declaration of income tax (2012) is used in the new format CPV-1151006 as a result of the approval of the Order of the Federal Tax Service of Russia № MMV-7-3 / 174 (2012, March 22).The previous form, established in 2010, has lost its force.
What is a declaration of income tax
This report document in which the organization demonstrates a voluntary procedure for calculating the profit obtained during the processing, analysis and synthesis of financial documents using registers and plans of accounts of accounting, as well as the amount of taxwith the income required to pay into the budget.The reliability of all financial information provided in the declaration is confirmed by signature and seal of the organization.
total financial result obtained by summing all the data in the synthetic accounts show a profit or loss of the enterprise.Using a special interest grid established by the tax standards, income tax is calculated.
tax declaration for corporate income tax is required to be submitted to the municipal tax office at the place of registration in next month for the first, second and third quarters of the year.These statements shall before the 29th of the month following the quarter for which the tax is calculated and paid.And also you need to rent it for the entire 2012 not later than 31 March of the following year.
old and new forms
As for the replacement of the right hand over the declaration forms reporting?The declaration of income tax the old model is valid in the current year for the first six months.Therefore, the reporting instrument of the Income Tax Act for the first quarter and the six months shall in the old format.But six months Declaration can be taken already before July 30.Why is that?Starting from June 24, came into force the action by the Federal Tax Service.
Therefore, a declaration of income tax for the nine-month period of the tax authorities to have new forms.The taxpayers who calculate monthly advance payments from the actual profits, should begin to take on a new reporting format for the previous seven months of the current year.The annual report of the assessment and payment of tax on income will need to fill with the newly approved forms.
Changes in the declaration
This document has been amended according to the amendments and supplements, in the 25th chapter of the Tax Code, which sets out provisions for corporate tax.So, we have changed:
- sheet 02, the application number 1 (line 107 added) fill in the calculation of tax on the basis of the market price using the method of distribution of profits.
- sheet 02, the application number 3 (with the exception of lines 090, 080, 070).
- sheet 02, the application number 4 (with the exception of lines on losses incurred before 2002).
- sheet 02, the application number 6 (added).
- sheet 02, the application number 6a (added).
New applications are entities within the consolidated group of taxpayers.Annex 6 is filled in the calculation of the advance payment transactions, as well as the income tax charge of party consolidation across the group.He and pay the mandatory budget payments for the entire group.And Annex 6a enter the results of each organization, member of the group of taxpayers.The declaration must be as applications 6a, as there are regions in which registered the organizations which are parties to the consolidation groups or their subdivisions.
As you can see, with the creation of CTG, in which affiliates can be combined, there was a need for changes in the Tax Code, which caused the establishment of a new form of the declaration.Also updated the format in electronic form, otherwise it is filled in the second part (version 5.04).
Annex № 2 to the new declaration for 2012 can reflect the amount of expenditure on compensation of employees per cent mortgage.And also received the right to apply accelerated depreciation for energy-efficient plant and equipment, in the same application, and these costs are reflected.
