Updated declaration in 1C 8

Definition 1

A tax return is a document (both in written and electronic form) that contains information about income received over a certain period of time and discounts, as well as benefits that apply to this income.

The application is submitted by the taxpayer to the tax authorities within the specified time frame in accordance with the specified form. Based on this document, income is monitored for subsequent taxation.

According to the current legislation, the declaration is submitted by persons carrying out entrepreneurial activities without forming a legal entity. These include individual entrepreneurs (notaries, tutors, lawyers).

Note 1

The declaration is submitted even in the case of zero income based on the results of a specific billing period.

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The formation of a declaration in the 1C system is automated; you just need to correctly prepare the input data. First of all, it is necessary to correctly enter all the necessary parameters. It is not recommended to do wiring manually. This is dangerous because you need to enter a large amount of information, check it and not miss anything. Otherwise, errors may occur that are difficult to correct or even notice.

You also need to make sure that you “close” the month. Closing must be done at the end of each month of the billing period. You need to check all transactions for the current month and reconcile the balances based on the results of the transaction. If everything is good, they should be zero. It is recommended to do such checks throughout the entire period before filing the declaration, so that later you do not have errors on the last day that urgently need to be corrected.

In 1C 8, the declaration is generated using the “Fill” button in the “Reports” section. All routine work is done for you. All you need to do is fill in all the data correctly before performing the operation.

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Immediately after creating the declaration, you need to check the amount of expenses (starting from the second sheet). Also, after generating the declaration, you need built-in functions for verification. You can find them in the special “Check” menu.

Once you have checked everything and are sure that the declaration is filled out correctly, you can send it to the tax office. It is very important to do it on time so as not to violate the specified deadlines.

When is an updated declaration needed?

Sometimes it happens that after submitting a tax return, an accountant finds an error in the calculations and thus it turns out that the tax was calculated incorrectly.
What to do in this situation? The answer is obvious: it is necessary to correct the accounts and recalculate the tax. If the tax amount turns out to be underestimated, the accountant is obliged to submit an updated declaration (paragraph 1, clause 1, article 81 of the Tax Code of the Russian Federation). If the error did not lead to a tax reduction, then you can do without clarification. Here, the right to choose remains with the organization (paragraph 2, paragraph 1, article 81 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated September 27, 2017 No. 03-02-07/1/62596). The adjusted declaration reflects the amount of tax calculated taking into account changes that have occurred or an error discovered. The results of tax audits carried out during the period of submission of the clarification should not affect the calculation of the tax base and the tax amount itself (subclause 2, clause 3.2 of the procedure for filling out an income tax return, approved by order of the Federal Tax Service dated September 23, 2019 No. ММВ-7-3/ [email protected] , below is the order).

Important! The income tax return for 2021 is submitted using a new form. Comments and a sample from ConsultantPlus will help you fill it out. Trial access to the system can be obtained for free.

Tax officials have published a list of errors in the VAT return

Tax officials have compiled a list of mistakes that taxpayers make when filling out a VAT return. In addition, the department made recommendations to correct these shortcomings.

Error	Solution
When deducting VAT on goods declarations, the transaction type code and DT number were entered incorrectly	Submit the “clarification” (operation type code 20, DT number). Another option is to submit clarifications with corrections
The sales book contains transaction type code 26 for transactions with counterparties who pay VAT	The seller needs to submit a “clarification” (replace the transaction type code from 26 to 01). He also has the right to submit explanations taking into account these adjustments
When restoring VAT on advances, the numbers and dates of invoices are indicated incorrectly	Submit a “clarification”, and the number and date of the invoice must correspond to the number and date of the previously calculated invoice. Instead of “clarification”, you can submit explanations
When VAT is partially accepted for deduction, the purchase price is incorrectly reflected	Provide a “clarification” in which the purchase price will correspond to this indicator in the invoice, that is, if VAT is partially accepted for deduction, the purchase price remains unchanged. Or you can submit clarifications with corrections

Information from the website of the Federal Tax Service of the Russian Federation dated March 23, 2019 (Internet site of the Federal Tax Service of the Russian Federation)

What are the consequences of submitting an updated declaration?

You should always remember that following the submission of an updated declaration with a reduced tax amount, tax authorities can conduct an on-site tax audit for the updated tax period, and they can do this even if this period has already been audited (paragraph 6, paragraph 10, article 89 of the Tax Code RF).

Before submitting an updated declaration (if the accountant initially underestimated the tax amount), the company will need to pay additional tax to the budget and, in addition, pay penalties. An organization can avoid a fine if:

Will have time to submit an updated declaration before the deadline for filing the primary one (clause 2 of Article 81 of the Tax Code of the Russian Federation).
The deadline for paying the tax has not expired and the organization submitted an update before it learned about the discovery of errors by the tax authorities or the appointment of an on-site tax audit (clause 3 of Article 81 of the Tax Code of the Russian Federation).
The updated declaration was submitted after the tax payment deadline had expired, but before the company learned that the tax authority had discovered errors or scheduled an on-site tax audit. In this case, you need to pay the arrears and penalties before submitting the updated declaration (subclause 1, clause 4, article 81 of the Tax Code of the Russian Federation).

Penalty Calculator will help you calculate penalties .

The deadline for paying the tax has expired, and the updated declaration was submitted after an on-site inspection, the results of which did not reveal any errors or distortions of information (subclause 2, clause 4, article 81 of the Tax Code of the Russian Federation).

The tax agent can also avoid liability under Art. 123 of the Tax Code of the Russian Federation, subject to compliance with the above conditions (paragraph 3, clause 6, article 81 of the Tax Code of the Russian Federation).

The updated declaration is submitted in the form that was in force in the adjusted tax period (clause 5 of Article 81 of the Tax Code of the Russian Federation).

The current income tax return form, as well as the form for submitting an update for previous periods, can be found here.

In what form should explanations for declarations and calculations be provided?

If, during a desk audit, tax officials find errors or inconsistencies in the submitted reports, they have the right to request clarification from the taxpayer. The person being inspected has 5 days to provide explanations or correct previously submitted forms.

If inaccuracies are found by inspectors in the declaration of profit, property or transport, as well as personal income tax reporting, then explanations can be submitted in any form (on paper or according to the TKS). But if the tax office is dissatisfied with the VAT return, then you need to communicate with the Federal Tax Service exclusively in virtual form according to the format established by the Federal Tax Service of the Russian Federation. Otherwise, explanations will be considered not provided and a fine will follow.

Letter of the Federal Tax Service of the Russian Federation dated January 11, 2018 No. AS-4-15/ [email protected]

Editor's note:

Let us recall that the central office of the Federal Tax Service of the Russian Federation, in its decision on a taxpayer’s complaint, argued that the local Federal Tax Service Inspectorate must accept VAT explanations in any electronic form, but they do not necessarily have to comply with the format.

After the clarification was submitted, the organization ceased to exist

After the reorganization of the enterprise, the updated declaration is submitted by its legal successor at the place of its registration or at the place of registration as the largest taxpayer (clause 2.6 of the procedure).

In this case, on the title page of the updated declaration submitted by the successor, the TIN and KPP of the successor organization and its name must be indicated, and the TIN and KPP of the reorganized organization (its separate division) must be indicated on separate lines.

In section 1 of the updated declaration submitted by the successor for the reorganized organization (its separate division), OKTMO is indicated at the location of the latter (clause 4.5 of the procedure).

If a company moves and changes its address, then the clarification will need to be submitted to the tax authority with which it will be registered, but the OKTMO code is indicated the same as in the initial declaration (letter of the Federal Tax Service of Russia for Moscow dated October 30, 2008 No. 20-12/101962).

It is necessary to note that all explanations from officials were given at the time when the OKATO code was applied. In connection with the replacement of the OKATO code with the OKTMO code, it must be assumed that all the above conclusions have not lost their relevance at the present time.

You also need to keep in mind that if an organization or its OP changes its location and pays taxes or advances during the year to the budgets of different constituent entities of the Russian Federation, the corresponding number of pages of subsections 1.1 and 1.2 of Section 1 can be presented as part of the clarification.

For example, if the address is changed on August 1, in the updated declaration for the half-year, the amount of additional payment (reduction) of the advance for the half-year and the monthly advance payment due “no later than July 28” are indicated in subsections 1.1 and 1.2 of Section 1 with the OKTMO code at the old location. On a separate page of subsection 1.2 of Section 1 with the new OKTMO code, the amounts of advances with payment deadlines “no later than August 28” and “no later than September 28” are given.

This is stated in paragraph 4.6 of the order.

When moving a unit, in the clarification, fill in the details “TIN/KPP of the (closed) separate subdivision that has changed the powers”, indicating here the old checkpoint of the separate unit (clause 2.8 of the procedure).

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The organization has/had separate divisions

If the OP continues to work, the update is submitted to the same place where the initial declaration was submitted.

If a division is closed, updated declarations for it, as well as declarations for subsequent (after closure) reporting periods and the current tax period, are submitted to the Federal Tax Service at the location of the organization or at the place of its registration as the largest taxpayer (clause 2.6 of the procedure).

In this case, the title page indicates code 223 and the checkpoint at the location of the organization (the largest taxpayer), and in the details “TIN/KPP of the (closed) separate unit that changed the powers” - the checkpoint of the closed separate unit (clause 2.7 of the procedure).

If separate divisions of an organization switch to paying tax through a responsible division (parent organization), then an updated declaration must be submitted at the place of registration of the latter (letter of the Federal Tax Service of Russia dated June 30, 2006 No. GV-6-02/664).

If the OP was responsible, and then ceased to be so, according to the details “TIN/KPP of the (closed) separate unit that changed the powers”, you need to indicate the checkpoint at the location of the former responsible separate unit (clause 2.8 of the procedure).

If you forgot to include a number of invoices in your declaration, be sure to submit a “clarification”

As part of a desk audit, the legal entity received from the Federal Tax Service a request to provide explanations for the VAT return. When analyzing the received document, it turned out that a number of invoices were not included in the sales book and, as a result, fell out of the submitted declaration.

Referring to the norms of the Tax Code that understatement of the tax amount entails the need to submit adjusted reports, the fiscal officials explained: this fact obliges firms to make corrections when submitting an updated VAT form to the Federal Tax Service.

Letter of the Federal Tax Service of the Russian Federation dated May 21, 2018 No. ED-4-15/ [email protected]

Results

The obligation to submit an updated declaration arises only if the taxpayer independently discovers non-payment of tax. In the case of separate divisions, when changing the address or reorganization, there are specifics associated with the procedure for reflecting OKTMO, KPP in the updated declarations, as well as the place of their submission. By following certain rules, when submitting an amendment with an increase in the amount of tax, you can avoid liability under Art. 120, 122 Tax Code of the Russian Federation. However, it must be taken into account that its submission may entail an on-site tax audit.

Read about the specifics of generating updated declarations for other taxes in the following articles:

“How to make an updated VAT return in 2021”;
“Features of the updated tax return 3-NDFL”;
“How to submit an updated tax return under the simplified tax system?”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

A declaration with errors is not a reason to refuse its acceptance

The inspectorate refused to accept the VAT return. The document contains errors.

The company went to court to protect its rights. The arbitrators supported the taxpayer. The fact is that the administrative regulations of the Federal Tax Service of the Russian Federation contain a closed list of reasons why fiscal officials have the right not to accept tax reporting. These include:

the report was not submitted in the prescribed form;
there is no signature of the manager;
There are no required details.

The Federal Tax Service was unable to prove that the submitted VAT form contained these flaws. In this regard, the refusal to admit her was declared unlawful by the court.

The court rejected the tax authorities’ argument that the taxpayer is unscrupulous and the VAT report contains unreliable data.

Resolution of the Arbitration Court of the West Siberian District dated July 25, 2018 No. F04-2962/2018