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The document ceased to be valid since December 28, 2016 according to the Order of the Ministry of Finance of the Russian Federation of October 19, 2016 No. MMB-7-3/572 @

Registered by

Ministry of Justice

Russian Federation

On December 17, 2014 No. 35255

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 26, 2014 No. MMB-7-3/600 @

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

According to item 4 of Article 31 and article 80 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2014, No. 40, the Art. 5315) 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, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2014, 40, of the Art. 5316) I order to No.:

1. Approve:

form of the tax declaration on the income tax of the organizations according to appendix No. 1 to this order;

procedure for filling of the tax declaration on the income tax of the organizations according to appendix No. 2 to this order;

format of submission of the tax declaration on the income tax of the organizations electronically according to appendix No. 3 to this order.

2. Recognize invalid:

the order of the Federal Tax Service 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" (registration No. 23898 is registered by the Ministry of Justice of the Russian Federation on April 20, 2012; Russian newspaper, 2012, on June 13);

Item 16 of appendix to the order of the Federal Tax Service of November 14, 2013 No. MMB-7-3/501 @ "About introduction of amendments to orders of FNS of Russia" (registration No. 30673 is registered by the Ministry of Justice of the Russian Federation on December 19, 2013; Russian newspaper, 2013, on December 23).

Head of the Federal Tax Service

M. V. Mishustin

Appendix No. 1

to the Order of the Federal Tax Service of the Russian Federation of November 26, 2014 No. MMB-7-3/600 @

See Appendix No. 1 (63Kb In original language)

 

Appendix No. 2

to the Order of the Federal Tax Service of the Russian Federation of November 26, 2014 No. MMB-7-3/600 @

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

I. Structure of the tax declaration on the income tax of the organizations for reporting and tax the periods

1.1. The tax declaration on the income tax of the organizations (further - the Declaration) is submitted the Russian organizations, being taxpayers of the income tax of the organizations according to article 246 of the Tax Code of the Russian Federation (further - the Code).

The tax calculations which are part of the Declaration are represented by the Russian organizations, the acting as tax agents for the income tax, and (or) the recognized tax agents on income tax according to article 226.1 of the Code.

Declarations surely are included: The title page (Liszt 01), subsection 1.1 Undressed 1, Liszt 02, of Appendix No. 1 and No. 2 to Liszt 02, if other is not established by this Procedure.

Subsections 1.2 and 1.3 of the Section 1, of Appendix No. 3, No. 4 and No. 5 to Liszt 02, and also Sheets 03, of 04, of 05, of 06, of 07, of Appendix No. 1 and No. 2 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 is tax agent or separate divisions are its part.

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

Appendix No. 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 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 as a part of the Title page (Liszt 01) with the 229 code on the detail "in the location (accounting)", Liszt 02, and also Appendices No. 1 and No. 2 to the tax declaration in the presence of the income in them which is subject to reflection and expenses 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. For the accounting periods the specified organizations of the Declaration do not represent.

Theaters, the museums, the libraries, the concert organizations which are budgetary institutions represent the Declaration only after tax period in structure according to Item 1.1 of this Procedure with indication of in the Title page (Liszt 01) on the detail "in the location (accounting)" of the 234 code.

Codes of submission of the tax declaration on the income tax of the organizations in tax authority are given in Appendix No. 1 to this Procedure.

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 (in month, two, four, five, seven, eight, ten and eleven 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, Appendices No. 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 (Appendix No. 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 electronically (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 answering to criteria stipulated in Item 2 articles 346.2 of the Code, and the fisheries management organizations answering to the criteria provided by subitem 1 or 1.1 of Item 2.1 of article 346.2 of the Code on the activities connected with the realization of the agricultural products made by them, and also with realization made and processed by these taxpayers of own agricultural products which taxation is performed on the tax rate of 0 percent 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 of the Section 1, and also Liszt 02, Appendices No. 1, No. 2, No. 3, No. 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 No. 3, No. 5 to Sheet 02 are represented only in case of calculation of monthly advance payments, in the presence of the corresponding income and expenses, separate divisions.

The specified taxpayers reflect indicators on other types of activity 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. The taxpayers who are residents of special economic zones in accordance with the legislation of the Russian Federation in case of calculation of tax on the tax rates established for this category of taxpayers in structure of the Declaration, in addition to the Title page (Liszt 01) and subsections 1.1 and 1.2 of the Section 1, Appendices No. 1, No. 2, No. 3, No. 4, No. 5 to Sheet 02 with the code "3" on the detail "Sign of the Taxpayer" include Liszt 02,. At the same time subsection 1.2 of the Section 1, Appendices No. 3, No. 4, No. 5 to Liszt 02, Appendix No. 1 to the tax declaration are represented only in case of calculation of monthly advance payments, in the presence of, respectively, income and expenses, losses and separate divisions.

Indicators for calculation of tax on other tax rates 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 owning licenses to use the subsoil plot in which borders the new sea field of hydrocarbonic raw materials is located or in borders of which it is supposed to perform search, assessment and (or) investigation of the new sea field of hydrocarbonic raw materials; and also operators of the new sea field of hydrocarbonic raw materials (further - the organizations listed in Item 1 of article 275.2 of the Code) represent to tax authorities tax declarations with calculation of tax bases separately on each new field with reflection of its calculation and the estimated tax in subsections 1.1 and 1.2 Undressed 1, in Sheet 02 and Appendices No. 1, No. 2, No. 3, No. 4 to it with the code "4" on the detail "Sign of the Taxpayer (Code)". If on the license area several new sea fields, then in the code "4" after specifying of series are allocated, number and license type through fraction the sequence number of the new sea field is specified (for example, "01", "02" and so on). If in borders of the subsoil plot there is one new sea field, then figures "01" are specified.

The specified taxpayers determine tax base when implementing the activities connected with production of hydrocarbonic raw materials on the new sea field of hydrocarbonic raw materials, separately from the tax base determined when implementing other types of activity based on Item 2 of article 275.2 of the Code.

1.6.2. 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 No. 244-FZ "About the innovative center "Skolkovo" (The Russian Federation Code, 2010, No. 40, Art. 4970; 2013, No. 52, the Art. 7005) (further - the Federal Law "About the innovative center "Skolkovo") and 0 percent applying the tax rate according to Item 5.1 of article 284 of the Code, in the Title page (Liszt 01) Declarations on the detail "in the location (accounting)" specify the 225 code.

1.6.3. 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.

1.6.4. The organizations - the participants of regional investment projects applying the tax rates according to article 284.3 of the Code in the Title page (Liszt 01) Declarations on the detail "in the location (accounting)" specify the 228 code.

1.6.5. 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 No. 1, No. 2, No. 6, No. 6a and No. 6b to Sheet 02.

Subsection 1.2 of the Section 1, of Appendix No. 3 and No. 4 to Liszt 02, and also Sheets 05, of 07, Appendix No. 1 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 monthly advance payments 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 Appendices No. 6, No. 6a and No. 6b to Sheet 02. When implementing the corresponding transactions of Declarations also Sheet 05 is included.

In the Title page (Liszt 01) the check point in the place of registration of the organization as the responsible member of the consolidated group of taxpayers (with reason code of registration "4U" in 5 - 6 line items of the check point is specified to the Declaration on the consolidated group of taxpayers), and on the detail "in the location (accounting)" the 218 code is specified.

1.6.6. Separate Declarations on members of the consolidated group of taxpayers, on their separate divisions are not constituted, except the cases specified in Item 1.6.7 of this Procedure.

1.6.7. 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 taxpayers - receivers of the income and to transfer in the federal budget of the specified tax (further - tax agents), represents tax calculation (further - Calculation) in the following procedure.

The organizations - taxpayers of the income tax, the acting as tax agents on the income tax of the organizations, include in the structure of the Declaration Calculation consisting of subsection 1.3 of Section 1 and the Sheet 03 "Calculation of the Income Tax of the Organizations from the Income 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.

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 of 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.

The organizations specified in this Item of the Procedure, Calculation is represented also if the income in type of dividends is paid by them only to physical persons and (or) the foreign organizations.

Calculation with the organization is not constituted if the income in type of dividends paid by it completely is subject to transfer without tax withholding to the organizations recognized by tax agents according to subitems 3, of 5, of 6, of the 7th Item 2 of article 226.1 of the Code, subitems 2, of 4, of 5, of the 6th Item 7 and Item 8 of article 275 of the Code.

1.8. The organizations, the acting as tax agents on calculation, deduction and transfer in the budget system of the Russian Federation of income tax, according to item 4 of article 230 of the Code represents Appendix No. 2 to the tax declaration "Data on the Income of Physical Person Paid to It by the Tax Agent" to tax authorities.

The organizations - taxpayers of the income tax, include Appendix No. 2 to the tax declaration in structure of the Declaration.

In case of absence at the organization of obligation of submission of the Declaration to tax authority, the specified Data (Appendix No. 2 to the tax declaration) are represented together with Calculation for the income tax of the organizations with indication of in the Title page (Liszt 01) on the detail "in the location (accounting)" of the 231 code.

If the organization has no obligation of submission of the Declaration and Calculation for the income tax of the organizations, then such organizations represent the Title page to tax authorities (Liszt 01) and Appendix No. 2 to the tax declaration. At the same time in the Title page (Liszt 01) on the detail "in the location (accounting)" the 235 code is specified.

Appendix No. 2 to the tax declaration is represented in tax authorities only for tax period.

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 (except for the values specified in Appendix No. 2 to the Declaration). When specifying values of cost indicators in complete rubles of measure value 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, for example, for the first page - "001", for the twelfth - "012".

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.

If specifying of any indicator does not require filling of all znakomest the respective field, then in the blank znakomesta in the right part of the field the crossed out section is put down. For example, in the upper part of each page of the Declaration identification taxpayer number (further - INN) and the organization check point according to the procedure determined in the Section III "Procedure for filling of the Title page is specified (Liszt 01) Declarations". When specifying ten-digit INN of the organization in the field from twelve znakomest the indicator is filled from left to right, since the first znakomest, in the last two znakomesta the crossed out section is put: INN 5024002119-.

Fractional numerical exponents are filled similar to rules of filling of the whole numerical indicators. If znakomest for specifying of fractional part it is more, than figures, in free znakomesta of the respective field the crossed out section is put. For example, the share of the tax base falling on separate division constitutes percent 56,234. The specified indicator shall be filled on format: 3 znakomest for the whole part i11 znakomest for fractional part. Therefore, in the Declaration it shall look as follows: 56-.234-........ The profit tax rate in the Declaration is filled on format: 2 znakomest for the whole part and 2 znakomest for fractional part and, respectively, in case of rates in sizes of 2% and 13,5 of % they are specified as: 2-. - and 13.5-.

By preparation of the declaration with use of the software when listing on the printer lack of frame znakomest and crossed out sections for the blank znakomest is allowed. The arrangement and the extent of values of details shall not change. Signs are printed by the Courier New font 16 - 18 Items high.

2.4. Taxpayers represent Declarations for the accounting period no later than 28 calendar days from the date of the end of the corresponding accounting period (Item 3 of article 289 of the Code). Declarations following the results of tax period are represented by the taxpayers including paying advance payments monthly proceeding from actually got profit, no later than March 28 of the year following the expired tax period (item 4 of article 289 of the Code). The term of submission of the Declaration, and also the payment due date of the income tax falling on day off (non-working) or holiday, is transferred to the first working day after day off or holiday.

2.5. The declaration can be provided by the taxpayer to tax authority personally or through his representative, is directed in the form of the mailing with the inventory of investment or transferred in electronic form with the strengthened qualified digital signature on telecommunication channels according to article 80 of the Code.

The declaration is submitted on telecommunication channels in electronic form on the established formats according to Procedure for submission of the tax declaration in electronic form on the telecommunication channels approved by the order of the Ministry of Taxes and Tax Collection of the Russian Federation of April 2, 2002 No. BG-3-32/169 (registration No. 3437 is registered by the Ministry of Justice of the Russian Federation on May 16, 2002; Russian newspaper, 2002, on May 22).

When sending the Declaration by mail day of its representation date of sending the mailing with the inventory of investment is considered. By transfer of the Declaration on telecommunication channels date of its sending is considered day of its representation. In case of receipt of the Declaration on telecommunication channels the tax authority shall transfer to the taxpayer the receipt on its acceptance in electronic form.

2.6. Tax agents fill and represent Calculations taking into account the general requirements provided by the Section II of this Procedure.

2.7. In case of submission to tax authority in the place of accounting by the organization legal successor of the Declaration for the last tax period and the specified Declarations for the reorganized organization (in the form of accession to other legal entity, merge of several legal entities, separation of the legal entity, transformation of one legal entity to another) in the Title page (Liszt 01) on the detail "in the location (accounting)" the 215 or 216 code is specified, and in its upper part INN and the check point of the organization legal successor are specified. In the detail "organization / separate division" the name of the reorganized organization or separate division of the reorganized organization is specified.

In the detail "TIN/TRRC of the Reorganized Organization (Separate Division)" are specified, respectively, INN and the check point which were appropriated to the organization before reorganization by tax authority in the place of its stay (on the taxpayers referred to category of the largest - tax authority in the place of accounting as the largest taxpayer) or in the location of separate divisions of the reorganized organization.

Codes of forms of reorganization and code of liquidation are given in Appendix No. 1 to this Procedure.

If the Declaration represented to tax authority is not the Declaration for the reorganized organization, then on the detail "TIN/TRRC of the Reorganized Organization (Separate Division)" crossed out sections are specified.

2.8. In case of adoption by the organization of the decision on the termination of activities (closing) of the separate division (further - the closed separate division) the specified Declarations on the specified separate division, and also the Declaration for subsequent (after closing) the accounting periods and the current tax period are represented to tax authority in the organization location, and on the organization referred to category of the largest taxpayers - to tax authority in the place of its accounting as the largest taxpayer.

At the same time in the Title page (Liszt 01) on the detail "in the location (accounting)" the 223 code is specified, and in its upper part the check point which was appropriated to the organization by tax authority for the location of the closed separate division is specified.

III. Procedure for filling of the Title page (Liszt 01) Declarations

3.1. The title page (Liszt 01) Declarations is filled with the taxpayer, except the Section "It Is Filled with the Employee of Tax Authority".

The title page (Liszt 01) Declarations is filled with the tax agent according to the procedure, provided by this Section (taking into account provisions of Item 1.7 of the Section of 1 this Procedure).

3.2. When filling the Title page (Liszt 01) needs to be specified:

1) INN and the check point which is appropriated to the organization by that tax authority in which the Declaration is submitted (features of instruction INN and check Point for the reorganized organizations and also features of specifying of the check point in declarations on separate divisions of the largest taxpayer, on the closed separate divisions are stated, respectively, in Items 1. 4, 2.7 and 2.8 presents of the Procedure). In the Declaration on the consolidated group of taxpayers in the Title page (Liszt 01) and on each subsequent page of the Declaration INN and the check point which is appropriated to the organization as the responsible participant of this group is specified.

INN and the check point in the location of the organization is specified according to: - To the certificate on registration in tax authority of the legal entity formed in accordance with the legislation of the Russian Federation in the location in the territory of the Russian Federation in the form No. 12-1-7, approved by the order of the Ministry of Taxes and Tax Collection of the Russian Federation of November 27, 1998 No. GB-3-12/309 "About approval of the Procedure and conditions of assignment, application, and also the change of identification taxpayer number and document forms used when accounting in tax authority of legal entities and physical persons" (registration No. 1664 is registered by the Ministry of Justice of the Russian Federation on December 22, 1998; The Bulletin of regulations of federal executive bodies, 1999, No. 1) (further - the Order of the Ministry of Taxes and Tax Collection of Russia of November 27, 1998 No. GB-3-12/309) <*>;

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<*> The order of the Ministry of Taxes and Tax Collection of Russia of November 27, 1998 No. GB-3-12/309 ceased to be valid according to item 4 of the order of the Ministry of Taxes and Tax Collection of Russia of March 3, 2004 No. BG-3-09/178.

- or to the Certificate on registration of the legal entity in tax authority in the location in the territory of the Russian Federation in the form No. 09-1-2, approved by the order of the Ministry of Taxes and Tax Collection of the Russian Federation of March 3, 2004 No. BG-3-09/178 "About approval of the Procedure and conditions of assignment, application, and also the change of identification taxpayer number and document forms used in case of registration, removal from accounting of legal entities and physical persons" (registration No. 5685 is registered by the Ministry of Justice of the Russian Federation on March 24, 2004; The Russian newspaper, 2004, on March 30), with the changes made by the order of the Ministry of Finance of the Russian Federation of November 5, 2009 No. 114n "About approval of the Procedure for registration, removal from accounting in tax authorities of the Russian organizations for the location of their separate divisions belonging to them real estate and (or) vehicles, physical persons - citizens of the Russian Federation, and also the individual entrepreneurs applying simplified taxation system on the basis of the patent" (registration No. 16121 is registered by the Ministry of Justice of the Russian Federation on January 28, 2010; The Russian newspaper, 2010, on February 10) and the order of the Federal Tax Service of June 29, 2012 No. MMB-7-6/435 @ "About approval of the Procedure and condition of assignment, application, and also change of identification taxpayer number" (registration No. 25183 is registered by the Ministry of Justice of the Russian Federation on August 14, 2012; The Russian newspaper, 2012, on August 22) (further - the Order of the Ministry of Taxes and Tax Collection of Russia of March 3, 2004 No. BG-3-09/178);

- or to the Certificate on registration of the Russian organization in tax authority in the location in the territory of the Russian Federation in the Accounting form No. 1-1 approved by the order of the Federal Tax Service of December 1, 2006 No. SAE-3-09/826 @ "About approval of the document forms used in case of registration and removal from accounting of the Russian organizations and physical persons" (registration No. 8683 is registered by the Ministry of Justice of the Russian Federation on December 27, 2006; The Russian newspaper, 2007, on January 12), with the changes made by orders of the Federal Tax Service of July 16, 2008 No. MM-3-6/314 @ "About introduction of amendments to the Order of FNS of Russia of 01.12.2006 No. SAE-3-09/826 @ "About approval of the document forms used in case of registration and removal from accounting of the Russian organizations and physical persons" (registration No. 12064 is registered by the Ministry of Justice of the Russian Federation on July 31, 2008; The Russian newspaper, 2008, on August 8) and of February 15, 2010 No. MM-7-6/54 @ "About modification of document forms, used in case of registration and removal from accounting of the Russian organizations and physical persons, approved by the Order of FNS of Russia of 01.12.2006 No. SAE-3-09/826 @" (registration No. 16695 is registered by the Ministry of Justice of the Russian Federation on March 23, 2010; The Russian newspaper, 2010, on March 31) (further - the Order of FNS of Russia of December 1, 2006 No. SAE-3-09/826 @) <*>;

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<*> Orders of FNS of Russia of December 1, 2006 @, of July 16, 2008 No. MM-3-6/314 @, of February 15, 2010 No. MM-7-6/54 @ voided No. SAE-3-09/826 according to item 4 of the order of FNS of Russia of August 11, 2011 No. YaK-7-6/488 @.

- or to the Certificate on registration of the Russian organization in tax authority in the place of its stay in the Accounting form No. 1-1 approved by the order of the Federal Tax Service of August 11, 2011 No. YaK-7-6/488 @ "About approval of the forms and document formats used in case of registration and removal from accounting of the Russian organizations and physical persons, including individual entrepreneurs in tax authorities and also procedure for filling of document forms and procedure for the direction with tax authority of the organization or to physical person, including the individual entrepreneur, certificates on registration in tax authority and (or) notifications on registration in tax authority (withdrawal notices from accounting in tax authority) in electronic form on telecommunication channels" (registration No. 21794 is registered by the Ministry of Justice of the Russian Federation on September 14, 2011; The Russian newspaper, 2011, on September 23) with the changes made by the order of the Federal Tax Service of January 31, 2013 No. MMB-7-6/48 @ "About recognition No. which voided Appendices 9, No. 13, No. 17, No. YaK-7-6/488 approved by the order of the Federal Tax Service of August 11, 2011 @" (registration No. 27284 is registered by the Ministry of Justice of the Russian Federation on February 25, 2013; The Russian newspaper, 2013, on March 13) (further - the Order of FNS of Russia of August 11, 2011 No. YaK-7-6/488 @).

The check point in the location of separate division is specified according to:

- To the notification on registration in tax authority of the legal entity formed in accordance with the legislation of the Russian Federation in the location of separate division in the territory of the Russian Federation in form No. 12-1-8, of Russia approved by the Order of the Ministry of Taxes and Tax Collection of November 27, 1998 No. GB-3-12/309;

- or to the Notification on registration in tax authority of the legal entity in form No. 09-1-3, of Russia approved by the Order of the Ministry of Taxes and Tax Collection of March 3, 2004 No. BG-3-09/178;

- or to the Notification on registration of the Russian organization in tax authority in the territory of the Russian Federation in the Accounting form No. 1-3 approved by the Order of FNS of Russia of December 1, 2006 No. SAE-3-09/826 @;

- or to the Notification on registration of the Russian organization in tax authority in the Accounting form No. 1-3 approved by the Order of FNS of Russia of August 11, 2011 No. YaK-7-6/488 @.

INN and check points are specified by the largest taxpayers based on the Notification on registration in tax authority of the legal entity as the largest taxpayer in the form No. 9-KNU approved by the order of the Federal Tax Service of April 26, 2005 No. SAE-3-09/178 @ "About approval of form No. 9-KNU "The notification on registration in tax authority of the legal entity as the largest taxpayer" (registration No. 6638 is registered by the Ministry of Justice of the Russian Federation on May 25, 2005; Bulletin of regulations of federal executive bodies, 2005, No. 23).

INN and check points on the detail "TIN/TRRC of the Reorganized Organization (Separate Division)" are specified taking into account provisions of Item 2.7 of this Procedure;

2) number of adjustment.

In case of submission to tax authority of primary Declaration on the detail "number of adjustment" it is put down "0 -", in case of submission of the specified Declaration - number of adjustment is specified (for example, "1 -", "2 -" and so on).

In case of detection by the tax agent in the Calculation of the fact of not reflection or incompleteness of reflection of data, and also the mistakes leading to understating or overestimate of the tax amount on profit of the organizations which is subject to transfer given them to tax authority, the tax agent shall make necessary changes and provide the specified Calculation to tax authority.

The specified Calculation shall contain data only concerning those taxpayers concerning whom the facts of not reflection or incompleteness of reflection of data, and also mistakes leading to understating of tax amount on profit are found. For reflection of number of adjustment of information on specific taxpayers the detail "Type" in the Section B of Sheet 03 of Calculation is used. At the same time in the Title page (Liszt 01) of the specified Calculation for the detail "in the location (accounting)" the 231 code is specified.

Representation by the tax agent of the specified Data on the income of physical person paid to it by the tax agent is made taking into account the provisions stated in the Section XVII of this Procedure;

3) the tax (reporting) period for which the Declaration is provided.

The codes determining tax (reporting) the periods are given in Appendix No. 1 to this Procedure.

In Declarations on the consolidated group of taxpayers codes with "13" on "16" are specified, and in case of payment of advance payments monthly proceeding from actually got profit - codes with "57" on "68";

4) code of tax authority in which the Declaration is submitted (it is specified in the documents provided in the subitem 1 of Item 3.2 of this Procedure), code of submission of the Declaration in the location (accounting).

Codes of submission of the Declaration to tax authority in the location (accounting) are given in Appendix No. 1 to this Procedure;

5) the full name of the organization (separate division) corresponding to the name specified in her (his) constituent documents (in the presence in the name of Latin transcription that is specified);

6) code of type of economic activity of the taxpayer according to the All-Russian Classifier of Economic Activities (ARCEA); contact phone number of the taxpayer;

7) the number of pages on which the Declaration is constituted;

8) the number of sheets of supporting documents or their copies, including the documents or their copies confirming powers of the representative of the taxpayer (in case of submission of the Declaration by the representative of the taxpayer), attached to the Declaration.

3.3. In the Section of the Title page "I confirm reliability and completeness of the data specified in this Declaration" it is specified:

1) in case of confirmation of reliability and completeness of data in the Declaration by the head of the organization taxpayer (the responsible member of the consolidated group of taxpayers) puts down "1"; in case of confirmation of reliability and completeness of data by the representative of the taxpayer "2" are put down;

2) in case of submission of the Declaration by the taxpayer (the responsible member of the consolidated group of taxpayers) on the line "surname, name, middle name completely" surname, the name, middle name (middle name in the presence) the head of the organization completely are entered line-by-line. The personal signature of the head of the organization certified by seal of the organization and signature date is put down;

3) in case of submission of the Declaration by the representative of the taxpayer - the physical person on the line "surname, name, middle name completely" enters line-by-line surname, name, middle name (middle name in the presence) the representative of the taxpayer completely. The personal signature of the representative of the taxpayer, signature date is put down, and also the document type, confirmatory power of the representative of the taxpayer is specified;

4) in case of submission of the Declaration by the representative of the taxpayer - the legal entity on the line "surname, name, middle name completely" enters line-by-line completely surname, name, middle name (middle name in the presence) the physical person authorized according to the document confirming powers of the representative of the taxpayer - the legal entity to certify reliability and completeness of the data specified in the Declaration.

On the line "the name of the organization-the representative of the taxpayer" the name of the legal entity - the representative of the taxpayer is specified. The signature of person, data on whom are specified on the line "surname, name, middle name completely", certified by seal of the legal entity, - the representative of the taxpayer, and signature date is put down;

5) on the line "The Name of the Document Confirming Powers of the Representative" the document type, confirmatory power of the representative of the taxpayer is specified;

6) in case of submission to tax authority of Calculation by the tax agent this detail of the Title page is filled in similar procedure.

3.4. The Section "It Is Filled with the Employee of Tax Authority" contains data on submission of the Declaration (the code of method of submission of the Declaration according to Appendix No. 1 to this Procedure is specified); number of pages of the Declaration; the number of sheets of the supporting documents or their copies attached to the Declaration; date of representation; number at which the Declaration is registered; surname and initials of name and middle name (in the presence) the employee of the tax authority which adopted the Declaration; its signature).

IV. Procedure for filling of the Section 1 "The Tax Amount Which Is Subject to Payment in the Budget according to the Taxpayer (Tax Agent)" of the Declaration

4.1. In Section 1 of the Declaration data on the tax amount which is subject to payment in the budget according to the taxpayer (tax agent) are specified.

At the same time in the Section 1 indicators are given in the Declaration represented by the organization which is not paying the income tax in the location of separate divisions in general on the organization.

On the organization incorporating separate divisions in the Declaration represented to tax authority in the place of accounting of the organization in subsections 1.1 and 1.2 of the Section 1 payments in the budget of the subject of the Russian Federation are specified in the amounts relating to the organization without payments of the separate divisions entering it.

In the Declaration represented to tax authority in the location of separate division (responsible separate division) in subsections 1.1 and 1.2 of the Section 1 payments in the budget of the subject of the Russian Federation are specified in the amounts relating to this separate division (group of the separate divisions which are in the territory of one subject of the Russian Federation).

Codes of budget classification are specified in accordance with the legislation of the Russian Federation about budget classification.

In the field of indicator "The code under the All-Russian Classifier of Territories of Municipal Units" is specified code of the municipality, the mezhselenny territory, the settlement which is part of the municipality in the territory of which the tax discharge on profit is performed. The code is specified according to the All-Russian Classifier of Territories of Municipal Units of OK 033-2013 (further - code under the All-Russian Classifier of Territories of Municipal Units).

When filling indicator "Code under the All-Russian Classifier of Territories of Municipal Units" under which it is taken away eleven znakomest free znakomesta to the right of code value if the All-Russian Classifier of Territories of Municipal Units code has eight signs, are filled with crossed out sections. For example, for the OKTMO 12445698 eight-digit code in the field "Code under the All-Russian Classifier of Territories of Municipal Units" is specified eleven-place 12445698---value.

In the Declaration on the consolidated group of taxpayers in subsections 1.1 and 1.2 of the Section 1 payments in the budget of the subject of the Russian Federation are specified in the amounts relating to members of the consolidated group of taxpayers, the separate divisions, responsible separate divisions which are in the territory of one subject of the Russian Federation, and reflected in Appendix No. 6 to Sheet 02 with the All-Russian Classifier of Territories of Municipal Units corresponding code.

The number of pages of subsections 1.1 and 1.2 of Section 1 shall correspond to the number of Appendices No. 6 to Sheet 02 and depends on number of subjects of the Russian Federation in the territory of which there are members of the consolidated group of taxpayers, their separate divisions.

In case of submission to tax authority by the organization legal successor of the Declaration for the last tax period and the specified Declarations for the reorganized organization in Section 1 the All-Russian Classifier of Territories of Municipal Units code of that municipality in the territory of which there was the reorganized organization or its separate divisions is specified.

In Section 1 of Declarations on the closed separate division the All-Russian Classifier of Territories of Municipal Units code of the municipality in the territory of which there was the closed separate division is specified.

4.2. In subsection 1.1 of Section 1 the amounts of the advance payments and tax which are subject to payment in budgets of all levels following the results of the accounting (tax) period are specified.

4.2.1. On line 040 the tax amount to surcharge in the federal budget which is transferred from line 270 of Sheet 02 is specified.

On line 050 the tax amount to reduction in the federal budget which is transferred from line 280 of Sheet 02 is specified.

On line 070 the tax amount to surcharge in the budget of the subject of the Russian Federation which is transferred from line 271 of Sheet 02 is specified.

On line 080 the tax amount to reduction in the budget of the subject of the Russian Federation which is transferred from line 281 of Sheet 02 is specified.

4.2.2. Agricultural producers of line 040, of 050, of 070, of the 080th subsection 1.1 of Section 1 fill proceeding from the corresponding indicators of lines 270, of 271, of 280, of 281 Sheet 02 with the code "1" on the detail "Sign of the Taxpayer". In the presence at the organizations of separate divisions - proceeding from indicators of lines 100 or 110 of Appendices No. 5 to Sheet 02 with the code "1" on the detail "Sign of the Taxpayer".

Residents of special economic zones of line 040, of 050, of 070, of the 080th subsection 1.1 of Section 1 with the code "1" on the detail "Sign of the Taxpayer" fill by summing of indicators of lines 270, of 271, of 280, of 281 Sheet 02 with the code "3" on the detail "Sign of the Taxpayer" and the same lines of Sheet 02 with the code "1" on the detail "Sign of the Taxpayer". If in one Sheet 02 on line 270 the tax amount to surcharge, and in another on line 280 - tax amount to reduction is specified, then the difference between these indicators taken in absolute values is determined. If the tax amount to surcharge exceeded tax amount to reduction, then the difference amount is specified on line 040 of subsection 1.1 of Section 1. The line 050 of subsection 1.1 of Section 1 is filled in case the tax amount to reduction appeared above tax amount to surcharge. The indicator for lines 070 or 080 is similarly determined.

The organizations performing the activities connected with production of hydrocarbonic raw materials on new sea fields of hydrocarbonic raw materials (that is the organizations listed in Item 1 of article 275.2 of the Code), or to reduction in the federal budget for lines 040 or 050 of subsection 1.1 of Section 1 determine tax amount to surcharge by summing of indicators of lines 270 and 280 of Sheet 02 with the code "1" and the codes "4" by the detail "Sign of the Taxpayer (Code)".

4.2.3. The organizations having separate divisions, the amounts of advance payments and tax to surcharge or to reduction in budgets of subjects of the Russian Federation for the location of these separate divisions (responsible separate divisions) and the location specify in Appendices No. 5 to Sheet 02 and data of lines 100 (to surcharge) and 110 (to reduction) the specified Appendices reflect, respectively, on lines 070 and 080 of subsection 1.1 of Section 1.

In the declaration on the consolidated group of taxpayers on lines 070 and 080 of subsection 1.1 of Section 1 the amounts of advance payments and the income tax to surcharge or to reduction in the budgets of appropriate subjects of the Russian Federation given in Appendices No. 6 to Sheet 02 in the lines 100 (to surcharge) and 110 are specified (to reduction).

4.3. Subsection 1.2 of Section 1 of the Declaration is filled only by those taxpayers who estimate monthly advance payments on tax according to paragraphs the second - the fifth Item 2 of article 286 of the Code

4.3.1. In case of difference of the amount of monthly advance payments for the I quarter of the following tax period from the amount of monthly advance payments for the IV quarter of the current tax period (in particular, in connection with closing of separate divisions, reorganization of the organization, entry of the organization into the consolidated group of taxpayers) the structure of the Declaration in nine months joins two pages of subsection 1.2 of Section 1 with the 21 codes (first quarter) and "24" (fourth quarter) on the detail "The Quarter on Which Monthly Advance Payments Are Estimated".

Subsection 1.2 of Section 1 of the Declaration (with indication of on detail of the 21 code (first quarter) also the taxpayers paying advance payments monthly proceeding from actually got profit upon transition fill them since the beginning of the following tax period on general payment procedure of tax according to paragraphs to the second - the fifth Item 2 of article 286 of the Code

4.3.2. In the lines 120, of 130, 140 the amounts of the monthly advance payments which are subject to payment in the federal budget, and determined as one third of the amount specified on lines 300 or 330 of Sheet 02 are reflected. The monthly advance payments which are subject to payment during the accounting period are paid no later than the 28th day of every month of this accounting period in time. Respectively, the first, second and third payment due date is the last day of each of three payment due dates of the monthly advance payments falling on the quarter following the accounting period or for the I quarter of the following tax period.

In the lines 220, of 230, 240 the amounts of the monthly advance payments which are subject to payment in the budget of the subject of the Russian Federation, and determined as one third of the amount specified on lines 310 or 340 of Sheet 02 are reflected.

Including in the location of these separate divisions (responsible separate divisions), the amounts of the monthly advance payments which are subject to payment in the budget of the subject of the Russian Federation are specified by the organization incorporating separate divisions in case of submission of the Declaration respectively in the lines 220 - 240 and their amount shall correspond to lines 120 or 121 of Appendices No. 5 to Sheet 02.

In case of submission of the Declaration by the responsible member of the consolidated group of taxpayers on lines 220 - the 240th subsection 1.2 of Section 1 the amounts of monthly advance payments which are subject to payment in the budgets of subjects of the Russian Federation given in the corresponding Appendices No. 6 to Sheet 02 in the lines 120 or 121 are specified.

Agricultural producers 120, of 130, 140 and 220, of 230, of the 240th subsection 1.2 of Section 1 determine indicators of lines as one third of the amounts specified respectively in the lines 300, 310 or 330 and 340 Sheets 02 (with the code "1" by the detail "Sign of the Taxpayer"). In the presence the organizations of separate divisions have amounts of monthly advance payments which are subject to payment in budgets of subjects of the Russian Federation, are specified in the lines 220 - 240, and their amount shall correspond to lines 120 or 121 of Appendices No. 5 to Sheet 02 with the code "1" on the detail "Sign of the Taxpayer".

Residents of special economic zones 120, of 130, 140 and 220, of 230, of the 240th subsection 1.2 of Section 1 determine indicators of lines as one third of the amounts estimated by summing of indicators in the lines 300, 310 or 330 and 340 Sheets 02 with the code "3" on the detail "Sign of the Taxpayer" with the corresponding lines of Sheet 02 with the code "1" on the detail "Sign of the Taxpayer".

The organizations performing the activities connected with production of hydrocarbonic raw materials on new sea fields of hydrocarbonic raw materials (the organization listed in Item 1 of article 275.2 of the Code), the monthly advance payments which are subject to payment in the federal budget (lines 120, of 130, of the 140th subsection 1.2 of the Section 1), determine as one third of the amounts estimated by summing of indicators on lines 300 or 330 of Sheets 02 with the code "1" and the codes "4" on the detail "Sign of the Taxpayer (Code)".

4.4. Subsection 1.3 of Section 1 is intended for specifying of the tax amounts which are subject to transfer in the federal budget in the last quarter (month) of the accounting (tax) period on separate income types, specified in Sheets 03, 04 Declarations.

4.4.1. In Subsection 1.3 with payment type "1" on line 010 the tax amount from the income in the form of dividends (the income from equity in other organizations created in the territory of the Russian Federation) is reflected.

On the detail "Payment due date" payment due dates in the federal budget of the tax withheld by the tax agent in case of payment of the income are specified. The tax is paid no later than the day following behind day of payment of the income; in case of dividend payout partially (in several stages) the tax amount which is subject to payment in the specified terms is reflected on separate lines 040. The amount of indicators of these lines shall correspond to the amount of indicators of lines 120 of the Section A of Sheets 03 of the Declaration.

The organizations constituting Sections A of Sheet 03 of the Declaration with indication of the code "2" on the detail "Category of the Tax Agent" in case of simultaneous payment of the income for securities of several issuers sum up indicators of lines 120 of Sections A of Sheet 03 and specify the total amount of tax on one line 040.

If the quantity of payment due dates of dividends exceeds number of the corresponding lines of subsection 1.3 of Section 1 of the Declaration, then the tax agent represents the necessary number of pages of subsection 1.3 of Section 1.

4.4.2. In Subsection 1.3 with payment type "2" on line 010 the tax amount from the income in type of percent on state and to municipal securities, in the form of percent on the municipal securities emitted for the term of at least three years till January 1, 2007 and also on the income in type of percent on bonds with the mortgage covering emitted till January 1, 2007 and to income of founders of trust management of mortgage covering gained based on acquisition of the hypothecation certificates of participation issued by managing mortgage covering till the January 1, 2007 withheld by the tax agent (source of payment of the income) is reflected (The Section B of Sheet 03 with income types "1" and "2").

In the lines 040 the tax amount in case of interest payment is reflected parts. The tax amount specified in these lines shall correspond to indicator of line 050 of the Section B of Sheet 03 of the Declaration.

On the detail "Payment due date" the last day of payment due date of the tax in the federal budget withheld by the tax agent in case of payment of the income - no later than the day following behind day of payment of the income is specified.

If the tax agent has obligation on payment of the retained tax from two income types named in the Section B of Liszt 03, as a part of the Declaration (Calculation) the corresponding number of pages of subsection 1.3 of Section 1 is submitted.

4.4.3. In Subsection 1.3 with payment type "3" on line 010 the tax amount which is independently paid by the organization from income in type of the percent gained (added) on government securities State Parties of the Union State, to government securities of subjects of the Russian Federation and municipal securities in the form of percent on the securities named in the subitem 2 of item 4 of article 284 of the Code is reflected (with income types "1" and "2" in Liszt 04).

On the detail "Payment due date" the last day of payment due date of tax on the income on government securities of the State Parties of the Union State, government securities of subjects of the Russian Federation and municipal securities in case of which address recognition is provided by income gained by the seller in the form of percent, the amounts of cumulative interest income (cumulative coupon yield) estimated at the rates according to item 4 of article 284 of the Code at the receiver of the income is specified.

The amount of indicators of lines 040 shall correspond to the amount of indicators of lines 080 of Sheet 04 for payment types "1" and "2".

4.4.4. In Subsection 1.3 with payment type "4" on line 010 the income tax from the income in the form of dividends (the income from equity in the foreign organizations) is reflected.

On the detail "Payment due date" the last day of payment due date in the federal budget of the income tax from the income in the form of dividends (the income from equity in the foreign organizations) according to Item 1 of article 287 of the Code is specified.

The amount of indicators of lines 040 shall correspond to indicator of line 080 of Sheet 04 with income type "4".

4.4.5. In Subsection 1.3 with payment type "5" on line 010 the tax on the income in the form of dividends (the income from equity in the Russian organizations) estimated according to Item 2 of article 282 of the Code is reflected.

On the detail "Payment due date" the last day of payment due date in the federal budget of tax on the income in the form of dividends (the income from equity in the Russian organizations) according to Item 1 of article 287 of the Code is specified.

The amount of indicators of lines 040 shall correspond to indicator of line 080 of Sheet 04 with income type "6".

4.5. If the organization has obligation on the tax discharge from several income types named in Liszt 04, as a part of the Declaration the corresponding number of pages of subsection 1.3 of Section 1 is submitted.

4.6. The data specified in Section 1 of the Declaration in the line "I Confirm Reliability and Completeness of the Data Specified on This Page" are confirmed by signatures of the head of the organization or the representative of the taxpayer, tax agent (taking into account provisions of Item 3.3 of the Section III of this Procedure), and signature date is put down.

V. Procedure for filling of the Sheet 02 "Calculation of Tax" of the Declaration

5.1. On the detail "Sign of the Taxpayer" the code "2" is specified if Sheet 02 of the Declaration is constituted by the agricultural producer paying tax on the activities connected with the realization of the agricultural products made by it, and also with realization made and processed by this organization of own agricultural products.

On the detail "Sign of the Taxpayer" the code "3" is specified if Sheet 02 of the Declaration is constituted by resident of the special economic zone on the activities connected with inclusion of the organization in the register of residents of the special economic zone.

On the detail "Sign of the Taxpayer" the code "4" is specified if Sheet 02 of the Declaration is constituted by the organizations performing the activities connected with production of hydrocarbonic raw materials on new sea fields of hydrocarbonic raw materials (the organizations listed in Item 1 of article 275.2 of the Code).

Sheet 02 of the Declaration on other types of activity is constituted by the taxpayers stated above with indication of on the detail "Sign of the Taxpayer" of the code "1".

5.2. On line 010 the income from realization created by the taxpayer according to tax accounting and specified on line 040 of Appendix No. 1 to Sheet 02 is reflected.

On line 020 the total amount of the non-operating incomes considered for the accounting (tax) period according to article 250 of the Code and specified on line 100 of Appendix No. 1 to Sheet 02 is reflected.

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