In section. 1 contains information about the amounts of tax payable to the budget (return

from the budget), according to the taxpayer, and includes indicators of tax amounts accrued to

pay (surcharge, return) to the budget, according to the taxpayer, broken down by codes

budget classification and OKATO codes, taking into account the specifics of calculating and paying tax on

profit of organizations.

Section 1 consists of three subsections:

1.1 - for organizations paying advance payments and income tax;

1.2 - for organizations paying monthly advance payments;

1.3 - for organizations paying income tax from interest in the form of interest, as well as

dividends.

The accuracy of the data specified in these subsections is confirmed by signatures.

head or authorized representative of the taxpayer (earlier section

signed by the head and chief accountant of the organization).

Note! Data in subsection 1.1 in terms of the budgets of the subjects of the Russian

Federations are indicated only in the amounts due to the divisions for which

the declaration is presented.

Subsection 1.2 section. 1 fill taxpayers who have a duty to pay

monthly advance payments.

Recall that they include organizations that have for the previous four quarters

revenues from the implementation defined in accordance with Art. 249 of the Tax Code of the Russian Federation, exceeded on average 3

million rubles. For each quarter.

On an organization that has partitioned divisions in the declaration,

submitted to the tax authority at the place of accounting of the organization itself, in subsection 1.1 section. one

payments to the budget of the subject Russian Federation and B. local budget, and in subsection 1.2 section.

1 - the budget of the constituent entity of the Russian Federation is indicated in the amounts related to the organization,

excluding payments included in it separate divisions.

The corresponding explanation is given in the letter of the Ministry of Finance of Russia of July 25, 2006 No. 03-03

Organizations that have separate divisions, the amount of advance payments and tax

for profit to surcharge or to a decrease in the budgets of the constituent entities of the Russian Federation at the place

finding these separate divisions (responsible separate divisions) and

its location indicates in Appendices N 5 to List 02 and data of strings 100 (to surcharge)

and 110 (to reduction) of these applications are reflected according to strings 070 and 080

subsection 1.1 section. one.

In the Declaration submitted to the Tax Authority at the location of a separate

divisions (responsible separable division), in subsection 1.1 section. 1 plates

to the budget of the constituent entity of the Russian Federation and to the local budget, and in subsection 1.2 section. 1 - B.

the budget of the subject of the Russian Federation is indicated in the amounts relating to this

a separate division (a group of separate divisions on

territory of one subject of the Russian Federation).

In subsection 1.3 section.

1 combined four types of payment, in connection with which every kind

coded by numbers "1", "2", "3" or "4" on line 010.

For Tax Agent:

"1" - for organizations paying tax on income in the form of dividends

(income OT participation In other organizations created in the territory of the Russian

Federation). The data is taken from section. And sheet 03.

If the number of date of payment of dividends exceeds the number of corresponding rows

pages subsection 1.3 section. one;

"2" - for organizations paying tax on income in the form of interest

state and municipal securities, income in the form of interest

also on income in the form of interest on bonds with a mortgage coating, issued to 1

january 2007, and income founders trust management Mortgage coating,

obtained on the basis of acquiring mortgage certificates of participation issued 216

(The source of payment of income). The data is taken from section. B sheet 03.

In case the organization has a duty on payment of income tax with two types

revenues named in section. Used sheet 03, as part of the declaration seems

For taxpayer:

"3" - for organizations, independently paying income tax from income in the form

interest obtained (accrued) on state and municipal securities,

income in the form of interest on municipal securities issued for no less

The sum of the indicators of rows 040, 060, 080, 100, 120 must match the amount of indicators

rows 080 sheet 04 for types of payments "1" and "2" on line 002 (string 040 + string 060 + string

080 + Row 100 + Row 120) \u003d (line 080 sheet 04 with a type of payment "1" on line 002 + string

080 sheet 04 overlooking the payment "1" on line 002);

"4" - for organizations paying tax on income in the form of dividends

(income from equity participation in foreign organizations). The type of income "4" is used

line 002 sheet 04.

In case the organization has a duty to pay for income tax with several

the types of income named in Sheet 04 are presented in the declaration.

the corresponding number of pages subsection 1.3 sect. one.

Section 1 of the tax amount payable (surcharge) to the budget / return from the budget according to the taxpayer

In this section, the taxpayer fills in terms of tax amounts payable to the budget for each code of the budget classification and the code of the All-Russian classifier of administrative-territorial division (OKATO).

The budget classification codes are chosen by the taxpayer in accordance with the received type of income and tax rate.

The code of the budget classification 1010201 is the tax on the income of individuals obtained in the form of dividends from equity participation in the activities of organizations taxed at a rate of 6%.

The code of the budget classification 1010202 is the tax on income of individuals (with respect to income taxable at a rate of 13%, with the exception of income of individuals carrying out entrepreneurial activities without education legal entity).

Code of the budget classification 1010203 - income tax received by individuals who are not tax residents Russian Federation taxable at a rate of 30%.

The code of the budget classification 1010204 is the income tax received by individuals in the form of winnings and prizes for advertising purposes, material Profit by borrowed funds and interest income on deposits in banks, taxable at a rate of 35%.

The code of the budget classification 1010205 is the tax on the income of individuals from the implementation of entrepreneurial activities without the formation of a legal entity or from a private practice, taxable at a rate of 13%.

The amounts of tax payable (surcharge) to the budget / return from the budget are filled on on the basis of the corresponding values \u200b\u200bof the rows 030 and 040 of Section 2 declarations.

Good day! Served 3-NDFL to return 13% of the purchase of an apartment in personal Cabinet federal tax Service. Answer the answer: Tax authority The amount is confirmed tax deductionclaimed by the taxpayer in full. At the same time, in the table below, in the section of the tax amount to be returned from the budget 0 rubles, the amount of tax, to be supplemented to the budget of 0 rubles and there is nothing more. How can this be decrypt and what actions to do. I have not received any payments earlier, the help for the first time. Thanks in advance.

Lawyers Answers (3)

apparently you have already returned the entire amount of deduction

Have a question for a lawyer?

You have attached a notice of a positive result cameral check. Now we need to write a statement about the return of the tax. If you wrote it right away, the tax would most likely not even notify the positive decision, but simply listed the money.

Legal Bureau Anatoly Kovaleva

Good day! The table is simply not filled with an inspector, it happens very often, they have no time to fill. If the application for a refund has already been filed, then just wait for money.

You can write a request for the provision of correct data on the test results.

Looking for an answer?
Ask a lawyer easier!

Ask a question to our lawyers - it is much faster than to look for a decision.

Hello, tell me, please, for what time after passing 3-NDFL, the declaration should appear in status cameral check 3-NDFL, declaration lists?

The next day after only her inspector picked up and launched the technical process.

can. By registered letter with the description of investments.

Answered in another topic

49-20-20 - hotline.

Relative to the deadlines of the cameral check. Unloading to the system occurs on working days. Therefore, it is quite possible that your declaration will be checked on April 30, but information about this will appear on the site on May 6th.

I do not like

All forums FTS.

Cameral check 3-NDFL

Hello! Can I send tax Declaration 3dfl by mail?

In my personal account, in the "Overpayment" tab, the amount equal to the amount of property tax deduction for 2011 and 2012 appeared.

Information in the service is referenced and can reflect the situation around your declaration incorrectly. For example, if the cameral check is complete - this does not mean that you can submit an application for deduction. Maybe the inspector can be attempting to get through to clarify information, and you do not take the phone. After completing the cameral check, if any errors, the inspection has the right to send a letter within 10 days, with the requirement to provide explanations.

Also, if it is displayed that the cameral check is not completed, it can be data at the time of unloading an array of information.

hello! In the mountains line, unfortunately will not get through. Is it possible to find out everything in order with my declaration for 2012 or something needs to be changed? I just left and in touch I was not and with the tax seemed to have not called. Soon there will be 3 months, and the check is not completed yet.
inn 720415011957 Submission date 02/27/2013.
defund for buying real estate, treatment of yourself and husband.
thanks in advance!

Check can be completed on the last day. Application for tax refund filed together with the declaration?

I do not know where to ask. Passed 3-NDFL Check passed, now hanging the recording "The state of processing the application- data is entered, possibly confirmation of overpayment", I do not quite understand what it means, can anyone explain?

It means processing your application for refund. From the moment the cameral check is completed within a month you will be listed.

Profit tax (monthly advances) surcharge for 2018

Who pays income tax

If the organization (and its OP) does not have the right to pay only quarterly incansions on income tax only, but it did not switch to paying advance payments based on the actual profit, it should pay monthly advances with a surcharge of the quarter (paragraph 2 of Art . 286 Tax Code).

Reporting period for income tax

For organizations paying monthly advances with a surcharge following the quarter, the reporting periods are the first quarter, half of the year, 9 months (paragraph 2 of Art. 285 of the Tax Code of the Russian Federation).

The tax period for such organizations is the calendar year (paragraph 1 of Art. 285 of the Tax Code of the Russian Federation).

Profit tax rate

For 2017-2020 The following income tax rates are established (paragraph 1 of Art. 284 of the Tax Code of the Russian Federation):

in federal budget – 3%;
the regional budget is 17%.

True, the authorities of the subjects can reduce the tax rate credited to the regional budget for some categories of payers. At the same time, the regional rate cannot be less than 12.5% \u200b\u200bin 2017-2020.

Calculation of incansion on income tax

The amounts of advances are calculated during the calendar year by a growing outcome (paragraph 2 of Art. 286 of the Tax Code of the Russian Federation). The amount of advance for the first quarter is considered as follows:

Advance amount for the first quarter (p.180 sheet 02 declarations for the first quarter) \u003d The tax base (p.120 sheet 02 declarations for the first quarter) x tax rate (p.140 sheet 02 declarations for the first quarter)

Similarly, the amount of advance payment for each reporting period is calculated.

The annual amount of tax is calculated as follows:

The amount of tax for the year (p.180 sheet 02 declaration per year) \u003d Tax base (p.120 sheet 02 declaration per year) x tax rate (p.140 sheet 02 declaration per year)

Calculation of the amount of the monthly advance payment

During the first quarter of the reporting year, the organization pays monthly advances in the same amount in which they should have been paid during the IV quarter of the year preceding the reporting (paragraph 2 of Art. 286 of the Tax Code of the Russian Federation). Those. The advance payment is paid monthly equal to 1/3 of the amount reflected in the line 320 sheet 02 declaration for the first 9 months of the previous year.

The amount of monthly advances on the II, III and IV quarterly quarters is considered as follows:

The amount of monthly advances on the II quarter (p.290 sheet 02 of the declaration for the first quarter) \u003d advance payment for the first quarter (p.180 sheet 02 declaration for the first quarter)

The sum of the monthly advances on the III quarter (p.290 sheet 02 of the declaration for the half-year) \u003d (the sum of the advance per half of the year (p.180 sheet 02 of the declaration per half) - the amount of advance payment for the first quarter (p.180 sheet 02 declarations for the first quarter))

The amount of monthly advances on the IV quarter (p.290 sheet 02 of the declaration for 9 months) \u003d (the sum of the advance for 9 months (p.180 sheet 02 of the declaration for 9 months) - the sum of the advance per half (p.180 sheet 02 of the declaration for half a year) )

A monthly payer must be paid to the budget 1/3 of the advance payment calculated according to the above formulas.

Calculation of the summary of the advance payment to be supplemented to the budget

The amount of the advance payable to the budget according to the results of the next reporting period is calculated taking into account the previously paid advances (paragraph 2 of Art. 286 of the Tax Code of the Russian Federation):

The amount of an advance payment to be supplemented to the budget of the first quarter (p.270 + p.271 sheet 02 of the declaration for the first quarter) \u003d the sum of the advance payment for the first quarter (p.180 sheet 02 of the declaration of the first quarter) - the amount of monthly advances paid in Fur I quarter (p.210 sheet 02 declarations for the first quarter \u003d p.320 sheet 02 sheet 02 declarations for 9 months)

Advance amount to be supplemented to the Budget for the first half of the year (p.270 + p.271 sheet 02 declarations per half) \u003d Advance amount per half (p.180 sheet 02 declarations per half) - (Advance amount per quarter + amount of monthly advances secured during the second quarter (p.210 sheet 02 declarations per half \u003d p.180 sheet 02 + p.290 declaration for the first quarter))

The amount of the advance payable to the budget according to the results of 9 months (p.270 + p.271 sheet 02 of the declaration for 9 months) \u003d the sum of the advance for 9 months (p.180 sheet 02 of the declaration for 9 months) - (the sum of the advance payment half a year + the sum of the monthly advances paid during the third quarter (p.210 sheet 02 of the declaration for 9 months \u003d p.180 sheet 02 + p.290 sheet 02 declarations per half))

The annual amount of tax that needs to be paid in the budget is determined as follows:

The amount of tax payable to the budget for the year (p.270 + p.271 sheet 02 declaration per year) \u003d tax amount for the year (p.180 sheet 02 declaration per year) - (advance payment for 9 months + amount of monthly advances secured during the IV quarter (p.210 sheet 02 declaration for the year \u003d p.180 sheet 02 + p.290 declaration for 9 months))

By the way, if the advance payment / tax for the current reporting period / year turned out less than the amount of advance payments for previous reporting periods, I do not need to pay anything to the budget (paragraph 1. Art. 287 of the Tax Code of the Russian Federation). This is possible, for example, when receiving a loss.

Please note that we have led to general formulas for calculating advance / tax. In organizations paying a trade fee, as well as organizations that produce the payment of tax outside the Russian Federation, the amount of which is counted at the expense of payment of income tax, the advance payment / tax is considered somewhat different.

Payment period of monthly advances

Monthly advance payments must be transferred to the budget no later than 28 minutes of each month of that reporting period, for which they are listed (clause 1 of Art. 287 of the Tax Code of the Russian Federation).

Advance payments at the end of the quarter are paid no later than the 28th day of the month following the reporting period (paragraph 1 of Art. 287, paragraph 3 of Art. 289 of the Tax Code of the Russian Federation). The tax for the year is paid no later than March 28 of the year following the reporting year (paragraph 1 of Art. 287 of the Tax Code of the Russian Federation, paragraph 4 of Art. 289 of the Tax Code of the Russian Federation).

In violation of the period of payment of advances and tax, the IFNS will accrue penalties (paragraph 3 of Art. 58, Art. 75 Tax Code of the Russian Federation).

To verify the correctness of the calculation of the penalty, our calculator will help you.

CBK: Profit Tax

The income tax is paid to the following CBC:

The amount of tax to be paid to the budget is

4.1. Section 1 of the declaration form, which reflects the amounts of tax payable (surcharge) to the budget or return from the budget, is filled after filling in the required number of sections 2 of the declaration form based on the calculations produced in sections.

If the results of calculations were determined by the amounts to be returned from the budget for the tax, which was paid (retained) in various administrative-territorial formations, and in the case of determining the amounts of tax payable (surcharge) on various codes (return from various codes) The budget classification of budget tax revenues, Section 1 is filled separately for each Code of OCTMO and the budget classification code of budget tax revenues, respectively. That is, several sections 1 can be filled with various OCTMO codes or budget classification codes of budget tax revenues.

4.2. In the section 010 of section 1 of the declaration form is affixed: 1 - if the results of the calculations determined the amount of tax payable (surcharge) to the budget, 2 - the tax amounts to be returned from the budget, and 3 - if there are no amounts of tax payable (surcharge) to the budget or return from the budget.

4.3. If the results of the calculations are determined by the amount of tax payable (surcharge) to the budget, when filling in Section 1, indicate:

in line 020 - the code of the budget classification of tax revenues of the budgets, according to which the amount of the tax must be credited to be paid (surcharge) to the budget;

in line 030 - code according to OKTMO of the municipality at the place of residence (place of accounting), in whose territory (surcharge) of the tax is carried out;

in line 040 - the total amount of tax payable (surcharge) to the budget.

the row 050 is supplied zero.

4.4. If the results of the calculations defines the amount of excessive tax paid (there is a tax amount to be returned from the budget), when filling in Section 1, indicate:

in line 020 - the code of the budget classification of tax revenues by which the tax amount from the budget should be returned;

in line 030 - code on the Oktmo object of the municipality at the place of residence (place of accounting) of the taxpayer, in whose territory the tax was paid, the overpayment of which is subject to return from the budget on the basis of the Declaration (if the tax was held tax Agentthen the code in OKTMMO is filled from income information individual (2-NDFL form));

the row 040 is affected by zero;

in line 050 - the total amount of tax to be returned from the budget.

4.5. If, according to the results of the calculations, the amounts of tax payable to be paid (surcharge) to the budget or return from the budget, in line 020 of section 1, the code of the budget classification of tax revenues of budgets is affixed. tax incomewhich was not detected by the amounts of tax payable (surcharge) to the budget or return from the budget.

Organs state control In Minsk, the State Control Committee of the Republic of Belarus and Dres: 220050, Minsk, ul. Karl Marx, 3 Phone: +375 17 327 20 15, +375 17 327 60 67 (receiving) Website: [...]

budget / Return from the budget "Forms of the Declaration of 3-NDFL.

4.1. In section 1 forms of Declaration 3-NDFL, information about the amount of the tax is made, which must be paid (surcharge) to the budget or return from the budget. Section 1 It is necessary to fill after the work of all calculations and filling in the required number of sections 2 forms of the 3-NDFL declaration.

Separately, Section 1 of the 3-NDFL Declaration. It is necessary to fill in all OCTMO codes and the budget classification code of the budget tax revenues only in the case when the calculations have identified the amounts that must be returned from the budget for tax paid (held) in different administratively -Teneritarian formations, as well as in the case of determining the amounts of tax, which must be paid (to pay) to various codes (return from various codes) of the budget classification of tax revenues of budgets. Those. Several partitions 1 can be filled with different codes of OCTMO or in codes of the budget classification of tax revenues of budgets.

4.2. In line 010. Section 1 forms of Declaration 3-NDFL These figures are put:

1 - if the calculation of the tax was determined as a result of the counting, which must be paid to (pay) to the budget,
2 - the amount of tax to be returned from the budget,
3 - If the amounts of tax that must be paid to (pay) to the budget or return from the budget are absent.

4.3. If the calculation is obtained the amount of the tax you want to pay (pay) to the budget, you must specify:

in line 020 - the code of the budget classification of tax revenues of the budgets, according to which the tax amount must be credited, due to be paid (extra charge) to the budget;
in line 030 - code according to OKTMO of the municipal entity at the place of residence (place of accounting), where payment (surcharge) of the tax is paid;
in line 040 - the final amount of the tax you want to pay (pay) to the budget.
row 050 is zero.

4.4. If, when calculating the indications in Section 1, the amount of the tax is obtained, which is unnecessarily paid (refund from the budget), it is necessary to indicate:

in line 020 - the code of the budget classification of tax revenues by which the tax amount from the budget should be returned;
in line 030 - Code on the OKTMO of the object of the municipal entity at the place of residence (place of accounting), where the tax payment was paid, the overpayment of which should be returned from the budget, based on the 3-NDFL declaration (if the tax was held by the Tax Agent, then the OCTMO code must be filling of information about the income of the physical (form 2-NDFL);
row 040 is zero;
in line 050 - the final amount of the tax that must be returned from the budget.

4.5. If when calculating the readings for Section 1. forms of Declaration 3-NDFL, there was no tax sizes to be paid (surcharged) to the budget or returned from the budget:

in line 020 of Section 1, the code of the budget classification of tax revenues of budgets is set, which corresponds to the type of tax income, which was not determined by the amount of tax, which should be paid (complement) to the budget or returned from the budget.
in line 030, the code for the OKTMO of the municipality at the place of residence (place of accounting) of the taxpayer is set.
in lines 040 and 050 are zeros.