Tax agents are businesses that pay VAT for another organization. Sometimes there are questions related to the filing of a tax return by tax agents. In general, drawing up a tax return does not cause great complications for an accountant, but if you have recently become a tax agent, then you will surely have some questions. How can a tax agent fill out a declaration correctly?
Necessary
- - tax return form;
- - documents on the activities of the enterprise;
- - calculator.
Instructions
Step 1
Take the VAT return form. You should fill in only the title page and section No. 2 "The amount of tax payable to the budget, according to the tax agent." Section No. 2 is filled in separately for each foreign partner. There are three transactions for which a firm - a tax agent needs to report on VAT, namely:
- buying goods or services from foreign persons or renting something from the state;
- sale of confiscated, ownerless property or property of a foreign company or person;
- exclusion from the register or entering into the register of ships.
Step 2
Line 010 - display the checkpoint of a foreign organization. Line 020 - indicate the name of the foreign organization or person for which you pay tax.
Step 3
In line 030, indicate the TIN of the foreign organization. If it is absent, put a dash. TIN is not indicated in the following situations:
- if the product (service) was purchased from a foreign person who has not been registered with the tax inspection of the Russian Federation;
- if there was a sale of property suitable for the category of "ownerless" or "confiscated";
- if the sale of property belonging to foreign persons took place through an agreement with an intermediary;
- if the ship was excluded or not included in the Russian International Register of Ships within the specified time frame.
Step 4
In lines 040 and 050, respectively, indicate the KBK for the transfer of tax, OKATO, assigned to you. Line 070 is for the opcode. Each operation has its own code, in accordance with the current "Procedure for filling out a VAT return" and its Appendix No. 1. Fill in lines 060-100 based on the purpose. The amount of tax charges is indicated there.
