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Registered by

Ministry of Justice

Russian Federation

On October 27, 2016 No. 44161

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

of October 19, 2016 No. MMB-7-3/572 @

About approval of the 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 7 of article 80 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2016, No. 27, the Art. 4177), 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; 2016, 27, of the Art. 4182) 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. Declare invalid the order of FNS of Russia of 26.11.2014 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" (it is registered by the Ministry of Justice of the Russian Federation 17.12. 2014, registration number 35255).

3. This order becomes effective after two months from the date of its official publication.

4. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of methodological and organizational support of work of tax authorities concerning calculation in the relevant budget of taxes and fees, other obligatory payments (except for vehicle tax, the property tax of the organizations, the property tax of physical persons, the land tax, income tax).

Head of the Federal Tax Service of the Russian Federation

M. V. Mishustin

Appendix No. 1

to the Order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. MMB-7-3/572 @

Form of the tax declaration on the income tax of the organizations

See the Form of the tax declaration on the income tax of the organizations
(91Kb In original language)

 

Appendix No. 2

Approved by the Order of the Federal Tax Service of the Russian Federation of October 19, 2016, No. MMB-7-3/572 @

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 08, 09 and Appendix No. 1 to Liszt 09, 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.

Sheet 08 is filled in with the organizations which performed independent (symmetric, the return) adjustment of tax base, tax (losses), in case of creation of the Declaration only for tax period.

Sheet 09 and appendices to it are included Declarations for tax period if the taxpayer is the controlling person of the controlled foreign company.

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) (code)", 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) (code)" of the 234 code.

Codes of the place 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, Appendix 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 according to 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 separate divisions 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) (code)" 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 (Code)". 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 (Code)".

1.6. The taxpayers who are residents of special economic zones, members of free economic zones and residents of the free port of Vladivostok (further - special (free) economic zones) in accordance with the legislation of the Russian Federation, corresponding to conditions for calculation of the income tax on the lowered 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 (Code)" 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.

Residents (participants) of special (free) economic zones reflect indicators for calculation of tax on other tax rates 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 (Code)".

In the same structure Declarations by residents of the Special economic zone in the Kaliningrad region and members of the Special economic zone in the Magadan region are represented.

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 of the Declaration 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 are allocated, then when filling Appendix No. 4 to Sheet 02 of the Declaration in the detail "License" after specifying of series, 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; 2015, No. 27, the Art. 3951) (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) (code)" 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 About percent according to article 284.1 of the Code in the Title page (Liszt 01) Declarations on the detail "in the location (accounting) (code)" specify the 226 code.

The organizations performing social servicing of citizens and applying the tax rate of 0 percent according to article 284.5 of the Code in the Title page (Liszt 01) Declarations on the detail "in the location (accounting) (code)" specify the 236 code.

1.6.4. The organizations - the participants of regional investment projects corresponding to conditions for application of the tax rates according to articles 284.3 and 284.3-1 of the Code in the Title page (Liszt 01) Declarations on the detail "in the location (accounting) (code)" specify the 228 code.

The organizations which received resident status of the territory of the advancing social and economic development and relevant to conditions for application of the tax rates according to article 284.4 of the Code, in the Title page (Liszt 01) Declarations on the detail "in the location (accounting) (code)" specify the 237 code. 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 "6" on the detail "Sign of the Taxpayer (Code)" 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 the income tax on other tax rates reflect residents of the territory of the advancing social and economic development 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 (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, of 08, 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 the Declaration 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 is specified to the Declaration on the consolidated group of taxpayers (the 5th and 6th symbols of the check point matter "4U"), and in case of its absence the check point appropriated to the responsible participant of this group by tax authority in which the Declaration is submitted on the detail "in the location (accounting) (code)" is specified 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 (Code)" the 21 codes, with "31" on "46" are specified, and on the detail "in the location (accounting) (code)" the 213 or 214 code is specified.

Declarations of the member of the consolidated group of taxpayers for tax period are included Sheets 09 and Appendix No. 1 to Sheets 09, if it is the controlling person of the controlled foreign company.

1.6.8. The organizations which passed completely to payment of unified imputed income tax for separate types of activity, on simplified taxation system, (unified agricultural tax), and also the organizations applying system of the taxation to agricultural producers, performing business activity in the sphere of gaming, being the controlling persons of the controlled foreign companies, represent to tax authorities following the results of tax periods the Declaration as a part of the Title page (Liszt 01), subsection 1.1 of the Section 1, Sheet 09 and Appendix No. 1 to it (if necessary). At the same time in the Title page (Liszt 01) on the detail "in the location (accounting) (code)" the 238 code is specified.

1.7. The organizations, the acting as tax agents on calculation of tax base and tax amount, on deduction at taxpayers - receivers of the income and to budget contribution of 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 Sheet 03. At the same time in the Title page (Liszt 01) on the detail "in the location (accounting) (code)" 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 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) (code)" 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 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) (code)" 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) (code)" 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 and 11 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. 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 number 3437 is registered by the Ministry of Justice of the Russian Federation on May 16, 2002.

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.

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

2.6. The organization legal successor represents to tax authority in the place of the stay (in the place of accounting as the largest taxpayer) Declarations (including Declarations on separate divisions) 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) with indication of in the Title page (Liszt 01) on the detail "in the location (accounting) (code)" of the 215 or 216 code, and in its upper part - INN and the check point of the organization legal successor. 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 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.

2.7. 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) (code)" 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 I of 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 of the Section I, Items 2.7 and 2.8 of the Section II of this 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 is specified and the check point which is appropriated to the organization as the responsible participant of this group (in case of its absence the check point appropriated to the responsible participant of group by tax authority in which the declaration is submitted is specified).

To INN and the check point of the organization for the place of its stay, the location of separate division, in the place of accounting as the largest taxpayer are specified according to the document confirming registration of the organization in tax authority for the corresponding basis.

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). At the same time in the specified Declarations in case of recalculation of tax base and tax amount on profit results of the tax audits which are carried out by tax authority for that tax period on which recalculation of tax base and tax amount is made are not considered.

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) (code)" the 231 code is specified.

In case of submission of the specified Declarations their structure does not join earlier provided Data on the income of physical person paid to it by the tax agent from transactions with securities, transactions with derivative financial instruments, and also when implementing payments for securities of the Russian issuers (Appendix No. 2 to the Declaration) if changes are not made to these Data.

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 XVIII 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, code of submission of the Declaration in the location (accounting) is submitted.

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 (hereinafter the middle name is specified in the presence) the head of the organization completely are entered line-by-line. The personal signature of the head 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 tax agent" 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" and signature date, is put down;

5) on the line "The Name of the Document Confirming Powers of the Representative of the Taxpayer" the document type, confirmatory power of the representative of the taxpayer, and its details 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 which are its part.

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 separate divisions).

4.1.1. Codes of budget classification are specified according to the budget legislation of the Russian Federation.

4.1.2. In the detail "Code under the All-Russian Classifier of Territories of Municipal Units" the 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 is specified. 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 the detail "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 detail "Code under the All-Russian Classifier of Territories of Municipal Units" eleven-place 12445698---value is specified.

4.1.3. 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 corresponding code under the All-Russian Classifier of Territories of Municipal Units.

The number of pages of subsections 1.1 and 1.2 of Section 1 shall be at least 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.

4.1.4. 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 code under the All-Russian Classifier of Territories of Municipal Units 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 code under the All-Russian Classifier of Territories of Municipal Units of the municipality in the territory of which there was the closed separate division is specified.

4.1.5. In case of change by the organization or its separate division of the location and the tax discharge (advance payments) during the accounting (tax) period in budgets of different subjects of the Russian Federation, the taxpayer has the right to provide the corresponding number of pages of subsections 1.1 and 1.2 of Section 1 as a part of the specified Declaration. For example, in case of change of the location of the taxpayer on August 1 in the specified tax declaration in half-year the amount of surcharge (reduction) of advance payment for half-year and monthly advance payment on payment due date "no later than July 28" is specified in subsections 1.1 and 1.2 of Section 1 with code under the All-Russian Classifier of Territories of Municipal Units in the old location of the taxpayer. On the separate page of subsection 1.2 of Section 1 with new code under the All-Russian Classifier of Territories of Municipal Units the amounts of monthly advance payments with payment due date "no later than August 28" and "no later than September 28" are given.

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 (Code)". 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 (Code)".

Residents (participants) of special (free) economic zones of line 040, of 050, of 070, of the 080th subsection 1.1 of Section 1 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 (Code)" and the same lines of Sheet 02 with the code "1" on the detail "Sign of the Taxpayer (Code)". 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 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)".

The organizations which are the controlling persons of the controlled foreign companies fill separate subsection 1.1 of Section 1 of the Declaration concerning tax on the income in type of profit of the controlled foreign companies. The tax amount to surcharge in the federal budget for line 040 of subsection 1.1 Undressed 1, estimated from the income in type of profit of the controlled foreign companies, is determined by summing of indicators of lines 210 of the Section B1 and lines 250 of the Section B2 of Sheets 09 of the Declaration.

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 1 quarter of the following tax period from the amount of monthly advance payments for the 4th 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 (Code) Are Estimated".

Subsection 1.2 of Section 1 of the Declaration (with indication of on the detail "The Quarter on Which Monthly Advance Payments (Code) Are Estimated" 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 1 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 (Code)"). 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 (Code)".

Residents (participants) of special (free) 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 (Code)" with the corresponding lines of Sheet 02 with the code "1" on the detail "Sign of the Taxpayer (Code)".

The organizations 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 of Section 1 with code of 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. 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 code of 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 specified income is reflected in the Section B of Sheet 03 of the Declaration with codes of income type "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 code of 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. The specified income is reflected in Sheet 04 of the Declaration with codes of income type "1" and "2".

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 of the Declaration with codes of income type "1" and "2".

4.4.4. In subsection 1.3 with code of 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 code of income type "4".

4.4.5. In subsection 1.3 with code of 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 code of 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 (Code)" the code "1" if Sheet 02 of the Declaration is constituted by the organizations, except provided below is specified.

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

On the detail "Sign of the Taxpayer (Code)" the code "4" is specified if Sheet 02 of the Declaration is constituted by the organizations listed in Item 1 of article 275.2 of the Code. When specifying in Sheet 02 and appendices of the code "4" to it on the detail "License" its series, number and type are specified.

On the detail "Sign of the Taxpayer (Code)" the code "6" is specified if Sheet 02 of the Declaration is constituted by the organizations - residents of the territories of the advancing social and economic development.

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 (Code)" 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.

On line 030 the expenses reducing the amount of the income from realization, created according to Articles 252 - 264, 279 Codes and the Appendices No. 2 to Sheet 02 specified on line 130 are reflected.

In the lines 010, of 030, 050 the income, expenses and losses reflected in Sheets 05 and Sheet 06 are not considered (except indicator of line 241) Declarations.

On line 040 the amounts of the non-operating expenses specified on line 200 of Appendix No. 2 to Liszt 02, and also the losses equated to non-operating expenses according to Item 2 of article 265 of the Code and specified on line 300 of Appendix No. 2 to Sheet 02 of the Declaration are reflected.

On line 050 the amounts of the losses which are not accepted for the purposes of the taxation or 323 Codes accepted for the purposes of the taxation taking into account provisions of Articles 268, 275.1, 276, of 279, and specified on line 360 of Appendix No. 3 to Sheet 02 are reflected.

In the lines 010 - 050 the amounts of the gained income in type of means of target financing, the target receipts and other income specified in article 251 of the Code and made at the expense of this income of expenses which is considered separately from the income and expenses from the activities connected with production and realization and the income and expenses from non-operating transactions are not specified.

On line 060 the total amount of profit (loss) from sales of goods (works, services) and non-operating transactions is reflected (line 010 + line 020 - line 030 - line 040 + line 050).

If the indicator on line 060 has negative value, then it is specified with the sign "minus".

5.3. On line 070 the total amount of the income excluded from the profit reflected on line 060 of Sheet 02 is specified. Treat such income, in particular:

- the income on transactions with separate types of the debt obligations specified in item 4 of article 284 of the Code;

- the income from equity in the foreign organizations reflected according to Item 2 of article 275 of the Code and subitems 1 and 2 of Item 3 of article 284 of the Code (line 010 of Sheet 04 of the Declaration with codes of income type "4" and "5");

- part of positive balance of the exchange differences which arose during the period from receipt date of foreign currency into the account of the organization and before acceptance date of bonds of internal state currency loan of series III (further - OVGVZ of series III) to financial accounting, in the share having on the realized (disposed) government securities of the Russian Federation of the corresponding type received in case of innovation in proportion to their cost in aggregate value of the government securities of the Russian Federation received in case of innovation of OVGVZ of the series III estimated at the Central Bank rate of the Russian Federation established for November 14, 1999 according to item 4 of article 2 of the Law of the Russian Federation of December 27, 1991 in No. 2116-1 "About the income tax of the companies and organizations" <*> (The Russian newspaper, 1992, on March 5; 2001, on August 8) (further - the Law of the Russian Federation No. 2116-1), estimated in the stated below calculation form;

--------------------------------

<*> Ceased to be valid since January 1, 2002 in connection with adoption of the Federal Law of August 6, 2001 No. 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" (The Russian Federation Code, 2001, No. 33, Art. 3413; 2014, No. 48, the Art. 6647) (further - the Federal Law No. 110-FZ), except separate provisions which void in special procedure.

 

- the amount of the positive balance from revaluation of securities on market value which is earlier included in tax base on the income tax in the share having on the realized (disposed) government securities (for primary owners of the securities received as a result of innovation of OVGVZ of series III);

- the amount of positive balance of the exchange differences on OVGVZ of series III having on the realized (disposed) government securities (for primary owners of the securities received as a result of innovation of OVGVZ of series III);

- part of the interest income which is subject to exception in case of repayment of the government securities received as a result of innovation within profit on repayment of the specified securities (for primary owners of the securities received as a result of innovation of OVGVZ of series III);

- the profit amount directed to covering of loss from implementation of the securities received as a result of innovation, Sheet 05 reflected on line 040 with code of transaction type "2". The profit directed to loss covering is reflected respectively on line 050 of Sheet 05 with code of transaction type "2". This procedure is also applied by the professional participants of the security market who are not performing dealer activities and being primary owners of the securities received as a result of innovation;

- the income reflected in Item 1 of article 3 of the Federal Law of June 6, 2005 No. 58-FZ "About modification of part the second the Tax Code of the Russian Federation and some other legal acts of the Russian Federation for taxes and fees" (The Russian Federation Code, 2005, No. 24, Art. 2312; 2014, No. 26, the Art. 3373) (further - the Federal Law No. 58-FZ);

- the income from equity in other organizations, and also 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, the tax on which is withheld by the tax agent (source of payment of the income) at the rates according to article 284 of the Code (Liszt 03).

Stipulated in Item 4 articles 2 of the Law of the Russian Federation No. 2116-1 the procedure for determination of tax base on the bonds received in case of innovation of government securities (OVGVZ) is applied by primary owners of the specified bonds before complete disposal of these bonds from balance of the organizations (article 2 of the Federal Law No. 110-FZ).

 

Calculation of the amount of positive balance of the exchange differences which arose from receipt date of foreign currency into the account of the organization and before acceptance date of OVGVZ of series III, IV, V to financial accounting, in the share having on the realized (disposed) government securities (for primary owners)

                                                                              (rub)

Indicators

Code of line

Specific weight

According to the taxpayer

Gross profit - total (the amount of lines with 020 on 060)

010

100%


The profit reflected on line 060 of Sheet 02

020



The profit reflected on line 040 of Sheet 05

030



The profit reflected on line 330 of Sheet 06

040



The profit reflected on line 350 of Sheet 06

050



The profit reflected on line 390 of Sheet 06

060



Amount of positive balance of exchange differences, in total

070

x


including:

the amount of positive balance of exchange differences falling to profit share on line 020 (line 070 of Liszt 02)

080

x


the amount of positive balance of exchange differences falling to profit share on line 030 (line 050 of Liszt 05)

090

x


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