Advance payments for income tax in 2021: Useful information for taxpayers

A company can make tax advances either quarterly or monthly. The specific order depends on:

• on the amount of revenue;
• from the company's accounting policies.

If the revenue does not exceed 60,000,000 rubles, the company has the right to pay only quarterly advance payments, and there is no need to report this method to the tax office.

If revenue exceeds 60,000,000 rubles, then you can pay:

• quarterly and monthly advance payments during the quarter;
• monthly advance payments based on actual profits.

The chosen method must be reflected in the accounting policy.

You can change the method of paying advance payments for income tax only from the new year by notifying the tax office no later than December 31.

Who is required to make advance payments?

To find out who pays this type of tax and in what order, you should refer to Articles 285-287 of the Tax Code.

Payments are made quarterly or monthly.

Advances are paid quarterly:

• enterprises whose total revenue over the past year did not exceed 15 million rubles (that is, 60 million rubles for the year);
• budgetary institutions (which from January 1, 2014 do not include museums, theaters, libraries and concert organizations);
• branches of foreign companies;
• non-profit organizations that do not carry out trading activities;
• companies that provided their property under a trust management agreement;
• parties to the joint activity agreement;
• investors in production sharing arrangements.

For the enterprises listed from the second point, the size of revenue does not matter.

Quarterly payments are transferred to the budget by the 28th day of the month following the reporting period.

Important: if an enterprise is included in this list, it has the right to refuse monthly transfers directly from the 1st quarter of 2021. The corresponding application to the tax office must be submitted by December 31 of the previous year.

Monthly income tax payments are made by all organizations not included in this list. They are carried out before the 28th day of the month following the reporting month.

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A “doubtful” reserve can be created for a larger amount than before

When creating a reserve for doubtful debts based on the results of the first quarter of 2017, organizations will begin to apply new rules:

• at the end of the reporting period, the amount of the reserve cannot exceed the greater of: 10% of revenue (excluding VAT) for the previous tax period or 10% of revenue (excluding VAT) for the current reporting period:
• at the end of the tax period, the amount of the reserve is limited (as before) to 10% of the revenue (excluding VAT) for this period.

Federal Law of November 30, 2016 No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”
Came into force on November 30, 2016, with the exception of certain provisions
Editor’s note:
the previous procedure was not beneficial, since revenue for the first quarter is usually much less than the annual one.
However, the rules allowed the formation of a reserve based on the results of the first quarter only within 10% of quarterly revenue. In this case, the difference between the calculated annual reserve and the formed quarterly reserve was taken into account in the income of the reporting period. Example 3.
Let's look at the advantages of the updated procedure for creating a “doubtful” reserve.

Doubtful debts forming a reserve are accepted in full, including VAT (Letter of the Ministry of Finance dated July 24, 2013 No. 03-03-06/1/29315).

The formed reserve amount (900 thousand rubles) is greater than the restrictive amounts (100 thousand rubles and 800 thousand rubles). Therefore, based on the results of the first quarter of 2021, a reserve for doubtful debts can be created in the maximum possible amount - 800 thousand rubles, limited to 10% of revenue for 2021.

How to calculate quarterly payment

To calculate advance payments for income taxes, made once a quarter, you need to analyze the amount of income for the last year.

The calculations do not take into account the current quarter.

According to letters from the Ministry of Finance, the following calculation algorithm is provided:

1. Sum up sales income received over the past 12 months.
2. Divide the resulting number by 4.

Using this simple algorithm, you can determine the amount of payment for 1 quarter.

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Sample payment order

Form a payment order for the advance payment under the simplified tax system for the first quarter of 2021 in accordance with the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and taking into account the Rules approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
The advance payment for the 1st quarter of 2021 must be made to an account in the territorial department of the Treasury of Russia according to the details of the Federal Tax Service, to which the company is attached at its location. This refers to the address at which the organization was registered according to the Unified State Register of Legal Entities (clause 2 of Article 54 of the Civil Code of the Russian Federation).

If we talk about individual entrepreneurs, then the advance payment for the 1st quarter of 2021 must be transferred to the details of the tax office at his place of residence (clause 2 of article 11 of the Tax Code of the Russian Federation).

Here is a sample payment order for an advance payment under the simplified tax system with the object “income” for the 1st quarter of 2021, which, if necessary, you can download.

payment order for the transfer of an advance payment according to the simplified tax system for the 1st quarter of 2021 in Word format.

Please note that in 2021, the BCC for payment of advances under the simplified tax system has not changed. The following codes are valid for the simplified tax system with the object of taxation “income”:

• BCC for tax – 182 1 0500 110;
• BCC for penalties – 182 1 0500 110;
• BCC for fines – 182 1 0500 110.

Monthly Payment Calculations

The situation is more complicated with monthly advance payments for income tax.

There are two calculation options: based on actual profit and based on revenue for the previous period. Let's take a closer look.

To calculate the advance payment based on actual profit, you need to determine its size for the reporting month and multiply it by the tax rate.

Profit itself becomes the difference between revenue and expenses in a particular period.

The second calculation method is based on the indicators of the previous reporting period. It looks like this.

1. Advances for months included in the initial quarter of this year are calculated from the data of the last three months of the previous year.
2. In the second quarter, the monthly payment is equal to the third part of the advance for the previous quarter.
3. In the third quarter, the payment will be a third of the difference between the advance for the past 6 months and for the 1st quarter.
4. In the last three months, the size of the monthly advance payment for income tax is equal to the third part of the difference between the payment for 9 months and for half a year.

The only problem is that when making monthly payments, you have to reconcile the advances with the amount of accruals based on the actual profit for the quarter.

When an overpayment has occurred, the organization can either take it into account against future payments or request a refund to the current account.

If the amount at the end of the quarter exceeds the advance payments, you will have to pay up to the amount of tax on the actual profit.

The organization determines the procedure for calculating monthly payments independently.

Based on the decision made, a corresponding provision is created in the Charter.

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Monthly advance payments for income tax

All other companies are required to make advance payments monthly. There are two ways to pay monthly advance payments:

• based on the tax amount for the last quarter;
• based on actual profit for the month.

The company itself chooses the tax payment option, writes it into its accounting policy and applies it throughout the year.

Based on the tax for the last quarter

Firms that use this method must make advance payments for income tax no later than the 28th day of each current month, that is, in advance. For example, an advance payment for January must be paid by January 28th.

The amount of the monthly advance payment is equal to:

• the amount of the monthly advance payment for the fourth quarter of the previous year – in the first quarter of the current year;
• 1/3 of the advance payment amount for the first quarter of the current year – in the second quarter of the current year;
• 1/3 of the difference between the amount of the advance payment for the first half of the year and for the first quarter of the current year - in the third quarter of the current year;
• 1/3 of the difference between the amount of the advance payment for nine months and for six months - in the fourth quarter of the current year.

At the end of the quarter, the company compares the amount of tax calculated from actual profits with the amount of monthly advance payments.

If the tax is more than the amount of advances, then at the end of the quarter it will have to be paid. This must be done before the 28th day of the month following the reporting quarter.

If the tax turns out to be less than the amount of advances, then an overpayment will occur.
The company can offset it against upcoming tax payments or return it to its current account. EXAMPLE OF PAYING MONTHLY QUARTERLY ADVANCE PAYMENTS
According to the accounting policy of Romantika LLC, it transfers monthly advance payments based on the profit of the previous quarter. Let’s assume that for the first half of the year the company received taxable profit in the amount of 800,000 rubles, including 200,000 rubles for the first quarter. Consequently, the profit for the second quarter is equal to 600,000 rubles. (800,000 - 200,000), and the tax on it is 120,000 rubles. (600,000 rubles × 20%). In this case, in the third quarter, “Romantika” must pay monthly advances on income tax to the budget in the amount of: 120,000 rubles. : 3 months = 40,000 rub.

If a company switches from paying monthly advance payments based on actual profits to paying monthly advance payments during the reporting period, the tax office must be notified of this no later than December 31 of the year preceding the year of transition. The amounts of advances paid in January-March under this procedure for paying advance payments will be equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months of the previous tax period. This rule is effective from January 1, 2015.

Based on actual profit for the month

According to this method, the company immediately calculates the amount of advance payments for income tax based on the actual profit received for each month.

The advance payment for the previous month must be paid by the 28th of the next month.
EXAMPLE OF PAYING A MONTHLY PAYMENT BASED ON ACTUAL PROFIT
In accordance with the accounting policy, Matryoshka LLC transfers monthly advance payments based on actual profit. Let’s assume that for six months the company received a taxable profit of 800,000 rubles. For January - May, its amount was 600,000 rubles. Therefore, the profit for June is 200,000 rubles. (800,000 – 600,000). Then the advance payment for June will be 40,000 rubles. (RUB 200,000 × 20%). Matryoshka must transfer this amount to the budget no later than July 28 of the current year.

If next year you want to switch to making monthly advance payments based on actual profits, you must notify the tax office of your decision. This must be done before December 31 of the current year.

What does the payment schedule depend on?

Let's repeat: some companies pay advances quarterly, others monthly.

The Tax Code contains a list of companies that have the right to make quarterly payments.

In general, the order of transfers depends on two criteria:

• accounting policy;
• revenue amounts.

When the annual revenue volume in 2021 falls within 60,000,000 rubles, the organization can only make quarterly payments.

There is no need to notify the tax office about this in advance.

Any company has the right to switch from quarterly to monthly payments.

To do this, you need to notify the tax service before December 31, then the changes will come into force from the beginning of next year.

The form of notification is arbitrary. Corresponding changes will need to be made to the Charter.

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Doubtful debt is reduced by counter obligation

Starting this year, not all receivables can be considered “doubtful”.
If the company has a counter-obligation to the buyer who has not paid the debt, then a debt that exceeds its amount is considered a doubtful debt. That is, the amounts of “debtor” and “creditor” that can be repaid by offset cannot be included in the reserve. Previously, the Tax Code of the Russian Federation did not provide for such restrictions when forming “doubtful” debt.

Federal Law of November 30, 2016 No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”

Entered into force on January 1, 2007
Editor's note:
Example 4.

For clarity, let’s use the data from Example 3. Let’s assume that as of March 31, 2017, the counterparty that has a debt of 900 thousand rubles has a counter obligation in the amount of 500 thousand rubles. Accordingly, the formed “doubtful” reserve is reduced by the specified amount and will amount to 400 thousand rubles (900 thousand rubles – 500 thousand rubles). Thus, the amount of the reserve calculated based on the results of the 1st quarter of 2021, taking into account the counter obligation, will not exceed 400 thousand rubles.

An example of calculating payments based on quarterly results

To clearly examine the calculation algorithm, let’s take Kolos LLC as an example. In the first three months, the company made a profit of 200,000 rubles.

For the second quarter the amount was 160,000 rubles.

Let us trace the calculations of the tax, which has its own function in the state.

1. For the first quarter, the advance payment is 200,000 * 0.20 = 40,000.
2. The amount of the advance payment for six months is equal to (200,000 + 160,000) * 0.20 – 40,000 = 32,000.

Thus, the formula has the following form: funds already paid for tax are subtracted from the amount to be paid for the reporting period.

This difference must be transferred to the tax service.

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Who pays

Income tax is paid by all legal entities at the end of the reporting period, taking into account previously made advances. In most cases, organizations independently determine the time interval for transferring funds.

There are three options available:

• monthly;
• quarterly;
• at the end of the semester.

However, there are exceptions to this rule, which are regulated by Article 286 of the Tax Code of the Russian Federation.

According to this bill, quarterly contributions are provided in the following cases:

1. During the previous reporting period, the amount of profit received was less than 10,000,000 rubles for 3 months.
2. The organization operates autonomously.
3. The enterprise is financed on a budgetary basis.
4. Foreign companies that have their own representative offices in the Russian Federation.
5. Non-profit organizations.
6. The LLC is a participant in an investment partnership.

Important!
All budget structures are exempt from advance payments, as well as income tax: libraries, museums, concert halls. Newly formed companies are required to make advances on income tax immediately upon completion of the first quarter that has elapsed from the date of registration.

Download for viewing and printing:

Tax Code of the Russian Federation (part two) dated 08/05/2000 N 117-FZ (as amended on 04/03/2017) (with amendments and additions, entered into force on 05/04/2017)

Examples of calculating monthly payments

First, let's look at an example of calculations based on profit data in the previous quarter.

Reverance LLC uses this payment system. Over the past six months, the company's profit amounted to 1,000,000 rubles.

In the first quarter, 400,000 rubles were received.

The algorithm for calculating monthly advance payments for income tax will look like this:

1. Let's find the profit for the second quarter: 1,000,000 – 400,000 = 600,000 rubles.
2. Let's find the amount of tax on profits received in the second quarter: 600,000 * 0.20 = 120,000 rubles.
3. We divide the final income tax by 3 months and find the amount of the monthly contribution: 120,000 / 3 = 40,000 rubles.

We see that in the third quarter, Reverance LLC will transfer 40,000 rubles every month.

Let's consider a similar calculation for Sezon LLC, where the profit received in the current month is taken as a basis.

According to the reports, profit for the first half of the year amounted to 1,000,000 rubles. Income for the period from January to May reached 800,000 rubles.

1. Let's find the actual profit for June. 1,000,000 – 800,000 = 200,000 rubles.
2. Let's calculate the amount of the advance for this month: 200,000 * 0.20 = 40,000 rubles.

For Sezon LLC, the amount of transfers based on the results of June is 40,000 rubles. They must be submitted by July 28 of this year.

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Calculation for simplified taxation system Income

Tax base, i.e. The amount on which the tax is calculated for the simplified tax system Income is the income received. No expenses under this regime reduce the tax base; tax is calculated on all sales and non-sales income. But due to the contributions paid, the payment to the budget itself can be reduced.

Please note: the calculations are based on 2021, which allows you to indicate the amounts based on a full year as an example. The only difference from 2017 is the amount of insurance premiums. Otherwise, the procedure for calculating and paying advance payments has not changed.

As an example of calculations, let’s take an individual entrepreneur without employees who received income in the amount of 854,420 rubles in 2021. Individual entrepreneurs' insurance premiums in 2021 consist of a fixed minimum amount of 23,153 rubles. plus 1% of income exceeding RUB 300,000. We count: 23,153 + (854,420 – 300,000 = 554,420) * 1% = 5,544) = 28,697 rubles.

Pay additional fees in the amount of 5,544 rubles. possible both in 2016 and after its end, until April 1, 2021. Our entrepreneur has paid all fees in 2021. Individual entrepreneurs paid insurance premiums for themselves every quarter in order to immediately be able to reduce payments to the budget:

• in the 1st quarter - 8,500 rubles;
• in the 2nd quarter - 8,500 rubles;
• in the 3rd quarter - 6,000 rubles;
• in the 4th quarter – 5,695 rub.

An important condition: we count the income and contributions of individual entrepreneurs for themselves not separately for each quarter, but as a cumulative total, i.e. year to date. This rule is established by Article 346.21 of the Tax Code of the Russian Federation.

Let's see how to calculate an advance payment under the simplified tax system Income based on these data:

1. For the first quarter: 168,260 * 6% = 10,095.6 minus paid contributions of 8,500, 1,595.6 rubles remain due. Payment deadline is no later than April 25th.
2. For half a year we get 325,860 * 6% = 19,551.6 rubles. We subtract the contributions for the half-year and the advance for the first quarter: 19,551.6 – 17,000 – 1,595.6 = 956 rubles. You will have to pay extra no later than July 25th.
3. For nine months, the calculated tax will be 657,010 * 6% = 39,420.6 rubles. We reduce by contributions and advances for the first quarter and half of the year: 39,420.6 – 23,000 – 1,595.6 – 956 = 13,869 rubles. They must be transferred to the budget before October 25th.
4. At the end of the year, we calculate how much the entrepreneur needs to pay extra by April 30: 854,420 * 6% = 51,265.2 - 28,697 - 1,595.6 - 956 - 13,869 = 6,147.6 rubles.

As we can see, thanks to the ability to take into account payments to funds, the tax burden of individual entrepreneurs on the simplified tax system Income in this example amounted to only 22,570.2 rubles, although the entire calculated single tax is equal to 51,265.2 rubles.

Let us remind you that only entrepreneurs who do not use hired labor have this opportunity; individual employers have the right to reduce the tax by no more than half. As for LLCs, the organization is recognized as an employer immediately after registration, so legal entities also reduce payments to the treasury by no more than 50%.

Details of filling out the declaration

The declaration form was approved by order of the Federal Tax Service No. ММВ-7-3 / [email protected] dated November 26, 2014.

It also provides detailed instructions regarding the registration procedure (separate recommendations are provided for the VAT declaration).

Important: sheet 02 of the declaration is reserved for advance payments.

Numbers 210 to 230 contain data on advances for past periods.

Enterprises that transfer monthly payments based on previously acquired income fill them out as follows.

1. In field 210 for the first quarter, enter the indicator for the final quarter of the previous year, which was entered under number 320 in the previous report.
2. The value for the half-year is the sum of lines 180 and 290 filled out in this declaration for the 1st quarter.
3. Information on number 210 for 9 months is also the sum of lines 180 and 290, but for half a year.

If monthly payments are calculated based on the income received by the enterprise in fact, the format of line No. 210 will look like this:

• according to the results for January, a dash is placed;
• the cells for subsequent months are sequentially filled with the value from line 180 for the previous month.

If the company transfers contributions quarterly, line 210 of the declaration takes the following form:

1. According to the results for the first quarter - a dash.
2. The half-year value is the line 180 figure for the first quarter.
3. The value for 9 months is the line indicator 180 for the half year.

Numbers 290-310 should be filled out only for organizations that calculate monthly payments based on the results of previous periods.

To indicate the advance in line 290, the difference between lines 180 of the declaration for the current and previous periods is taken.

Indicators for numbers 300-310 are calculated in a similar way, only the initial data is taken from lines 190 and 200.

Payers of quarterly advances should complete lines 270 and 271.

To fill them, the difference between the readings of 190 and 220, 200 and 230, respectively, is taken.

When filling out an income tax return for the year, enterprises that pay advances quarterly or monthly based on actual income do not fill out numbers 290-310.

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Defining the base

The tax base is calculated according to a single scheme, regardless of the frequency of payments. The calculation formula looks like this: income for the period under review is multiplied by the current tax rate.

The following rules apply here:

1. Income from financial transactions is compared with current expenses:
   if profit exceeds costs, a tax base is obtained for subsequent calculations;
2. when expenses are higher, the organization is at a loss; accordingly, the required value will be equal to zero.
3. The results of non-operating activities are summed up. It also compares the profit and expenses of the enterprise.
4. Then the profits received are added up or losses are subtracted:
   in the first case, a basis for calculating advance payments is obtained;
5. in the second, the organization is recognized as unprofitable and without a tax base.

When applying the formula, cumulative totals are taken into account.

Payment deadlines

Depending on the chosen advance payment system, transfers are carried out according to the following scheme:

• quarterly - no later than 28 days after the end of the quarter;
• monthly - no later than the 28th day of the month following the reporting month.

For violation of the specified deadlines, the company is subject to a penalty in the amount of 1/300 of the Central Bank refinancing rate at the time of delay. The amount received is multiplied by each day the payment is late.

Attention! Penalties apply to weekends, holidays and non-working days.

The Tax Service has the power to forcefully collect amounts owed from the company's accounts. The last resort is the liability of the debtor with the property of the enterprise to pay off the debt.

What sanctions are provided for late payment?

What happens to those who pay advances if the payment is not received on time?

Article 75 of the Tax Code provides for the accrual of penalties.

They are calculated from the day following the payment deadline. It turns out that this is the 29th day of the month following the reporting month.

What are these charges?

1. Penalties are made up of the product of 1/300 of the refinancing rate valid at the time of calculation and the tax contribution not transferred within the allotted time.
2. Penalties are charged for each day of delay (you can find out tax debts in advance by last name).
3. To pay, you will need to fill out a separate payment document.
4. Accrued penalties are transferred separately for parts of the advance payment transferred to the federal and regional budgets.

Let us repeat that the deadline for transferring the monthly advance payment for income tax is the 28th day of the month following the reporting month.

If we are talking about quarterly transfers, they are made no later than the 28th day of the month following the reporting quarter.

You can get information about debts on the government services portal.

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Accounting in 1C

To switch from January 1 to monthly payment of advances on income tax, you must in the section Main - Settings - Taxes and reports - Income tax - Procedure for paying advance payments, check the box Monthly according to estimated profit .

In our example, there was no excess revenue for 9 months, so the Organization did not calculate monthly advance payments for the following quarters and did not fill out the corresponding lines in the income tax return.

Based on the results of work for 12 months, revenue at NU exceeded the limit - an average of 15 million rubles. per quarter. Therefore, the Organization must submit an updated declaration for 9 months and declare monthly advance payments for income tax payable in the 1st quarter (Letters of the Ministry of Finance of the Russian Federation dated December 24, 2012 N 03-03-06/1/716, Federal Tax Service of the Russian Federation for Moscow dated 05/28/2009 N 16-15/053914).

The declaration reflects monthly advance payments due in the 1st quarter of the next year. These lines are filled out only in the tax return for 9 months. Filling out the report should start from Sheet 02. The data is filled in manually (yellow cells).

Sheet 02:

• p. 320 “Amount of monthly advance payments payable in the first quarter...”; p. 330 including “to the federal budget”;
• p. 340 including “to the budget of a constituent entity of the Russian Federation”;

Tax amounts payable to the budget are filled in automatically based on data from Sheet 02. The report must first be recorded .

Section 1 Subsection 1.2: PDF

• page 001 “Quarter for which advance payments are calculated” - code 21 ( first quarter );
• pp. 120-140 “Amount of monthly advance payment” to the federal budget;
• pp. 220-240 “Amount of monthly advance payment” to the budget of a constituent entity of the Russian Federation.

The update is submitted with code 21 (first quarter) in Section 1 Subsection 1.2.

Switch to monthly advance payments of income tax, starting from the quarter following the one in which an excess of the average income level was revealed.

The amounts of monthly advance payments for this quarter must be reflected in the declaration for the period in which the organization lost the right to quarterly payment of tax (clauses 2, 3 of Article 286 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated December 24, 2012 N 03-03-06/ 1/716).

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What to do with overpaid funds

Due to inaccuracies in calculations in 2021, it is possible that an amount exceeding the required advance was paid to the budget.

Those who pay taxes do not have to worry about this - the overpayment will be counted against a future contribution.

First, it is recommended to double-check the company's budget.

Then check with the tax service on the issue of transferring overpaid funds to the next reporting period.

Summarize. The calculation of advance payments for income tax can be carried out using different algorithms: depending on the actual profit received and taking into account the income of the previous quarter.

Some organizations, including those whose revenue does not exceed 60,000,000 per year, are allowed to pay taxes quarterly.

The calculation method must be enshrined in the company's accounting policies.

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Calculation of advance payments for income tax 2017

Filling out a profit declaration 2021

The mentioned order of the Federal Tax Service came into force on December 28 last year, so both the profit declaration itself and the instructions for filling it out were approved, so companies had to use this form starting with the annual reporting for 2021 and throughout 2021.

This is a multi-page form, but by default only a few sections are filled out. This is the title page, subsection 1.1, sheet 02, which contains the main tax calculation, as well as appendices No. 1 and No. 2, which respectively disclose income and expenses - within the framework of sales and non-sales. All of the listed sheets must be completed, including a sample of a completed zero profit declaration for 2021 as a whole or interim reporting periods.

Other declarations presented in the form section are filled out and submitted to the Federal Tax Service only if the company had relevant operations or other data to be reflected in the report.

It must be said that the approved income tax return form is a universal form, as they say, for all occasions. Thus, sheet 06 of the report is filled out only by non-state pension funds. Sheet 07 is intended to reflect the receipt of targeted financing. Sheet 08 is filled out by those companies that carried out independent (symmetrical, reverse) adjustment of the tax base, tax (losses) when preparing the report for the year. As part of the annual reporting, those taxpayers who are the controlling person of a foreign company also fill out sheet 09 with appendices. The income declaration is filled out taking into account, relatively speaking, the temporary factor, or more precisely, some of its sections. Thus, filling out an annual income tax return presupposes the absence of subsection 1.2 of Section 1. Appendix No. 4 to Sheet 02, on the contrary, is drawn up as part of the annual return, as well as in the report for the 1st quarter.

In general, all information containing the rules for filling out the 2021 profit declaration, including cases of drawing up certain sheets of the report, is presented in the above order. In fact, these are detailed instructions, one might say, step-by-step filling out an income tax return.