you did not register (were not deregistered), then dashes must be placed in all cells of column 3.

In column 4 The tax base (the amount of imputed income) is calculated for each calendar month of the quarter. To get the values ​​of the fields of column 4, you need to perform the product of the lines 040 , 050 , 060 , and then multiply the resulting result by the corresponding value of each line of column 2.

Moreover, if you have values ​​in column 3, then the resulting values ​​for column 4 must additionally be multiplied by the corresponding value of each completed line in column 3 and the resulting result divided by the number of calendar days in the month for which the tax base is calculated.

String "100". The total tax base for 3 months of the quarter is indicated here (sum of lines 070-090, column 4).

Line "110". The tax amount for the quarter is indicated here, which is calculated using the formula:

Row 100 x 15 / 100

Section 3. Calculation of the amount of single tax on imputed income for the tax period

Line "005". Put " 1 " - if an individual entrepreneur or organization makes payments to employees engaged in those areas of activity for which UTII tax is paid or is marked " 0 » – if the individual entrepreneur does not make payments to individuals.

Line "010". You must record the total tax amount for the quarter. This value is calculated as the sum of the values ​​of lines 110 of all completed sheets of the 2nd section of the declaration.

Line "020". Organizations and individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for employees employed in those areas of activity for which UTII tax is paid. Also, payments and expenses provided for in paragraph 2 of Art. 346.32 Tax Code of the Russian Federation.

Line "030". Individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for themselves in a fixed amount.

Line "040". The total amount of UTII tax payable to the budget is indicated here.

Depending on the value of line 005, it is calculated using one of the following formulas:

If line 005 = 1 , Then:

Line 040 = Line 010 – Line 020, and the resulting value must be ≥ 50% of line 010.

The use of a preferential simplified taxation regime presupposes the taxpayer’s obligation to submit a report such as a declaration under the simplified tax system within the time limits established by law. In this mode, this is the only report on the basis of which advance payments to the budget and the remaining part of the annual tax are determined and paid. Let's look at how the 2018 simplified tax system declaration is filled out.

According to the law, a declaration under the simplified tax system is sent to the tax office based on the results for the accounting period that defines the calendar year; it must be submitted:

• until March 31 of the following reporting year for taxpayers who are legal entities;
• until April 30 - for individual entrepreneurs.
• if it was carried out in the period from December 1 to December 31, then you can report for this period based on the results of the next year (according to paragraph 2 of Article 55 of the Tax Code of the Russian Federation). Those. for example, if an individual entrepreneur was registered on December 15, 2017, the first declaration can be submitted until April 30, 2019.

Thus, in 2019, entrepreneurs must report by April 30. And LLCs must submit reports by April 1, since March 31 fell on a day off in 2019.

On a quarterly basis, a business entity using the simplified tax system must calculate and transfer only advance payments; there is no need to send quarterly reports to the tax office.

Attention! When liquidating a business, the declaration must be submitted by the 25th of the following month after closure.

When deadlines for submitting a declaration are violated or it was not submitted at all, then administrative measures are applied to the business entity. Their amount depends on whether the tax has been paid.

Important! If the obligatory payment has been paid, but the declaration according to the simplified tax system has not been sent, then the fine is 1000 rubles. When the report was not submitted and the tax was not transferred, the fine is determined at five percent of the amount of tax due for payment for each month (or partial month), but not more than 30% of the total tax amount.

The declaration under the simplified tax system 2018 is submitted within the deadlines established by law, which are the same as in previous years.

Taxpayers must remember that if no activity was carried out, this report must still be submitted with zero indicators. For information on how to submit a zero declaration under the simplified tax system, see the end of the article.

Where are reports submitted under the simplified tax system?

Taxpayer organizations submit the report at their location. Entrepreneurs must send their declarations to the Federal Tax Service at the place of registration, even if they work in another area.

There are three ways to submit a report:

• By mail - a declaration under the simplified tax system in 2019 can be sent by a valuable letter with the described attachment;
• In person on paper- the taxpayer or his representative can submit a report under the simplified tax system directly to the tax office itself.

Important! With this option, two copies are required, one for the Federal Tax Service, the second as confirmation of the individual entrepreneur or company.

• Electronically is currently one of the most common methods of sending, which consists of using electronic document management and, or the tax service service.

Depending on the region, the inspector may ask to use barcoded forms or submit a report file along with a paper version.

Basic rules for filling out a declaration under the simplified tax system

When filling out the form, the following rules should be applied:

• The document must be filled out automatically on a computer or in black ink using capital printed characters.
• If some sheets of the report do not contain any data, then they do not need to be included in the declaration.
• Each page of the report must have its own number.
• All amounts entered into the report must be recorded in whole rubles, rounding off kopecks.
• If some of the lines are left blank, or the indicator for them is zero, then “-” is entered.
• It is best not to staple the report, but to secure the pages with a paper clip.

The declaration under the simplified tax system 2018 is intended for filling out two types of taxation systems.

If the taxpayer uses “Income”, then he needs to enter data in the following sheets:

• "Front page";
• sections 1.1, 2.1.1 and 2.1.2.

For “income minus expenses,” the following sheets are used:

• Front page;
• Sections 1.2 and 2.2.

Attention! Section 3 needs to be completed only if the company has targeted revenues, financing, etc.

An entrepreneur or organization must remember that it is imperative to fill out the fields with advance payments. The main feature of this part of the report is that the amounts not actually paid are recorded here, but those due for payment for specific accounting periods. In this case, it is more rational to first fill out the data in section 2, and then return to column 1.

Each sheet must be signed by the taxpayer or his representative, and the date must be entered at the same time. If a business entity has a seal, then it affixes it only on the title page of the declaration.

Sample of filling out a declaration according to the simplified tax system

Open a sample of filling out a declaration according to the simplified tax system for the system:

Title page (for everyone)

In the top field you must indicate the TIN code of the organization or entrepreneur. Due to the fact that twelve cells are allocated for this, and the TIN of companies takes up ten characters, the last two unoccupied cells must be crossed out for them.

Then the code of the correction being submitted is indicated. If the declaration for the specified period is submitted for the first time, then “0” is put in the first cell, and the rest are crossed out. If a corrective report is submitted, then a figure corresponding to its serial number is placed there.

The “Tax period” line can take the following values:

• “34” – the report is submitted for the year;
• “50” – the report is submitted upon liquidation of an entrepreneur or company, as well as upon reorganization;
• “95” – the company switches to a different tax regime;
• “96” – the company ceases to operate on a simplified basis.

As of reporting for 2017, the following were approved: new tax return forms and calculations for advance payment of corporate property tax, the procedure for filling them out and electronic format (Order of the Federal Tax Service No. ММВ-7-21/271@ dated 03/31/2017).

The previous tax return and tax calculation forms, as well as the procedure for filling them out and electronic formats, approved by Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895, will become invalid as of June 13, 2017.

The new declaration form is mandatory starting with reporting for the tax period of 2017. It can also be used during the liquidation (reorganization) of an organization in 2017 until June 13, 2017 (letter of the Federal Tax Service of Russia dated April 14, 2017 No. BS-4-21/7139@).

And the new form of tax calculation for advance payment is allowed for use at the initiative of the taxpayer, starting with calculations for the first quarter of 2017 - if it is necessary to fill out the calculation taking into account the changes in corporate property tax that have entered into force.

Who submits the reports

Organizations that have property recognized as an object of taxation (clause 1 of Article 373 of the Tax Code of the Russian Federation) must report using new forms. For Russian organizations, taxable property includes (clause 1 of Article 374, clauses 1, 7 of Article 378.2 of the Tax Code of the Russian Federation):

• movable property and real estate reflected in accounting (including leased, temporary possession, trust management, contributed to joint activities or received under a concession agreement);
• real estate from the list of objects approved in the subject of the Russian Federation, taxed at cadastral value, namely: administrative and business centers and shopping centers (complexes) and premises in them, offices, retail facilities, public catering and consumer services, as well as residential buildings and premises not reflected in accounting as fixed assets.

At the same time, the objects listed in paragraph 4 of Article 374 of the Tax Code of the Russian Federation are not subject to property tax for organizations, including:

• land plots and other environmental management facilities;
• objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation of federal significance;
• ships registered in the Russian International Register of Ships;
• fixed assets included in the first or second, etc.

What has changed in the calculation of advance payments?

The barcodes on all calculation pages have changed, and the field for indicating the Taxpayer Identification Number has been reduced from 12 to 10 characters. Fundamental innovations affected the title page, sections 2 and 3. In addition, a new section 2.1 “Information on real estate objects taxed at the average annual value” appeared.

Cover page of calculation

Firstly, it is no longer necessary to indicate according to the All-Russian Classifier of Types of Economic Activities.

Secondly, the reporting period codes have changed (see Table 1).

Table 1

Changing reporting period codes in advance payment calculations

Section 2 calculations

Unlike the previous calculation form, section 2 should be filled out separately and also according to:

• main gas pipelines, gas production facilities, helium production and storage facilities;
• other objects necessary to ensure the functioning of real estate objects of main gas pipelines, gas production facilities, helium production and storage facilities.

• objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region;

In addition, the property type codes required to fill out line 001 of section 2 of the calculation have changed and become two-digit. In particular, separate codes are now installed:

• 11 – for real estate objects included in the list of objects for which the tax base is determined

New tax benefit codes have been added that are required to fill out line 130 of section 2 of the calculation, namely:

• 2010257 - for movable property registered as fixed assets from 01/01/2013 (with the exception of railway rolling stock produced starting from 01/01/2013), registered as a result of the reorganization or liquidation of legal entities or the transfer, including acquisition, of property between interdependent persons;
• 2010258 - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone (FEZ), created or acquired for the purpose of conducting activities in the territory of a FEZ and located on the territory of this FEZ, for 10 years from the month following the month of registration of the specified property.

A new line 175 has appeared to indicate the Kzd coefficient.

It is filled in if code 09 is indicated on line 001 of section 2 of the calculation - in relation to public railway tracks and structures that are their integral technological part, first registered as fixed assets, starting from 01/01/2017.

Section 2.1 calculation

This section will have to be completed by Russian and foreign organizations in relation to the real estate specified in section 2 of the calculation, subject to property tax at the average annual value.

Section 3 calculations

Now on line 001 you need to indicate the code of the type of property. We talked about changes to this code in the commentary to section 2 of the calculation.

Line 030, filled in only if the property taxed at cadastral value is in common (shared or joint) ownership, indicates the organization's share in the right to the property.

And line 035 is filled in in relation to premises, the cadastral value of which has not been determined, and at the same time the building in which the premises is located is determined.

This line indicates the share of the cadastral value of the building in which the premises are located, corresponding to the share of the total area of ​​the building.

In connection with the addition of the above lines, the previously existing lines 020 “Cadastral value as of January 1 of the tax period” and 030 “including non-taxable cadastral value” have been renumbered.

When filling out line 040 of section 3 of the calculation, you need to take into account innovations in tax benefit codes.

How to fill out the calculation

We will show you how to fill out a new form for calculating an advance payment of corporate property tax using a numerical example. In it we will fill out the calculation for the advance payment for the six months (Q2).

EXAMPLE 1. CALCULATION OF ADVANCE PAYMENT FOR PROPERTY TAX OF ORGANIZATIONS FOR HALF-YEAR

Example 1. Calculation of advance payment of corporate property tax for six months

LLC "Vector" is located in the city of Arkhangelsk, OKTMO code - 11 701 000.

The organization's balance sheet includes movable and immovable property - fixed assets recognized as objects of taxation, the residual value of which is:

as of 01/01/2017 – RUB 1,200,000;
- as of 02/01/2017 – RUB 2,300,000;
- as of 03/01/2017 – RUB 2,200,000;
- as of 04/01/2017 – RUB 2,800,000;
- as of 05/01/2017 – RUB 2,700,000;
- as of 06/01/2017 – RUB 2,600,000;
- as of July 1, 2017 – RUB 2,500,000.

Vector’s accountant reflected this data on lines 020 – 080 in column 3 of section 2 of the calculation.

The organization does not have benefits, so the accountant does not fill out column 4 of section 2 of the calculation.

The average value of property for the reporting period (line 120) is:

(RUB 1,200,000 + RUB 2,300,000 + RUB 2,200,000 + RUB 2,800,000 + RUB 2,700,000 + RUB 2,600,000 + RUB 2,500,000): 7 = RUB 2,328,571 .

The organization does not enjoy property tax benefits. Therefore, in all lines where data on benefits is reflected, the accountant added dashes.

The tax rate in force in Arkhangelsk is 2.2%. Her accountant entered line 170 of section 2 of the calculation.

The amount of the advance payment for the half-year (line 180) is equal to:

RUB 2,328,571 (line 120) × 2.2 (line 170) : 100: 4 = 12,807 rub.

The residual value of fixed assets related to movable property as of July 1, 2017 is RUB 1,200,000.

The residual value of the organization's immovable fixed assets as of July 1, 2017 was 1,300,000 rubles (2,500,000 rubles – 1,200,000 rubles). This amount is reflected in line 050 of section 2.1 of the calculation.

The organization owns an office building in Arkhangelsk, OKTMO code – 11,701,000. The building is included in the list of real estate objects for which the tax base is determined as their cadastral value. Its conditional cadastral number is 22:00:0000000:10011. The cadastral value of the building is 45,000,000 rubles. The organization also does not have benefits established by regional legislation.

The corporate property tax rate for an office building in 2017 is 2.2%.

The amount of the advance payment for the six months is 247,500 rubles. (RUB 45,000,000 × 2.2%: 4).

The company reflected these data in section 3 of the calculation.

The total amount of the advance payment for corporate property tax for the six months, reflected in section 1 of the calculation on line 030, is equal to 260,307 rubles. (12,807 + 247,500).

An example of filling out an advance payment calculation

What has changed in the declaration

The barcodes on all pages of the declaration have changed, and the field for indicating the TIN has been reduced from 12 to 10 characters. Fundamental innovations affected the title page, sections 2 and 3. In addition, a new section 2.1 “Information on real estate objects taxed at the average annual value” appeared.

Front page

It is no longer necessary to indicate the economic activity code according to the OKVED classifier on the title page.

Section 2

Unlike the previous declaration form, section 2 must be completed separately and also:

• along main gas pipelines, gas production facilities, helium production and storage facilities;
• for other objects necessary to ensure the functioning of real estate objects of main gas pipelines, gas production facilities, helium production and storage facilities.

For the listed objects, three conditions must be simultaneously met:

• objects were first put into operation during tax periods (calendar years) starting from 01/01/2015;
• objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur regions;
• During the entire calendar year, the facilities are owned by organizations that sell gas to Russian consumers.

In addition, the property type codes required to fill out line 001 of section 2 of the declaration have changed and become two-digit. In particular, separate codes are now installed:

• 07 – for property located in the internal sea waters of the Russian Federation, in the territorial sea of ​​the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, used in carrying out activities for the development of offshore hydrocarbon deposits, including geological study, exploration, preparatory work;
• 08 – for the above-mentioned objects related to gas production;
• 09 – for public railway tracks and structures that are their integral technological part;
• 10 – for main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities;
• 11 – for real estate objects included in the list of objects, the tax base for which is determined as the cadastral value;
• 12 – for real estate of a foreign organization, the tax base for which is determined as the cadastral value, with the exception of property with codes 11 and 13;
• 13 – for residential buildings and residential premises not reflected in accounting as fixed assets.

New tax benefit codes have been added that are required to fill out line 160 of section 2 of the declaration, namely:

• 2010257 - for movable property registered as fixed assets from 01/01/2013 (with the exception of railway rolling stock produced starting from 01/01/2013), registered as a result of the reorganization or liquidation of legal entities or the transfer (including acquisition) of property between interdependent persons;
• 2010258 - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone (FEZ), created or acquired for the purpose of conducting activities in the territory of a FEZ and located on the territory of this FEZ, for 10 years from the month following the month of registration of the specified property;
• 2010340 – in relation to property located in the internal sea waters of the Russian Federation, in the territorial sea of ​​the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, used in the implementation of activities for the development of offshore hydrocarbon deposits , including geological study, exploration, preparatory work.

A new line 215 has appeared to indicate the Kzd coefficient.

It is filled in if code 09 is indicated on line 001 of section 2 of the declaration - in relation to public railway tracks and structures that are their integral technological part, first registered as fixed assets, starting from 01/01/2017.

Section 2.1

This section will have to be filled out by Russian and foreign organizations in relation to real estate specified in section 2 of the declaration, taxed at the average annual value.

Section 3

Now on line 001 you need to indicate the code of the type of property. We described changes to this code in the commentary to section 2 of the declaration.

Table 2

Changes to filling out the lines of section 3 of the declaration

Line code	It became	Was
030	To be completed only if the property, taxed at cadastral value, is in common (shared or joint) ownership. The organization's share in the right to the property should be indicated.	Filled out only by foreign organizations in the declaration for 2013. It was necessary to indicate the inventory value of the real estate property of a foreign organization as of 01/01/2013
035	Filled out in relation to premises whose cadastral value has not been determined, and at the same time the cadastral value of the building in which the premises is located has been determined. You should indicate the share of the cadastral value of the building in which the premises are located, corresponding to the share of the area of ​​the premises in the total area of ​​the building	It was necessary to indicate the property tax-free inventory value of the real estate property of a foreign organization as of 01/01/2013

How to fill out a declaration

We will show you how to fill out a new tax return form for corporate property tax using a numerical example.

In it we will fill out a declaration based on the results of 2017. All numerical indicators are conditional.

EXAMPLE 2. REPORTING ON PROPERTY TAXES OF ORGANIZATIONS

Let’s continue the condition of example 1. Let’s assume that the residual value of fixed assets recognized as objects of taxation is:

as of 08/01/2017 – RUB 2,400,000;
- as of September 1, 2017 – RUB 2,300,000;
- as of October 1, 2017 – RUB 2,500,000;
- as of November 1, 2017 – RUB 2,400,000;
- as of December 1, 2017 – RUB 2,300,000;
- as of December 31, 2017 – RUB 2,200,000.

The data on the residual value for the period from 01/01/2017 to 12/31/2017 was reflected by the Vector accountant on lines 020 – 140 in column 3 of section 2 of the declaration.

The residual value of the organization's immovable fixed assets as of December 31, 2017 amounted to RUB 1,560,000. This amount is reflected in line 141 of section 2 of the declaration. The organization does not have benefits, so the accountant did not fill out column 4 of line 141.

The average annual value of property (line 150) is:

(RUB 1,200,000 + RUB 2,300,000 + RUB 2,200,000 + RUB 2,800,000 + RUB 2,700,000 + RUB 2,600,000 + RUB 2,500,000 + RUB 2,400,000 + 2 300,000 rub. + 2,500,000 rub. + 2,400,000 rub. + 2,300,000 rub.) : 13 = 2,338,462 rub.

The accountant calculated the tax base (line 190) as follows:

RUB 2,338,462 (line 150) – 0 rub. (line 170) = 2,338,462 rubles.

The tax amount for the tax period 2017 (line 220) is equal to:

RUB 2,338,462 (line 190) × 2.2 (line 210) : 100 = 51,446 rubles.

During 2017, advance tax payments were calculated:

For the first quarter of 2017 – 11,688 rubles;
- for the first half of 2017 – 12,807 rubles;
- for nine months of 2017 – 12,925 rubles.

The amount of advance payments was:

11,688 + 12,807 + 12,925 = 37,420 rubles.

The amount of tax on fixed assets subject to additional payment at the end of 2017 is 14,026 rubles. (51,446 – 37,420).

The residual value of fixed assets related to movable property as of December 31, 2017 is RUB 1,050,000. For an office building, taxed at cadastral value, for 2017 the organization paid advance payments in the amount of RUB 742,500. (RUB 45,000,000 × 2.2%: 4 × 3).

The amount of tax calculated for the year is 990,000 rubles. (RUB 45,000,000 × 2.2%).

The amount of tax for an office building to be paid additionally based on the results of 2017 is RUB 247,500. (990,000 – 742,500).

The total amount of corporate property tax reflected in section 1 of the declaration is 261,526 rubles. (14,026 + 247,500).

Example of filling out a declaration

How to submit a calculation and declaration

Organizations that are not major taxpayers should report to the tax inspectorates (clause 1 of Article 386 of the Tax Code of the Russian Federation):

• at the location of the organization;
• at the location of each having a separate balance;
• at the location of each piece of real estate, in respect of which a separate procedure for the calculation and payment of tax has been established.

If a constituent entity of the Russian Federation has reporting periods for corporate property tax, then advance payments should be reported no later than 30 calendar days from the end of the corresponding reporting period (clause 2 of Article 379, clause 2 of Article 386 of the Tax Code of the Russian Federation):

• the first quarter, six months or nine months of the calendar year - when taxing property at the average annual value;
• the first quarter, second quarter and third quarter of the calendar year - when taxing property at cadastral value.

Moreover, if the last day of the period falls on a weekend or non-working holiday, the end of the period is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

So, you need to submit the calculation:

• for the first quarter of 2017 - no later than 05/02/2017 (taking into account the postponement of the deadline that falls on a weekend);
• for half a year or for the second quarter of 2017 - no later than 07/31/2017 (taking into account the postponement of the deadline that falls on a weekend);
• for nine months or for the third quarter of 2017 - no later than October 30, 2017.

Please note: if the organization submitted the initial calculation of advance payments for the reporting periods of 2017 using a new form, then the updated calculations for these periods should also be submitted in the form approved by the commented order (letter of the Federal Tax Service of Russia dated April 14, 2017 No. BS-4-21/ 7145).

Quarterly, UTII payers report on their activities to the Federal Tax Service. The “imputed” declaration underwent changes in 2017, and for the first quarter of 2017 the report should be drawn up using a new form (order of the Federal Tax Service of the Russian Federation dated July 4, 2014 No. ММВ-7-3/353, as amended on October 19, 2016). What has changed in the UTII 2017 reporting form and what sections of the declaration have been affected by the innovations, how to fill out reports for taxpayers on the “imputation” - read about all this in our article.

New declaration on UTII from 2017

Few changes have been made to the declaration form, including:

• barcodes on all pages have changed,
• The calculation of “imputed” tax in section 3 of the UTII declaration for individual entrepreneurs has changed. Now entrepreneurs can reduce the tax by up to 50% on the amount of insurance premiums paid not only for employees, but also for themselves (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation).

The changes also affected the Formats for submitting the electronic declaration and the Procedure for filling out the UTII declaration.

The new UTII declaration for the 1st quarter of 2017 must be submitted no later than April 20, 2017. The “old” form was last used for the report for the 4th quarter of 2016. and it can no longer be used.

Those with more than 100 employees submit the declaration electronically; with a smaller average number of employees, you can submit a report on paper.

The procedure for filling out the UTII declaration 2017

The composition of the declaration remains the same: a title page and three sections. When filling them out, it is more convenient to adhere to the following sequence - first the data is entered into Section 2, then into Section 3, and lastly Section 1 is filled out. Appendix No. 3 to Order No. MMV-7-3/353 contains a detailed procedure for filling out the UTII-2017 declaration .

The general requirements for filling out an “imputed” declaration are standard:

• Monetary figures are indicated without kopecks, rounded to the nearest ruble;
• All pages are numbered;
• If there is no indicator in the cell, a dash is entered;
• At the top of each page the taxpayer’s INN and KPP are indicated;
• The report should be printed on one side of the sheet only, and do not staple the sheets.

Let's look at how sections of the UTII declaration for the 1st quarter of 2017 are filled out using an example:

IP Vorobyov used UTII for the entire 1st quarter of 2017, engaged in cargo transportation in Yaroslavl (OKVED code 49.41). The fleet includes 3 cars; the staff includes employees in addition to the individual entrepreneur himself. Basic income 6000 rub. per month. Coefficient K1 in 2017 = 1.798, and K2 = 1. In the 1st quarter, Vorobiev paid 5,000 rubles for himself. insurance premiums, and for employees - 12,000 rubles.

Section 2

IP Vorobyov has only one type and address of “imputed” activity, so only one sheet of the section will be filled out. When carrying out several areas of business on UTII, each of them is assigned a separate section 2 of the UTII tax return-2017.

The code in line 010 is selected from Appendix No. 5 to the Filling Out Procedure - type of activity “05”.

In lines 070-090 for each month of the quarter we enter:

• Gr. 2 physical indicator – 3 (number of cars used in “imputed” activities);
• Gr. 3rd number of days of activity on UTII - put a dash, since all months have been fully worked out; when part of the month the activity was carried out in a different mode, you need to indicate the number of days of work on UTII;
• Gr. 4 tax base - with a fully “imputed” month, it is calculated as the product of indicators on lines 040, 050, 060, 070 (080, 090). In our case, the tax base for gr. 4 will be the same in each month of the 1st quarter: 6000 rubles. x 1,798 x 1 x 3 = 32,364 rubles.

When an incomplete month has been worked, the resulting result must additionally be divided by the number of calendar days of the month and multiplied by the days worked.

We get the tax base for the quarter by adding up the base for 3 months - 97,092 rubles. (line 100). Let's multiply it by the rate of 15% and get the tax amount - 14,564 rubles. (line 110).

Section 3

Let's calculate deductions and the amount of tax payable:

• In line 005 the sign is “1”, since our individual entrepreneur has employees.
• On lines 020 and 030 we indicate the amount of insurance premiums transferred in the 1st quarter for employees (12,000 rubles) and “for yourself” (5,000 rubles), respectively. Please note that line 030 in the UTII-2017 form can now be filled out by individual entrepreneurs with employees in order to reduce the accrued UTII tax by the amount of fixed contributions.
• Individual entrepreneurs with employees can deduct no more than 50% of the “imputed” tax on line 010: 14,564 rubles. x 50% = 7282 rub. Although the amount of contributions paid is 17,000 rubles. (12,000 rubles + 5,000 rubles), but from them we will take only 7,282 rubles to reduce.
• The total amount of UTII payable for IP Vorobyov is 7282 rubles. (line 040).

Section 1

This indicates how much tax is payable for each OKTMO code. In our case, there is only one code, which means only the first block of lines 010-020 will be filled. Line 020 will be equal to line 040 of section 3 - 7282 rubles.

If OKTMO is more than one, the calculation for each of them is done in proportion to the share in the total tax amount: line 020 = line 040 section 3 * (sum of lines 110 section 2 according to code OKTMO / line 010 section 3).

When adding the tax amounts for all OKTMO codes in section 1, the result should be equal to line 040 of section 3.