How to draw up and submit an income tax return for an organization that has separate divisions

The peculiarity of paying income tax in the presence of separate divisions is that the tax must be distributed between the federal and regional budgets on whose territory the divisions are located.

Let us recall that from January 1, 2021, income tax calculated at a rate of 3% is credited to the federal budget, and at a rate of 17% - to the regional budgets of the constituent entities of the Russian Federation (clause 1 of Article 284 of the Tax Code of the Russian Federation).

Profit tax is always paid at the location of the organization’s head unit (SE) (clauses 1, 2 of Article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 1, 2016 No. 03-07-11/4411):

• to the federal budget;
• to the regional budget in the part attributable to the state enterprise.

At the location of a separate subdivision (SU), you must pay tax to the regional budget in the part attributable to the OP (clause 2 of Article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 19, 2016 No. 03-01-11/28826, dated 1.02 .16 No. 03-07-11/4411).
If the OP and the organization are located in the same subject of the Russian Federation, the tax for the OP can be paid at the location of the GP (letters of the Ministry of Finance of Russia dated November 25, 2011 No. 03-03-06/1/781, dated 07/9/12 No. 03-03 -06/1/333).

When there are several OPs in one subject of the Russian Federation, you can pay tax to the regional budget both at the location of each of them, and at the location of the responsible separate division for all OPs located in this region of the Russian Federation (letters from the Ministry of Finance of Russia dated 02.18.16. No. 03-03-06/1/9188, dated 07/09/12 No. 03-03-06/1/333).

When paying tax through a responsible OP or through a state enterprise (centralized tax payment), the entire amount of tax is transferred to the budget of a constituent entity of the Russian Federation in one payment.

You can switch to centralized tax payment only from the beginning of the year. According to paragraph 2 of Art. 288 of the Tax Code of the Russian Federation, if an organization chooses this method of paying tax, it should be indicated in the accounting policy and notified to the tax authorities before December 31 of the year preceding the transition (see table).

In order to pay tax through a responsible OP or through a SE for a new OP, you must notify the tax authorities within 10 working days after the end of the reporting period in which it was created:

• if in the region where the OP was created, there was previously only a SE or only one OP, notifications should be sent in the specified order;
• if in the region where the OP is created, tax is already paid centrally, then notification No. 2 should be submitted to the Federal Tax Service Inspectorate at the place of registration of the responsible OP (GP) and the Federal Tax Service Inspectorate at the place of registration of the new OP.

Where to submit declarations

If an organization has separate divisions (branches), then the income tax return must be filed both at the location of the head office and at the location of each separate division. Such requirements are established by paragraph 1 of Article 289 of the Tax Code of the Russian Federation.

Exceptions to this rule are:

• separate divisions of the largest taxpayers. Submit a declaration for them to the tax office in which the organization is registered as the largest taxpayer (paragraph 3, paragraph 1, article 289 of the Tax Code of the Russian Federation);

• separate divisions outside of Russia. Submit a declaration for them to the head office of the organization (clause 4 of Article 311 of the Tax Code of the Russian Federation).

If an organization has several separate divisions in one subject of the Russian Federation, then it is possible to pay profit tax to the regional budget centrally:

• or through the head office of the organization, if it is located in the same region;

• or through any department that will be responsible.

If during the year a responsible separate division is closed (liquidated), this does not mean that there is no need to pay tax to the budget of the given region. Select a new responsible unit and continue paying tax.

This procedure is provided for in paragraph 2 of paragraph 2 of Article 288 of the Tax Code of the Russian Federation and is explained in letters of the Ministry of Finance of Russia dated February 18, 2021 No. 03-03-06/1/9188, Federal Tax Service of Russia dated November 18, 2011 No. ED-4-3/ 19308, dated December 30, 2008 No. ШС-6-3/986.

For more information about this, see How to pay income tax if an organization has separate divisions.

If an organization uses a centralized payment procedure, submit a tax return for a group of separate divisions at the location of the division (head office) through which the organization pays income tax to the regional budget. There is no need to submit declarations at the location of separate divisions through which tax is not paid (letter of the Ministry of Finance of Russia dated February 18, 2021 No. 03-03-06/1/9188, Federal Tax Service of Russia dated June 30, 2006 No. GV-6- 02/664).

If the average number of employees of an organization for the last year exceeds 100 people, income tax returns must be submitted electronically both at the location of the head office and at the location of separate divisions (letter of the Ministry of Finance of Russia dated August 9, 2011 No. 03-03-06 /1/464).

Situation: which tax office can fine an organization for late filing of a tax return for income tax at the location of a separate division?

The inspection where the organization submits a declaration for separate divisions.

Failure to submit (late submission) of a tax return is an offense for which tax and administrative liability is provided.

If an organization is not the largest taxpayer and has separate divisions, then it submits an income tax return both at the location of the head office and at the location of each separate division. Such requirements are established by paragraph 1 of Article 289 of the Tax Code of the Russian Federation. Accordingly, the organization will be brought to tax liability for late submission of a declaration for a separate division by the inspectorate with which this division is registered.

If the organization is the largest taxpayer, then it submits a declaration for separate divisions to the tax office with which it is registered as the largest taxpayer (paragraph 3, paragraph 1, article 289 of the Tax Code of the Russian Federation). This means that it is this inspection that will fine her in case of late submission of the declaration.

If the company has several divisions in one region

If an enterprise has several OPs on the territory of one constituent entity of the Russian Federation, then it may not distribute the tax base between them (paragraph 2, paragraph 2, article 288 of the Tax Code of the Russian Federation). The share in the company’s tax base is determined for the entire set of OPs located in one region. The taxpayer independently chooses the OP through which the tax will be paid. You can also use a standard scheme, when the share of income tax for a separate division is determined separately for each of them.

You can also pay the entire “regional” tax through a state enterprise if it is located in the same subject of the Russian Federation. The selected option must be fixed in the accounting policy and reported to the tax authorities no later than December 31 of the year preceding the payment period. In case of changes in the payment regulations due to the creation of new or liquidation of existing OPs, the organization must notify the tax authorities about this within 10 days after the end of the reporting period.

Composition of reporting

In the declaration, which is submitted at the location of the head office, include all the necessary sheets, as well as appendices 5 to sheet 02, filled out both for the organization as a whole and for all separate divisions (groups of divisions) through which the tax is paid (clause 1.4 The procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

Situation: is it necessary to include Appendix 5 to Sheet 02 in the income tax return? The organization and all its separate divisions are located in one subject of the Russian Federation. The tax is transferred to the regional budget through the head office.

No no need.

Organizations that include separate divisions must submit to the tax inspectorate at their location a tax return for the organization as a whole with distribution among separate divisions (Clause 5 of Article 289 of the Tax Code of the Russian Federation). In this case, the part of the tax that is sent to the federal budget must be transferred in full to the location of the organization’s head office (clause 1 of Article 288 of the Tax Code of the Russian Federation). And the part of the tax that is sent to regional budgets must be distributed between the head office of the organization and its separate divisions (clause 2 of Article 288 of the Tax Code of the Russian Federation).

In addition to the declaration sheets, which are common to all organizations, organizations that include separate divisions must submit Appendix 5 to Sheet 02. This Appendix reflects the distribution of the tax base between the head office of the organization and its separate divisions.

If separate divisions are located on the territory of the same subject of the Russian Federation, and the organization pays the regional part of the tax centrally (through a responsible separate division), then Appendix 5 to Sheet 02 is filled out for the group of separate divisions. In this case, in the “Calculation has been completed” field (line 002) of Appendix 5, code 4 is indicated.

From the literal interpretation of the provisions of clause 10.1 and paragraph 4 of clause 10.11 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, it follows that Appendix 5 to sheet 02 is submitted at the location of the head office of the organization, even in the case , if all separate divisions are located in one region, and the head department performs the functions of a responsible division. However, in practice, fulfilling this requirement entails duplication of information about the tax base and the amount of tax. Therefore, in the situation under consideration, the Federal Tax Service of Russia allows us to deviate from the general rule. Thus, if all separate divisions of an organization are located in one subject of the Russian Federation, and the entire amount of income tax is transferred to the budget through its head office, Appendix 5 to sheet 02 may not be included in the tax return. This is stated in the letter of the Federal Tax Service of Russia dated 26 January 2011 No. KE-4-3/935.

The declaration, which is submitted at the location of the separate division, includes the title page, subsections 1.1 and 1.2 (if the organization transfers monthly advance payments), as well as Appendix 5 to sheet 02, filled out for the separate division (clause 1.4 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

Features of accounting for indicators for the distribution of the tax base

The average number of employees should be determined in accordance with the rules of statistical accounting. This is Rosstat order No. 772 dated October 26, 2017.

The amount of labor costs is determined according to the rules of tax accounting, that is, on the basis of Art. 255 Tax Code of the Russian Federation. This option is advisable for companies with a seasonal work cycle.

The residual value of fixed assets is generally determined according to tax accounting data. Organizations using the non-linear method of calculating depreciation have the right to use accounting data to calculate it (clause 2 of Article 288 of the Tax Code of the Russian Federation).

Now we will show an example of calculating income tax for a separate division.

Alpha LLC, located in St. Petersburg, has a separate division in the Novgorod region. The enterprise chose the average number of employees as the “labor” component of the income tax distribution base.

Profit for the company as a whole for the 1st quarter of 2021 amounted to 1 million 500 thousand rubles. Average headcount for the period: for the company – 280 people, including for the branch – 56 people. Residual value of fixed assets: total – 5 million 300 thousand rubles, including for the branch – 530 thousand rubles.

Let us determine the profit attributable to the branch. Its specific gravity will be:

K = (56 / 280 + 530 / 5300) / 2 = (20% + 10%) / 2 = 15%

The profit of the branch will be equal to:

Pf = 1500 × 15% = 225 thousand rubles.

Income tax will be paid in the following order:

• to the federal budget: 1500 × 3% = 45 thousand rubles;
• to the budget of the city of St. Petersburg: (1500 – 225) × 17% = 216.75 thousand rubles;
• to the budget of the Novgorod region: 225 × 17% = 28.25 thousand rubles.

Also see “How to Calculate Income Tax.”

Filling out the declaration

In subsections 1.1 and 1.2 of the declaration, which is submitted at the location of the head office of the organization, indicate the amount of tax payable to the regional budget without taking into account payments for separate divisions.

In subsections 1.1 and 1.2 of the declaration, which is submitted at the location of the separate division, indicate the amount of tax payable to the regional budget based on the share of profit of this division (group of divisions with centralized payment of tax).

This is stated in paragraph 4.1 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

In Appendix 5 to Sheet 02, which is submitted at the location of the organization's head office, indicate code 1. This means that the Appendix does not reflect data on separate divisions.

In Appendix 5 to Sheet 02, which is submitted at the location of a separate division, indicate code 2 (if the calculation is made for one division) or code 4 (if the calculation is made for a group of divisions located in the same region).

The tax base on line 030 must be equal to the indicator on line 120 of sheet 02 of the declaration.

On line 040, indicate as a percentage the share of the tax base attributable to the separate division.

For more information on calculating the share, see Indicators for income tax distribution.

The indicator for line 050 is calculated as follows:

In line 060, indicate the income tax rate for the regional budget.

Next, calculate the amount of tax attributable to the separate division:

The sum of lines 070 of all appendices 5 to sheet 02 must be equal to the indicator on line 200 of sheet 02 of the declaration.

On line 080, reflect the amount of advance payments accrued to the regional budget during the tax period. The sum of lines 080 of all appendices 5 to sheet 02 must be equal to the sum of line 230 of sheet 02 of the declaration.

Fill in line 090 if the organization paid tax abroad and counts it against Russian income tax. First, you need to calculate what part of the tax is regional:

Then determine how much of the foreign tax paid is attributable to the separate entity. This must be done based on the share of the tax base indicated on line 040.

In total, the indicator for line 090 should be determined as follows:

Reduce the tax reflected on line 070 by the offset amount.

On line 100 reflect the difference between line 070 and lines 080 and 090:

If the result is zero, put dashes on line 100.

If the difference turns out to be negative, indicate the amount received not on line 100, but on line 110 with a plus sign. This will be the tax amount to be reduced. At the same time, compare the amounts on lines 070 and 090. Only the amount of tax paid outside the Russian Federation and reflected on line 090, which does not exceed the amount on line 070, can be taken as offset.

Complete lines 120 and 121 if the organization pays advance payments based on profit for the previous quarter. In line 120, reflect the amount of the advance payment based on the share of the tax base of the separate division:

Line 121 - monthly advance payments for the first quarter of the next tax period - fill out in the declaration for nine months of the tax period. The same amount must be reflected on the line as indicated on line 120.

This procedure follows from paragraphs 10.1–10.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

An example of preparing an income tax return for an organization that has several separate divisions. The organization pays tax centrally for a group of separate divisions located in one subject of the Russian Federation

Alpha LLC is located in Moscow (OKTMO code – 45315000). The organization has three separate divisions, two of them are located in the Moscow region:

• in Balashikha (OKTMO code – 46704000001);
• in Mytishchi (OKTMO code – 46634101001).

The third separate division is located in Vladimir (OKTMO code – 17701000001).

Alpha pays profit tax to the budget of the Moscow region centrally, through a separate division located in Mytishchi.

The organization makes monthly advance payments based on actual profits and reports income taxes on a monthly basis. Alfa does not carry out operations the results of which are reflected in the appendices and to sheet 02, as well as on sheets 03–05 of the tax return.

For January–March 2015, the total amount of profit received by the organization amounted to 1,000,000 rubles, including for separate divisions:

• in the Moscow region – 200,000 rubles;
• in Vladimir – 100,000 rubles.

During the same period, the total amount of income tax accrued by Alfa amounted to 200,000 rubles, including 20,000 rubles to the federal budget. (RUB 1,000,000 × 2%).

The amount of income tax accrued to the budget of the Moscow region is equal to: 200,000 rubles. × 18% = 36,000 rub.

The amount of income tax accrued to the budget of the Vladimir region is equal to: 100,000 rubles. × 18% = 18,000 rub.

The amount of income tax accrued to the budget of Moscow is equal to: (1,000,000 rubles – 200,000 rubles – 100,000 rubles) × 18% = 126,000 rubles.

For January–February, Alfa accrued advance payments for income tax in the following amounts:

– to the federal budget – 15,000 rubles; – to the budget of Moscow – 118,000 rubles; – to the budget of the Moscow region – 28,000 rubles; – to the budget of the Vladimir region – 15,000 rubles.

The amounts of tax to be paid additionally for January–March 2021 are:

– to the federal budget – 5000 rubles. (RUB 20,000 – RUB 15,000); – to the budget of Moscow – 8000 rubles. (RUB 126,000 – RUB 118,000); – to the budget of the Moscow region – 8000 rubles. (RUB 36,000 – RUB 28,000); – to the budget of the Vladimir region – 3000 rubles. (RUB 18,000 – RUB 15,000).

The tax office at the location of the head office of the Alpha organization submitted a declaration consisting of the following sections:

• title page;

• subsection 1.1 of section 1, which reflects the following data:

– OKTMO code (line 010) – 45315000 (three cells left empty have dashes); – BCC of income tax credited to the federal budget (line 030) – 18210101011011000110; – the amount of tax to be paid additionally to the federal budget (line 040) – 5,000 rubles; – KBK of income tax credited to the budget of Moscow (line 060), – 18210101012021000110; – the amount of tax to be paid additionally to the budget of the city of Moscow (line 070) – 8000 rubles.

• sheet 02, indicating general calculations for the entire organization;

• appendix 1 to sheet 02; (see Appendix 1 to sheet 02 of the income tax return)

• appendix 2 to sheet 02;

• appendices 5 to sheet 02, compiled by:

– by the head office of the organization (the accountant indicated code 1); – for a group of separate divisions located in the Moscow region (on line 002 of this application, the accountant indicated code 4); – for a separate division located in the city of Vladimir (on line 002 of this application, the accountant indicated code 2).

To the tax office of the city of Mytishchi, Alpha submitted a declaration consisting of the following sections:

• title page;

• subsection 1.1 of section 1, which reflects the following data:

– OKTMO code (line 010) – 46634101001; – KBK of income tax credited to the budget of a constituent entity of the Russian Federation (line 060), – 18210101012021000110; – the amount of tax to be paid additionally to the budget of the Moscow region (line 070) – 8,000 rubles;

• Appendix 5 to Sheet 02, compiled for a group of separate divisions (the accountant indicated code 4).

To the tax office of the city of Vladimir, Alpha submitted a declaration consisting of the following sections:

• title page;

• subsection 1.1 of section 1, which reflects the following data:

– OKTMO code (line 010) – 17701000001; – BCC of income tax credited to the budget of a constituent entity of the Russian Federation (line 060), –18210101012021000110; – the amount of tax to be paid additionally to the budget of the Vladimir region (line 070) – 3000 rubles;

• Appendix 5 to sheet 02 compiled for one separate division, therefore the accountant indicated code 2.

Alpha does not submit an income tax return to the tax office of Balashikha.

Calculation of the share of profit and income tax for a separate division

To calculate income tax, the Tax Code of the Russian Federation has introduced special rules for determining the tax base for separate divisions and the parent organization.
The tax base of a division is determined based on its share of profit in the base for the entire organization as a whole (paragraph 1, clause 2, article 288 of the Tax Code of the Russian Federation).

In this case, when calculating the division’s share of profit, the following indicators are used:

• labor indicator (average number of employees or the amount of labor costs);
• residual value of depreciable property.

The amount of tax paid to the regional budget (advance payment) attributable to a separate division (SU) is calculated based on the results of each reporting or tax period as follows.
1. Select which of the two indicators will be used for calculation:

1. average number of employees of the EP;
2. or OP's labor costs.

The selected indicator should be fixed in the tax accounting policy.
However, it cannot be changed until the end of the year (clause 2 of article 288, article 313 of the Tax Code of the Russian Federation). If the average number of employees is used for calculation, then the share of the average number of employees of the OP for the reporting (tax) period should be determined using the formula:

The share of the average number of employees of the OP = Average number of employees of the OP/Average number of employees of the entire organization X 100%.

Note that, according to financiers, the indicator of the average number of employees of an OP is determined based on the indicators of the average number of employees, determined on the basis of the actual place of their work.

The place of actual activity is determined on the basis of the following primary documents:

• orders (instructions) on hiring, transferring an employee to another job, granting leave, termination (termination) of an employment contract with an employee (dismissal);
• employee personal card; time sheet and calculation of wages and time sheet;
• payroll.

The number of employees on the payroll for each day must correspond to the data of the working time sheet, on the basis of which the number of employees is determined.
In addition, the place of work must be specified in the employment contract with the employee. 2. If the calculation uses the labor costs of the OP, then the share of the labor costs of the OP for the reporting (tax) period should be determined using the formula:

Labor costs for the EP according to tax accounting data/Labor expenses for the entire organization according to tax accounting data X 100%.

In this case, the composition of labor costs is most logical to determine in accordance with Art. 255 Tax Code of the Russian Federation.

3. The share of the residual value of depreciable fixed assets used by the enterprise is determined for the reporting (tax) period according to the formula (clause 1 of article 257, clause 3 of article 256, clause 2 of article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 6.10.10 No. 03-03-06/1/633):

Average cost of depreciable fixed assets used by the OP/Average cost of depreciable fixed assets of the entire organization X 100%.

The average cost of fixed assets, both a separate division and the organization as a whole, is calculated according to tax accounting data (clause 4 of Article 376 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 10, 2013 No. 03-03-06/1/11824) as follows way.

The average cost of fixed assets for the reporting period is calculated using the formula:

(Residual value of fixed assets as of January 1 + ... + Residual value of fixed assets as of the 1st day of the last month of the reporting period + Residual value of fixed assets as of the 1st day of the month following the reporting period) / (Number of months in the reporting period +1 (4, 7 or 10)).

The average cost of fixed assets for the tax period (year) is calculated using the formula:

(Residual value of fixed assets as of January 1 + ... + Residual value of fixed assets as of December 1 + Residual value of fixed assets as of December 31) / 13.

If the OP was created within a year, then the residual value of the fixed assets of this OP is calculated using the same formulas, and for the months when the OP has not yet been created, the residual value of its fixed assets in the calculation is taken equal to zero (letter of the Ministry of Finance of Russia dated July 6, 2005. No. 03-03-02/16).

4. We determine the share of profit of the OP for the reporting (tax) period using the formula (clause 2 of Article 288 of the Tax Code of the Russian Federation):

Share of the profit of the OP (line 040 of Appendix No. 5 to Sheet 02) = (Share of the average number of employees of the OP (or Share of labor costs of the OP) + Share of the residual value of depreciable fixed assets used by the OP) / 2.

5. Next, the amount of tax (quarterly advance payment) that must be paid at the location of the OP is determined according to the formula (clause 2 of Article 288 of the Tax Code of the Russian Federation):

Amount of income tax for the OP (line 070 of Appendix No. 5 to Sheet 02) = Profit for the organization as a whole (line 030 of Appendix No. 5 to Sheet 02) X Share of profit of the OP (line 040 of Appendix No. 5 to Sheet 02) X Regional rate ( line 060 of Appendix No. 5 to Sheet 02).

In this case, the profit for the OP (Profit for the whole organization X Share of the profit of the OP) is indicated on line 050 of Appendix No. 5 to Sheet 02.

6. After this, monthly advance payments for the next quarter are calculated according to the formula (clause 10.8 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [ email protected] (hereinafter referred to as the Procedure for filling out the declaration), letter of the Federal Tax Service of Russia dated October 13, 2011 No. ED-4-3/16970):

The amount of the monthly advance payment of the OP in the quarter following the reporting period (lines 220, 230, 240 of subsection 1.2 of Section 1 for the OP) = The amount of the monthly advance payment to the budget of the constituent entities of the Russian Federation as a whole for the organization in the quarter following the reporting period (line 310 of the Sheet 02) X Share of the profit of the OP for the reporting period (line 040 of Appendix No. 5 to Sheet 02).
Example
An organization located in Moscow has two separate divisions, conventionally OP 1 and OP 2.

When calculating the share of profit, the organization uses “labor costs” as a labor indicator. Let's assume that based on the results of the first quarter. In 2021, the tax base for income tax for the organization as a whole amounted to RUB 200,000.

Labor costs according to tax accounting data amounted to:

for the organization as a whole - 200,000 rubles. for the head office - 100,000 rubles. according to OP 1 - 40,000 rubles; according to OP 2 - 60,000 rubles. The average residual value of depreciable property as of April 1, 2017: for the organization as a whole - 800,000 rubles. for the head office - 400,000 rubles. according to OP 1 - 200,000 rubles; according to OP 2 - 200,000 rubles.

Let's distribute the organization's tax base for the first quarter of 2021 between the head office and its separate divisions.

To do this, we define:

share of labor costs for:

to the head office: RUB 100,000. : 200,000 rub. x 100% = 50%; OP 1: 40,000 rub. : 200,000 rub. x 100% = 20%; OP 2: 60,000 rub. : 200,000 rub. x 100% = 30%; share of residual value for: head office: 400,000 rubles. : 800,000 rub. x 100% = 50%; OP 1: 200,000 rub. : 800,000 rub. x 100% = 25%; OP 2: 200,000 rub. : 800,000 rub. = 25%; profit share for: head office: (50% + 50%): 2 = 50%; OP 1:(20% + 25%) : 2 = 22.5%; OP 2: (30% + 25%) : 2 = 27.5%; tax base for the first quarter. 2021 for the head office: RUB 200,000. x 50% = 100,000 rub.; according to OP 1: 200,000 rub. x 22.5% = 45,000 rub.; according to OP 2: 200,000 rub. x 27.5% = 55,000 rub.

Updated declarations

The detailed procedure for submitting updated declarations in the event of liquidation of one of the separate divisions of the organization is presented in the table.

Situation: where to file an updated income tax return for a liquidated separate division? At the time of drawing up the declaration, the organization transfers the tax centrally, through another division located in the same region.

Submit the updated declaration to the tax office at the location of the unit through which the organization pays tax to the regional budget. If the organization pays the regional budget through the head office located in the same subject of the Russian Federation, then submit the updated declaration to the tax office at the location of the organization's head office.

Updated declarations must be submitted on forms that were in force in those reporting (tax) periods for which corrections are made. For more information, see How to submit an amended tax return.

In the updated declaration, indicate the same OKTMO (OKATO) and KPP codes that were indicated in the primary declaration for the liquidated separate division. This is stated in letters of the Federal Tax Service of Russia dated November 18, 2011 No. ED-4-3/19308, dated June 30, 2006 No. GV-6-02/664.

The procedure for filing updated income tax returns for existing and liquidated separate divisions before (after) the transition to centralized tax payment is given in the table.

Situation: what adjustment number should I indicate in the updated income tax return for a closed separate division?

Indicate the number corresponding to the number of updated declarations filed for the closed separate division.

An updated income tax return for a closed, separate division must be submitted to the location of the head office or responsible division of the organization. Despite this, the declaration should indicate data that relates directly to the closed unit. This follows from the provisions of paragraph 2.8 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600. Thus, the adjustment number must be indicated based on the number of updated declarations filed specifically for a closed, separate division, and not for the entire organization as a whole. For example, if the first updated declaration is submitted for a closed separate division, and three updated declarations were submitted for the head department, enter the number 1, not 4, in the “Adjustment number” field.

Situation: is it necessary to submit “zero” income tax returns at the location of the head office? The organization conducts only activities on UTII through a separate division in another region.

No no need.

At the place of conduct of activities subject to UTII, the organization must submit quarterly declarations for this tax (Article 346.30, paragraph 3 of Article 346.32 of the Tax Code of the Russian Federation). When calculating income tax, organizations that apply UTII do not take into account income and expenses arising in the framework of activities that have been transferred to a special tax regime (clause 10 of Article 274 of the Tax Code of the Russian Federation). If an organization does not conduct any other activities, then it is exempt from paying income tax (clause 4 of Article 346.26 of the Tax Code of the Russian Federation).

“Zero” income tax returns in the situation under consideration do not need to be submitted (clause 2 of Article 80 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated August 31, 2011 No. 03-11-06/3/96, Federal Tax Service of Russia for Moscow dated March 31, 2009 No. 16-15/030023). Submit only your financial statements to the tax office at the location of your head office. In addition, you should notify the tax office in writing that during the reporting (tax) period the organization did not conduct any activities other than those subject to UTII. The tax office may require an explanation from the organization about the structure of income reflected in the financial statements. Therefore, it is better to immediately indicate this information in the Explanatory Note to the balance sheet. Similar explanations are given by representatives of the tax department (see, for example, letters from the Federal Tax Service of Russia for Moscow dated July 14, 2008 No. 18-11/066220, dated August 28, 2007 No. 20-12/081757).

For more information about the procedure for preparing a tax return, see How to fill out an income tax return.

Features of paying tax when closing a unit

Please note that the income tax when closing a separate division depends on whether it acted as a tax payer or was one of several OPs in the region, the tax for which was paid through another branch.

So, if the OP was a tax payer, in this case it is necessary to submit updated income tax returns for the separate division and the SOE for the period preceding the closure period. The report must exclude advance payments for those payment terms when the unit will no longer operate. Since the total amount of advance payments for the enterprise should not change, they should be added to the advances of the state enterprise (letter of the Ministry of Finance of Russia dated February 24, 2009 No. 03-03-06/1/82).

In periods after the closure of a division, the tax base is distributed without taking into account the base for the closed branch. If, by the end of the tax period, the tax base has decreased (or a loss has been incurred), then an overpayment of advance payments to the regional budget at the location of the closed OP may result. The amount of overpayment in this case can be offset or returned on a general basis in accordance with Art. 78 Tax Code of the Russian Federation.

If a separate division has been closed, the profit tax for which was not paid separately, then there is no need to submit an updated declaration; the tax continues to be paid by the responsible OP of the region. In the following reporting periods, the indicators of the closed OP are also not taken into account when distributing the profit base.

Subsequently, until the end of the tax period, income tax declarations of a closed separate division are submitted at the place of registration of the parent company (clause 2.7 of Appendix No. 2 to the order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572).

Also see “Deadlines for filing income tax returns in 2021.”

Features of reflecting trade fees

The form, electronic format of the income tax declaration, as well as the Procedure for filling it out, approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, do not provide for the possibility of reflecting the paid trade tax. Before making changes to these documents, the tax service recommends doing the following.

Appendix 5 to sheet 02

Indicate the amount of the paid trade fee on line 090 of Appendix 5 to sheet 02 (with codes 1, 2, 3, 4 according to the details “Calculation prepared (code)”). Do this in the same way as when reflecting the amount of tax paid (withheld) abroad, which is offset against the payment of tax to the regional budget. In this case, the amount of trade duty and tax paid abroad reflected in the declaration cannot exceed the amount of tax (advance payment) that is subject to credit to the regional budget (line 070 of Appendix 5 to Sheet 02). That is

In addition, when filling out line 080 of Appendix 5 to Sheet 02, reduce the amount of accrued advance payments by the amount of the trade fee reflected in the tax return for the previous reporting period. That is

Sheet 02

Reflect the amount of the paid trade tax on lines 240 and 260 of sheet 02 of the declaration. In this case, the amount of trade duty and tax paid abroad reflected in the declaration cannot exceed the amount of tax (advance payment) that is subject to credit to the regional budget (line 200 of sheet 02). That is

In addition, when filling out line 230 of sheet 02, reduce the amount of accrued advance payments by the amount of the trade fee reflected in the tax return for the previous reporting period. That is

Such clarifications are contained in the letter of the Federal Tax Service of Russia dated August 12, 2015 No. GD-4-3/14174. Appendixes 1 and 2 to this letter provide examples of how trade fees should be reflected in income tax returns.

Advance payments

Having determined the amount of advance payments for the organization as a whole, calculate the amount they need to be transferred to the regional budgets at the location of the head office and separate division.
To do this, distribute the amount of the advance payment for the organization as a whole between the head office of the organization (without separate divisions) and separate divisions based on the share(s) of the tax base reflected in line 040 of Appendix 5 to sheet 02 of the income tax return. Organizations with separate divisions must calculate advance payments for income tax on a general basis - in accordance with the procedure established by paragraph 2 of Article 286 of the Tax Code of the Russian Federation. This procedure also applies in cases where for certain categories of organizations regional authorities have established reduced rates of income tax in the part credited to the regional budget (clause 1 of Article 284 of the Tax Code of the Russian Federation). The same procedure applies to the distribution of profits between separate divisions created in Crimea (Sevastopol) after March 18, 2014.

Similar clarifications are contained in letters of the Federal Tax Service of Russia dated May 7, 2014 No. GD-4-3/8839 and dated October 13, 2011 No. ED-4-3/16970.

For more information about the procedure and deadlines for paying advance payments (income tax) for separate divisions, see How to pay income tax to the budget.

An example of the distribution of an advance payment for income tax paid to the regional budget between the head office and a separate division of the organization

LLC "Torgovaya" is located in Moscow and has a separate division in Kemerovo. In tax accounting, the organization uses the straight-line depreciation method.

A reduced rate for the types of activities carried out by the organization is not provided for by regional legislation. The profit of Hermes for the first quarter amounted to 250,000 rubles.

The data required to distribute the amount of income tax between the head office and a separate division of the organization is given in the table:

The residual value of fixed assets of a separate division for the first quarter was: (105,000 rubles + 125,000 rubles + 123,000 rubles + 145,000 rubles): 4 = 124,500 rubles.

The residual value of fixed assets for the organization as a whole for the first quarter was: (605,200 rubles + 775,000 rubles + 743,000 rubles + 775,000 rubles): 4 = 724,550 rubles.

The share of the residual value of fixed assets of a separate division in the first quarter was: RUB 124,500. : RUB 724,550 = 0.172.

The average number of employees in a separate division for the first quarter was: (5 people + 5 people + 6 people): 3 = 5 people.

The average number of employees in the organization as a whole for the first quarter was: (25 people + 25 people + 28 people): 3 = 26 people.

The share of the average number of employees of a separate division in the first quarter was: 5 people. : 26 people = 0.192.

The share of profit attributable to the separate division was: (0.192 + 0.172): 2 × 250,000 rubles. = 45,500 rub.

The share of profit attributable to the head office of the organization was: 250,000 rubles. – 45,500 rub. = 204,500 rub.

The amount of income tax credited to the regional budget at the location of the separate division is equal to: 45,500 rubles. × 18% = 8190 rub.

The amount of income tax credited to the regional budget at the location of the organization’s head office is: 204,500 rubles. × 18% = 36,810 rub.

An example of calculating monthly advance payments for income tax for an organization with a separate division. The head office of the organization and a separate division are located in different regions. The organization has the right to apply a reduced tax rate provided for by regional legislation at the location of the separate division

Alpha LLC calculates monthly advance payments based on the profit received in the previous quarter. The organization uses the labor of disabled people and has the right to apply a reduced income tax rate (14 percent), established by regional legislation at the location of the separate unit.

The total amount of monthly advance payments payable to regional budgets in the first quarter of the current year is determined on the basis of advance payments in the fourth quarter of the previous year and amounts to 60,000 rubles. (including for a separate division - 9,000 rubles). The organization transferred this amount evenly to the budgets on January 28, February 28 and March 28 of the current year. During the first quarter, the following was transferred to regional budgets:

• for the head office of the organization - 51,000 rubles. (60,000 rub. – 9,000 rub.);
• for a separate division - 9,000 rubles.

In the first quarter, Alpha’s profit amounted to 1,000,000 rubles. During this period, the share of profit attributable to:

• to the head office of the organization – 0.60;
• per separate division – 0.40.

Amount of profit attributable to:

• for the head office of the organization - 600,000 rubles;
• for a separate division - 400,000 rubles.

The total amount of income tax payable to regional budgets based on the results for the first quarter was: 600,000 rubles. × 18% + 400,000 rub. × 14% = 164,000 rub.

The amount of additional payment to the regional budget at the location of the organization’s head office, taking into account advance payments accrued during the first quarter, is: 600,000 rubles. × 18% – (60,000 rub. – 9,000 rub.) = 57,000 rub.

The amount of additional payment to the regional budget at the location of the separate division, taking into account advance payments accrued during the first quarter, is: 400,000 rubles. × 14% – 9000 rub. = 47,000 rub.

The amount of the monthly advance payment to be transferred to the regional budget at the location of the organization’s head office for the second quarter is equal to: 164,000 rubles. × 0.6: 3 months. = 32,800 rub.

The amount of the monthly advance payment to be transferred to the regional budget at the location of the separate division for the second quarter is equal to: 164,000 rubles. × 0.4: 3 months. = 21,867 rub.

In subsection 1.2 of section 1 of the income tax return for the first quarter, the amounts of monthly advance payments are reflected without rounding, with the difference assigned to the last month of the quarter.

For the first half of the year, Alpha’s profit amounted to 1,900,000 rubles. During this period, the share of profit attributable to:

• to the head office of the organization – 0.63;
• per separate division – 0.37.

Amount of profit attributable to:

• for the head office of the organization - 1,197,000 rubles;
• for a separate division - 703,000 rubles.

The total amount of advance payments payable to regional budgets for the six months was: RUB 1,197,000. × 18% + 703,000 rub. × 14% = 313,880 rub.

The amount of additional payment to the regional budget at the location of the organization’s head office, taking into account advance payments accrued during the first half of the year, is: RUB 1,197,000. × 18% – 600,000 rub. × 18% – 32,800 rub. × 3 months = 9060 rub.

The amount of overpayment to the regional budget at the location of the separate division, taking into account advance payments transferred during the first half of the year, is: 703,000 rubles. × 14% – 400,000 rub. × 14% – 21,867 rub. × 3 months = 23,180 rub.

The amount of the monthly advance payment to be transferred to the regional budget at the location of the organization’s head office for the third quarter is equal to: (313,880 rubles – 164,000 rubles) × 0.63: 3 months. = 31,475 rub.

The amount of the monthly advance payment to be transferred to the regional budget at the location of the separate division for the third quarter is equal to: (313,880 rubles - 164,000 rubles) × 0.37: 3 months. = 18,485 rub.

In subsection 1.2 of section 1 of the income tax return for the half-year, the amounts of monthly advance payments are reflected without rounding with the difference assigned to the last month of the quarter.

For nine months, Alpha’s profit amounted to 2,100,000 rubles. During this period, the share of profit attributable to:

• to the head office of the organization – 0.85;
• per separate division – 0.15.

Amount of profit attributable to:

• for the head office of the organization - 1,785,000 rubles;
• for a separate division - 315,000 rubles.

The total amount of advance payments payable to regional budgets for nine months was: RUB 1,785,000. × 18% + 315,000 rub. × 14% = 365,400 rub.

The amount of additional payment to the regional budget at the location of the organization’s head office, taking into account advance payments accrued over nine months, is: RUB 1,785,000. × 18% – 1,197,000 rub. × 18% – 31,475 rub. × 3 months = 11,416 rub.

The amount of overpayment to the regional budget at the location of the separate division, taking into account advance payments accrued over nine months, is: RUB 315,000. × 14% – 703,000 rub. × 14% – 18,485 rub. × 3 months = 109,776 rub.

The amount of the monthly advance payment to be transferred to the regional budget at the location of the organization’s head office for the fourth quarter is equal to: (365,400 rubles – 313,880 rubles) × 0.85: 3 months. = 14,597 rub.

The amount of the monthly advance payment to be transferred to the regional budget at the location of the separate division of the organization for the fourth quarter is equal to: (365,400 rubles - 313,880 rubles) × 0.15: 3 months. = 2576 rub.

In subsection 1.2 of section 1 of the income tax return for nine months, the amounts of monthly advance payments are reflected without rounding with the difference assigned to the last month of the quarter.

For the year, Alpha’s profit amounted to 3,600,000 rubles. By year, the share of profit attributable to:

• to the head office of the organization – 0.58;
• per separate division – 0.42.

Amount of profit attributable to:

• for the head office of the organization - 2,088,000 rubles;
• for a separate division - 1,512,000 rubles.

The total amount of tax payable to regional budgets for the year was: RUB 2,088,000. × 18% + 1,512,000 rub. × 14% = 587,520 rub.

The amount of additional payment to the regional budget at the location of the organization’s head office, taking into account advance payments accrued during the year, is: RUB 2,088,000. × 18% – 1,785,000 rub. × 18% – 14,597 rub. × 3 months = 10,748 rub.

The amount of additional payment to the regional budget at the location of the separate unit, taking into account advance payments accrued during the year, is: RUB 1,512,000. × 14% – 315,000 rub. × 14% – 2576 rub. × 3 months = 159,852 rub.