Page 180 of the income tax return. How to fill out an income tax return. Income tax return: rules for filling out indicators

Filling out almost any tax reporting raises questions among accountants, and the income tax return (approved by Order of the Federal Tax Service of October 19, 2016 N ММВ-7-3/572@) was no exception. So, in particular, difficulties are associated with filling out line 210 of Sheet 02.

Line 210 of the declaration

This line reflects the total amount of advance payments accrued for the reporting/tax period.

Filling out line 210 of Sheet 02 depends on how the organization pays advance payments on profits to the budget (clause 5.8 of the Procedure, approved by Order of the Federal Tax Service dated October 19, 2016 N ММВ-7-3/572@).

Line 210: the organization pays only quarterly advances

In this case, line 210 of Sheet 02 is filled in as follows:

Line 210: the organization pays monthly advances with quarterly additional payments

Here the situation with filling out line 210 of Sheet 02 is a little more complicated:

Line 210: the organization pays advances based on actual profit

The procedure for filling out line 210 of Sheet 02 by such organizations is similar to the procedure for filling out organizations paying only quarterly advances:

The report information on line 010 contains information about the number of persons enrolled in the compulsory insurance system for employees of the enterprise. The breakdown of data is carried out by type of insurance with indicators reflected in position 010 of separate sections of the calculation.

The number of employees is determined in accordance with the requirements established by statistical authorities. The number reflects data on all persons in the reporting period, including dismissed employees. In cases of making payments to employees after dismissal - benefits, bonuses, it is also necessary to take into account persons in the composition of persons in position 010, due to the fact that payments are made within the framework of employment contracts.

An example of accounting for a dismissed employee when making payments

An enterprise of the organizational form LLC paid the benefits according to the ballot to the dismissed employee before the expiration of 30 days. Since the payment to the employee was made under an employment contract, in the reporting the person is included in the number of insured persons on line 010 of all types of deductions. At the same time, in lines 160, 170 and 180 of section 3, the person must be indicated with the index “1”, indicating the status.

Information on the number of employees in the calculation

The number of sections must match the number of employees specified in Section 3 for each type of insurance. Indicators about persons are reflected by periods. Data indicated:

• Received in the billing period from the beginning of the year.
• Available for the last reporting 3 months.
• Installed monthly during the last quarter.

Data on the number are determined in accordance with the list of employees for whose remuneration contributions are and are not accrued. For organizations with separate structures, information separation is provided.

Enterprises that submit calculations of contributions separately for the parent body and a separate division before 2017 must continue to submit reports by location. Enterprises that have changed their status since 2017 with the formation or liquidation of individual structures must report the emergence or loss of powers of divisions. These conditions are specified in the letter of the Ministry of Finance of the Russian Federation dated 05/05/2017 No. 03-15-06/27777, approved by the Deputy of the Department R.A. Sahakyan.

Number indicated in the pension insurance system

Line 010 indicates all employees registered in the OPS system. This category includes persons who have an individual SNILS certificate number. You must obtain an insurance number upon first employment or earlier. Enterprises may employ persons who do not receive wages and for whom, accordingly, contributions are not calculated. Employees include:

• Persons caring for a child on special leave.
• Performing civil military duty, which preserves their job.
• Employees are on leave without pay.

The number of persons specified in subsection 1.1 is duplicated in the section on individual accounting. Persons registered in the OPS system are indicated in line 160 of section 3. The section is filled out for all persons based on the data of the last 3 months. Employees who do not belong to the insured, but are on the payroll, are indicated with characteristic 2.

Number of persons in the compulsory medical insurance system

Persons registered in the compulsory medical insurance system are indicated in line 010 of subsection 1.2, which simultaneously corresponds to the indicator in line 170 with feature 1 of section on individual registration. If the indicators do not match, the reporting will not be accepted. All employees of the enterprise are included in the compulsory medical insurance system:

• Russian citizens receiving a perpetual policy. The presence or absence of contributions does not limit the rights of employees.
• Foreigners whose duration of insurance coincides with the legal period of stay in the country.

Persons who are absent for good reasons and do not receive remuneration, similar in number to those registered in the compulsory health insurance, continue to remain insured and must be indicated in line 010. For employees of enterprises who do not pay contributions to compulsory medical insurance and compulsory social insurance, the same procedure is maintained. If an enterprise has a preferential tariff established in accordance with Art. 427 of the Tax Code of the Russian Federation, the condition of conducting business does not mean termination of insurance for employees.

Number of persons reflected in payments under the OSS system

Line 010 of Appendix 3 to Section 1 of the calculation contains information about foreign citizens receiving VNIM benefits. The information is broken down by number of cases, days and benefits paid.

Question No. 1. Are persons accepted under GPC agreements, within the framework of which property is transferred under a lease agreement, insured in the compulsory health insurance and compulsory medical insurance system?

According to Art. 420 of the Tax Code of the Russian Federation, payments to persons accepted under GPC agreements are subject to insurance contributions, with the exception of deductions for VNIM. A restriction applies to GPCs under which a property right is transferred. Remunerations of citizens under agreements with special conditions do not serve as an object for calculating contributions. Information about persons is not entered in line 010 of the reporting.

Question No. 2. Is there a link between the data on line 010 of the calculation of contributions and other types of reporting?

Information on the number of employees indicated in line 010 of subsection 1.1 is comparable to the number of persons indicated in the monthly SZV-M report submitted to the Pension Fund. In some cases, discrepancies are allowed, for example, when paying dismissed employees. Control bodies, through interdepartmental exchange, compare indicators.

At the end of each reporting period established by the inspection, companies are required by law to count and submit a declaration to the tax authorities, which states the amount paid to the state. This amount is displayed in a separate column when filling out line 210 for the reporting period. This column is an indicator of how much the enterprise will pay to the state in the form of advance payments.

What does line 210 consist of?

The declarant independently calculates the payment, which is paid in advance, based on the rate prescribed for the organization. Calculated from the beginning of the reporting period to the end. This is stated in Art. clause 1 of the Tax Code. There are exceptional cases when, when receiving income that has already been accrued and paid by a group of taxpayers, this amount is not indicated in the declaration (Article 286, paragraphs 4,5 of the Tax Code)

Line 210 of the declaration itself shows the income received by the enterprise and the contributions made to the budget. The indicators of lines 210 to 230 do not reflect the actual profit and loss of the organization. The line itself shows how the company pays tax, monthly or quarterly. If you correctly enter data into other sections, line 210 itself will not cause any difficulties when filling out. Based on the data already entered, line 210 indicators are generated.

Sequence of entering data into line 210

According to Article 286, paragraph 2, at the end of the reporting period, all declarants fill out declarations and transfer taxes to the state budget. In one reporting period the following amount is accrued:

• Payment in the form of an advance is paid once a month in the 1st quarter of the current period. It is equal to the amount of payment that is due in the last quarter of the previous period.
• The monthly payment is paid to the budget in the 2nd quarter of the current period. It is equal to 1/3 of the amount of the advance payment, which was accrued in the first quarter of the current year.
• Payment every month, which is paid to the budget in the 3rd quarter. It is equal to 1/3 of the difference between the amount accrued for the six months.
• The monthly payment, which is paid in the 4th quarter, consists of 1/3 of the difference in the amount that was accrued for six months and nine months.

That is, you can specify it like this:

The Vesna LLC company makes transfers every month, divided into advance amounts.

Advance amount for monthly payment per 1 sq. of the current year is known and amounts to 30,000 rubles. Of them:

• 3,000 rubles goes to the Federal Treasury.
• 27,000 rubles goes to the Regional Treasury.

Throughout the first quarter, the company made transfers within the deadlines established by law. During the entire first quarter, Vesna LLC paid advances in the amount of:

• 3,000*3 = 9,000 to the Federal Treasury.
• 27,000*3 = 81,000 to the local budget.

At the end of the first quarter, the company receives an income of 100,000. Then the advance, or rather, its amount is (100,000*20% line 180) 20,000 rubles. Then the deduction is calculated as follows:

• 100,000*2% line 190 =2,000. Contributions to the Federal Budget.
• 100,000*18% line 200 = 18,000. Contributions to the local budget.

During the 1st quarter, Vesna LLC notified the tax office of changes in payments. Starting from the second quarter, the organization’s income did not exceed fifteen million rubles, so it stopped making monthly advance payments.

If for some reason the accountant filled out line 210 when filling out the return for the 1st quarter, and at the same time an application was submitted to cancel monthly payments, then the tax office will expect payment. To carry out a reversal operation, you must inform the inspector about it. This follows from Tax Code Article 286. clause 3.

How to fill out the sample

All income tax accruals - line 210 - are paid every month or quarterly. This data is reflected in document lines 210, 220, 230. In the declaration, this is sheet 2. To avoid errors that occur when filling out line 210 of the declaration, you can also use the following formula.

• D(1Q) L02S210= D (last year) L02S320;
• D(p/g) L02S210=D(1kv) L02 (s180+S290);
• D(9months) L02S210= D(p/g) L02 (S180+S290);
• D(year)L02S210=D(9months) L02 (S180+S290);

If, when calculating the proportional payment (advance payment), it turns out to be zero or negative, it means that no advance payments were made in the quarter. Based on the Tax Code Art. 287 clause 1, advance payments paid during the period are counted when paying payments at the end of the reporting period.

One reporting period means a year. Reporting periods are considered to be 1 quarter, half a year, 9 months, and one year, respectively. It follows that payments at the end of the period are counted against taxes based on the results of the next period.

If a situation arises when the payment for nine months and for the 4th quarter is less, the taxpayer may underpay to the state treasury. The amount of money resulting from the difference between the two periods goes towards reducing the debt.

If income increases, then the company that issued quarterly advance payments will be required to switch to paying monthly payments. If the enterprise's profit exceeds fifteen million rubles, the organization is obliged to make monthly advances.

Question: For income tax: for the 1st half of the year, line 210 is filled in as the sum of the indicators of lines 180, sheet 02 for the 1st half of the year + line 290 for the 1st quarter, I have the tax amount to reduce. But since our organization falls under monthly payments, it means I also have to accrue them and pay them within 2 quarters: what is the difference between lines 180 for the 1st half of the year and the 1st quarter?

Answer: Line 210 of Sheet 02 of the income tax return reflects the total amount of all advance payments payable in the period for which the return is filed.

In particular, in the half-year report, page 210 (220,230) of Sheet 2 = page 180 (190,200) of Sheet 2 from the report for the 1st quarter + page 290 (300,310) of Sheet 2 from the report for the first quarter of the current year.

Regarding monthly payments.

Yes, that’s right, on line 290 of Sheet 02 of the half-year declaration, it is necessary to reflect the amount of monthly advance payments accrued for payment for the months of the quarter following the expired reporting (tax) period.

For a half-year report, this amount is calculated using the formula:

Line 290 “Amount of monthly advance payments for the __ quarter of 20__” Sheet 02

Line 180 “Amount of calculated income tax - total...” Sheet 02

Line 180 “The amount of calculated income tax - total...” of Sheet 02 of the declaration for the previous reporting period (1st quarter).

Those. the difference in the indicators of lines 180 of Sheet 02 of the declaration for the half-year and the first quarter is entered if it is > 0; in other cases there is a dash.

The Tax Service announced that it plans to make changes to paragraph 5.7 of the Procedure for filling out the income tax return. Now, according to this paragraph, the tax on the profits of a CFC is summed up with the tax on the main activity of the federal budget and is reflected on line 190 of sheet 02 of the declaration. This requirement is wrong. In fact, these indicators cannot be summed up. In the declaration, the amount of income tax of a controlled company must be reflected in a separate subsection 1.1 - as the sum of the indicators of line 210 of section B1 and line 250 of section B2 of sheet 09. This is stated in the letter of the Federal Tax Service of Russia dated February 17, 2017 No. SD-4-3/3006.

• on line 220 - to the federal budget;
• on line 230 - to the budget of the constituent entity of the Russian Federation.

When filling out the lines, follow clause 5.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572.

Calculate the advance payment to the regional budget on line 310 using the formula:

Calculate the total amount of monthly advance payments on line 290 using the formula:

If the amounts are negative or equal to zero, there is no need to transfer advance payments.

If in the income tax return for nine months the organization distorted the amount of advance payments for the first quarter of the next year, it is better to draw up and submit an updated return. Despite the fact that such an obligation is not directly provided for by the Tax Code of the Russian Federation, an updated declaration will protect you from disagreements with the inspectorate, which will control the payment of tax based on unreliable data.

How to calculate the amount of the monthly advance payment of income tax for the II, III, IV quarters based on the profit of the previous quarter

Calculate your monthly income tax payment during the second quarter using the formula:

Calculate the monthly payment during the third quarter using the formula:

Calculate the monthly payment during the fourth quarter using the formula:

Transfer monthly advance payments to the budget no later than the 28th day of each month of the quarter (clause 1 of Article 287 of the Tax Code of the Russian Federation). For example, for the first quarter, make three payments: until January 28, until February 28 and until March 28.

Each month, transfer 1/3 of the quarterly advance payment that you declared in your income statement for the next reporting period. It does not matter what profit or loss the organization will make.

The company has the right to transfer advances ahead of schedule. For example, all three payments for the first quarter can be paid on January 20. And monthly payments for the next quarter - along with additional tax payment for the past quarter.

You cannot suspend advance payments; inspectors will issue a fine for this. If at the beginning of the quarter it turns out that the final profit will be less than planned, continue to make payments in the stated amounts. The overpayment will then be credited or returned.

If the amount of the quarterly payment cannot be divided by 3 without a remainder, then add the remainder to the payment for the last month of the quarter (clause 5.11 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572).

According to the calculation, the advance payment may be negative or equal to zero. Then for this quarter nothing needs to be transferred to the budget (paragraph 6, paragraph 2, article 286 of the Tax Code of the Russian Federation).

If a company receives income taxed at a zero rate, then there is no need to accrue and pay advance taxes. For example, agricultural producers who have not switched to the Unified Agricultural Tax, but meet the criteria of paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation. Since the rate is 0 percent, then the tax and advances are zero (

If an employer issues a “list” order on bonuses for the organization, there is no need to explain in this document why someone received a smaller bonus.

Human capabilities are not limitless and remembering everything is impossible. It's good when there is someone who understands your concerns and will always remind you of the most important things. Therefore, as usual, we have prepared accounting reminders for you for the coming week.

A husband cannot claim a social personal income tax deduction for expenses for his wife’s treatment if the medical procedures were paid for before the wedding.

The Federation Council approved a number of amendments to the Law on CCP. This means that the amendment law will soon be officially published and come into force. So it’s time for businessmen to prepare for the coming changes.

Inspectorate employees have the right to request information from banks about receipts to individuals’ accounts only in special cases.

Tax legislation does not prohibit an individual entrepreneur from using his personal bank account (that is, opened not as a businessman, but as an individual) to receive payment for services rendered within the framework of business activities.

How to fill out line 210 of Sheet 02 of the income tax return

Line 210 of Sheet 02 of the income tax return reflects the total amount of all advance payments payable in the period for which the return is filed.

The procedure for filling out this line depends on how the organization pays advance payments.

The organization pays monthly and quarterly advance payments

1 If you pay a trading fee, the resulting result must be reduced by the amount of the trading fee from line 266 of Sheet 02 of the declaration for the reporting period.

The organization does not pay the sales tax.

The amount of the advance payment payable in each month of the first quarter amounted to 500,000 rubles. line 320 of Sheet 02 of the declaration for 9 months of the previous year.

The amount of the advance payment accrued for the first quarter amounted to RUB 1,800,000. line 180 of Sheet 02 of the declaration for the 1st quarter, and the amount subject to additional payment under the declaration for the 1st quarter is 300,000 rubles. (RUB 1,800,000 - RUB 500,000 x 3).

The amount of the advance payment payable in each month of the second quarter is equal to 600,000 rubles. (RUB 1,800,000 / 3). This amount is reflected in line 290 of Sheet 02 of the declaration for the first quarter.

Thus, within six months the organization had to pay advance payments in the amount of 3,600,000 rubles. (500,000 rub. x 3 + 300,000 rub. + 600,000 rub. x 3). This amount:

• equal to the sum of lines 180 and 290 of Sheet 02 of the declaration for the first quarter, i.e. RUB 3,600,000 (RUB 1,800,000 + RUB 1,800,000);
• indicated in line 210 of Sheet 02 of the half-year declaration.

The organization pays only quarterly advance payments

Filling out the declaration - line 210

At the end of each reporting period established by the inspection, companies are required by law to count and submit a declaration to the tax authorities, which states the amount paid to the state. This amount is displayed in a separate column when filling out line 210 of the income tax return for the reporting period. This column is an indicator of how much the enterprise will pay to the state in the form of advance payments.

What does line 210 consist of?

The declarant independently calculates the payment, which is paid in advance, based on the rate prescribed for the organization. Calculated from the beginning of the reporting period to the end. This is stated in Article 52, paragraph 1 of the Tax Code. There are exceptional cases when, when receiving income that has already been accrued and paid by a group of taxpayers, this amount is not indicated in the declaration (Article 286, paragraphs 4,5 of the Tax Code)

Line 210 of the income tax return itself shows the income received by the enterprise and the contributions made to the budget. The indicators of lines 210 to 230 do not reflect the actual profit and loss of the organization. The line itself shows how the company pays tax, monthly or quarterly. If you correctly enter data into other sections, line 210 itself will not cause any difficulties when filling out. Based on the data already entered, line 210 indicators are generated.

Sequence of entering data into line 210

According to Article 286, paragraph 2, at the end of the reporting period, all declarants fill out declarations and transfer taxes to the state budget. In one reporting period the amount of advance payments is calculated:

• Payment in the form of an advance is paid once a month in the 1st quarter of the current period. It is equal to the amount of payment that is due in the last quarter of the previous period.
• The monthly payment is paid to the budget in the 2nd quarter of the current period. It is equal to 1/3 of the amount of the advance payment, which was accrued in the first quarter of the current year.
• Payment every month, which is paid to the budget in the 3rd quarter. It is equal to 1/3 of the difference between the amount accrued for the six months.
• The monthly payment, which is paid in the 4th quarter, consists of 1/3 of the difference in the amount that was accrued for six months and nine months.

Completing the annual income tax return

Good afternoon
In continuing the discussion of this topic, I would like to know how to correctly fill out the income tax return for the year, taking into account the loss for 9 months.
I'll show you what I had during the year.

1st QUARTER
Income on page 010 of sheet 2 - 147,471;
Expenses (sum of lines 030 and 040) - 128,282;
Profit on lines 060, 100 and 120 - 19,189.
Tax on line 180 - 3,838.
Advance payments on line 210 are not entered, since this is the first quarter, the total sum of lines 270 and 271 is 3,838.
I paid this amount for the first quarter.

1ST HALF YEAR

Expenses (sum of lines 030 and 040) - 185,525;
Profit on lines 060, 100 and 120 - 12,581.
Tax on line 180 - 2,517.
Advance payments on line 210 are 3,838, this is the amount that was paid for the first quarter.
Since the amount of advance payments turned out to be greater than the tax amount for the first quarter, I put the resulting number in lines 280 and 281 (18% for the city budget and 2% for the federal budget). The total amount of these lines turned out to be 1,321 - income tax to be reduced for the first half of the year.

9 MONTHS
Income on page 010 of sheet 2 - 198,106;
Expenses (sum of lines 030 and 040) - 200 220;
Loss with a minus sign on lines 060 and 100 - 2,114;
Tax base on line 120 - 0;
Tax on line 180 is 0.
Advance payments on line 210 - 2,517, this is exactly the income tax that was charged for the first half of the year.

YEAR
Income on page 010 of sheet 2 - 750 309;
Expenses (sum of lines 030 and 040) - 706,133;
Profit on lines 060, 100 and 120 - 44,176;
Tax on line 180 - 8,836.
Then the hard part begins. In that thread they told me that due to the fact that there was a zero in line 180 for 9 months, there should also be a zero in line 210 (Advance payments). But then the amount of tax for the year will be (8,836), which I will have to pay, and this is incorrect, since I already paid 3,838 in the first quarter. The correct amount of tax to pay should be 4,998 - that’s exactly how much I transferred to budget today.

How can I fill out the declaration correctly to get the indicated figure?

www.buhonline.ru

How to fill out line 210 of sheet 02 of the income tax return?

Good afternoon, please tell me the LLC on OSNO pays income tax quarterly.
In sheet 02 of the income tax declaration for the half-year, line 210 “the amount of accrued advance payments for the reporting tax period” indicated data from the declaration for the first quarter on line 180 “the total amount of calculated tax.” This amount turned out to be more than the amount of tax calculated for the six months, so lines 270 and 271 of the declaration (the amount of additional tax) were left blank. But then they paid the tax anyway. Please tell me in the income tax return for 9 months what amount should I have reflected on line 210,270,271? On line 210, I reflected the amount of calculated tax for the 1st quarter + half of the year. In lines 270 and 271 reflected the amount of tax to be paid additionally: the calculated amount of tax for 9 months minus line 210 of the income tax return for 9 months. The tax office called and asked to send an adjustment, but I can’t understand what I did wrong. Or did I need to reflect only 1 quarter on line 210 of the 9th declaration, since in the second there was no additional tax? I re-read the materials here, but everywhere they are for organizations with monthly payment of income tax.

1 sq.
pp 180- 5000
page 210 - empty,
line 270 - tax to be paid additionally 500
line 280 - additional tax 4500

half year
pp 180 – 4000
page 210 – 5000
page 270, page 280 - empty (but 4000 was transferred to the budget)

9 months
pp 180- 9500
page 210 - 9000 or is it only necessary to indicate here 5000 for the first quarter?
pp. 270 – 50
pp 280 – 450
lines 270 and 271 are reflected taking into account the transfer of tax to the budget for 1 quarter. and half a year.
What's wrong?

Good afternoon
If I understand you correctly, then you have income tax for 1 sq. was 5,000 rubles, the profit tax for the half-year was 4,000 rubles, then you should have reflected line 280, 281 in the income tax for the half-year to be reduced.

In accordance with the Instructions for filling out ND, line 210
organizations paying advance payments only at the end of the reporting period - the amount of calculated advance payments according to the Declaration for the previous reporting period;

Ariadno4ka, good evening.

line 210 in income tax decoaration:
in the 1st quarter = line 320 of the declaration for 9 months of the previous year
half year = line 180 of the declaration for the 1st quarter + line 290 of the declaration for the 1st quarter
9 months = line 180 of the declaration for 6 months + line 290 of the declaration for 6 months
year = line 180 of the declaration for 9 months + line 290 of the declaration for 9 months

If line 180 is less than line 210, then it reflects the amount to be reduced on line 280

Your declaration reflects the accrued values, not the listed ones.

Line 210 of the income tax return for the 3rd quarter of 2017

Articles on the topic

At the end of each reporting period, all companies are required to submit a tax return, which indicates the amount that is payable to the state. Line 210 of the income tax return for the 3rd quarter of 2017 shows the amount of advance contributions that the company will have to pay. We will analyze in detail how to fill out line 210, and what nuances need to be taken into account when filling it out.

Download the new income tax return form for the 3rd quarter of 2017>>>

What does line 210 of the income tax return for the 3rd quarter of 2017 consist of?

When completing line 210, it is important to know how your company pays down payments, monthly or quarterly. This determines what will be written to the line. We will look at what line 210 consists of, how to fill it out correctly, and what needs to be taken into account when filling it out.

We remind you that the tax service approved the profit declaration form by order dated 10/19/2016 N ММВ-7-3/572. Line 210 of the income tax return for the 3rd quarter of 2017 is located on the continuation of sheet 02.



Line 210 of the income tax return for the 3rd quarter of 2017 reflects the income the company received and what deductions are made to the budget. It shows that the company pays tax on a monthly or quarterly basis. Lines 210-230 are not measures of the company's profit or loss.

If other sections of the tax return are filled out correctly, then line 210 of the income tax return for the 3rd quarter should not cause any difficulties in filling it out. The values ​​in line 210 are entered based on previously completed tax return lines.

Let's take a closer look at how line 210 of the income tax return for the 3rd quarter of 2017 is filled out. In this line you must indicate the advance payment for the 3rd quarter of 2017, and also allocate the amount to budgets. For the federal budget - line 220, the advance to the subject’s budget must be indicated in line 230.

Attention! Since January 1, the breakdown of budgets has changed; now 3% of the tax is paid to the federal budget, and 17% to the regional budget (in 2016 it was 2% and 18%, respectively).

Every accountant should know this!

How to fill out line 210 income tax returns for the 3rd quarter of 2017

Line 210 of the income tax return for the 3rd quarter of 2017 is filled out differently depending on how your company pays advance contributions: monthly or quarterly. It is important to remember this nuance when filling out line 210. We've covered both options - choose the instructions that suit your company.

How to account for expenses without errors? Accountants are often confused about which expenses can be written off and which ones will cause disputes with the tax authorities. To avoid mistakes, use the advice of experts from the Russian Tax Courier magazine. Subscribe by account or card. Read more about your bonuses here>>>

How to fill out line 210 if the company pays advances monthly

Companies that pay advance payments of income tax monthly based on the profit of the previous quarter fill out lines 210-230 as follows:

• the amount of advance payments on the declaration for the previous reporting period. Take these values ​​from lines 180-200 of Sheet 02 for the 2nd quarter of 2017.
• the amount of advances that had to be paid no later than the 28th day of each month of the 3rd quarter of 2017 (if the declaration is submitted for the 3rd quarter). Take these values ​​from lines 290-310 of the tax return for the 2nd quarter of 2017.

How to fill out line 210 if the company pays advances quarterly

According to the procedure for filling out a tax return, when making quarterly advance payments on lines 210–230, you must indicate the amount of advance payments on the return for the previous reporting period (if it is included in the current tax period). Thus, to fill out line 210 of the income tax return for the 3rd quarter of 2017, transfer the data from line 180 of Sheet 02 of the return for the 2nd quarter of 2017.

What else should be reflected in line 210 of sheet 2

Regardless of the method of payment of advance payments for income tax, terms 210–230 reflect the amount of advance payments accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.

• Order of dismissal due to staff reduction - sample Send by mail Order of dismissal due to staff reduction - a sample will be presented below - is drawn up on the last working day of the dismissed employee. […]
• Deputy prosecutor of the Kirov district of Rostov-on-Don Prosecutors of Rostov and the Rostov region published information about their income and the income of their families for 2016. Last time donnews.ru reported […]
• How much percentage of wages is withheld if you have 3 children? I got a job, it’s time for my salary, we get cash in hand, the contract said 500 rubles per shift, 20 shifts worked, according to my […]