Income tax declaration

The income tax declaration (2012) is applied in the new format KND-1151006 as a result of the approval of the Order of the Federal Tax Service of Russia No. MMV-7-3 / 174 (2012, March, 22). The former form, established in 2010, has lost its force.

What is a profit tax return?

This is a reporting document in which the organization voluntarily calculates the profits earned in the process of processing, analyzing and synthesizing financial documents with the help of registers and accounting plans, as well as the amount of tax on income required to pay to the budget. The reliability of all financial information presented in the declaration is confirmed by the signature of the head and is sealed by the organization's seal.

The overall financial result obtained by summing all the data in the synthetic accounts will show the profit or loss of the enterprise. Using a special percentage grid established by the tax standards, the income tax is calculated.

The tax declaration on the profit tax of organizations is mandatory for submission to the municipal tax inspection at the place of registration next month for the first, second and third quarters of the year. This reporting is submitted before the 29th of the month following the quarter for which the tax is calculated and paid. And also it is necessary to deliver it for the whole of 2012 not later than March 31 of the next year.

Old and new forms

How in connection with the replacement of the declaration form to report correctly? The old income tax declaration is valid in the current year for the first six months. Therefore, the report on income tax for the first quarter and six months is still in the old format. But for six months the declaration can be handed over by July 30. Why? Since June 24, the effect of the order of the Federal Tax Service has come into effect .

Therefore, the declaration of income tax for a nine-month period is submitted to the tax authorities on new forms. Taxpayers, who calculate monthly advance payments from actual profits, should start submitting reports on new formats for the previous seven-month period of the current year. The annual report on the calculation and payment of income tax will need to be filled using the newly approved form.

Changes in the declaration

This document was amended in accordance with the amendments and changes, in the 25th chapter of the Tax Code, which defines the provisions on income tax of organizations. So, have been changed:

1. Sheet 02, Appendix No. 1 (line 107 is added), which is filled in when calculating the tax on the basis of market prices using the profit distribution method.
2. Sheet 02, Appendix No. 3 (exclusion of lines 090, 080, 070).
3. Sheet 02, Appendix No. 4 (row exclusion for loss received before 2002).
4. Sheet 02, Appendix No. 6 (added).
5. Sheet 02, Appendix No. 6a (added).

New applications refer to organizations that are part of the consolidated group of taxpayers. Appendix 6 is filled in when calculating advance payment transactions, as well as income tax, by the responsible consolidation participant throughout the group. He also pays a mandatory budget payment for the whole group. And in the appendix 6а the result for each organization entering into group of tax bearers is brought. The declaration should contain as many annexes 6a as there are regions in which the organizations that are members of the consolidation groups or their subdivisions are registered.

As you can see, with the creation of the KGN, into which related companies can join, there was a need for changes in the Tax Code, which was the reason for approving a new declaration form. Also the format is updated in electronic form, the second part (version 5.04) is filled in in another way.

In Appendix 2 to the new declaration for 2012, you can reflect the amount of expenses for reimbursement of interest on mortgage loans. And also, having received the right to apply accelerated depreciation to energy-saving fixed assets, the same application reflects these costs.