Each reporting period, Russian enterprises, as well as foreign representative offices of firms engaged in commercial activities on the territory of the Russian Federation, are required to pay income tax. The calculation of income tax is governed by Ch. 25 of the Tax Code of the Russian Federation.
Necessary
the amount of income tax
Instructions
Step 1
Submit your tax return no later than the 28th of the day the reporting period ends. The declaration is submitted, regardless of whether the company was engaged in activities or not. The declaration form was approved by the Ministry of Finance of Russia.
Step 2
Each declaration includes the indicators of the previous income tax declaration. Indicate the indicators in the appropriate columns - in each column, one indicator. Write down all indicators in rubles, round up the kopecks and convert them into rubles. If there is no information on one of the columns, put a dash.
Step 3
Fill out the tax return with a fountain pen or ballpoint pen filled with black or blue ink, you can also use a computer, but never fill out the tax return with a pencil or colored pens.
Step 4
If a mistake was made, cross it out and enter the correct value, then certify the corrected one with the signatures of officials and the seal of the organization. Errors cannot be corrected with a proofreader or in any other way other than the above On each page, indicate the identification number, the registration code, and the serial number of the page.
Step 5
Fill in Section 1 last, as it records the tax amounts that are paid to the budget. The first section of the income tax return is filled in by all organizations, regardless of the type of activity.
Step 6
Further, if your company pays income tax and advance payments, fill out subsection 1.1, if monthly advance payments - section 1.2, when paying income tax in the form of dividends - 1.3. In the fourth quarter, pay an advance income tax payment every month as the difference between the previous quarters divided by three.
Step 7
If you have an obligation to pay advance payments, then fulfill them even when you have an overpayment of income tax to the budget and reflect this in the declaration, regardless of the state of settlements with the budget.
