In sheet 02 of the declaration, you determine the tax base, indicate tax rates, calculate tax and advance payments. This sheet summarizes the summarized data from the annexes you have already completed to sheet 02, other sheets of the declaration, as well as the declaration for the previous reporting period. The procedure for filling out sheet 02 depends on the method of paying advance payments, on the period for which the declaration is submitted, and on whether you have separate divisions. Sheet 02, as a general rule, is filled out by all taxpayers.
Reduced rates
Standard simplified tax rates: 6% for the “Income” object and 15% for the “Income – Expenses” object can be reduced. The basis is the laws of the constituent entities of the Russian Federation, this is stated in Article 346.20 of the Tax Code. The norm provides for the following rate reduction rules:
- within 1% -6% depending on the category of taxpayer - for the simplified tax system Income;
- within 5% -15% depending on the category of taxpayer - for the simplified tax system Income minus expenses;
- within 3%-15% for the simplified tax system Income minus expenses - in the Republic of Crimea and the city of Sevastopol for all or certain categories of payers / types of activities;
- up to 0% (so-called tax holidays) - for individual entrepreneurs from the production, social, scientific spheres, consumer services industries and services for providing places for temporary residence.
In practice, this means that any region can pass a law to reduce the tax rate within the specified limits for certain payers of the simplified tax system.
For example, in St. Petersburg in 2021, on a simplified basis with the “Income” object, there is a rate of 1% for companies and individual entrepreneurs engaged in the field of tourism, transportation and some others. There, for all payers of the simplified tax system Income minus expenses, a rate of 7% is established, and for individual entrepreneurs from certain industries there is a tax holiday.
The reduced rate was reflected in the declaration before. However, the new form now has fields in which you need to specify codes for justifying the application of the tax rate. You need to enter them:
- for the simplified tax system Income - in line 124 of section 2.1.1;
- for the simplified tax system Income minus expenses - in line 264 of section 2.2.
Lines 010 – 130 of sheet 02. Calculation of the tax base
The tax base is formed in lines 010 – 130 of sheet 02.
The amounts that increase the basis are sales income and non-operating income. They need to be transferred from Appendix No. 1 to sheet 02 (clause 5.2 of the Procedure for filling out the income tax return):
income from sales - to line 010 of sheet 02 from line 040 of Appendix No. 1 to sheet 02;
non-operating income - in line 020 of sheet 02 from line 100 of Appendix No. 1 to sheet 02.
In addition, the amount of losses must be transferred to line 050 of sheet 02 from line 360 of Appendix No. 3 to sheet 02 (clauses 5.2, 8.8 of the Procedure for filling out the income tax return).
These are those losses from Appendix No. 3 to sheet 02 that are not taken into account for tax purposes or are taken into account in a special manner.
Amounts that reduce the tax base are expenses that reduce sales income and non-operating expenses. You transfer them from Appendix No. 2 to sheet 02 (clause 5.2 of the Procedure for filling out the income tax return):
expenses that reduce sales income - in line 030 of sheet 02 from line 130 of Appendix No. 2 to sheet 02;
non-operating expenses - in line 040 of sheet 02 from lines 200 and 300 of Appendix No. 2 to sheet 02.
In addition, in line 070 of sheet 02 you show income that is excluded from profit.
For example this:
income from participation in foreign organizations, which are reflected in sheet 04 of the declaration with codes “4” and “5” (clause 5.3 of the Procedure for filling out the income tax return);
dividends received from Russian organizations (clause 5.3 of the Procedure for filling out the income tax return).
In line 110 of sheet 02 you show the amount of loss from previous years by which you are reducing the tax base of the current reporting (tax) period (clause 5.5 of the Procedure for filling out the income tax return).
The calculation of the tax base in sheet 02 is reflected in three steps.
Step 1. In line 060 you calculate profit (loss) based on the results of the reporting period.
To do this, you add lines 010, 020 and 050 of sheet 02 and subtract lines 030 and 040 of sheet 02 from the resulting result (clause 5.2 of the Procedure for filling out the income tax return).
If the difference is negative, indicate it with a minus sign.
Step 2. In line 100 of sheet 02, you calculate the total tax base for the reporting (tax) period. To do this (clause 5.4 of the Procedure for filling out the income tax return):
from the profit amount (line 060) you subtract:
income excluded from profit (line 070);
the amount of downward adjustment of the tax base based on identified errors that in previous periods led to overpayment of tax (line 400 of Appendix No. 2 to sheet 02);
to the resulting value add the tax base for transactions with securities and financial instruments of futures transactions, the results of which are taken into account in a special order (the sum of lines is 100 sheets 05).
Non-state pension funds also add the tax base for income from the placement of pension reserves (line 530 of sheet 06).
Step 3. In line 120 of sheet 02 you show the tax base for calculating the tax. To do this, you subtract the loss of previous years (line 110) from the tax base (line 100) (clause 5.5 of the Procedure for filling out the income tax return).
If your indicator on line 100 is negative, then on line 120 put 0.
If the regional law has established a reduced tax rate for payment to the regional budget, then on line 130 indicate the tax base to which the reduced rate applies (clause 5.5 of the Procedure for filling out the income tax return).
See also: Filling out Appendix No. 3 to sheet 02 of the income tax return
How to generate the code
The rules for generating a new code are given in paragraphs 5.6 and 7.15 of the Procedure for filling out a new simplified taxation system declaration, approved by the same order ED-7-3/ [email protected] The justification code for applying the tax rate for the simplified taxation system consists of two parts:
- 7 cells before the “/” sign. This is the code from Appendix No. 5 to the Procedure for filling out the declaration. It encodes the number of the article and clause of the Tax Code of the Russian Federation, which gives the right to lower the rate to regional authorities.
- 12 cells after the "/" sign. This is a code consisting of the number, paragraph and subparagraph of the article of the regional law that introduced a reduced tax rate. There are 4 cells allocated for each value, and the empty ones should be filled with zeros. The sequence of characters is as follows: article number, paragraph number, subparagraph number. For example, if the rate is entered in subclause 1.5 of clause 2 of article 3, the code will look like this: “0003000201.5” (the dot occupies a separate cell).
Let's look at examples of how a code is generated to justify the use of a reduced tax rate of the simplified tax system established by the law of a constituent entity of the Russian Federation.
✐ Example 1 ▼
A construction organization from Yaroslavl uses the simplified tax system with the object “Income - expenses”. According to the law of the Yaroslavl region of November 30, 2005 No. 69-z, it can count on the application of a tax rate of 5% (Article 1, paragraph 1, subparagraph 1.1). This requires the following conditions to be met:
- at least 70% of the income is derived from construction activities;
- no tax arrears;
- Each employee receives a salary of at least 1.2 minimum wages.
Let's assume that the organization meets all the requirements and legally applies the 5% rate. Then, when filling out a new declaration form under the simplified tax system in section 2.2, in line 264 you need to enter a code that is formed like this:
- in the first part - code “3462020” from Appendix No. 5. It means that the rate has been reduced within 5%-15% based on paragraph 2 of Article 346.20 of the Tax Code of the Russian Federation;
- in the second part - code “0001000101.1”. This means that the preferential rate is specified in Article 1, Clause 1, Subclause 1.1 of the regional law (the law number does not appear in the code).
Thus, in the simplified taxation system declaration in line 264 of section 2.2 for the specified organization, you must enter the following code:
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✐ Example 2 ▼
An individual entrepreneur from the city of Ufa provides hairdressing services on the simplified tax system Income. According to Article 2 of the Law of the Republic of Bashkortostan dated April 28, 2015 No. 221-z, tax holidays, that is, a 0% rate, apply to entrepreneurs using the simplified system and engaged in certain areas.
The list of activities is given in the appendix to the specified regional law. Line 3 of Section III of this appendix contains the type of activity “Hairdressing and cosmetic services”, so the individual entrepreneur from the example falls under the zero rate (we will assume that it also meets the other conditions for applying tax holidays).
Let’s generate a code to justify the use of a reduced tax rate in the entrepreneur’s simplified tax return from the example:
- in the first part - “3462040” (Appendix No. 5 to the Procedure for filling out the declaration). This means that the region’s right to lower the rate is stated in paragraph 4 of Article 346.20;
- in the second part - “000200000000”. The code means that the rate was introduced by Article 2 of the law (there is no clause or subclause, so zeros are entered in the cells after the number “2”).
So, the individual entrepreneur from the example needs to write the following code in the declaration (section 2.1.1, line 124):
In what cases is sheet 02 filled out?
include sheet 02 in the declaration (clause 1.1 of the Procedure for filling out the income tax return).
There is no need to include sheet 02 in the declaration if you:
submit a declaration at the location of your separate division (clause 1.4 of the Procedure for filling out an income tax return);
you submit a declaration only in relation to the profit of the CFC (clause 1.6.8 of the Procedure for filling out the income tax declaration);
you are not a taxpayer (exempt from obligations) and submit a declaration:
as a tax agent for income tax (clause 1.7 of the Procedure for filling out an income tax return);
as a tax agent for personal income tax when submitting information for individuals in accordance with clause 4 of Art. 230 of the Tax Code of the Russian Federation (clause 1.8 of the Procedure for filling out the income tax return).
Where to get parameters for the code
In order to correctly generate a new code, it is necessary to find the law of the subject of the Russian Federation, which introduced a reduced tax rate under the simplified tax system. Here's how to do it:
- On the website of the Federal Tax Service nalog.ru, open a section on the simplified system:
- make sure that the desired region is selected (in the top line of the site). If it is not, select it from the list:
- scroll down to the section “The information below may vary depending on your region” (near the end of the page). The required law will be indicated here, as well as preferential categories of taxpayers and reduced rates:
- open the law and find in it the parameters of the article establishing a reduced tax rate.
So, the justification for applying a tax rate that is less than that prescribed in the Tax Code of the Russian Federation must be reflected in the declaration under the simplified tax system in the form of a special code. But this is only relevant for taxpayers for whom regional laws have introduced reduced rates (less than 6% and 15%) or tax holidays for individual entrepreneurs. The rest fill in these fields with dashes.
Meet the new income tax return!
#RECOMMEND# The new declaration form was approved by Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3/ [email protected] “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for tax on profit of organizations in electronic form". It reflects the changes made to the Tax Code by Federal Law of November 2, 2013 No. 306-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, Federal Law of April 20, 2014 No. 81- Federal Law “On Amendments to Part Two of the Tax Code of the Russian Federation”, Federal Law dated June 23, 2014 No. 167-FZ “On Amendments to Chapters 23 and 25 of Part Two of the Tax Code of the Russian Federation”.
In the table we consider the main changes that may affect the interests of many taxpayers.
| Old form | New form | Comment on the new filling order |
| Sheet 02 “Calculation of corporate income tax” | The amount of adjustment of the tax base for identified errors that relate to previous tax periods and led to excessive payment of tax is now highlighted in the declaration as a separate line 400 of Appendix 2 to Sheet 02. Let's take a closer look. | |
| The indicator of line 100 is equal to: page 060 - page 070 - page 080 - page 090 + page 100 Sheet 05 + page 530 Sheet 06) | The indicator of line 100 is equal to: page 060 - page 070 - page 080 - page 090 - page 400 of Appendix No. 2 to Sheet 02 + page 100 Sheet 05 + page 530 Sheet 06) | The procedure for calculating line 100 Tax base of Sheet 02 has been changed. In the new version of the declaration, the tax base must be reduced by line 400 of Appendix 2. |
| Line 400 of Appendix 2 to Sheet 02. Adjustment of the tax base for identified errors (distortions) relating to previous tax periods that led to excessive payment of tax, total | Line 400 reflects the adjustment of the tax base when the taxpayer exercises the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods were identified, in cases where the errors (distortions) were made ) led to excessive tax payment. This right is granted by the second paragraph of clause 1 of Art. 54 Code. | |
| including: | Lines 401 - 403 provide a breakdown of the indicator in line 400 for previous tax periods, which include identified errors (distortions). Lines 400 - 403 do not include the amounts of income and losses of previous tax periods identified in the current reporting (tax) period and reflected on line 101 of Appendix No. 1 to Sheet 02 (clause 10 of article 250 of the Tax Code of the Russian Federation, clause 6, clause 4 Art. 271) and according to line 301 of Appendix No. 2 to Sheet 02 of the Declaration (clause 1, paragraph 2, Article 265 of the Tax Code of the Russian Federation).* | |
| * We remind you. Lines 101 and 301 are filled in if it is impossible to determine the specific period of errors (distortions) in the calculation of the tax base. Otherwise, tax liabilities are recalculated for the period in which errors were made and tax arrears arose (Clause 1, Article 54 of the Tax Code of the Russian Federation). | ||
| Appendix No. 2 to Sheet 02 “Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses” Appendix No. 3 to Sheet 02 “Calculation of the amount of expenses for operations, the financial results of which are taken into account when taxing profits, taking into account the provisions of Articles 268, 275.1, 276, 279, 323 of the Tax Code” | Clause 2 art. 279 of the Tax Code of the Russian Federation is applied until the end of 2014. From January 1, 2015, loss from the assignment of a claim that occurred after the payment deadline must be recognized at a time (Federal Law No. 81-FZ dated April 20, 2014). | |
| Line 203 “Loss from the exercise of the right of claim relating to non-operating expenses of the current reporting (tax) period (in accordance with paragraph 2 of Article 279 of the Tax Code of the Russian Federation)” of Appendix No. 2 to Sheet 02 | — | Filled out only for 2014. |
| Lines 110 “Proceeds from the sale of the right to claim debt after the due date of payment”; 130 “The value of the realized right of debt after the due date of payment; 160 and 170 “Loss from the exercise of debt rights” of Appendix No. 3 to Sheet 02 | — | All these lines are filled in for 2014 only. We remind you! The indicator for line 170 is included in line 203 of Appendix No. 2 to Sheet 02 of the declaration. |
Since 2014, changes to the Tax Code of the Russian Federation have also affected the procedure for calculating and withholding income tax on income (dividends) received from equity participation in other organizations. In this regard, a number of changes have been made to the procedure for filling out the new declaration. Most of the changes are related to string recoding, but there are also more significant ones. Information about them is presented in the form of a table below.
| Old form | New form | Comment on the new filling order |
| Sheet 03 “Calculation of corporate income tax on income withheld by the tax agent (source of payment of income)”, section A “Calculation of corporate income tax on income in the form of dividends (income from equity participation in other organizations established on the territory of the Russian Federation)” . | ||
| Line 010 “Amount of dividends to be distributed among shareholders (participants) in the current tax period – total” | Line 001 “Total amount of dividends to be distributed by the Russian organization in favor of all recipients” | The organization submitting the tax calculation reflects on this line the total amount of dividends to be distributed by the Russian organization in favor of all recipients (indicator D1 in the tax calculation formula given in paragraph 5 of Article 275 of the Tax Code of the Russian Federation). Note! The indicators in the calculation formula have changed: until 2014, indicator D1 was designated as D, and D2 - as D). |
| Line 060 “Dividends accrued to income recipients - organizations and individuals whose tax status is not established” | This line indicates the amount of dividends accrued to income recipients in respect of which the tax agent was not provided with the information provided for in clause 5 of Art. 214.6 and paragraph 7 of Art. 310.1 of the Code and subject to taxation at a tax rate of 30% (clause 6 of Article 224 and clause 4.2 of Article 284 of the Tax Code of the Russian Federation)*. When filling out this line, it is necessary to exclude income from securities that are not subject to taxation in accordance with the Code or taxation of such income is carried out at a tax rate of 0% or income from which the tax agent does not calculate or withhold the tax amount*. | |
| * The need to fill in this line may arise, for example, in the following situation. Dividends were paid on securities that are recorded in the Russian depositary in the account of a foreign organization acting in the interests of third parties, in the securities account of a foreign depositary, but this foreign depositary did not disclose to the tax agent even generalized information about the persons who exercise rights under the securities . Generalized information about persons exercising rights under securities, as a rule, should include the number of securities, grouped by state and grounds for applying benefits. In this case, the full name and name of the owner organization is not required. If the information is provided, the 30% rate does not apply. Tax authorities will carry out subsequent control over the correctness of calculation and payment of tax by the tax agent (requesting documents on the identity of an individual, organization, their rights to securities and residence) (214.7 and 310.2 of the Tax Code of the Russian Federation). | ||
| The procedure for filling out Section B “Register-decoding of dividend amounts (interest)” | ||
| Added details: sign of belonging to Section A or B, as well as TIN, KPP and recipient type. | For Russian organizations - recipients of dividends subject to income tax at tax rates in accordance with clauses 1 and 2 of clause 3 of Art. 284 of the Code, a breakdown of the amounts of dividends (interest) paid is given for each recipient of income in the register, indicating the full name of the recipient, INN, KPP. | |
| In the previous version of the declaration, this information was indicated in section B, which was also filled out personally for each person receiving dividends. | Appendix No. 2 to the tax return “Information on the income of an individual paid to him by a tax agent from transactions with securities, transactions with financial instruments of futures transactions, as well as when making payments on securities of Russian issuers” | This new annex to the declaration was introduced in accordance with Art. 226.1 Tax Code of the Russian Federation. Information on income is issued personally for each individual in the form of a separate certificate or several certificates. It is necessary to provide such information only at the end of the tax period (Letter of the Federal Tax Service dated October 6, 2014 No. GD-4-3/20447). In this Appendix, the tax agent needs to reflect information on the income of individuals to whom he paid income from transactions with securities, transactions with financial instruments of futures transactions, as well as when making payments on securities of Russian issuers. |
Since January 1, 2014, the Tax Code of the Russian Federation provides for the specifics of determining the tax base, income and expenses when carrying out activities related to the production of hydrocarbons in a new offshore field (clause 1 of Article 275.2 of the Tax Code of the Russian Federation).
In this regard, in all pages of the declaration where it is necessary to select a taxpayer characteristic, a new characteristic 4 has been added - an organization operating in a new offshore hydrocarbon field. Added fields for filling in the series, number and type of license. #ATTENTION#
