What is the deadline for paying income tax? This issue is primarily of concern to enterprises on the OSNO, since among the payers of this tax, entrepreneurs and companies on special regimes do not appear (clause 1, article 246 of the Tax Code of the Russian Federation). To get an accurate answer, it is necessary to take into account for what period the fiscal payment is transferred and in what way the organization pays advances.

The procedure and terms for paying income tax - regulatory aspects

In accordance with Art. 285 of the Tax Code of the Russian Federation, the tax period for "profit" is a year (calendar), reporting periods - a quarter, half a year and 9 months. If taxpayers calculate monthly advance payments from the actual profit received, the reporting periods will be months (January, February, March, etc.).

The legislative procedure for determining the amounts of tax and advances is regulated in Art. 286 of the Tax Code of the Russian Federation. Having studied the provisions of this article, it becomes clear that taxpayers pay quarterly and monthly advances. At the same time, enterprises have the right to switch to paying amounts from real profit - such a calculation is carried out on an accrual basis, which must first be notified to the Federal Tax Service before December 31 of the previous year.

Additionally, it is possible to pay only quarterly advances (clause 3, article 286 of the Tax Code of the Russian Federation). However, only those taxpayers have such a right, the amount of income from the sale of which did not exceed 15,000,000 rubles. for the quarter. The calculation is based on average parameters for the last 4 quarters. Below are the exact deadlines for paying income tax for 2018.

Deadline for payment of income tax when transferring quarterly advances

The annual amount is transferred no later than the deadline for submitting a “profit” declaration to the IFTS (clause 1, article 287 of the Tax Code of the Russian Federation). According to paragraph 4 of Art. 289 NK - this is March 28. Quarterly amounts are transferred no later than the 28th day of the month following the reporting period (clause 3, article 289 of the Tax Code of the Russian Federation).

Tax payment deadlines in 2018 for those who do not pay monthly advances:

• For 2017 - 03/28/2018
• For 1 sq. 2018 - 04/28/2018 (Saturday declared working due to the postponement of holidays)
• For the half year of 2018 - 07/30/2018
• For 9 months 2018 - 29.10.2018
• For the year 2018 - 03/28/2019

Therefore, the main date is the 28th, which is relevant for reporting on "profit". Tax payment cannot be made later than the deadline set for filing a declaration/calculation, unless the deadline for payment coincides with a non-working day, in which case the payment is transferred to the next working day. If the taxpayer violates the statutory deadlines for advance payments, he will have to pay penalties. In case of late payment of the annual tax, a fine of 20% of the unpaid amount is charged (clause 1, article 122 of the Tax Code of the Russian Federation).

The deadline for paying income tax when transferring advances by month

When a company pays advances on a monthly basis, followed by an additional payment based on the results of the previous quarter, the deadline is set as the 28th for all months of the current reporting period. At the same time, such amounts are offset against the advances of the reporting period - for monthly amounts, against the tax of the subsequent period - for quarterly amounts.

Example

Suppose a company in 2018 pays income tax every month.

In order not to violate the regulatory deadlines and transfer funds to the budget on time, the accountant needs to pay an advance for January no later than January 29th, for February - on February 28th, etc. If you need to generate a payment for an additional payment for the quarter, the deadline will be the 28th day of the billing quarter.

That is, when calculating for 1 sq. 2018 is April 28th, for half a year - July 30th, etc. Dates shown include weekends. Additional payment at the end of each quarter is made no later than the 28th day of the month after the reporting period. For the year, the surcharge is due by March 28 of the following year.

Deadline for paying income tax when transferring advances from real profit

If the company transfers payments from real amounts of profit, the 28th day is also valid for payment, but not of the current month, but of the next one (clause 1 of article 287 of the Tax Code of the Russian Federation). Thus, enterprises are given a tax margin of one month. For January, settlements with the state should be made before February 28, for February - before March 28, etc. Payment of amounts for the year is carried out before March 28 of the year following the reporting year.

Income tax payers are both Russian companies and foreign organizations that operate in Russia through permanent representative offices and receive income from sources in our country.

Companies pay annual tax once at the end of the tax period, and during the year they transfer advances. The amount of tax accrued for the year is transferred to the budgets no later than March 28 of the next year. You can find out how to calculate income tax at this link.

You can transfer advance payments for income tax in one of three ways:

• monthly based on the profit received in the previous quarter;
• monthly based on actual profit;
• quarterly.

The following persons are entitled to pay advances only at the end of the quarter:

• companies that report quarterly and whose sales revenue did not exceed RUB 60 million in the previous four quarters;
• the budgetary and autonomous institutions specified in paragraph 3 of Article 286 of the Tax Code, as well as non-profit organizations.

As a general rule, the income tax rate is 20 percent. Moreover, 3 percent is sent to the federal budget, and 17 percent to the regional. But this is not the only option. Income tax rates depend on the type of income. You can view all tax rates at this link.

To calculate the amount of income tax, determine the tax base (clause 1, article 286 of the Tax Code). The tax base is determined on an accrual basis from the beginning of the year until its end (clause 7 of article 274 of the Tax Code). Then, multiply the tax base by the tax rate.

Calculate the tax at a rate of 20 percent and advance payments on it in separate amounts for transfer to the federal and regional budgets.

An example of income tax calculation:

The reporting period for corporate income tax is a quarter. The regional income tax rate is 17 percent.
The organization's income in the first quarter, taxable at a rate of 20 percent, amounted to 1,200,000 rubles, and the expenses associated with obtaining these incomes amounted to 2,000,000 rubles. Thus, in the first quarter, the organization received a loss of 800,000 rubles. (2,000,000 rubles - 1,200,000 rubles). The tax base and advance payment of income tax for the first quarter are 0.
The income of the organization in the II quarter, taxable at a rate of 20 percent, amounted to 2,500,000 rubles, and the costs associated with obtaining these incomes - 1,000,000 rubles. Therefore, at the end of the six months, the income and expenses of the organization are:
- income - 3,700,000 rubles. (1,200,000 rubles + 2,500,000 rubles);
- expenses - 3,000,000 rubles. (2,000,000 rubles + 1,000,000 rubles).
The tax base for the half year is 700,000 rubles. (3,700,000 rubles - 3,000,000 rubles). The advance payment for income tax for this reporting period is:
- to the federal budget - 21,000 rubles. (700,000 rubles × 3%);
- to the regional budget - 119,000 rubles. (700,000 rubles × 17%).

Articles on the topic "Income Tax":

Income tax is a direct tax that depends on the results of work minus expenses. The amount of tax is calculated separately for each type of transaction. The procedure for paying tax depends on the rate, which in turn depends on the type of income. 17926

Each organization with a commercial bias, regardless of the field of activity, seeks to maximize profits, on which tax must be paid to the state. It will be easy even for dummies to independently carry out the necessary tax calculation using an example.

Income tax is one of the key sources for financing the state budget. Refers to federal taxes and is regulated by the relevant legislation.

Income tax is paid to the state budget from income that has been reduced by the amount of expenses, that is, according to the following formula:

• UD - PNO + SHE - IT \u003d TNP UR - PNO + SHE - IT \u003d TNU

These abbreviations are deciphered as follows:

• UD - conditional value of income;
• SD - company's expenses;
• PNO - permanent tax liability;
• SHE - deferred tax assets;
• IT - deferred tax liabilities;
• TNP - current income tax;
• TNU - current tax loss.

Taxable income includes those that the company receives along with the sale of goods or services, works of its own production and acquired from other persons. Exceptions are: positive exchange rate or sum differences, penalties or fines, property received free of charge, interest on loans:

All firms pay a percentage of their profits to the budget, with the exception of those that operate on special taxes: ESHN (single agricultural tax), UTII (single tax on imputed income), STS (simplified system).

Tax payers are all domestic companies on a common system and foreign companies that make a profit in the state or work through state representative offices. Individual entrepreneurs, as well as companies involved in the preparation of significant events (Olympiads, World Football Championship, etc.) do not pay either:

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According to the latest up-to-date data, the general income tax rate is 20%, of which 3%, according to the updated legislation, goes to the general budget, and 17% to the regional budget. The minimum tax rate of 13.5% to the federal budget may be applicable only to those enterprises that employ the disabled, manufacture cars, operate in special economic zones and act as residents of industrial parks and technopolises.

Income tax calculation - examples

The company for the 1st quarter of activity gave an income equal to 2,350,000 rubles:

1. Of this amount, VAT is 357,000 rubles;
2. Production costs - 670,000 rubles;
3. The cost of paying wages to personnel - 400,000 rubles;
4. Contributions for insurance needs - 104,000 rubles;
5. Depreciation amount - 70,000 rubles;
6. In addition, the company issued a loan to another company, for which it received 40,000 rubles. percent;
7. The tax reporting loss for the previous period amounted to 80,000 rubles.

Based on the data obtained, we calculate the profit of the enterprise: ((2,350,000 - 357,000) + 40,000) - 670,000 - 400,000 - 104,000 - 70,000 - 80,000 = 709,000 rubles. Based on this, we obtain the calculation of income tax: 709,000 x 20% = 141,800 rubles.

Example with reduced tax rate option

Let's say a company on the OSN and received an income of 4,500,000 rubles for the billing period, incurring an expense of 2,700,000 rubles. Accordingly, the profit will be: 4,500,000 - 2,700,000 = 1,800,000 rubles. In the event that in the area where the company operates, the regional rate is the main one and corresponds to 17%, the local budget will be paid - 1,800,000 x 17% = 306,000 rubles, and the federal budget - 1,800,000 x 3% = 54,000 rub. For a reduced rate of 13.5%, the calculations are performed as follows: 1,800,000 x 13.5% = 243,000 rubles. - for the local budget and 1,800,000 x 3% = 54,000 rubles.

Calculation example with posting table

In accordance with the reporting in form 2 (on profit and loss), the company indicated a profit in the amount of 480,000 rubles. Costs and features:

• 1 000 rub. – permanent tax liability;
• 1 200 rub. – deferred tax asset;
• 28 000 rub. - depreciation, which was accrued on a straight-line basis;
• 42 000 rub. - depreciation accrued in a non-linear way for tax purposes;
• 14 000 rub. – deferred tax liability (42,000 – 28,000).

These business transactions in accounting will be displayed by the following postings:

Companies file their tax returns before the end of the calendar year. There are several options for transferring taxes: immediately after the end of the tax period and monthly deductions for the entire period.

Filling out the declaration - the main nuances

Income tax declaration is submitted by all companies on the general taxation system at the end of the reporting period (first quarter, half a year, 9 months and 1 calendar year). Accordingly, the reporting dates in 2017 are April 28, July 28, October 28 and March 28, 2018. The code also provides for reporting for some organizations once a month:

Companies with up to 100 employees. can submit a declaration in paper format, all others - in electronic form. The following sheets must be present:

• Title (sheet 01);
• Subsection 1.1 (section 1);
• Sheet 02;
• Applications: No. 1, No. 2, related to sheet 02.

All other additional sheets are filled out if necessary. In the cover page, you need to fill in full data about the reporting organization:

• KPP and TIN;
• Correction number;
• Reporting (tax) period for which the declaration is filled out;
• Code of the tax authority to which the declaration will be submitted;
• Full company name;
• Type of activity (indication of the corresponding code);
• Number of pages in the declaration;
• The number of additional sheets, where there is confirmation of documents or their copies and other information, which will depend on the type of activity of the organization.

The amount of tax that needs to be transferred to the budget is indicated in section 1. The required data is on lines 270-281 in sheet 02. Advance payments are taken into account. So, if in the first quarter the company transferred 5,000 rubles to the general budget, and the profit tax for half a year was 8,000 rubles, then at the end of the half year, an amount of 3,000 rubles is paid. (8,000 - 5,000).

Sheet 02 displays the tax base, which is defined as the difference between the organization's profit and expenses. Line 110 indicates the losses of previous years carried forward at the moment. In the appendix to this sheet No. 1, all income, including non-operating nature, should be displayed. Appendix No. 2 indicates all expenses, also of any type.

Since 2020, Chapter 25 of the Tax Code (TC) of the Russian Federation has undergone changes. Legislators have expanded the list of income from which interest is not charged. Read about the main innovations and an example of tax calculation in the article.

Art. 284 of the Tax Code fixes the current income tax rate in 2020. It is 20%, of which 17% is transferred to the budget of the subject of the Russian Federation, and 3% - to the treasury of the federation. This division will be valid until 2024.

List of taxpayers:

There are also preferential and increased income tax rates in 2020 for legal entities:

From 2020, the zero rate is also applied to organizations:

• Which have been assigned the status of a regional operator for the treatment of municipal solid waste (clause 1.12 of article 284 of the Tax Code as amended by the Law of July 26, 2019 No. 211-FZ). If there is a regional law that implies such conditions.
• Museums, theaters, libraries, the founders of which are the constituent entities of the Russian Federation or municipalities (Article 284.8 of the Tax Code as amended by the Law of July 26, 2019 No. 210-FZ). Condition: income from activities included in the list of cultural activities is at least 90 percent of the total income. Calculate both indicators according to the rules of chapter 25 H.

The deadlines for filing income tax returns in 2020 are set as follows:

• for the past year - until March 28 of the current one (for example, for annual revenue in 2019, the declaration is submitted before March 30, 2019, since March 28 falls on a day off);
• for quarterly transfers of money - before the 28th day of the month following the end of the quarter (for example, for the 1st quarter of 2020, you need to report before April 28 inclusive);
• for monthly payments - by the 28th of every month (for example, interest for January is paid before February 28).

The current sample of the 2019 income tax return for an LLC is enshrined in Order No. ММВ-7-3/572@ of the Federal Tax Service of the Russian Federation, adopted on October 19, 2016.

Changes in the law on income tax LLC

In ch. 25 Tax Codes have expanded the list of expenses at the expense of which the state fee can be reduced:

Starting from 2019, LLC income tax on OSNO is not subject to:

1. Return of a share from the authorized capital of another company. For example, if an organization acted as a founder of a legal entity, but then withdrew from the membership, returning the contribution to itself, then the share will not be considered income;
2. State subsidies that the company used to compensate for part of its expenses (the list is specified in Article 270 of the Tax Code, among them, for example, the actual costs of enterprises for paying fines, issuing bonuses to employees, paying environmental fees, etc.);
3. Money received as a result of the reconstruction or transfer of fixed assets owned by state or municipal institutions.

We remind you that corporate income tax can be reduced at the expense of expenses for:

• the amount of salary payments to employees;
• depreciation deductions;
• rent;
• purchase of raw materials;
• court costs (including payment for the representation of lawyers);
• the cost of acquiring computer programs and databases;
• the amount of accrued interest on debts;
• the amount of payment for advanced training courses for employees;
• advertising expenses for income tax (no more than 1% of the company's income);
• costs for research activities;
• payment of insurance premiums.

Not taken into account in taxation (Article 251 of the Tax Code):

• prepayment under contracts;
• transfers to the authorized capital;
• deposit or pledge;
• commissions;
• writing off debts.

The difference between income tax and VAT is not significant when it comes to calculating the amount of the state fee payable. This is a complex process, where it is allowed to take into account only those expenses and incomes that have documentary evidence. In order to avoid mistakes, we advise you to outsource the tax calculation work to the accounting department.

An example of calculating corporate income tax

An example of calculating the amount of the state fee:

Solovey LLC is engaged in the production of building materials. In 2018 the organization:

• sold building materials for 1.2 million rubles. (VAT - 200 thousand rubles);
• received a loan from a bank in the amount of 700 thousand rubles, of which 35 thousand percent was repaid during the year;
• depreciated property for 20 thousand rubles;
• purchased raw materials in the amount of 400 thousand rubles;
• transferred employees a salary of 300 thousand rubles. + insurance premiums for them in 30 thousand rubles.

In 2017, the company received a loss of 50 thousand rubles.

The loan amount is 700 thousand rubles. is not considered income. 20% VAT on sales also does not count. The total profit amounted to 1 million rubles.

We use deductions:

1,000,000 - 35,000 - 20,000 - 400,000 - 330,000 \u003d 215,000 rubles.

Of these, 3% is paid to the federal budget:

215,000 * 0.03 \u003d 6,450 rubles.

And 17% - to the regional:

215,000 * 0.17 \u003d 36,550 rubles.

Total tax amount:

36,550 + 6,450 = 43,000 rubles

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Applying the general tax regime, as well as, in certain cases, organizations on special tax regimes. Let's see what the income tax rate is today.

Corporate income tax 2019: how many percent

Corporate income tax in 2019 in most cases is calculated at the basic rate of 20% (clause 1, article 284 of the Tax Code of the Russian Federation). Tax payments in 2019-2024 distributed among the budgets as follows:

• 17% go to the budget of the constituent entities of the Russian Federation;
• 3% - to the federal budget.

At the same time, the corporate income tax rate for 2019, payable to the budget of a constituent entity of the Russian Federation, may be reduced by a regional legislative act.

Income tax 2019: other rates

For certain types of income, other income tax rates are established. How many percent they make up and in what cases they are used, is indicated in the table below.

Above are not all types of income for which corporate income tax must be calculated at a rate different from the main one. Other cases can be found in Art. 284 of the Tax Code of the Russian Federation.

The amount of income tax 2019

The amount of income tax in 2019, as before, is determined as the product of the tax base and the corresponding rate (clause 1, article 286 of the Tax Code of the Russian Federation).

Is the corporate income tax rate progressive?

The progressive scale of taxation implies the application of a higher rate with larger amounts of income. That is, the higher the person's income, the higher the rate at which tax must be calculated from him.

So the corporate income tax rate is fixed and does not depend on the amount of income received. Therefore, it is impossible to consider corporate income tax as “progressive” from this point of view.