The procedure for filling out the income tax return.

beauty and health

Updated:

This program will be implemented by companies that have added stability, adopted the maximum permissible rules for it before recovery and began to use it exclusively to carry out operations without giving up.

Addendum 1 to Section 3 of the declaration shall be placed once per river (at the same time as the declaration for the remaining quarter of the calendar year) for a period of 10 years, starting with the date in which depreciation of the non-russiness object began, according to the assigned data for the upcoming calendar events.

The maximum permissible limits for such a lane are subject to special rules.

It is expanding both for any object of infraredness (except for wind, sea and inland navigation vessels, and space objects), and for the amount of maximum permissible value provided to the company by contractors At the hour of registration and registration by the company at the hour of expropriation building and installation work for safe living.

It is necessary to pay attention not only to the added (improved) object of hearinglessness, but also to be involved in operations that do not fall short of reconstruction or modernization (clause 6 of Article 171 of the Tax Code RF.
The renewal is extended by the donation, before being accepted before the recovery, if the homeless person was to be victorious in the operations:
which do not allow for submission or exemption from submission;

not known implementation;

The place of implementation of which is not known to Russia.
The transfer of operations that are not subject to the MDV is specified in Article 149 of the Tax Code.
Before them, zokrem, bring:
servants from assignments at the disposal of living quarters;
services that are provided at Russian airports for the maintenance of aircraft;
services from a position in a penny form;
sales of medical goods for overflow, approved by the Order of the Russian Federation;

sales of products of folk art crafts, according to the regulations established by the Regulations of the Russian Federation;

sales of living quarters, living quarters, and also their chalets;

since the firm has been using it for at least 15 years.
And the MDV axis behind the data points for reconstruction and modernization will have to be updated, since at the time of the beginning of the work more than 15 years have passed since the beginning of the operation of the facility;

since the inviolability is completely absorbed (according to the data of the subsurface).

Renew the supply of traces of the skin calendar fate over a period of ten rocks.

As a result of the 10-point term, the trace begins with the date of the beginning of the depreciation charge behind the main jacket in the sub-structure.

In view of the prospects for reconstruction and modernization, this term comes from the fate that has begun to charge up depreciation due to the changed property of the object.

Over the course of 10 days, at the end of the skin calendar period, it is necessary to renew 1/10 of the amount of MDV previously taken before treatment.

An additional charge will be made for non-rusting objects, for which depreciation is charged, starting from the 1st of June 2006.

For skin problems, updating the maximum permissible dose with modernization and reconstruction requires replenishment of the supplement.

The supplement is added and submitted before the supply inspection, especially for the pouches.

This is the line set for filing a declaration with the maximum allowance for the fourth quarter of the dawn of fate (until the 25th day of the dawn of doom).

In row 010, enter the name of the indestructibility object.

In order 020, enter the actual address of the local location of the non-rumovic facility.

Here write down the postal code and address of the object, as well as the code of the subject of the Russian Federation, which is taken from Appendix No. 2 to the Procedure for filling out the declaration.

Row 080 will be like this.

If you fill out the supplement first, in column 1 (first row) indicate the river in which, due to the indestructibility, they began to add depreciation to the deposit form.

Further behind rows 2, 3, 4, then rows 080 are pushing forward the development of depreciation and their growth.

For example, the company bought non-rusting materials, for which it accepted the maximum allowance until recovery and began to increase depreciation for the 2016 year.

In 2017, more and more objects of non-deafness have become eligible for operations that are not subject to MDV.
The company may renew part of the contribution previously accepted before the recovery, and issue the supplements on the subject of inviolability before the declaration.

In the supplement to the declaration for 2017, row 080 (first row) will include:

In 2017, more and more objects of non-deafness have become eligible for operations that are not subject to MDV.
for the first row - 2016;
in the other row – year 2017.

In addition for the 2018 period, row 080 will include:

In 2017, more and more objects of non-deafness have become eligible for operations that are not subject to MDV.
for the first row - 2016;
in the other row - 2017;
for the third row - 2018 year.

In addition for the 2019 period, row 080 will include:

for the third row - 2018;

for the fourth row - 2019 year.

In column 2 of row 080, enter the date of the beginning of non-rukhoma for operations that are not subject to the MDV, in the calendar rotation for which you are adding supplement No. ій, then in columns 2 - 4 Add dashes to row 080.

In column 3, next to row 080, you can see the part of the goods (work, services), mine rights that are not subject to the maximum allowance, at the outer gates of the goods.

The part is specified in the hundreds and rounded up to one decimal place after the coma.

The amount of maximum allowance that extends the renewal and payment to the budget of the person for which you are adding supplement No. 1, fill it out in the 4th row column 080. Get it this way: 1/10 of the amount assigned to the 070 row, multiply by the value shown in the 3rd row 080 for the calendar year for which you add supplement No. 1, then divide by 100.

Beginning with 2017, “Aktiva” urgently needs, over a period of 10 years, to renew Addendum No. 1 for updating the maximum permissible value for the first time in the workshop.

The amount of the contribution for renewal is insured at a maximum permissible value of 320,000 krb.

(RUB 3,200,000: 10 rocks).

In the spring of 2019, “Aktiv” carried out reconstruction, and its expenses amounted to 4,800,000 rubles.

(The maximum permissible limit is 800,000 rubles.)

The investment was increased by the amount of donations for reconstruction.

With the fall of leaves in 2019, depreciation for the new changed season began to be charged.
Beginning with 2019, “Aktiv” urgently needs to replenish supplementary supplement No. 1 over a period of 10 years to update the maximum permissible limit (PDV) in order to spend money on the reconstruction of the building.

The amount of the contribution for renewal is insured at a maximum permissible value of 80,000 krb.

(RUB 800,000: 10 rocks).
Thus, from 2019 to the “Active” rock, we will reserve two addendums No. 1 to section 3.

It is acceptable that the revenue from the sale of products (without MPE) included:

2017
for products covered by the maximum permissible value, - 42,000,000 rubles.

(40% from the foreign sum);

for products not subject to maximum permissible limits, - 63,000,000 rubles.

(60% from the foreign sum);

This is a richly shaped form, so you will need to replace it in just a few sections.

This is the title page, section 1.1, sheet 02, which contains the main structure of the contribution, as well as supplements No. 1 and No. 2, which reveal the income and expenses - within the framework of sales and sales.

All listed sheets can be processed, including the completed zero declaration for the 2017 income of the year and interim financial periods.

Other submissions to the form section of the declaration must be completed and submitted to the Federal Tax Service, only if the company has small routine operations or other data is required for presentation.

It is necessary to say that the income tax declaration form has been approved - this is a universal form, which is called, for all types of life.

Thus, sheet 06 is supposed to be filled in by non-state pension funds.

Arkush 07 purposes for the development of commitment to funds for purposeful financing.

It can be completed with a hand-made appearance or with an additional paper pen with black, purple or blue ink.

Declarations for the skin of the arkush are drawn up on the okrem arkush.

Correcting any blemishes is not the responsibility of the authorized person.

Textual data, for example, the name of the organization or the nickname of the director, will be remembered by great writers.

The skin may have more than one digit or letter - otherwise, errors may occur when processing a call to the Federal Tax Service.

Filling out the tax return with the income tax transfers the current moment.

The payment will be repaid in an accrual increment, for example, for 1 quarter, up to 9 months.

So, in every upcoming declaration, it will continue to include data on income and expenses for the previous financial period.

It is important for you to correctly make sure that you have made the necessary payments before the advance payments for the tax are due.

The procedure for filling out the income declaration is transferred, so that the sum of advances for the current period, which passes the period for which the form is being filled out, is displayed in the drains 210-230 of Sheet 02 of the name and allows you to track the correlation of the values. and declarations for different periods of history.

So, for example, when filling out a declaration with a tax on income, a company that pays a tax on funds for a quarter, assigns in rows 210-230 of the declaration the amount of the calculated tax, assigned in rows 180-200 in the first quarter.

An organization that is insured against a budget based on the income actually withdrawn, also displays in these rows the amount of calculated advance payments from the declaration for the previous financial period, only in this There will be a sound, which is being served.

Regular reporting of the EDV requires the accountant to pay special attention to the precise procedure for filling out all rows of the declaration.

Incorrectly entered codes or violation of control connections is the reason for the dismissal of the call, a desk audit, or a referral to the administrative/submission department.

FILES

Regulations for reporting information

Subject to proper tax legislation, all declarations of the maximum permissible limit are issued via TKS channels in accordance with the obligatory procedure.

During the process of forming the document, you must follow the changes that the Ministry of Finance must make to the electronic format of the document. To correctly submit the declaration, please use the latest version of the report.

The VAT payer and the tax agent are given 25 days after the end of the quarter.

Please respect:

The alternative paper version of the declaration with PDV is only allowed for those subjects of government activity, such as a tax on a legal basis or not recognized by PDV payers and outside the category of taxable agents.
Warehouse declaration

The quarterly declaration with maximum allowance contains two sections, obligatory until complete:

head (title page);
the amount of maximum permissible value, which extends payments to the budget/return to the budget.
A written document with a simpler design option (Title and Section 1 with dashes) is submitted in the following formats:
valid during the pre-war period of government operations, which do not imply compliance with the MPE;
conducting activities outside Russian territory;

the presence of production/commodity operations during the final period of the transaction – if for the residual trade it is necessary to work over time;

the subject of commercial activity is subject to special supply regimes (USGN, UTII, PSN, USNO);

At the hour, an invoice will be issued with the tax paid by the tax payer, released under the MDV. In case of obvious changes of mind, the amounts of implementation of the types of activities that are used are indicated in section 7 of the declaration.

For supply subjects who conduct business under the established MPE, it is obligatory to fill out all sections of the declaration, which may include various digital displays: Section 2

– calculation of the MDV amount for organizations/IPs, which indicates the status of filing agents; Section 3

– amounts of sales that fall under the scope of supply; Divided 4,5,6

- vikorystavuyutsya for the evidence of government operations behind a zero tax rate or not to confirm the status of “zero workers”; include information from the purchase book, the sales book and the journal of issued invoices and will be filled in by all payers of the VAT, so as to maintain the tax collection system.

Completion of sections of the declaration

The relevant regulation with the EDV may be consistent with the instructions of the Ministry of Finance and the Federal Tax Service, laid down in order No. ММВ-7-3/558 dated 10/29/2014.

Title page

The procedure for filling out the head sheet of the declaration with EDV does not differ from the rules established for all types of information up to the FNP:

Data about the payer's IPN and checkpoint are written at the top of the sheet and are not included in the information on the registration documents;
The filing period is designated by codes adopted for filing purposes.
Decryption of codes is indicated in Addendum No. 3 to the Instructions for completing the Declaration.
Submission inspection code - the declaration is submitted to the Federal Tax Service department, where the registration payer is.
Accurate information about all codes of territorial filing authorities is available on the FNP website.
The name of the subject of the enterprise activity exactly corresponds to the names of the designations in the installation documentation.

Code KVED – the main type of activity is written on the title page behind the statistical code.

Indication of values in the information sheet of Rosstat and at the register of ЄDRUL.

Contact phone number, number of completed and transferred documents, declarations and supplements.

The title page bears the signature of the payer's representative and the date of issue. On the right side of the sheet there is a space for recording the authorized person of the filing service, which is confirmed. Section 1

Section 1 is a sub-section, in which the PDV payer informs about the amounts that require payment and compliance with the results of the accounting/tax area and information from section 3 of the declaration. In Arkusha, the territorial coverage code (OKTMO) must be indicated, where the tax payer carries out the activity and is transferred to the region.

U It will be remembered only because the tax invoice is issued by the tax payer, issued under the PDV.

In rows 040 and 050 Slide to record the amount received from the tax deduction.

At the hour, an invoice will be issued with the tax paid by the tax payer, released under the MDV.

If the result of the refund is positive, then the amount of MDV before payment is recorded in line 040, and the result is recorded in line 050 and contributes to the withdrawal from the budget.

This section is responsible for the presence of subcutaneous agents from the skin organs, so that such a stench may detract from this status.

There may be foreign partners who do not pay the maximum allowance, landlords and sellers of the municipal lane. For each counterparty, the following page is filled in, section 2, where its name, IPN (if obvious), BCC and transaction code are clearly indicated. When reselling confiscated goods or conducting trade transactions with foreign partners, filing agents will troki 080-100 Section 2 – the amount of the increase and the amount that was received as an advance payment. The pouch, which facilitates payment by the deposit agent, appears in row 060

For supply subjects who conduct business under the established MPE, it is obligatory to fill out all sections of the declaration, which may include various digital displays:

with the description of the values \u200b\u200bindicated at the steps

rows – 080 and 090 . The amount of tax collection from realized advances (p. 100) will change the final amount of MDV.
The main section of the information about the VAT, in which tax payers work on the tax structure, which facilitates payment / compliance with the rates set by law, requires the greatest amount of power from accountants. The sequential completion of the rows of the section looks like this:
U side 010-040
The amount of revenue from (according to expansion) subdivided, apparently, according to the stoked subsoil and deductible rates is determined.– in the column “Donation base” in this row, put the amount of all penny expenses that were included in the future supply cabinet.

The PDV amount is insured at a rate of 18/118 and 10/110, depending on the type of goods/services/work.

If the implementation takes place within 5 days after the prepayment “falls” into the payroll account, then this amount is not included in the declaration as a withdrawal of the advance payment. In section 3, it is necessary to enter the amount of maximum permissible value, which is consistent with clause 3 of Article 170 of the PC, which must be updated in the tax form.

There is a sum that was previously declared as a contribution to the recovery at the police stations - a special regime, a contribution to the MDV.

Updated donation amounts are generally collected from the parties. 080, with specification in the rows 090 and 100. In rows 105-109

Data is collected on the adjustment of MPE amounts throughout the reporting period.
This may result in a reduced tax rate, an illegal transaction being carried out before non-compliance, or the impossibility of confirming a zero rate.
The total value of the corrected MDV is indicated in row 110 and is the sum of all indicators displayed in column 5 rows 010-080, 105-109.
The final figure for the filing may be equal to the amount of the maximum per capita income in the book of sales based on the sum of the turnover for the current quarter.
Rows 120-190
(column 3) dedicated to health care, call for the amount of maximum allowance before payment:

The result of the folded sum from all legal bases is recorded in row 190, and rows 200 and 210 are included in the arithmetic operations between rows 110 gr.5 and 190 gr.3.

If the result obtained from the calculated maximum allowance for recovery is positive, then the value shown in row 200 is calculated as the maximum allowance before payment.

In another case, if the size of the insurance exceeds the insured amount of MDV, then fill in the amount of 210 UAH.

3, which is the maximum permissible limit before exiting.
Displayed in rows 200 and 210 in section 3, spend the duty tax up to rows 040-050 in section 1.

The declaration with EDV has been filled in with two additional items up to section 3. These forms will be filled in:

For the main reasons, what should be considered in non-compliance with the maximum legal limit of activity.

The mind is important - the donation from these assets was previously accepted before recovery and is now subject to renewal for 10 rubles. The add-on displays individually the type of OS, the date of commissioning, and the amount accepted before it was transferred to the current market.
This program may be filled in with the declaration for the 4th quarter. For foreign companies that operate in the Russian Federation through official representative offices/subsidiaries.
Sections 4, 5, 6 The designated divisions are required to fill out the balance with these payers, as they assert their right to a zero rate of PDV.

The difference between the sections lies in several nuances:

– amounts of sales that fall under the scope of supply;

This list of instructions for the transfer of records of the operations that took place in the famous quarter since then.

149 clause 2 of the Tax Code of the Russian Federation, amended as part of the adoption of the maximum permissible limit.

All documented commercial activities are grouped by codes, which are indicated in Appendix No. 1 to the instructions.

It is necessary to complete only one mind - the finished product or the finished work will be of a satisfactory nature and will be completed in 6 calendar months.

Sections 8, 9 Recently, sections have appeared to transfer deposits prior to the declaration of statements, reinsurance from the book of sales/book of purchases for the reporting period. In order for the fiscal authorities to be able to automatically carry out a desk audit, these records indicate all the counterparties who have “trailed” the tax registers with the MDV.

Behind the regulations sections 8 and 9

Next, open information about postal workers and buyers (IPN, checkpoint), details of received or other invoices, specifications of goods/services, amount of revenue and the specified maximum permissible value.

Important:

Electronic reporting modules make it possible to verify these sections 8 and 9 with counterparties before submitting a declaration.

Otherwise, if there is inconsistency in the data during cross-checking with the Federal Tax Service, amounts before recovery that do not correspond to the postal owner’s sales books may be excluded from the breakdown and the amount of MDV until payment increases.
When correcting data before previously declared invoices, the tax payer must formulate addenda to sections 8 and 9.
Section 10, 11

rows – 080 and 090 These sheets have a specific character and facilitate the design of business entities in several categories: commissioners and agents who work for the benefit of third parties;

individuals who provide forwarding services;

forget-me-not enterprises. sections 10-11 The guilty ones were re-insurance of records from the journal of withdrawals and presentations of invoices from sums of maximum permissible value and subject to turnover.

Section 12 A list of instructions for inclusion before the declaration by payers of taxes that may be exempt from the PDV. Replenishment criterion

Operations that are not subject to the tax (Article 149 of the Tax Code of the Russian Federation);

Operations involving the production and (or) sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation);

Operations that are subject to stagnation are subject to a special feeding mode;

Operations that are carried out by tax payers, subject to obligatory obligations and payment of PDV, are subject to Art.

145, 145.1 Tax Code of the Russian Federation;

Operations that are not recognized by the object of supply in accordance with clause 2 of Art.

146 of the Tax Code of the Russian Federation.

In case of this renewal, the amount of the tax must be submitted to the tax payer:

Before the contractors carry out major maintenance work on the non-rusting facilities (main assets);

Upon the arrival of an indestructible mine (for example, windy, sea and inland navigation vessels, as well as space objects);

At the hour of adding other goods (works, services) for the construction and installation work; The payer calculates the amount of maximum allowance per hour for the collection of labor and installation work for the supply of moisture.

Vinyatkom

є main features:

Everything is completely amortized;

- (or) from the moment these taxes were put into operation, at least 15 years have passed by this payer.

Prote, if after the specified term the reconstruction of the non-hearing object was carried out, then the renewal is subject to the amount of maximum allowances submitted to the payer for the goods, robots, services added to the reconstruction (paragraph 6, paragraph 6 Article 171 of the Tax Code of the Russian Federation).

The procedure for updating the donation amount is established in paragraph.

5 paragraph 6 art.

4) the amount of the donation, which extends the renewal, is not included in the warty of this lane, but is insured by the method of subduing the income from the warehouse of other expenses according to Art.

264 Tax Code of the Russian Federation.

The procedure for updating the maximum permissible limit associated with the reconstruction of the facility, carried out after the completion of the 15-year term of operation of the facility (or after further depreciation of the facility), is established in para.

7 and 8 p. 6 art.

171 Tax Code of the Russian Federation.

butt

Until 2012, the forgetting organization was engaged in the everyday life of commercial indestructibility.

Since the beginning of 2012, the organization began to build rich apartment buildings.

The organization of the vikoryst campaign, established by paragraph.

23.1 clause 3 art.

149 of the Tax Code of the Russian Federation.

Operation code 1010270 (recommendations sheet of the Federal Tax Service of Russia dated 08/12/2010 No. ШС-37-3/8932@).

U serpni 2010 r. The organization put into operation a non-residential office located in the district for 23,600,000 rubles.

(Incl. MPE - 3,600,000 rubles).

The maximum permissible limit was declared before it was verified in accordance with the established procedure in the 3rd quarter of 2010.