okmirs
Hello.
April 25, 2021 a question was asked about automatically filling out the Profit Declaration for the 1st quarter of 2021 in the 1C Accounting 3.0 program (3.0.43.173).
It raises doubts about the correctness of the program filling out Appendix No. 4 to Sheet 02. I would like to understand the reason.
Maybe I need to fill out this application manually? Please respond, last day before submitting the Declaration! I duplicate the question from 04/25/16.
Good evening! Help me understand how to fill out the Income Tax Declaration (Appendix No. 4). Program 1C 3.0 (3.0.43.173). At the end of the year, a loss was received and carried forward to future periods. There is also a loss for the 1st quarter of 2021. Is it necessary to fill out Appendix No. 4 with a current loss?
How to fill out Appendix No. 4 to Sheet 02? The program automatically fills in lines 010,130,160 with the amount of the transferred loss.
When entering the taxpayer code, line 140 is also filled in (the amount with a minus is the same as in line 100 of Sheet 02). When checking control ratios, it gives an error, because page 150 must be less than or equal to line 140.
If we are guided by the Letter of the Federal Tax Service of Russia dated July 14, 2015. No. ED-4-3/ [email protected] “On Control Ratios...), which says that “... p. 140 (with codes 1,3,4 for the details “Taxpayer Attribute (code)”) = 0, if L02 page 100 (with codes 1,3,4 according to the details “Taxpayer attribute (code)”) =<0) …”. Please tell me how to proceed? How to fill out Appendix No. 4 to Sheet 02?
Answer Profbukh8
Elena Kurakova Profbuh8.ru
Oksana, good afternoon!
Perhaps I didn’t understand your question entirely correctly, but I’ll try to answer.
Appendix No. 4 to Sheet 02 is provided only by those taxpayers who
1) in previous tax periods had a negative tax base (loss)
2) these losses have a statute of limitations of no more than 10 years
3) in a given tax period the tax base is positive.
Your tax base is negative. There is nothing to reduce
okmirs
Thanks for the answer.
Why is Appendix 4 automatically filled out in the 1C program when there is a loss?
It shouldn't. Hence the panic. Maybe something was entered incorrectly? Where to look for the reason?
Elena, thank you very much for your participation and for your desire to help!
If I understand correctly, then in Appendix 4 you only need to manually fill out lines 010 and 130 to reflect the loss of the previous tax period? Line 140 will be "0" because the base is negative, and line 160 is filled in only by year.
I look forward to receiving information from your expert on how to resolve our situation.
There is too little information and many different opinions, but I don’t know how to do it right.
The concept of a separate division for Tax Code
The Tax Code of the Russian Federation explains what a separate unit (SU) is.
This is any division territorially isolated from the company, at the location of which stationary workplaces (one or more) are equipped for a period of more than one month (Clause 2 of Article 11 of the Tax Code of the Russian Federation). Thus, here are the tax features of the OP:
- The OP is geographically remote from the parent organization, that is, it is located at a different address;
- jobs have been created in it (employment contracts have been concluded with employees, where the address of the OP, and not the head office, is indicated);
- The OP actually works: the start of work is determined by the start of work of the first employee hired under an employment contract;
- workplaces are equipped by the employer;
- jobs have been created for a period of more than a month;
- number of jobs – 1 or more.
Answer Profbukh8
Valeria Zorkaltseva Profbuh8.ru
Lines 010–130 of Appendix No. 4 to sheet 02 Declarations are filled out automatically if you carry forward losses of the current period to expenses of future periods in tax accounting.
This is done with the document “Operation” to account 97.21. It is necessary to reflect the date of the end of the last tax period, that is, 12/31/2015, subconto account 97.21 - deferred expenses (type for NU - Losses of previous years; recognition of expenses - In a special order; write-off begins - 01/01/2016, ends - 12/31/2025) .
In your case, Appendix No. 4 to Sheet 02 is not filled out, as already written earlier.
But, if the indicator on line 100 of Sheet 02 is positive, that is, there is profit. Then line 150 of Appendix No. 4 to Sheet 02 is filled in manually. And line 160 will be filled in automatically if the entire loss is not used (line 010).
Read more in the article on the ITS website
https://its.1c.ru/db/hoosn#content:482:1cbuh8-3
Valeria Zorkaltseva Profbuh8.ru
Good afternoon, colleague!
According to clause 9.1. The procedure for filling out Appendix No. 4 to Sheet 02 of the Declaration, approved by Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3/ [email protected] , Appendix No. 4 to Sheet 02 reflects the calculation of the amount of reduction in the tax base of the current reporting (tax) period by losses of previous tax periods and transfer of losses to the future.
You do not need to fill out Appendix No. 4 to sheet 02 in the Corporate Income Tax Declaration for the 1st quarter of 2021, since you do not have a tax base (negative amount on line 100 of sheet 02), therefore, you have nothing to reduce for the loss of the previous period. And the phrase “carrying forward losses” refers to the Declaration for the tax period, that is, the annual one.
To delete completed Application No. 4, you need to add a new page (hyperlink in the upper left corner of the Application page), then it will be possible to delete the page with completed data. After this, the verification of the Declaration for control ratios will be successful.
Additionally, we will ask this question to the developer's auditors. We will give the answer here.
Also, if you wish, you can independently call the 1C consultation line by phone (495) 956-11-81 or by email [email protected] (auditors) [email protected] (technical support).
okmirs
Thank you!
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The income tax return was brought into compliance with the changes in Chapter 25 of the Tax Code of the Russian Federation
(Order of the Ministry of Finance of the Russian Federation dated December 16, 2009 No. 135n
“On amendments to the order of the Ministry of Finance of the Russian Federation dated May 5, 2008 No. 54n “On approval of the tax return form for corporate income tax and the procedure for filling it out”
, registered with the Ministry of Justice of the Russian Federation on January 28, 2010 No. 16120)
From 2009 to In 2010, numerous changes made to Chapter 25 of the Tax Code of the Russian Federation came into force.
The tax return form, approved by order of the Ministry of Finance of the Russian Federation dated May 5, 2008 No. 54n, did not allow all changes to be reflected in tax reporting.
The structure of the declaration commented on by the order
left the same.
The number of declaration sheets and attachments also remains the same.
It has been established that subsection 1.1 of Section 1 of the declaration is not represented by the following organizations
:
– non-profit organizations
who do not have an obligation to pay corporate income tax;
– taxpayers who are residents
special economic zones in accordance with the legislation of the Russian Federation;
– organizations acting as tax agents
on calculating the tax base and the amount of income tax, on withholding from the taxpayer - a Russian organization and transferring the specified tax to the federal budget (tax agents).
Changed Applications
No. 1, No. 2, No. 3, No. 5 to Sheet 02 and Sheet 03.
The order comes into force starting from the submission of a tax return for corporate income tax for the tax period 2009
.
Consequently, the declaration for 2009 will need to be submitted using a new form.
Taxpayers calculating monthly advance payments based on actually received profits must no later than March 1
(since February 28 is a day off) submit a tax return for January 2010 also using the new form.
At the time of going to press, the order had not been officially published.
Sheet 02 “Calculation of corporate income tax”
On lines 210-230
the amounts of accrued advance payments for the reporting (tax) period are indicated.
It has been established that according to lines 210-230
The amounts of advance payments
accrued (reduced) as a result of a desk tax audit
of the declaration
for the previous reporting period
, the results of which were taken into account by the taxpayer in the declaration for the subsequent reporting (tax) period, are also indicated.
Appendix No. 1 to Sheet 02
As part of non-operating
income, the amount of recovered expenses for capital investments is also indicated in accordance with
paragraph four of clause 9 of Art.
258 Tax Code of the Russian Federation .
The indicated amounts are reflected on a new line 105
.
Let us remind you that in case of sale
earlier than five years
from the date of commissioning of fixed assets in respect of which a depreciation bonus was applied, the amounts of expenses included in the expenses of the next reporting (tax) period (that is, the depreciation bonus) are subject to
restoration
and inclusion in the tax base for income tax.
On new line 104
Non-operating income is separately indicated in the form of the value of surplus inventories and other property that are identified
as a result of the inventory
.
Line 200
“The amount of income not taken into account when determining the tax base”
is excluded
.
Appendix No. 2 to Sheet 02
From January 1, 2009
If the taxpayer exercises the right to apply a depreciation bonus, the corresponding fixed assets after their commissioning are included in
depreciation groups (subgroups)
at their original cost minus no more than 10 percent (no more than
30 percent
in relation to fixed assets belonging to the third category). seventh depreciation group) of the original cost included in the expenses of the reporting (tax) period.
Therefore, expenses for capital investments in accordance with the second paragraph
of clause 9 of Art.
258 of the Tax Code of the Russian Federation are indicated
separately
in the amount of 10% -
on line 042
, in the amount of no more than 30% -
on line 043
.
Previously, line 131 reflected the amount of accrued depreciation for the reporting (tax) period.
Now on line 131
the amount of depreciation for the reporting (tax) period is reflected, accrued using
the linear method
, and
on line 133
–
the non-linear method
.
In addition, on line 135
you need to indicate
the depreciation calculation method
reflected in the accounting policy for tax purposes (1 – linear, 2 – non-linear).
From January 1, 2009
Non-operating expenses also include expenses for writing off intangible assets.
Therefore, on line 204
In addition to expenses for the liquidation of fixed assets being decommissioned, for the liquidation of unfinished construction and other property, protection of subsoil and other similar work, expenses
for writing off intangible assets
.
Since January 1, 2009
Taxpayer expenses for scientific research and development (including those that did not produce a positive result)
according to the list
established by the Government of the Russian Federation are recognized in the reporting (tax) period in which they were carried out and are included
in other expenses
in the amount of actual costs
with a coefficient of 1.5
.
Therefore, these expenses are reflected separately on line 054
.
Appendix No. 3 to Sheet 02
From January 1, 2009
losses from the sale of property rights (shares, shares)
are taken into account
for the purposes of calculating income tax.
, the tax return for corporate income tax approved by order of the Ministry of Finance of the Russian Federation dated May 5, 2008 No. 54n
forced the taxpayer to determine the loss on these transactions (
line 290
of Appendix 3 to Sheet 02) as the difference between the cost of the sale of property rights (
line 280
) and the proceeds from the sale of property rights (
line 270
).
The calculated loss, along with other losses, should have been reflected on line 360
Appendix 3 to Sheet 02 of the declaration and transferred to
line 050
, increasing the profit
on line 060 of
Sheet 02 of the declaration.
The Supreme Arbitration Court of the Russian Federation, by Decision dated May 21, 2009 No. VAS-3454/09, recognized the tax return form
for corporate income tax in terms of indicators reflected on line 050 of Sheet 02, line 290 and line 360 of Appendix No. 3 to Sheet 02 of the tax return for corporate income tax, which is
not valid to the extent
that the said declaration prevents taxpayers from determining tax base for the corporate income tax, take into account the loss on the transaction of selling to a third party a share in the authorized capital of a business company, as not complying with Chapter 25 of the Tax Code of the Russian Federation.
lines 270-290 were excluded from Appendix No. 3 to Sheet 02
.
Lines 300-330 are also
previously intended to reflect data on acquisition transactions of an enterprise as
a property complex
.
Appendix No. 4 to Sheet 02
On line 160
the balance of the untransferred loss is determined as the difference between lines 010 and 150.
If in the expired tax period
, for which the declaration was submitted,
a loss was received
, then the balance of the uncarried loss at the end of the tax period (line 160) includes the indicator on line 010 and the amount of
the loss of the expired tax period
.
It is specified how the amount of loss of the expired tax period is determined
:
as the difference between the indicator of line 060 of Sheet 02
and income included in the indicator of
line 070 of Sheet 02
(for which the tax base is calculated separately and the tax is withheld at a rate different from that established by
paragraph 1 of Article 284 of the Tax Code of the Russian Federation
(20%)), adjusted for positive values of the indicators
of lines 100 of Sheet 05 and lines 530 of Sheet 06
.
That is, the remainder of the uncarried loss
= line 010 + absolute value {(line 060 of Sheet 02 – indicated income from line 070 of Sheet 02) + positive value of lines 100 of Sheet 05 + positive value of line 530 of Sheet 06}.
Appendix No. 5 to Sheet 02
By line 080
“Tax accrued to the budget of a constituent entity of the Russian Federation” for an organization without separate divisions included in it and for each separate division (group of separate divisions) the amounts of accrued advance payments for the reporting (tax) period are indicated.
Accrued amounts
during the reporting (tax) period
are also the amounts
of advance payments
accrued (reduced) following a desk tax audit
of the declaration for the previous reporting period, the results of which are taken into account by the taxpayer in the declaration for the subsequent reporting (tax) period.
Sheet 03
The changes affected 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).”
On lines 020 and 030
reflects the amounts of dividends accrued to
foreign organizations and individuals who are not residents of the Russian Federation
, who do not participate in the calculation of income tax in the manner established by
clause 2 of Art.
275 Tax Code of the Russian Federation .
By lines 031-034
indicates the amounts of dividends accrued to
foreign organizations and individuals
who are not residents of the Russian Federation, taxes on which are subject to withholding in accordance with international treaties of the Russian Federation
at tax rates of
0%, up to 5% inclusive, over 5 to 10% inclusive, over 10%.
By line 040
reflects the amounts
of dividends subject to distribution to Russian shareholders
: Russian organizations - payers of income tax, organizations that are not payers of income tax, and individuals who are residents of the Russian Federation.
By line 050
indicates the amount of dividends to be distributed
in favor of Russian organizations - profit tax payers and in favor of individuals - residents of the Russian Federation
, upon payment of dividends to which personal income tax is calculated, subject to withholding by the tax agent in accordance with
Art.
214 and
paragraph 2 of Art.
275 Tax Code of the Russian Federation .
Line indicator 050
corresponds to
indicator “d”
in the formula for calculating the tax subject to withholding by the tax agent from the income of the taxpayer - recipient of dividends, given in
paragraph 2 of Art.
275 Tax Code of the Russian Federation .
By line 051
reflects the amounts of dividends subject to distribution to Russian organizations - profit tax payers specified in
paragraphs
2 p. 3 art. 284 Tax Code of the Russian Federation .
By line 052
reflects the amounts of dividends subject to distribution to Russian organizations - profit tax payers specified in
paragraphs
1 clause 3 art. 284 Tax Code of the Russian Federation .
In indicators of lines 050-052
includes the amounts of dividends subject to distribution to organizations that have switched to a simplified taxation system (
clause 2, clause 1.1, Article 346.15 of the Tax Code of the Russian Federation
), for the payment of a single tax on imputed income (
clause 4, Article 346.26 of the Tax Code of the Russian Federation
), applying the taxation system for agricultural producers (
clause 3 of article 346.1 of the Tax Code of the Russian Federation
).
By line 060
indicate dividends subject to distribution
in favor of persons who are not taxpayers of income tax
, in particular dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, dividends on shares constituting the property of mutual investment funds.
On lines 070 and 080
of dividends received by the tax agent himself
are reflected , minus the income tax withheld from these dividend amounts by the source of payment (the tax agent).
At the same time, according to line 070
reflects the amount of dividends received by the tax agent itself
after the date of distribution of dividends
between shareholders (participants) in the previous reporting (tax) period (
with the exception of
dividends specified in
clause 1, clause 3, Article 284 of the Tax Code of the Russian Federation
), that is, the specified amounts did not participate in the taxation of income from equity participation in other organizations in the previous reporting (tax) period.
By line 080
reflects the amount of dividends
received by the tax agent itself from the beginning of the current tax period
until the date of distribution of dividends between shareholders (participants) (with the exception of dividends specified in
clause 1, clause 3, Article 284 of the Tax Code of the Russian Federation
).
Sum of indicators of lines 070 and 080
corresponds to
indicator “D”
in the tax calculation formula given in
paragraph 2 of Art.
275 Tax Code of the Russian Federation .
On line 090
of dividends on which profit tax or personal income tax is calculated
is reflected . The calculation is made by subtracting the indicators of lines 070 and 080 from the indicator of line 050.
Line indicator 090
corresponds to
the difference between indicators “d” and “D”
in the tax calculation formula given in
paragraph 2 of Art.
275 Tax Code of the Russian Federation .
If the indicator on line 090 has a negative value
, then the obligation to pay tax does not arise and compensation from the budget is not made, and dashes are placed on lines 091-120.
The indicator of line 090 may differ from the sum of the indicators of lines 091 and 092 by the amount of dividends accrued to individuals - residents of the Russian Federation, from which personal income tax is calculated.
On line 091
the amount of dividends is reflected, the profit tax on which is calculated to be withheld from the Russian organizations specified in
paragraphs
2 p. 3 art. 284 of the Tax Code of the Russian Federation ,
at a rate of 9%
.
The indicator is defined as the sum of data on the size of the tax bases for each specified taxpayer, calculated according to that given in paragraph 2 of Art.
275 of the Tax Code of the Russian Federation formula for calculating the amount of tax without applying the tax rate.
On line 092
the amount of dividends is reflected, the profit tax on which is calculated to be withheld from the Russian organizations specified in
paragraphs
1 clause 3 art. 284 of the Tax Code of the Russian Federation ,
at a rate of 0%
.
The indicator is defined as the sum of data on the size of the tax bases for each specified taxpayer, calculated according to that given in paragraph 2 of Art.
275 of the Tax Code of the Russian Federation formula for calculating the amount of tax without applying the tax rate.
Amounts of dividends paid to shareholders (participants) who are not payers of income tax (line 060) are not included in the calculation of indicators on lines 090, 091 and 092.
By line 100
the calculated amount of income tax is reflected, equal to the total amount of tax calculated for each taxpayer - a Russian organization specified in
paragraphs
2 p. 3 art. 284 Tax Code of the Russian Federation .
On line 110
reflects the amount of income tax calculated on dividends paid in previous reporting (tax) periods in relation to each decision on the distribution of income from equity participation.
On line 120
reflects the amount of income tax accrued on dividends paid in the last quarter (month) of the reporting (tax) period in relation to each decision on the distribution of income from equity participation.
When dividends are paid partially
(in several stages) payment of income tax is reflected in lines 040 of subsection 1.3 of Section 1 of the declaration.
In this case, the period is indicated by the taxpayer based on the date of payment of dividends in accordance with clause 4 of Art.
287 Tax Code of the Russian Federation .
Sections B and C have not changed.
Codes
The table “Code for submitting a tax return for corporate income tax to the tax authority” includes code 224
“At the location of
a separate division of the reorganized organization
.”
Registration of OP
If jobs are created outside the location of the company for a period of more than 1 month, an OP arises. And the Tax Code of the Russian Federation requires its mandatory registration.
Within a month from the date of creation of the unit, you must submit a message to the inspectorate at the place of registration of the company in form C-09-3-1, approved by order of the Federal Tax Service dated June 9, 2011 No. ММВ-7-6 / [email protected] (subparagraph 3 clause 2 of article 23, clause 4 of article 83 of the Tax Code of the Russian Federation).
The day of creation of the OP is recorded in the order to open the OP issued by the company and in the message that it provides to the Federal Tax Service.
