Who submits the income tax return for the 3rd quarter?
The income tax return for the 3rd quarter is submitted by those taxpayers who apply OSNO and, accordingly, are payers of this tax to the budget. Moreover, such payers include only legal entities, since individual entrepreneurs are required to pay personal income tax and submit a 3-NDFL declaration to the tax office.
Important! Even if the company did not operate and did not actually make a profit in the reporting period, it must still submit a zero declaration.
In some cases, companies using the simplified tax system or unified agricultural tax are also required to submit an income tax return. For example, if they are withholding agents for income tax, received dividends from a foreign enterprise or income in the form of profits of a controlled foreign entity or income in the form of interest on certain debt obligations.
To fill out your income tax return without errors, we recommend using the 1C: Reporting service. With its help, you can fill out reports, check the correctness of the entered information, and directly send documents to regulatory authorities. Using the service allows you to save time and effort, as well as protect the company from claims from the Federal Tax Service. Call our specialists and we will help you with the connection.
Registration of the declaration
The declaration form for the third reporting quarter was approved by order of the Federal Tax Service of Russia No. ММВ-7-3/600 dated November 26, 2021. Before you start filling out, you should find a fresh and current sample of this document. This is the main rule, because only in a new form can you enter reliable and complete information. As for the content and structure of the declaration for this quarter, there are mandatory and optional sheets and sections.
The document should include:
- title page;
- sheets numbered 01 and 02;
- To sheet 02, appendices No. 1 and No. 2 should be filled out;
- Of all the sections, only the first one is filled in; in it it is necessary to enter the data in subsection 1.1.
Further, filling out the pages of the declaration depends on the availability of information and indicators for entering them in the appropriate fields. In the case of monthly payment of advances, this fact is reflected in section 1 and its subsection 1.2. During the preparation of declaration sheets, difficulties may arise with individual indicators.
In order to quickly understand this data, you should familiarize yourself with the features of the document:
| Codes by reporting period | This point often misleads organizations. After all, there is some distinction. So, if the declaration is filled out for a nine-month period, then the value “33” is entered. When a company makes a monthly report on actual profits, this factor should be marked with the number 43, which will also indicate a nine-month report. |
| We indicate the indicators |
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| Negative tax base | If, during calculations in the declaration, the profit tax base is in a negative value, then this fact is reflected in the document. For this case, in sheet 02 you should find the column numbered 100 and enter the resulting indicator there and put a minus sign. At the same time, line 120 is also filled in. A zero value is entered into it. |
When filling out a document, accounting for losses is an important indicator. After all, in this case there will be no income tax. But this state of affairs does not exempt the entrepreneur from filing a declaration and submitting a report on his business activities.
How to submit an income tax return for the 3rd quarter
Companies can submit a profit tax return for the 3rd quarter in paper form if they have fewer than 10 employees. If this condition is not met, the document must be submitted to the Federal Tax Service only in electronic form. If this rule for submitting a declaration is violated, the tax authorities fine the company.
You need to submit your income tax return to the Federal Tax Service at the place of registration of the company. However there are some exceptions:
- the largest taxpayers submit calculations at the place of registration in this status;
- participants of the consolidated group submit a document at the place of registration of the agreement on the creation of this group;
- separate divisions submit calculations at the place of their registration.
Important! The last paragraph does not apply to a consolidated group if participants pay tax on all “separate groups” within one region of Russia.
Responsibility for failure to submit an income tax return for the 3rd quarter
If the deadline for submitting the income tax return for the year is missed, the tax authorities will charge a fine in accordance with Art. 119 of the Tax Code of the Russian Federation. Its amount is 5% of the tax amount for each month of delay. In this case, the minimum amount of the fine is 1,000 rubles, and it will be charged even if the company does not operate and does not submit a zero declaration. The maximum fine is 30% of the tax amount.
As for the interim income tax return (quarterly), a late penalty is imposed under Art. 126 of the Tax Code of the Russian Federation and amounts to 200 rubles. for each document not submitted. This is due to the fact that quarterly declarations (including for the 3rd quarter) indicate the advance payment of income tax, and not the final amount.
Filling details
The algorithm for entering data into the declaration has a special procedure:
- It is better to start filling out the document from the first attachment to sheet 02.
- Next, proceed to the application of sheet 02 under the second number.
- Then enter the information directly into sheet 02.
- Section 1 and its subsection 1.1 are the last to be filled out.
When filling out the first application, you should understand that data is entered there on what the operating and non-operating income was.
Starting from line 010 to line 014, it is necessary to enter information about the indicators for the sale of goods, works or services of the company.
Columns 020 to 040 are intended for those involved in securities.
The total amount is indicated in line 040. It is obtained by adding lines numbered 010, 020, 023, 027 and 030.
Those incomes that were not sold should be indicated in line 100 - it is responsible for the final indicator. Columns 101-107 contain a detailed description of these operations.
Appendix No. 2 should contain information about the consumables. The indication of these indicators in the production and sales plan is based on the method of determining income and expense.
The first method is the accrual method.
In this case, the lines are filled in:
| 010 | The amount of direct profit on sales. |
| 020 | Amounts of direct expenses for wholesale, small wholesale and retail sales. |
| 030 | The price of purchased goods that were sold. |
In column 040 it is necessary to reflect the amounts relating to indirect expenses. If the cash method is used, then there is no need to fill out lines 010-030. The data is entered in line 040 and columns for decryption.
In field 059 indicate the amounts that were spent on the acquisition of property. In line 060 it is necessary to place information about the price of the sold property. The exceptions are securities, own production and depreciation.
Column 061 is for the company's net assets. In lines 070-073, only those who participate in trading in securities indicate data.
If it is necessary to reflect losses, then columns 090, 100 and 110 are filled in. Allowances are placed in line 120. And the entire total is summarized in column 130.
Expenses that remain outside of implementation are entered in lines 201, 202, 204-206. The total is entered in column 200.
Sheet 02 is responsible for tax calculations and advances. All necessary data is taken from the attachments to the sheet. Profit or loss is entered in lines from 010 to 060. The tax base is placed in columns from 070 to 120.
Tax rates are indicated starting from line 140 and continuing through line 170.
This includes three indicators:
- total rate;
- to the federal budget;
- subject budget of the Russian Federation.
The tax total is reflected in the fields:
| 180 | Sum of lines 190 and 200. |
| 190 | Responsible for amounts transferred to the federal budget. You need to multiply the 120 line by 150. |
| 200 | The amounts for the subject's budget are the product of 120 and 160 lines. |
Advances must be placed in lines 210 to 340. Calculations of these indicators must be made based on the order of payment of advances.
How to fill out the income tax return for the 3rd quarter
To fill out the income tax return for the 3rd quarter, you must use the form approved by Order of the Federal Tax Service dated September 23, 2019 No. ММВ-7-3/ [email protected] ).
The calculation includes the following sections:
- title page;
- section 1 — the amount of tax is indicated;
- sheet 02 - intended for calculating tax;
- adj. 1 to sheet 02 - information about income from sales and non-operating income is entered;
- adj. 2 to sheet 02 - information on production and sales costs, non-operating expenses and losses is entered;
- adj. 3 to sheet 02 - used to calculate the amount of expenses;
- adj. 4 to sheet 02 - used to calculate the amount of losses;
- adj. 5 to sheet 02 - used to calculate tax advances;
- adj. 6 to sheet 02 - used to calculate tax advances for the consolidated group;
- adj. 7 to sheet 02 - necessary for calculating the investment tax deduction;
- sheet 03 - intended to determine the tax withheld by the tax agent;
- sheet 04 - needed to calculate tax at tariffs different from the tariffs specified in paragraph 1 of Art. 284 Tax Code of the Russian Federation;
- sheet 05 - used to calculate the tax base for transactions, the financial results of which are used in a special manner;
- sheet 06 - intended for filling out by non-state pension funds;
- sheet 07 - required for generating a report on the intended use of the property;
- sheet 08 - filled out if the business entity itself made the adjustment;
- sheet 09 - applied when receiving profit from a controlled foreign company;
- adj. 1 for calculation - filled in for income not used in calculating the taxable base;
- adj. 2 for calculation - is formed based on income from actions with financial instruments.
Important! If the company submits a zero declaration, the calculation includes the title page, sect. 1, sheet 02 with appendix. 1 and 2. Blank sheets are not attached to the zero declaration.
Options for calculating income tax
The tax period for tax accrued on profits is equal to a calendar year.
However, during this period of time, the Tax Code of the Russian Federation (clause 2 of Article 286) requires additional tax calculations to be made to determine the amount of advance payments due on it. The principle of tax calculation, no matter what period of the year it is calculated for, is the same: the base to which the tax rate is applied is formed on an accrual basis. But the frequency of calculating advances may be different depending on what frequency the taxpayer himself has chosen for them (Clause 2 of Article 285 of the Tax Code of the Russian Federation) - quarterly or monthly.
When calculating monthly, advances are calculated at the end of each month from the profit actually generated for the period from the beginning of the year. In this case, the amount of the advance payment due for payment for the next month is determined as the difference in tax amounts calculated for the current period and the preceding one (clause 2 of Article 286 of the Tax Code of the Russian Federation).
Quarterly calculations are carried out at the end of each quarter of the year using the same approach as for monthly calculations. That is, the base is taken for all quarters from the beginning of the year, and the amount of tax payable for the last quarter is equal to the difference between its values calculated for the current reporting period and the one preceding it.
However, such a simple calculation option is not available to every taxpayer. It can only be used by those whose sales income for the period of time equal to four quarters preceding the quarter of calculation was not higher than 15 million rubles. on average for each of these quarters, as well as budgetary and autonomous institutions, non-profit and foreign organizations, participants in simple and investment partnerships (clause 3 of Article 286 of the Tax Code of the Russian Federation).
IMPORTANT! For 2021, this limit has been increased to 25 million rubles. on average for the quarter (law dated April 22, 2020 No. 121-FZ). That is, companies that meet the limit for the period from July 2021 to June 2021 may not transfer monthly advances starting with the payment for July 2020. In 2021, the previous limit of 15 million rubles will return.
Important! Recommendation from ConsultantPlus We recommend submitting a notification of the transition to making quarterly advance payments of income tax to the tax authority if in any quarter of 2021 the average sales revenue for the previous four quarters amounted to 25 million rubles. or less for each quarter. .
Other taxpayers who make quarterly calculations have to complicate the calculation procedure by taking the amount of tax calculated based on the results of work in the next quarter equal to the amount of advances subject to monthly (in the amount of 1/3 of the total amount) payment in the quarter following this period (clause 2 Article 286 of the Tax Code of the Russian Federation). Moreover, due to the fact that the timing of tax calculation based on the results of work for the 4th quarter does not make it possible to focus on its actual values, advances paid in the 1st quarter of the year are considered equal to those established for the last quarter of the previous year, i.e. in the amount actually due for 3 sq. income tax.
Accordingly, at the end of the quarter in which advances calculated according to a complicated algorithm were paid, to determine the amount of tax payable to the budget, it is necessary to take into account not only advances accrued for the previous reporting period, but also their amounts required to be paid for the last quarter of the next reporting period. At the same time, the legislator takes into account that taxable income may decrease, and advances in this case will be paid in excess.
