In order not to become a debtor to the country's tax system, you need to follow the prescribed rules. First, the company must decide exactly how it wants to transfer the tax. There are 2 regulated possibilities:

• Monthly
• Quarterly

Both methods do not contradict the law.

• The amount of revenue of the company (legislative instructions)
• The accounting policy of the enterprise (decided by the taxpayer himself)

For example, if your revenue is less than 60 million rubles. – you can only make advances per quarter (as the law currently says). You don’t even need to inform the tax office that you will pay quarterly (these are the preferences the legislator gives today).

When a company earns more than 60 million, calculated according to the norms of the Tax Code of the Russian Federation, a different rule applies. It looks like this:

• Monthly payments must be paid in advance each quarter
• Tax must be paid taking into account the actual amount of profit

IMPORTANT: the method of calculation that you have chosen must be fixed in the accounting policy of the taxpayer, otherwise you will be subject to the usual rules of law.

Is it possible to change the tax payment method?

According to the current income tax rules in 2017, it is possible to change the option of calculation and payment in advance. The paying company can do this only once a year, namely:

• Make the document strictly before the end of this year
• The order applies only to the next year

Please pay attention to these restrictions if you plan to change the rules for paying contributions from the beginning of the next tax period. The main thing is to comply with the formalities before December 31 of the previous year.

Who pays dues every quarter

Advances on income tax are paid quarterly by such taxpayer firms that have not generated revenue of more than 15 million in accordance with Article 286 of the Tax Code (clause 3 in Article 286 150-FZ).

It turns out that in the year preceding 2017, according to tax accounting data, your company’s quarterly revenue was up to 15,000,000 rubles. – feel free to refuse to pay taxes every month.

With such revenue you can pay once every 3 months of work. Thus, in the second and subsequent reporting periods you will pay only 1 payment. But still, do not forget to notify the tax authorities in a timely manner.

How to take into account revenue for quarterly payments

The general rule for paying advances says: the revenue base, which allows you to understand whether to pay every month or once a quarter, should be considered as a cumulative total, and take the periods sequentially.

PLEASE NOTE: the quarter based on the results of which it was decided to make this calculation will not take part in the calculation of those same 15 million.

How is average sales income calculated for 4 quarters?

The regulatory instructions will help you make the calculation correctly. It is in the letter of the Ministry of Finance 03-03-06/1/716 (12/24/12 - date of approval). You can also use the contents of the text of the letter dated September 21, 2012 (No. 03-03-06/1/493). The main thing is not to forget that the taxation of the following enterprises does not depend on the amount of revenue:

• Representative offices (permanent) of foreign companies on the territory of the Russian Federation
• Firms with no commercial activity and no such income
• Special institutions (autonomous)
• Public sector enterprises
• Other companies listed in Article 286 of the Tax Code of the Russian Federation (clause 3)

PLEASE NOTE: exceptions to the list include such organizations as: museums, concert companies, libraries, if they are recognized as budget companies, starting from 01/01/14 they do not pay advances on profits.

How are quarterly advance payments for income taxes calculated?

Actual profit is the basis for determining the amount of future tax advances. For calculations, tax authorities prescribe using the following formula:

For the reporting period payable = Amount of tax – Amount of advances

It is simple and does not cause difficulties when operating the accounting service.

Case study:

The company "Akvarel" pays advances on profits every quarter. The 1st reporting period was worked out with revenue of 100 thousand rubles, for the first half of the current year the taxable profit is already 180 thousand rubles. This means that an advance income tax must be paid in the amount of 20 thousand (100 * 20%), and within six months an advance payment of 16 thousand (180 * 20% - 20) must be made.

What to do if the profit is less than the advance payment

The legislator gives clear explanations of how to deal with the payment of advances on income tax if, in fact, the profit is less than expected. The law establishes that advance payments are not required.

Procedure for making monthly advance payments for income tax

There are 2 legal options for calculating and transferring tax using the advance method. Their essence is as follows:

• Taking into account the tax amount as in the previous quarter
• Based on the actual profit of the current month of the year

IMPORTANT: a taxpayer company can independently decide which of the two legal options suits it best, the main thing is to consolidate its informed choice with the company’s accounting policies.

If the calculation of accruals for the last quarter

The postings and payment terms will be identical, but the amounts need to be calculated as follows:

• 1st quarter of 2017 – monthly advance based on the 4th quarter of 2016.
• 2nd quarter of the current year – 1/3 of the advance amount for the 1st quarter
• In the third quarter, the difference between the two amounts above is paid
• 4 sq. – we pay the difference between advances for 9 and 6 months of 2017

PLEASE NOTE: at the end of the quarters, the company must reconcile the tax amount based on the profits received with the amounts already paid in advance.

If the tax is higher, you need to make an additional payment; if the tax is lower, the overpayment is offset against future payments to the KBK income tax. The tax office will not refund the overpayment.

Let's look at the following example:

The Snowman company, according to its accounting policy for taxation, made monthly advance payments for income tax in 2017 based on the profit of the previous quarter.

Profit for the half year 800 thousand.

incl. 1st quarter – 200 thousand.

2nd quarter – 600 thousand

Taxes: 120 thousand (600 * 20%)

We get the calculation for the 3rd quarter:

40 thousand = 120 thousand / 3 months

If we consider tax in advance on actual profit

The company simply needs to pay the amount based on the calculation based on the fact of commercial activity. If it is successful, the tax will be higher, but if the sales were “worthwhile”, you will not have to overpay. The main rule: pay the tax by the 28th day of the month following the previous period.

Calculation of advance payments for income tax in the MARS company is carried out monthly, the calculation base is actual profit. In 6 months 2017 taxable profit was 800 thousand, and this value for the period from the beginning of the year to the last day of May amounted to 600 thousand.

It turns out that in June the company earned 200 thousand, therefore, an amount of 40 thousand (200 * 20%) needs to be paid in advance. The company will pay this fee according to the budget classification by July 28, 2017. If you pay the budget after this day, penalties will be charged.

The organization is newly created how to pay advances

Taxation of newly created companies involves the following rules:

1. We pay advances based on quarterly results.

With this option of settlements with the tax office, no notifications need to be sent to the regulatory agency. If the company was founded in the last month of the year, the first advance will be calculated for the period from December to March, i.e. the first month of operation (December) is added to the first full reporting quarter. The advance payment deadline is April 28, 2018 (see the norms of Article 285 of the Tax Code in paragraphs 1.2; Article 55 in paragraph 2).

1. We make payments to the codes as usual, but based on actual profits.

IMPORTANT: as soon as you have registered the company, immediately in the first month of operation, send a notification to the tax inspector that you are calculating advance payments for income tax based on the actual amount.

There are a number of features for newly organized enterprises. For example, a company was created in December 2016, but tax must be paid upon receipt of profit based on the results of January 2017, i.e. no later than the date: 02/28/17

This is exactly how the tax rules prescribed by Article 285 of the Tax Code in paragraphs 1 and 2, as well as the provisions of Article 55, paragraph 2, should be interpreted. It is necessary to understand that paying monthly based on profit means monthly filing of declarations.

As you can see, calculating monthly advance payments requires you to fill out more paperwork. But in this way the company insures itself against unwanted overpayments to the budget.

Overpayment of advance payments for income tax

It’s clear how to calculate the amount due for transfer and who pays to the country’s budget, then we create a payment order, the table of KBK classification codes will help you not to make mistakes when filling out the details. But what if you paid advances and there was an overpayment? Who will return it and how or do the tax authorities never return such amounts?

If there is a surplus, there are 2 options:

• Refund of money to the company's financial account
• Offsetting overpayments against future payments

Of course, you can return the money to the paying company’s account, but only if:

• You have no debts to the budget
• You are no longer subject to this tax

If the overpayment is a temporary phenomenon, it makes sense to leave it for the future. When a debt to be paid arises, the tax office will offset the amounts for a specific BCC of monthly advance payments. For example, a company paid 1.5 million rubles in advance, the actual tax for the period was 0.9 million, and advances for the next quarter were 300 thousand monthly. Consequently, the company does not contribute anything for the first 2 months, and its overpayment (1.5 - 0.9) is offset. There is no need to write any letter to the tax authorities. Everything will happen automatically if the BCCs are the same in the payment order and in the declaration.

If you don't know what your budget balance is, order a reconciliation report. Now this can be done via the Internet through special services or by visiting the Federal Tax Service in person in the region where your legal entity is registered for tax purposes.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

From the very first days of a new company operating on OSN, you need to think about what way it will be. If monthly based on actual profit, then the Federal Tax Service must be notified about this. Another way is based on the results of the quarter. But beginners need to take into account special rules. Indeed, depending on their revenue, in addition to quarterly payments, they may also need to make monthly advances. By the way, this article will also be useful to former special regime officers.

Method 1. Monthly based on actual profit

First, you need to inform your tax office that you are going to use this method of paying advances (Clause 2 of Article 286 of the Tax Code of the Russian Federation). The deadlines for newcomers to the Tax Code of the Russian Federation are not defined, but this must be done as early as possible (preferably during the first month of the company’s existence). You should not delay the notification so that the tax authorities do not have a reason to refuse you to use this method during the year. The notification is drawn up in any form.

“Profitable” advances (as well as submitting a declaration) must be paid monthly, no later than the 28th day of the month following the reporting period (Clause 3 of Article 289, paragraph 1 of Article 287 of the Tax Code of the Russian Federation). And the reporting periods in this case will be a month, 2 months, 3 months, and so on until the end of the calendar year (Clause 2 of Article 285 of the Tax Code of the Russian Federation).

The first advance payment is calculated based on the profit received at the end of the month in which the organization was created, even if registration did not occur on the 1st. For example, a company was registered on February 14, 2017, then its first reporting period will be February and the advance payment will be equal to the tax on profits actually received from February 14 to February 28, 2017 (Clause 2 of Article 286 of the Tax Code of the Russian Federation).

There is one exception: if the company was created in December, then the first advance payment is calculated based on the profit for December and January and is paid no later than February 28 (Clause 2 of Article 55 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated January 26, 2011 N KE-4-3/ 932@).

Subsequently, the amount of the advance for the reporting period is determined based on the tax rate and the actual profit received in the reporting period, which is calculated on an accrual basis from the date of establishment of the company before the end of the corresponding month (Paragraph 7, clause 2, article 286 of the Tax Code of the Russian Federation). At the same time, you transfer to the budget monthly the difference between the advance payment, calculated on an accrual basis from the date of registration, and the advance payment, calculated for the previous reporting period.

Keep in mind that if you start using this method of paying advances, you will only be able to change it starting from the next calendar year, again by notifying your inspectorate (Clause 2 of Article 286 of the Tax Code of the Russian Federation).

Method 2. Quarterly

There is no need to notify the tax office about the use of this method of paying “profitable” advances.

Attention! A full quarter does not mean any 3 consecutive months, namely the 1st, 2nd, 3rd or 4th quarter of a calendar year (Clause 4 of Article 6.1 of the Tax Code of the Russian Federation).

Advance payments are determined based on the results of each reporting period (quarter, half-year, 9 months) based on calculated on an accrual basis from the date of creation of the company until the end of the reporting period (Clause 2 of Article 286, Article 285 of the Tax Code of the Russian Federation).

The first reporting period, based on the results of which an advance must be paid, will be the period from the date of registration of the organization (even if this happened in the middle of the quarter) until the day of the end of this quarter. For example, if a company has existed since February 14, 2017, then the first reporting period for it is from February 14 to March 31, 2017, which means that it will be necessary to report and pay the advance no later than April 28, 2017.

If the company is registered in December, then the first quarterly payment is calculated based on profits for the period from December to March and is paid no later than April 28 (Clause 2 of Article 55 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated January 26, 2011 N KE-4-3/932 @).

However, in addition to quarterly advance payments, the company may also be required to pay monthly advances within the quarter. True, this can only happen after a full quarter has passed from the date of registration of the company (Clause 6 of Article 286 of the Tax Code of the Russian Federation).

Therefore, if your company is registered on the 1st day of the first month of the quarter (01.01, 01.04, 01.07, 01.10), then you may have a potential obligation to pay monthly advances starting from the second quarter of its existence. For “December” companies - starting from the second reporting period.

If the company was founded on any other day of the year, then based on the results of the second quarter of its existence, you need to calculate and pay a quarterly advance (of course, if a profit is made). And the obligation to pay monthly advances may arise starting from the third quarter of existence.

To determine whether you should pay monthly advances, you need to see what your income is (excluding VAT) after a full quarter has passed since the company was registered. Moreover, its size must be tracked from the moment the company is created. The maximum amount of revenue is 5 million rubles. per month or 15 million rubles. per quarter (Clause 5 of Article 287 of the Tax Code of the Russian Federation):

• if the limit has not been exceeded, the company can continue to pay only quarterly advance payments;
• If the revenue has exceeded the limit amount at least once since the registration of the company, then the company will have to pay monthly advances within the quarter.

Example.Determining the obligation to pay monthly advances

Condition. Romashka LLC and Buttercup LLC were registered in March 2017. Sales revenue (excluding VAT) for the companies is as follows:

Solution

Romashka LLC already in March had sales revenue exceeding 5,000,000 rubles, but the company will begin paying monthly advances only after a full quarter has passed from the date of its registration (this is the second quarter of 2017), that is, starting from the third quarter in terms of terms payment on 28.07, 28.08, 28.09. For the first and second quarters of 2017, the company only needs to pay quarterly advance payments (no later than April 28 and July 28, respectively).
Based on the results of the first and second quarters of 2017, Lyutik LLC also pays only quarterly advances. From the third quarter, the company needs to determine whether it should pay monthly advances or not. Since since its creation, the amount of revenue has never exceeded 5,000,000 rubles. per month, during the third quarter she does not need to pay monthly advances (she will only pay the quarterly payment).
But in the third quarter (in September), the revenue limit was exceeded (5,250,000 rubles > 5,000,000 rubles), which means that from the fourth quarter of 2017, Lyutik LLC needs to pay monthly advance payments according to the payment deadline of 10/30, 28.11, 28.12.

Payment of advances if the revenue limit is exceeded after a full quarter

The Tax Code of the Russian Federation states that the company is obliged to pay monthly advances from the month following the month in which the revenue limit was exceeded (Clause 5 of Article 287 of the Tax Code of the Russian Federation). When such an excess occurs in the last month of the quarter, there are no difficulties in determining the start date for payment of such payments. But what if revenue exceeded the RUB 5 million mark, say, in the first month of the quarter? Then it follows from the Tax Code of the Russian Federation that already from the next month (that is, in the middle of the quarter) you must start paying monthly advances. But this contradicts another norm of the Code. As you know, monthly advances payable during a quarter must be paid no later than the 28th day of each month of this quarter (Clause 1 of Article 287 of the Tax Code of the Russian Federation). That is, you cannot pay advances, for example, only in the second and third months of the quarter.

Attention! If you have an obligation to pay monthly advances, you will have to pay them until sales revenue for the past full four quarters (including the reporting quarter) is less than 60 million rubles. (Clause 3 of Article 286, paragraph 4 of Article 6.1 of the Tax Code of the Russian Federation). Then you can again switch to paying only quarterly advances.

In addition, the calculated and payable amount of monthly advances is indicated in the tax return. And the deadline for its submission is no later than 28 calendar days from the end of the corresponding reporting (tax) period (Clause 3 of Article 289 of the Tax Code of the Russian Federation). And no other deadlines are provided for its delivery.

This means that regardless of which month of the quarter you exceeded the revenue limit, monthly advances must begin to be paid from the first month of the quarter following the quarter in which monthly revenue exceeded 5 million rubles.

For example, for a company established in November 2016, revenue exceeded 5 million rubles for the first time. in April 2017. Then she will begin paying monthly advances not from May, but from the third quarter of 2017, with payment deadlines of July 28, August 28, and September 28.

How to calculate monthly advances

The amount of the monthly advance payment is determined by the following formulas (Clause 2 of Article 286 of the Tax Code of the Russian Federation):

Please note that monthly advance payments paid during the quarter are counted when paying the advance calculated based on the results of this quarter (Clause 1 of Article 287 of the Tax Code of the Russian Federation).

In the declaration for the reporting period (Q1, half-year, 9 months), monthly advances for the next quarter are reflected as follows (Clause 1.1, 4.3, 4.3.2, 5.11 of the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N MMV-7- 3/572@):

• on line 290 of sheet 02 the total amount of monthly advances is indicated (on lines 300 and 310 of sheet 02 - advances payable to the federal and regional budgets, respectively);
• in subsection 1.2 of section 1 - monthly payments for each payment period, broken down by budget.

In the declaration for 9 months, you need to additionally fill in lines 320 - 340 of sheet 02 about advances for the first quarter of the next year.

Questions here may arise from those companies that were created in the third quarter, because based on the results of 9 months, the amount of the monthly advance payment for the first quarter of the next year is actually calculated. Let's look at this with an example.

Example. Calculation of the amount of monthly advances

Condition. LLC "Vasilek" and LLC "Dandelion" were registered in August 2016. Sales revenue (excluding VAT) for the companies is as follows:

At the same time, according to the results of 9 months of 2016, Vasilek LLC received a loss (expenses exceeded income), and Dandelion LLC received a profit of 150,000 rubles, income tax amounted to 30,000 rubles. (RUB 150,000 x 20%).

Solution

For both companies, the obligation to pay monthly advances arises from the first quarter of 2017. Their amount should be determined based on the results of 9 months of 2016.

Since Vasilek LLC had a negative tax base for 9 months and no income tax was calculated, the company does not have to pay monthly payments in the first quarter of 2017.

Since Dandelion LLC made a profit, the monthly advance payment for the first quarter of 2017 (according to the payment dates of January 30, February 28, March 28) is equal to 10,000 rubles. (RUB 30,000 / 3).

As for filling out the declaration for 9 months of 2016, Dandelion LLC may not have declared the payment of monthly advances for the first quarter of 2017 (on pages 320 - 340 of sheet 02), because at that time it was not yet known In the next quarter, monthly revenue will be more than 5,000,000 rubles. or not. Therefore, Dandelion LLC, at its discretion, can clarify the reporting for 9 months or not submit an update at all, since at the time of drawing up the declaration no errors were made.

Advances from former special regime officers

If a company has lost the right to use a special regime (STS, UTII or Unified Agricultural Tax) and switched to OSN, then it must calculate and pay taxes as a newly created organization (Clause 4 of Article 346.13, paragraph 2.3 of Article 346.26, paragraph 4 of Article 346.3 Tax Code of the Russian Federation). Please note that the rules for newcomers do not apply to those companies that have switched to the common system voluntarily (Letter of the Ministry of Finance of Russia dated 04/19/2013 N 03-03-06/1/13450).

You can also choose one of two ways to pay “profitable” advances: quarterly or monthly based on actual profits.

Example. Calculation of the amount of monthly advances for a company that has switched to OSN

Condition. Podorozhnik LLC lost the right to apply UTII and is considered to have switched to OSN from the second quarter of 2017. The company’s operating results are as follows:

Solution

The first reporting period for income tax for Podorozhnik LLC is the period from 04/01/2017 to 06/30/2017, based on the results of which the advance payment must be calculated and paid by the payment deadline of 07/28/2017. The advance amount is RUB 237,000. ((RUB 245,000 + RUB 350,000 + RUB 590,000) x 20%).
At the same time, during the second quarter of 2017, the company does not calculate monthly advance payments, since a full quarter has not yet elapsed since the transition to OSN.
After a full quarter has passed, the company checks the amount of sales revenue. Since already in the second quarter of 2017 the amount of monthly revenue exceeded the threshold of 5,000,000 rubles, then from the third quarter of 2017 Podorozhnik LLC is obliged to pay monthly advance payments. For each payment deadline (07/28, 08/28, 09/28), the company must transfer 79,000 rubles to the budget. (RUB 237,000 / 3).

Keep in mind that if, using UTII, you begin to additionally engage in activities for which you need to pay income tax, then you need to calculate advances in the general manner, and not as a newly created organization (Letter of the Federal Tax Service of Russia dated July 12, 2011 N ED-4 -3/11206@).

Please note that after a full four quarters from the date of registration, the company ceases to be considered newly created for the purposes of calculating advances and must apply the general rules for paying advance payments.

Specialists from the Federal Tax Service of Russia explained the procedure for taxpayers to make advance payments for corporate income tax in connection with changes made to tax legislation (letter of the Federal Tax Service of Russia dated March 14, 2016 No. SD-4-3/4129@ " ").

The fact is that from January 1, 2016, the procedure for taxpayers to make advance payments for corporate income tax has changed. Now only quarterly advance payments are made based on the results of the reporting period, in particular, organizations whose sales income over the previous four quarters did not exceed an average of 15 million rubles. for every quarter. Previously, this limit was 10 million rubles. Such changes were made to (clause 9 of Article 2 of the Federal Law of June 8, 2015 No. 150-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Article 3 of the Federal Law "On Amendments to Parts One and second of the Tax Code of the Russian Federation (regarding taxation of profits of controlled foreign companies and income of foreign organizations)."

In this regard, tax officials note, taxpayers whose sales income averaged 10 to 15 million rubles over the previous four quarters must switch to the new procedure for paying advance payments from January 1, 2016. for each quarter or from 40 to 60 million rubles. in general for four quarters (10 million rubles per quarter x 4 quarters and 15 million rubles per quarter x 4 quarters).

Accordingly, organizations with such indicators for 2015, in the 1st quarter of 2016, do not have to pay monthly advance payments calculated earlier in tax returns for corporate income tax for 9 months of 2015 on payment dates: January 28, February 29 and March 28, 2016 of the year.

From January 1, 2016, such taxpayers have the right to submit updated tax returns for the nine months of 2015 to the tax authorities. They should indicate:

• zeros on lines 120 – 140 and 220 – 240 of subsection 1.2 of Section 1 with code “21” on line 001 “Quarter for which advance payments are calculated (code)”;
• dashes on lines 320 – 340 of Sheet 02, on lines 121 of Appendix No. 5 to Sheet 02.

In turn, the Federal Tax Service of Russia instructed inspectors, based on the results of inspections of declarations, including updated ones, to select taxpayers whose sales income exceeds 10 million rubles, but does not exceed the amount of 15 million rubles. on average for each quarter of 2015 and check whether they calculated monthly advance payments for the 1st quarter of 2016. If such taxpayers are detected, the tax authority will inform the organization about changing the procedure for making advance payments.

And if such organizations have separate divisions in territories under the jurisdiction of other tax authorities, inspectors send an information message about changes from January 1, 2016 to the procedure for taxpayers making advance payments of income tax to these tax authorities.

In accounting, advance payments calculated from both the balance sheet and cadastral value are reflected by the following entries:

Debit 26 (44) Credit 68
– an advance payment of property tax has been accrued if reporting periods are established by regional law.

To calculate income tax, advance payments are taken into account as expenses on the accrual date (clause 1, clause 1, article 264, clause 1, clause 7, article 272 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated September 21, 2015
№ 03-03-06/53920).

In the income tax return, advance payments are reflected on line 041 of Appendix No. 2 to Sheet 02 on an accrual basis in the total amount accrued in the reporting period
(Clause 7.1 Procedure for filling out the declaration).

Calculation based on the cadastral value of the premises

To calculate the tax base for cadastral property, you need to know its value. Such information can be taken from the state real estate cadastre, in accordance with Article 7 of Federal Law No. 221-FZ of July 24, 2007. At the same time, a company can find out the value of a specific asset on the Rosreestr website.

When calculating tax based on the cadastral value of property, a company can use the calculation formula (clauses 1, 2 and 4 of Article 382 of the Tax Code of the Russian Federation).

If the cadastral value of the premises has not been determined, but there is a total cost of the entire building, then the price of meters is determined by the formula in accordance with paragraph 6 of Article 378.2 of the Tax Code.

Formula for calculating the tax base for premises whose cadastral value is not determined

It is very important when the organization became the owner. He is the one who pays the property tax
from the cadastral value (subclause 3, clause 12, article 378.2 of the Tax Code of the Russian Federation). Before registering the transfer of ownership, the previous owner of the property must pay tax at the cadastral value.
And the new owner, when calculating the tax in 2016, must take into account the so-called ownership coefficient (clause 5 of Article 382 of the Tax Code of the Russian Federation). If ownership of the property accrues or ceases during the reporting period, the amount of the advance payment payable is calculated taking into account the number of complete months that the company owned during the reporting period. In this case, a full month is taken in which (clause 5 of Article 382 of the Tax Code of the Russian Federation):

• ownership of the object is registered if this occurred before the 15th day of the corresponding month inclusive. If the ownership of the object is registered after the 15th day, then this month when calculating the advance payment
  not taken into account for tax purposes;
• termination of ownership of the object is registered if this occurred after the 15th day of the corresponding month. If the termination of ownership
  the property is registered up to the 15th day inclusive, then this month is not taken into account when calculating the advance tax payment.

The amount of the advance payment for an incomplete reporting period is calculated using the formula.

Formula for calculating the amount of advance payment for an incomplete reporting period

Calculation based on average annual cost

But the tax base for the rest of the property is calculated based on its average annual value (clause 4 of Article 376 of the Tax Code of the Russian Federation). How is the average annual cost calculated? First you need to calculate the residual value of the property. This can be done using the formula.

Formula for calculating the residual value of property

Residual value is determined according to accounting data and is equal to the original price of fixed assets
minus accrued depreciation (clause 3 of article 375 of the Tax Code of the Russian Federation). So, for example, in order to calculate the advance payment for the third quarter of 2016 for property, you need to determine the average cost (clause 4 of article 382, ​​clause 1, clause 2 of article 383 of the Tax Code of the Russian Federation).

Formula for calculating average property value

Formula for calculating advance tax payment

EXAMPLE OF CALCULATING THE AVERAGE AND AVERAGE ANNUAL VALUE OF PROPERTY

Calculation of the average and average annual value of property, advance payments and property taxes for 2016.

Residual value of OS:

As of 01/01/2016 – RUB 1,500,000;

As of 02/01/2016 – RUB 1,400,000;

As of 03/01/2016 – RUB 1,300,000;

As of 04/01/2016 – RUB 1,200,000;

As of 05/01/2016 – RUB 1,100,000;

As of 06/01/2016 – RUB 1,000,000;

As of July 1, 2016 – RUB 900,000;

As of 08/01/2016 – 800,000 rubles;

As of 09/01/2016 – 700,000 rubles;

As of 10/01/2016 – 600,000 rubles;

As of November 1, 2016 – RUB 500,000;

As of December 1, 2016 – 400,000 rubles;

As of December 31, 2017 – RUB 300,000.

The property tax rate in a constituent entity of the Russian Federation is 2.2%.

1. Calculation of the advance payment for the first quarter. The average cost of property is RUB 1,350,000.
((RUB 1,500,000 + RUB 1,400,000 + RUB 1,300,000 + RUB 1,200,000) : 4).

Advance payment for the first quarter – 6,750 rubles. (RUB 1,350,000 × 2.2%: 4).

2. Calculation of advance payment for six months. The average cost of property is RUB 1,200,000.
((1,500,000 rub. + 1,400,000 rub. + 1,300,000 rub. + 1,200,000 rub. + 1,100,000 rub. + 1,000,000 rub. + 900,000 rub.) : 7).

Advance payment for half a year – 6600 rubles. (RUB 1,200,000 × 2.2%: 4).

3. Calculation of advance payment for 9 months. The average cost of property is RUB 1,050,000.
((1,500,000 rub. + 1,400,000 rub. + 1,300,000 rub. + 1,200,000 rub. + 1,100,000 rub. + 1,000,000 rub. + 900,000 rub. + 800,000 rub. + 700,000 rub. + 600,000 rub.) : 10).

Advance payment for 9 months – 5775 rubles. (RUB 1,050,000 × 2.2%: 4).

4. Calculation of property tax for the year.

The average annual value of property is 900,000 rubles. ((1,500,000 rub. + 1,400,000 rub. + 1,300,000 rub. + 1,200,000 rub. + 1,100,000 rub. + 1,000,000 rub. + 900,000 rub. + 800,000 rub. + 700,000 RUB + 600,000 RUB + 500,000 RUB + 400,000 RUB + 300,000 RUB) : 13).

Property tax for the year – 19,800 rubles. (RUB 270,346 × 2.2%).

Tax payable for the year – 675 rubles. (19,800 – 6750 – 6600 – 5775).

EXAMPLE OF CALCULATING PROPERTY TAX ON A REAL ESTATE PROPERTY

Calculation of property tax on a property accepted on the balance sheet on December 31, 2015. This month, the organization purchased a building to house offices in Moscow.

According to accounting data, the residual value of the building as of this date is 15,000,000 rubles. Tax rate – 2.2%. From January 1, 2016, the cadastral value of 80,000,000 rubles was established for this object. Tax rate – 1.3%.

The organization received a certificate of ownership on March 18, 2016. Since 2016, the tax base for this property is the cadastral value. The organization's accountant must calculate property tax as follows:

2015:

The average cost of property is: 17,000,000 rubles: (12 + 1) = 1,153,846 rubles.

Tax amount for 2015:

RUB 1,153,846 × 2.2% = 25,384 rub.

2016:

The organization is the owner of the object for 10 months (March - December).

The value of the adjustment coefficient for calculating property tax (advance payments) is equal to:

1/3 – for the first quarter;

3/3 – for the second quarter;

3/3 – for the third quarter;

10/12 – per year.

The amount of advance payments is equal to:

80,000,000 rub. × 1.3% × 1/3: 4 = 83,333 rub. – for the first quarter of 2016;

80,000,000 rub. × 1.3% × 3/3: 4 = 260,000 rub. – for the second quarter of 2016;

80,000,000 rub. × 1.3% × 3/3: 4 = 260,000 rub. – for the third quarter of 2016.

The amount of property tax to be paid additionally at the end of 2016 will be:

80,000,000 rub. × 1.3% × 10/12 – (RUB 83,333 + RUB 260,000 + RUB 260,000) = RUB 263,333

Income tax is the main tax of the general taxation regime; accordingly, it is paid by legal entities using OSNO. We have previously written several articles on the topic of this tax: on the website you can read about what it is, as well as how income and expenses are determined to calculate it.

Today we will look at one more point regarding this tax - how to transfer advance payments during the year.

What are the options

For simplicity, we will reduce the income tax as non-profit tax.

In fact, there are three ways to pay advances under the Taxpayer Agreement (recall that the issue of paying advances in the Tax Code of the Russian Federation under the Taxpayer Agreement is regulated by Articles 286 and 287):

1. Standard, aka basic - when we count the advance payment at the end of the next quarter, while within it we also make monthly payments. In short, this option can be described as: quarterly with monthly payments.
2. Based on the results of each quarter– there are no monthly payments, but not everyone can use this option (but only those who meet certain criteria). Again, if we shorten this definition, then the payment occurs: quarterly with no monthly payments.
3. According to actual profit every month.

“Preferential” option: when we pay quarterly and there are no monthly payments

Let's start with the easiest to understand option, when payments are made based on the results of activities at the end of the next quarter. Why do we call this option “preferential”? Because only a limited number of organizations can count advances under NNP this way. This option can only be used by those organizations that are mentioned in Art. 286, namely in paragraph 3.

These include:

• Organizations whose average sales income did not exceed 15 million rubles. per quarter – the previous 4 quarters are taken into account (counted as an average value, i.e. the amount of income for the previous 4 quarters is divided by 4);
• Autonomous and budgetary institutions (there are exceptions among budgetary organizations: theaters and concert organizations, as well as libraries and museums - they do not count or pay advance payments);
• Foreign organizations that operate through permanent representative offices opened in the Russian Federation;
• Participants of partnerships – simple and investment (in terms of income received from participation in them);
• Participants in production sharing agreements (based on income received from the implementation of such agreements);
• Persons recognized as beneficiaries on the basis of trust management agreements.

That is, advances can be paid quarterly either by organizations directly specified in this paragraph, or by organizations whose income level is low and its amount for the last four quarters is less than 60 million rubles. (if you divide by 4, then the average amount per quarter will be exactly equal to the limit of 15 million rubles.)

How to make a calculation?

It is done quite simply (let’s shorten the advance payment as AP):

AP (for the reporting period) = tax base (for the reporting period) * tax rate

AP (for additional payment based on the results of half a year / 9 months / year) = AP (for the reporting period) – AP (for the previous reporting period)

Example: When summing up the results of the 1st quarter, the tax base turned out to be equal to 6 million rubles. How to calculate AP?There is nothing complicated here:

AP (for 1 quarter) = 6 million * 20% = 1.2 million rubles.

Then we worked for the 2nd quarter, summed up the results of the half-year: the tax base (don’t forget that we consider it as an accrual total) amounted to 7.6 million rubles.

AP (additional payment based on the results of the half-year) = 7.6 million * 20% - 1.2 million = 1.52 - 1.2 = 0.32 million, or 320 thousand rubles.

Additional payment of NNP after the end of the year is calculated as follows:

Additional payment (at the end of the year) = NNP (for the year) – Amount of AP paid during the year

Well, it goes without saying that if, as a result of calculating the advance payment, you get a negative number or zero, then you do not need to make an advance payment.

Monthly payments based on actual profits

Clause 2 of Art. 286 establishes that taxpayers have the right to voluntarily choose to pay monthly advances under NNP, and these advances will be calculated according to actual data. The calculation is carried out similarly to the previous example, only payments are calculated not by quarters, but by months.

Calculation example: at the end of January, the taxable base (profit) amounted to 10.5 million rubles.

AP (Jan) = 10.5 million * 20% = 2.1 million rubles.

After the next month, the initial data, naturally, changes: the profit for the period for January-February amounted to 22 million rubles.

AP (Jan-Feb) = 22 million * 20% - 2.1 million = 4.4 - 2.1 = 2.3 million rubles.

You can switch to monthly transfers of advances based on actual profit amounts only from the new year; you won’t be able to do this in the middle of the year. To do this, the organization must notify the tax authorities of its decision by December 31 of this year.

For example, you decided to switch to this option for calculating and paying advances under NNP starting from 2020. This means that you must notify the tax office of this decision by December 31, 2019.

At the same time, remember that once you switch to this option, you will no longer be able to jump off it during 2020. You can return to the previous option of paying advances only from the beginning of next year. This order applies both when moving from the first to the third option according to the list at the beginning of our article, and when moving from the third option to the first.

Basic option: advances based on quarterly results with monthly payments

So, if you are not one of the organizations that are on the list of clause 3 of Article 286, and have not switched to monthly advances under Taxpayer on actual amounts of profit on a voluntary basis, then use the standard option for paying advances on Taxpayer. What does this mean?

For the reporting period (which for us is a quarter / half a year / 9 months / year), you calculate the advance according to the general formula: multiply the tax base by the rate.

Plus, within each quarter you also make monthly payments, the calculation procedure for which by quarter looks like this:

• The monthly payment (Q1) is equal to the similar payment in force in Q4. the previous year;
• Monthly payment (2nd quarter) = 1/3 * advance payment calculated based on the results of 1st quarter;
• Monthly payment (Q3) = 1/3 * (advance calculated based on the results of the six months - advance calculated based on the results of Q1);
• Monthly payment (Q4) = 1/3 * (advance calculated based on the results of 9 months - advance calculated based on the results of the six months).

Example: the organization pays advances on NNP quarterly with monthly payments within quarters. Monthly payment in Q4. 2018 was 800,000 rubles. How to calculate advances and monthly payments in 2019, if the tax base by period on an accrual basis was 21, 45, 80, 120 million rubles?

So, we consider it as follows: since the monthly payment in October-November-December 2018 was 0.8 million, this figure remains the same throughout the first quarter of the coming year. Payments in the first three months of the year will be as follows: 800 thousand rubles each. monthly.

Now we calculate the advance based on the results of the 1st quarter.:

21 million * 20% = 4 million 200 thousand rubles, of which three times 800 thousand rubles each. we have already listed.

Additional payment upon completion of 1st quarter.:

4.2 million – 0.8 million * 3= 4.2 – 2.4 = 1.8 million rubles.

The monthly payment in the second quarter will be:

1/3 * 4.2 million = 1 million 400 thousand rubles.

That is, in April / May / June we pay 1.4 million each month.

Now we calculate the advance payment based on the results of the first half of the year:

45 million * 20% - 4.2 million = 9 - 4.2 = 4 million 800 thousand rubles.

To be paid additionally based on the results of the half-year:

4.8 million – 1.4 million * 3 = 4.8 – 4.2 = 600 thousand rubles.

The monthly payment in the third quarter will be:

1/3 * 4.8 million = 1 million 600 thousand rubles.

For the next three months (July-August-September) we pay 1.6 million rubles. monthly.

Now we calculate the advance upon completion of 9 months.:

80 million * 20% - 4.2 million - 4.8 million = 16 - 9 = 7 million rubles.

Additional payment based on the results of 9 months.:

7 million – 1.6 million * 3 = 7 – 4.8 = 2 million 200 thousand rubles.

The monthly payment in the fourth quarter will be:

1/3 * 7 million = 2 million 330 thousand rubles.

It turns out that in the last three months of the year we pay 2.33 million rubles. monthly.

Now we calculate the payment at the end of the year:

120 million * 20% - 4.2 million - 4.8 million - 7 million = 24 - 16 = 8 million rubles.

Additional payment at the end of the year:

8 million – 2.33 million * 3 = 8 – 6.99 = 1.01 rub.

Monthly payment in 1 quarter. 2020 will be similar to the payment in December and will amount to 2.33 million rubles.