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

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

Who pays

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

There are three options available:

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

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

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

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

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

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

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Defining the base

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

The following rules apply here:

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

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

Payment deadlines

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

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

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

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

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

Changes in the calculation of income tax in 2017

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

In particular:

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

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

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

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

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

Calculation procedure

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

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

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

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

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

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

Monthly payments

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

Calculations are carried out according to the following scheme:

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

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

Example

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

Continental LLC (fictional) received net profit:

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

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

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

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

It looks like this:

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

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

Example

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

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

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

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

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

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

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

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

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

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

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

Quarterly fees

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

K=AoP-ApoP, where:

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

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

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

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

Watch a video about advance payment of income taxes

On the same topic

Advance calculations for property taxes are required to be submitted to tax companies that have taxable objects on their balance sheets. Let's figure out how and in what form you need to fill out an advance calculation of property tax.

The Federal Tax Service approved the current form for advance calculation of property tax on March 31, 2017 by order No. ММВ-7-21/271.

What does an advance payment consist of?

The calculation of advance payments for property taxes includes a title page and four sections:

Table 1. Sections of advance calculation for property tax

To ensure that your advance property tax estimate is completed correctly, identify the assets on which to report and pay taxes. Also find out:

• are there any benefits in your region;
• check if the rates have changed;
• set up an inspection where you need to report

Rules for filling out advance payment calculations

In any line in the advance calculation columns, only one indicator can be given. If it is absent, put a dash along the entire length of the line.

Show monetary values ​​in full rubles. To round non-integer amounts, use arithmetic rounding rules. Amounts less than 50 kopecks should be discarded. Values ​​greater than 50 kopecks should be rounded to the nearest ruble.

Enter text and numbers in cells from left to right. Please use capital letters when writing text. In the cells that are left blank, put dashes.

The Federal Tax Service prohibits correcting errors in the advance payment using corrective and similar means (clauses 1.1, 2.3–2.8 of the Procedure for filling out the calculation of advance payments, approved by Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271).

Fill out the cover page of the calculation

Start filling out your advance property tax estimate on the cover page. Enter all the necessary details.

Then enter the date it was completed. Also, the person who certifies the accuracy and completeness of the calculation data must put his signature.

The director of the company puts his signature and full name. In the section “I confirm the accuracy and completeness of the information specified in this Calculation”, put “1”.

The number “2” is provided for the representative. If this is an employee or a third-party individual, then also indicate his full name and type of document confirming his authority (for example, a power of attorney). In the part of the representative - legal entity, indicate its name and the full name of its employee authorized to certify the calculation. It is also required to affix the seal of the legal entity - representative and provide documents confirming his authority (for example, an agreement).

On the title page of the calculation submitted at the location of geographically remote objects, indicate the checkpoint assigned to the company at the place of their registration.

You don't have to put a stamp on the title page.

Completing section 2

In section 2, indicate the calculation of the amount of the advance payment for property with a tax base based on average cost.

Moreover, when the categories differ, fill out the section separately for each of them. A complete list of categories and their codes can be found in Appendix 5 and clause 5.2 of Appendix 6 to the Federal Tax Service Order No. ММВ-7-21/271 dated March 31, 2017 (hereinafter referred to as the Federal Tax Service Order).

In line 010, enter OKTMO codes according to the All-Russian Classifier, approved. by order of Rosstandart dated June 14, 2013 No. 159-st (hereinafter referred to as the order of Rosstandart).

In lines 020–110 in column 3–4, enter the residual value of taxable objects for the reporting period.

In line 120, enter the average value of the property:

• for the first quarter (the result of dividing the sum of lines 020–050, columns 3 by 4);
• by half-year (the result of dividing the sum of lines 020–080, columns 3 by 7);
• for 9 months (the result of dividing the sum of lines 020–110, column 3 by 10).

When using benefits, fill out line 130. Indicate the tax benefit code and its legislative justification (details of the relevant provision of the regional law).

Lines 190 and 200 are intended for regional benefits in the form of a reduction in the amount of tax.

So, in the first part of line 190 the benefit code is indicated. The second contains the number, paragraph and subparagraph of the article of the regional law.

Line 200 shows the amount of the benefit that reduces the amount of the advance payment.

Example

Regional authorities have established a benefit in the form of paying 80% of the calculated tax to the budget. The amount is determined by the formula:

In line 210, indicate the residual value of the objects:

• as of 01.04 for calculations for the first quarter;
• 01.07 for calculations for half a year;
• 01.09 for calculations for 9 months.

Example

Let's fill out section 2 of the calculation of property tax advances for the first half of 2018 in the case where there are no benefits.

The company is located in Tver. It has taxable property, the basis for which is its average annual value. At the same time, objects are taxed at different rates.

Data for calculation:

First page:

Second page:

Section 1 looks like this:

Completing section 2.1

It provides information on objects, divided into lines from 010 to 050. A separate block is filled in for each object:

Completing Section 3

This section requires filling out a separate sheet for each object. It contains the lines:

• 001 - property code according to Appendix 5 to the Procedure, approved. By order of the Federal Tax Service;
• 010 – OKTMO code according to the All-Russian Classifier, approved. By order of Rosstandart;
• 014 – building cadastral number;
• 015 – cadastral number of the premises;
• 020 - cadastral value of the object as of 01.01 of the reporting period.

Fill in line 030 when the property is in shared or joint ownership.

Line 035 - in the case when the premises do not have a cadastral value, but the building does. The indicator will also be needed to fill out lines 020 and 025.

There is a special formula to calculate the share:

Fill in line 040 when using benefits for part of the property with cadastral value. Indicate the benefit code in accordance with Appendix 6 to the Procedure, approved. By order of the Federal Tax Service and details of the regional law.

• 050 - share of the cadastral value of an object located in several regions (in the form of a regular simple fraction);
• 060 - code 2012400 and details of the regional law;
• 070 - tax rate;
• 080 – coefficient of the object being owned by the company.

Calculate it using a special formula:

• 090 – amount of advance payment;
• 100 - code 2012500 and details of the regional law;
• 110 - benefit amount.

Completing section 1

It shows the total amount of the advance payment. Fill out section 1 separately regarding the tax to be paid at the location of the company, its separate division or property.

In line 010, indicate the OKTMO code according to the All-Russian Classifier, approved. By order of Rosstandart.

In line 020, enter the BCC for property tax.

In line 030, indicate the amount of the advance tax.

Calculate it using the formula:

After completing Section 1, mark it with the date it was completed. The signature of the director of the company or an authorized person will also be required.

Attached files

• Advance calculation form for property tax.xls
• Example of advance calculation for property tax.xls

According to paragraph 2 of Art. 286 of the Tax Code of the Russian Federation, based on the results of each reporting period, taxpayers in the general regime calculate the amount of the advance payment for corporate income tax. In addition, during the reporting period, taxpayers calculate the amount of the monthly advance payment. Organizations calculate the amounts of advance payments payable to the budget in their income tax return.

The procedure for paying advances depends on the selected reporting period

Paragraph 2 of Article 285 of the Tax Code of the Russian Federation provides for the possibility for the taxpayer to choose a reporting period for income tax. The organization must consolidate its choice in its tax accounting policy. So, reporting periods for income tax can be:

1st option : first quarter, half year, 9 months of the calendar year;

2nd option : month, two months, three months, etc. before the end of the calendar year.

If the taxpayer chooses option 1, then he must pay advance payments for income tax in the following order:

a) at the end of each reporting period - from the profit actually received for the reporting period minus advance payments accrued for the previous reporting period;

b) and monthly during the quarter following the expired reporting period - in the amount determined by calculation according to the rules established by clause 2 of Art. 286 Tax Code of the Russian Federation.

In this case, the taxpayer submits an income tax return to the tax authority calculating the amount of advance payments only at the end of the corresponding reporting period: April 28, July 28 and October 28.

When choosing the 2nd option, the amount of the advance payment is calculated monthly from the actual profit received for the current reporting period minus the advance accrued for the previous reporting period. The advance payment is also calculated in the income tax return, which is submitted to the tax authority at the end of each reporting period on the 28th day of the following month: February 28 for January, March 28 for 2 months, April 28 for 3 months, etc.

What to report to the tax authority

The taxpayer applies income tax reporting periods by default, that is, you do not need to inform the tax authority about your choice.

If the taxpayer decides to switch to making advance payments on actually received profits, then this must be reported to the tax authority no later than December 31 of the year preceding the tax period in which such a switch is planned. At the same time, during the tax period, the taxpayer cannot change the chosen procedure for making advance payments. The notification is drawn up in any form.

Who can avoid paying monthly advance payments

According to clause 3 of Art. 286 of the Tax Code of the Russian Federation, organizations whose sales income for 4 quarters in a row did not exceed an average of 10 million rubles for each quarter, pay only quarterly advance payments based on the results of the reporting period. This norm is applied by taxpayers who have chosen a reporting period “first quarter, half year, 9 months”. At the same time, there is no need to notify the tax authority of non-payment of monthly advance payments, since during the tax period there may be reporting periods that both meet and do not meet the established criteria.

Pay attention! Income from sales is determined according to the rules established by Article 249 of the Tax Code of the Russian Federation.

Example

In 2011, income from sales of the organization amounted to 42 million rubles, including: for 1 quarter. – 12 million rubles, for 2 quarters. – 7 million rubles, for the 3rd quarter. – 8 million rubles, for the 4th quarter. – 15 million rubles. Since the average quarterly sales revenue amounted to 10.5 million rubles. (42: 4), then during the 1st quarter of 2012 the organization must pay monthly advance payments.

In the 1st quarter of 2012, sales income amounted to 9 million rubles, for 4 quarters in a row (2, 3, 4 quarters of 2011 and 1st quarter of 2012) - 39 million rubles. (7 + 8 + 15 + 9), that is, on average for the quarter 9.75 million rubles. (39:4). Therefore, during the 2nd quarter of 2012, the organization does not have to pay monthly advance payments.

The organization must check whether the criteria for exemption from paying monthly advances are met at the end of each quarter.

Tax calculated for the reporting period

The tax calculated for the reporting period is the result of multiplying the tax base for the reporting period by the tax rate. In the tax return, the amount of tax calculated for the reporting period is reflected on Sheet 02 on line 180, including to the federal budget - on line 190, to the budget of a constituent entity of the Russian Federation - on line 200.

Thus, these lines reflect the amounts of tax calculated for the reporting period on an accrual basis:

a) for option 1 – for the first quarter, half a year, 9 months;

b) for the 2nd option - for January, for 2 months (January-February), for 3 months (January - March), etc.

Procedure for calculating monthly advances (for option 2)

For taxpayers who have selected a reporting period "month on a cumulative basis" The monthly advance payment is the amount of income tax calculated from the actual profit for the current month. The specified amount is calculated on Sheet 02 of the tax return for the current reporting period as follows:

1) on line 180 (190, 200) reflect the income tax calculated for the reporting period;

2) on line 210 (220, 230) reflect the income tax calculated for the previous reporting period. To do this, transfer the indicators from line 180 (190, 200) of the previous declaration to the specified line;

3) lines 270 (page 190 – page 220) and 271 (page 200 – page 230) reflect the amount of tax calculated for the current month (monthly advance payment).

Tax calculated for the quarter

Taxpayers for whom the reporting period is “first quarter, half year, 9 months”, determine the amount of tax calculated for the quarter in order to calculate the monthly advance payments that will have to be paid in the quarter following the expired reporting period.

Tax for the quarter is calculated based on tax returns. To do this, from line 180 (190, 200) of the declaration for the reporting period, the indicators of lines 180 (190, 200) of the declaration for the previous reporting period are subtracted.

For example, line 180 of the declaration for the 1st quarter reflects the amount of calculated tax in the amount of 2,400,000 rubles, and the same line of the declaration for the half-year - 4,000,000 rubles. This means that income tax for the 2nd quarter is 1,600,000 rubles. (4,000,000 – 2,400,000).

Procedure for calculating monthly advances (for option 1)

During the 1st quarter, the same monthly advance payments are made as in the 4th quarter of the previous tax period. The calculation of monthly advances is made in the declaration for 9 months of the previous year and is reflected on lines 320 (total), 330 (federal budget) and 340 (budget of a constituent entity of the Russian Federation) of Sheet 02 of this declaration.

Monthly advances payable during the 2nd quarter are calculated as 1/3 of the income tax for the 1st quarter of the current year, calculated from the profit actually received for the 1st quarter.

For example, the amount of calculated tax for the 1st quarter is 2,400,000 rubles, including 240,000 rubles to the federal budget, 2,160,000 rubles to the budget of a constituent entity of the Russian Federation. The declaration for the 1st quarter reflects the amounts of advance payments payable to the budget in the 2nd quarter: on line 290 - 2,400,000 rubles, on line 300 - 240,000 rubles, on line 310 - 2,160,000 rubles. Accordingly, during the 2nd quarter it will be necessary to pay 800,000 rubles monthly, including 80,000 rubles to the federal budget and 720,000 rubles to the budget of the constituent entity of the Russian Federation.

Monthly advances payable during the 3rd quarter are calculated as 1/3 of the profit tax for the 2nd quarter of the current year, calculated from the profit actually received for the six months minus the profit tax for the 1st quarter.

Monthly advances payable during the 4th quarter are calculated as 1/3 of the profit tax for the 3rd quarter of the current year, calculated from the profit actually received for 9 months minus the profit tax for the half year.

The procedure for calculating advances payable to the budget for the reporting period (for option 1)

Due to the fact that during the current quarter the taxpayer pays monthly advance payments calculated by calculation, when determining the amount of tax due for additional payment to the budget (or reduction) at the end of the reporting period, the following should be taken into account:

tax amounts, accrued for the previous tax period (lines 180, 190 and 200 of Sheet 02 of the previous tax return);

(i) monthly advance payments, accrued on lines 290, 300 and 310 of Sheet 02 of the previous tax return.

Pay attention! You have to take it accrued in the declarations of the amount, regardless of what amount of advances was actually transferred to the budget.

For example, a tax of 400,000 rubles was charged to the federal budget for six months. (line 190 of Sheet 02 of the declaration for 6 months), for the 1st quarter - 240,000 rubles. (line 190 of Sheet 02 of the declaration for the 1st quarter), advance payment for the 2nd quarter - 240,000 rubles. (line 300 of Sheet 02 of the declaration for the 1st quarter). As a result, the amount of tax to be reduced was 80,000 rubles. (400,000 – 240,000 – 240,000), which should be reflected on line 280 of Sheet 02 of the half-year declaration.

The corresponding lines of declarations for 9 months and a year are filled out in the same way. But when filling out the declaration for the 1st quarter, data on monthly advances is taken from lines 320, 330 and 340 of Sheet 02 of the declaration for 9 months of the previous year.

The procedure for filling out the lines of Sheet 02 of the income tax return regarding the calculation of tax for additional payment (reduction) and advance payments is given in Table 1.

Section 1.1 reflects, by budget, the amount of tax to be paid additionally (lines 040,070) or reduced (lines 050, 080). Data from Sheet 02 lines is transferred to these lines: 270 and 271 - for additional payment, 280 and 281 - for reduction.

Section 1.2 reflects the amounts of monthly advance payments calculated by calculation. Lines 120, 130 and 140 are 1/3 of the amount reflected on line 300 of Sheet 02. Lines 220, 230 and 240 are 1/3 of the amount reflected on line 310 of Sheet 02.

In the 9-month declaration, taxpayers fill out two sections 1.2:

One – for advance payments for the 4th quarter of the current year;

The second is for advance payments for the 1st quarter of the next year.

In this case, only in the declaration for 9 months it is necessary to fill in the field “Quarter for which monthly advance payments are calculated (code).” For the 4th quarter of the current year, the code is “24”; for the 1st quarter of the next year, the code is “21”. Accordingly, section 1.2 is not included in the declaration for the 4th quarter.

The procedure for filling out sections 1.1 and 1.2 is presented in Table 2.

Today we will consider the topic: “calculation of advance payments for property tax” and will analyze it based on examples. You can ask all questions in the comments to the article.

Calculation of the amount of advance payments for property tax

What determines the need to submit a calculation of advances on property

Rules for calculating and paying property tax for legal entities, described in Chapter. 30 of the Tax Code of the Russian Federation, largely depend on the provisions of the legislation of the constituent entity of the Russian Federation in which the objects subject to this tax are located. The subject has the right to independently establish (clause 2 of Article 372 of the Tax Code of the Russian Federation):

• additional (in comparison with Article 381 of the Tax Code of the Russian Federation) benefits and rules for their application;
• the procedure for calculating the tax base for individual real estate objects;
• the amount of the rate (without going beyond its upper limits indicated in Article 380 of the Tax Code of the Russian Federation);
• the procedure for making tax payments (including the availability of advances for it);
• deadlines for paying both tax and advances (if they are introduced in the region).

Thus, the rules for calculating and paying tax by region may vary significantly. Therefore, before you start calculating advance payments for property taxes, you should find out whether they have been introduced in the region. Such a decision in a legislative document of a constituent entity of the Russian Federation will be equivalent to an indication that reporting periods for taxes have not been established. This allows you to use clause 3 of Art. 379 of the Tax Code of the Russian Federation. The absence of a reporting period entails the right of the taxpayer:

• do not pay advances during the year;
• do not submit calculations on them.

Moreover, the region has the right to make such a decision not in relation to all taxpayers, but only for certain categories of them (clause 6 of Article 382 of the Tax Code of the Russian Federation).

If there is no decision not to establish reporting periods in the region, then the obligation to submit settlements for advances and pay them is not removed from the taxpayer.

Time limits established for advances on property

The deadline for paying advances by constituent entities of the Russian Federation will also vary (clause 1 of Article 383 of the Tax Code of the Russian Federation). Meanwhile, the deadline for submitting calculations for them is established as a single one - no later than 30 calendar days from the end of the period corresponding to the reporting period (clause 2 of Article 386 of the Tax Code of the Russian Federation).

• quarter, half-year, 9 months, if the base is determined by the average (average annual) cost;
• quarter, if the base depends on the cadastral valuation.

Considering the coincidence of the end of the reporting periods for both bases, reporting on advances regarding the property of legal entities will have to be submitted no later than the 30th of such months as April, July, October. If this date coincides with a general day off, the deadline will be transferred to the weekday following this weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Calculations for advance payments are submitted to the tax authority corresponding to the location of the taxable object (clause 1 of Article 386 of the Tax Code of the Russian Federation). There are only two exceptions to this rule:

• the largest taxpayers only need to submit a report at their place of registration as the largest;
• for property located in the seas or on the shelf within the Russian Federation, in the economic zone of the Russian Federation of exclusive significance or outside the Russian Federation (for Russian legal entities), the calculation is submitted at the place of registration of the legal entity or representative office of a foreign company that has objects subject to taxation in the Russian Federation.

Moreover, in the second case, if the property is used for study, exploration, preparation for development or development of offshore hydrocarbon deposits, advances on it are not calculated.

For information about which tax inspectorate to submit reports to if the taxpayer’s address has changed, read the publication “Calculation of advance payments for property tax - where to submit when changing address?”

Differentiation of property for the purposes of calculating tax on it

When starting to calculate the amount of the advance payment for property tax, you need to keep in mind that the result of this process will have to be divided depending on (clauses 1, 2, article 376, clause 3, article 382 of the Tax Code of the Russian Federation):

• places where the property is located;
• types of taxable objects;
• tax rates established for these types;
• options for applicable benefits.

These circumstances will determine the need:

• creating reports intended for different Federal Tax Service Inspectors;
• categorization of property into different sections of the report;
• creating several sheets of the same section, including this may be required for the same object;
• summing up the calculation results relating to the same area to reflect the total accrual amounts.

The distribution into different sections is predetermined, first of all, by the base from which the tax is calculated. Such a base can be either the average (average annual) value (in the general case) or the cadastral value (for real estate of certain types or a certain affiliation).

How to calculate the tax base based on the average (average annual) cost

The concept of average cost is applicable only in relation to property available in the reporting period (clause 4 of article 376 of the Tax Code of the Russian Federation). For calculations over a year, it is called the annual average (annual average). But the principles for determining the average and annual average cost are the same. This calculation is made for all taxable objects as a whole, without singling out specific units from their list. Before its implementation, those that:

• is not considered an object for taxation (clause 4 of article 374 of the Tax Code of the Russian Federation);
• exempt from tax (Article 381 of the Tax Code of the Russian Federation);
• taxed on a different basis (Article 378.2 of the Tax Code of the Russian Federation);
• refers to capital investments in some objects made in the period from 01/01/2010 to 12/31/2024 (clause 6 of article 376 of the Tax Code of the Russian Federation).

Accounting for vehicles and the costs of their maintenance at the enterprise Olga Ivanovna Sosnauskiene

3.3. Calculation of advance payments

Organizations, at the end of each reporting period, independently calculate the amount of advance tax payments in the amount of 1/4 of the product of the corresponding tax base and the tax rate (clause 2.1 of Article 362 of the Tax Code of the Russian Federation). Calculations for transport tax must be submitted every quarter, and the deadline for submitting calculations of advance tax payments is no later than the last day of the month following the reporting period.

An exception is the case when, when establishing a tax, the legislative bodies of the constituent entities of the Russian Federation do not determine reporting periods. In this case, advance payments for transport tax are not calculated and, accordingly, are not paid. From 01/01/2007, the form for calculating advance payments for transport tax and recommendations for filling it out have changed. Thus, by virtue of clause 2 of the order of the Ministry of Finance of the Russian Federation dated December 19, 2006 No. 179n “On introducing amendments to the order of the Ministry of Finance of the Russian Federation dated March 23, 2006 No. 48n “On approval of the tax calculation form for advance payments for transport tax and recommendations for ", the updated form of advance payment should be applied from the submission of reports for the first quarter of 2007.

The title page of the calculation of advance payments has undergone changes, in which it is not necessary to reflect data on the main state registration number (OGRN) and city code, but a code for the type of economic activity is required in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED). Also, the signature of the organization’s chief accountant is no longer required on the title page and in section 1 of the calculation. The new form provides that the calculation, in addition to the head of the organization, can be signed by a representative of the taxpayer. However, in this case, when filling out the title page, you must indicate the name of the document confirming the authority of the taxpayer’s representative (power of attorney), and attach a copy of this document to the calculation. By order of December 19, 2006 No. 180n “On introducing amendments to the order of the Ministry of Finance of the Russian Federation of April 13, 2006 No. 65n “On approval of the tax return form for transport tax and the procedure for filling it out”, the Ministry of Finance of Russia made similar changes to the tax return form for transport tax, submitted by taxpayers at the end of the tax period, and the procedure for filling it out.

Calculation of advance payments for transport tax is submitted to the inspectorate no later than the last day of the month following the expired reporting period (clause 3 of Article 363.1 of the Tax Code of the Russian Federation). Consequently, the declaration for 9 months must be submitted no later than October 31, 2008, in the form approved by Order of the Ministry of Finance of Russia dated March 23, 2006 No. 48n. At the same time, the deadline for paying tax in the region where the organization operates must be set no earlier than the deadline for submitting calculations for advance payments (letter of the Ministry of Finance of Russia dated April 28, 2006 No. 03-06-04-02/12).

If an organization pays tax on someone else’s car, its amount is included in other expenses, but only on the condition that the new owner does not compensate for them. Moreover, the actual owner of the car does not take into account the amount of compensation when calculating income tax. The amount of advance payments for transport tax is calculated as follows:

Tax base (column 6 of section 2) x Tax rate (column 10 of section 2) x 1/4 = Advance payment amount (column 11 of section 2).

If during the quarter the organization deregistered the car (or, conversely, registered it with the traffic police), then the advance payment must be calculated taking into account a special coefficient:

Number of months in a quarter when transport was registered with the organization / 3 = Coefficient.

Moreover, the month in which the car was deregistered or registered is considered complete, regardless of what date this happened.

During 2007, the organization owned a truck with an engine capacity of 150 hp. With. Tax rate (base rate in accordance with Article 361 of the Tax Code of the Russian Federation) – 8 rub.

The amount of the advance payment for the first quarter of 2007 was 300 rubles. (1/4 X 150 l. With. X 8 rub.).

Advance payment amounts for the 2nd and 3rd quarters of 2007 are calculated in the same way.

Quarterly advance payments must be paid within the deadlines established by the constituent entity of the Russian Federation.

The amount of transport tax for 2007 will be 1200 rubles. (150 hp x 8 rub.).

The amount of tax payable at the end of the tax period is 300 rubles. (1200 rub. – 300 rub. – 300 rub. – 300 rub.).

If a vehicle is registered or deregistered (deregistered, excluded from the state ship register, etc.) during the tax (reporting) period, the amount of tax (advance payment thereon) is calculated taking into account the coefficient. In case of registration and deregistration of a vehicle within one calendar month, the specified month is taken as one full month.

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