Good afternoon. LLC (not the largest) on the classics opened a separate subdivision without a r\account and a separate balance sheet. Do I understand correctly that we are obliged to report on income tax to the IFTS at the location of the separate subdivision and to the IFTS at the location of the head unit? from the head unit to both IFTS. Or is it possible to write an application to the IFTS in order to report only to the IFTS of the head?
An organization can apply a centralized procedure for paying income tax (pay the regional part only through one division, including through the head office and submit a declaration there) only if the separate divisions are located in one region of the Russian Federation. On the transition to a centralized tax payment procedure, see the recommendations of the Glavbukh System.
If the head office and a separate subdivision are located in different constituent entities of the Russian Federation, then you need to pay tax and submit declarations to each IFTS.
The rationale for this position is contained in the materials of the recommendations of the System Glavbukh
For organizations that have separate subdivisions, a special procedure for paying income tax is provided.
Distribution of income tax between divisions
Part of the income tax directed to federal budget, list in full at the location of the head office of the organization (clause 1 of article 288 of the Tax Code of the Russian Federation). And part of the income tax directed to regional budget, must be distributed between the head office of the organization and its separate divisions(clause 2, article 288 of the Tax Code of the Russian Federation). It is necessary to distribute the tax regardless of whether separate divisions have income (expenses) that are taken into account when calculating income tax, or not (letter of the Ministry of Finance of Russia dated October 10, 2011 No. 03-03-06 / 1/640). *
Several departments in one subject
If an organization has several separate divisions located in one subject of the Russian Federation, then the regional part of income tax can be transferred through one of them. The organization can choose the unit that is most convenient for it (for example, the one that has a current account). It can also become the head office of the organization.*
To pay the regional part of income tax through one responsible separate division, in tax office submit a written notice to the place of its registration. And send a copy of it to the tax office at the place of registration of the head office of the organization. An exception is the case when the head office of the organization itself acts as a responsible separate subdivision. Then it is enough to notify the inspection at the place of its registration (it is not necessary to provide a copy of the notification there). *
In addition, about decision also inform the tax inspectorates in which those separate divisions are registered, through which it is not planned to pay tax. You can create notifications:*
In any form (indicating full name organization, its TIN and KPP, the full name of the separate subdivisions, the address of their location and the KPP, the names and codes of the constituent entities of the Russian Federation on the territory of which the separate subdivisions are located, and the reasons for submitting the notification);
according to the forms recommended in Appendix 1 (for notifying inspections at the place of registration of the responsible separate subdivision) and Appendix 2 (for notifying inspections at the place of registration of other separate divisions of the organization) to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ShS-6-3 / 986.
Inspections must be notified no later than December 31 of the year preceding the tax period in which the organization switches to centralized payment of the regional part of income tax.*
This procedure is provided for in paragraph 2 of Article 288 tax code Russian Federation and clarified by the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ShS-6-3 / 986.
In addition, the tax inspectorate must be notified of any changes related to the tax payment procedure, and of a change in the number of separate divisions located in one subject of the Russian Federation. For this, you can also use notifications in any form or in the forms recommended by the Federal Tax Service of Russia in a letter dated December 30, 2008 No. ShS-6-3 / 986.
If during the tax period an organization liquidates a responsible separate subdivision or creates new separate subdivisions, then these circumstances do not entail the termination of the centralized payment of income tax to the regional budget.
Upon liquidation of a responsible stand-alone unit, the entity may choose another responsible stand-alone unit and notify of this choice:
Tax Inspectorate at the location of the new responsible separate subdivision (the notification form is recommended in Appendix 1 to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ShS-6-3 / 986);
tax inspectorate at the location of the head office (for this you can use a copy of the notice drawn up in accordance with Appendix 1 to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ShS-6-3 / 986);
tax inspectorates at the location of separate subdivisions for which tax will be paid to the regional budget through a new responsible separate subdivision (the notification form is recommended in Appendix 2 to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3 / 986).
Send notifications to the tax office within 10 days after the end of the reporting period in which the responsible separate subdivision was liquidated (created).
Such rules are established by paragraph 2 of Article 288 of the Tax Code of the Russian Federation and explained by the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ШС-6-3/986.
If during the year the organization creates new separate divisions, then it has the right to decide on the centralized payment of income tax for these divisions. Including the decision on the centralized payment of the regional part of the tax through one of the newly created divisions. Appropriate additions must be made to the accounting policy for tax purposes. It is possible to apply the centralized procedure for paying tax to the regional budget starting from the reporting period in which new separate divisions are created. Such explanations are given in the letter of the Federal Tax Service of Russia dated August 10, 2006 No. 02-4-12/49.
The procedure for notifying inspections when the number of divisions of the organization changes in this and other cases is described in detail in Appendix 3 to the letter of the Federal Tax Service of Russia dated December 30, 2008 No. ShS-6-3 / 986.
In the following tax periods, the organization can either retain the centralized procedure for paying tax to the regional budget, or refuse it. In the first case, it is not necessary to send repeated notifications to the tax office. In the second case, this must be done.
If the organization has decided to pay tax through one of the divisions, then determine the part of the income tax that must be transferred at its location based on the aggregate indicators of all divisions located in this subject of the Russian Federation. At the same time, income tax (advance payments) in the part attributable to the head office should be paid separately from other separate divisions. In this case, it is necessary to submit reports to the inspection at the place of registration of the responsible unit and the head office of the organization. An exception is provided for the case when income tax is paid centrally at the location of the organization. Then you can transfer the regional part of income tax (advance payments) and submit reports only through the head office.*
This procedure for paying tax and filing reports follows from the provisions of paragraphs 2 and 3 of Article 288 of the Tax Code of the Russian Federation, as well as letters from the Ministry of Finance of Russia dated March 12, 2009 No. 03-03-06 / 1/130 and the Federal Tax Service of Russia dated December 30, 2008. No. ШС-6-3/986.
Organizations that have separate subdivisions abroad must transfer the entire amount of income tax at the location of the head offices (clause 4 of article 311 of the Tax Code of the Russian Federation).
For more information on the terms and procedure for paying income tax (advance payments) and filing reports for separate divisions, see: *
In what order should income tax be transferred to the budget;
How to draw up and submit an income tax return if the organization has separate divisions.
The form (electronic format) of the income tax return, as well as the procedure for filling it out, were approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174.
Where to submit declarations
If the organization has separate subdivisions, then the income tax return must be submitted both at the location of the head office and at the location of each separate subdivision. * Such requirements are established by paragraph 1 of Article 289 of the Tax Code of the Russian Federation.
Exceptions to this rule are:
Separate divisions of the largest taxpayers. According to them, submit a declaration to the tax office in which the organization is registered as the largest taxpayer (paragraph 3, clause 1, article 289 of the Tax Code of the Russian Federation);
separate subdivisions outside Russia. According to them, submit a declaration to the head office of the organization (clause 4, article 311 of the Tax Code of the Russian Federation).
For a group of separate subdivisions that are located in one subject of the Russian Federation, an organization can centrally pay income tax to the regional budget. This can be done either through one of these units (the responsible unit), or through the head office of the organization (if it is located in the same region). If during the tax period the responsible separate subdivision is closed (liquidated), this does not lead to the termination of tax payment to the budget of the given region. The payment of the tax must be continued at the location of the newly selected responsible unit.* This procedure is provided for by paragraph 2 of clause 2 of Article 288 of the Tax Code of the Russian Federation and is explained in the letters of the Federal Tax Service of Russia dated November 18, 2011 No. ED-4-3 / 19308, dated December 30, 2008 No. ШС-6-3/986. For more information, see How to pay income tax to separate divisions of an organization.
If the organization applies a centralized payment procedure, tax return for a group of separate subdivisions, hand it over at the location of the subdivision (head office) through which the organization pays income tax to the regional budget. It is not necessary to submit declarations at the location of separate subdivisions through which tax is not paid (letters of the Ministry of Finance of Russia dated November 24, 2005 No. 03-03-02 / 132, the Federal Tax Service of Russia dated June 30, 2006 No. GV-6-02 / 664).*
If the average number of employees of the organization for the past year exceeds 100 people, income tax returns must be submitted to in electronic format both at the location of the head office and at the location of separate subdivisions (letter of the Ministry of Finance of Russia dated August 9, 2011 No. 03-03-06/1/464).
Composition of reporting
In the composition of the declaration, which is submitted at the location of the head office, include all the necessary sheets, as well as appendices 5 to sheet 02, completed both for the whole organization and for all separate divisions (groups of divisions) through which the tax is paid (clause 1.4 Procedure approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174).
In the declaration filed at the location of the separate subdivision, include the title page, subsections 1.1 and 1.2 (if the organization transfers monthly advance payments), as well as Appendix 5 to sheet 02, filled out according to the separate subdivision (clause 1.4 of the Procedure approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174).
Elena Popova, State Counselor tax service RF I rank
Ivantsov I. V., tax consultant
If the enterprise has divisions in different regions, then part of the income tax directed to the budgets of the subjects of the Russian Federation should be distributed between the head office and branches. An analysis of the current legislation, explanations of financiers and our article will help to do this competently.
General calculation rules
First, determine the amount of profit in the whole organization. Then income tax is calculated to the federal and regional budgets (at the appropriate rates).
Part of the income tax sent to the federal budget is fully transferred at the location of the head office (clause 1, article 288 of the Tax Code of the Russian Federation). And that part of the tax that goes to the budgets of the constituent entities of the Russian Federation must be distributed between the head office and separate subdivisions. The basis is paragraph 2 of Article 288 of the Tax Code of the Russian Federation.
Accordingly, the amount of income tax that must be transferred at the location of the branch (representative office) is calculated as follows:
– tax base(profit as a whole for the organization) is multiplied by the share of profit attributable to;
- the result obtained is multiplied by the income tax rate that is established in the corresponding region.
In turn, the share of profit attributable to a separate division is calculated by following formula:
DP \u003d (HC1 + HC2): 2,
Where DP- the share of profit attributable to a separate division; SW1– specific gravity average headcount branch employees; HC2- the share of the residual value of depreciable property (related to fixed assets) of the unit.
REAL ESTATE IS NOT A BRANCH YET
In practice, the following situation is possible: real estate the company is located in another region, it is rented out, but the employees of the organization are not located there. In this case, it is not necessary to transfer income tax at the location of such an object. The fact is that tax registration in connection with the presence of real estate does not always entail the creation of a separate division. A necessary sign of a branch (representative office) is the presence of jobs for company specialists (and in this case they are absent). The basis is Article 11 of the Tax Code of the Russian Federation.
Average number of employees
The share of the average number of employees of the unit is calculated as follows: the average number of employees of the branch (representative office) for reporting period divided by the same indicator for the organization as a whole for the same period.
In the letter of the Ministry of Finance of Russia dated September 25, 2009 No. 03-03-06 / 2/181, officials indicated the following.
When calculating the profit share of branches, it is necessary to apply the methodology for calculating the average number of employees set out in the Guidelines for filling out the form of federal statistical observation No. 1-T *.
Namely, to calculate the average number of personnel for the reporting period, they add up similar indicators for each month of this period and divide the result by the number of months in this period.
- as of January 1, 2010 - 1,300,000 rubles. in general for the organization, of which 800,000 rubles. - in the head office, 500,000 rubles. - for a separate division;
- as of February 1, 2010 - 1,400,000 rubles. in general for the organization, of which 1,000,000 rubles. - in the head office, 400,000 rubles. - for a separate division;
- as of March 1, 2010 - 1,360,000 rubles. in general for the organization, of which 980,000 rubles. - in the head office, 380,000 rubles. - for a separate division;
- as of April 1, 2010 - 1,340,000 rubles. in general for the organization, of which 970,000 rubles. - in the head office, 370,000 rubles. - in a separate division.
The average residual value of fixed assets of a separate division of Progress CJSC, which is located in Samara, for the 1st quarter of 2010 is as follows:
(500,000 rubles + 400,000 rubles + 380,000 rubles + 370,000 rubles) / 4 months = 412,500 rubles.
The average residual value of fixed assets for the organization as a whole for the 1st quarter of 2010 is:
(1,300,000 rubles + 1,400,000 rubles + 1,360,000 rubles + 1,340,000 rubles) /4 months = 1,350,000 rubles.
The share of the residual value of fixed assets of a separate division in the 1st quarter of 2010 amounted to:
(412,500 rubles: 1,350,000 rubles) x 100 = 30.56%.
The accountant of CJSC Progress calculated the profit share of the branch as follows:
(30,56% + 20,79%) : 2 = 25,68%.
Suppose that the profit of the printing house as a whole for the organization for the first quarter of 2010 amounted to 2,280,000 rubles.
Reduced rate income tax on the types of activities carried out by the organization is not provided for by the regional legislation of Samara.
The part of the profit attributable to a separate division was:
RUB 2,280,000 x 25.68% = 585,504 rubles.
Accordingly, the part of the profit attributable to the head office of the organization is as follows:
RUB 2,280,000 - 585,504 rubles. = 1,694,496 rubles.
The amount of income tax credited to the regional budget at the location of a separate subdivision is equal to:
RUB 585,504 x 18% \u003d 105,390.72 rubles.
Thus, the amount of income tax credited to the regional budget at the location of the head office of the organization amounted to:
RUB 1,694,496 x 18% = 305,009.28 rubles.
BRANCHES ARE LOCATED IN THE SAME REGION
If an enterprise has several separate divisions located in one subject of the Russian Federation, then the regional part of the income tax can be transferred centrally - through one of the branches. The company has the right to choose it independently. The basis is paragraph 2 of Article 288 of the Tax Code of the Russian Federation. Having decided to pay tax through one of the divisions, the regional part of the income tax is determined by the aggregate indicators of all branches located in this subject of the Russian Federation.
The general rule is that income tax on separate divisions in 2018 is paid depending on how these divisions are located geographically. Consider how the distribution of income tax between separate divisions and its transfer to the treasury.
General procedure for calculating income tax for separate divisions
If the payer conducts business through separate subdivisions (hereinafter - OP), income tax must be calculated taking into account the provisions of Article 288 of the Tax Code of the Russian Federation.
The share of the tax going to the general federal budget is in any case transferred at the location of the head enterprise (hereinafter - SE). The presence or absence of OP does not affect the "federal" income tax.
As for the profit tax of a separate subdivision to be credited to the budgets of the constituent entities of the Russian Federation, it is determined based on the tax base of each OP. This indicator is calculated as the share of OP in the profit of the entire company.
The following indicators are used to distribute income tax to separate divisions:
- Average headcount/labor costs.
- Residual value of fixed assets.
The option of the “labor” indicator - the number or payroll - the taxpayer chooses himself and fixes in accounting policy. The selected option should not change during the tax period (clause 2, article 288 of the Tax Code of the Russian Federation).
For each EP, the arithmetic average of the share of these two indicators for the tax (billing) period is determined in comparison with the company as a whole. This coefficient will serve to determine the share of regional income tax payable to these OPs.
If an enterprise has an EP located abroad, and they pay taxes there, then in order to eliminate double taxation when calculating the income tax of a separate subdivision, the provisions of Art. 311 of the Tax Code of the Russian Federation.
Features of accounting for indicators for the distribution of the tax base
The average number of employees should be determined in accordance with the rules of statistical accounting. This is the order of Rosstat dated October 26, 2017 No. 772.
The amount of labor costs is determined by the rules tax accounting, that is, on the basis of Art. 255 of the Tax Code of the Russian Federation. This option is advisable for companies with a seasonal work cycle.
The residual value of fixed assets is generally determined according to tax accounting data. Organizations using the non-linear depreciation method have the right to use data for its calculation accounting(clause 2, article 288 of the Tax Code of the Russian Federation).
Now we will show an example of calculating income tax for a separate division.
Alfa LLC, located in St. Petersburg, has a separate subdivision in the Novgorod region. The enterprise chose the average headcount as the "labor" component of the income tax distribution base.
The profit for the company as a whole for the 1st quarter of 2018 amounted to 1 million 500 thousand rubles. Average headcount for the period: for the company - 280 people, including for the branch - 56 people. Residual value of fixed assets: total - 5 million 300 thousand rubles, including for the branch - 530 thousand rubles.
Determine the profit attributable to the branch. Its specific gravity will be:
K \u003d (56 / 280 + 530 / 5300) / 2 \u003d (20% + 10%) / 2 \u003d 15%
The profit of the branch will be equal to:
P f \u003d 1500 × 15% \u003d 225 thousand rubles.
Income tax will be paid in the following order:
- to the federal budget: 1500 × 3% = 45 thousand rubles;
- to the budget of St. Petersburg: (1500 - 225) × 17% = 216.75 thousand rubles;
- to the budget of the Novgorod region: 225 × 17% = 28.25 thousand rubles.
If the company has several divisions in the same region
If an enterprise has several EPs in the territory of one constituent entity of the Russian Federation, then it may not distribute the tax base between them (paragraph 2, clause 2, article 288 of the Tax Code of the Russian Federation). The share in the tax base of the company is determined by the entire set of EPs located in the same region. The taxpayer independently chooses the OP through which the tax will be paid. You can also use the standard scheme, when the share of income tax for a separate subdivision is determined separately for each of them.
It is also possible to pay the entire "regional" tax through the SOE, if it is located in the same subject of the Russian Federation. The selected option must be fixed in the accounting policy and reported to the tax authorities no later than December 31 of the year preceding the payment period. In case of changes in the payment regulations due to the creation of new or liquidation of existing EPs, the organization must inform the tax authorities about this within 10 days after the end of the reporting period.
Features of paying tax when closing a unit
Please note that income tax upon closing a separate division depends on whether it acted as a tax payer or was one of several EPs in the region, the tax for which was paid through another branch.
So, if the SP was a taxpayer, in this case, corrected income tax returns for the separate division and SOE should be submitted for the period preceding the closing period. In the report, you need to exclude advance payments for those payment dates when the unit will no longer work. Since the total amount of advance payments for the enterprise should not change, they should be added to the advances of the SOE (letter of the Ministry of Finance of Russia dated February 24, 2009 No. 03-03-06/1/82).
In periods after the closure of the division, the distribution of the tax base is carried out without taking into account the base for the closed branch. If, by the end of the tax period, the tax base has decreased (or even a loss has been received), then an overpayment of advance payments to the regional budget at the location of the closed OP may result. In this case, the overpayment amount can be set off or returned on a general basis in accordance with Art. 78 of the Tax Code of the Russian Federation.
If a separate subdivision was closed, for which income tax was not paid separately, then there is no need to submit an updated declaration, the tax continues to be paid by the responsible OP of the region. In the following reporting periods, the indicators of the closed OP are also not taken into account when distributing the profit base.
In the future, until the end of the tax period, income tax returns of a closed separate subdivision are submitted at the place of registration of the parent company (clause 2.7 of Appendix No. 2 to the order of the Federal Tax Service of October 19, 2016 No. ММВ-7-3 / 572).
Conclusion
Thus, the calculation of the income tax of a separate division in 2018 is carried out on the basis of the distribution of the profit of the entire company between its parts. The basis for the distribution are indicators of the number (wage fund) and the residual value of fixed assets.
The peculiarity of paying income tax in the presence of separate subdivisions is that the tax must be distributed between the federal and regional budgets in whose territory the subdivisions are located.
Recall that from January 1, 2017, income tax calculated at a rate of 3% is credited to the federal budget, and at a rate of 17% - to the regional budgets of the constituent entities of the Russian Federation (clause 1, article 284 of the Tax Code of the Russian Federation).
At the location of the head unit of the organization (SE), income tax is always paid (clauses 1, 2 of article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 1, 2016 No. 03-07-11 / 4411):
- to the federal budget;
- to the regional budget in the part attributable to the SOE.
If the EP and the organization are located in the same constituent entity of the Russian Federation, the EP tax can be paid at the location of the SE (letters of the Ministry of Finance of Russia dated November 25, 2011 No. 03-03-06 / 1/781, dated July 9, 2012 No. 03-03 -06/1/333).
When there are several EPs in one subject of the Russian Federation, it is possible to pay tax to the regional budget both at the location of each of them, and at the location of the responsible separate subdivision for all EPs located in this region of the Russian Federation (letters of the Ministry of Finance of Russia dated February 18, 2016 No. No. 03-03-06/1/9188, dated July 9, 2012 No. 03-03-06/1/333).
When paying tax through a responsible OP or through a GP (centralized tax payment), the entire amount of tax is transferred to the budget of a constituent entity of the Russian Federation in one payment.
You can switch to centralized tax payment only from the beginning of the year. According to paragraph 2 of Art. 288 of the Tax Code of the Russian Federation, if the organization chooses this method of paying tax, then it should be indicated in the accounting policy and notify the tax authorities before December 31 of the year preceding the transition (see table).
The procedure for notifying tax authorities about the transition to centralized payment of income tax |
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Situation | Notification Form | Which IFTS to submit (Appendix No. 3 to the letter of the Federal Tax Service of Russia dated December 30, 08 No. ShS-6-3 / 986) |
| Transition to payment of tax at the place of registration of SOEs for EPs located in the same subject of the Russian Federation | Notice #1 | IFTS at the place of registration of the state enterprise |
| Notice #2 | IFTS at the place of registration of the EP | |
| Transition to payment of tax at the place of registration of the responsible EP for all EPs located in the same constituent entity of the Russian Federation | Notice #1 | IFTS at the place of registration of the responsible EP |
| Copy of notice No. 1 | IFTS at the place of registration of the state enterprise | |
| Notice #2 | IFTS at the place of registration of the EP, through which you will not pay tax | |
In order to pay tax through the responsible SP or through the SOE for a new SP, you must notify the tax authorities within 10 working days after the end of the reporting period in which it was created:
- if in the region where the OP was created, there used to be only a GP or only one OP, notifications should be sent in the order indicated;
- if in the region where the EP was created, the tax is already paid centrally, then notification No. 2 should be submitted to the Federal Tax Service at the place of registration of the responsible OP (GP) and the IFTS at the place of registration of the new OP.
Calculation of the profit share and income tax for a separate division
To calculate income tax, the Tax Code of the Russian Federation introduced special rules for determining the tax base for separate divisions and the parent organization.The tax base of a unit is determined based on its share of profit in the base for the entire organization as a whole (paragraph 1, clause 2, article 288 of the Tax Code of the Russian Federation).
At the same time, the following indicators are used to calculate the division's profit share:
- labor indicator (average number of employees or the amount of labor costs);
- residual value of depreciable property.
1. Which of the two indicators will be used for the calculation is selected:
- the average number of employees of the EP;
- or labor costs of the OP.
If the average number of employees is used for calculation, then the share of the average number of employees of the EP for the reporting (tax) period should be determined using the formula:
The share of the average number of employees of the OP = The average number of employees of the OP / The average number of employees of the entire organization X 100%.
It should be noted that, according to financiers, the indicator of the average number of employees of the EP is determined based on the indicators of the average number of employees, determined on the basis of actual location their work activities.
The place of actual implementation of activities is determined on the basis of the following primary documents:
- orders (instructions) on hiring, transferring an employee to another job, granting leave, termination (termination) of an employment contract with an employee (dismissal);
- employee's personal card; timesheet and payroll and timesheet;
- payroll.
2. If the calculation uses the cost of remuneration of the OP, then it is necessary to determine the share of the cost of remuneration of the OP for the reporting (tax) period according to the formula:
Labor costs of the EP according to tax accounting data / Labor costs of the entire organization according to tax accounting data Х 100%.
In this case, the composition of labor costs is most logically determined in accordance with Art. 255 of the Tax Code of the Russian Federation.
3. The share of the residual value of depreciable fixed assets used by the EP for the reporting (tax) period is determined according to the formula (clause 1 of article 257, clause 3 of article 256, clause 2 of article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 06.10.10 No. 03-03-06/1/633):
Average cost of depreciable fixed assets used by OP/Average cost of depreciable fixed assets of the entire organization X 100%.
The average cost of fixed assets, both a separate division and the organization as a whole, is calculated according to tax accounting data (clause 4 of article 376 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 10.04.13 No. 03-03-06 / 1/11824) as follows manner.
The average cost of fixed assets for the reporting period is calculated by the formula:
(Residual value of fixed assets on January 1 + ... + Residual value of fixed assets on the 1st last month of the reporting period + Residual value of fixed assets on the 1st day of the month following the reporting period) / (Number of months in the reporting period +1 (4, 7 or 10)).
Average OS cost per taxable period(year) is calculated by the formula:
(Residual value of fixed assets as of January 1 + … + Residual value of fixed assets as of December 1 + Residual value of fixed assets as of December 31) / 13.
If the EP was created during the year, then the residual value of the fixed assets of this EP is calculated according to the same formulas, and for the months when the EP has not yet been created, the residual value of its fixed assets in the calculation is assumed to be zero (letter of the Ministry of Finance of Russia dated July 6, 2005 No. No. 03-03-02/16).
4. We determine the profit share of the OP for the reporting (tax) period according to the formula (clause 2 of article 288 of the Tax Code of the Russian Federation):
The share of profits of the OP (line 040 of Appendix No. 5 to Sheet 02) \u003d (The share of the average number of employees of the OP (or the Share of labor costs of the OP) + The share of the residual value of depreciable fixed assets used by the OP) / 2.
The amount of income tax on OP (line 070 of Appendix No. 5 to Sheet 02) = Profit for the whole organization (line 030 of Appendix No. 5 to Sheet 02) X Profit share of the OP (line 040 of Appendix No. 5 to Sheet 02) X Regional rate ( line 060 of Appendix No. 5 to Sheet 02).
At the same time, profit on OP (Profit as a whole for the organization X Share of profit of OP) is indicated on line 050 of Appendix No. 5 to Sheet 02.
6. After that, monthly advance payments for the next quarter are calculated according to the formula (clause 10.8 of the Procedure for filling out the declaration approved by order of the Federal Tax Service of Russia dated 10/19/16 No. ММВ-7-3 / [email protected](hereinafter - the Procedure for filling out the declaration), letter of the Federal Tax Service of Russia dated 13.10.11 No. ED-4-3 / 16970):
The amount of the monthly advance payment of the OP in the quarter following the reporting period (lines 220, 230, 240 of subsection 1.2 of Section 1 for the OP) = The amount of the monthly advance payment to the budget of the constituent entities of the Russian Federation as a whole for the organization in the quarter following the reporting period (line 310 of the Sheet 02) X Profit share of the OP for the reporting period (line 040 of Appendix No. 5 to Sheet 02).
Example
The organization, located in Moscow, has two separate divisions, conditionally OP 1 and OP 2.
The organization uses “labor costs” as a labor indicator when calculating the profit share. Let's assume that according to the results of the 1st quarter. In 2017, the tax base for income tax for the whole organization amounted to 200,000 rubles.
Labor costs according to tax accounting data amounted to:
for the organization as a whole - 200,000 rubles. at the head office - 100,000 rubles. for OP 1 - 40,000 rubles; for OP 2 - 60,000 rubles. Average residual value of depreciable property as of April 1, 2017:
for the organization as a whole - 800,000 rubles. at the head office - 400,000 rubles. for OP 1 - 200,000 rubles; for OP 2 - 200,000 rubles.
Let's distribute the tax base of the organization for the 1st quarter of 2017 between the head office and its separate divisions.
To do this, we define:
share of labor costs for:
head office: 100,000 rubles. : 200 000 rub. x 100% = 50%; OP 1: 40,000 rubles. : 200 000 rub. x 100% = 20%; OP 2: 60,000 rubles. : 200 000 rub. x 100% = 30%; share of residual value by:
head office: 400,000 rubles. : 800 000 rub. x 100% = 50%; OP 1: 200,000 rubles. : 800 000 rub. x 100% = 25%; OP 2: 200,000 rubles. : 800 000 rub. = 25%; profit share by:
head office: (50% + 50%) : 2 = 50%; OP 1: (20% + 25%) : 2 = 22.5%; OP 2: (30% + 25%) : 2 = 27.5%; tax base for I quarter. 2017
at the head office: 200,000 rubles. x 50% = 100,000 rubles; for OP 1: 200,000 rubles. x 22.5% = 45,000 rubles; for OP 2: 200,000 rubles. x 27.5% = 55,000 rubles.
The procedure for filling out and submitting an income tax return if there is a OP
If an organization has an EP through which it pays income tax, then it should (Procedure for filling out a declaration, letter of the Ministry of Finance of Russia dated February 1, 2016 No. 03-07-11 / 4411):1) fill out separate declarations for each such EP and submit them to the Federal Tax Service at the place of registration of the OP;
2) fill out a declaration for the head unit of the organization (GP), i.e. for the organization as a whole.
Features of filling out a declaration for the organization as a whole
for each OP through which the organization pays income tax; for the organization as a whole, excluding OP.
2. In lines 140 and 160 of Sheet 02, dashes must be put.
3. In line 200 of Sheet 02, you must indicate the sum of the indicators of lines 070 of all applications No. 5 to Sheet 02.
Therefore, you can complete Sheet 02 only after filling out all applications No. 5. At the same time, filling out applications No. 5 requires the data specified in Sheet 02.
Thus, Sheet 02 and Annexes No. 5 to Sheet 02 are formed in parallel.
4. In subsections 1.1 and 1.2 of Sec. 1 indicates data only on those advance payments to the regional budget that are payable at the location of the SOE.
These data should also be taken from Appendix No. 5 on GP. In particular:
in lines 070 and 080 of subsection 1.1 of sect. 1 data is transferred from lines 100 and 110 of Appendix 5 to Sheet 02; in lines 220-240 of subsection 1.2, 1/3 of the value indicated in line 120 of Appendix No. 5 to Sheet 02 is indicated.
The procedure for filling out Appendix No. 5 to Sheet 02
This application should include:
1) in line 030 - data from line 120 of Sheet 02;
2) in line 040 - the profit share of the OP (group of OP or GP), for which Appendix No. 5 of Sheet 02 is drawn up;
3) in line 050 - the product of the indicators of lines 030 and 040 of Appendix No. 5 of Sheet 02;
4) in line 060 - the rate at which the OP (GP) pays tax to the regional budget;
5) in line 070 - the product of the indicators of lines 050 and 060 of Appendix No. 5 of Sheet 02;
6) in line 080 (the sum of lines 080 of all applications No. 5 to Sheet 02 must be equal to the indicator of line 230 of Sheet 02):
if the organization pays quarterly advance payments and monthly payments during the quarter - the sum of lines 070 and 120 of Appendix No. 5 to Sheet 02 of the declaration for the previous reporting period. In the declaration for the 1st quarter, in line 080, the data from line 121 of Appendix No. 5 to Sheet 02 of the declaration for 9 months of 2016 are transferred; if the organization pays only quarterly advance payments or monthly payments based on actual profit - data from line 070 of Appendix No. 5 to Sheet 02 of the declaration for the previous reporting period.
The declaration for the first reporting period shall contain dashes;
7) in line 100 - the difference between lines 070 and 080. If the result is zero or less than zero, a dash is put;
8) in line 110 - the difference between lines 080 and 070. If the result is zero or less than zero, a dash is put;
9) on line 120:
if the organization pays quarterly advance payments and monthly payments during the quarter - the product of line 310 of Sheet 02 and line 040 of the completed Appendix No. 5 to Sheet 02. A dash is put in the declaration for the year; if the organization pays only quarterly advance payments or monthly payments based on actual profit, a dash is put;
10) on line 121:
if the organization pays quarterly advance payments and monthly payments during the quarter - data from line 120 of the completed Appendix No. 5 to Sheet 02. Line 121 is filled out only when drawing up a declaration for 9 months. In declarations for other periods, a dash is put in this line; if the organization pays only quarterly advance payments or monthly payments based on actual profit, a dash is put.
The procedure for filling out the declaration for the EP
The OP declaration consists of:title page; one Appendix No. 5 to Sheet 02; subsections 1.1 and 1.2 sec. 1. Appendix No. 5 to Sheet 02 for each EP has already been formed when drawing up the declaration for the organization.
AT title page are indicated:
in the field "checkpoint" - checkpoint OP; in the "Represented in tax authority(code)" - the code of the IFTS at the location of the EP, to which the declaration is submitted; in the field "At the location (accounting) (code)" - 220; in the field "organization / separate subdivision" - the full name of the EP.
In subsection 1.1 of sect. 1 are indicated:
in lines 040 and 050 - dashes; in line 070 - data from line 100 of Appendix No. 5 to Sheet 02; in line 080 - data from line 110 of Appendix No. 5 to Sheet 02.
Subsection 1.2 Sec. 1 is needed only by those organizations that pay quarterly upfront and monthly payments during the quarter.
When filling out this subsection, indicate (clause 4.3.2 of the Procedure for filling out the declaration):
in lines 120-140 - dashes; in lines 220-240 - 1/3 of the amount reflected in line 120 of Appendix No. 5 to Sheet 02.
In the declaration for the year, subsection 1.2 sect. 1 is not enabled.
If an organization has an EP, but it pays income tax for them to the IFTS at the place of registration of the SE, then for such OP it is not necessary: to submit separate declarations; fill out attachments No. 5 to Sheet 02.
