Section 2 VAT return. Value Added Tax Return - VAT. What sections of the declaration is filled in by the tax agent
Completing a VAT return - general information about the report + step-by-step instruction entering data in each section of the report.
The question of how to fill out a VAT return is particularly acute by the end of the reporting period. All taxpayers are required to submit reports on time, otherwise the tax service will block the entrepreneur's account and impose a fine.
This year, the reporting form already familiar to accountants and entrepreneurs has undergone some changes, so today we will consider a detailed sample of filling it out.
VAT declaration: general information
Before moving on to VAT, consider the general points associated with it:
Important ! For late submission of a VAT report to the tax authorities, the following measures may be applied to the entrepreneur: a fine of 5% of the calculated tax amount and blocking of the current account.
How to fill out a VAT return in 2018?
General questions are clarified, now you can move on to practice. Filling out the report is regulated by the Order of the Federal Tax Service No. ММВ-7-3 / [email protected] Detailed instructions can be found in the second appendix.
Link to full source: http://www.consultant.ru/document/cons_doc_LAW_152657/
1. Design of the title page.
The very first step is to correctly enter data on the title page. It applies to every taxpayer.
Let's go through all the fields in which you need to enter information one by one:
Completed title page:
2. Filling in the 1st section of the declaration.
All taxpayers enter data into it. It provides generalized and final information on the amount of payment or reimbursement from the budget of value added tax.Consider how to fill in all the fields line by line. Do not forget to enter the TIN and KPP at the top, as well as the page number “002”.
| Line number | Filling order |
|---|---|
| 0 1 0 | OKTMO code (All-Russian classifier of territories municipalities). If it is less than 11 digits, then the remaining cells are filled with gaps. |
| 0 2 0 | All-Russian classifier. |
| 0 3 0 | The amount of tax payable to the budget in accordance with Art. 173 of the Tax Code of the Russian Federation. To be filled in by persons who are not taxpayers, but issue an invoice with VAT to the buyer. |
| 0 40 | The positive final value of section 3 is VAT payable to the budget*. |
| 0 5 0 | The negative final value of section 3 is VAT recoverable from the budget*. |
| 0 6 0 | Fill in by those persons who have the code at the place of registration "227". |
| 0 7 0 | |
| 0 8 0 | |
* The final indicator is calculated as the difference between the sum of lines 300 (p. 3), 130 (p. 4), 160 (p. 6) and the sum of lines 210 (p. 3), 120 (p. 4), 080 (p. 4). 5), 090 (p. 5), 170 (p. 6).
An example of filling out a declaration section 1:
3. Filling in the 2nd section of the VAT declaration.
It only applies to those who are tax agents. That is, the entrepreneur buys goods or uses the services of foreign companies. In turn, the taxpayer is obliged to issue a separate sheet for each such counterparty.
4. Filling in the 3rd section of the declaration.
This is one of the most key parts of the entire report. It applies to those VAT taxpayers who work at rates of 18%, 10%, 18/180, 10/110.Let's analyze each line in detail.
| Line number | Filling order |
|---|---|
| First block of section 3 | |
| 0 1 0 | Tax base (amount of revenue) for the reporting quarter of 2017. Depending on the rate at which the entrepreneur works, the corresponding field is filled in and, on the contrary, the tax itself is calculated. The rest of the cells are filled with dashes. |
| 0 2 0 | |
| 0 3 0 | |
| 0 4 0 (0 4 1) (0 4 2) | |
| 0 7 0 | The amount of advance payments (source: invoice issued on prepayment from buyers). On the contrary, VAT is calculated at the rate of 10/110 or 18/118. |
| 0 8 0 (0 9 0) (1 0 0) | The amount of tax to be recovered. Foundation of Ch. 28 of the Tax Code of the Russian Federation. |
| 1 0 5 - 1 0 9 | The amount of the goods sales adjustment. In the fields opposite, the tax is calculated depending on the established rate. |
| 1 1 8 | The total amount of tax. Calculated as the sum of lines 0 1 0 - 1 8 0 and 1 0 5 - 1 1 5. |
| Second block of section 3 | |
| 1 2 0 - 1 8 5 | Input VAT that is deductible. |
| 1 9 0 | Total sum of rows 1 2 0 - 1 8 5 |
| 2 0 0 or 2 1 0 | The corresponding difference between the strings 0 1 0 and 1 9 0. |
5. How to fill out a VAT return: sections 4, 5, 6, 7.
The listed parts - 4th, 5th, 6th refer to taxpayers who performed transactions subject to a 0% rate, that is, export.
To the fifth, you need to attach documents that can confirm export products. If they are not there, then you can proceed to entering data in the sixth section.
As for section 7, it is filled in by those entrepreneurs who carried out transactions not subject to VAT. A detailed list of them can be found in Art. 149 of the Tax Code of the Russian Federation.
6. Filling in the 8th section of the declaration.
This report block is quite voluminous, especially if the entrepreneur has made several acquisitions. This reflects tax deductions, which, in turn, are recorded in the purchase book.
Let's look at it line by line:
| Line number | Filling order |
|---|---|
| First page of section 8 | |
| 0 0 1 | To be filled in if the declaration has already been submitted and subsequently corrected. For the primary report, a dash is put. |
| 0 0 5 | The number of the operation being performed. |
| 0 1 0 | Operation code. |
| 0 2 0 | The invoice number issued by the seller. |
| 0 3 0 | The date of the operation. |
| 0 4 0 - 0 9 0 | To be filled in if the invoice has been corrected. |
| 1 0 0 | |
| 1 1 0 | The date the document was completed. |
| 1 2 0 | The date the item was registered. |
Completed section 8 (page one):
Completed section 8 (page two):
7. Filling in the 9th section of the VAT declaration.
This part of the report displays data from the sales ledger. Each operation must be included in the 9th section, and it is two pages long. In conclusion, it is necessary to calculate and enter the total value for all sales.
The principle of filling in the lines on the first page is similar to section 8. The difference is the line under the code 0 3 5. It is filled in by those business entities that have imported products. The number is entered in the field customs declaration, which confirms the fact of the delivery of goods or the provision of services.
Let's consider how to fill out the VAT return section 9, starting with field 1 0 0.
| Line number | Filling order |
|---|---|
| 1 0 0 and 1 1 0 | TIN and KPP of the buyer and intermediary (if any). |
| 1 2 0 | Number of the document confirming payment. |
| 1 3 0 | The date the document was completed. |
| 1 4 0 | The code of the currency in which the buyer paid. For growing up rub. 643 |
| 1 5 0 - 1 6 0 | The value of the item sold. |
| 1 7 0 - 1 9 0 | The value of the item is excluding tax. |
| 2 0 0 - 2 2 0 | The amount of tax depends on the rate. |
for VAT section 9 (separate transaction):
Subsequent transactions for the sale of goods for import are completed according to the same principle, only it is important to indicate their serial number.
An example of filling out a VAT declaration section 9 (final block):
How to fill out a VAT return.
How to decipher the indicators of the VAT declaration?
Detailed video instruction.
8. How to fill out a VAT return: sections 10, 11, 12.
- Parts 10 and 11 are entered by taxpayers who are intermediaries and work under a commission agreement. They are filled in according to the same principle as sections 8 and 9 described above. The source of the total field values will be data from the register of received and issued invoices.
- Section 12 is filled in if an erroneous invoice has occurred in the reporting period. That is, the sale of goods did not imply tax, but it was allocated. Therefore, it must be displayed in the reporting document.
In turn, the specialists of the Federal Tax Service check the validity of the transactions for the sale of goods or services. In the process, they may identify such inconsistencies:
- As a salesperson, you have displayed the transaction in the invoice journal. The buyer, in turn, did not fill in the appropriate fields in his report. The tax service will not have any claims against you.
- You, as the buyer of the goods, displayed the purchase in your report, but the seller did not. In this case, the FTS specialists will send a notification that they are waiting for your explanations on the current situation.
Completing a VAT return- not a complicated process, if with primary documents Everything is fine. However, we still recommend checking the data before sending the report. Reconcile all the TIN and KPP of your counterparties (buyers and sellers), as well as the transaction numbers of your purchase books and the supplier's sales book.
Pay special attention to this moment. Sometimes your customers may register one invoice for all reporting periods. It turns out that they overestimate the tax, and you will have to submit updated reports, and also pay a fine with late fees. Therefore, be sure to check your sales book and the counterparty's purchase book. If he has extra operations, ask for an explanation.
Regular VAT reporting requires the accountant to be especially careful and accurately understand the procedure for filling out all lines of the declaration. Incorrect codes or violation of control ratios are the reason for refusal to accept a report, conduct a desk audit or bring to administrative / tax liability.
FILES
Reporting rules
According to the current tax legislation, all VAT returns must be submitted through TCS channels. When generating a report, it is necessary to follow the changes made by the Ministry of Finance to the electronic format of the document. For the correct delivery of the declaration, you should use only the current version of the report.
The VAT payer or tax agent is given 25 days after the end of the quarter to draw up a report.
Keep in mind: the use of a paper version of the VAT declaration is allowed only for those entities economic activity who are legally exempt from tax or not recognized as VAT payers and certain categories of tax agents.
Composition of the declaration
The quarterly VAT return contains two mandatory sections:
- head (title page);
- the amount of VAT payable to the budget/refundable from the budget.
A reporting document with a simplified design (Title and Section 1 with dashes) are submitted in the following cases:
- implementation in the reporting period of business transactions that are not subject to VAT;
- conducting activities outside the Russian territory;
- the presence of production / commodity operations of a long period of validity - when more than six months is required for the final execution of work;
- the subject of commercial activity applies special taxation regimes (ESKhN, UTII, PSN, USNO);
- when issuing an invoice with the allocated tax by a VAT-exempt taxpayer.
In the presence of these prerequisites, the amounts of sales for privileged types of activity are affixed in section 7 of the declaration.
For subjects of taxation conducting activities with the use of VAT, it is mandatory to fill out all sections of the declaration that have the appropriate digital indicators:
Section 2– calculated amounts of VAT for organizations/individual entrepreneurs having the status of tax agents;
Section 3- sales amounts subject to taxation;
Sections 4,5,6- are used in the presence of business transactions at a zero tax rate or do not have a confirmed status of "null workers";
Section 7– data on transactions exempted from VAT are indicated;
Sections 8 – 12 include a summary of information from the purchase book, the sales book and the journal of issued invoices and are filled in by all VAT payers applying tax deductions.
Completing sections of the declaration
The reporting regulations for VAT must comply with the requirements of the instructions of the Ministry of Finance and the Federal Tax Service, set out in Order No. ММВ-7-3/558 dated 10/29/2014.
Title page
The procedure for filling out the main sheet of the VAT declaration does not differ from the rules established for all types of reporting in the Federal Tax Service:
- Data on the TIN and KPP of the payer are written at the top of the sheet and do not differ from the information in the registration documents;
- The tax period is indicated by the code designation adopted for tax reporting. The decoding of the codes is indicated in Appendix No. 3 to the Instructions for filling out the Declaration.
- Tax inspection code - the declaration is submitted to the division of the Federal Tax Service where the payer is registered. Accurate information about all codes of territorial tax authorities is published on the website of the Federal Tax Service.
- The name of the subject of entrepreneurial activity - exactly corresponds to the name specified in the constituent documentation.
- OKVED code - in title page the main type of activity is prescribed according to the statistical code. The indicator is indicated in the information letter of Rosstat and in the extract from the Unified State Register of Legal Entities.
- Contact phone number, the number of completed and transmitted sheets of the declaration and applications.
The title page shall bear the signature of the payer's representative and the date the report was generated. On the right side of the sheet there is a place for supporting records of an authorized person of the tax service.
Section 1
Section 1 is the final section in which the VAT payer reports on the amounts payable or refundable based on the results of accounting / tax accounting and information from section 3 of the declaration.
The sheet must indicate the code of the territorial entity (OKTMO), where the taxpayer operates and is registered. IN line 020 BCC (budget classification code) is fixed for this type of tax. VAT payers are guided by the CBC for standard activities - 182 103 01 00001 1000 110. The CCC can be specified in the latest version of the order of the Ministry of Finance No. 65n dated 07/01/2013.
Attention: if the BCC is incorrectly indicated in the VAT return, the tax paid will not be credited to the taxpayer's personal account and will be deposited in the accounts of the Federal Treasury until the ownership of the payment is clarified. Interest will be charged for late payment of taxes.
Line 030 to be completed only if the invoice is issued by a VAT exempt taxpayer.
In lines 040 and 050 you should record the amounts received by calculating the tax. If the result of the calculation is positive, then the amount of VAT payable is indicated in line 040, if the result is negative, the result is recorded in line 050 and is subject to reimbursement from the state budget.
Section 2
This section must be completed by tax agents for each organization for which they have this status. These may be foreign partners who do not pay VAT, landlords and sellers of municipal property.
For each counterparty, a separate sheet of section 2 is filled out, where its name, TIN (if any), CCC and transaction code are indicated.
When reselling confiscated goods or carrying out trade transactions with foreign partners, tax agents fill in lines 080-100 section 2 - the amount of shipment and the amount received as an advance payment. The total amount payable by the withholding agent is reflected in line 060 taking into account the values indicated in the following lines - 080 and 090. The amount of the tax deduction for realized advances (line 100) reduces the final amount of VAT.
Section 3
The main section of the VAT reporting, in which taxpayers calculate the tax payable / refundable at the rates provided for by law, causes the largest number questions from accountants. Sequential filling of the lines of the section is as follows:
- IN p.010-040 reflects the amount of proceeds from sales (on shipment), taxable, respectively, at the applicable tax and settlement rates. The amount recorded in these lines must be equal to the amount of income recorded on account 90.1 and shown in the income tax calculation. If discrepancies are found in the indicators in the declarations, the fiscal authorities will require explanations.
- Page 050 is filled in in a particular case - when an organization is sold as a set of accounting assets. The tax base in this case is the book value of the property, multiplied by a special adjustment indicator.
- Page 060 concerns industrial and construction organizations conducting construction and installation works for their own needs. This line reproduces the cost of work performed, including all actual costs incurred during construction or installation.
- Page 070- in the column "Tax base" in this line, you should put the amount of all cash receipts received on account of the upcoming deliveries. The amount of VAT is calculated at the rate of 18/118 or 10/110, depending on the type of goods/services/works. If the sale takes place within 5 days after the prepayment "falls" to the current account, then this amount is not indicated in the declaration as an advance payment received.
In Section 3, it is necessary to put down the amounts of VAT, which, in accordance with the requirements of paragraph 3 of Article 170 of the Tax Code, must be restored in tax accounting. This applies to amounts previously declared as tax deductions on preferential grounds - the use of a special regime, exemption from VAT. The restored tax amounts are reflected in total in line 080, with specification on lines 090 and 100.
In lines 105-109 data are entered on the adjustment of VAT amounts in accounting during the reporting period. This may be the erroneous application of a reduced tax rate, the illegal classification of transactions as non-taxable, or the inability to confirm the zero rate.
The total amount of VAT charged is indicated in line 110 and consists of the sum of all indicators reflected in column 5 of lines 010-080, 105-109. The final tax figure must be equal to the amount of VAT in the sales book based on the total turnover for the reporting quarter.
Lines 120-190(column 3) are devoted to deductions called for the amount of VAT payable:
- The amount of deductions on line 120 is formed on the basis of invoices received from counterparties-suppliers and is equal to the amount of VAT in the purchase book.
- Line 130 is filled in by analogy with page 070, but contains data from the amount of tax paid to the supplier as a prepayment.
- Line 140 duplicates line 060 and reflects the tax calculated from the amount of actual costs during the construction and installation work for the needs of the taxpayer.
- Lines 150 - 160 relate to foreign trade activities and constitute the amount of VAT paid at customs or charged on the cost of goods imported into Russia from the CU countries.
- In line 170, it is necessary to indicate the amount of VAT previously accrued on advances received, if there was a sale in the reporting quarter.
- Line 180 is filled in by tax agents and contains the amount of VAT indicated in line 060 of Section 2.
The result from adding up the amounts of deductions for all legal reasons is recorded in line 190, and lines 200 and 210 - the result of performing arithmetic operations between lines 110 column 5 and 190 column 3. If the result of subtracting the amount of deductions from the accrued VAT is positive, then the resulting value is reflected in line 200 as VAT payable. Otherwise, if the amount of deductions exceeds the calculated amount of VAT, page 210 gr. 3, as VAT refundable.
The tax amounts reflected in lines 200 or 210 of section 3 must fall into lines 040-050 of section 1.
The VAT declaration provides for the completion of two annexes to section 3. These forms are completed:
- For fixed assets that are used in VAT-free activities. Important condition– the tax on these assets was previously deductible and is now recoverable within 10 years. The application reflects individually the type of fixed assets, the date of commissioning, the amount accepted for deduction for the current year. This application must be completed only in the declaration for the 4th quarter.
- For foreign companies operating in the territory of the Russian Federation through their own representative offices/branches.
Sections 4, 5, 6
These sections are subject to completion only by those payers who in their activities use the right to apply the zero VAT rate. The difference between the sections is in some nuances:
- Section 4 filled in by a taxpayer who is able to document the legal use of the 0% rate. Section 4 provides for mandatory reflection of the code business transaction, the amount of revenue received and the amount of the declared tax deduction.
- Section 6 is filled in in cases where, on the date of submission of the declaration, the taxpayer did not have time to collect a complete package of documents to confirm the benefits. Unjustified transactions are entered in section 6, but can subsequently be accepted for reimbursement and transferred to section 4. Documentation is required for this.
- Section 5 to be filled in by those "null" who previously declared a deduction according to documents, but received the right to apply a preferential rate only in this reporting period.
Important: if there are several grounds for applying section 5, the taxpayer must fill out each separately reporting period when the deduction was made.
Section 7
This sheet is intended to transfer information on transactions that were made in the reporting quarter and, in accordance with Art. 149, clause 2 of the Tax Code of the Russian Federation, are exempt from VAT. All documented commercial activities are grouped by codes, which are named in Appendix No. 1 to the current instructions.
Only one condition must be met - the manufacture of products or the implementation of works is of a long-term nature and will be completed in 6 calendar months.
Sections 8, 9
Relatively recently appeared sections provide for the entry into the declaration of the information listed in the sales book / purchase book for the reporting period. In order for the fiscal authorities to be able to automatically conduct a desk audit, these lists indicate all counterparties that "fell" in tax registers by VAT.
According to the regulations in sections 8 and 9 it is necessary to disclose information about suppliers and buyers (TIN, KPP), details of received or issued invoices, cost characteristics of goods / services, amounts of revenue and accrued VAT.
Important: electronic reporting modules make it possible to reconcile the data of sections 8 and 9 with counterparties before the declaration is submitted. Otherwise, in the event of a data inconsistency during the cross-check with the IFTS, deductible amounts that do not correspond to the supplier's sales book may be excluded from the calculation and the amount of VAT payable will increase.
In case of correcting data in previously declared invoices, the taxpayer is obliged to form annexes to sections 8 and 9.
Section 10, 11
These sheets are of a specific nature and are subject to registration only to business entities of several categories:
- commission agents and agents working for the benefit of third parties;
- persons providing forwarding services;
- building companies.
IN sections 10-11 information from the log of received and submitted invoices with the amounts of VAT and taxable turnover should be listed.
Section 12
The sheet is intended for inclusion in the declaration by taxpayers who are exempt from VAT. Filling criterion section 12– Availability of VAT invoices presented to counterparties.
What sections of the declaration must be completed
All withholding agents must complete sect. 2 VAT returns. It indicates the amount of tax payable by the tax agent.
If in the past quarter, in addition to "agent" transactions, you also had other transactions that require reflection in the declaration, simply include section. 2 in its composition.
If you had only "agent" operations, then in addition to Sec. 2 must be submitted to the IFTS:
Title page. Organizations exempt from VAT or applying a special regime, in the line "at the location (accounting)" indicate the code "231", and the rest of the organizations - the code "214" (clause 3 of the Procedure for filling out the declaration);
Sec. 1. If you are submitting a declaration in paper form, then put dashes in lines 030 - 080 of this section. And if in in electronic format, then by filling out the declaration in accounting program, lines 030 - 080 sec. 1 leave blank (clause 3 of the Procedure for filling out the declaration);
Sec. 9 . It contains information about all, including "agent" invoices, registered in the sales book.
How to complete Section 2
Separate section. 2 must be completed for each counterparty for which you pay VAT as a tax agent (foreign seller, authority - lessor or seller of state property). In other words, how many counterparties you have for which you are a tax agent, there should be so many sections. 2.
If you have several contracts with one counterparty, then for all these contracts you fill out one section. 2 (clause 36 of the Procedure for filling out the declaration).
When filling out the 2 specify:
In line 020 - the name of the person for transactions with which you are recognized as a tax agent;
In line 030 - TIN of the person indicated in line 020 (if any). If you are filling out the section on a foreign seller who does not have a TIN, then:
In the declaration submitted on paper, in line 030, put a dash;
In the declaration submitted electronically, leave line 030 blank;
In line 040 - BCC (182 1 03 01000 01 1000 110);
In line 050 - your OKTMO code;
In line 060 - the amount of VAT payable;
Line 070 is the operation code. You need to take it from IV of Appendix N 1 to the Procedure for filling out the declaration. For example, when renting or buying property from the government, enter the code 1011703. When buying goods from a foreign organization, you need to enter the code 1011711, and for works or services - the code 1011712.
Lines 080 - 100 sec. 2 is filled out only by intermediaries selling goods (works, services) of foreign sellers in the Russian Federation (clause 37.8 of the Procedure for filling out the declaration). That is, organizations that indicated operation code 1011707 in line 070.
TradePlus LLC leases non-residential premises with an area of 50 and 100 sq. m. from KUMI Stavropol. m. A separate contract is concluded for each leased premises. In the first quarter of 2016, TradePlus LLC transferred the rent for both premises to the KUMI of Stavropol in the total amount of 450,000 rubles. VAT is calculated in the amount of 81,000 rubles. (450,000 x 18%).
Section 2 completed in electronic form, in printed form it will look like this (only the lines necessary to illustrate the example are given).
5.1. In Section 2 of the Declaration form, taxpayers calculate the total amount of income subject to tax, tax base and the amount of tax payable (additional payment) to the budget or refundable from the budget, on income taxed at the rate indicated in the field of indicator 001 of Section 2.
5.2. If the taxpayer in the tax period received income taxable under various tax rates, then the calculation of the tax base and the amount of tax payable to the budget (refundable from the budget), is filled in on separate sheet for amounts of taxes on income taxable at each tax rate.
5.3. The total amount of income received by the taxpayer in the tax period for which the Declaration is submitted (line 010), taxable at the rate indicated in the indicator field 001 of Section 2, is determined by adding the amounts of income taxable at the appropriate tax rate indicated in lines 070 of Sheet A (based on income received from sources in Russian Federation), the total amount of income indicated in subparagraph 2.1 of Sheet B (in the case of income from sources outside the Russian Federation), the total amount of income from business, advocacy and private practice indicated in subparagraph 3.1 of Sheet C.
5.4. The total amount of income not subject to taxation (line 020) in accordance with paragraph seven of clause 8 and clauses 28, 33, 39 and 43 of Article 217 of the Code is transferred from clause 10 or subclause 11.2 of Sheet D.
5.5. The total amount of income subject to taxation (line 030) is calculated by subtracting from the indicator on line 010 the indicator on line 020.
5.6. The amount of tax deductions that reduce the tax base (line 040) is determined by adding the following values of indicators:
the amount of professional tax deductions provided for in Article 221 of the Code (subparagraph 3.2 of Sheet B);
the amount of property tax deductions for expenses incurred for new construction or the acquisition of property, provided for in Article 220 of the Code (the sum of the values of the indicators in subparagraphs 2.5, 2.6, 2.8 and 2.9 of Sheet D1.).
amounts of property tax deductions on income from the sale of property, from the seizure of property for state or municipal needs, provided for in Article 220 of the Code (paragraph 4 of Sheet D2);
the amounts of standard and social tax deductions provided for in Articles 218 and 219 of the Code, respectively (paragraph 4 of Sheet E1, paragraph 3 of Sheet E2);
the amount of professional tax deductions provided for in Article 221 of the Code, as well as the amount of tax deductions for the sale of shares in the authorized capital and for the assignment of the right to claim under an agreement on participation in shared construction, provided for in Article 220 of the Code (subparagraph 6.1 of Sheet G).
If the calculation of the tax base and the amount of tax is made in relation to income taxed at a non-tax rate of 13 percent, then zero is entered in line 040.
5.7. The amount of expenses accepted as a reduction in income received (line 050) is determined by adding the values of the following indicators:
amounts of expenses (losses) on transactions with securities and transactions with financial instruments of futures transactions in accordance with Articles 214.1, 214.3, 214.4 of the Code, indicated in subparagraph 11.3 of Sheet H;
the amount of expenses on transactions made by the taxpayer as part of participation in investment partnerships in accordance with Article 214.5 of the Code, indicated in subparagraph 7.3 of Sheet I.
5.8. The tax base is reflected in line 060 and is calculated as the difference between the total amount of income subject to tax (line 030) and the total amount of tax deductions (line 040) and expenses taken as a reduction of income received, recorded in line 050. If the result is negative or equal to zero, then line 060 is set to zero.
5.9. To calculate the amount of tax on income taxable at a certain tax rate, subject to payment (additional payment) or refund from the budget, the taxpayer indicates:
in line 070 - the total amount of tax calculated for payment, which is determined by multiplying the tax base reflected in line 060 by the corresponding tax rate (in percent);
in line 080 - the total amount of tax withheld at the source of payment of income, which is determined by adding the amounts of tax withheld at the source of payment of income taxable at a similar tax rate, indicated in lines 100 of Sheet A;
in line 090 - the total amount of tax withheld at the source of income payment in accordance with subparagraph 1 of paragraph 1 of Article 212 of the Code, from income in the form of material benefit.
This line is filled in by taxpayers - tax residents of the Russian Federation who have received from the tax authority confirmation of the right to property tax deduction on expenses incurred for new construction or acquisition of property, provided for in Article 220 of the Code, after the tax on income in the form of material benefits received from savings on interest for the use of borrowed (credit) funds issued for new construction or acquisition in the territory Russian Federation of a residential building, an apartment, a room or a share (shares) in them, land plots provided for individual housing construction, and land plots on which the purchased residential buildings are located, or a share (shares) in them, was actually withheld by tax agents for rate of 35 percent.
Line 090 is filled in only when calculating the amount of income tax individuals taxed at a rate of 35 percent. If the calculation of the tax base and the amount of tax is made in relation to income taxed at other tax rates, zero is entered in this line;
in line 100 - the amount of tax actually paid by the taxpayer for the reporting tax period in the form of advance payments, subject to offset (the value of the indicator is transferred from subparagraph 3.4 of Sheet B);
in line 110 - the total amount of tax paid in the form of fixed advance payments for the tax period in accordance with Article 227.1 of the Code, but not more than the amount of tax calculated on the basis of income actually received by the taxpayer for the tax period, from the implementation of labor activities for hire from individuals for on the basis of a patent issued in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the legal status foreign citizens in the Russian Federation" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2002, No. 30, Art. 3032; Rossiyskaya Gazeta, 2014, No. 270, 27.11.2014);
in line 120 - the total amount of tax paid in foreign states, subject to offset in the Russian Federation (transferred from subparagraph 2.4 of Sheet B);
in line 130 - the amount of tax payable (additional payment) to the budget, on income taxed at the rate indicated in the indicator field 001 of Section 2.
The value of the indicator of line 130 is determined as the difference between the indicators of line 070 and lines 080, 090, 100, 110, 120. If the result is negative or equal to zero, then zero is put in line 130;
in line 140 - the amount of tax to be returned from the budget. This indicator is defined as the difference between the indicators of the sums of lines 080, 090, 100, 110 and line 070. If the result is negative or equal to zero, then zero is put in line 140.
Line 060 - tax payable.
Line 070 - operation code from Appendix No. 1 to the Procedure. Fill in the companies specified in Art. 161 of the Tax Code of the Russian Federation.
Companies that sell and intermediaries involved in settlements with a foreigner (clauses 4 and 5 of article 161 of the Tax Code of the Russian Federation) fill out the following lines. These indicators are taken into account in the line 060 (p. 060 = p. 080 + p. 090 - p. 100):
Line 080 - the amount of tax on goods shipped for a given tax period (work performed, services rendered, property rights transferred);
Line 090 - the amount of tax on payment, partial payment received in the specified tax period, on account of the forthcoming shipment of goods (performance of work, provision of services, transfer of property rights).
080 090 wraps to line 060 .
If there is no tax amount for the line 090 tax amount, line amount 080 wraps to line 060 .
Line 100 - the amount of tax, from advances in the implementation of this payment.