The income tax declaration (2012) is applied in the new format KND-1151006 as a result of the approval of the Order of the Federal Tax Service of Russia No. MMV-7-3 / 174 (2012, March, 22). The previous form, established in 2010, has lost its force.
What is income tax return
This is a reporting document in which the organization voluntarily shows the calculated profit received during the processing, analysis and synthesis of financial documents using registers and accounting accounting plans, as well as the amount of tax on income required to be paid to the budget. The reliability of all financial information presented in the declaration is confirmed by the signature of the head and sealed with the seal of the organization.
The overall financial result obtained by summing all the data in the synthetic accounts will show the profit or loss of the enterprise. Using a special interest grid established by tax standards, income tax is calculated.
The corporate income tax return is required to be submitted to the municipal tax office at the place of registration next month in the first, second and third quarters of the year. These reports shall be submitted by the 29th day of the month following the quarter for which tax is calculated and paid. And you must also pass it for the whole of 2012 no later than March 31 of the next year.
Old and new letterhead
How to submit reports correctly in connection with the replacement of the declaration form? The old-style income tax return is valid for the first six months of the current year. Therefore, the reporting document on income tax for the first quarter and six months is handed over in the old format. But in six months, a declaration can be submitted already before July 30. Why? Starting June 24, the order of the Federal Tax Service entered into force .
Therefore, a nine-month income tax return is submitted to the tax authorities on new forms. Taxpayers who calculate advance payments each month from actual profits should begin to submit reports in new formats for the previous seven-month period of the current year. The annual report on the calculation and payment of income tax will need to be filled out using the newly approved form.
Changes to the declaration
This document has been amended according to additions and changes in the 25th chapter of the Tax Code, which defines the provisions on corporate income tax. So, were changed:
- Sheet 02, Appendix No. 1 (line 107 added), to be filled in when calculating tax based on market prices using the profit distribution method.
- Sheet 02, appendix No. 3 (exclusion of lines 090, 080, 070).
- Sheet 02, Appendix No. 4 (exclusion of lines for loss incurred before 2002).
- Sheet 02, Appendix No. 6 (added).
- Sheet 02, appendix No. 6a (added).
New applications relate to organizations in the consolidated group of tax payers. Appendix 6 is completed when calculating advance payment transactions, as well as income tax, by the responsible consolidation participant for the entire group. He also pays the obligatory budget payment for the entire group. And in Appendix 6a, the result for each organization included in the group of taxpayers is entered. The declaration should contain as many annexes 6a as there are regions in which the organizations themselves that are members of the consolidation groups or their divisions are registered.
As you can see, with the creation of the CTG, in which related companies can merge, there was a need for changes in the Tax Code, which served as the reason for the approval of a new declaration form. The format has also been updated in electronic form; the second part is filled in differently (version 5.04).
Appendix No. 2 to the new declaration for 2012 can reflect the amount of expenses for reimbursing interest on mortgage loans to employees. And also, having received the right to apply accelerated depreciation to energy-saving fixed assets, these costs are also reflected in the same appendix.