Personal report on UST. Declaration from the entrepreneur. Report “Declaration on Unified Social Tax for persons making payments to individuals Tax return on the unified social tax

Registered with the Ministry of Justice of the Russian Federation on February 20, 2006.
Registration N 7523

In accordance with paragraph 7 of Article 80 of Part One of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2001, N 53, Art. 5016; 2003, N 23 , Art. 2174; 2004, No. 27, Art. 2711), paragraph 7 of Article 243 of the second Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, No. 32, Art. 3341; 2001, No. 1, Art. 18; 2002, No. 4; 2004, No. 2711, No. 3088), Federal Law of July 20, 2004 No. On introducing amendments to Chapter 24 of Part Two of the Tax Code of the Russian Federation, the Federal Law “On Compulsory Pension Insurance in the Russian Federation” and invalidating certain provisions of legislative acts of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, No. 30, Art. 3088) I order:

1. Approve the tax return form for the unified social tax for taxpayers making payments to individuals, in accordance with Appendix No. 1 to this order.

2. Approve the Procedure for filling out a tax return for the unified social tax for taxpayers making payments to individuals, in accordance with Appendix No. 2 to this order.

3. Recognize as invalid the order of the Ministry of Finance of the Russian Federation dated February 10, 2005 N 21n “On approval of the tax return form for the unified social tax for persons making payments to individuals, and instructions on the procedure for filling it out” (registered with the Ministry of Justice of the Russian Federation 24 February 2005, registration No. 6358; "Bulletin of normative acts of federal executive authorities", 2005, No. 10; "Rossiyskaya Gazeta", No. 44, 04.03.2005).

Minister A. Kudrin

Appendix No. 1

Tax return form for the unified social tax for taxpayers making payments to individuals

Appendix No. 2

The procedure for filling out a tax return for the unified social tax for taxpayers making payments to individuals

Section I. General requirements for the procedure for filling out the declaration

1. The tax declaration for the single social tax for taxpayers making payments to individuals (hereinafter referred to as the declaration) is filled out with a ballpoint or fountain pen, in black or blue. It can be printed on a printer.

The declaration is submitted on paper or electronically in accordance with the legislation of the Russian Federation.

A declaration on paper can be submitted by the taxpayer to the tax authority in person or through his representative, sent by mail with a list of the contents, or transmitted via telecommunication channels.

When sending a declaration by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment. When transmitting a declaration via telecommunication channels, the day of its submission is considered the date of its dispatch.

2. When filling out the declaration, the following is taken into account.

Only one indicator is entered in each line and its corresponding columns. If there are no indicators provided for in the declaration, a dash is placed in the line and the corresponding column. All indicator values are reflected in integers.

If on the pages of the declaration that must be submitted by the taxpayer, he does not fill out any tables, then a dash is placed in the fields of these tables.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the taxpayer (for an organization - signatures of officials (manager and chief accountant) under the correction, indicating the date of correction. All corrections are certified by the seal of the organization (stamp for foreign organizations) or the signature of an individual entrepreneur, as well as an individual not recognized as an individual entrepreneur.

Errors may not be corrected by correction or similar means.

After filling out and completing the declaration, sequential numbering of the completed pages is entered in the “Page” field.

3. At the top of each completed page of the declaration the following shall be indicated:

for Russian and foreign organizations:

taxpayer identification number (hereinafter referred to as TIN) and reason code for registration (hereinafter referred to as KPP), which is assigned to the organization by the tax authority to which the taxpayer submits the declaration. When filling out the TIN of an organization, which consists of ten characters, in the twelve-cell zone reserved for recording the “TIN” indicator, zeros (00) should be entered in the first two cells;

for a Russian organization:

The TIN and KPP at the location of the organization are indicated by the taxpayer in accordance with the Certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation in form N 12-1-7, approved by order of the Ministry of Taxes of Russia dated 11/27/1998 N GB-3-12/309 “On approval of the procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and document forms used when registering legal entities and individuals with the tax authority” (registered with the Ministry of Justice of Russia on 12/22/1998 , N 1664; “Bulletin of normative acts of federal executive authorities”, N 1, 01/04/1999; “Rossiyskaya Gazeta”, N 5-6, 01/14/1999, N 11, 01/21/1999) (hereinafter referred to as the order of the Ministry of Taxes of Russia dated 27.11. .98 N GB-3-12/309), or according to the Certificate of registration of a legal entity with the tax authority at the location in the territory of the Russian Federation in form N 09-1-2, approved by order of the Ministry of Taxes of Russia dated 03.03.2004 N BG -3-09/178 “On approval of the procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and forms of documents used for registration, deregistration of legal entities and individuals” (registered with the Ministry of Justice of Russia on March 24, 2004 N 5685 ; "Bulletin of normative acts of federal executive authorities", N 15, 04/12/2004; "Rossiyskaya Gazeta", N 64, 03/30/2004) (hereinafter - order of the Ministry of Taxes and Taxes of Russia dated 03/03/2004 N BG-3-09/178);

Checkpoint at the location of a separate division - in accordance with the Notification of registration with the tax authority of a legal entity at the location of its separate division on the territory of the Russian Federation in form N 12-1-8, approved by order of the Ministry of Taxes of Russia dated November 27, 1998 N GB-3- 12/309, or according to the Notification of registration with the tax authority of a legal entity in form N 09-1-3, approved by order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178;

for a foreign organization:

TIN and KPP at the location of the branch of a foreign organization operating on the territory of the Russian Federation - on the basis of a Certificate of registration with the tax authority in the form N2401IMD, approved by order of the Ministry of Taxes of Russia dated 04/07/2000 N AP-3-06/124 "On approval of the Regulations on the peculiarities of accounting in tax authorities of foreign organizations" (registered with the Ministry of Justice of Russia on 06/02/2000, N 2258; "Bulletin of normative acts of federal executive bodies", N25, 06/19/2000) (hereinafter - order of the Ministry of Taxes of Russia dated 04/07/2000 N AP-3-06/124), and/or an information letter on registration with the tax authority of a branch of a foreign organization in form 2201 I, approved by order of the Ministry of Taxes of Russia dated 04/07/2000 N AP-3-06/124;

for an individual:

TIN in accordance with the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in form N 12-2-4, approved by order of the Ministry of Taxes of Russia dated November 27, 1998 N GB-3-12/309, or in the form N 09-2-2, approved by order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178.

4. Title page, Sections 1., 2., 2.1. declarations are submitted by all taxpayers. Page 002 of the title page is submitted by individuals who are not recognized as individual entrepreneurs if they do not have a TIN. Section 2.2. declarations are submitted by organizations that have separate divisions that perform the organization’s duties for calculating and paying taxes and submitting a tax return. Sections 3., 3.1. declarations are filled out by taxpayers applying tax benefits in accordance with subparagraphs 1, 2 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation (hereinafter referred to as the Code).

5. The accuracy and completeness of the information specified in the declaration is confirmed by taxpayers at the bottom of the title page, as well as each completed Section of the declaration in accordance with paragraph 3 of Section II of this Procedure.

Section II. The procedure for filling out the title page of the declaration

1. The title page of the declaration is filled out by the taxpayer except for the section “To be filled out by a tax authority employee.”

2. When filling out the title page of the declaration, the taxpayer shall indicate:

in the zone of two cells reserved for filling out the “Document Type” indicator, when submitting the primary declaration, code 1 is indicated in the first cell, the second cell is not filled in.

When submitting a declaration to the tax authority, which reflects tax obligations taking into account the additions and changes made, code 3 (corrective) is indicated in the title page details “Document Type” with the number reflected through the fraction, reflecting what kind of declaration is taking into account the changes made and additions are submitted by the taxpayer to the tax authority (for example: 3/1, 3/2, 3/3, etc.);

reporting tax period- calendar year for which the declaration is submitted;

name of the tax authority and its code;

complete name of the Russian organization, corresponding to the name specified in the constituent documents (if there is a Latin transcription in the name, such is indicated), or the full name of the branch of a foreign organization operating on the territory of the Russian Federation; when filing a declaration by an individual entrepreneur; an individual who is not recognized as an individual entrepreneur - last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document);

main state registration number (OGRN) for organizations in accordance with the Certificate of state registration of a legal entity (form N P51001) or the Certificate of making an entry in the Unified State Register of Legal Entities (form N P50003), or the Certificate of making an entry in the Unified State Register of Legal Entities about a legal entity registered before July 1, 2002 (form N P57001), approved by Decree of the Government of the Russian Federation dated June 19, 2002 N 439 “On approval of forms and requirements for the execution of documents used for state registration of legal entities, as well as individuals as individual entrepreneurs” (Collected Legislation Russian Federation, 2002, No. 2586; 2003, No. 642; Article 4238; 2004, No. 10, Article 864) ;

main state registration number (OGRNIP) for an individual entrepreneur in accordance with the Certificate of state registration of an individual as an individual entrepreneur (Form N P61001) or the Certificate of making an entry in the Unified State Register of Individual Entrepreneurs (Form N P60004), or the Certificate of making an entry about an individual entrepreneur in the Unified State Register of Individual Entrepreneurs, registered before January 1, 2004 (form N P67001), approved by Decree of the Government of the Russian Federation of June 19, 2002 N 439;

city code and contact phone number;

number of pages, on which the declaration was drawn up;

the number of sheets of supporting documents, including documents confirming the authority of the taxpayer’s representative, or their copies, attached to the declaration.

3. For organizations reliability and completeness of information specified in the declaration are confirmed by the signatures of the head and chief accountant of the organization. In this case, the last name, first name, and patronymic of the named persons are indicated in full and the date of signing the declaration is indicated.

If the organization does not have a chief accountant, the accuracy and completeness of the information specified in the declaration is confirmed by the signature of the accountant who maintains accounting records in the organization, or the head of a specialized organization (centralized accounting department) or a specialist accountant who maintains accounting records in the organization on a contractual basis. If accounting is carried out personally by the head of the organization, then the signature of the head of the organization is affixed to the line “Chief Accountant”.

A declaration submitted by an individual entrepreneur, an individual not recognized as an individual entrepreneur, is signed by the taxpayer.

4. Section "To be completed by a tax authority employee" contains information about the submission of the declaration (the date of submission, the number under which the declaration is registered, the surname and initials of the name and patronymic of the tax authority employee who accepted the declaration, his signature).

5. In the absence of a TIN, an individual who is not recognized as an individual entrepreneur reports personal data according to the entire list given on page 002 of the title page.

When filling out the information on page 002 of the title page, please note that:

Last name, first name, patronymic are indicated in full, without abbreviations, in accordance with the identity document;

For interaction between the tax authority and an individual, a contact telephone number with city code is indicated. If you have a home and business telephone number, both numbers must be indicated;

Date of birth (day, month, year) is indicated in accordance with the entry in the identity document;

The place of birth is indicated in exact accordance with the entry in the identity document.

If the taxpayer has indicated an identification document that does not contain information about the date and place of birth, then these indicators are filled in on the basis of a birth certificate or other document containing such information;

The “citizenship” line indicates the name of the country of which the declarant is a citizen and the numeric code of the country in accordance with the directory (OKSM). In the absence of citizenship, the following is written: “stateless person”;

In the line “type of identification document” the specific name of the document (passport or other identification document) is written and the document code is indicated in accordance with Appendix No. 1 to this Procedure;

The place of residence in the Russian Federation is indicated on the basis of an entry in a passport or a document confirming registration at the place of residence (if it is not a passport, but another identity document), with the obligatory indication of the postal code and code of the subject of the Russian Federation in accordance with Appendix No. 2 to this Order.

For foreign citizens and stateless persons in the absence of a place of residence in the Russian Federation, the address for conducting activities in the Russian Federation is indicated.

The information specified on page 002 in the line “I confirm the accuracy and completeness of the information specified on this page” is certified by the signature of an individual, and the date of signing is indicated.

Section III. The procedure for filling out Section 1. “The amount of tax payable to the federal budget and state extra-budgetary funds” of the declaration

1. In Section 1. of the declaration, the taxpayer must reflect information about the amounts of tax calculated by him, subject to payment to the federal budget and the budgets of state extra-budgetary funds for the tax period, incl. for each month of the last quarter of the tax period.

on line 001:

for organizations (except for agricultural producers, organizations of folk arts and crafts and tribal, family communities of indigenous peoples of the North engaged in traditional economic sectors) taxed under the general tax regime - 01;

for legal entities submitting a tax return on payments and other remuneration accrued in favor of individuals - 31;

for agricultural producers, organizations of folk artistic crafts and tribal, family communities of indigenous peoples of the North, engaged in traditional economic sectors, taxed under the general tax regime - 02;

for individual entrepreneurs taxed under the general tax regime - 03;

for individual entrepreneurs taxed under the general tax regime and at the same time applying special tax regimes - 13;

for individuals not recognized as individual entrepreneurs - 04;

on line 010 - code of the administrative-territorial entity on the territory of which the unified social tax (hereinafter referred to as the tax) is paid, in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division;

on lines 020 - budget classification codes to which tax amounts payable are credited in accordance with the legislation of the Russian Federation on budget classification;

on lines 030 - tax amounts payable to the federal budget and state extra-budgetary funds for the tax period.

The values on lines 030 must be filled out by the taxpayer from Section 2 of the declaration in part:

federal budget (FB) - from column 3 of line 0600;

Social Insurance Fund of the Russian Federation (FSS) - from column 3 of line 0900;

Federal Compulsory Medical Insurance Fund (FFOMS) - from column 5 of line 0600;

territorial compulsory health insurance fund (TFIF) - from column 6 of line 0600;

on lines 040 - tax amounts payable to the federal budget and state extra-budgetary funds for the first month of the last quarter of the tax period.

The values on lines 040 must be filled out by the taxpayer from Section 2. of the declaration in part:

federal budget (FB) - from column 3 of line 0620;

Social Insurance Fund of the Russian Federation (FSS) - from column 3 of line 0920;

Federal Compulsory Medical Insurance Fund (FFOMS) - from column 5 of line 0620;

territorial compulsory health insurance fund (TFIF) - from column 6 of line 0620;

on lines 050 - tax amounts payable to the federal budget and state extra-budgetary funds for the second month of the last quarter of the tax period.

The values on lines 050 must be filled out by the taxpayer from Section 2. of the declaration in part:

federal budget (FB) - from column 3 of line 0630;

Social Insurance Fund of the Russian Federation (FSS) - from column 3 of line 0930;

Federal Compulsory Medical Insurance Fund (FFOMS) - from column 5 of line 0630;

territorial compulsory health insurance fund (TFIF) - from column 6 of line 0630;

on lines 060 - tax amounts payable to the federal budget and state extra-budgetary funds for the third month of the last quarter of the tax period.

The values on lines 060 must be filled out by the taxpayer from Section 2. of the declaration in part:

federal budget (FB) - from column 3 of line 0640;

Social Insurance Fund of the Russian Federation (FSS) - from column 3 of line 0940;

Federal Compulsory Medical Insurance Fund (FFOMS) - from column 5 of line 0640;

territorial compulsory health insurance fund (TFIF) - from column 6 of line 0640.

Section IV. The procedure for filling out Section 2. “Calculation of the single social tax” of the declaration

1. Line 0100 “Tax base for the tax period, total” reflects the tax base for the tax on an accrual basis for the tax period.

The amounts of payments and other remuneration specified in paragraph 1 of Article 236 of the Code, which are not recognized as an object of taxation in accordance with paragraph 3 of Article 236 of the Code, are reflected on line 1000 of the declaration. The list of payments related to expenses not taken into account for profit tax purposes and not recognized as an object of taxation by the unified social tax is established by Article 270 of Chapter 25 “Organizational Profit Tax” of the Code.

2. Amounts that are not subject to taxation in accordance with Article 238 of the Code are not included in the tax base on line 0100. The indicated amounts are reflected on line 1100 of the declaration:

Line 1100 also reflects the amount of temporary disability benefits due to illness or injury (except for industrial accidents and occupational diseases), paid for the first two days of temporary disability at the expense of the employer.

The tax base for calculating tax for the past tax period for taxpayers - organizations, individual entrepreneurs, lawyers who have established a law office, includes payments and other remunerations accrued by the taxpayer for this period in favor of individuals, regardless of the tax period in which they paid.

The tax base for calculating tax for the past tax period for taxpayers - individuals who are not recognized as individual entrepreneurs, includes payments and other remuneration paid during the tax period in favor of individuals for the performance of work, provision of services under employment and civil law contracts.

3. If taxpayers - organizations, individual entrepreneurs, along with activities taxed under special tax regimes, also carry out activities taxed under the general tax regime, then all indicators in the declaration, starting with the indicator “Tax base for the tax period, total ", such taxpayers report only by types of activities taxed under the general tax regime.

4. Line 0100 shall reflect payments and other remunerations made by taxpayers listed in paragraph 2 of Article 245 of the Code in favor of individuals under employment, civil law and copyright contracts, the subject of which is the performance of work, provision of services (except for remunerations paid individual entrepreneurs).

Amounts of cash allowance, food and clothing support and other payments made in favor of individuals specified in paragraph 2 of Article 245 of the Code are reflected by taxpayers on line 1200 in columns 3, 4 of the declaration and are not reflected on lines 0100 - 0140 in columns 3, 4 , 5 and along lines 0400 - 0440 in columns 3, 4.

5. Amounts of salary for prosecutors and investigators, as well as judges of federal courts and magistrates of constituent entities of the Russian Federation are not included in the tax base for calculating the tax payable to the federal budget, and are reflected on line 1300 of the declaration, and are not reflected on lines 0100 - 0140 in column 3 and along lines 0400 - 0440 in column 3 of the declaration.

Amounts reflected on lines 1000, 1100, 1200 in columns 3, 4, on line 1300 in column 3 are indicated in the note and are not included in the tax calculation.

6. Payments exempt from taxation in accordance with Article 239 of the Code are reflected on lines 0100-0140 in the full amount and then in the same amount are taken into account on lines 0400-0440 of the declaration.

7. Line 0110 “including for the last quarter of the tax period” is defined as the sum of lines 0120, 0130, 0140. It can also be calculated as line 0100 of the declaration for the tax period minus line 0100 of the calculation of advance payments for the unified social tax for the last reporting period tax period for which the declaration is submitted.

Lines 0120 - 014 reflect the tax base of each month of the last quarter of the tax period.

Line 0200 “Amount of calculated tax, total” reflects the amount of tax for the tax period, calculated to the federal budget and state extra-budgetary funds as the corresponding percentage of the tax base for the tax period. The specified amount is determined by taxpayers by adding up tax amounts that can be calculated, in particular, in rubles and kopecks for each individual in the forms of individual accounting of the amounts of accrued payments and other remunerations, the amounts of accrued unified social tax, insurance contributions for compulsory pension insurance (tax deduction), which taxpayers are required to maintain in pursuance of paragraph 4 of Article 243 of the Code. After rounding the received amount of calculated tax to whole rubles, it is reflected by the taxpayer on line 0200 of the declaration.

Rounding up to whole rubles the tax base, tax deduction, as well as calculated tax amounts and other indicators that have a monetary value, which are then reflected in the declaration, is carried out not in individual accounting, but after summing up all individual accounting data for the taxpayer as a whole.

Line 0210 “including: for the last quarter of the tax period” reflects the amount of tax for the last quarter of the tax period, defined as the difference between the amount of accrued tax for the tax period on an accrual basis from the beginning of the year and the amount of accrued advance payments reflected in line 0200 Calculation of advance payments payments for the unified social tax for the last reporting period of the tax period for which the declaration is submitted.

Lines 0220 - 0240 reflect the amount of calculated tax for each month of the last quarter of the tax period, which is determined as the difference between the amount of calculated tax on an accrual basis from the beginning of the tax period to the corresponding calendar month, inclusive, and the amount of calculated tax on an accrual basis from the beginning of the tax period to the previous calendar month. .

Line 0300 reflects the amount of the tax deduction applied by the taxpayer for the tax period when calculating the amount of the unified social tax payable to the federal budget, in the form of the amount of payments accrued for the same period for insurance contributions for compulsory pension insurance, paid in accordance with Federal Law dated 15 December 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation” (Collection of Legislation of the Russian Federation, 2001, N 51, Art. 4832; 2002, N 22, Art. 2026; 2003, N1, Art. 2, Art. 13; N 52, Art. 5037; 2004, N 2711; N49, Art. 485b; 2005, N1, Art. 9) and reflected in column 6 on line 0200 Section 2. Declarations of insurance contributions for compulsory pension insurance for persons making payments to individuals.

Lines 0310 - 0340 reflect the amount of tax deduction applied by the taxpayer for the last quarter of the tax period as a whole and for each month of the last quarter of the tax period.

Line 0400 “Amount of tax benefits for the tax period, total” is filled in by taxpayers applying tax benefits on the basis of subparagraphs 1 and 2 of paragraph 1 of Article 239 of the Code.

The legality of the application of these benefits is confirmed by organizations when they fill out Sections 3. and 3.1. declarations.

Line 0410 is defined as the sum of lines 0420, 0430 and 0440. It can also be calculated as line 0400 of the declaration for the tax period minus line 0400 of the calculation of advance payments for the unified social tax for the last reporting period of the tax period for which the declaration is submitted.

Lines 0420 - 0440 reflect the amount of tax benefits in each month of the last quarter of the tax period.

Line 0500 reflects the amounts of tax that are not subject to payment to the federal budget and the corresponding state extra-budgetary funds in connection with the application of tax benefits in accordance with Article 239 of the Code.

When calculating these amounts, the tax rates established by Article 241 of the Code for a tax base not exceeding 100,000 rubles per tax period are applied.

The calculation of the indicator on line 0500 in column 3 is carried out by taxpayers using the formula specified in column 1, taking into account the tax rates and tariffs of insurance contributions for compulsory pension insurance established for them by the relevant legislation.

The calculation of indicators on line 0500 in columns 4, 5, 6 is carried out accordingly as follows: line 500 = line 0400 x (3.2%;0.8%;2%)/100%.

The value of the indicator in line 0510 is determined as the sum of the indicators in lines 0520, 0530, 0540. It can also be calculated as the difference between the indicators in line 0500 of the declaration and line 0500 of the Calculation of advance payments for the unified social tax for the last reporting period of the tax period for which the declaration is submitted.

Lines 0520 - 0540 reflect the amounts of tax not subject to payment in connection with the application of tax benefits for each month of the last quarter of the tax period, calculated in a manner similar to the procedure provided for filling out lines 0200-0240 of the declaration.

Line 0600 reflects the amount of accrued tax to the federal budget and state extra-budgetary funds for the tax period, calculated:

According to column 3 as the difference between lines 0200, 0300, 0500;

According to columns 4, 5, 6 as the difference between lines 0200 and 0500.

If taxpayers listed in paragraph 2 of Article 245 of the Code, due to the confidentiality of the information provided, do not have the opportunity to fill out the entire declaration form, then it is completed starting from line 0600. Lines 0100 - 0540, 1000, 1100, 1200 Section 2., Sections 2.1., 2.2., 3., 3.1. They do not fill out declarations.

Line 0610 reflects the amount of accrued tax for the last quarter of the tax period, determined using the formulas provided in column 1 of this line, as well as the difference between the amount of accrued tax for the tax period reflected in line 0600 of the declaration and the amount of accrued advance payments reflected in line 0600 Calculation of advance payments for the unified social tax for the last reporting period of the tax period for which the declaration is submitted.

Lines 0620 - 0640 reflect the amount of accrued tax for each month of the last quarter of the tax period.

Line 0700 “Expenditures made for the purposes of state social insurance at the expense of the Social Insurance Fund for the tax period, in total” is filled in by the taxpayer based on data on actual expenses incurred for the purposes of state social insurance of individuals on an accrual basis from the beginning of the year until the end of the tax period.

The amount of these expenses corresponds to a similar indicator of expenses for the purposes of compulsory social insurance, filled out by the taxpayer for the same period in the Statement of Funds of the Social Insurance Fund of the Russian Federation, submitted to the executive body of this fund.

It should be taken into account that since January 1, 2005, the amount of temporary disability benefits due to illness or injury (except for industrial accidents and occupational diseases) is paid for the first two days of temporary disability at the expense of the employer and is not reflected on line 0700.

If part of the expenses incurred by the taxpayer for the purposes of compulsory social insurance of individuals is not accepted for offset by the executive body of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the SIF) based on the results of inspections, the taxpayer submits a corrective declaration for the unified social tax.

The value of the indicator in line 0710 is determined as the sum of the indicators in lines 0720, 0730, 0740, as well as the difference between the amount of expenses incurred by the taxpayer for the purposes of state social insurance of individuals for the tax period, reflected in line 0700 of the declaration, and the amount of similar expenses reflected in line 0700 Calculation of advance payments for the unified social tax for the last reporting period of the tax period for which the declaration is submitted.

Lines 0720 - 0740 reflect expenses incurred for the purposes of state social insurance of individuals in each month of the last quarter of the tax period from the 1st day until the end of the corresponding calendar month.

Line 0800 “Reimbursed by the executive body of the Social Insurance Fund for the tax period” reflects the amounts of money received in the tax period from the executive body of the Social Insurance Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued tax (from the beginning of the year to the end of the tax period) subject to payment to the Social Insurance Fund.

The value of the indicator in line 0810 is determined as the sum of the indicators in lines 0820, 0830, 0840, as well as the difference between the indicator reflected in line 0800 of the declaration and the indicator reflected in line 0800 of the Calculation of advance payments for the unified social tax for the last reporting period of the tax period, for which the declaration is being submitted.

Lines 0820 - 0840 reflect the amount of money received by the policyholder from the executive body of the Social Insurance Fund in each month of the last quarter of the tax period from the 1st day until the end of the corresponding calendar month, in order to reimburse expenses incurred for the purposes of state social insurance.

In the declaration, the amounts of compensation are reflected in the period in which they were received from the executive body of the Social Insurance Fund to the taxpayer’s account, regardless of the period in which there was an overexpenditure of funds for state social insurance purposes over the amount of accrued tax.

The value of the indicator in line 0900 “Subject to accrual to the Social Insurance Fund for the tax period, total” is determined as the indicator of line 0600 minus the indicator of line 0700 plus the indicator of line 0800.

The value of the indicator in line 0910 is determined:

as the sum of indicators of lines 0920, 0930, 0940;

as line 0610 - line 0710 + line 0810;

as the difference between the indicator reflected on line 0900 of the declaration and the indicator reflected on line 0900 of the Calculation of advance payments for the unified social tax for the last reporting period of the tax period for which the declaration is submitted.

For lines 0920 - 0940, the values are determined, respectively, as:

line 0620 - line 0720 + line 0820;

line 0630 - line 0730 + line 0830;

line 0640 - line 0740 + line 0840.

Section V. Procedure for filling out Section 2.1. "Distribution of the tax base (line 0100) and the number of individuals by regression scale intervals" of the declaration

The distribution of the tax base according to the intervals provided for in paragraph 1 of Article 241 of the Code is contained in Section 2.1. declarations.

The indicators of line 0100 of Section 2. in columns 3, 4, 5 are equal to the indicators of Section 2.1. lines 040 in columns 3, 4, 5, respectively.

Amounts of cash allowance, food and clothing support and other payments received by individuals specified in paragraph 2 of Article 245 of the Code are not included in the tax base for calculating tax and in Section 2.1. declarations are not reflected.

Since the amounts of monetary support of the persons specified in paragraph 3 of Article 245 of the Code are not included in the tax base for calculating the tax payable to the federal budget, the specified amounts are not reflected in column 3 of Section 2.1, and the number of these persons is not reflected in column 6 of Section 2.1. not specified.

Section VI. Procedure for filling out Section 2.2. "Summary indicators for the tax period for the calculation of the unified social tax by organizations that have separate divisions that perform the duties of organizations for paying tax and submitting a tax return" declaration

Organizations that have separate divisions that perform the duties of organizations for paying taxes and submitting tax returns, Section 2.2. fill out and submit to the tax authority at the place of registration of the organization.

In Section 2.2. declarations, indicators are reflected for the tax period on an accrual basis from the beginning of the year, and the procedure for filling out and calculating them is similar to the procedure for filling out Section 2 of the declaration.

When completing Section 2.2. declaration, the taxpayer for all even line codes (010, 020, 030, etc.) reflects the indicators for the organization as a whole, including separate divisions for which he pays tax and submits a tax return centrally at his location, as well as those separate divisions , which have a separate balance sheet, current account, accrue payments and other remuneration in favor of individuals and fulfill the organization’s responsibilities for paying tax and submitting a tax return at the location of such separate divisions.

For odd line codes in Section 2.2. (011, 021, 031, etc.) of the declaration, the taxpayer reflects summary indicators for those separate divisions of the organization that fulfill the organization’s responsibilities for paying tax and submitting a tax return at the location of the separate divisions.

The difference between the indicator for the organization as a whole (line 010, 020, 030, etc.) and the summary indicators for separate divisions performing the organization’s responsibilities for paying tax and submitting a tax return (line 011, 021, 031, etc. .), must be equal to the indicator of the corresponding line of Section 2. of the declaration filled out by the organization.

For example, for an organization:

Section 2.2. (page 010 - page 011) = Section 2. (page 0100).

Section 2.2. (page 020 - page 021) = Section 2. (page 0200).

Similar ratios must be observed by the organization when filling out the remaining indicators in Section 2.2. declarations.

1. Section 3. "Payments accrued by the taxpayer in favor of individuals who are disabled people of Group I, II or III, included in lines 0400-0440 of Section 2." declarations are filled out by taxpayers applying for tax benefits in accordance with subparagraph 1 of paragraph 1 of Article 239 of the Code for each individual - disabled person of group I, II or III, performing work (providing services) on the basis of an employment, civil law and (or) author's contract .

The number of completed lines in Section 3 of the declaration must correspond to the number of disabled individuals to whom payments were made by the taxpayer during the tax period.

Column 5 of Section 3 of the declaration for each individual disabled person of group I, II or III reflects the amounts of payments and other remunerations accrued on an accrual basis from the beginning of the year and not exceeding 100,000 rubles for the tax period.

Columns 6-9 of Section 3 of the declaration reflect the amounts of payments and other remuneration accrued for each individual - disabled person of Group I, II or III for the last quarter of the tax period, of which broken down by month.

According to the line code 020 “Total” in columns 5-9 of Section 3. of the declaration, the amounts of payments accrued for the corresponding period in favor of individuals who are disabled people of groups I, II or III are reflected as a whole for the taxpayer.

The values of indicators in columns 5-9 of code line 020 of Section 3. of the declaration must be equal to the values of the corresponding indicators in lines 0400 - 0440 of Section 2. of the declaration.

2. Section 3.1. “Calculation of conditions for the right to apply tax benefits established by subparagraph 2 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation” of the declaration is filled out by organizations that are exempt from paying tax on amounts of payments and other remuneration not exceeding 100,000 rubles during the tax period for each individual, subject to the conditions established by paragraphs two and three of subparagraph 2 of paragraph 1 of Article 239 of the Code.

Unified social tax usually defined as an economic term that is used in the field of taxation. This tax is collected to ensure that workers’ right to receive free medical care in appropriate institutions is realized. In addition, through the unified social tax, the right of citizens to state pension provision and social security is realized. The tax is credited with the active participation of budgetary and extra-budgetary funds.

Components of the unified social tax

The single social tax has several very important elements:

Directly taxpayers.
An object that is subject to taxation.

This also includes the tax base, tax benefits, periods - tax and reporting, the rate that applies to the tax; the procedure according to which payment is calculated and the time frame within which this must be done.

Calculation of the single social tax

The amount that characterizes the single social tax is calculated every month. Paragraph 2 of Article 243 of the Tax Code of the Russian Federation states that it is necessary to pay monthly advance payments. Their size is determined based on the amounts that were accrued for a specific month. However, there is an important fact from which you need to start. Since the amounts earned by the taxpayer may vary, it is necessary to periodically adjust the tax rate.

Thus, when determining the tax, it is adjusted taking into account the values of the amounts that were received earlier. This is just one of the points when calculating the unified social tax. Another determining indicator is the possibility of reducing taxes when increasing payments to an employee. It follows that the tax must be calculated for each person separately.

Who pays the single social tax?

Taxpayers are generally considered to include:

Persons involved in payments to individuals;
Organizations of various types;
Individual entrepreneurs;
Individuals who cannot be considered individual entrepreneurs;
Individual entrepreneurs, lawyers, doctors who have their own practice.

Unified social tax in 2016

Single social tax rate

In 2015, the Government of the Russian Federation did not change the rates of the unified social tax in relation to insurance payments. The amount of contributions to the Pension Fund is 22%, to the Social Insurance Fund – 2.9%, to the Mandatory Medical Insurance Fund – 5.1%.

The law on the country's budget for 2015 allows us to talk about several qualitative changes. The number of organizations that are allowed to submit insurance reports electronically is increasing. Further, it is prohibited to round the amounts of insurance payments - this mainly concerns rounding down. Since 2015, a new mechanism has been in place to determine the amount of the unified social tax. It is based on the average salary for 12 months, as well as on the increasing coefficient established by the Government of the Russian Federation.

Example of a declaration for a single social tax

The tax base for the unified social tax for 2015 for citizen Abramov was 50,000 rubles. He needs to apply those rates that correspond to the tax base up to 280,000 rubles.

Line 500 must be filled in as follows:

in column 3 – 10,950 rubles. (RUB 150,000 5 7.3%),

in column 4 – 1200 rubles. (RUB 150,000 5 0.8%),

in column 5 you need to indicate 2850 rubles. (RUB 150,000 5 1.9%).

Line 600 should contain the following values:

in column 3 – 7300 rub. (RUB 100,000 5 7.3%),

in column 4 – 800 rubles. (RUB 100,000 5 0.8%),

in column 5 you need to indicate 1900 rubles. (RUB 100,000 5 1.9%).

Information in line 700 need to be calculated as the difference between lines 500 and 600 for the given graph. The values determine the amount of UST for 2015. If there are no benefits, then the values in line 700 will correspond to the indicators in line 500.

By line 800 it is necessary to determine the amount of advance payments that were accrued for 2015. Advance payments should be handled by a specially appointed commission. Line 810 must be completed by lawyers. The individual entrepreneur does not need to fill it out; you can simply put a dash in it.

The positive difference between the tax amount accrued for the year (line 700) and payments made during the year (line 800) must be paid no later than July 15, 2015. The required amount must be entered in line 900.Line 1000 intended for heads of peasant (farm) households. Individual entrepreneurs do not fill it out.

Example of calculating the unified social tax

The employee's salary is 100,000 rubles per month. During the period from January to July, he earned 700,000 rubles. Unified Social Tax 30%, that is, 210,000 rubles. In August, the salary reached 800,000 rubles. 11,00 rubles are calculated at 30% and the tax is 3,300 rubles. In total, a tax of 213,300 rubles was paid for 711,000 rubles. Then for 89,000 we calculate 10% each, so we get 8,900 rubles. In total, 222,200 rubles were paid to the Unified Social Tax for August. From September to December, wages amounted to 400,000 rubles and the Unified Social Tax is 40,000 rubles. And in just one year, transferred in the form of unified social tax is 262,200 rubles.

If there were no calculations on a regressive scale, then the tax to the Pension Fund for 12 months would be 360,000 rubles. The difference is 97,800 rubles. The benefit is obvious.

It is the Unified Social Tax that differs from other taxes in that it has a regressive calculation scale. This cannot please both employers and taxpayers.

Simplified people report their income received and expenses incurred to the tax office by filling out a special declaration. We will talk about this document in the article and explain the nuances of calculating indicators using the example of a declaration under the simplified tax system for 2018.

Reporting deadlines and declaration form

Both private entrepreneurs and legal entities submit declarations under the simplified tax system. This only needs to be done once a year. Deadlines for submitting a declaration under the simplified tax system for 2018:

Individual entrepreneurs must submit a declaration by April 30; companies must report to the Federal Tax Service by April 1 (the deadline is delayed due to weekends).

The declaration under the simplified tax system includes a title page and six sections. But each company fills out its own set of sections. Companies and individual entrepreneurs with the object “income” fill out all sheets of the declaration, except 1.2, 2.1.2, 2.2. Section 3 is completed if the relevant data is available.

The “income minus expenses” object obliges the reporting entity to fill out the title page, sections 1.2, 2.2 and 3 (if there is targeted funding).

How to fill out the declaration is explained in detail by the Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/99@. The declaration form under the simplified tax system for 2018 was also approved by the said order.

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In what form is the declaration submitted under the simplified tax system?

The declaration under the simplified tax system is submitted on paper or electronically.

The easiest and most reliable way to submit a declaration is to send it electronically. But in this case, your company must be connected to the document flow with regulatory authorities.

If there is no agreement with a special operator, you can send the document by mail.

And another method that individual entrepreneurs most often use is a personal visit to the inspector. The tax return under the simplified tax system is submitted to the reporting office. As a sign of confirmation of acceptance of the declaration according to the simplified tax system, the inspector puts a mark on its acceptance and the date.

Zero reporting

If simplifiers did not conduct business and had no income during the year, they must submit a zero return to the tax office.

Penalties for failure to submit a declaration

Penalties are provided for failure to submit reports. The fine for violating deadlines or failure to submit a declaration is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

Also, violation of the deadline for filing a declaration or failure to submit it may entail a fine of 300-500 rubles for an official of the organization (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

An example of filling out a declaration according to the simplified tax system

Sample of filling out a simplified taxation system declaration

Details LLC, under the leadership of director Vitaly Mikhailovich Leshchin, earned in 2017:

in the first quarter - 25,000 rubles;

in the second quarter - 18,000 rubles, i.e. for the six months, the total income will be 43,000 (25,000 + 18,000);

in the third quarter - 68,000 rubles, i.e. for 9 months the income amounted to 111,000 (25,000 + 18,000 + 68,000);

in the fourth quarter - 78,000 rubles, i.e. for the year, Details LLC earned 189,000 (25,000 + 18,000 + 68,000 + 78,000).

Contribution details:

For the first quarter, 2,100 rubles were accrued.
For the second quarter - 2,100 rubles (cumulative total 4,200 rubles).
In the third quarter, 1,400 rubles were accrued (cumulative total of 5,600 rubles).
And in the last quarter of the year, contributions in the amount of 2,500 rubles were accrued (total for the year 8,100 rubles).

The company’s accountant will reflect all income in section 2.1.1 (this section is filled out by Details LLC, since it works on the simplified tax system with the “income” object). The tax is calculated immediately. Contributions are indicated. Please note that contributions are not indicated in the declaration in full - they should not exceed half of the calculated tax. So, in the first quarter the tax is 1,500 rubles, and contributions of 2,100 rubles were paid. Half of the contributions will be 1,100 rubles, and half of the tax will be 750 rubles. That is, the tax can be reduced by a contribution of only 750 rubles. Therefore, in line 140 of section 2.1.1, the accountant will indicate 750.

Based on Section 2.1.1, Section 1.1 must be completed.

Line 020: page 130 of section 2.1.1 - page 140 of section 2.1.1 = 1,500 - 750 = 750.

Line 040: page 131 of section 2.1.1 - page 141 of section 2.1.1 = 2,580 - 1,290 = 1,290. The previously accrued advance payment must be subtracted from the amount received (page 020 of section 1.1): 1,290 - 750 = 540.

By analogy, lines 070 and 100 are filled in.

In 2008, a new form of declaration for the unified social tax was approved. We offer you the rules for filling it out using a specific example.
The new declaration form does not differ significantly from the old one. The meaning of the calculation remains the same. It just changed its appearance - it became more modern (the old form was approved in 2001!).
The declaration consists of 3 sheets: the title sheet, the final sheet (how much is accrued for additional payment or reduction) and the tax calculation itself. We will start, as always, with calculations.

Sheet 3 of the declaration
Let us recall that the tax base for the unified social tax is almost equal to the tax base for the personal income tax, since income includes all income from business activities, and expenses include all costs directly related to this business activity. The difference will only arise when the entrepreneur uses a professional personal income tax deduction in the amount of 20% of income. He can use this deduction if he has very few expenses. This is described in more detail in the article “Annual report of an entrepreneur”.
Thus, in fact, sheet B1 from the 3-NDFL declaration will correspond to lines 100 and 200 in the UST declaration. In line 100 we indicate income received from business activities - in our example it is 2,325,336 rubles; and on line 200 expenses – 482,254 rubles. Line 300 is the difference between lines 100 and 200 - the amount that is subject to the single social tax.
Line 400 reflects the amount of tax benefits that the entrepreneur is entitled to. A tax benefit is provided to a taxpayer who is a disabled person of group 1, 2 or 3, in terms of income from his entrepreneurial and other professional activities in an amount not exceeding 100,000 rubles. during the tax period. That is, if the entrepreneur is disabled, then on line 400 he enters the amount of 100,000 rubles.
Line 500 reflects the accrued tax amounts broken down by fund - the federal budget, the Federal Compulsory Medical Insurance Fund and the Territorial Compulsory Medical Insurance Fund. Tax rates are listed below.
Since in our example the tax base exceeds 600,000 rubles, we will calculate the tax according to the third line of the rate table: “over 600,000 rubles.” (Table below).
Line 600 reflects the amount of tax benefits that an entrepreneur is entitled to if he has the right to use them. To do this, you need to multiply the value on line 400 by the corresponding tax rate. In our example, this line is marked with a dash or zero.
Line 700 reflects the accrued tax amounts based on the results of the tax period, taking into account tax benefits. If they were not provided, then line 500 is equal to line 700.
Line 800 indicates the advance payment amounts accrued to the entrepreneur on the basis of the tax notice. If this notice was not issued (it was not issued at all, and not just did not reach you by mail), then there were no tax charges, and in this line we put a zero or a dash. If you did not receive a notification, but paid the tax yourself, then the amounts paid cannot be entered here, since the declaration reflects the accrual of the tax, not the payment. You need to find out from the tax inspector whether there were charges, and if so, in what amounts. Please pay due attention to this line. If you do not put here the amount of accrued advance payments or, on the contrary, put the amount that you paid, then you will overpay the tax to the budget. Because based on the notification (which, quite possibly, you never received), the inspector has already charged you tax. And if it has been charged, then you must pay it. And with this declaration you also charge tax, which will also have to be paid by July 15, 2009. The result will be an underpayment of taxes, which means penalties and fines. And then you will have to deal with it all. Isn’t it easier to immediately find out whether advance payments on your personal account have been accrued or not, directly from the inspector (if you have not received any letter).
In our example, the notification was received and all amounts were paid on time, so we filled out line 800.

Line 810 is filled in by attorneys only. We are not one of them.
Line 900 reflects the final tax accruals - for additional payment or reduction. To do this, compare the values on line 800 and 700. If more advance payments were accrued, then it is necessary to enter the amount to be reduced with a minus sign, and if the accrued advance payments were less than calculated at the end of the year, then it is necessary to enter the amount to be accrued with a plus sign .
Line 1000 is filled in by the heads of farms registered as individual entrepreneurs who have benefits for the first 5 years of work. This line indicates the amount of income received by the entrepreneur for the reporting tax period.
Sheets 1 and 2 of the declaration
The second sheet indicates the tax amounts that are subject to accrual or payment at the end of the tax period. It is necessary to indicate the KBK, OKATO and taxpayer category.
On line 001 – taxpayer category:
for individual entrepreneurs taxed under the general tax regime – 03;
for individual entrepreneurs taxed under the general tax regime and at the same time applying special tax regimes - 13;
for heads of peasant (farm) households taxed under the general tax regime - 06;
for heads of peasant (farm) households taxed under the general tax regime and at the same time applying special tax regimes - 16;
for lawyers carrying out professional activities in bar associations, law offices and legal consultations - 07;
for lawyers who have established law offices - 08;
for notaries engaged in private practice – 09.
Line 020 indicates the BCC for the corresponding part of the single social tax and the accrued amount on line 030.
The calculated tax must be paid by July 15, 2009.
All that remains is to fill out the first – title – page. There are no problems here. For an example of a completed declaration, see pages 20-21.
N. Skvortsova[i]

The procedure for filling out the tax return form for the unified social tax for taxpayers making payments to individuals was approved by Order of the Ministry of Finance of December 29, 2007 N 163n. Let's look at it in detail.
General requirements for filling out the Declaration
The tax return form for the unified social tax for taxpayers making payments to individuals is filled out with a ballpoint or fountain pen, in black or blue. It can be printed on a printer.
The declaration is submitted on paper or electronically in accordance with the legislation of the Russian Federation.
A declaration on paper can be submitted by the taxpayer to the tax authority in person or through his representative, sent by mail with a list of the contents, or transmitted via telecommunication channels.
When sending the Declaration by mail, the day of its submission is considered the date of sending the postal item with a description of the attachment. When transmitting the Declaration via telecommunication channels, the day of its submission is considered the date of its dispatch.
When filling out the Declaration, the following is taken into account.
All values of the Declaration’s cost indicators are indicated in full rubles. Indicator values less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.
In each line and the corresponding column of the Declaration, only one indicator is indicated. In the absence of any individual indicators provided for in the Declaration, a dash is placed in the corresponding line.
If on the pages of the Declaration that must be submitted by the taxpayer, he does not fill out any tables, then a dash is placed in the fields of these tables.
To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the taxpayer or his representative under the correction indicating the date of correction. All corrections are certified by the seal of the organization (stamp for foreign organizations) or the signature of an individual entrepreneur, an individual not recognized as an individual entrepreneur, or their representatives.
Errors may not be corrected by correction or other similar means.
After filling out the Declaration, sequential numbering of the completed pages is entered in the “Page” field.
At the top of each completed page of the Declaration the following is indicated:
for Russian and foreign organizations:
taxpayer identification number (hereinafter referred to as TIN) and reason code for registration (hereinafter referred to as KPP), which is assigned to the organization by the tax authority to which the taxpayer submits the Declaration. When filling out the TIN of an organization, which consists of ten characters, in the twelve-cell zone reserved for recording the “TIN” indicator, zeros (00) should be entered in the first two cells;
for a Russian organization:
The TIN and KPP at the location of the organization are indicated by the taxpayer in accordance with the Certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation in form N 12-1-7, approved by the Order of the Ministry of Taxes of Russia dated 11.27.1998 N GB-3-12/309 “On approval of the Procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and document forms used when registering legal entities and individuals with the tax authority,” according to the Certificate of registration of a legal entity persons in the tax authority at their location on the territory of the Russian Federation in form N 09-1-2, approved by Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178 “On approval of the Procedure and conditions for assigning, applying, as well as changing the identification taxpayer numbers and forms of documents used for registration, deregistration of legal entities and individuals", or according to the Certificate of registration of a Russian organization with the tax authority at its location on the territory of the Russian Federation in form N 1-1-Accounting, approved Order of the Federal Tax Service of Russia dated December 1, 2006 N SAE-3-09/826@ "On approval of document forms used for registration and deregistration of Russian organizations and individuals."
Checkpoint at the location of the separate division - in accordance with the Notification of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location of the separate division on the territory of the Russian Federation in form N 12-1-8, approved by the Order of the Ministry of Taxes of Russia dated 11.27.1998 N GB-3-12/309, in accordance with the Notification of registration with the tax authority of a legal entity in form N 09-1-3, approved by Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178, or according to the Notification of registration of a Russian organization with the tax authority on the territory of the Russian Federation in form N 1-3-Accounting, approved by Order of the Federal Tax Service of Russia dated December 1, 2006 N SAE-3-09/826@;
for a foreign organization:
TIN and KPP at the location of the branch of a foreign organization operating on the territory of the Russian Federation - on the basis of a Certificate of registration with the tax authority in Form N 2401 IMD, approved by Order of the Ministry of Taxes of Russia dated 04/07/2000 N AP-3-06/124 “On approval of the Regulations on the peculiarities of accounting by tax authorities of foreign organizations” (registered with the Ministry of Justice of Russia on 06/02/2000, registration number 2258; Bulletin of normative acts of federal executive authorities, 06/19/2000, N 25) (hereinafter referred to as the Order of the Ministry of Taxes of Russia dated 04/07. 2000 N AP-3-06/124), as well as an Information Letter on registration with the tax authority of a branch of a foreign organization in form 2201 I, approved by Order of the Ministry of Taxes of Russia dated 04/07/2000 N AP-3-06/124;
for an individual:
TIN in accordance with the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in form N 12-2-4, approved by Order of the Ministry of Taxes of Russia dated November 27, 1998 N GB-3-12/309, in form N 09-2-2, approved by Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178, or in accordance with the Certificate of registration of an individual with the tax authority on the territory of the Russian Federation in form N 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated December 1, 2006 N SAE-3-09/826@.
Title page, sect. 1, 2, 2.1 Declarations are submitted by all taxpayers. In Sect. 2.1 taxpayers (except for organizations operating in the field of information technology and paying the unified social tax at the rates established by clause 6 of Article 241 of the Tax Code of the Russian Federation) fill out a table to reflect the tax base in intervals up to 280,000 rubles. and higher. Organizations operating in the field of information technology and paying the unified social tax (hereinafter referred to as the tax) at the rates established by clause 6 of Art. 241 of the Code, in section. 2.1, a table is filled in to reflect the tax base at intervals up to 75,000 rubles. and higher. Sections 3, 3.1 of the Declaration are filled out by taxpayers applying tax benefits in accordance with paragraphs. 1, para. 2 and 3 pp. 2 p. 1 art. 239 of the Code.
The accuracy and completeness of the information specified in the Declaration is confirmed by taxpayers or their representatives at the bottom of the title page, as well as each completed section of the Declaration in accordance with paragraph 3 of section. II of this Order.
Filling out the title page of the Declaration
The title page of the Declaration is filled out by the taxpayer, except for the section “To be filled out by a tax authority employee.”
When filling out the title page of the Declaration, the taxpayer indicates:
in the zone of two cells reserved for filling out the “Document Type” indicator, when submitting the primary Declaration, code 1 is indicated in the first cell, the second cell is not filled in.
When submitting an updated Declaration to the tax authority, which reflects tax obligations taking into account the additions and changes made, code 3 (corrective) is entered in the title page “Type of document” details, reflecting through a fraction the number indicating what kind of Declaration it is, taking into account the changes made and additions are submitted by the taxpayer to the tax authority (for example: 3/1, 3/2, 3/3, etc.);
the tax period is the calendar year, which is indicated on the title page of the Declaration as “0”;
reporting year - the calendar year for which the Declaration is submitted;
name of the tax authority and its code;
the full name of the Russian organization corresponding to the name specified in the constituent documents (if there is a Latin transcription in the name, such is indicated), or the full name of a branch of a foreign organization operating on the territory of the Russian Federation; when submitting the Declaration by an individual entrepreneur, an individual who is not recognized as an individual entrepreneur - last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document);
code of the type of economic activity of the taxpayer according to the All-Russian Classifier of Types of Economic Activities OK 029-2001 (OKVED);
taxpayer contact phone number;
the number of pages on which the Declaration is drawn up;
the number of sheets of supporting documents or their copies attached to the Declaration, including a copy of the document confirming the authority of the taxpayer’s representative in the event that the Declaration is signed by a non-taxpayer.
When confirming the accuracy and completeness of the information specified in the Declaration, taxpayer organizations put the signature of the head of the organization on the title page, which is certified by the seal of the organization, and indicates the date of submission of the Declaration. In this case, the last name, first name, and patronymic of the head of the taxpayer organization on the title page in the “Head” field are indicated in full.
The accuracy and completeness of the information specified in the declaration submitted by an individual entrepreneur or an individual not recognized as an individual entrepreneur is confirmed by his signature with the date of signing of the Declaration.
When confirming the accuracy and completeness of the information specified in the Declaration, the taxpayer's representative on the title page of the Declaration in the "Representative" field indicates the full name of the organization or the name, surname and patronymic of the individual representative of the taxpayer.
When confirming the accuracy and completeness of the information specified in the Declaration, the organization representing the taxpayer puts the signature of the head of the authorized organization in the appropriate field on the title page, which is certified by the seal of the organization, and the date of signing of the Declaration is indicated.
When confirming the accuracy and completeness of the information specified in the Declaration, an individual - a representative of the taxpayer, puts the signature of the individual on the title page in the appropriate field and puts the date of signing of the Declaration.
In addition, the name of the document confirming the authority of the taxpayer’s representative is indicated on the title page, and a copy of the specified document is attached to the Declaration.
The signature of the taxpayer or his representative and the date of signing of the Declaration are also affixed at the end of each section of the Declaration.
The section “To be completed by a tax authority employee” contains information about the submission of the Declaration (method of presentation, number of pages of the Declaration, number of sheets of supporting documents or copies thereof attached to the Declaration, date of submission, number under which the Declaration is registered, surname and initials of the tax employee of the body that adopted the Declaration, its signature).
If a taxpayer who is not an individual entrepreneur does not indicate a TIN, then his place of residence in the Russian Federation is indicated on the title page of the Declaration based on an entry in a passport or a document confirming registration at the place of residence, in the manner established by the legislation of the Russian Federation; if foreign citizens and stateless persons do not have a place of residence in the Russian Federation, the place of stay of such persons is indicated, determined by the address at which the individual is registered at the place of residence in the manner established by the legislation of the Russian Federation.
Filling out section 1 “Tax amounts payable to the federal budget and state extra-budgetary funds, according to the taxpayer” of the Declaration
In Sect. 1 of the Declaration, the taxpayer reflects information about the amounts of tax calculated by him, subject to payment to the federal budget and the budgets of state extra-budgetary funds for the tax period, incl. for each month of the last quarter of the tax period.
When filling out section. 1 of the Declaration, the taxpayer indicates: on line 001:
for organizations (except for organizations that have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone; agricultural producers; organizations of folk arts and crafts; tribal, family communities of indigenous peoples of the North engaged in traditional economic sectors; organizations operating in the field of information technology and paying tax at the rates established by clause 6 of Article 241 of the Code), taxed under the general tax regime - 01;
for organizations (except for organizations that have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone; agricultural producers; organizations of folk arts and crafts; tribal, family communities of indigenous peoples of the North engaged in traditional economic sectors; organizations operating in the field of information technology and paying tax at the rates established by clause 6 of Article 241 of the Code), taxed under the general tax regime and at the same time applying special tax regimes - 11;
for organizations that have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone - 21;
for organizations that have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone, and at the same time carrying out activities outside the technology-innovation special economic zone - 22;
for organizations operating in the field of information technology and paying tax at the rates established by clause 6 of Art. 241 Code, - 31;
for legal entities representing the Calculation of advance payments for tax on payments and other remuneration accrued in favor of individuals - 41;
for agricultural producers (organizations and individual entrepreneurs), organizations of folk arts and crafts and tribal, family communities of indigenous peoples of the North engaged in traditional economic sectors, taxed under the general tax regime - 02;
for agricultural producers, organizations of folk artistic crafts and tribal, family communities of indigenous peoples of the North, engaged in traditional economic sectors, taxed under the general tax regime and at the same time applying special tax regimes - 12;
for individual entrepreneurs taxed under the general tax regime - 03; for individual entrepreneurs taxed under the general tax regime and at the same time applying special tax regimes - 13;
for individual entrepreneurs who have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone - 23;
for individual entrepreneurs who have the status of a resident of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone, and at the same time carrying out activities outside the technology-innovation special economic zone - 43;
for individuals not recognized as individual entrepreneurs - 04; on line 010 - the code of the administrative-territorial entity on the territory of which the tax is paid, indicated in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division OK 019-95 (OKATO);
on lines 020 - budget classification codes, according to which the tax amounts payable are credited in accordance with the budget legislation of the Russian Federation;
on lines 030 - tax amounts payable to the federal budget and state extra-budgetary funds for the tax period.
The values on lines 030 must be filled in by the taxpayer from section. 2 Declarations regarding:
federal budget (FB) - from column 3 of line 0600;
Social Insurance Fund of the Russian Federation (FSS) - from column 3 of line 0900; Federal Compulsory Medical Insurance Fund (FFOMS) - from column 5 of line 0600;
territorial compulsory health insurance fund (TFIF) - from column 6 of line 0600;
on lines 040 - tax amounts payable to the federal budget and state extra-budgetary funds for the first month of the last quarter of the tax period.
The values on lines 040 must be filled in by the taxpayer from section. 2 Declarations regarding:
federal budget (FB) - from column 3 of line 0620;
Social Insurance Fund of the Russian Federation (FSS) - from column 3 of line 0920;
Federal Compulsory Medical Insurance Fund (FFOMS) - from column 5 of line 0620;
territorial compulsory health insurance fund (TFIF) - from column 6 of line 0620;
on lines 050 - tax amounts payable to the federal budget and state extra-budgetary funds for the second month of the last quarter of the tax period.
The values on lines 050 must be filled in by the taxpayer from section. 2 Declarations regarding:
federal budget (FB) - from column 3 of line 0630;
Social Insurance Fund of the Russian Federation (FSS) - from column 3 of line 0930;
Federal Compulsory Medical Insurance Fund (FFOMS) - from column 5 of line 0630;
territorial compulsory health insurance fund (TFIF) - from column 6 of line 0630;
on lines 060 - tax amounts payable to the federal budget and state extra-budgetary funds for the third month of the last quarter of the tax period.
The values on lines 060 must be filled in by the taxpayer from section. 2 Declarations regarding:
federal budget (FB) - from column 3 of line 0640;
Social Insurance Fund of the Russian Federation (FSS) - from column 3 of line 0940;
Federal Compulsory Medical Insurance Fund (FFOMS) - from column 5 of line 0640;
territorial compulsory health insurance fund (TFIF) - from column 6 of line 0640.
Completing Section 2 "Calculation of the Unified Social Tax"
Declarations
Line 0100 “Tax base for the tax period, total” reflects the tax base for the tax on an accrual basis for the tax period.
Line 0100 is filled in in accordance with Art. 237 of the Code.
The amount of payments and other remuneration specified in clause 1 of Art. 236 of the Code and not recognized as an object of taxation in accordance with paragraph 3 of Art. 236 of the Code, reflected in line 1000 of the Declaration. Payments and remuneration are not recognized as an object of taxation under the unified social tax if:
For corporate taxpayers, such payments are not included as expenses that reduce the tax base for corporate income tax in the tax period for which the Declaration is submitted. The list of payments related to expenses not taken into account for profit tax purposes is established by Art. 270 ch. 25 “Corporation income tax” of the Code;
taxpayers - individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, or individuals such payments in accordance with Chapter. 23 “Personal Income Tax” of the Code does not reduce the tax base for personal income tax in the tax period for which the Declaration is submitted. The indicated amounts are not subject to reflection on line 0100 of the Declaration.
Amounts that are not subject to taxation in accordance with Art. 238 of the Code.
The indicated amounts are reflected on line 1100 of the Declaration:
in column 3 - on the basis of clause 1 of Art. 238 Code;
in column 4 - on the basis of paragraphs 1 and 3 of Art. 238 of the Code.
Line 1100 also reflects the amount of temporary disability benefits due to illness or injury (except for industrial accidents and occupational diseases), paid for the first two days of temporary disability at the expense of the employer.
The tax base for calculating tax for the past tax period for taxpayers-organizations and individual entrepreneurs includes payments and other remuneration accrued by the taxpayer for this period in favor of individuals, regardless of the tax period in which they were paid.
The tax base for calculating tax for the past tax period for taxpayers - individuals who are not recognized as individual entrepreneurs, includes payments and other remuneration under employment and civil law contracts, the subject of which is the performance of work, the provision of services, accrued by taxpayers in the tax period and paid in favor of individuals.
If taxpayers - organizations, individual entrepreneurs, along with activities taxed under special tax regimes, also carry out activities taxed under the general tax regime, then all indicators in the Declaration, starting with the indicator “Tax base for the tax period, total”, are as follows: taxpayers report only by types of activities taxed under the general tax regime.
Line 0100 reflects payments and other remuneration made by taxpayers listed in clause 2 of Art. 245 of the Code, in favor of individuals under labor, civil and copyright contracts, the subject of which is the performance of work, provision of services (with the exception of remunerations paid to persons specified in paragraph 2 of paragraph 1 of Article 235 of the Code).
Amounts of cash allowance, food and clothing support and other payments made in favor of individuals specified in clause 2 of Art. 245 of the Code, are reflected by taxpayers on line 1200 in columns 3, 4 of the Declaration and are not reflected on lines 0100 - 0140 in columns 3, 4, 5 and on lines 0400 - 0440 in columns 3, 4.
The amounts of salary for prosecutors and investigators, as well as judges of federal courts and magistrates of the constituent entities of the Russian Federation are not included in the tax base for calculating the tax payable to the federal budget; they are reflected on line 1300 of the Declaration and are not reflected on lines 0100 - 0140 in column 3 and on lines 0400 - 0440 in column 3 of the Declaration.
Amounts reflected on lines 1000, 1100, 1200 in columns 3, 4, on line 1300 in column 3 are indicated in the note and are not included in the tax calculation.
The amounts of payments and rewards taken into account when determining tax benefits for the tax period in accordance with Art. 239 of the Code are reflected on lines 0100 - 0140 in the full amount and then in the same amount are taken into account on lines 0400 - 0440 of the Declaration.
Line 0110 “including for the last quarter of the tax period” is defined as the sum of lines 0120, 0130, 0140. It can also be calculated as line 0100 of the Declaration for the tax period minus line 0100 of Calculation of advance payments for the unified social tax for taxpayers making payments to individuals persons for the last reporting period of the tax period for which the Declaration is submitted.
Lines 0120 - 0140 reflect the tax base of each month of the last quarter of the tax period.
Line 0200 “Amount of calculated tax for the tax period, total” reflects the amount of tax for the tax period calculated to the federal budget and state extra-budgetary funds as the corresponding percentage of the tax base for the tax period. The specified amount is determined by taxpayers by adding up tax amounts that can be calculated, in particular, in rubles and kopecks for each individual in the forms of individual accounting of the amounts of accrued payments and other remunerations, the amounts of accrued unified social tax, insurance contributions for compulsory pension insurance (tax deduction), which taxpayers are required to maintain in pursuance of clause 4 of Art. 243 of the Code.
After rounding the received amount of calculated tax to whole rubles, it is reflected by the taxpayer on line 0200 of the Declaration.
Rounding up to whole rubles the tax base, tax deduction, as well as calculated tax amounts and other indicators that have a monetary value, which are then reflected in the Declaration, is carried out not in individual accounting, but after summing up all individual accounting data for the taxpayer as a whole.
Line 0210 “including: for the last quarter of the tax period” reflects the amount of tax for the last quarter of the tax period, defined as the difference between the amount of accrued tax for the tax period on an accrual basis from the beginning of the year and the amount of accrued advance payments reflected in line 0200 Calculation for the last reporting period of the tax period for which the Declaration is submitted.
Lines 0220 - 0240 reflect the amount of calculated tax for each month of the last quarter of the tax period, which is determined as the difference between the amount of calculated tax on an accrual basis from the beginning of the tax period to the corresponding calendar month, inclusive, and the amount of calculated tax on an accrual basis from the beginning of the tax period to the previous calendar month. .
Line 0300 reflects the amount of the tax deduction applied by the taxpayer for the tax period when calculating the amount of the unified social tax payable to the federal budget, in the form of the amount of payments accrued for the same period for insurance contributions for compulsory pension insurance, paid in accordance with Federal Law dated 15 December 2001 N 167-FZ "On compulsory pension insurance in the Russian Federation" and reflected in column 6 on line 0200 section. 2 Declarations on insurance contributions for compulsory pension insurance for persons making payments to individuals.
Lines 0310 - 0340 reflect the amount of tax deduction applied by the taxpayer for the last quarter of the tax period as a whole and for each month of the last quarter of the tax period.
Line 0400 “The amount of payments and remunerations taken into account when determining tax benefits for the tax period, total” is filled in by taxpayers applying tax benefits on the basis of paragraphs. 1 and 2 paragraphs 1 art. 239 of the Code.
Line 0410 is defined as the sum of lines 0420, 0430 and 0440. It can also be calculated as line 0400 of the Declaration for the tax period minus line 0400 of the Calculation for the last reporting period of the tax period for which the Declaration is submitted.
Lines 0420 - 0440 reflect the amount of tax benefits in each month of the last quarter of the tax period.
Line 0500 reflects tax amounts that are not subject to payment to the federal budget and state extra-budgetary funds in connection with the application of tax benefits in accordance with Art. 239 of the Code.
The calculation of these amounts is made based on payments and remunerations reflected on line 0400 in the appropriate columns, and the tax rates established by Art. 241 of the Code for a tax base not exceeding 280,000 rubles. (for organizations operating in the field of information technology and paying tax at the rates established by clause 6 of Article 241 of the Code - 75,000 rubles).
When calculating the amount of tax on line 0500 in column 3, which is not subject to payment to the federal budget, a tax deduction is applied in the amount of insurance contributions for compulsory pension insurance, calculated at the rate established by the current legislation to the corresponding base.
The value of the indicator in line 0510 is determined as the sum of the indicators in lines 0520, 0530, 0540. It can also be calculated as the difference between the indicators in line 0500 of the Declaration and line 0500 of the Calculation for the last reporting period of the tax period for which the Declaration is submitted.
Lines 0520 - 0540 reflect the amount of tax not subject to payment in connection with the application of tax benefits for each month of the last quarter of the tax period, calculated in a manner similar to that provided for filling out lines 0200
240 Declaration.
Line 0600 reflects the amount of accrued tax to the federal budget and state extra-budgetary funds for the tax period, calculated:
- according to column 3 as the difference in indicators of lines 0200, 0300, 0500;
- according to columns 4, 5, 6 as the difference between the indicators of lines 0200 and 0500.
If the taxpayers listed in paragraph 2 of Art. 245 of the Code, due to the confidentiality of the information provided, they are not able to fill out the entire Declaration form, then it must be filled out starting from line 0600. Lines 0100 - 0540, 1000, 1100, 1200 sections. 2, section 2.1, 3, 3.1 Declarations are not filled out by them.
Line 0610 reflects the amount of accrued tax for the last quarter of the tax period, determined using the formulas provided in column 1 of this line, as well as the difference between the amount of accrued tax for the tax period reflected in line 0600 of the Declaration and the amount of accrued advance payments reflected in line 0600 Calculation for the last reporting period of the tax period for which the Declaration is submitted.
Lines 0620 - 0640 reflect the amount of accrued tax for each month of the last quarter of the tax period.
Line 0700 “Expenditures made for the purposes of state social insurance at the expense of the Social Insurance Fund for the tax period, in total” is filled in by the taxpayer based on data on actual expenses incurred for the purposes of state social insurance of individuals on an accrual basis from the beginning of the year until the end of the tax period.
The amount of these expenses corresponds to a similar indicator of expenses for the purposes of compulsory social insurance, filled out by the taxpayer for the same period in the Settlement Statement for the funds of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the FSS), submitted to the executive body of this fund.
It should be taken into account that from January 1, 2005, the amount of benefits for temporary disability due to illness or injury (except for industrial accidents and occupational diseases) is paid for the first two days of temporary disability at the expense of the employer and is not reflected on line 0700.
If part of the expenses incurred by the taxpayer for the purposes of compulsory social insurance of individuals is not accepted for offset by the executive body of the Social Insurance Fund based on the results of inspections, the taxpayer submits an updated Declaration for the Unified Social Tax.
The value of the indicator in line 0710 is determined as the sum of indicators in lines 0720, 0730,
0740.
The taxpayer can also determine the correctness of filling in the value of line 0710 as the difference between the amount of expenses incurred by the taxpayer for the purposes of state social insurance of individuals for the tax period, reflected in line 0700 of the Declaration, and the amount of similar expenses reflected in line 0700 of the Calculation for the last tax reporting period. the period for which the Declaration is submitted.
Lines 0720 - 0740 reflect expenses incurred for the purposes of state social insurance of individuals in each month of the last quarter of the tax period from the 1st day until the end of the corresponding calendar month.
Line 0800 “Reimbursed by the executive body of the Social Insurance Fund for the tax period” reflects the amounts of money received in the tax period from the executive body of the Social Insurance Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued tax payable to the Social Insurance Fund.
The value of the indicator in line 0810 is determined as the sum of indicators in lines 0820, 0830,
0840.
The taxpayer can also determine the correctness of filling in the value of the indicator on line 0810 as the difference between the indicator reflected on line 0800 of the Declaration and the indicator reflected on line 0800 of the Calculation for the last reporting period of the tax period for which the Declaration is submitted.
Lines 0820 - 0840 reflect the amount of money received by the policyholder from the executive body of the Social Insurance Fund in each month of the last quarter of the tax period from the 1st day until the end of the corresponding calendar month, in order to reimburse expenses incurred for the purposes of state social insurance.
In the Declaration, the amounts of compensation are reflected in the period in which they were received from the executive body of the Social Insurance Fund to the taxpayer’s account, regardless of the period in which there was an overspending of funds for the purposes of state social insurance over the amount of accrued tax.
The value of the indicator in line 0900 “Subject to accrual to the Social Insurance Fund for the tax period, total” is determined as the indicator of line 0600 minus the indicator of line 0700 plus the indicator of line 0800.
The value of the indicator in line 0910 is determined:
as the sum of indicators of lines 0920, 0930, 0940;
as line indicator 0610 - line indicator 0710 + line indicator 0810;
as the difference between the indicator reflected on line 0900 of the Declaration and the indicator reflected on line 0900 of the Calculation for the last reporting period of the tax period for which the Declaration is submitted.
For lines 0920 - 0940, the values are determined, respectively, as: line indicator 0620
- line indicator 0720 + line indicator 0820;
line indicator 0630 - line indicator 0730 + line indicator 0830;
line indicator 0640 - line indicator 0740 + line indicator 0840.
Filling out section 2.1 "Distribution of the tax base (line 0100) and the number of individuals by intervals of the regression scale" of the Declaration
Distribution of the tax base according to the intervals of the regression scale provided for in paragraph 1 of Art. 241 of the Code, contained in section. 2.1 Declarations.
Indicators of line 0100 section. 2 in columns 3, 4, 5 are equal to the indicators of line 040 of section. 2.1 according to columns 3, 4, 5, respectively.
Since from the amounts of monetary allowance, food and clothing support and other payments received by individuals specified in clause 2 of Art. 245 of the Code, tax is not charged or paid, then in Sec. 2.1 The stated amounts are not reflected in the declaration.
Since from the amounts of monetary support of persons specified in paragraph 3 of Art. 245 of the Code, the tax subject to credit to the federal budget is not calculated or paid, then in column 3 of section. 2.1 the indicated amounts are not reflected and the number of these persons in column 6 of section. 2.1 is not specified.
Since taxpayers - organizations and individual entrepreneurs with resident status of a technology-innovation special economic zone and making payments to individuals working in the territory of a technology-innovation special economic zone, pay tax only to the federal budget, then columns 4 and 5 of section. 2.1, the indicated taxpayers do not fill in the number of individuals in columns 7 and 8 of section. 2.1 is not specified.
Distribution of the tax base according to the intervals of the regression scale for taxpayers-organizations operating in the field of information technology (with the exception of taxpayers who have the status of a resident of a technology-innovation special economic zone), and meeting the conditions established in paragraphs 7 and 8 of Art. 241 of the Code, and applying the tax rates established by paragraph 6 of Art.
241 of the Code, contained in the continuation of section. 2.1 Declarations.
Filling out section 3 “Information necessary for taxpayers to apply the tax benefits established by subparagraph 1 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation” of the Declaration and section 3.1 “Calculation of compliance with the conditions for the right to apply tax benefits established by paragraphs two and three of subparagraph 2 of paragraph 1 of Article 239 Tax Code of the Russian Federation" Declaration
Section 3 “Information required for taxpayers to apply the tax benefits established by subparagraph 1 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation” of the Declaration is filled out by taxpayers applying tax benefits in accordance with paragraphs. 1 clause 1 art. 239 of the Code, for each individual - disabled person of group I, II or III, performing work (providing services) on the basis of an employment, civil law and (or) author's contract.
Number of completed lines of section. 3 of the Declaration must correspond to the number of disabled individuals to whom payments were made by the taxpayer during the tax period.
According to column 5 section. 3 of the Declaration for each individual disabled person of group I, II or III, the amounts of payments and other remunerations accrued on an accrual basis from the beginning of the year and not exceeding 100,000 rubles for the tax period are reflected.
According to columns 6 - 9 sections. 3 of the Declaration reflects the amounts of payments and other remuneration accrued for each individual - disabled person of group I, II or III as a whole for the last quarter of the tax period, including for each month of the last quarter separately.
According to line code 020 "Total" in columns 5 - 9 of section. 3 Declarations reflect in general for the taxpayer the amounts of payments and other remuneration accrued for the corresponding period in favor of individuals who are disabled people of groups I, II or III.
Values of indicators in columns 5 - 9 of code line 020 section. 3 Declarations must be equal to the values of the corresponding indicators on lines 0400 - 0440 section. 2 Declarations.
Section 3.1 “Calculation of compliance of conditions for the right to apply tax benefits established by paragraphs two and three of subparagraph 2 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation” of the Declaration is filled out by organizations exempt from paying tax on amounts of payments and other remuneration not exceeding 100,000 rubles. during the tax period for each individual, subject to the conditions established by paragraph. 2 and
3 pp. 2 p. 1 art. 239 of the Code.