Desk audit of income tax: how to prepare? Checking the income tax return. Control ratios Income tax check

No later than July 28, you must report your income tax for the six months. We suggest that you check your income and expenses in your income statement before submitting. Focus on those lines where accountants make mistakes most often. This will help eliminate annoying inaccuracies. And it's easy to report the first time.

Important detail. The income tax return has not changed. Fill it out according to the form approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174@.

Penalties under contracts

For violation of the terms of the contract, the company may demand a penalty from the counterparty (Article 330 of the Civil Code of the Russian Federation). Let's consider how to take such amounts into account in semi-annual reporting for both parties to the transaction.

Accounting with the recipient

Check what:

Fines, penalties or interest on contracts are not shown separately in the declaration. Include their total amount in non-operating income for the six months (January-June) and show it in line 100 of Appendix No. 1 to sheet 02. This amount will also appear in line 020 of sheet 02.

Sanctions are reflected in income on the date when the counterparty recognized its debt (clause 3 of Article 250 of the Tax Code of the Russian Federation). There are three such dates.

Firstly, the debtor is considered to have acknowledged his obligations if he pays the penalty. In this case, it must be reflected on the date when the money from the counterparty was received into the company’s account.

Secondly, if there was no payment, then income arises on the day when the counterparties signed the reconciliation report. Or another document from which it is clear that the counterparty agrees with the amount of the debt. An example is a letter of guarantee. This conclusion follows from the letter of the Ministry of Finance of Russia dated December 17, 2013 No. 03-03-10/55534 (brought to inspection by the letter of the Federal Tax Service of Russia dated January 10, 2014 No. GD-4-3/108@ and posted in the section of mandatory clarifications on website nalog.ru).

And thirdly, if the company received a penalty as a result of a trial, then the income must be reflected on the date the court decision entered into force.

Accounting with the payer

Check what: Line 205 of Appendix No. 2 to Sheet 02.

Fines for violation of the terms of the agreement are reflected on line 205 of Appendix No. 2 to sheet 02 of the income tax return as non-operating expenses (subclause 13, clause 1, article 265 of the Tax Code of the Russian Federation). But only if the penalty clause is contained in the contract or any other written agreement between the counterparties (letter of the Ministry of Finance of Russia dated July 19, 2013 No. 03-03-06/1/28377).

The moment of recognition of expenses in the form of penalties and interest for late payments will be one of the dates:

— date of payment of the penalty;

— date of signing of a bilateral act or other document;

— the date of entry into legal force of the court decision on debt collection.

Overdue debt

Before drawing up a declaration for the six months, you need to check whether the company has any new overdue debts. This may be a debt of the company itself for goods received, for which the statute of limitations has already expired.

Or, on the contrary, the debts of a counterparty that was recently liquidated. In the first case, income must be reflected in the reporting; in the second, expenses must be shown.

Creditor accounting

Check what: Line 100 of Appendix No. 1 to Sheet 02.

An overdue creditor is also reflected in non-operating income on line 100 of Appendix No. 1 to sheet 02. There is no special line in the report.

Overdue accounts payable are included in income on the last day of the reporting period in which the three-year statute of limitations expires (letter of the Ministry of Finance of Russia dated January 28, 2013 No. 03-03-06/1/38). Moreover, the amount of the debt must be taken into account along with VAT (clause 18 of Article 250 of the Tax Code of the Russian Federation).

Carefully! The stuck creditor is included in income immediately after three years. There is no need to wait for the annual inventory.

By the way, some companies, in order not to include income in the tax base, sign a reconciliation report shortly before the target date. Or they send a letter to the creditor stating that they agree to repay the debt. That is, they acknowledge their obligation and thus interrupt the limitation period (Article 203 of the Civil Code of the Russian Federation).

However, tax authorities often ignore such documents and refuse to count the statute of limitations anew. It is possible to prove the illegality of additional charges only in court (resolution of the Federal Antimonopoly Service of the West Siberian District dated October 30, 2012 in case No. A45-9212/2012).

Receivables accounting

Check what: Line 302 of Appendix No. 2 to sheet 02, for the reserve - line 200 of the same Appendix.

The order of reflection in the declaration is as follows. The amount of bad debts that are not covered by the reserve funds must be indicated on line 302 of Appendix No. 2 to sheet 02. The same thing if you did not create a reserve at all. Then the amount on line 302 is included in the indicator on line 300 of Appendix No. 2 to sheet 02. And the amount of deductions to the reserve for doubtful debts is reflected on line 200 of Appendix No. 2 to sheet 02.

Under certain conditions, a stuck receivable can be considered uncollectible and its amount can be taken into account as expenses when calculating income tax (clause 2 of Article 265 of the Tax Code of the Russian Federation). Another option is to recognize debt not repaid on time as doubtful and include the entire amount in the appropriate reserve before three years have passed.

However, inspectors do not always agree with the recognition of these expenses. Thus, debts secured by a pledge or guarantee cannot be hopeless by virtue of paragraph 1 of Article 266 of the Tax Code of the Russian Federation.

In addition, tax authorities check whether the company has a counter-obligation to the counterparty. After all, if the debt is registered, then offset can be carried out. This means, in their opinion, the company has the right to include in expenses only that part of the amount that is not covered by the counter-obligation (letter of the Ministry of Finance of Russia dated October 4, 2011 No. 03-03-06/1/620). Yes, one can argue with such conclusions. After all, offset is a right, not an obligation. But most likely it will be possible to defend the interests of the company only in court (resolution of the Federal Antimonopoly Service of the Ural District dated June 10, 2009 No. F09-3863/09-S3).

Property received or transferred free of charge

As a general rule, companies do not have the right to donate property to other organizations. An exception is gifts whose value does not exceed 3,000 rubles. (Subclause 4, Clause 1, Article 575 of the Civil Code of the Russian Federation). However, it is possible to transfer assets or property rights between companies free of charge. In addition, owners have the right to transfer property to their companies.

Accounting for received property

Check what: Line 103 of Appendix No. 1 to Sheet 02.

The cost of gratuitously received property (work, services) or property rights must be reflected on line 103 of Appendix No. 1 to sheet 02 of the declaration. Thus, this indicator will be part of non-operating income, for which line 100 of the same application is provided.

When receiving property, work, services or property rights free of charge, the company generates taxable income (clause 8 of Article 250 of the Tax Code of the Russian Federation). But there is no need to pay income tax if the organization’s property was transferred by its founder, provided that (subclause 11, clause 1, article 251 of the Tax Code of the Russian Federation):

The property was received from a participant with a share in the authorized capital of more than 50 percent and this property was not transferred to third parties (including for rent) within a year from the date of its receipt;

The company has a document, for example, minutes of a meeting of founders, confirming that the participants transferred property to increase net assets (subclause 3.4, clause 1, article 251 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03-03-06/1 /160).

If none of these conditions are met, then income must be reflected on the date of receipt of the property. It does not matter whether the property was acquired for ownership or for free use. In the first case, income is determined based on market prices for identical property. But not lower than its residual value, if it is known (letter of the Ministry of Finance of Russia dated March 7, 2014 No. 03-03-06/1/9966). In the second case, when the company received valuables for free use, market prices for renting similar objects should be taken as a basis.

Accounting for transferred property

Check what: Line 131 of Appendix No. 2 to sheet 02 or line 133 of the same Appendix.

The amount of depreciation accrued using the straight-line method is reflected in line 131 of Appendix No. 2 to sheet 02 of the declaration. For an indicator determined by a nonlinear method, line 133 of the same application is provided.

The cost of property that an organization has transferred for free use is not its expense (Clause 16, Article 270 of the Tax Code of the Russian Federation). However, after the transfer, in particular, of fixed assets, depreciation cannot be charged on them from the next month (clause 3 of Article 256, clause 2 of Article 322 of the Tax Code of the Russian Federation).

Penalties and penalties for taxes and contributions

Frequent errors occur in accounting for penalties and fines assessed by the Federal Tax Service and funds during audits of taxes and contributions.

Accounting for amounts paid

Check what: Line 200 of Appendix No. 2 to Sheet 02.

Some companies include fines and penalties for taxes and insurance premiums in expenses, similar to contractual fines. This is mistake. Inspectors will definitely demand that the income tax be recalculated upward, since the Tax Code of the Russian Federation directly prohibits writing off such amounts (clause 2 of Article 270 of the Tax Code of the Russian Federation).

The company reflects the total amount of expenses not related to sales on line 200 of Appendix No. 2 to sheet 02 of the income tax return.

Accounting for amounts received

Check what: Appendix to the declaration.

Often, inspectors illegally collect penalties and fines on an undisputed basis from the current account. If the company was able to recover the amounts overpaid or collected, then when calculating income tax, they do not need to be included in income. However, in the Appendix to the income statement these returned amounts are shown.

Important detail. If your company received back the amounts of overpaid or collected penalties and fines for taxes and fees in the first half of the year, reflect them in the Appendix to the declaration.

By the way, a complete list of income and expenses that are included in the Appendix can be found in Appendix No. 4 to the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174@. Among them are incomes that are not taken into account when determining the tax base. For example, amounts written off by the creditor for penalties and fines to budgets of various levels and extra-budgetary funds (subclause 21, clause 1, article 251 of the Tax Code of the Russian Federation). If you do not have the income and expenses listed in Appendix No. 4 to the Procedure for filling out the declaration, then you do not need to submit the Appendix to the declaration.

Income tax in 1C is calculated based on the results of the month after the launch of the routine operation, which, in turn, can be launched by executing the “Month Closing” command. Checking the correctness of the calculation income tax in 1C(configuration 8) is performed using a special report “Analysis of the state of tax accounting”.

How to calculate tax in 1C

Accounting for profit calculations is carried out in accordance with the current Accounting Regulations PBU 18/02, approved by Order of the Ministry of Finance dated November 19, 2002 No. 114n. The tax itself is calculated based on the norms specified in Chapter 25 of the Tax Code.

For calculation income tax in 1C The tax base is determined as the difference between income and expenses, which in tax accounting may differ from those accepted in accounting. Based on the principles specified in PBU 18/02, when calculating tax, one should take into account the differences between the amount of income tax determined according to accounting data and the amount determined according to tax accounting.

These differences - permanent (PR) and temporary (TP) - arise due to differences in the accounting procedure for the taxpayer's obligations and his assets according to the regulations adopted for tax and accounting. In this case, PR entails the formation of a permanent tax liability and a permanent tax asset (account 99.02.3), and VR - deferred tax liabilities (account 77) or deferred tax assets (account 09).

In program 1C:8, to ensure compliance with the requirements of PBU 18/02, auxiliary accounting of PR and VR is maintained when assessing the value of liabilities and assets for the purpose of calculating income tax.

Since 2002, after the implementation of PBU 18/02, the concept of income tax for accounting purposes was excluded from circulation; instead, the term Conditional Income (UD) or Expense (UR) was introduced. The accounting records do not reflect the PR and VR themselves, but the amount of tax that is calculated from these discrepancies.

For example:

UD = Profit according to accounting * Tax rate.

If the differences are taken into account in accordance with the norms of PBU 18/02 and turnover according to Kt. 68.04.2 (Calculation of income tax) is greater than the turnover on Dt, then their difference will correspond to the value of the current tax displayed in the income tax return. But the opposite situation cannot exist, because the value of the current loss in tax accounting will always be equal to 0. Equality of turnover for a tax loss can be achieved by making the following entry:

Dt 09 Kt 68.04.2.

In this case, the following equality must be satisfied on all balance sheet accounts:

BU = NU + PR + VR

where BU is the value of liabilities and assets in accounting;

NU - the value of liabilities and assets in tax accounting.

How to check tax calculations in 1C

Due to the fact that since 2014 in the tax return it is required to round values ​​​​to the nearest ruble, in the 1C program the resulting pennies are removed using transactions:

Dt (Kt) 68.04.2 Kt (Dt) 99.09.

Therefore, to check the correctness of the tax calculation, it is not enough just to look at the balance on account 68.04.2 - because now it always closes at the end of the month. Now you should analyze the results of such rounding - i.e. turnover on accounts 68.04.2 (99.09).

There are also other automated ways to check the correctness of tax calculations. The simplest thing is to compare the amount of profit according to the declaration with the amount of profit in the financial results report - they should not be identical.

In addition, for verification in 1C there is a special service - express verification of accounting. Using this service, you can view a detailed report of detected errors and familiarize yourself with the proposed recommendations.

The main and most effective way to check is to use the special report “Analysis of the state of income tax regulations.” The check should begin by going to the first block “Tax”. When making transitions through blocks, you need to pay attention to whether the equality BU = NU + PR + VR is satisfied. If the equality fails, the block will be highlighted with a red stroke, and if the equality is true, the block will be highlighted with a green stroke.

Typically, errors are made when primary documents are entered incorrectly or when errors are made when making manual entries. The accountant will be able to find the error by moving through the subordinate blocks, highlighted in red, to the very source of the error.

Results

Using the 1C program, it is quite easy to both calculate income tax and check it using the prompts. The principle of operation of the program when calculating income tax is based on fulfilling the requirements of PBU 18/02.

Income Tax Check- a necessary condition for successful reporting. Tax authorities carry out cameralincome tax auditnot only logically, but also in relation to other reporting materials. Any inconsistencies identified during the inspection lead to a request for additional explanations. Let's consider what points you need to pay special attention to when drawing up a profit tax return and how to prepare for an in-house income tax audit.

The procedure for conducting a desk audit is established by Art. 88 Tax Code of the Russian Federation. Taxpayers submitting profit returns should pay attention to the following provisions of this procedure.

1. Only the declaration submitted to the tax authority is subject to verification (Clause 1, Article 88 of the Tax Code of the Russian Federation). However, if the declaration is not submitted, the tax authority has the right to cameralically, within the same time frame, check information about the taxpayer using the sources available to it (clause 2 of Article 88 of the Tax Code of the Russian Federation).

2. The audit is carried out without a special decision of the head of the tax authority (clause 2 of Article 88 of the Tax Code of the Russian Federation) and without notifying the taxpayer.

3. The period for conducting a desk audit is 3 months from the date of submission of the declaration (clause 2 of Article 88 of the Tax Code of the Russian Federation).

4. Upon receipt of a declaration with a loss, errors, discrepancies and inconsistencies with other information are identified, the tax authority sends the taxpayer a request to provide explanations for the identified inconsistencies or to make appropriate corrections to the declaration (clause 3 of Article 88 of the Tax Code of the Russian Federation).

5. Explanations must be submitted to the tax authority in any way available to the organization within 5 working days from the date of receipt of the request (clause 3 of Article 88 of the Tax Code of the Russian Federation).

6. In support of the data included in the explanations, the taxpayer has the right to additionally provide accounting and tax registers, as well as any other documents (clause 4 of Article 88 of the Tax Code of the Russian Federation).

7. If during a desk audit the taxpayer submits an updated tax return for the audited period, then the period for the desk audit begins to count anew from the date of submission of the updated declaration (clause 9.1 of Article 88 of the Tax Code of the Russian Federation).

Key points of income tax audit

Let us dwell on the most important points that occur when checking income taxes for most organizations. We provide links to the lines of the profit declaration in relation to its form, approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@.

1. If the declaration is filled out manually, it must be checked for the absence of arithmetic errors and for compliance of the amounts included in sheet 02 with the amounts calculated in the corresponding appendices to sheet 02. When automatically filled out in an accounting program and in electronic reporting systems, such a check is usually present .

2. If a tax benefit is claimed or the rate is reduced, the taxpayer must be prepared to provide explanations and copies of documents confirming the right to apply the benefits.

3. Income from sales during an income tax audit is usually reconciled by tax authorities with income reflected in the declaration (or in declarations - taking into account the comparability of periods) for VAT.

In comparison with the VAT return, questions may arise in the following cases:

• Availability of income subject to VAT and not subject to income tax (for example, in the case of gratuitous transfer of property).
• Carrying out operations by the organization that are not subject to VAT. In this case, the taxpayer should not forget about the need to fill out Section 7 in the VAT return, which reflects data on transactions that are not subject to VAT.
• Carrying out transactions by the organization that are taxed at a 0% VAT rate. Here you need to be prepared to systematically provide explanations for discrepancies due to the fact that when a 0% rate is applied, the period for confirming the right to apply this rate does not always coincide with the shipment period. As a rule, there is a balance with unconfirmed right of application at the beginning of the compared period, there are discrepancies due to confirmation during the period and, as a result, there are discrepancies at the end of the compared period. This circumstance (with the attachment of tax registers reflecting sales broken down by VAT rates, and calculations of VAT distribution depending on the fact of confirmation of the right to a 0% rate, from which the difference in sales volumes becomes clear) will need to be explained to the tax authorities.
• In the non-operating income of the organization, there is income that is subject to VAT, but in the profit declaration does not fall into the lines of decoding revenue from sales. In this case, the taxable base for VAT will be greater than the proceeds from sales in the profit declaration. This will also require clarification with the attachment of tax registers.

4. Explanations will be required for the total loss of the reporting period and the losses reflected in Appendix 3 to Sheet 02 (in particular, losses from service production facilities and farms, from the sale of depreciable property, from the exercise of the right to claim debt).

A sample explanation of losses can be found in the material “Explanatory note to the tax office upon request - sample” .

5. When filling out data on advance payments accrued for the reporting (tax) period (lines 210, 220, 230 of sheet 02), it is necessary to check the presence of updated declarations that may affect the amount of advance payments.

See also material .

6. If an organization is a payer of any taxes other than income tax and VAT (for example, property tax), then on line 041 in Appendix 2 to Sheet 02 it must reflect the amount of taxes accrued for the taxable period. Missing data on this line will result in the need for additional clarification.

7. Explanations will most likely be requested by the tax authorities if the organization receives targeted funding and fills out sheet 07 of the profit declaration, especially if significant amounts are reflected in it.

8. When drawing up a profit declaration for the tax period (year), it is necessary to check whether the data in the profit declaration are consistent with the financial statements:

• the amount of income tax accrued for the year in the declaration and in the profit and loss statement in the line “Current income tax” must match;
• the differences between accounting and tax profits must have real explanations reflected in the tax registers.

9. When calculating the distribution of income tax payments and advance payments between separate divisions (Appendix 5 to Sheet 02), it is recommended to pay special attention to the following points:

• the correctness of calculation of shares of the tax base;
• compliance of the sum of the tax bases of the divisions with the general tax base of the organization;
• calculation of advance payments for the next period, the amount of which for each separate division is determined by multiplying the total amount of advance payments accrued for the next period for the organization by the share of the tax base of the division.

In most cases, after exhaustive explanations that do not contradict the data of the declaration, the questions are removed by the tax authorities. At the same time, errors in filling out the declaration, associated with incorrect reflection of amounts on its lines, but not leading to a distortion of the final amount of accrued tax, can also be explained in the explanations. In this case, an updated declaration will not be required (Clause 1, Article 81 of the Tax Code of the Russian Federation).

Results

To easily pass a desk audit of your income tax return, check arithmetic errors and basic control ratios in advance. In addition, be prepared to provide the tax authorities with explanations and documents if you apply benefits for this tax, received targeted funding, etc.

Recently, the Federal Tax Service of Russia issued a letter with control ratios for checking the tax return for corporate income tax (letter of the Federal Tax Service of Russia dated July 14, 2015 No. ED-4-3/12317@ “On the control ratios of indicators of the tax return for corporate income tax”) .

The letter is intended primarily for tax inspectors accepting tax returns and conducting desk audits. But taxpayers can also use it independently both when filling out a declaration and when checking reports that have already been submitted.

A complete list of control ratios can be found in the letter from the Federal Tax Service of Russia, but we will consider the most interesting and useful of them.

Sheet 02 “Tax calculation”

The procedure for filling out most of the lines of this sheet is already prescribed in the declaration: at the end of the line name in brackets it is indicated which line of which sheet of the declaration the information should be taken from. But there are a few points worth paying attention to.

Line 090 “Amounts of benefits provided for by the legislation of the Russian Federation”. If in this line the organization reflected information on the applied benefits, then, as stated in the letter of the Federal Tax Service of Russia on control ratios, tax inspectors will be required to request documents confirming the right to apply the benefit. Since the organization is given only 10 working days to comply with the requirements of the tax authority (clause 3 of Article 93 of the Tax Code of the Russian Federation), it is better to prepare the necessary documentation in advance.

The lines “Tax base for tax calculation” (pages 120, 130) and “Tax rate” (pages 140-170). If an organization is a participant in regional investment projects, a resident of a special economic zone, or the subject of the federation in which it is registered has reduced the tax rate credited to the regional budget, then the tax inspectorate will pay attention to the procedure for filling out these lines.

If the tax base is entirely received from investment projects, in a region with a reduced rate or in a special economic zone (p. 130 = p. 120), then the tax rate (p. 140) consists of the tax rate to the federal budget (Article 150) and the tax rate tax to the budget of a constituent entity of the Russian Federation that lowered the rate (p. 170). But in the case when the total amount of the tax base also includes income not from investment activities or received in other constituent entities of the Russian Federation (that is, p. 130< стр. 120), то заполняются только строки 150-170 со ставками в федеральный и региональные бюджеты, а итоговая ставка налога не указывается (стр. 140 остается пустой).

For insurance organizations, inter-documentary verification of certain tax reporting indicators with accounting records is also provided. Thus, the amount of income from sales indicated in line 010 of Sheet 02 of the profit declaration must be no less than the amount of life insurance premiums received (page 1100 of form No. 2-insurer, approved by order of the Ministry of Finance of Russia dated July 27, 2012 No. 109n “On the accounting (financial) statements of insurers”) and earned insurance premiums for other types of insurance (page 2100 of form No. 2-insurer), indicated in the Insurer’s Profit and Loss Report (form No. 2-insurer). This rule is based on the procedure for accounting for income from sales specified in clauses 1-2 of Art. 293 Tax Code of the Russian Federation.

As for non-operating income (page 020 of Sheet 02), they must be greater than the sum of three components: the amount of changes in life insurance insurance reserves reflected in the insurer’s Profit and Loss Statement (page 1500 of Form No. 2-insurer), changes in other insurance reserves (line 2300 of form No. 2-insurer), as well as changes in loss reserves (line 2240 of form No. 2-insurer).

Appendix No. 4 to Sheet 02 “Calculation of the amount of loss or part of a loss that reduces the tax base”

In accordance with the law, the base can be reduced either by the entire amount of the loss or by part of it, transferring the remaining portion to the next tax periods (clause 1 of Article 283 of the Tax Code of the Russian Federation). Therefore, it is worth remembering that according to page 150 “Amount of loss or part of loss,” the loss received by the taxpayer is reflected not in full, but only in the amount that does not exceed the tax base of the tax period. That is, the value of page 150 should not exceed the value of page 140 “Tax base for the reporting (tax) period.”

If the tax base for the reporting period (line 140) is zero, then the amount of loss reflected on line 150 should also be zero.

Appendix No. 5 to Sheet 02 “Calculation of the distribution of advance payments and income tax by an organization to the budget of a constituent entity of the Russian Federation by an organization that has separate divisions”

This application is intended for calculating and distributing the amount of tax between separate divisions of the organization. It is better to start checking its completion by comparing the data in the lines of this application with the information specified in Sheet 02. Thus, the tax base on page 030 of Appendix No. 5 must coincide with the tax base reflected in page 120 of Sheet 02. And on page 031 Appendix No. 5 should not contain information from applications filled out for closed separate divisions (the indicators of only those applications that do not have code “3” in the “Calculation compiled” line are summed up). Also, the sum of the shares of the tax base indicated on page 040 must be equal to 100 when adding up the indicators for all separate divisions for which codes “1”, “2” and “4” are indicated in this application in the “Calculation compiled” line.

If an organization pays monthly advance payments, then the amount of tax calculated to the budgets of the constituent entities of the Russian Federation (page 080 of Appendix No. 5) should be equal to the amount of tax (page 070 of Appendix No. 5), reduced by the tax paid abroad (page 090 of Appendix No. 5), and monthly advance payments paid in the quarter following the reporting period (page 120 of Appendix No. 5) (clauses 1-2 of Article 286 of the Tax Code of the Russian Federation).

In the case where the taxpayer pays advance payments based on the actual profit received, the equality will be different: the amount of tax calculated to the budgets of the constituent entities of the Russian Federation (page 080 of Appendix No. 5) is equal to the difference between the amount of tax for the previous reporting period (page 070 of Appendix No. 5) and the amount of tax paid outside Russia and counted towards the payment of tax also for the previous reporting period (page 090 of Appendix No. 5).

Sheet 03 “Calculation of corporate income tax on income withheld by the tax agent (source of payment of income)” Section A. “Calculation of tax on income in the form of dividends (income from equity participation in other organizations established on the territory of the Russian Federation)

The indicators on this sheet can be compared with the data in the Cash Flow Statement (Form No. 4). So, if the value on the line “for the payment of dividends and other payments for the distribution of profit in favor of the owners (participants)” of Form No. 4 (or line 3220 of Form No. 4 - insurer for insurer organizations) is greater than zero, then the sum of lines is 110 and 120 (the amount of tax accrued on dividends paid in previous reporting periods and in the last quarter of the reporting period) must also be positive.

Error correction

It happens that after filing the declaration, the organization notices an inaccuracy or error in the reporting. To understand the consequences of this, you first need to understand whether it is gross, that is, leading to an underestimation of the amount of tax payable, or insignificant, which does not affect the amount of tax paid. In the first case, the organization is obliged to submit an updated declaration (clause 1 of Article 81 of the Tax Code of the Russian Federation), and the sooner it does this, the better. After all, if you manage to correct the error before the deadline for paying the tax and before the tax office itself informs the organization about this error, then no fines provided for in Art. 120 of the Tax Code of the Russian Federation or Art. 122 of the Tax Code of the Russian Federation, you will not have to pay (clause 3 of Article 81 of the Tax Code of the Russian Federation).

If the error was found after the deadline for paying the tax, but before it was discovered by the tax inspector or before the tax authority made a decision to conduct an on-site audit on this tax and for this period, then the organization can also avoid fines if it independently pays the required amount of tax and the corresponding penalties, and then submit an updated declaration (subclause 1, clause 4, article 81 of the Tax Code of the Russian Federation).

Please note that in order to be exempt from the fine, you must pay the amount of penalties. This has been emphasized more than once by both the Russian Ministry of Finance and the courts (Determination of the Constitutional Court of the Russian Federation dated December 7, 2010 No. 1572-О-О, letter of the Russian Ministry of Finance dated August 12, 2013 No. 03-02-07/1/32578). In this case, you will need to pay the tax and penalties before filing the updated declaration, since otherwise the arrears will automatically be reflected in the budget settlement card.

If inspectors have already begun checking the declaration, then if they discover a gross error, they must send the taxpayer a request to provide explanations or make appropriate corrections to the reporting (clause 3 of Article 88 of the Tax Code of the Russian Federation). After this, the taxpayer will have five working days to comply with the tax office's request. If, after reviewing the provided explanations and supporting documents, the tax authorities consider that the taxpayer has violated tax legislation, an audit report will be drawn up (paragraph 2, paragraph 1, article 100 of the Tax Code of the Russian Federation). It will indicate the error itself, the rationale for the position of the tax inspectorate, the amount of tax due, as well as accrued penalties and fines for failure to pay the full amount of tax on time.

As for an insignificant error that does not affect the amount of tax payable to the budget, it does not entail a fine, regardless of when and by whom it was discovered. However, the taxpayer still has the right to submit an updated return in this case (

»,
accounting automation consultant, certified 1C-Specialist,
author of the courses “Income Tax, PBU 18 in 1C in Practice”,
“Production accounting in 1C-UPP for managers.”

Working with the report “Analysis of the state of tax accounting for income tax”

In all 1C configurations that have accounting and tax accounting blocks (1C-Accounting, 1C-Complex Automation, 1C-UPP), there is a report “Analysis of the state of tax accounting for income tax”.

The report is intended to check the turnover of income and expenses taken into account when calculating the tax base for income tax, according to accounting and tax accounting data, taking into account temporary and permanent differences.

The report is not intended:

To analyze data on income and expenses related to activities subject to UTII, with the exception of those expenses that are assigned to activities subject to UTII as a result of distribution based on income received.

To analyze income not taken into account when determining the tax base.

The analysis is carried out by comparing accounting data, tax accounting and accounting for permanent and temporary differences. Data comparison is based on equality in rpm corresponding accounts by type of accounting:

BU = NU ± PR ± VR

(I use the “±” sign to emphasize that the accounting and accounting amounts must be positive with the exception of reversal operations, and the amount of differences can have both a “+” and “-“ sign).

1c Report Analysis of income tax

Using the structure of the tax base, you can go to the accounting section of interest. The transition from one scheme to another is made by double-clicking the mouse on the block with the indicators of interest.

If you select the “Tax” section, the “Calculation of income tax” diagram opens.

In the diagram, the analysis is carried out by comparing the amount of income tax according to tax accounting data (income tax return) and according to accounting data, taking into account the recognition and write-off of permanent and deferred tax assets and liabilities ().

If the amount of income tax according to accounting data coincides with the amount of income tax according to tax accounting data, then tax accounting is regarded as correct. The exception is when there is an accounting loss during the audited period.

In this case, in the diagram, the blocks “Income tax according to NU data” and “Income tax according to accounting data, taking into account adjustments” are circled green frame.

Each block of the scheme has a name and 4 amounts, according to the types of accounting - BU, NU, VR and PR

By selecting a block in the diagram for decoding (for example, Income), a more detailed diagram for the selected block opens

If there is no detailed diagram for the block, then a report is opened on the summary transactions (turnovers) that formed the indicators of the block.

Below is an example of decoding the “Revenue from ordinary activities” block.

By setting the “Expand by documents” flag, the report expands to the primary documents that generated the indicators.

Any document included in the report can be opened by double-clicking on the selected line.

Thus, by sequentially moving from block to block and deciphering the indicators, you can reach the primary documents,

If the indicators of any block do not satisfy equality

BU = NU + PR + VR, then such a block is surrounded by a red frame, which indicates the presence of an error.

By double-clicking on such a block, we get a breakdown by revolutions. By setting the “Expand by documents” and “Show only errors” flags, we detail the decoding to the documents that generated the discrepancies.

After eliminating all errors and repeating routine operations, the report should not contain blocks highlighted with a red frame:

P.S. There are situations when the income tax calculation is correct, but the blocks are still highlighted with a red frame.

And there are also situations when the calculation is not correct, and there are no blocks highlighted in red.

These features of the report were explained in video appendix to the seminar “Income tax return in 1C - without errors and on time”, which was held in December.

P.S. The absence of discrepancies in the verified equality BU = NU + BP + PR indicates the first formal check for correctness. The correctness of the reflection of income and expenses for accounting and tax accounting is determined by the correct execution of primary documents and the selection of appropriate expense items.