Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

The document ceased to be valid since January 10, 2015 according to Item 2 of the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of November 26, 2014 No. MMB-7-3/600 @

Registered by

in Ministry of Justice 

Russian Federation

On April 20, 2012 No. 23898

ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 22, 2012 No. MMB-7-3/174 @

About approval of form and format of submission of the tax declaration on the income tax of the organizations, procedure for its filling

(as amended on 14-11-2013)

According to article 80 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2001, N 53, Art. 5016; 2003, N 23, Art. 2174; 2004, N 27, Art. 2711; 2006, N 31, Art. 3436; 2007, N 1, Art. 28, Art. 31; 2010, N 31, Art. 4198; N 48, of Art. 6247; 2011, N 47, the Art. 6611), for the purpose of realization of provisions of Chapter 25 "The income tax of the organizations" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 33, Art. 3413; 2002, N 1, Art. 4; N 22, of Art. 2026; N 30, of the Art. 3027, Art. 3033; 2003, N 1, Art. 2, Art. 6; N 28, of Art. 2886; N 52, of Art. 5030; 2004, N 27, Art. 2711; N 31, of the Art. 3220, Art. 3231; N 34, of the Art. 3520, Art. 3522, Art. 3525; N 35, of Art. 3607; N 41, of Art. 3994; 2005, N 1, Art. 30; N 24, of Art. 2312; N 30, of Art. 3128; N 52, of Art. 5581; 2006, N 3, Art. 280; N 23, of Art. 2382; N 31, of the Art. 3436, Art. 3443; N 45, of Art. 4627; N 52, of Art. 5498; 2007, N 1, Art. 31, Art. 39; N 21, of Art. 2462; N 22, of the Art. 2563, Art. 2564; N 31, of the Art. 3991, Art. 3995, Art. 4013; N 49, of the Art. 6045, Art. 6071; N 50, of the Art. 6237, Art. 6245; 2008, N 18, Art. 1942; N 27, of Art. 3126; N 30, of the Art. 3591, Art. 3614; N 48, of the Art. 5500, Art. 5519; N 49, of Art. 5723; N 52, of Art. 6237; 2009, N 1, Art. 13, Art. 21, Art. 31; N 11, of Art. 1265; N 29, of the Art. 3598, Art. 3639; N 30, of Art. 3739; N 48, of the Art. 5711, Art. 5731; N 51, of the Art. 6153, Art. 6155; N 52, of the Art. 6444, Art. 6455; 2010, N 15, Art. 1737; N 31, of Art. 4198; N 32, of Art. 4298; N 40, of Art. 4969; N 47, of Art. 6034; N 48, of Art. 6247; N 49, of Art. 6409; 2011, N 1, Art. 7, Art. 9, Art. 21, Art. 37; N 11, of Art. 1492; N 23, of Art. 3262; N 24, of Art. 3357; N 27, of Art. 3881; N 29, of Art. 4291; N 30, of the Art. 4563, Art. 4575, Art. 4583, Art. 4587, Art. 4593, Art. 4597; N 45, of Art. 6335; N 47, of the Art. 6610, Art. 6611; N 48, of the Art. 6729, Art. 6731; 7014, of the Art. 7015, of the Art. 7017, of the Art. 7037, of the Art. 7043) I order to N 49, of the Art.:

1. Approve:

form of the tax declaration on the income tax of the organizations according to the appendix N 1 to this order;

format of submission of the tax declaration on the income tax of the organizations according to the appendix N 2 to this order;

Procedure for filling of the tax declaration on the income tax of the organizations according to the appendix N 3 to this order.

Head of the Federal Tax Service

M. V. Mishustin

It is approved

Stats-sekretarzamestitel

Minister of Finance of the Russian Federation

S.D.Shatalov

22.03.2012

Deputy manager of the Federal Tax Service

D. V. Egorov

22.03.2012

Appendix No. 1

to the Order of the Federal Tax Service of the Russian Federation of March 22, 2012 No. MMB-7-3/174 @

The tax declaration on the income tax of the organizations

See Appendices 1 (42Kb In original language)

Appendix No. 2

to the Order of the Federal Tax Service of the Russian Federation of March 22, 2012 No. MMB-7-3/174 @

Format of submission of the tax declaration on the income tax of the organizations

See Appendices 2 (73Kb In original language)

Appendix No. 3

to the Order of the Federal Tax Service of the Russian Federation of March 22, 2012 No. MMB-7-3/174 @

Procedure for filling of the tax declaration on the income tax of the organizations

Section 1. Structure of the Tax declaration on the income tax of the organizations for reporting and tax the periods

1.1. On the income tax of the organizations (further - the Declaration) surely join in structure of the Tax declaration: The title page (Liszt 01), subsection 1.1 Undressed 1, Liszt 02, the Appendices N 1 and N 2 to Sheet 02. The organizations specified in Items 1. 2, 1.6 and 1.7 presents of the Procedure, subsection

1.1 Section 1 is not represented.

Subsections 1.2 and 1.3 of the Section 1, of Appendix N 3, N 4 and N 5 to Liszt 02, and also Sheets 03, of 04, of 05, of 06, of 07, Appendix to the tax declaration are included Declarations and are represented to tax authority, only if the taxpayer has the income, expenses, losses or means which are subject to reflection in the specified subsections, sheets and appendices performs transactions with securities, is tax agent or separate divisions are its part.

Subsection 1.2 of Section 1 is not included Declarations for tax period.

The appendix N 4 to Sheet 02 is included Declarations only for the I quarter and tax period.

Sheet 06 is filled in only with non-state pension funds.

Sheet 07 is filled in with the organizations in case of the receipt of means of target financing, target receipts and other means specified in Items 1 and 2 of article 251 of the Tax Code of the Russian Federation (further - the Code), in case of creation of the Declaration only for tax period.

1.2. Non-profit organizations which have no obligation on the tax discharge on profit of the organizations (further - the income tax) represent the Declaration after tax period in form as a part of the Title page (Liszt 01), Liszt 02, and also Appendices to the tax declaration in the presence of the income and expenses which types are given in the Appendix N 4 to this Procedure, and Sheet 07 in case of the receipt of means of target financing, target receipts and other means specified in Items 1 and 2 of article 251 of the Code.

1.3. The organizations paying advance payments monthly proceeding from actually got profit the accruing result since the beginning of year represent Declarations in About an amount specified in present Item 1.1 for the accounting period (the I quarter, half-year, 9 months) and tax period (year).

Following the results of other accounting periods (for January, 2, of 4, of 5, of 7, of 8, of 10, 11 months) such organizations represent the Declaration in volume of the Title page (Liszt 01), subsection 1.1 of Section 1 and Sheet 02. During the implementing of the corresponding transactions and (or) availability of separate divisions of Declarations also subsection 1.3 of the Section 1, the Appendices N 5 to Sheet 02 and Sheets 03, of 04, 05 are included.

1.4. The organization which part separate divisions are upon termination of each accounting and tax period represents to tax authority in the place of the stay the Declaration constituted in general on the organization with profit distribution for separate divisions (article 289 of the Code) or on the separate divisions which are in the territory of one subject of the Russian Federation in case of the tax discharge on profit according to the second paragraph of Item 2 of article 288 of the Code (further - group of separate divisions).

In the location of separate division of the organization represent the Declaration including the Title page to tax authority (Liszt 01), subsection 1.1 of Section 1 and subsection 1.2 of Section 1 (in case of payment during reporting (tax) the periods of monthly advance payments), and also calculation of tax amount (The appendix N 5 to Liszt 02), the subject payment in the location of this separate division. When calculating the income tax for group of the separate divisions which are in the territory of one subject of the Russian Federation, the Declaration in the specified amount is submitted in tax authority in the location of separate division through which the tax discharge on profit in the budget of this subject of the Russian Federation is performed (further - responsible separate division).

The taxpayers according to article 83 of the Code referred to category of the largest, the Declaration constituted in general on the organization and also declarations on each separate division (group of separate divisions) represent to tax authority in the place of accounting as the largest taxpayer in electronic form (on telecommunication channels) on the established formats if other procedure for submission of information carried to the state secret is not stipulated by the legislation the Russian Federation.

In Title pages of the Declarations on separate divisions of the largest taxpayer represented to them to tax authority in the place of accounting as the largest taxpayer the reason codes of registration (further - the check point) appropriated to the organization by tax authorities for the location of separate divisions, and codes of these tax authorities are specified. On the detail "in the location (accounting)" the 220 code is specified.

1.5. The agricultural producers who did not pass to payment of unified agricultural tax according to Chapter 26.1 "System of the taxation for agricultural producers (unified agricultural tax)" the Code part two on the activities connected with the realization of the agricultural products made by them, and also with realization made and processed by these organizations of own agricultural products which taxation is performed according to article 2.1 of the Federal Law of August 6, 2001 N 110-FZ "About modification and amendments in part the second the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation of taxes and fees, and also of recognition voided separate acts (provisions of acts) of the legislation of the Russian Federation of taxes and fees" (further - agricultural producers paying the income tax) (The Russian Federation Code, 2001, N 33 (p. I), Art. 3413; 2003, N 46 (p. I), Art. 4443; 2006, N 12, Art. 1233; 2007, N 49, Art. 6041; 2008, N 30 (p. I), Art. 3614; 2009, N 1, Art. 22) (further - the Federal Law N 110-FZ), following the results of the accounting (tax) periods represent the Title page as a part of the Declaration (Liszt 01), subsections 1.1 and 1.2 Undressed 1, Liszt 02, of Appendix N 1, N 2, N 3, N 4, N 5 to Sheet 02 with the code "2" - agricultural producer on the detail "Sign of the Taxpayer". Subsection 1.2 of the Section 1, Appendices N 3, N 4, N 5 to Sheet 02 are represented only in case of calculation of monthly advance payments, in the presence of, respectively, expenses, losses and separate divisions.

The agricultural producers paying the income tax reflect indicators on other types of activity in the Declaration in generally established procedure with indication of in subsections 1.1 and 1.2 Undressed 1, in Sheet 02 and in appendices of the code "1" to it on the detail "Sign of the Taxpayer".

1.6. The taxpayers who are residents of special economic zones in accordance with the legislation of the Russian Federation for calculation of the income tax at the rate other than rate, stipulated in Item 1 article 284 of the Code, following the results of the accounting (tax) periods represent the Title page as a part of the Declaration (Liszt 01), Liszt 02, Appendices N 1, N 2, N 3, N 4, N 5 to Sheet 02 with the code "3" on the detail "Sign of the Taxpayer". Appendices N 3, N 4, N 5 to Sheet 02 are represented only in the presence of, respectively, expenses, losses and separate divisions.

Indicators for calculation of the income tax at the rate, stipulated in Item 1 article 284 of the Code, reflect residents of special economic zones in the Declaration in generally established procedure with indication of in Sheet 02 and in appendices of the code "1" to it on the detail "Sign of the Taxpayer".

1.6.1. The organizations which received participants status of the project on implementation of researches, developments and commercialization of their results according to the Federal Law of September 28, 2010 N 244-FZ "About the innovative center "Skolkovo" (The Russian Federation Code, 2010, N 40, the Art. 4970, N 52, Art. 7000; 2011, N 29, the Art. 4291, the Art. 4300, N 49, the Art. 7017), in the Title page (Liszt 01) Declarations on the detail "in the location (accounting)" specify the 225 code.

1.6.2. The organizations performing educational and (or) medical activities in accordance with the legislation of the Russian Federation and applying the tax rate of 0 percent according to article 284.1 of the Code in the Title page (Liszt 01) Declarations on the detail "in the location (accounting)" specify the 226 code.

1.6.3. Declarations on the consolidated group of taxpayers created according to Chapter 3.1 of the Code are represented by the responsible member of the consolidated group of taxpayers to tax authority according to article 289 of the Code.

In case of payment by the consolidated group of taxpayers of advance payments following the results of each accounting period (with payment during the accounting period of monthly advance payments) for reporting and tax the periods surely join in structure of the Declaration: The title page (Liszt 01), subsection 1.1 Undressed 1, Liszt 02, of Appendix N 1, N 2, N 6 and N 6a to Liszt

02.

Subsection 1.2 of the Section 1, the Appendices N 3 and N 4 to Liszt 02, and also Sheets 05, of 07, Appendix to the tax declaration are included Declarations only if there are income, expenses, losses or means which are subject to reflection in the specified subsections, sheets and appendices transactions with securities are performed.

In case of payment by the consolidated group of taxpayers of advance payments monthly proceeding from actually got profit of the Declaration in the amount stated above are represented in three months, six months, nine months and for tax period (year).

Following the results of other accounting periods (in month, two months, four months, five months, seven months, eight months, ten months, eleven months) Declarations are represented in volume of the Title page (Liszt 01), subsection 1.1 of the Section 1, Sheet 02 and the Appendices N 6 and N 6a to Sheet 02. When implementing the corresponding transactions of Declarations also Sheet 05 is included.

In the Title page (Liszt 01) the 218 code is specified to the Declaration on the consolidated group of taxpayers on the detail "in the location (accounting)".

1.6.4. Separate Declarations on members of the consolidated group of taxpayers, on their separate divisions are not constituted, except the cases specified in Item 1.6.5 of this Procedure.

1.6.5. The members of the consolidated group of taxpayers gaining income which is not included in consolidated tax base of this group represent to tax authorities in the place of the accounting of the Declaration only regarding calculation of tax concerning such income. In Title pages (Sheets 01) of such Declarations on the detail "Tax (Reporting) Period" the 21 codes, with "31" on "46" are specified, and on the detail "in the location (accounting)" the 213 or 214 code is specified.

1.7. The organizations, the acting as tax agents on calculation of tax base and tax amount on profit, on deduction at the taxpayer - to the Russian organization and transfer in the federal budget of the specified tax (further - tax agents), represents tax calculation (further - Calculation) in the form approved by this Order.

The Russian organizations - taxpayers of the income tax, the acting as tax agents, represent Calculation as a part of subsection 1.3 of the Section 1, and also the Sheet 03 "Calculation of the Income Tax Withheld by the Tax Agent (Source of Payment of the Income)". At the same time in the Title page (Liszt 01) on the detail "in the location (accounting)" the 213 or 214 code is specified. Codes of submission of the tax declaration on the income tax of the organizations in tax authority are given in the Appendix N 1 to this Procedure.

The organizations which passed completely to payment of unified imputed income tax for separate types of activity, on simplified taxation system, applying system of the taxation to agricultural producers (unified agricultural tax), taxpayers whose income and expenses completely belong to gaming, taxable according to Chapter 29 of the Code; the organizations which received participants status of the project on implementation of researches, developments and commercialization of their results according to the Federal Law "About the innovative center "Skolkovo" and using the right to release from fulfillment of duties of taxpayers of the income tax of the organizations fulfill duties of tax agents and represent to tax authorities following the results of the accounting (tax) periods Calculation as a part of the Title page (Liszt 01), subsection

1.3 Section 1 and Sheet 03. At the same time in the Title page (Liszt 01) on the detail "in the location (accounting)" the 231 code is specified.

The members of the consolidated group of taxpayers constituting Declarations regarding tax on the income which is not included in consolidated tax base in case of discharge of duty of tax agents represent Calculation according to the paragraph to the second Item 1.7 of this Procedure.

Members of the consolidated group of taxpayers who have no income which is not included in consolidated tax base represent Calculation according to the paragraph to third Item 1.7 of this Procedure.

Section II. General requirements to procedure for filling and submission of the Declaration

2.1. The declaration is constituted by the accruing result since the beginning of year. All values of cost indicators of the Declaration are specified in complete rubles. Measure values less than 50 kopeks are rejected, and 50 kopeks also are more rounded to complete ruble.

2.2. Pages of the declaration have end-to-end numbering, starting with the Title page (Liszt 01), regardless of availability (absence) and the number of the completed Sections, sheets and appendices to them. The sequence number of the page registers in the sex defined for numbering from left to right, since the first (left) znakomest.

Error correction by means of the adjusting or other similar means is not allowed.

The bilateral seal of the declaration on paper and the fastening of sheets of the declaration leading to paper spoil is not allowed.

When filling the declaration ink of black, violet or blue color is used.

2.3. To each indicator of the declaration there corresponds one field consisting of certain quantity znakomest. In each field only one indicator is specified.

The exception is constituted by indicators which value are date or decimal fraction. For specifying of date three fields are used one after another: day (the field from two znakomest), month (the field from two znakomest) and year (the field from four znakomest), divided by sign "." ("point"). For decimal fraction two fields divided by the sign "point" are used. The first field corresponds to the whole part of decimal fraction, the second - fractional part of decimal fraction.

Filling of fields of the declaration with values of text, numerical, code indicators is performed from left to right, since the first (left) znakomest.

For negative numbers the sign "-" ("minus") in the first znakomest is specified at the left.

When filling fields of the declaration with use of the software of value of numerical indicators are leveled on the right (last) znakomest. At the same time in negative numbers the sign "-" ("minus") is specified in znakomesta before numerical measure value.

Filling of text fields of the declaration form is performed by header printing symbols.

In case of lack of any indicator in all znakomesta of the respective field the crossed out section is put down. The crossed out section represents the straight line drawn in the middle znakomest on all length of the field.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.