We fill out a profit tax return when closing a separate division

Consultation provided on March 23, 2015.

When closing separate divisions (groups of separate divisions) during the tax period, in the declarations for the reporting periods subsequent to the closure and the current tax period, line 031 of the income tax return indicates the tax base for the organization as a whole, excluding the tax base attributable to closed separate divisions (hereinafter referred to as OP). According to the dates of 08/28/2014 and 09/29/2014, monthly advance payments for the separate division being liquidated were withdrawn and at the same time payments for the organization without its separate divisions were increased by the same amounts. In subsequent periods, the tax base increased.

What reporting period is considered “subsequent to closure” if the separate division is closed in August 2014 - 9 months or a year?

Starting from the declaration for which reporting period, the tax base for the entire organization is calculated without taking into account the tax base attributable to a closed separate division?

How is the tax base distributed throughout the organization in the tax return for 9 months:

— the total base of the organization for 9 months is taken and divided into the parent organization and OP, including closed ones;

— the total base of the organization for 9 months is taken and divided into the parent organization and the remaining OPs;

— the total base of the organization is taken, reduced by the share attributable to closed OPs based on the results of the declaration for 6 months, and divided into the parent organization and the remaining OPs?

On this issue we take the following position:

The next reporting period after the closing of the reporting period in the situation under consideration for the purposes of applying the second paragraph of clause 10.2 of the Procedure for filling out a tax return for corporate income tax, approved by order of the Federal Tax Service of Russia dated March 22, 2012 N ММВ-7-3/ [email protected] , will be the reporting period 9 months of 2014.

In the situation under consideration, starting with the declaration for 9 months of 2014, the tax base for the organization as a whole will be determined without taking into account the tax base attributable to the liquidated enterprise.

When calculating tax liabilities for the first 9 months of 2014 in the situation under consideration, the tax base for the organization as a whole is subject to:

— reduction by the amount of the tax base remaining unchanged for liquidated divisions (defined in the declaration for the first half of the year, since the tax base for the next reporting period increased);

— the subsequent distribution of the tax base adjusted in this way between the parent organization and the remaining separate divisions.

Justification for the position:

General rules

According to clause 1.4 of the Procedure, an organization that includes separate divisions, at the end of each reporting and tax period, submits to the tax authority at its location a Declaration drawn up for the organization as a whole with the distribution of profits among separate divisions (Article 289 of the Tax Code of the Russian Federation) or for separate divisions located on the territory of one constituent entity of the Russian Federation, when paying income tax in accordance with the second paragraph of clause 2 of Art. 288 of the Tax Code of the Russian Federation (hereinafter referred to as a group of separate divisions).

To the tax authority at the location of the separate division, organizations submit a declaration, including the Title Page (Sheet 01), subsection 1.1 of Section 1 and subsection 1.2 of Section 1 (if monthly advance payments are made during the reporting (tax) periods), as well as calculation of the amount tax (Appendix No. 5 to Sheet 02), payable at the location of this separate division.

In accordance with clause 2.8 of the Procedure, if an organization decides to terminate the activities (closing) of its separate division, updated Declarations for the specified separate division, as well as Declarations for subsequent (after closure) reporting periods and the current tax period, are submitted to the tax authority at the location organization, and for an organization classified as the largest taxpayer - to the tax authority at the place of its registration as the largest taxpayer.

In this case, in the Title Sheet (Sheet 01), according to the details “at the location (accounting)”, the code “223” is indicated, and in the upper part of it the checkpoint is indicated, which was assigned to the organization by the tax authority at the location of the closed separate division.

In Section 1 of the above Declarations, the OKTMO code of the municipality on whose territory the closed, separate subdivision was located is indicated taking into account the provisions of clause 4.1 of the Procedure.

Thus, when deregistering a liquidated separate division before the expiration of the deadline for submitting a declaration for the reporting (tax) period, the declaration is submitted to the location and registration of the organization (its head office) with code 223.

What are the separate divisions?

According to Article 55 of the Civil Code, there are two types of OP:

• Representative office - located outside the location of the parent organization, represents its interests and protects them;
• Branch - also located outside the location of the “head”, performs the same functions as the parent organization or part thereof, incl. functions of representation.

From the point of view of Tax Code, an OP appears if an organization organizes jobs outside its permanent location for a period of more than a month. And it must be reported within a month from the date of creation (Message on form S-09-3-1). And it doesn’t matter whether the organization gave it any special powers, whether it was reflected in the constituent documents or not.

Examples of such “simple” separate units:

• You rent a section in a store and sell your goods there;
• You are engaged in outsourcing services, rent offices in different cities of the country, where employees are located who lead clients in this city (table, chair, employee - already OP);
• We bought/rented a plot of land, built a parking lot on it, where a watchman works;
• They set up a kiosk with baked goods;
• A service center was opened that was not located at the address of a household appliance store, etc.

Everything is of course conditional; give your division independent functions, appoint a manager, give it a name and approve a position on it, and it will no longer be a branch or representative office.

The line is sometimes so thin that the classification of a unit as a certain type has to be proven in court, see, for example, Resolution No. F09-8604/14 of the Arbitration Court of the Ural District dated 12/29/2014 or Resolution of the Arbitration Court of the West Siberian District dated May 30, 2021. in case No. A27-16080/2017.

The units are very different. Usually, if this is some kind of large division, for example, an entire store, then it may well have an appointed manager, have its own bank account, even an accountant. But it is not always the case. Often all the data from the OP flows to the head office and there the accounting department processes the documents and enters them into the database, and also prepares the reports itself.

It is clear that in this case the key point is correct document flow. The more organized it is, the more quickly the “head” receives the data necessary to prepare reports, even if the OP himself will submit them later. Let us remind you that a department may look like a consultant, lawyer, courier, or anyone else sitting alone in the office, or perhaps not alone, but a couple of employees will not make a difference.

A very simple solution - the responsible employee in the department scans all the documents and puts them in some folder or email box, from where the accountant, using a special program, “reads” them and automatically loads them into the 1C database. This saves the accountant of the parent company from a whole bunch of problems:

• Check whether such documents have already been loaded into the database (i.e., look for duplicates );
• Manually enter data (especially if there are a lot of receipts or invoices, i.e. a large number of different items, for example, your OPs are car services that constantly buy spare parts);
• Making arithmetic or other errors, typos - highly accurate recognition, even if the scan quality is low, the photo is not very good, the document is wrinkled, etc.;
• Scanning itself - this is done by each individual employee, which means that the accountant no longer needs to scan it when receiving the original , and the employee does not require any special skills (which is important if the department does not have an accountant who understands primary matters);
• Archiving - the scan will be linked to a document in the database and saved in an electronic archive; you can open it, view it, and add other documents, for example, an invoice.

As practice shows, setting up such document flow saves an accountant up to several hours a day. Plus - all documents are entered into the database in a timely manner, and reporting is more reliable.

The KNAP service is suitable for these purposes. All the necessary functions - recognition, loading and posting in the 1C database, electronic archive. There is an application on Android.

Try KNAP for free

Advance payments for a closed unit

The Federal Tax Service of Russia, in a letter dated July 12, 2010 No. 16-15/073317, indicated that if an organization decides to terminate the activities (closing) of its separate division, payment of advance payments for subsequent reporting periods and tax for the current tax period at the former location of this separate division no division is made.

Considering that income tax returns are compiled on an accrual basis from the beginning of the year, in order to correctly distribute profits across an organization without separate divisions and its separate divisions, the tax base for the organization as a whole for subsequent reporting periods and the current tax period, subject to distribution, is determined without taking into account the tax base of a closed separate division in the amount calculated and reflected in the declaration for the reporting period preceding the quarter (month) in which it was closed.

And in a letter dated February 24, 2009 No. 03-03-06/1/82, the Ministry of Finance of Russia explained that if a separate division is closed after one or two deadlines for paying monthly advance payments for the quarter in which this separate division is closed, then in the specified tax declarations for a liquidated separate division, monthly advance payments can be withdrawn only for unfulfilled payment deadlines and, at the same time, payments for the organization without the separate divisions included in it can be increased by the same amounts.

Thus, for a closed separate division, advance payments are made until the closure of such a division; all subsequent payments are made at the location of the parent organization.

For example, if a separate division is closed on August 13, 2015, the organization must submit an updated tax return for the first half of 2015 and adjust advance payments for August and September 2015.

The procedure for calculating and paying tax upon liquidation of a separate division

If an organization has decided to terminate the activities of its separate division, and the head has signed an order for its liquidation, then the tax authorities must be notified of the decision within 3 working days (clause 3.1, clause 2, article 23, clause 6, art. 6.1 Tax Code of the Russian Federation).

The application is submitted in form No. S-09-3-2 (approved by order of the Federal Tax Service of Russia dated 06/09/2011 No. ММВ-7-6 / [email protected] ) to the Federal Tax Service inspectorate with which the organization is registered at the location of the liquidated unit . In “1C: Accounting 8 CORP” (rev. 3.0), this form is available as part of 1C-Reporting (section Notifications - Separate divisions - Closing of separate divisions).

Within 10 days from the date of filing such an application (but not earlier than the end of the on-site tax audit, if one is carried out), the inspection is obliged to deregister the organization (clause 5 of Article 84 of the Tax Code of the Russian Federation). From this moment on, the separate division is considered liquidated.

If a responsible separate division is liquidated (through which income tax is paid and which submits an income tax return for a group of separate divisions located on the territory of one constituent entity of the Russian Federation), then a new responsible division must be selected and within 10 days after the end of the reporting period notify the tax authorities about this (clause 2 of Article 288 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986). The notification forms are given in the Appendices to the said letter.

The specifics of calculating and paying income tax by a taxpayer who has separate divisions are defined in Article 288 of the Tax Code of the Russian Federation. Let us recall that for the reporting (tax) period, the tax base for income tax is determined by the cumulative total for the organization as a whole, and then distributed between the parent organization and separate divisions in proportion to the share of each division, which is calculated on the basis of 2 indicators:

• the share of the residual value of depreciable property of this division in the residual value of depreciable property throughout the organization;
• the share of the average number of employees of a given division in the average number of employees of the entire organization, or the share of expenses for remuneration of employees of a given division in the total amount of expenses for remuneration of employees of the entire organization (in “1C: Accounting 8 KORP” only this option is supported).

At the same time, the rules for calculating and paying income tax upon liquidation of separate divisions are not explained in Article 288 of the Tax Code of the Russian Federation.

Let us turn to the procedure for filling out a tax return for corporate income tax (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). According to clauses 10.2 and 10.11 of the Procedure, when closing separate divisions during the tax period:

• in subsequent reporting and current tax periods after the closure, the tax base determined for the organization as a whole is reduced by the tax base attributable to closed separate divisions;
• the share of the tax base attributable to a closed separate division and its size are determined for the reporting period preceding the quarter in which the division was closed.

Thus, the last reporting period when the share of the tax base (profit share) for the liquidated division is determined is (letter of the Federal Tax Service of Russia dated October 1, 2009 No. 3-2-10 / [email protected] , Federal Tax Service of Russia for Moscow dated July 12, 2010 No. 16-15/073317):

• for quarterly reporting taxpayers - the quarter preceding the quarter in which the separate division was liquidated;
• for monthly reporting taxpayers - the period from the beginning of the year to the last day of the month preceding the month of liquidation of the separate division.

When closing a separate division, updated declarations, as well as declarations for subsequent (after closure) reporting periods and the current tax period for the specified separate division, are submitted to the tax authority at the location of the parent organization (clause 2.7 of the Procedure).

Is it necessary to determine the share of profit of a closed division?

Accountants often have a question: is it necessary to determine the share of profit for a closed separate division for the reporting (tax) period after the closure of the separate division itself?

Let's look at this issue.

In accordance with Art. 288 of the Tax Code of the Russian Federation, taxpayers - Russian organizations with separate divisions, calculate and pay advance payments to the federal budget, as well as tax amounts calculated based on the results of the tax period, at their location without distributing these amounts among separate divisions.

Payment of advance payments, as well as tax amounts subject to credit to the revenue side of the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, is made by taxpayers - Russian organizations at the location of the organization, as well as at the location of each of the separate divisions based on the share of profit attributable to these divisions . This share is determined as the arithmetic average of the share of the average number of employees (labor costs) and the share of the residual value of depreciable property of this division, respectively, in the average number of employees (labor costs) and the residual value of depreciable property, determined in accordance with paragraph. 1 tbsp. 257 of the Tax Code of the Russian Federation, for the taxpayer as a whole.

The Federal Tax Service of Russia in letter dated December 16, 2005 No. 02-4-12/ [email protected] came to the conclusion that in order to distribute the tax base between an organization and its separate divisions, the calculation of the share of the average number of employees and the share of the residual value of depreciable property is carried out without taking into account the indicated indicators for the liquidated separate division.

The Ministry of Finance of Russia in letter dated December 16, 2011 No. 03-05-05-01/97 indicated that the average value of property for tax purposes is determined based on the residual value of the property at the beginning of the first day of each month of the reporting period (that is, 00.00 hours). Consequently, if acquired fixed assets are reflected in accounting as part of fixed assets on March 1 of the current year, their residual value is included in the calculation when calculating the average value of property for the first quarter as of April 1 of the current year.

The Federal Tax Service of Russia for Moscow, in a letter dated December 25, 2006 No. 20-12/114976, indicated that “if one of the separate divisions of the organization is liquidated in the third quarter of 2006, the amounts of calculated advance payments for the fourth quarter of 2006 are distributed for payment to the appropriate budgets of the constituent entities of the Russian Federation at the location of the organization and its operating separate divisions.

When distributing the tax base between an organization and its operating separate divisions, the calculation of the share of the average number of employees and the share of the residual value of depreciable property is carried out without taking into account these indicators for the liquidated separate division.

Thus, it is no longer necessary to determine the share of profit for a closed separate division for the reporting period in which it was closed. For a closed division, the data calculated for the previous reporting period will remain.

For example, if a separate division is closed on August 13, 2015, there is no need to determine the share of the closed separate division in the income tax return for nine months; the data calculated in the declaration for the first half of 2015 will remain for it.

Fill out Appendix No. 5 to Sheet 02

Appendix No. 5 to Sheet 02 of the declaration is filled out by the taxpayer for an organization without separate divisions and for each separate division, including those closed in the current tax period, or a group of separate divisions located on the territory of one constituent entity of the Russian Federation. The number of calculations depends on the number of separate divisions or their groups (clause 10.1 of the Procedure).

In accordance with clause 10.2 of the Procedure when closing separate divisions (groups of separate divisions) during the tax period, in the declarations for the reporting periods following closure and the current tax period, line 031 indicates the tax base for the organization as a whole, excluding the tax base attributable to closed divisions. The difference between the indicators on lines 030 and 031 must correspond to the sum of the indicators on lines 050 of Appendix No. 5 to Sheet 02 of the Declaration with code “3” for the details “Calculation has been prepared” for closed separate divisions.

Line 040 indicates the share of the tax base for an organization without separate divisions and for each separate division or group of separate divisions, determined in the manner established by Art. 288 and 311 of the Tax Code of the Russian Federation.

The data in line 050 is determined by multiplying the indicator in line 030 (or line 031 if the organization has closed, separate divisions) by the data in line 040.

If the indicator on line 120 of Sheet 02 is zero, then, accordingly, on lines 030 and 050 of Appendix No. 5 to Sheet 02, zero (“0”) is also indicated.

Line 060 of Appendix No. 5 indicates the tax rates of the tax to be credited to the budgets of the constituent entities of the Russian Federation in which the organization and its separate divisions are located (clause 10.3 of the Procedure).

The indicators of line 070 are determined by multiplying the data of line 050 by line 060. The sum of lines 070 of Appendix No. 5 for the organization without its separate divisions and for each separate division (group of separate divisions) is transferred to line 200 of Sheet 02 (clauses 10.2-10.4 of the Procedure ).

According to clause 10.5 of the Procedure, line 080 for an organization without separate divisions included in it and for each separate division (group of separate divisions) indicates the amounts of accrued advance payments for the reporting (tax) period. Accrued amounts during the reporting (tax) period for an organization paying monthly advance payments no later than the 28th day of each month, with subsequent calculations in declarations for the corresponding reporting period, is the amount of calculated advance payments according to the declaration for the previous reporting period of the given tax period ( line 070 of Appendix No. 5 to Sheet 02) and the amount of monthly advance payments due no later than the 28th day of each month of the last quarter of the reporting period (line 120 of Appendix No. 5 to Sheet 02).

The amount of lines 080 of Appendix No. 5 to Sheet 02 of the Declaration must be equal to the amount reflected in line 230 of Sheet 02.

According to clause 10.7 of the Procedure for line 100 of Appendix No. 5 to Sheet 02 of the declaration, the declarations are filled out if the indicators of lines 070 exceed, respectively, the sum of the indicators of lines 080, 090. The amount of income tax subject to additional payment (line 100) is determined as the difference in lines 070 , 080 and 090.

If the indicator of lines 070 is less than the sum of the indicators of lines 080, 090, then the amount of income tax subject to reduction (line 110) is determined as the difference in the sum of lines 080 and 090 with line 070.

Line 120 of Appendix No. 5 to Sheet 02 of the declaration reflects monthly advance payments payable to the budget of the constituent entity of the Russian Federation in the quarter following the reporting period (clause 10.8 of the Procedure). The amount of the monthly advance payment for the organization as a whole (line 310 of Sheet 02) is distributed between the organization without separate divisions and each operating separate division (group of separate divisions) based on the shares of the tax base (%) given on line 040 of Appendix No. 5 to Sheet 02 of the declaration (amounts of monthly advance payments for the 2nd, 3rd and 4th quarters, respectively, based on the shares of the tax base for the 1st quarter, half year, nine months of the current tax period). Therefore, the indicator of line 120 is determined as the indicator of line 310 of Sheet 02, multiplied by the indicator of line 040 of Appendix No. 5 to Sheet 02 and divided by 100.

Calculation of income tax in “1C Accounting 8 CORP” (rev. 3.0)

Starting from version 3.0.52, 1C:Accounting 8 CORP (rev. 3.0) supports automatic calculation of income tax when deregistering separate divisions due to:

• moving - changing the address at which the activity is carried out;
• termination of the division's activities.

To reflect these events in the program, you should use the commands available from the Divisions directory element form (from the card of a separate division or branch) - see Fig. 1:

• Deregister;
• Register at the new address.

Rice. 1. Separate unit card

When calculating income tax and filling out the declaration, the requirements of clauses 2.7, 10.2 and 10.11 of the Procedure are taken into account.

The tax base has increased

Let's look at how the 1C: Accounting 8 CORP program, edition 3.0, automatically calculates profit shares and generates tax returns if one of the separate divisions is closed during the year.

Example 1

Since the separate division in St. Petersburg was liquidated in August 2021, the last reporting period for it will be the first half of 2021. Figure 2 shows a fragment of Appendix No. 5 to Sheet 02 of the income tax declaration (hereinafter referred to as the Declaration) for the first half of 2021, compiled for a separate division in St. Petersburg.

Rice. 2. Appendix No. 5 to Sheet 02 of the Declaration for a separate division in St. Petersburg for the six months

In July 2021, when carrying out the regulatory operation Calculation of income tax included in the processing of Closing the month, standard actions are performed in relation to each separate (including the head) division:

• the share of profit (share of the tax base) is automatically calculated based on labor costs and the residual value of depreciable property;
• based on the calculated share of profit, the tax base is determined;
• Based on the tax base and the tax rate established for a specific constituent entity of the Russian Federation, the amount of tax is calculated;
• Postings are generated in the context of budgets and inspections of the Federal Tax Service of Russia.

In August 2021, the separate division located in St. Petersburg will close.

Therefore, when performing the regulatory operation Calculation of income tax for August, in addition to standard actions with existing divisions, special actions are performed in relation to a closed separate division:

• the share of the tax base (profit share) is fixed in the amount calculated for the reporting period preceding the quarter in which the separate division was closed (clause 10.11 of the Procedure), that is, for the first half of 2021 (33.0256%). The specified share remains unchanged (“frozen”) until the end of the tax period, that is, until the end of 2021;
• the tax accrued for July is adjusted and fixed in the amount calculated for the first half of 2021 (RUB 21,412). The amount of accrued tax does not change until the end of the year, provided that the tax base for the organization as a whole does not decrease.

Starting from August 2021, in the reference calculation Distribution of profit according to the budgets of the constituent entities of the Russian Federation, the fixed share of the profit of a closed division is indicated separately - in the group Activities ceased (Fig. 3).

Rice. 3. Help-calculation of profit distribution according to budgets for September 2021

According to the calculation certificate, the share of the tax base (profit share) for operating divisions for 9 months of 2021 was:

• at the head office in Moscow - 93.2203%;
• for a separate division in Anapa - 6.7797%.

We will generate a set of tax returns for 9 months of 2021 in the 1C-Reporting service.

When creating a new version of the Income Tax Declaration report, the default title page sets the details of the head office (Moscow), namely:

• in the Submitted to the tax authority (code) field—indicate the code of the tax authority in which the head office is registered (7718);
• in the field at the location of the registration (code) - indicate the code: 214 (At the location of the Russian organization that is not the largest taxpayer).

The main sheets and indicators of the Declaration, including Appendix No. 5 to Sheet 02, are filled out automatically according to tax accounting data (Fill button).

The income tax declaration, which is submitted at the location of the head office, includes Appendix No. 5 to Sheet 02 in the amount of 3 pages, corresponding to the number of registrations with the Federal Tax Service from the beginning of the year (for the head office and 2 separate units, including closed ones).

Let us first consider how the program fills out Appendix No. 5 for a closed, separate division in St. Petersburg (Fig. 4).

Rice. 4. Appendix No. 5 to Sheet 02 of the Declaration for 9 months for a closed separate division

In the Calculation compiled (code) field, the value will be indicated: 3 - for a separate division closed during the current tax period. The following line indicators are filled in automatically:

• The tax base for the organization as a whole (line 030) is RUB 1,262,645;
• including without taking into account separate divisions closed during the current tax period (line 031) - RUB 1,136,695. This indicator corresponds to the difference between lines 030 for 9 months of 2017 and 050 for the first half of 2021 of Appendix No. 5 to Sheet 02 for a closed separate division (RUB 1,262,645 - RUB 125,950);
• Share of the tax base (%) (line 040) - 33.0256% (the fixed share of the tax base for a closed separate division corresponds to line 040 of Appendix No. 5 to Sheet 02 for the first half of 2021);
• Tax base based on share (line 050) - RUB 125,950. The difference between the indicators on lines 030 and 031 must correspond to the indicator on line 050 for a closed, separate division (clause 10.2 of the Procedure);
• Tax rate to the budget of a constituent entity of the Russian Federation (%) (line 060) - 17%;
• Tax amount (line 070) - 21,412 rubles. This indicator corresponds to the indicator in line 070 of Appendix No. 5 to Sheet 02 for the first half of 2021.

Line 080 (Tax accrued to the budget of a constituent entity of the Russian Federation) is filled in manually by the user - RUB 21,412. (line 070 of Appendix No. 5 to Sheet 02 for the first half of 2021). Under the conditions of Example 1, the amount of tax to be paid additionally (line indicator 100) is zero.

Appendix No. 5 to Sheet 02 Declarations drawn up for the head division and for a separate division in Anapa are filled out based on the tax base for the organization as a whole, excluding closed separate divisions and the share of the tax base calculated for 9 months. Figure 5 shows a fragment of Appendix No. 5 to Sheet 02 of the Declaration drawn up for the head unit. In the Calculation compiled (code) field, the value 1 will be indicated - for the organization without its separate divisions. The field assigning the obligation to pay tax to a separate division must be filled in manually (specify the value 1 - assigned).

Rice. 5. Appendix No. 5 to Sheet 02 of the Declaration drawn up within 9 months for the parent unit

The indicators of lines 030-070 are filled in automatically as follows:

Line 080 is filled in manually by the user and must correspond to the indicator in line 070 of Appendix No. 5 to Sheet 02 for the first half of 2021 for the parent division. Line 100 (Amount of tax to be paid additionally) is calculated automatically as the difference between lines 070 and 080.

Appendix No. 5 to Sheet 02 for a separate subdivision in Anapa is filled out in the same way.

Subsection 1.1 of Section 1 of the Declaration for the head unit will be automatically filled in according to the declaration data.

Line 010 of Subsection 1.1 of Section 1 indicates the OKTMO code of the municipality in whose territory the head office is located.

Now it is necessary to fill out declarations for separate divisions: active (Anapa) and closed (St. Petersburg).

When filling out a tax return, which is submitted at the location of a separate division in the city of Anapa, on the Title Page, the user must indicate the appropriate code of the tax authority, selecting it from the list of registrations, and the code for the place of submission of the declaration: 220 (At the location of the separate division of the Russian organization) .

By clicking the Fill button, the program will automatically generate a set of Declaration sheets for a separate subdivision in Anapa.

Appendix No. 5 to Sheet 02 is filled out similarly to the corresponding page of Appendix No. 5 to Sheet 02 of the Declaration, which is submitted at the location of the head unit.

Filling out an income tax return for a closed division has its own peculiarities.

When creating a new version of the Income Tax Declaration report on the title page, the user must perform the following sequence of actions:

• in the Submitted to the tax authority (code) field - indicate the code of the tax authority of the closed separate division by selecting it from the list of registrations (7801);
• in the field at the location of the accounting (code) - indicate the code: 223 (At the location (accounting) of the Russian organization when submitting a declaration for a closed separate division);
• confirm your actions (the Yes button) to the program warning (Attention! Before entering the filling mode for separate departments, all sections (sheets) of the report will be cleared. Continue the operation?).

As a result, the details on the Title Page (Sheet 01) of the Declaration are dynamically refilled and take on the following values ​​in accordance with clause 2.7 of the Procedure:

• in the field Submitted to the tax authority (code) - indicate the code of the tax authority of the head division (7718), where it is now necessary to submit a declaration for a closed separate division;
• in the checkpoint field - indicate the checkpoint of a closed separate subdivision (780132001).

By clicking the Fill button, the program will automatically generate a set of Declaration sheets for a closed, separate division.

Appendix No. 5 to Sheet 02 is filled out similarly to the corresponding page of Appendix No. 5 to Sheet 02 of the Declaration, which is submitted at the location of the head unit.

On line 010 of subsection 1.1 of Section 1, the 1C: Accounting 8 CORP program, edition 3.0, will indicate the OKTMO code of the municipality on the territory of which the closed, separate division was located (clause 4.1.4 of the Procedure).

The tax base has decreased

Practical situation

Now, having dealt with the main points, let’s consider the order of filling out the lines of Appendix No. 5 to Sheet 02 using a specific example.

Initial data

The separate division was closed on August 13, 2015.

Data for the first half of 2015 are shown in the table.

Table. Indicators of the organization for the first half of 2015

The amount of monthly advance payments payable in the quarter following the current reporting period to the budget of the constituent entity of the Russian Federation (line 310 of Sheet 02 for the half-year of 2015) 8880 rubles.

[150,000 rub. x 18% – (RUB 10,510 + RUB 7,610)].

Filling out the primary declaration for the six months

To make the changes clearer, let us first present the procedure for filling out Appendix No. 5 to Sheet 02 for the first half of 2015 for the head office of the organization and a separate division without taking into account the closure of a separate division. And then - the filling procedure taking into account the closed separate division.

Appendix No. 5 to Sheet 02 for a separate division (primary):

Line 030 - 150,000 rub.

Line 031 - not filled in.

Line 040 - 41.63%.

Line 050 - 62,445 rub. (RUB 150,000 x 41.63%).

Line 060 - 18%.

Line 070 - 11,240 rub. (RUB 62,445 x 18%);

Line 080 - 7610 rub. (line 070 of Appendix No. 5 to Sheet 02 for the first quarter of 2015 + line 120 of Appendix No. 5 to Sheet 02 for the first quarter of 2015).

Line 100 - 3630 rub. (page 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 - line 080 of Appendix No. 5 to Sheet 02 for the half-year of 2015).

Line 120 - 3697 rub. (line 310 of Sheet 02 for the half-year of 2015 x line 040 of Appendix No. 5 to Sheet 02 for the half-year of 2015: 100) (RUB 8,880 x 41.63: 100)

The remaining lines are not filled in.

Appendix No. 5 to Sheet 02 for the head office of the organization (primary):

Line 030 - 150,000 rub.

Line 031 - not filled in.

Line 040 - 58.37%.

Line 050 - 87,555 rub. (RUB 150,000 x 58.37%)

Line 060 - 18%.

Line 070 - 15,760 rub. (RUB 87,555 x 18%);

Line 080 - 10,510 rub. (line 070 of Appendix No. 5 to Sheet 02 for the first quarter of 2015 + line 120 of Appendix No. 5 to Sheet 02 for the first quarter of 2015).

Line 100 - 5250 rub. (line 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 - line 080 of Appendix No. 5 to Sheet 02 for the half-year of 2015).

Line 120 - 5183 rub. (line 310 of Sheet 02 for the half-year of 2015 x line 040 of Appendix No. 5 to Sheet 02 for the half-year of 2015: 100) (RUB 8,880 x 58.37%: 100).

The remaining lines are not filled in.

Filling out an updated declaration for the half-year

So, the separate division was closed on August 13, 2015. There is a need to submit an updated tax return for the first half of 2015 in order to adjust advance payments for August and September 2015.

When filling out an updated declaration for the first half of 2015, only line 120 will be subject to change.

For a separate division in line 120 of Appendix No. 5 to Sheet 02, the total amount of monthly advance payments was 3,747 rubles, therefore, the organization must transfer 1,249 rubles monthly.

In the updated tax return for a separate division, one monthly payment should be left on line 120.

Appendix No. 5 to Sheet 02 for a separate division (updated):

Line 030 - 150,000 rub.

Line 031 - not filled in.

Line 040 - 41.63%.

Line 050 - 62,445 (150,000 x 41.63%).

Line 060 - 18%.

Line 070 - 11,240 rub. (RUB 62,445 x 18%).

Line 080 - 7610 rub. (line 070 of Appendix No. 5 to Sheet 02 for the first quarter of 2015 + line 120 of Appendix No. 5 to Sheet 02 for the first quarter of 2015).

Line 100 - 3630 rub. (line 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 - line 080 of Appendix No. 5 to Sheet 02 for the half-year of 2015).

Line 120 - 1232 rub. (RUB 3,697: 3 months).

The remaining lines are not filled in.

Appendix No. 5 to Sheet 02 for the head office of the organization (updated):

Line 030 - 150,000 rub.

Line 031 - not filled in.

Line 040 - 58.37%.

Line 050 - 87,555 rub. (RUB 150,000 x 58.37%).

Line 060 - 18%.

Line 070 - 15,760 rub. (RUB 87,555 x 18%).

Line 080 - 10,510 rub. (line 070 of Appendix No. 5 to Sheet 02 for the first quarter of 2015 + line 120 of Appendix No. 5 to Sheet 02 for the first quarter of 2015)

Line 100 - 5250 rub. (line 070 of Appendix No. 5 to Sheet 02 for the half-year of 2015 - line 080 of Appendix No. 5 to Sheet 02 for the half-year of 2015).

Line 120 - 7648 rub. (5183 RUR + (3697 RUR – 1232 RUR).

The remaining lines are not filled in.