A company can make tax advances either quarterly or monthly. The specific order depends on:

• on the amount of revenue;
• from the company's accounting policies.

If the revenue does not exceed 60,000,000 rubles, the company has the right to pay only quarterly advance payments, and there is no need to report this method to the tax office.

If revenue exceeds 60,000,000 rubles, then you can pay:

• quarterly and monthly advance payments during the quarter;
• monthly advance payments based on actual profits.

The chosen method must be reflected in the accounting policy.

You can change the method of paying advance payments for income tax only from the new year by notifying the tax office no later than December 31.

Quarterly advance payments for income tax

Quarterly advance payments must be made by companies whose sales revenue over the past four quarters on average did not exceed 15,000,000 rubles (clause 3 of Article 286 of the Tax Code of the Russian Federation as amended by Law No. 150-FZ of June 8, 2015). This means that if in 2016 the average sales revenue for each quarter did not exceed 15,000,000 rubles (60,000,000 rubles for the entire year), then you can refuse to pay monthly advance payments for income tax from the first quarter of 2017. A notification must be submitted to the tax office before December 31 of the previous year.

As a general rule, for the payment of quarterly advance payments for income tax, it is necessary to take into account the consecutive four quarters preceding the period for filing the corresponding one. That is, the calculation of 15,000,000 rubles does not include the current quarter, based on the results of which the company submits a declaration.

When determining the average value of sales income for the previous four quarters, sales income for each quarter is summed up. After this, the received amount is divided into four (letters of the Ministry of Finance of Russia dated December 24, 2012 No. 03-03-06/1/716, dated September 21, 2012 No. 03-03-06/1/493).

Advance payment of income tax for the previous quarter must be made no later than the 28th day of the month following this quarter.

Regardless of the amount of revenue, quarterly advance payments are paid (clause 3 of Article 286 of the Tax Code of the Russian Federation):

• permanent representative offices of foreign companies;
• non-profit organizations that do not have income from commercial activities;
• autonomous institutions;
• budgetary institutions. From January 1, 2014 - budgetary institutions, with the exception of theaters, museums, libraries, and concert organizations. Theaters, museums, libraries, concert organizations that are budgetary institutions do not calculate or pay advance payments for income tax from this date;
• participants in a joint activity agreement (in terms of tax on income received from this activity);
• investors in production sharing agreements (in terms of tax on income received from this activity);
• companies that have been transferred to trust management (in terms of tax on income received from this activity).

The amount of the quarterly advance payment for income tax is calculated based on actual profit. In this case, the formula is used.

Formula for calculating quarterly advance payment for income tax

EXAMPLE OF PAYING INCOME TAX QUARTERLY

Snegurochka LLC makes advance payments for income tax quarterly. For the first quarter of the reporting year, “Snegurochka” received taxable profit in the amount of 100,000 rubles, and for the first half of the year – 180,000 rubles.

Thus, the advance tax payment for the first quarter will be:

100,000 rub. × 20% = 20,000 rub.

For the six months, the company must pay an advance payment in the amount of:

180,000 rub. × 20% – 20,000 rub. = 16,000 rub.

If the profit for a given reporting period is less than for the previous one, the advance payment does not need to be transferred.

Monthly advance payments for income tax

All other companies are required to transfer There are two ways to pay monthly advance payments:

• based on the tax amount for the previous quarter;
• based on actual profit for the month.

The company itself chooses the tax payment option, writes it into its accounting policy and applies it throughout the year.

Based on the tax for the last quarter

Firms that use this method must make advance payments for income tax no later than the 28th day of each current month, that is, in advance. For example, an advance payment for January must be paid by January 28th.

The amount of the monthly advance payment is equal to:

• the amount of the monthly advance payment for the fourth quarter of the previous year – in the first quarter of the current year;
• 1/3 of the advance payment amount for the first quarter of the current year – in the second quarter of the current year;
• 1/3 of the difference between the amount of the advance payment for the first half of the year and for the first quarter of the current year - in the third quarter of the current year;
• 1/3 of the difference between the amount of the advance payment for nine months and for six months - in the fourth quarter of the current year.

At the end of the quarter, the company compares the amount of tax calculated from actual profits with the amount of monthly advance payments.

If the tax is more than the amount of advances, then at the end of the quarter it will have to be paid. This must be done before the 28th day of the month following the reporting quarter.

If the tax turns out to be less than the amount of advances, then an overpayment will occur. The company can offset it against upcoming tax payments or return it to its current account.

EXAMPLE OF PAYING MONTHLY QUARTERLY ADVANCE PAYMENTS

According to the accounting policy, Romantika LLC transfers monthly advance payments based on the profit of the previous quarter. Let’s assume that for the first half of the year the company received taxable profit in the amount of 800,000 rubles, including 200,000 rubles for the first quarter.

Therefore, profit for the second quarter is equal to 600,000 rubles. (800,000 - 200,000), and the tax on it is 120,000 rubles. (RUB 600,000 × 20%).

In this case, in the third quarter, Romantika must make monthly advances on income tax in the amount of:

120,000 rub. : 3 months = 40,000 rub.

If a company switches from paying monthly advance payments based on actual profits to paying monthly advance payments during the reporting period, the tax office must be notified of this no later than December 31 of the year preceding the year of transition. The amounts of advances paid in January-March under this procedure for paying advance payments will be equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months of the previous tax period. This rule is effective from January 1, 2015.

Based on actual profit for the month

According to this method, the company immediately calculates the amount of advance payments for income tax based on the actual profit received for each month.

The advance payment for the previous month must be paid by the 28th of the next month.

EXAMPLE OF PAYING A MONTHLY PAYMENT BASED ON ACTUAL PROFIT

In accordance with the accounting policy, Matryoshka LLC transfers monthly advance payments based on actual profits. Let’s assume that for six months the company received a taxable profit of 800,000 rubles. For January – May, its amount amounted to 600,000 rubles.

Therefore, the profit for June is 200,000 rubles. (800,000 – 600,000). Then the advance payment for June will be 40,000 rubles. (RUB 200,000 × 20%).

If next year you want to switch to making monthly advance payments based on actual profits, you must notify the tax office of your decision. This must be done before December 31 of the current year.

How does a newly created organization pay advance payments?

A newly created organization can pay advance income tax payments in two ways.

Method 1. Advance payments based on quarterly results.

To pay advance income tax payments in this way, you do not need to notify the tax office.

If the company was established in December, then the first quarterly payment should be calculated based on the profits received from December to March. It must be paid no later than April 28 (clause 2 of article 55, clauses 1, 2 of article 285 of the Tax Code of the Russian Federation).

Starting from the sixth quarter of the company’s existence, the general procedure for paying advance payments applies. For a company created in June, the general procedure for making advance payments applies starting from the third quarter of the year following the year of creation.

Method 2. Advance payments based on actual profits.

In the first month of existence, you must send a notification to the tax office about this method of paying advance payments for income tax. If the company was established in December, then the first payment should be calculated based on the profits received in December and January of the following year. It must be paid no later than February 28 (clause 2 of article 55, clauses 1, 2 of article 285 of the Tax Code of the Russian Federation). The declaration will also have to be submitted monthly (clause 3 of Article 389 of the Tax Code of the Russian Federation).

Advance payments for income tax throughout the tax period (year) are paid differently depending on which category of taxpayer you belong to. Read about the frequency of making advance payments for income tax (quarterly or monthly) and how such payments are calculated in the material below.

Who pays advance income tax payments and with what frequency?

Advance payments for income tax are paid quarterly or monthly. The payment procedure depends on who pays advance payments for income tax, i.e. what category the taxpayer belongs to. Let's consider the existing tax payment options and categories of taxpayers.

1. All organizations, with the exception of those named in paragraph. 7 clause 2, clause 3 art. 286 of the Tax Code of the Russian Federation, must calculate advance payments based on the results of the quarter and pay them both upon its completion and monthly during the next quarter (paragraph 2, clause 2, article 286 of the Tax Code of the Russian Federation).
2. Organizations with revenue less than the limits established by clause 3 of Art. 286 of the Tax Code of the Russian Federation (in the amount of 15 million rubles on average for each quarter of the previous 4), they can calculate and pay quarterly advance payments for income tax quarterly without paying monthly payments.
3. If an organization independently expresses a desire to calculate and pay advance payments of income tax on a monthly basis from the profit actually received, it must notify the tax authority of its decision no later than December 31 of the year preceding the tax period (paragraph 7, paragraph 2, article 286 of the Tax Code of the Russian Federation ).

A flowchart developed by our specialists will help you find out how often your organization should pay advances on profits.

Income tax quarterly

As for the frequency of payment of advance payments on profits, they must be paid by organizations quarterly if the reporting periods for them are the first quarter, half a year and 9 months of the calendar year (paragraph 1, paragraph 2, article 285, paragraph 2, paragraph 2, paragraph 3, Article 286 of the Tax Code of the Russian Federation).

The following organizations are required to make a quarterly advance payment of income tax in accordance with clause 3 of Art. 286 of the Tax Code of the Russian Federation (at the same time, they are exempt from monthly advance payments for income tax):

• organizations whose income, calculated in accordance with Art. 249 of the Tax Code of the Russian Federation for the previous 4 quarters, does not exceed 15 million rubles. on average for each quarter (or 60 million rubles for 4 quarters as a whole);
• budgetary institutions;
• foreign companies operating in the Russian Federation through a permanent representative office;
• enterprises participating in simple partnerships, in relation to income from participation;
• investors of production sharing agreements in terms of income from the implementation of agreements;
• beneficiaries under trust management agreements.

Advance payments reduce the amount of income tax calculated for the year (paragraph 5, paragraph 1, article 287 of the Tax Code of the Russian Federation).

Accrual of advance payments for income tax quarterly

Let's consider the procedure for calculating the advance payment of income tax for organizations whose revenue does not exceed 15 million rubles. on average for the quarter (paragraph 2, paragraph 2, article 286 of the Tax Code of the Russian Federation).

First, the amount of income tax corresponding to the reporting period is calculated using the formula:

APK report = NB report × C,

APK report - advance payment for the reporting period;

NB reporting - the tax base of the reporting period, calculated on an accrual basis;

C is the income tax rate.

The amount of advance income tax payable at the end of the reporting period is determined by the formula (paragraph 1 of Article 287 of the Tax Code of the Russian Federation):

APK add. = APK report. - APK before,

APK add. — quarterly advance payment for additional payment, payable at the end of the reporting period (six months, 9 months, year);

APK report. — the amount of the advance payment calculated on an accrual basis for the reporting period;

APK prev. — payment amount based on the results of the previous reporting period (within the current tax period).

The amount of the additional payment based on the results of the tax period, that is, the amount of the 4th quarterly payment is formed based on the amount of profit actually received, calculated on an accrual basis for the year, minus the quarterly advance payments paid to the budget during this year. The amount of the latter will be equal to the amount of the advance payment calculated on an accrual basis for 9 months.

Thus, the size of the final income tax payment is reduced by the amount of advance payments paid quarterly. If at the end of the year, instead of a profit, a loss is received, then the amount of the 4th quarterly advance payment will be zero (clause 8 of Article 274, paragraph 6 of clause 2 of Article 286 of the Tax Code of the Russian Federation).

How to reflect advance payments for income tax in accounting - see postings.

How are income tax advances calculated monthly?

If the organization does not meet the criteria established in paragraph 3 of Art. 286 of the Tax Code of the Russian Federation, and the reporting period for it is a quarter, then in addition to quarterly advance payments for income tax, monthly ones must be paid.

Monthly advance payments, as well as quarterly ones, reduce the amount of income tax payable based on the results of the reporting period or year (paragraph 5, clause 1, article 287 of the Tax Code of the Russian Federation).

The procedure for calculating the amount of monthly advances payable in 2018-2019 has not changed. As before, the monthly advance payment for profit in the 1st quarter of the year is equal to the amount of the monthly advance payment in the last quarter of the previous year; in the 2nd quarter - 1/3 of the advance quarterly payment for the 1st quarter; in the 3rd quarter - 1/3 of the difference between the amount of the advance for the first half of the year and the advance due for the 1st quarter; in the 4th quarter - 1/3 of the difference between advances accrued for 9 months and for half a year.

The organization switches to paying monthly advance payments if, based on the results of the past 4 quarters, the amount of income received exceeded 15 million rubles. on average for the quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation).

In order not to make a mistake in the calculation, you need to correctly determine which quarters will be previous. The Tax Code contains a rule according to which the previous quarters are the 4 quarters preceding the current one (clause 3 of Article 286 of the Tax Code of the Russian Federation).

The Ministry of Finance clarifies that previous should be understood as 4 quarters, sequentially preceding the quarter in which the taxpayer submits a declaration (letters of the Ministry of Finance of Russia dated December 24, 2012 No. 03-03-06/1/716, dated September 21, 2012 No. 03-03-06/ 1/493). That is, income from sales in the last quarter of the tax period is also included in the calculation of average income.

For more information on the procedure for calculating the monthly tax payment, see the material “How to calculate monthly advance payments for income tax during the reporting period” .

How to correctly reflect advances in a profit declaration, read the article “We fill out lines 210 and 290 in the income tax return for the first quarter of 2019” .

Changes in the calculation of income tax from 2018-2019

For 2018, an innovation was the introduction of the possibility of applying an investment deduction to the amount of tax transferred to both budgets (Article 286.1 of the Tax Code of the Russian Federation). It can be used in the period 2018-2027 in terms of the cost of all commissioned fixed assets of 3-7 depreciation groups. The tax charged to the regional budget can be reduced by 90% of this cost, and the remaining 10% can be attributed to the tax reduction charged to the federal budget. The decision to introduce an investment deduction is made by the regions, and they also specify the conditions for its application. Such objects will no longer be depreciated.

Since 2019:

• Organizations have the opportunity not to pay income tax on money received free of charge from an organization of which it is a participant or shareholder, within the limits of the contribution to property made by it previously also in money.
• Income received by a shareholder or participant upon leaving a liquidated company, in the form of an excess over his contribution to the charter capital, is recognized as dividends for income tax purposes at a rate of 13%.
• Payments to the Platon system can be included in expenses in full.
• Employers have the right to reduce income by the cost of vouchers for employees (we talked about the nuances in this material).

Our experts have prepared a checklist with tax changes that came into force in 2019. You can download it.

Results

Advances on income tax are paid by all organizations on the general taxation system. There are three options for calculating advances: quarterly with payment or based on the results of the quarter (the possibility of its use is limited by the amount of revenue received); monthly with additional payment for the quarter; monthly based on actual profit. The algorithm for calculating advances in each of the listed cases has its own nuances.

Advance payments for income tax are phased transfers made by organizations. At the end of the tax year, enterprises report, and if the amount paid earlier does not cover the actual amount of tax, an additional payment is made.

The deadlines for filing the declaration must be observed: a fine for late payment is not provided for by current legislation, but penalties are accrued starting from the next day.

Who pays

Income tax is paid by all legal entities at the end of the reporting period, taking into account previously made advances. In most cases, organizations independently determine the time interval for transferring funds.

There are three options available:

• monthly;
• quarterly;
• at the end of the semester.

However, there are exceptions to this rule, which are regulated by Article 286 of the Tax Code of the Russian Federation.

According to this bill, quarterly contributions are provided in the following cases:

1. During the previous reporting period, the amount of profit received was less than 10,000,000 rubles for 3 months.
2. The organization operates autonomously.
3. The enterprise is financed on a budgetary basis.
4. Foreign companies that have their own representative offices in the Russian Federation.
5. Non-profit organizations.
6. The LLC is a participant in an investment partnership.

Important! All budget structures are exempt from advance payments, as well as income tax: libraries, museums, concert halls.

Newly formed companies are required to make advances on income tax immediately upon completion of the first quarter that has elapsed from the date of registration.

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Defining the base

The tax base is calculated according to a single scheme, regardless of the frequency of payments. The calculation formula looks like this: income for the period under review is multiplied by the current tax rate.

The following rules apply here:

1. Income from financial transactions is compared with current expenses:
   • if profit exceeds costs, a tax base is obtained for subsequent calculations;
   • when expenses are higher, the organization is at a loss; accordingly, the required value will be equal to zero.
2. The results of non-operating activities are summed up. It also compares the profit and expenses of the enterprise.
3. Then the profits received are added up or losses are subtracted:
   • in the first case, a basis for calculating advance payments is obtained;
   • in the second, the organization is recognized as unprofitable and without a tax base.

When applying the formula, cumulative totals are taken into account.

Payment deadlines

Depending on the chosen advance payment system, transfers are carried out according to the following scheme:

• quarterly - no later than 28 days after the end of the quarter;
• monthly - no later than the 28th day of the month following the reporting month.

For violation of the specified deadlines, the company is subject to a penalty in the amount of 1/300 of the Central Bank refinancing rate at the time of delay. The amount received is multiplied by each day the payment is late.

Attention! Penalties apply to weekends, holidays and non-working days.

The Tax Service has the power to forcefully collect amounts owed from the company's accounts. The last resort is the liability of the debtor with the property of the enterprise to pay off the debt.

Changes in the calculation of income tax in 2017

From January 2017, the calculation of advances for income tax will be carried out with some changes.

In particular:

1. While maintaining the general tax rate (20%) at the same level, the redistribution between budgets has changed: 3% goes to the federal, 17% to the regional.
2. The rate of the minimum tax collection threshold has been reduced to 12.5%.

The form for filling out the tax return has also changed:

• the calculation of income tax for foreign companies is entered;
• a trade collection point appeared;
• The form for calculating the tax base has been corrected.

In addition, since October 2017, liability for late advance payments has become more stringent. If contributions are delayed by 30 calendar days, the debtor is charged a penalty in the same amount. From the 31st day, the rate increases and will already be 1/150 of the Central Bank refinancing rate.

Important! Current legislation allows you to pay taxes and debts for third parties.

Calculation procedure

The advance form of tax payment is regulated by Article 286 of the Tax Code of the Russian Federation.

The formula NP=NB*C is applied here, where:

• NP - income tax calculated for the reporting period;
• NB - tax base;
• C - rate.

The last point is variable and is replaced by the rate for the federal and federal budgets: 17 and 3%, respectively.

Important! Monthly payments are made by organizations that independently chose this payment method and notified the Federal Tax Service about this no later than December 31 of the completed financial year.

Other enterprises pay taxes based on the results of a quarter, half a year, or nine months.

Monthly payments

There are two methods of calculation here. In the first case, the advance payment is calculated on the basis of the profit actually received by the enterprise. Such income is the difference between the received financial benefit and current expenses, multiplied by the tax rate contributed to the budget. In this situation, accrual is performed for each month: 1, 2, 3 and so on up to 11 months.

Calculations are carried out according to the following scheme:

• January - the advance payment will be the amount of tax calculated according to the general formula for the past month;
• January-February - profit for the past period is added up, the advance payment made for January is deducted;
• January-February-March - income tax calculated for this period minus contributions paid for the winter months.

Using a similar algorithm, calculations are carried out until December. This scheme is beneficial for organizations with unstable profits, which may change depending on the season or other factors beyond the control of management.

Example

Using a specific example, the calculation formula will look like this:

Continental LLC (fictional) received net profit:

• January - 12,000 rubles;
• February - 14,000 rubles;
• March - 18,000 rub.

According to the current formula, the amount of the advance payment will be:

• January - 12,000*20%=2,400 rubles;
• February - (12,000+14,000)*20%-2,400=2,800 rub.;
• March - (12,000+14,000+18,000)*20%-2,400-2,800=3,600 rub.

The second method available to the taxpayer is to make equal payments regardless of actual income. In this situation, the level of income received over the past period plays a decisive role.

It looks like this:

1. For the first quarter of the current year, an advance is paid, equal in number to the calculations for the last billing period of the past.
2. For the second - 1/3 of the amount accrued based on the results of the first quarter.
3. Third - 1/3 of the difference between contributions for 6 months and the first quarter.
4. Fourth - 1/3 of the difference between the tax for 6 and nine months.

The received advance is transferred monthly, the cumulative total is taken into account.

Example

An example of calculations for the above company would be as follows:

• The actual profit for the nine months of the past year is 210,000, for the first half of the current year - 190,000 rubles.

As a result, (210,000-190,000)*20%=4,000 rubles.

We divide the total amount by 3 months, we get a monthly advance payment amount of 1,333 rubles.

• In the first quarter of this year, the company earned 150,000 rubles. Accordingly, 150,000*20%=30,000 rubles.

Divide by three and get a monthly amount of 10,000 rubles, which will be the monthly advance payment for the second quarter.

• In the third, net income amounted to 240,000 rubles, 150,000 rubles are added here, the amount is multiplied by 20% and the advance amount for the previous period is subtracted.

The result is 48,000 rubles, which gives a total of 16,000 rubles. monthly payments.

• The amount of the fourth period is calculated by adding the previous amounts minus the quarterly payments.

According to the formula used, the amount of calculations will be 12,000 rubles. monthly.

Important! If an enterprise operates under a preferential tax system, the amount of transfers will be reduced.

Quarterly fees

If the organization chooses this payment procedure, the following formula will be applied:

K=AoP-ApoP, where:

• K - the amount of the quarterly advance;
• AoP - calculations for the billing period;
• ApoP - calculations for the past period.

If we talk about specifics, the calculation procedure will be as follows:

1. Profit for the 1st quarter is 130,000 rubles, respectively 130,000*20%=26,000 rubles;
2. For the second - 70,000 rubles, the previous profit is added here and the amount already paid is subtracted, which gives 14,000 rubles;
3. The income for the third amounted to 90,000 rubles, by adding with previous income and subtracting the contributions made, the advance payment amount is 18,000 rubles;
4. Fourth - 155,000 rubles, following the formula used, we receive 31,000 rubles for payment.

Here, a system of increasing totals is used, which is calculated for each period.

Watch a video about advance payment of income taxes

On the same topic

The calculation is a simple formula: the profit received is multiplied by the tax rate corresponding to the budget to which the tax is paid.

However, the presence of reporting periods obliges the calculation of tax advances.

And from this moment on, many people have problems.

Who should pay?

The procedure for calculation and payment, as well as the timing of making advances on income tax to the budget, are regulated by the Tax Code of the Russian Federation (hereinafter referred to as the Code) by Articles 285 - 287.

According to these articles advance payments represent:

This category of taxpayers also includes enterprises that just registered. They are allowed (clause 6 of Article 286 of the Code), until a full quarter has completed from the moment of their registration, to make only quarterly tax payments. Further, such enterprises must analyze your revenue (!):

• if it does not exceed 1 million rubles for a month (excluding excise taxes and taxes) and 3 million for a quarter, then the enterprise can continue to calculate advances quarterly. In this case, it is recommended to notify the tax authority in any form that the company continues to calculate advances quarterly;
• if the revenue exceeds the specified limit, then from the next month the company must switch to monthly calculation of advances. At the same time, he retains the right to quarterly advances if, based on the results of the previous 4 quarters, his revenue does not exceed 15 million rubles on average per quarter.

Deadlines making advances also varies, as do the procedures for calculating them:

• advances paid quarterly are paid to the budget no later than the deadline provided for reporting at the end of the reporting period. Those. no later than the 28th day of the month following the corresponding quarter;
• monthly advances are made at the end of the reporting month within 28 calendar days of the next month.

Preparing payment documents to pay tax advances to the budget, it is important not only to correctly enter the BCC, but also to take into account the following:

• Each budget (federal or regional) issues its own separate payment document for the advance. From 01/01/2017, 3% tax is paid to the federal budget, 17% to the regional budget;
• The period for which the payment is being made must be indicated, both in the “Purpose of payment” and in the section for codes;
• the payment type is set to “TP”;
• also in the section for codes the date of signing the declaration is indicated;
• The order of payment is indicated as “5”.

Procedure for calculating monthly advances

To calculate monthly tax advances there is two options.

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1st option

Based on the amount of actual profit received.

In this case, the profit itself is determined according to tax accounting data in the generally established manner, as the difference between income and expenses recognized for the month, and taking into account the current tax rate in the corresponding budget.

The reporting period for the purposes of such advance calculation will be a month, 2 months, etc. – until the end of the calendar year. With this in mind calculation algorithm advance payment will be as follows:

1. the advance for January will be equal to the tax calculated on the profit that the company actually received in January;
2. the advance payment for January-February will be equal to the tax, which is calculated based on the profit received in January-February, but reduced by the advance calculated for January;
3. the advance payment for January-March will be considered as a tax on the profit that the enterprise actually received based on the results of the entire period “January-March”. In this case, the tax calculated for this period must be reduced by advances paid for January and February.

And so on until the end of the year, i.e. till December.

On example this algorithm will look like this:

• profit for January - 10 thousand rubles;
• profit for February - 15 thousand rubles;
• profit for March - 17 thousand rubles;
• The aggregate tax rate is 20%.

ADVANCE FOR JANUARY = 10,000 x 20% = 2,000 rubles.

ADVANCE FOR FEBRUARY = (10000 + 15000) x 20% - 2000 = 3,000 rubles.

Advance FOR MARCH = (10 thousand + 15 thousand + 17 thousand) x 20% - 2 thousand - 3 thousand = 3,400 rubles.

2nd option

This is an advance payment in equal monthly payments. In this case, the profit indicator obtained according to the data of the previous period is of great importance.

Calculation algorithm advance payment in this way will be as follows:

1. for the first quarter of the current year, the monthly advance amount is taken equal to the amount of the advance paid for the last quarter of the previous year;
2. for the second quarter, the monthly advance is 1/3 of the amount of the advance, which was calculated based on the results of the 1st quarter;
3. for the third quarter, the advance for monthly payment is also 1/3 of the advance, which is calculated as the difference between the advance for 6 months and the advance calculated according to the data of the 1st quarter. Do not forget that all advances are calculated on an accrual basis;
4. for the last quarter of the year, the monthly advance amount is 1/3 of the difference between the advance for 6 months and the advance for 9 months.

On example this calculation will look like this:

• profit based on the results of 9 months of last year amounted to 210 thousand rubles, and based on the results of 6 months of the same year - 190 thousand rubles;
• according to the data of the 1st quarter of this year, profit is 150 thousand rubles;
• based on the results of the 2nd quarter, a profit of 240 thousand rubles was received;
• according to the results of the 3rd quarter, the profit is 180 thousand rubles.

Advance 1st quarter. = (210,000 – 190,000) x 20% = 4,000 rubles – payable in the first quarter.

Monthly = 4,000 / 3 months = 1333.33 rubles.

Advance 2nd quarter. = 150,000 x 20% = 30,000 rubles.

Monthly advance = 30 thousand: 3 months. = 10,000 rubles.

Advance 3rd quarter. = (150 thousand + 240 thousand) x 20% - 30 thousand = 48 thousand rubles.

Monthly advance = 48 thousand: 3 months = 16,000 rubles.

Monthly advance 4th quarter. = ((150000 + 240000 + 180000) x 20% - 48000 - 30000): 3 = 12,000 rubles.

Calculation of quarterly payments

The advance payment, which is paid quarterly, is calculated according to a simple formula:

Quarterly advance = Advance for the reporting period – Advance for the previous reporting period.

On example The calculation using this formula will be as follows:

• in the first quarter the profit amounted to 130 thousand rubles;
• in the second quarter its value was 70 thousand rubles;
• in the third quarter, 90 thousand rubles of profit were received;
• in the fourth – 155 thousand rubles.

Advance in the 1st quarter. = 130,000 x 20% = 26,000 rubles.

Advance VO 2nd KV. = (130,000 + 70,000) x 20% - 26,000 = 14,000 rubles.

Advance in the 3rd quarter. = (130 thousand + 70 thousand + 90 thousand) x 20% - 26 thousand - 14 thousand = 18 thousand rubles.

Advance in Q4. = (130 t. + 70 t. + 90 t. + 155 t.) x 20% - 26 t. - 14 t. - 18 t. = 31 thousand rubles.

When calculating advance payments for each quarter, do not forget that the reporting period for such calculations is assumed to be equal to the cumulative totals, i.e. for the quarter, and then for six months, for 9 and 12 months, respectively.

The amount of the advance payment for income tax in 2017 can be reduced by the amount of the trade tax (clause 10 of Article 286 of the Tax Code of the Russian Federation). This benefit is provided for subjects of a special economic zone (Moscow, St. Petersburg, Sevastopol).

Determination of the tax base for calculating tax advances

The calculation will be the same for all calculation options (for both monthly advances and quarterly advances). The only thing is that in one case the profit will be calculated based on the month with increasing totals, and in the other case - according to the quarterly data and also with increasing totals.

It is considered like this:

• sales revenue received in the reporting period is reduced by expenses related to the same reporting period. It turns out that if the amount of revenue exceeds the profit from sales. If expenses exceed, then a loss is formed, which is not a tax base. That is, the tax base in this case will be “0”;
• Next, the total for non-operating operations is calculated in the form of the difference between non-operating income and expenses. Excess of income - profit, excess of expenses - loss;
• then the profit on non-operating transactions is added to (or the loss is subtracted). If this loss exceeds the amount of the main profit, then a loss has been incurred for the activity as a whole. This means that there is no basis for calculating taxes, i.e. it is recognized as equal to “0”.

If, as a result of all these calculations, a profit is received, then it serves as the basis for subsequent calculation of advances:

Income tax = Profit at the end of the reporting period x Tax rate.

It is this formula that is used to calculate advances for both the month and the quarter.

It is worth noting that when determining the amount of the tax base, the loss that is subject to transfer is excluded from it.

Reflection in the declaration

The declaration is prepared in the form approved by the Federal Tax Service of the Russian Federation in order No. ММВ-7-3/600@ dated November 26, 2014. This order sets out in great detail the procedure for reflecting advances.

It's only worth it further clarify, What:

1. advances are reflected on sheet 02;
2. lines of this sheet No. 210-230 reflect advances for past reporting periods, i.e.:
   • for those who pay advances every month evenly, for the 1st quarter in line 210 the indicator for the last quarter of the past year is entered from line 320 of the previous report; for the half-year - the indicator is entered in the form of the sum of lines 180 and 290 from the report for the 1st quarter of the current year; for 9 months - the sum of lines 180 and 290 for the six months of the same year, etc.;
   • for those who pay only quarterly advances, a dash is placed in line 210 for the 1st quarter; for the six months - the indicator is set to line 180 from the declaration for the first quarter; based on the results of 9 months - line 180 data taken from the six-month report, etc.;
   • for those who make monthly payments based on profit, a dash is entered in line No. 210 for the month of January, and then the monthly indicator of line 180 for the past month is entered;
3. line No. 290 reflects the advance indicator, which is calculated as the difference between the indicators of line 180 for the current period and the indicator of the same line 180 for the declaration for the previous period. For lines No. 300-310, the calculation is carried out similarly to this, but only on the basis of the data reflected in lines 190 and 200, respectively. These lines (290-310) are filled in only by those enterprises that consider equal advances in the form of 1/3 of the profits of previous periods;
4. lines No. 290-310 are not filled in when preparing the Annual Report; organizations that pay advances quarterly or monthly, taking into account the amount of profit actually received;
5. for those who make quarterly advances, lines No. 270-271 are filled in. According to them, the indicators are calculated as the difference between the lines (190 and 220) and (200 and 230), respectively.

Penalty for late payment

For the fact that the deadline for paying advances is violated, the punishment is provided for in Article 75 of the Code in the form. They begin to accrue the next day after the end of the period intended for payment of advances. That is, from the 29th (unless the 28th falls on a weekend or holiday). Moreover, penalties are charged for each calendar day of violation of the deadline.

The penalty is calculated as the product of 1/300 of the refinancing rate, which is in effect at the time of calculation, and the amount of tax not paid into the budget on time.

Penalties are paid separately from the tax advance payment document. In this case, the penalty is calculated separately for the advance payment, which is paid to the regional budget and separately for the federal budget.

In case of overpayment

If the advance was overpaid due to arithmetic errors and other reasons, then it can be offset against upcoming advance payments for the following periods.

The tax authorities themselves say that there is no need to fill out an application for these overpayments, since they will offset it automatically. However, it is safer to clarify this point with your tax office. In addition, before recognizing an overpayment, a reconciliation with the budget should be performed.

If there is such an overpayment, the next advance payment is made taking it into account, i.e. reduced by the amount of the overpayment.

The rules and procedure for calculating advance payments for income tax in 1C are set out in the following video lesson:

All commercial organizations in Russia pay income tax in installments throughout the year. The tax service requires advance payments - intra-annual and annual payments, as well as monthly advance payments for income tax are included in this list. Today we will talk about how to calculate them correctly and who should pay.

Obligations to pay income tax are assigned to the following organizations:

1. OJSC, CJSC, LLC, i.e. all Russian legal entities.
2. Foreign organizations that have actual management in the country.
3. Foreign companies recognized as tax residents of the Russian Federation.
4. Legal entities that are foreigners but receive income from Russian sources.
5. Permanent representative offices of foreign companies in the country.

The following are exempt from paying tax:

• organizations that do not have taxable objects;
• enterprises applying a specialized tax regime;
• companies participating in the Skolkovo innovation center.

Monthly advance payments for income tax: how much to pay?

The income tax rate is most often 20%. The amount of tax paid by commercial firms is divided between the regional and federal budgets. However, only 3% goes to the state. The remaining 17% goes to regional budgets.

Some regions practice lowering rates for certain groups of commercial organizations. For “special” taxpayers, up to 13.5% tax is established.

The rate may be even lower, but only for the following companies:

• enterprises recognized as residents in the territory of the Vladivostok port or in areas of rapid economic development;
• companies participating in investment projects at the regional level;
• partners in free or special economic zones.

Payment options

Only some companies are given the opportunity to pay taxes not monthly, but less often - every quarter. The following are entitled to relief:

• representative offices of foreign companies constantly conducting commercial activities on the territory of the Russian Federation;
• budgetary organizations (exceptions - museum, theater, library);
• companies with small profits - no more than 15 million for each of the four previous quarters;
• autonomous institutions;
• organizations conducting non-profit activities.

Other companies must remit tax every month. The law provides two payment options:

1. Deposit funds monthly and pay the balance quarterly.
2. Calculate the amount of monthly advances based on the profit received by the organization in the previous month.

Contributions based on profits earned in the previous month

This option is available to absolutely all organizations without exception. The tax amount is calculated from the revenue that the company received during the reporting period (one, two, three or more months).

To start using this tax payment regime from the upcoming calendar year, fill out an application and submit it to the nearest branch. The transition must be made no later than December 31st. For example, if in 2018 the management of an enterprise plans to make monthly payments, which should be calculated from the actual profit received, an application to the tax authority must be submitted by December 31, 2017.

On a note! After submitting and accepting an application to the Federal Tax Service, you need to start monthly income tax calculations in January. Further transfers must be made on the 28th of the month following the reporting month. The January transfer of money to the budget must be made before February 28, the February transfer - before March 28. March - until April 28.

How to calculate advance payments for company income tax?

The amount that the company is obliged to pay to the state is calculated using the formula:

Payment amount = tax base for the reporting period of time (calculated on an increasing basis) * tax rate - the amount of payments that have already been paid previously for the reporting period of time

Example. In 2016, Snezhinka LLC calculated payments based on revenue received in previous quarters. That year, Snezhinka received income:

• in the first quarter - 20 million rubles;
• in the second - 10 million rubles;
• in the third - 15.5 million rubles;
• in the fourth - 24.5 million rubles.

Business income for the year amounted to 70 million rubles. On average, “Snowflake” earned 17.5 million for each quarter of the year we were looking at. This exceeds the government's cap of 15 million for each quarter.

In December 2016, Snezhinka was forced to switch to a tax calculation system based on profits received in the previous month.

Snezhinka’s profit for January 2017 was 120,000 rubles. Until February 28, 2017, the company must transfer 24,000 rubles (120,000 * 20%) to the budget.

In February, the company earned 80,000 rubles. The advance payment should be calculated as follows:

(120,000 +80,000) * 20% - 24,000 = 16,000 rubles

On a note! If at the end of the reporting period you received a loss, the amount of the advance that the company owes in the current period will be less than the amount of the advance paid for the previous period. In this case, the commercial organization does not owe anything.

Example. In January 2017, Vector LLC made a profit of 1 million rubles and paid an advance payment for this period in February. The contribution amount is 200 thousand rubles (1,000,000*20%). In January and February, Vector suffered losses amounting to 500 thousand rubles. There is no need to pay an advance payment for this period, since there was no profit. In this case, the previously paid 200 thousand rubles are considered overpaid. The overpayment will go towards paying the next periods of income tax or other tax. If the amount of the advance payment for January-March does not cover the overpayment, i.e. will be less than 200 thousand rubles, the balance will be transferred to the next reporting period.

Advances with additional payment per quarter

This method of calculating an advance payment is used by organizations that:

• do not have the right to deduct tax once a quarter;
• did not independently switch to calculating the advance on actually earned profits.

On a note! The advance must be calculated from the beginning of the year on an accrual basis.

The amount of the first quarterly contribution is equal to the amount of the contribution for the last three months of the previous year. So, the January, February and March advance payment is equal to:

1/3 * profit earned for the entire fourth quarter * effective tax rate

The amount of the contribution for the next quarter is equal to the amount of the first quarterly advance. In April, May and June the same amount should be received as in March, February and January of the same year.

The amount of contributions in the third reporting quarter = the amount of contributions for the first six months - the amount of the first quarterly advance.

In July, August and September the budget should receive:

1/3 * (profit earned in six months - amount already paid for the previous 6 months)

The amount of contributions in the fourth quarter = the amount of contributions for a nine-month period - the amount of advances paid in the first half of the year.

The October, November and December monthly advance payment is equal to one third of the difference in profit for the period from January to September and the previously paid tax amount.

On a note! At the end of each quarter, the organization's accountant compares the total amount of monthly advance payments and the actual profit received. If the amount of contributions is less than the tax, the balance must be paid. The deadline for transferring money is the 28th of the month following the reporting quarter.

Example. In 2016-2017, Udacha LLC paid advance payments every 30 days, paying extra for each quarter.

Table 1. Organizational profit

First quarter advance = 1/3 * 1,200,000 * 20% = 96,000 rubles

So, January, February and March transfers should be 96,000 rubles. The amount of the surcharge based on the results of the first quarterly period will be calculated as follows:

11,000,000 * 20% – 96,000 * 3 = 12,000 rubles. Additional payment must be made by April 28. This means that in April the organization must pay a contribution for March and an additional payment for the quarter of 12,000 + 96,000 = 108,000 rubles.

Monthly advances in the second quarter are equal to a third of profits in the first quarter.

1,100,000 * 20% * 1/3 = 80,667 rubles

In April, March and June, the budget should receive 80,667 rubles each.

For six months, the profit of “Luck” amounted to 2,000,000 (1,100,000 + 900,000). For the first 6 months you will receive an overpayment:

2 000 000 * 20% – (96 000 * 3) – 12 000 – (80 667 * 3) = — 142 000

The company can return this amount back or keep it towards future payments. “Luck” chose the first option.

Advances in the third quarter:

(2,000,000 * 20% - 900,000 * 20%) / 3 = 73,333 rubles.

This amount must be paid in July, August and September.

Tax for new organizations

Organizations that have been created recently pay taxes a little differently. New companies can choose one of two methods for paying upfront fees:

1. Calculation of advance payments based on quarterly results. All organizations use this option “by default”, so there is no need to notify the tax service about the transition to the system. A company established in December makes contributions based on the profits earned during the period from December to March. The deadline for payment is April 28 of the current year. The organization begins to apply the general procedure for transferring contributions in the sixth quarter. The company, founded in June, is moving to a single system for all organizations in the third quarter of next year.
2. Calculation of advance payment based on actual profit. If company management decides to use this tax payment option, the tax office must be notified. A company created in December begins to pay monthly advances, which the accountant calculates from the profits received in December-January. The deadline for transferring funds is February 28.

Deadlines

The company must make a payment every month during the calendar year. But the period January-December is not considered reporting; there is no requirement to pay an advance for this time at the beginning of the next year.

The calendar year January-December is recognized as a tax period, so tax money must be sent no later than March 28 of the year following the reporting year.

Example. In 2017, Avtotransport LLC paid every month from February to December. The total amount was 100,000 rubles. At the end of the year, the company must pay 120,000 rubles, i.e. 20,000 rubles remained unpaid at the beginning of the new year 2018. They must be submitted by March 28, 2018.

How are taxes calculated?

To correctly calculate how much tax you need to pay, you need to know which expenses and income should be included in the report, and which do not need to be indicated. The law allows two methods for determining the dates when these transactions can be recognized.

First method. Accrual

The time of actual receipt of funds or incurrence of costs does not play any role. Income and expenses are recognized when they are reflected in the documents. If the income of funds and expenses have an indirect relationship that cannot be clearly determined, the company itself distributes income using the principle of uniformity. The date of sale of finished goods (provision of services) is considered the date of the transaction. It doesn’t matter when exactly the money arrived.

The date of receipt of non-operating revenue is recognized as follows:

• for dividends - the date when the money arrived in the recipient's current account;
• for donated property or other similar income - the date of signing the acceptance and transfer document.

Second method. Cash

The cash method is the exact opposite of the accrual method. The date of receipt of profitability is the date of receipt of money at the cash desk or in the current account of the enterprise, receipt of property rights, etc. Costs are recognized only after they are paid, that is, when the money leaves the cash register.

On a note! Only companies whose average quarterly profitability for the previous year reached a maximum of 1 million rubles have the right to use the cash method.

What is considered income?

Profit is the difference between cash (or property) inflows and business expenses. Income includes not only income from sales, but also any other earnings of the company. For example, interest on deposits in financial institutions or profit from renting out real estate. When taxing, value added tax and excise taxes are deducted from income.

Amounts received by the organization are confirmed by:

• tax accounting documents;
• primary documents;
• other documents confirming receipt of money.

Companies do not pay taxes on all proceeds. The law defines several types of income that are exempt from taxation:

• contributions to the company's management company;
• property acquired in the form of collateral or deposit;
• property issued on credit;
• an object of possession received free of charge.

The organization must take into account all other proceeds when calculating tax.

What expenses to record?

Expenses are expenses of a business. They need to be justified and confirmed with documents. Expenses are divided into two groups:

1. Expenses for the sale or production of goods and services- personnel wages, depreciation, purchase of primary raw materials and other material costs.
2. Non-operating expenses- legal costs, loss due to negative exchange rates, etc.

On a note! Taxation does not take into account expenses for loan repayment, transfers to the organization's management company, dividend payments, etc.

Selling costs can be direct or indirect. The first category includes the enterprise’s costs for labor, material costs, and depreciation. Each month, direct costs are distributed by the enterprise and included in the cost of the final product or work in progress. This type of expense reduces the tax base strictly as the goods (services) are sold, in the price of which they are taken into account. What exactly is included in the list of direct expenses is decided by the taxpayer himself, in accordance with his accounting policies.

Indirect costs are costs that are neither direct nor non-operating. They cannot be part of the cost of the final product (service provision). Indirect costs include rent, utilities and other expenses associated with the operation of the company. When calculating income tax, this type of expense must be included in the expenses of the current reporting period.

What to do in case of overpayment?

If there was a mistake and you overpaid more tax than necessary, you can get your money back. The taxpayer has 3 years from the date of filing the tax return rather than paying the advance. If tax officials do not agree to return the money, insist. The law is on your side.

How do enterprises that are deprived of the right to use the simplified taxation system pay income tax?

If a company's income exceeds the limit established by the state, the commercial enterprise is deprived of the right to a simplified tax payment regime. The first time after losing the simplified tax system, the company must make tax payments as a new organization, that is, transfer advance payments every 30 days, starting from the end of the entire quarter. The date of formation of the company will be considered the date when it made the transition to the standard tax system.

If an organization switched to the regular system from the beginning of October 2016, it must begin making contributions after the end of the fourth quarter of 2016. Advances must go to the budget starting in January 2017. But, according to the law, the amount of advances for the first quarter is equal to the amount of advances for the fourth quarter. Since there are no contributions for that period, the company has no way to calculate the payment amount. Therefore, the obligation to transfer payments arises for our organization only in the second quarter of 2017.

Filing declarations

Income tax reporting is submitted

1. For a month - before the 28th day of the month following the reporting month.
2. For a year - before March 28 of the year following the tax period.

The completed declaration must be submitted to the tax authority located at the location of the company. A separate division of a large company submits the document to the branch, which is located at the location of this branch.

Penalties for non-payment of tax

If an organization does not transfer tax money within the prescribed period, it faces penalties. The tax office has the right to collect the required amount from the debtor at the expense of the property or withdraw it from the bank account.

Within three months after the delay is discovered, the company is sent a demand for payment of income tax. This document indicates the repayment period and amount of the debt.

On a note! The decision to collect the tax debt is made a maximum of 2 months after the payment deadline has expired.

If you transfer an advance payment for a smaller amount than indicated in the declaration, the tax office has the right to forcibly collect the difference. Transferring an insufficient amount may result in a penalty. But, if the initially declared amount exceeds the actual profit, the amount of the penalty may be recalculated.

For some reason you forgot to submit your return on time? In ours you can familiarize yourself with the list of tax sanctions, and we will also consider options for reducing the amount of the fine.

How to save on tax legally?

The tax office is improving its control over companies, so saving on taxes is becoming increasingly difficult. But there are legal ways to reduce your premiums.

To save money, you can recognize revenue from payments. If a product is sold, but payment for it has not been received, the supplier is considered the owner of the product. The enterprise's income must include revenue on the date of actual payment.

Another way to reduce your current premiums is to create a reconciliation statement with the lender. This will help delay paying off old debts. This way you can defer the inclusion of the loan in your income for 3 years.

One method to save on premiums is to offset mortgage interest. But it needs to be formatted correctly. If it is not included in wages, then insurance may not be paid for. Because funds to pay off interest on the purchase of residential real estate, which the company provides to employees, are not subject to contributions.

Video - Advance payments for income tax