Often, having correctly made the calculations to fill out the declaration, some accountants make mistakes in filling out this document. It turns out that the total values for the tax return will be correct, and some indicators of the tax return are distorted. The result is a declaration with correct calculations of the tax base and the amount of calculated tax, but in the body of the declaration, erroneous data for some indicators distort the whole picture of the tax report. For the correct filling of the declaration, it is necessary to check the correctness of the completion of this document.
Necessary
- - Draft of the completed income tax return;
- - financial performance indicators for the reporting period;
- - calculator.
Instructions
Step 1
Start the check from sheet 02. Check the correspondence of lines 010, 020, 030 and 040 and the final lines of appendices No. 1, 2, 6 and 7 to sheet 2. Equality of these lists must be mandatory.
Step 2
Check the correctness of completing Appendix 1 to sheet 02. A common mistake in completing this appendix is that taxpayers do not describe in detail certain types of sales proceeds, and also mistakenly include them in lines for other types of proceeds.
Step 3
Check the correctness of filling out Appendix 2 to sheet 02. Pay attention to how losses are shown, which are taken into account in a special order. These indicators are calculated taking into account the specifics of activities for the current period. It should be borne in mind that depending on whether the company incurred losses or remained in profit, certain formulas for calculating indicators are applied, described in the procedure for completing the income tax return.
Step 4
Check if you have filled out Appendix 4 to Sheet 02 correctly. A common mistake in completing this Appendix is the incorrect calculation of the reduction in the amount of loss received in the previous tax period. Check the indicator on line 100, it should correspond to line 150 of sheet 2.
Step 5
Check the correctness of completing Appendix 7 to sheet 2. A common mistake in the calculations of this appendix is the incorrect definition of the allowance for doubtful debts. According to Art. 249 of the Tax Code of the Russian Federation, the amount of this reserve cannot exceed 10% of the proceeds. Determine the amount of the reserve and make a percentage calculation relative to the revenue.
