Income tax return: sequence of completion

Start off filling necessary from the appendices to sheet 02, since data from them is used when filling out this sheet. Appendices 1 and 2 to income tax returns are submitted by all taxpayers, the rest are filled out only if the relevant indicators are available.

Then you can proceed to filling out the sheets. All payers fill out sheet 02. The remaining sheets, as well as attachments to income tax returns included in it if necessary.

After all the sheets are ready, subsections of the final section 1 are formed income tax return.

The number of pages of the declaration must be indicated on the title page, so it is better to fill it out last.

Income tax return: rules for filling out indicators

General filling requirements income tax returns are contained in section II. Those who submit a declaration in paper form, including filling out the form on a computer, should definitely familiarize themselves with them. When generating an electronic version or using accounting programs, compliance with the requirements will be ensured by the software.

So, general rules for filling out income tax returns are:

• Tax is compiled on a cumulative basis from the beginning of the year.

For details, see the material “ » .

• Amounts are indicated in full rubles, with values ​​less than 50 kopecks discarded, and 50 kopecks or more rounded to the nearest full ruble.
• Pages are numbered consecutively from the title page (001, 002, etc.).
• Each indicator corresponds to one field, exceptions are date (3 fields with a dot separator) and decimal fraction (2 fields with a dot separator).

Example of filling out a date field:

An example of filling out a field with a decimal fraction:

• In the absence of any indicator, a dash is placed - a straight line drawn in the middle of the familiarity along the entire length of the field.

An example of adding a dash:

• The fields are filled in from left to right, and blank spaces are marked with dashes.

Example of filling out the TIN field:

• When filling income tax returns Using software, the values ​​of numerical indicators are aligned to the right (last) familiarity.

Example:

Not allowed:

• correcting errors by corrective or other similar means;
• duplex printing and sheet binding income tax returns, leading to paper damage.

When printing income tax return, prepared using software, it is allowed that there is no framing of familiar places and dashes for empty familiar places. The location and size of the attribute values ​​should not change. Signs are printed in Courier New font, 16-18 point font.

The specified rules also apply when filling out income tax returns for 2016 year.

Filling out an income tax return: main sheets and lines

• appendices No. 6, 6a and 6b to sheet 02, which are filled out for the consolidated group of taxpayers;
• section B of sheet 03 - it calculates income tax on income in the form of interest on state and municipal securities;
• sheet 06, which is filled out only by non-state pension funds.

Income tax return - form you can find in the article “Income tax return form 2014-2015 (download sample)”

Title page

You need to fill out all the indicators except the section “To be completed by a tax authority employee.”

Here is some general information about the declaration

First of all, it is necessary to indicate (Section III Procedure for filling out an income tax return):

1. Taxpayer Identification Number (TIN) and checkpoint (put down further on all completed sheets).
2. Adjustment number: for the primary declaration, put “0--”, for the updated declaration, the serial number of the adjustment (“1--”, “2--”, etc.) ( see also " Updated declaration: what does an accountant need to know? » );
3. Tax (reporting) period. Basic codes:

• 21, 31, 33 and 34 - for declarations submitted respectively for the first quarter, half year, 9 months, year;
• codes 35 to 46 - for declarations submitted monthly by those who pay tax on actual profits;
• 50 - for the declaration for the last tax period during the reorganization (liquidation) of the organization.

Separate codes are provided for declarations on consolidated income tax (see Appendix No. 1 to the Procedure for filling out the declaration).

1. Your Federal Tax Service code.
2. Full name of the organization (separate division) in accordance with the constituent documents (including Latin transcription, if available).
3. OKVED code ( Read about the nuances of filling out this information in “ » ).
4. Contact number.
5. Number of pages income tax returns.
6. The number of sheets of supporting documents or their copies, including documents (copies) confirming the authority of the representative.

We certify the reporting information

• “1” - if the information is confirmed by the head of the organization;
• “2” - if a representative does it.

Read about putting a stamp on the declaration in the material “ Nuances of the procedure for drawing up and submitting an income tax return ».

If the representative is an organization, its name and surname, first name, patronymic of the individual authorized to certify the declaration on its behalf are given.

Upon signing income tax returns any representative also provides information about the document confirming his authority.

Section 1 and its subsections

Section 1 contains information about the amount of tax payable to the budget (Section IV Procedure for filling out an income tax return).

This section includes 3 subsections:

1. Income tax return must include section 1.1. It contains information about quarterly payments to the federal and regional budgets, indicating the BCC and the amounts to be additionally paid or reduced. The amounts come here from the total lines (270-281) of sheet 02 of the declaration.
2. Section 1.2 is completed only by those organizations that pay monthly advance payments within the quarter. It shows the monthly tax advance amounts for the next quarter. This subsection is not included in the annual declaration (clause 1.1 Procedure for filling out an income tax return). Lines 120-140, as well as 220-240 of the subsection reflect amounts constituting 1/3 of the amounts indicated in lines 300 (330) and 310 (340) of sheet 02.
3. Section 1.3 is completed in relation to the amounts of tax that the organization pays on interest and dividends, including as a tax agent. If there is no such tax, section in income tax return does not turn on.

Sheet 02 of the declaration

This sheet contains tax calculations. It is filled out in a certain order (Section V Procedure for filling out an income tax return).

For the “Taxpayer Identification” detail, most organizations put “1”. Special codes are provided:

• for agricultural producers - “2”;
• residents of the special economic zone - “3”;
• organizations operating in a new offshore hydrocarbon field - “4”.

The sign is filled in further in a similar order.

We reflect income and expenses

Lines 010-020 reflect income from sales and non-operating income from Appendix No. 1 to Sheet 02.

On lines 030-040 - expenses that reduce sales income and non-operating expenses from Appendix No. 2 to Sheet 02.

On line 050 - the amount of losses that are taken into account in a special manner and are reflected in Appendix No. 3 to sheet 02.

Determining the tax base

In line 060 we display the financial result - profit or loss. In most cases, this amount will be the tax base for the tax, which should be reflected in line 100.

See also " What are the consequences of reporting a loss on your income tax return? »

Line 110 is filled in by those payers who transfer losses incurred in the past to the current period.

If there is nothing to transfer or the current profit covers the loss, in line 120 you need to reflect the amount of the base from which the tax will be calculated. The indicator of this line is equal to the difference between lines 100 and 110.

In line 130, the tax base is reflected by individual payers who pay tax to the subject’s budget at reduced rates.

We indicate rates and calculate taxes

Lines 140-170 indicate tax rates: general, federal, regional and regional reduced. On lines 180-200 - the amount of calculated tax.

On lines 210-230 you need to indicate the amounts of accrued advance payments for the reporting (tax) period.

For income tax return 2016 sample individual lines are given on our website.

For information on how to calculate advances, read the article “ How to calculate monthly advance payments for income tax during the reporting period ».

Also see " How is line 220 of sheet 02 of the income tax return filled out? »

Lines 240-260 are filled in when tax paid abroad is included in the tax payment.

The Federal Tax Service also recommends reflecting the trade fee in these lines - see “ How can Moscow organizations reflect the trade fee in their income tax return? ».

The amount of tax to be paid additionally or reduced is reflected on a budgetary basis in lines 270-271 and 280-281, respectively.

The amount to be paid is calculated as the difference between the tax calculated for the reporting period (lines 190 and 200), advances for the previous period (lines 220 and 230) and the credited “foreign” tax (lines 250 and 260).

1. Advances for the next quarter (lines 290-310).

This is the difference between line 180 of the current declaration and line 180 of the declaration for the previous reporting period. If it is negative or zero, advances are not paid.

Cm. " How to calculate line 290 of sheet 02 of the income tax return? »

Lines 290-310 are not filled in:

• in the annual declaration;
• organizations that pay only quarterly advances;
• taxpayers who switched to calculating monthly advance payments based on actually received profits.

1. Advances for the first quarter of next year (lines 320-340).

These lines need to be filled in:

• in the declaration for 9 months (in this case, the amount of monthly advances for the 1st quarter is taken equal to the amount of monthly advances payable in the 4th quarter, that is, the indicators of lines 290-310);
• in the declaration for 11 months when switching from advances on actually received profit to the general procedure.

Appendix No. 1 to sheet 02

Appendix No. 1 to Sheet 02 reflects the organization’s income from sales and non-operating income (Section VI Procedure for filling out an income tax return).

Revenue information

On line 010 you need to show the total amount of sales revenue. For terms 011-014, this indicator is detailed by sales revenue:

• goods (works, services) for own consumption;
• purchased goods;
• property rights, except for income from the sale of rights to claim debt specified in Appendix No. 3 to sheet 02;
• other property.

Lines 020-022 are filled out only by professional participants in the securities market.

In lines 023-024, from January 1, 2015, income on marketable securities is shown by payers who are not professional participants.

Line 027 shows the proceeds from the sale of the enterprise as a property complex.

Revenue from sales from operations reflected in Appendix No. 3 to Sheet 02 is transferred to line 030 (page 340 of Appendix No. 3 to Sheet 02).

Line 040 is the total for income from sales. This amount must be transferred to line 010 of sheet 02.

Non-operating income

Income tax return assumes that non-operating income is reflected after sales income.

Cm. " What income is non-operating income? »

Line 100 indicates their total amount. It will go to line 020 of sheet 02.

• income of previous years identified in the reporting (tax) period;
• the cost of materials and other property received during dismantling or disassembly during the liquidation of fixed assets being taken out of service, as well as during repair, modernization, reconstruction, technical re-equipment, partial liquidation of fixed assets;
• received in the form of gratuitously received property (work, services) or property rights;
• the cost of surplus inventories and other property that are identified as a result of the inventory;
• the amount of the restored depreciation bonus ( see also " Depreciation bonus: when to restore? » );
• income received by professional participants in the securities market carrying out dealer activities (including banks) on operations with financial instruments of futures transactions not traded on the organized market;
• self-adjustment amounts for transactions with related parties ( cm. " The Federal Tax Service explained how to declare tax adjustments for transactions with dependent parties ».

Appendix No. 2 to sheet 02

Income tax return contains Appendix 2 to Sheet 02, which calculates the amount of expenses of the organization - both related to production and sales, and non-operating (Section VII Procedure for filling out an income tax return). Let's look at the main lines of the application.

We reflect the costs of production and sales

Production costs are reflected in the application, divided into direct and indirect.

Cm. " How to take into account direct and indirect expenses in tax accounting ».

Lines 010-030 are allocated for direct expenses:

• line 010 is filled in by organizations engaged in the production of goods, performance of work, and provision of services;
• terms 020-030 are filled in for trading operations.

Next come the indirect costs. Their total amount is reflected on line 040, and in lines 041-055 individual of them are deciphered, for example taxes (insurance premiums are not included here), depreciation premiums, acquisition of land, R&D.

Attention: cash method!

If you use the cash method of accounting, do not fill out lines 010-030. Expenses that reduce the tax base in accordance with Art. 273 of the Tax Code of the Russian Federation, show on line 040.

Line 060 shows the price of acquisition (creation) of other property (except for securities, products of own production, purchased goods, depreciable property), income from the sale of which is reflected in line 014 “Proceeds from the sale of other property” of Appendix No. 1 to sheet 02, as well as costs associated with its implementation.

Line 061 indicates the value of the net assets of the enterprise sold as a property complex.

Lines 070 and 071 are filled in only by professional participants in the securities market. Non-professional participants reflect expenses related to marketable securities in lines 072-073, respectively.

Line 080 reflects the costs of operations reflected in Appendix No. 3 to Sheet 02 (page 350 of Appendix No. 3 to Sheet 02).

The following lines should show the losses:

• 090 - part of the loss of industrial enterprises received in previous periods, taken into account in the current period ( cm. " ») ;
• 100 - from the sale of depreciable property, taken into account in accordance with paragraph 3 of Art. 268 of the Tax Code of the Russian Federation and previously taken into account on line 060 of Appendix No. 3 to sheet 02;
• 110 - from the implementation of the right to a land plot.

Line 120 shows the amount of the premium paid by the buyer of the enterprise as a property complex (clause 1, clause 3, article 268.1 of the Tax Code of the Russian Federation).

On lines 131-135, reflect information about accrued depreciation (including intangible assets) using the linear/non-linear accrual method.

Non-operating expenses

The total amount of non-operating expenses is shown in line 200, individual expenses are shown in lines 201-206, in particular:

• interest on debt obligations ( see also " Attention: the procedure for recognizing interest has been changed retroactively » );
• reserves ( see, for example, " Provision for doubtful debts: procedure for creation and calculation of deductions » );
• to liquidate the OS ( see also " How to take into account the costs of liquidation of under-depreciated fixed assets in tax accounting? » );
• fines, penalties, sanctions, damages, etc.

Term 300 reflects losses equated to non-operating expenses, including losses from previous years identified in the current period (line 301) and bad debts (302).

If in the current period you are correcting errors from previous years that did not result in an understatement of tax, fill out lines 400-403.

Cm. " Nuances of the procedure for drawing up and submitting an income tax return ».

Appendix No. 3 to sheet 02

Appendix No. 3 to sheet 02 contains the calculation of financial results taken into account in a special manner (Articles 264.1, 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation).

These are income, expenses and results for such operations as:

• sale of depreciable property - lines 010-060;
• exercise of the right to claim debt with due and undue payment - lines 100-170 ( about filling out lines 160-170 read “ Nuances of the procedure for drawing up and submitting an income tax return » );
• the result of the activities of the enterprise - lines 180-201 ( cm. " Service industries and farms. Income tax » );
• trust management - lines 210-230;
• realization of the right to a land plot - lines 240-260.

At the end of the application (lines 340-360) are given: total revenue, expenses, losses for all transactions reflected here.

Appendix No. 4 to sheet 02

Appendix No. 4 is filled out by those taxpayers who transfer losses incurred in previous periods to the current period.

Let us remind you that such a transfer is possible for losses of 10 previous years (clauses 1, 2 of Article 283 of the Tax Code of the Russian Federation).

The appendix is ​​included in the declaration only for the first quarter and for the year (clause 1.1 Procedure for filling out an income tax return).

The balance of the uncarried loss at the beginning of the tax period is reflected in line 010. Lines 040-130 show losses by year of their formation.

Line 140 indicates the tax base - here you need to transfer the indicator of line 100 of sheet 02.

In line 150 - the amount of loss that reduces the current tax base. This line cannot be larger than line 140. Move the indicator from it to line 110 of sheet 02 of the declaration.

The balance of the uncarried loss is indicated in line 160 (only in the annual declaration!).

Lines 135, 151 and 161 are intended to indicate losses on completed transactions that were received from transactions with securities traded on the organized securities market that arose before December 31, 2014 inclusive and were not previously taken into account when determining the tax base.

Appendix No. 5 to sheet 02

Appendix No. 5 to sheet 02 is filled out by organizations that have separate divisions. It is filled out (clause 10.1 Procedure for filling out an income tax return):

• for an organization without separate divisions;
• for each separate division, including those closed in the current tax period, or a group of separate divisions located on the territory of one constituent entity of the Russian Federation.

The number of completed applications depends on the number of separate divisions or their groups.

Specify the calculation code

In the “Calculation compiled (code)” field, enter:

• 1 - if the application is compiled for an organization without separate divisions included in it;
• 2 - for a separate division;
• 3 - for a separate division closed during the year;
• 4 - for a group of separate divisions of one region.

Then fill in information about the unit: checkpoint, name, whether it is responsible for the group.

We calculate the base and tax

Line 030 indicates the tax base for the organization as a whole. Transfer here the data from line 120 of sheet 02 of the declaration.

In lines 040-120, calculate the tax and advance payments based on the share of the tax base of the division (or parent organization) and the tax rate in the corresponding constituent entity of the Russian Federation.

Please note: the sum of lines 070 of Appendix No. 5 for the organization without its separate divisions and for each separate division (group of divisions) is transferred to line 200 of sheet 02.

The sum of lines 080 of Appendix No. 5 to sheet 02 must be equal to the amount reflected in line 230 of sheet 02.

We distribute advances

Line 120 reflects monthly advances payable for the next quarter. The amount of the monthly advance payment for the organization as a whole (line 310 of sheet 02) is distributed between the parent organization and each division (group) based on the shares of the tax base (line 040 of appendices No. 5 to sheet 02 of the declaration):

page 120 = page 310 of sheet 02 x page 040 of Appendix No. 5 to sheet 02/100.

Monthly advances for the fourth quarter are also monthly advances for the first quarter of the next year, which are reflected in line 121 of Appendix 5 of the declaration for 9 months.

Advances are divided into 3 payment terms in equal installments and are reflected in declarations for the parent organization and divisions in subsections 1.2 of section 1.

Line 120 of Appendix No. 5 to Sheet 02 in annual terms income tax returns not filled in.

Sheet 03 of the declaration

Sheet 03 is filled out by organizations that are tax agents for income in the form of dividends, as well as interest on state and municipal securities. It consists of 3 sections:

• Section A - calculation of tax on dividends;
• Section B - calculation of tax on interest on state and municipal securities;
• Section B - breakdown of dividend amounts (interest).

Filling out an income tax return according to sections A, B, C of sheet 03 determined by section XI Procedure for filling out an income tax return.

Please note: Sheet 03 is completed for each decision on profit distribution. Those. if payments are made under several decisions in the current period, then several corresponding sheets 03 are submitted.

Also keep in mind that the sheet is compiled only in those periods when dividends were transferred. There is no need to present it for those periods when there were no payments - this follows from paragraph. 2 p. 1 art. 289 Tax Code of the Russian Federation, paragraphs. 1.1, 1.7 and 11.1 Procedure for filling out an income tax return.

In other words, there will be no cumulative total, which is present in other sheets of the declaration.

Cm. " How to correctly fill out an income tax return on an accrual basis? »

Example:

Let's say the decision on distribution and payment of dividends occurred in June. There were no more such payments during the year. Then sheet 03 needs to be submitted only as part of the half-year declaration. The information reflected in it does not need to be included either in the declaration based on the results of 9 months or in the annual one.

Section A of sheet 03

So, Section A of sheet 03. It is filled out by organizations:

• directly paying dividends (issuers);
• non-issuers, such as depositories.

The corresponding attribute (“1” or “2”) should be entered in the “Category of tax agent” field in Section A of sheet 03.

The next field (“TIN of the organization issuing securities”) is filled in only by non-issuers. Issuers put a dash here.

• type of dividends (1 - interim, 2 - annual);
• reporting (tax) period code from Appendix No. 1 to;
• reporting year.

Then information about the amounts of dividends paid and income tax is reflected:

• on line 001 - the total amount of dividends distributed in favor of all recipients - this is indicator D1 in the tax calculation formula from clause 5 of Art. 275 Tax Code of the Russian Federation ( cm. " Features of calculating dividends for determining income tax » );
• on line 010 - dividends payable only to those shareholders (participants) in relation to whom the organization acts as a tax agent;
• on lines 020-060, the dividend amounts are detailed depending on the status of their recipients (Russian or foreign organization, individual - residents and non-residents of the Russian Federation, persons with an unknown status), and for some of them - also depending on the applied tax rate ( cm. " The income tax return for 2015 does not take into account changes in the dividend rate. The Federal Tax Service told us how to fill it out » );
• line 070 indicates the amount of dividends transferred to persons who are nominal holders of securities, without tax withholding; if you are an issuer, then the sum of lines 010 and 070 should correspond to indicator D1 ( cm. " How to calculate income tax on dividends » );
• on lines 080 and 081, reflect the amount of dividends you received from Russian and foreign organizations, minus the tax withheld by the source of payment - the tax agent (in this case, line 080 should include dividends received in previous periods, as well as from the beginning of the current year until the date of distribution dividends that were not previously taken into account when determining the tax base for income received in the form of dividends);
• on line 081 show the dividends received, with the exception of those specified in paragraphs. 1 clause 3 art. 284 of the Tax Code of the Russian Federation, the tax on which is calculated at a rate of 0% - this line corresponds to indicator D2 in the tax calculation formula from clause 5 of Art. 275 Tax Code of the Russian Federation;
• on line 090, indicate the total amount of dividends distributed in favor of all recipients, reduced by the value of the indicator on line 081 (D1 - D2):

page 090 = page 001 - page 081

page 090 = page 010 + page 070 - page 081.

If line 090 is negative, you will not have to pay tax, but no refund will be made from the budget. In this case, put dashes in the subsequent lines (091-120).

Attention non-issuers!

Non-issuers must put dashes on lines 080, 081, and determine the indicator for line 090 on the basis of information provided by the Russian organization paying income in the form of dividends.

• on lines 091 and 092 show the amounts of dividends used to calculate tax, and in line 091 - dividends taxed at rates of 9 and 13% ( cm. " The income tax return for 2015 does not take into account changes in the dividend rate. The Federal Tax Service told us how to fill it out » );
• on line 100, indicate the tax calculated on them;
• on line 110 - tax calculated on dividends paid to Russian organizations in previous periods in relation to each decision on the distribution of income from equity participation;
• on line 120 - tax accrued on dividends paid to Russian organizations in the last quarter (month) of the reporting (tax) period in relation to each decision on the distribution of income from equity participation.

When paying dividends partially (in several stages), the payment of tax must be reflected in lines 040 of subsection 1.3 of section 1 of the declaration. In this case, the period is indicated based on the date of payment of dividends in accordance with clause 4 of Art. 287 of the Tax Code of the Russian Federation, i.e. no later than the day following the day of payment.

Section B of sheet 03

The dividends reflected in section A of sheet 03 need to be deciphered.

To decipher dividends paid to legal entities, section B of sheet 03 is intended. For dividends from individuals, Appendix No. 2 to the declaration is filled out.

Cm. " Appendix No. 2 to the declaration ».

Section B is completed for each organization that receives income.

When filling out section B for dividends:

• according to the attribute “Attribute of ownership”, the code “A” is entered (this means that the decoding refers to section A of sheet 03);
• according to the “Type” detail, “00” is entered in the primary calculation, and when submitting an updated (corrective) calculation, the adjustment number (“01”, “02”, etc.) is indicated;
• information about the organization receiving the income, the amount of dividends (before tax withholding) and the tax itself are indicated.

If dividends are transferred without tax withholding to persons recognized as tax agents, information about these persons and the amounts of dividends transferred to them are reflected in section B of sheet 03 with the note “tax agent” after the name of the organization and a dash on line 070.

Sheet 04 of the declaration

In sheet 04, income tax is calculated at rates different from the general rate of 20% (section XII Procedure for filling out an income tax return). This is mainly a tax on income in the form of interest on securities and dividends. In this case, a separate sheet 04 is filled out for each of the following income:

• income in the form of interest on government securities of member states of the union state, government securities of constituent entities of the Russian Federation and municipal securities (rate 15%);
• income in the form of interest on securities referred to in subparagraph. 2 clause 4 art. 284 Tax Code of the Russian Federation (rate 9%);
• income in the form of interest on state and municipal bonds, subject to taxation (rate 0%);
• income in the form of dividends (income from equity participation in foreign organizations) at a rate of 9%;
• income in the form of dividends (income from equity participation in foreign organizations) at a rate of 0%;
• income in the form of dividends (income from equity participation in Russian organizations) at a rate of 9%;
• income from the sale or other disposal of shares (participatory interests) in accordance with Art. 284.2 of the Tax Code of the Russian Federation (rate 0%).

The corresponding code for the type of income (1-7) must be entered in the “Type of income” field.

For each income you need to reflect:

• tax base (line 010);
• income that reduces the tax base (line 020), expense arising in the case of accrual of interest (coupon) income on securities that are the subject of a repo transaction when closing a short position in accordance with clause 9 of Art. 282 Tax Code of the Russian Federation;
• tax rate (line 030) - 15, 9 or 0%;
• amount of calculated tax (line 040 = (line 010 - line 020) x line 030 / 100);
• the amount of tax on dividends paid outside the Russian Federation and counted towards the payment of tax in accordance with Art. 275, 311 of the Tax Code of the Russian Federation in previous reporting periods (line 050 is equal to the sum of lines 050 and 060 for the previous reporting period) and in the current reporting period (line 060); in this case, lines 050 and 060 are filled in only for sheet 04 with code “4”;
• the amount of tax accrued in previous reporting periods (line 070 is equal to the sum of lines 070 and 080 for the previous reporting period);
• the amount of tax accrued on income received in the last quarter (month) of the reporting (tax) period (line 080 = line 040 - line 050 - line 060 - line 070).

The calculated tax for specific payment dates of the last quarter (month) of the reporting (tax) period is reflected on lines 040 of subsection 1.3 of section 1 of the declaration. In this case, the period is indicated based on the date of receipt of income or payment of dividends in accordance with paragraphs. 1 and 4 tbsp. 287 Tax Code of the Russian Federation.

Sheet 05 of the declaration

Sheet 05 contains the calculation of the tax base for transactions with securities and FISS, the financial results of which are taken into account in a special manner. In the new declaration, this sheet has 2 forms:

• for the annual declaration - 2014 on income received during the reporting and tax periods of 2014 (section XIII-I Procedure for filling out an income tax return);
• for declarations starting from the first quarter of 2015 (section XIII-II Procedure for filling out an income tax return).

Sheet 05 of the 2014 form.

In the 2014 form, sheet 05 reflects the following transactions:

• with securities traded on the organized securities market (hereinafter referred to as ORSM);
• securities not traded on the securities market;
• financial instruments of futures transactions not traded on an organized market;
• non-traded financial instruments of derivatives transactions concluded after 01.07.2009, the completion date of which begins on 01.01.2010;
• securities traded and not traded on the Ordinary Securities Market, received by the primary owners of government securities as a result of novation.

You enter the corresponding code (from 1 to 5) in the “Type of operation” field. Depending on the code in sheet 05 you need to indicate:

1. On line 010:

• codes 1, 2 and 4 - proceeds from sales, disposal, including redemption of relevant securities;
• codes 3 and 5 - non-operating income from transactions with the corresponding FISS.

1. On line 020:

• code 1 - the amount of deviation of the actual proceeds from the sale (disposal) of securities traded on the securities market outside the organized market below the minimum price of transactions on the organized market on the date of transactions or deviation from the estimated value of the investment share;
• code 2 - the amount of deviation of the actual proceeds on securities from their estimated price (the line is filled in if the actual price of securities is less than the estimated price by more than 20%, or in case of deviation from the estimated value (issue cost) of the investment unit);
• codes 3 and 5 - the amount of deviation of the actual price of the FISS from its estimated cost, if the actual price is more than 20% lower than the estimated one;
• code 4 - the amount of deviation of actual revenue (similar to code 1 for circulating securities and code 2 for non-circulating securities).

1. On line 030:

• codes 1, 2 and 4 - expenses associated with the acquisition and sale of relevant securities;
• codes 3 and 5 - non-operating expenses for transactions with FISS that are not traded on the market.

1. In term 031:

• code 1 - the amount of deviation of the actual costs of acquiring securities traded on the securities market outside the market is higher than the maximum price of transactions on the market on the date of the transaction or deviation from the estimated value of the investment share;
• code 2 - the amount of deviation of the actual costs for the acquisition of securities not traded on the securities market from the estimated price (the line is filled in if the actual costs exceed the estimated price by more than 20%, or in case of deviation from the estimated value (issue cost) of the investment unit) ;
• codes 3 and 5 - the amount of deviation of the actual price of the FISS from its estimated cost, if the actual price is more than 20% higher than the estimated one.

1. In line 040, regardless of the transaction code, you need to show profit or loss (line 040 = line 010 + line 020 - line 030 + line 031).

• for codes 1, 2, 3 and 5, this is, in particular, part of the amount of the positive balance of exchange rate differences arising from the date of receipt of foreign currency into the organization’s account until the date of acceptance of OVGVZ series III, IV, V for accounting, in the share attributable to realized ( retired) government securities (for primary owners);
• for code 4 (with profit) - part of the amount of the positive balance of exchange rate differences arising from the date of receipt of foreign currency into the account until the date of acceptance of OVGVZ series III for accounting, in the share attributable to sold (retired) government securities (for primary owners) or the amount of the positive balance of exchange rate differences on OVGVZ series III attributable to sold (retired) government securities (for primary owners).

1. In the remaining lines (except 091), regardless of the operation codes, indicate:

• in line 060 - the tax base without taking into account losses of previous tax periods (line 060 = line 040 - line 050);
• in line 070 - the amount of loss or part of the loss received in previous periods (line 070 is equal to line 090 of sheet 05 of the declaration for the previous tax period);
• in line 080 - loss (part of it), reducing the base of the current period;
• in line 090 - the amount of unaccounted loss to be carried forward to the next year (line 090 = line 070 - line 080). If line 040< 0, то стр. 090 равна абсолютному значению показателя по стр. 040 плюс показатель по стр. 070;
• in line 100 - the final tax base (line 100 = line 060 - line 080). If the amount is positive, include it in line 100 of sheet 02.

1. Line 091 is filled out only in the sheet with code 3. This shows the amount of loss on transactions with FISS that are not traded on the market, on completed transactions that are not repaid before January 1, 2010.

Sheet 05 of the 2015 form.

For income from securities and FISS received since 2015, fill out the second form of sheet 05. It calculates the income tax on transactions (operation type code):

• with securities traded on the ORTSM and FISS not traded on the market;
• securities traded and not traded on the Ordinary Securities Market, received by the primary owners of government securities as a result of novation;
• FISS, not traded on the market, concluded after 07/01/2009, the completion date of which begins on 01/01/2010.

Depending on the transaction type code, the following data is reflected in sheet 05:

1. On line 010:

• codes 1, 2 and 3 - proceeds from sales, disposal, including redemption of relevant securities and non-operating income from transactions with the relevant FISS.

1. On line 011:

• codes 1, 2 - income from the sale or other disposal of securities not traded on the securities market (including from the redemption or partial redemption of their nominal value);

1. On line 012:

• codes 1 and 2 - deviation of actual proceeds from the sale of securities not traded on the Ordinary Securities Market below the estimated price, taking into account the maximum price deviation (the line is filled in if the actual transaction price is less than the estimated price by more than 20%, or in case of deviation from the estimated value ( cost of issue) investment unit);
• code 3 - the line is not filled.

1. On line 013:

• code 1 - income from transactions with non-negotiable FISS;
• code 3 - non-operating income from transactions with FISS (clause 19 of Article 250 of the Tax Code of the Russian Federation) not traded on the organized market (the value of the indicator coincides with line 010).

1. On line 014:

• code 1 - the total amount of deviations of the actual prices of non-trading FISS from their estimated value, increased by 20%;
• code 2 - the line is not filled in;
• code 3 - the amount of deviation of the actual FISS price from its estimated value, if the actual price deviates from the estimated price by more than 20% downward.

1. On line 020:

• code 1 - the total amount of expenses associated with the acquisition and sale of securities not traded on the securities market, including expenses associated with the circulation of investment shares, as well as non-operating expenses on transactions with non-traded FISS;
• code 2 - expenses for the sale/disposal (including redemption) of securities received by the primary owners of government securities as a result of novation, determined based on the paid price of the securities, expenses associated with their acquisition, and sales costs;
• code 3 - non-operating expenses for transactions with FISS (clause 18, clause 1, article 265 of the Tax Code of the Russian Federation), not traded on the market.

1. On line 021:

• codes 1 and 2 - the amount of expenses associated with the acquisition and sale of securities not traded on the securities market, including expenses associated with the circulation of investment units of mutual funds;
• code 3 - the line is not filled.

1. On line 022:

• codes 1 and 2 - the sum of deviations of the actual purchase prices of securities not traded on the Ordinary Securities Market from the calculated prices, taking into account the maximum deviation of prices (the line is filled in if the actual price is more than 20% higher than the calculated price, or in case of deviation from the calculated value (cost issuance) of a share (for code 1));
• code 3 - the line is not filled.

1. On line 023:

• code 1 - expenses for transactions with non-trading FISS;
• code 2 - the line is not filled in;
• code 3 - non-operating expenses on transactions with non-trading FISS (clause 18, clause 1, article 265 of the Tax Code of the Russian Federation). The indicator value matches line 020.

1. On line 024:

• code 1 - the total amount of deviations of the actual prices of non-trading FISS from their estimated value, reduced by 20%;
• code 2 - the line is not filled in;
• code 3 - the amount of deviation of the actual price of FISS upon its acquisition from its estimated cost, if the deviation is more than 20% upward.

1. In line 040, regardless of the transaction code, you need to show profit or loss (line 040 = line 010 - line 020).
2. In line 050, reflect the amount of profit/loss adjustment:

• for codes 1 and 3 - part of the amount of the positive balance of exchange rate differences that arose from the date of receipt of foreign currency into the account until the date of acceptance of OVGVZ series III, IV, V for accounting, in the share attributable to sold (retired) government securities (for primary owners ). This line is filled in by the primary owners of securities received during the novation of OVGVZ series III, if necessary, only when fulfilling rights and obligations with financial instruments of futures transactions;
• for code 2 (with profit) - part of the amount of the positive balance of exchange rate differences arising from the date of receipt of foreign currency into the account and until the date of acceptance of OVGVZ series III for accounting, in the share attributable to sold (retired) government securities (for primary owners) ; the amount of the positive balance of exchange rate differences on OVGVZ series III attributable to sold (retired) government securities (for primary owners).

1. The remaining lines are filled in equally for all types of operations, indicating:

• in line 060 - tax base: line 060 = line 040 - line 050 (if the result is negative, the tax base is considered equal to 0);
• in line 080 - the amount of loss or part of the loss taken into account in the current period to reduce the tax base (the amount must be transferred to page 150 of Appendix No. 4 to sheet 02 with code 5);
• in line 100 - the final tax base: line 100 = line 060 - line 080 (if the amount is positive, include it in the figure for line 100 of sheet 02 of the declaration).

Sheet 07 of the declaration

Sheet 07 is a report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, and targeted financing. It is included in the declaration only upon receipt of the specified funds (Section XV Procedure for filling out an income tax return).

First, you need to transfer last year’s data on received but unused funds to the report:

• the period of use of which has not expired;
• having no expiration date.

In this case, in column 2 it is necessary to indicate the date of receipt of funds to the account or cash desk, the date of receipt of property (work, services) that have a period of use, and in column 3 - the amount of funds whose use period has not expired, as well as unused funds that have no period of use reflected in column 6 of the report for the previous year.

In column 1, indicate the code of the type of receipt. It is taken from Appendix No. 3 to Procedure for filling out income tax returns.

Fill out columns 2 and 5 for targeted funds that have a useful life.

In column 7, show funds used for other purposes or not used within the prescribed period. You must include these funds in non-operating income (clause 14 of article 250, clause 9 of clause 4 of article 271 of the Tax Code of the Russian Federation).

Appendix No. 1 to the declaration

In this application you must indicate (Section XVI Procedure for filling out an income tax return):

• income not taken into account when determining the tax base (codes 510-600 from Appendix No. 4 to Procedure for filling out income tax returns),
• expenses taken into account by certain categories of taxpayers (codes 650-950 from Appendix No. 4 to Procedure for filling out income tax returns).

Most income and expenses are specific. Of the most widespread, we note expenses with codes 670-678 - in the form of depreciation amounts calculated using special coefficients (Article 259.3 of the Tax Code of the Russian Federation).

Read about the use of special coefficients in the material “ The essence and features of using the accelerated depreciation method ».

Appendix No. 2 to the declaration

Complete this application if you are a tax agent in accordance with Art. 226.1 Tax Code of the Russian Federation:

• when carrying out transactions with securities,
• for operations with FISS,
• on REPO transactions with securities,
• for securities lending transactions,
• when making payments on securities of Russian issuers (dividends).

However, remember that it is included only in the annual profit declaration, since it contains information on personal income tax, and the tax period for this tax is a year (Article 216 of the Tax Code of the Russian Federation).

A separate certificate (or even several) is issued for each individual. For example, when paying income taxed at different rates.

When filling out, you must indicate (Section XVII Procedure for filling out an income tax return):

• reference number;
• date of compilation;
• type (“00”) - in the primary certificate, correction number (“01”, “02”, etc.) - in the clarifying certificate;
• full personal data of the individual who is the recipient of the income.

• in line 010 - personal income tax rate;
• in line 020 - the total amount of income based on the results of the tax period without taking into account tax deductions (sum of lines 041);
• in line 021 - the total amount of tax deductions that reduce the amount of income, which is determined by summing the indicators of lines 043 and 051;
• in line 022 - tax base (line 022 = line 020 - line 021);
• lines 030-034 indicate the amount of tax: calculated, withheld, paid, over-withheld and unwithheld, respectively;
• lines 040-043 decipher income paid to an individual and deductions provided to him. Their codes must be taken from the directories “Income Codes” and “Deduction Codes” (Appendices No. 5 and 6 to Procedure for filling out income tax returns).

If an individual was provided with standard deductions for personal income tax (Article 218 of the Tax Code of the Russian Federation), you must also fill out the subsection of the certificate “Amount of standard tax deductions provided.” At the same time, in lines 051 the codes of standard tax deductions from the reference book “Deduction Codes” are indicated (Appendix No. 6 to Procedure for filling out income tax returns), and for lines 052 - their sums.

It should be remembered that standard deductions do not apply to income in the form of dividends, even despite the 13% personal income tax rate (paragraph 2, paragraph 3, article 210 of the Tax Code of the Russian Federation).

.

• on line 011 – revenue from the sale of goods, works and services of own production;

• on line 012 – revenue from the sale of purchased goods;

• on line 013 of Appendix 1 to sheet 02 of the income tax return - proceeds from the sale of property rights. This amount does not include income from the sale of debt claims, which are reflected in Appendix 3 to Sheet 02;

• on line 014 – proceeds from the sale of other property (except for securities, products of own production, purchased goods, depreciable property);

• on line 010 in the income tax return - the total amount of income from sales.

Lines 020–022 are filled out only by professional securities market participants. If the organization is not one, put dashes on these lines.

Lines 023–024 are filled in by other organizations (not professional participants in the securities market) that received income from the sale, disposal and redemption of securities traded on the organized market. In line 024, separately reflect the amount of deviation from the minimum settlement price if the transaction was completed outside the organized securities market.

Line 027 “Proceeds from the sale of an enterprise as a property complex” should only be filled in if the enterprise is sold as a property complex. In other cases, put dashes along the line.

In line 030, transfer the indicators from line 340 of Appendix 3 to sheet 02.

Calculate the indicator for line 040 of Appendix 2 to sheet 02 of the income tax return “Total income from sales” as the sum of all income from sales:

page 040

=

page 010

+

page 020

+

page 023

+

page 027

+

Page 030

Lines 100–107

Lines 101–107 are intended to reflect non-operating income. See more details.What income is subject to income tax .

Please indicate according to your tax records:

• on line 101 - income from previous years identified in the current reporting period;

• on line 102 - the cost of materials and other property received during dismantling, repair, modernization, reconstruction, technical re-equipment, partial liquidation of fixed assets;

• on line 103 of Appendix 1 to sheet 02 of the income tax return - the cost of gratuitously received property, work, services, property rights;

• on line 104 - the cost of surplus inventories and other property identified during the inventory;

• on line 105 – restored bonus depreciation ;

• on line 106 – income of a professional participant in the securities market from operations with financial instruments of futures transactions not traded on the organized market;

• on line 107 – additional accrual of profit when applying methods for determining market price.

On line 100, indicate the total amount of non-operating income. The organization could have non-operating income not indicated on lines 101–107. In this case, the indicator for line 100 will be greater than the sum of the indicators for lines 101–107. Otherwise it will be equal to the sum of lines 101–107.

Situation: How to reflect in the income tax return an increase (adjustment) of the tax base due to the use of prices in a transaction between related parties that do not correspond to the market level?

Reflect the amount of adjustment to the tax base for income tax on line 107 of Appendix 1 to sheet 02 of the tax return.

If in a transaction with an interdependent party - the buyer, prices are used whose value is less than the market level, this may entail an understatement of the tax base for income tax (clause 1 of Article 105.3 of the Tax Code of the Russian Federation). In such a situation, the organization has the right to independently adjust (increase) the tax base and the amount of income tax payable to the budget (clauses 4, 6 of Article 105.3 of the Tax Code of the Russian Federation).

In the tax return, reflect the amount of the adjustment (increase in the tax base) on line 107 of Appendix 1 to Sheet 02 (clause 6.2 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). This line should be used regardless of the method used by the organization to determine the market price level for the transaction. Also use this line when determining the market price using an independent assessment (clause 9 of Article 105.7 of the Tax Code of the Russian Federation). This is stated in paragraph 1 of the letter of the Federal Tax Service of Russia dated March 11, 2015 No. ED-4-13/3833.

Along with the declaration, which reflects the increase in the tax base, it is recommended to submit to the tax office explanatory note about the adjustment made. In the explanatory note, provide information about the controlled transaction in respect of which the adjustment was made, including:

• number and date of the contract;

• the transaction price specified in the contract;

• the amount of the adjustment made;

• information about the parties to the transaction (TIN, name of organization or entrepreneur);

• other relevant information.

Such clarifications are contained in the letter of the Federal Tax Service of Russia dated April 21, 2014 No. GD-4-3/7582.

Appendix 2 to sheet 02

Appendix 2 to sheet 02 reflects costs associated with production and sales , non-operating expenses and losses.

Lines 010–030 Direct expenses

Lines 010–030 reflect direct expenses. For more information on the distribution of costs into direct and indirect, see .

If an organization uses cash method, put dashes on lines 010–030 and start filling in from line 040.

If an organization uses accrual method , fill in line 010 “Direct expenses related to goods, works, services sold” according to tax accounting data.

Fill in lines 020–030 if the organization is engaged in wholesale and retail resale of goods. Please indicate according to your tax records:

• on line 020 - the total amount of expenses related to goods sold;

• on line 030 – the cost of purchased goods sold.

Lines 040–041 Indirect costs

Lines 040–041 reflect indirect expenses. For more information on the distribution of costs into direct and indirect, seeHow to keep tax records of direct and indirect expenses .

On line 040, indicate the total amount of indirect expenses according to tax accounting data.

On line 041, indicate accrued taxes and fees. This amount does not include insurance premiums, fines, penalties and other sanctions.

Situation: what taxes should be indicated on line 041 of Appendix 2 to sheet 02 of the income tax return?

Indicate on this line the amounts of all taxes that are taken into account as expenses that reduce taxable profit in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Line 041 of Appendix 2 to Sheet 02 of the income tax return is included in the breakdown of indirect expenses incurred by the organization in the reporting (tax) period. This line reflects the amounts of taxes and fees accrued in accordance with tax legislation, except for the taxes specified in Article 270 of the Tax Code of the Russian Federation.

When filling out the declaration on line 041, indicate the amounts accrued (if using the cash method - paid):

• property tax;

• MET;

• transport tax;

• land tax;

• state fees;

• fees for the use of wildlife objects;

• water tax.

In addition, on this line you should indicate the amounts of input VAT previously accepted for deduction and restored on assets:

• which began to be used in activities not subject to VAT (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation);

• which were paid for from budget subsidies (subclause 6, clause 3, article 170 of the Tax Code of the Russian Federation).

The question of including in expenses (and reflecting on line 041) input VAT on unpaid assets, accounts payable for which is written off and included in income, is controversial .

Do not specify on line 041:

• the amount of VAT and excise taxes charged by the organization to buyers;

• the amount of income tax accrued (paid) by the organization;

• insurance contributions to extra-budgetary funds;

• penalties, fines and other sanctions transferred to the budget (to extra-budgetary funds) related to the payment of taxes, fees, and insurance premiums;

• amounts of payments for excess emissions of pollutants into the environment.

Such rules follow from the provisions of clause 7.1 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, and subclause 1 of clause 1 of Article 264 of the Tax Code of the Russian Federation.

In addition, the following amounts are not included in the calculation of the tax base for income tax (and therefore are not indicated on line 041):

• UTII accrued when combining activities on OSNO and UTII;

• gambling tax.

This is stated in paragraph 9 of Article 274 of the Tax Code of the Russian Federation.

Lines 042–043 Depreciation bonus

Fill in lines 042–043 only if the accounting policy provides depreciation bonus . Please indicate according to your tax records:

• on line 042 – expenses for capital investments at the rate of 10 percent of the original cost of fixed assets;

• on line 043 – expenses for capital investments at the rate of 30 percent of the original cost of fixed assets.

Lines 045–046 Labor of disabled people

Fill out line 045 only if the organization uses the labor of disabled people. Indicate the costs of their social protection here.

Line 046 is filled out only by public organizations of disabled people and organizations whose sole owners of property are public organizations of disabled people.

Lines 047–051 Land plots

On line 047, indicate expenses that reduce the tax base of the current reporting or tax period:

• for the acquisition, during the period from January 1, 2007 to December 31, 2011, of rights to land plots that were in state or municipal ownership (clause 1 of article 264.1 of the Tax Code of the Russian Federation, clause 5 of article 5 of the Law of December 30, 2006 No. 268 -FZ);

• to acquire the right to conclude a lease agreement for land plots - subject to the conclusion of a lease agreement (clause 2 of Article 264.1 of the Tax Code of the Russian Federation).

Expenses indicated on line 047 may counted differently (cm. ). For lines 048–051, detail the amount from line 047 depending on the established accounting method. Please indicate separately the expenses taken into account:

• evenly over a period that the organization determines independently - on line 048;

• annually in the amount of up to 30 percent of the income tax base for the previous year - on line 049;

• evenly during the installment period stipulated by the contract - on line 050;
• during the lease period of a land plot under contracts not subject to state registration - on line 051.

Lines 052–055 R&D

On line 052, enter the total amount R&D expenses . Break down this amount, separately indicating R&D expenses:

• without a positive result - on line 053;

• according to the list established by the Government of the Russian Federation - on line 054;

• according to the list established by the Government of the Russian Federation - those that did not give a positive result - on line 055.

Lines 059–061

On line 059, indicate the cost of acquisition or creation of realized property rights. For more information, seeHow to account for income and expenses from the sale of property rights .

On line 060, indicate the costs associated with the sale, as well as the price of acquisition or creation of property, income from the sale of which is reflected on line 014.

If the enterprise was sold as a property complex, indicate the value of its net assets on line 061. See more details.How to determine the value of an organization's net assets .

Lines 070–073 Securities

If the organization is a professional participant in the securities market, on line 070 indicate the costs associated with the acquisition, sale, disposal, and redemption of securities. Other organizations put dashes in this line.

Line 071 must be filled out if the organization purchased securities and the purchase price exceeded the maximum or estimated price. In this case, enter the amount of this deviation here. See more details. How to take into account the acquisition of shares (shares) of other organizations for taxation .

Lines 072–073 are filled out by any organizations that are not professional participants in the securities market. In line 072 you must indicate the costs associated with the acquisition, sale, disposal, and redemption of securities traded on the organized market. In line 073 - the amount of deviation from the maximum or estimated price.

In the declaration for 2014, do not fill out lines 072 and 073.

Line 080

To line 080, transfer the amount of expenses from line 350 of Appendix 3 to sheet 02.

Lines 090–110 Losses

On line 090, reflect part of the loss on facilities of service industries and farms received in previous years. Indicate only that part of the loss that reduces the basis in the current reporting (tax) period. See more details.How to keep tax records of income and expenses of service industries and farms .

Transfer the amount to line 100 loss from the sale of property from line 060 of Appendix 3 to Sheet 02, taken into account in this reporting or tax period.

On line 110, indicate the portion of the loss from the sale of the right to the land plot. See more details.How to account for income tax expenses related to several reporting periods .

Line 120

If the organization acquired the enterprise as a property complex, on line 120 reflect the part of the value of goodwill related to the expenses of the current period. See more details. How to reflect business reputation (goodwill) in accounting and tax accounting .

Line 130 Total recognized expenses

On line 130, calculate the amount of all recognized expenses using the formula:

page 130

page 010

page 020

page 040

pp. 059 to 070

page 072

pp. 080 to 120

Lines 131–135 Depreciation amount

On lines 131–132, indicate depreciation calculated using the straight-line method :

• on line 131 - the total amount of depreciation;

• on line 132 – .

Reflect on lines 133–134 depreciation calculated using the non-linear method :

• on line 133 - the total amount of depreciation;

• on line 134 – depreciation on intangible assets .

On line 135 put:

• 1 – if the accounting policy establishes a linear depreciation method;

• 2 – if the accounting policy establishes a non-linear method.

Situation: what code to indicate on line 135 of Appendix 2 to Sheet 02 if members of a consolidated group of taxpayers use different methods for calculating depreciation?

Indicate the code that corresponds to the depreciation method used by the majority of participants in the consolidated group of taxpayers.

On line 135 of Appendix 2 to sheet 02 of the declaration, you must indicate which depreciation method (linear or non-linear) the organization uses in accordance with the one adopted by it accounting policies for tax purposes .

If members of a consolidated group of taxpayers use different methods for calculating depreciation, then the responsible participant on line 135 of Appendix 2 to Sheet 02 indicates:

• code 1 – if the largest number of participants calculate depreciation using the straight-line method;

• code 2 – if the majority of participants use a non-linear depreciation method.

If the number of participants using the first or second method is the same, you need to compare the total amount of depreciation accrued by the group members using the straight-line method with the total amount of depreciation accrued by them using the non-linear method. Depending on which amount is greater, the corresponding depreciation method code is entered.

Such clarifications are contained in the letter of the Federal Tax Service of Russia dated April 25, 2012 No. ED-4-3/7007.

Lines 200–206 Non-operating expenses

On lines 200–206, reflect non-operating expenses. See more details. .

On line 201, indicate the interest accrued on the borrowed funds received (within the limits established by Article 269 of the Tax Code of the Russian Federation).

On line 202, reflect the costs of creating a reserve for social protection of disabled people. See more details.How to create and use a reserve for upcoming expenses for social protection of disabled people in tax accounting .

On line 204, indicate expenses:

• on liquidation of fixed assets and write-off of intangible assets (including amounts of underaccrued depreciation);

• on liquidation of unfinished construction projects and other property, the installation of which has not been completed;

• for the protection of subsoil and other similar work.

On line 205, reflect expenses in the form fines, penalties and other sanctions for violation of contractual obligations in relations with counterparties , as well as the costs of compensation for damage caused.

On line 206, put dashes if the organization is not a professional participant in the securities market. Otherwise, reflect the loss received on transactions with financial instruments of futures transactions that are not traded on an organized market.

On line 200, reflect the total amount of non-operating expenses. If the organization incurred only non-operating expenses listed on lines 201–206, the indicator on line 200 will be equal to the sum of these lines. If the organization had other non-operating expenses (for example, non-operating expenses under property trust management agreements), the indicator on line 200 will be greater than the total amount of expenses on lines 201–206.

Lines 300–302 Losses

Lines 300–302 reflect losses equated to non-operating expenses. See more details.What non-operating expenses should be taken into account when calculating income tax? .

On line 300, reflect the total amount of such losses.

On line 301, indicate losses from previous years identified in the current reporting (tax) period.

On line 302, enter the amount of bad debts. If the organization creates a reserve for doubtful debts , enter here the amount of bad debts not covered by the reserve.

Lines 400–403 Tax base adjustment

Lines 400–403 must be completed if in previous years the organization overpaid income tax and makes recalculation of the tax base on the basis of paragraph 1 of Article 54 of the Tax Code of the Russian Federation. In the lines, reflect the amount of overestimation of the tax base in previous periods - the base of the reporting period will be reduced by this amount.

This follows from clause 7.3 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Appendix 4 to sheet 02

Include the application in the declaration only for the first quarter and for the tax period as a whole (clause 1.1 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600).

On line 010, indicate the balance of the untransferred loss at the beginning of the year. If there is no uncarried loss at the beginning of the year, Appendix 4 to sheet 02 in the declaration for the first quarter does not need to be filled out. If the loss occurred in the current period, it must be reflected in Appendix 4 to sheet 02 in the declaration for the year.

On lines 040–130, reflect losses by year of their formation. In the declaration for a consolidated group of taxpayers on these lines, do not reflect the losses of group members calculated in the periods before they joined this group (Article 278.1 of the Tax Code of the Russian Federation).

Lines 135 and 136 are intended to reflect losses from completed transactions in transactions with securities traded on the organized market.

On line 140, indicate the tax base that is used when calculating the amount of loss from previous years, which reduces the base of the current tax period. The value indicated on line 140 must be equal to the indicator on line 100 of sheet 02. If the organization ended the current tax period with a loss, the value indicated on line 140 increases the indicator on line 160 and is transferred to Appendix 4 to sheet 02 of the declaration for the first quarter of the next year .

On line 150, reflect the loss by which the company reduces the tax base for the current year. The indicator on line 150 is transferred to line 110 of sheet 02.

On line 151, indicate the loss on transactions with marketable securities. The amount on line 151 should not exceed 20 percent of the amount of loss on line 135.

Fill in line 160 only in the annual declaration. Record here the balance of the uncarried loss at the end of the tax period.

Also fill out line 161 only in the annual declaration. Determine the indicator for this line as the difference between lines 136 and 151.

Appendix 5 to sheet 02

Only organizations with separate divisions should indicate information in Appendix 5 to Sheet 02. For details on how to fill out a declaration in this case, see How to draw up and submit an income tax return if an organization has separate divisions .

The mechanism for carrying forward losses received in previous tax periods was changed from January 1, 2017. What is the essence of the changes and how to correctly take them into account in the income tax return?

14.02.2017

As follows from paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, making a profit is the main goal of a commercial organization. But this goal is not always achieved. For one reason or another, organizations may suffer losses.

In tax accounting, a loss is understood as a negative difference between income determined in accordance with Chapter. 25 of the Tax Code of the Russian Federation, and expenses taken into account for tax purposes in the manner prescribed by this chapter (clause 8 of Article 274 of the Tax Code of the Russian Federation). When a loss is incurred in the reporting (tax) period, the tax base is considered equal to zero. At the same time, the Tax Code allows such a negative difference to be taken into account when calculating the taxable bases of subsequent periods (carrying forward the loss to the future). The mechanism for transferring losses is set out in Art. 283 of the Tax Code of the Russian Federation, and from January 1, 2017 it was changed.

How to reflect the carryover of losses received earlier in tax accounting in 2017? How do I show this on my tax return? You will find the answers in this material.

TAX ACCOUNTING RULES ABOUT CARRYING LOSSES FORWARD.

Clause 1 of Art. 283 of the Tax Code of the Russian Federation provides that taxpayers who have suffered a loss (losses) calculated in accordance with Ch. 25 of the Tax Code of the Russian Federation, in the previous tax period or in previous tax periods, they have the right to reduce the tax base of the current reporting (tax) period by the entire amount of the loss they received or by a part of this amount (carry forward the loss to the future).

At the same time, the determination of the tax base of the current tax period is made taking into account the features established by the following articles of the Tax Code of the Russian Federation: 264.1 (acquisition of rights to land plots), 268.1 (acquisition of an enterprise as a property complex), 274 (tax base), 275.1 (use of industrial enterprises), 275.2 (carrying out activities related to the production of hydrocarbons at a new offshore hydrocarbon deposit), 278.1 (income received by participants of the consolidated group of companies), 278.2 (income received by participants in an investment partnership agreement), 280 (transactions with securities), 304 (transactions with financial instruments of forward transactions).

According to paragraph 3 of Art. 283 of the Tax Code of the Russian Federation, if the taxpayer suffered a loss in more than one tax period, such loss is carried forward to the future in the order in which it was incurred.

RULES IN EFFECT UNTIL 2017.

The rules for transferring losses, which were in force until 2017, were prescribed in paragraph 2 of Art. 283 Tax Code of the Russian Federation. Their essence is as follows:

1. The taxpayer had the right to carry forward a loss for 10 years following the tax period in which the loss was incurred (in other words, if during this time the organization did not receive enough profit to cover the loss, then starting from the eleventh year after receiving loss, the outstanding balance could not be taken into account for tax purposes).

2. The taxpayer could transfer to the current tax period the amount of the loss received in the previous tax period without any restrictions (for example, the loss could be recognized in an amount equal to the tax base of the current tax period).

3. A loss that was not carried forward to the next year following the “unprofitable” year could be transferred in whole or in part to the second year and the next 10 years (that is, the organization could reduce the tax base for the loss not every tax period, but intermittently, observing This is a ten year loss carry forward period).

Example 1

The organization (according to tax accounting data) for 2014 received a loss in the amount of 1,600,000 rubles. In the following tax periods, she made a profit: in 2015 - 700,000 rubles; in 2016 - 1,200,000 rubles.

When calculating income tax for 2015, the organization could reduce the entire tax base by the amount of the loss for 2014. The remaining loss in the amount of RUB 900,000. (1,600,000 - 700,000) was transferred to 2016.

When calculating income tax for 2016, the organization could also reduce the tax base (RUB 1,200,000) by the balance of the transferred loss in the amount of RUB 900,000. Income tax for 2016 would be calculated on the amount of 300,000 rubles.

RULES IN EFFECT FOR THE PERIOD 2017 - 2020.

From 01/01/2017 clause 2 art. 283 of the Tax Code of the Russian Federation is set out in a new edition, and the article itself is supplemented with clause 2.1.

Taxpayers, as before, have the right to carry forward the amount of losses received in previous tax periods.

However, for the period 2017 - 2020, the following rule is introduced: the income tax base for the current reporting (tax) period, calculated in accordance with Art. 274 of the Tax Code of the Russian Federation cannot be reduced by more than 50% by the amount of losses received in previous tax periods.

In addition, from Art. 283 of the Tax Code of the Russian Federation, the provision on a temporary (ten-year) limitation on the transfer of losses has disappeared.

note

Provisions of Art. 283 of the Tax Code of the Russian Federation in the new edition applies to losses received by taxpayers for tax periods starting from 01/01/2007. This is stated in paragraph 16 of Art. 13 of the Federal Law of November 30, 2016 No. 401-FZ.

Thus, despite the removal of the ten-year restriction on the transfer of losses, organizations do not have the right to take into account in 2017 losses received in 2006.

Example 2

At the end of 2016, the organization suffered a loss of 200,000 rubles.

The reporting periods are the first quarter, half a year, nine months.

The taxable base for income tax in 2017 was: according to the results of the first quarter - 60,000 rubles, half a year - 140,000 rubles, nine months - 270,000 rubles, year - 240,000 rubles.

When calculating profit tax for the first quarter of 2017, the organization has the right to reduce the tax base by part of the transferred loss in the amount of 30,000 rubles. (RUB 60,000 x 50%).

An organization can also recognize a loss for 2016 when calculating profit tax based on the results of the following reporting periods in 2017, that is, for the six months in the amount of 70,000 rubles. (RUB 140,000 x 50%) and for nine months - RUB 135,000. (RUB 270,000 x 50%).

Based on the results of 2017 (tax period), an organization can take into account for profit tax purposes a loss in the amount of only 120,000 rubles. (RUB 240,000 x 50%).

The balance of the uncarried loss as of January 1, 2018 will be RUB 80,000. (200,000 - 120,000).

Let's summarize the results in a table.

Reporting (tax) periods	The tax base	50% of the tax base		The tax base, on which tax will be paid
I quarter
Half year
Nine month

As can be seen from the example, profit during the year at the end of each reporting period can either increase or decrease (profit at the end of the year may be less than at the end of nine months). Thus, the amount of loss carried forward to subsequent tax periods depends on the amount that is taken into account at the end of the tax period.

Example 3

Let's continue with example 2. The balance of the uncarried loss received at the end of 2016 as of 01/01/2018 amounted to 80,000 rubles.

The taxable base for income tax in 2018 is equal to: according to the results of the first quarter - 72,000 rubles, half a year - 210,000 rubles, nine months - 90,000 rubles, year - 200,000 rubles.

When calculating profit tax for the first quarter of 2018, the organization has the right to reduce the tax base by part of the transferred loss in the amount of 36,000 rubles. (RUB 72,000 x 50%).

When calculating profit tax for six months, the tax base can be reduced by no more than 105,000 rubles. (RUB 210,000 x 50%). However, the balance of the loss as of 01/01/2018 is equal to 80,000 rubles, therefore, the entire amount of the transferred loss can be taken into account at the end of the six months. Thus, in fact, the base will be reduced by 80,000 rubles, and the tax will have to be calculated from the amount of 130,000 rubles. (210,000 - 80,000).

The profit received at the end of nine months amounted to 90,000 rubles. (which is less than the profit for the first half of the year). Thus, when calculating profit tax for the nine months of 2018, the organization has the right to reduce the tax base by a portion of the transferred loss in the amount of 45,000 rubles. (90,000 rub. x 50%).

When calculating income tax for 2018, the tax base can be reduced by no more than 100,000 rubles. (RUB 200,000 x 50%). However, the balance of the loss as of 01/01/2018 is equal to 80,000 rubles, therefore, the entire amount of the transferred loss can be taken into account at the end of the year. Thus, in fact, the base will be reduced by 80,000 rubles, and the tax will have to be calculated from the amount of 120,000 rubles. (200,000 - 80,000).

Let's summarize the results in a table.

Reporting (tax) periods	The tax base	50% of the tax base	Amount of loss recorded in the reporting (tax) period	The tax base, on which tax will be paid
I quarter
Half year
Nine month

REFLECTION OF TRANSFERRED LOSS IN THE INCOME TAX DECLARATION.

Information about losses from previous years is reflected in Appendix 4 “Calculation of the amount of loss or part of a loss that reduces the tax base” to sheet 02 of the corporate income tax declaration (hereinafter referred to as the declaration), the form of which and the Procedure for filling it out (hereinafter referred to as the Procedure) are approved by the Order of the Federal Tax Service Russia dated October 19, 2016 No. ММВ-7-3/572@.

According to clause 1.1 of the Procedure, the declaration must include the title page (sheet 01), subsection 1.1 of section 1, sheet 02, appendices 1 and 2 to sheet 02.

Appendix 4 to sheet 02 of the declaration is included in the reporting only for the first quarter and for the tax period. At the same time, Appendix 4 for the first quarter indicates the balances of the uncarried loss at the beginning of the tax period, and Appendix 4 for the tax period shows the balances at both the beginning and the end of the tax period.

According to clauses 9.1, 9.3, 9.4 of the Procedure, line 010 of Appendix 4 to sheet 02 reflects the balance of the uncarried loss at the beginning of the tax period, and lines 040 - 130 show losses by year of their formation.

Line 140 shows the tax base, which is used when calculating the amount of loss of previous tax periods, which reduces the tax base of the current tax period.

The indicator for line 140 is equal to the indicator for line 100 “Tax base” of sheet 02.

Line 150 reflects the amount of loss by which the taxpayer reduces the tax base of the current tax period.

note

The form and procedure for filling out the current declaration were approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@, that is, before the release of Federal Law dated November 30, 2016 No. 401-FZ. In this regard, the indicators of the lines that reflect the transfer of losses must be formed taking into account the changes made to the Tax Code of the Russian Federation by this law. Such clarifications are given, in particular, in the Letter of the Federal Tax Service of Russia dated 01/09/2017 No. SD-4-3/61@.

In Appendix 4 to sheet 02, the indicator on line 150 “, - total” cannot be more than 50% of the indicator on line 140 “Tax base for the reporting (tax) period.”

In the balances of uncarried losses at the beginning of the tax period (lines 010, 040 - 130 of Appendix 4 to Sheet 02), losses received by taxpayers starting with losses for 2007 can be taken into account.

The indicator on line 150 is transferred to line 110 “Amount of loss or part of a loss that reduces the tax base for the reporting (tax) period” of sheet 02 of the declaration.

Line 160 is filled in when preparing a return for the tax period. The balance of the uncarried loss on this line is determined as the difference in the sum of lines 010, 136 and 150. If a loss was received in the expired tax period for which the declaration was submitted, then the balance of the uncarried loss at the end of the tax period (line 160) includes the indicators of lines 010, 136 and the amount of loss of the expired tax period.

The balance of the uncarried loss at the end of the tax period (line 160) is transferred to lines 010 - 130, 136 of the calculation submitted for the reporting (tax) period of the next year. In this case, the amount of the loss of the expired tax period is indicated last in the list of years for which the losses were incurred.

As noted above, Appendix 4 to sheet 02 is included in the declaration only for the first quarter and for the tax period. However, this will not prevent the taxpayer from taking into account the loss of previous years in reducing the tax base for six months and nine months of the current year.

Let us turn to clause 5.5 of the Procedure, which states that in the declarations for the first quarter and for the tax period, the amount of a loss or part of a loss that reduces the tax base for the reporting (tax) period is transferred from line 150 of Appendix 4 to sheet 02 to line 110 of this leaf.

In declarations for other reporting periods, line 110 of sheet 02 is determined based on the data in line 160 of Appendix 4 to the declaration for the previous tax period, lines 010, 135, 136 of Appendix 4 to the declaration for the first quarter of the current tax period and line 100 for the reporting period for which a declaration is drawn up.

Example 4

Let's use the data from example 2. We will demonstrate how to fill out some indicators on sheet 02 and appendix 4 to this sheet in declarations for the reporting and tax periods of 2017.

Calculation of corporate income tax

Indicators	Line code	I quarter	Half year	Nine month
Total profit (loss)
The tax base
The amount of a loss or part of a loss that reduces the tax base for the reporting (tax) period (line 150 of appendix 4 to sheet 02)
Tax base for tax calculation (line 100 - line 110)

Calculation of the amount of loss or part of a loss that reduces the tax base

Indicators	Line code	I quarter
Balance of uncarried loss at the beginning of the tax period - total
Including for 2016
Tax base for the reporting (tax) period (line 100 of sheet 02)
The amount of a loss or part of a loss that reduces the tax base for the reporting (tax) period
Balance of uncarried loss at the end of the tax period

DURATION OF STORAGE OF DOCUMENTS PROOFING LOSS.

When calculating income tax, organizations are given the right to take into account losses, subject to compliance with the requirements established by law. These include clause 4 of Art. 283 of the Tax Code of the Russian Federation provides for the obligation of taxpayers to keep documents confirming the amount of losses incurred during the entire period when it reduces the tax base of the current tax period by the amounts of previously received losses.

A loss is a financial result of an organization’s economic activity, the size of which is affected by the amount of expenses incurred in the tax period, taken into account when determining taxable profit if they meet the requirements listed in Art. 252 of the Tax Code of the Russian Federation. Expenses must be justified and documented, made to carry out activities aimed at generating income.

During the period of accounting for the loss, the company is obliged to keep documents confirming its size (see letters from the Ministry of Finance of Russia dated May 25, 2012 No. 03-03-06/1/278 and dated April 23, 2009 No. 03-03-06/1/276). Such documents are tax accounting registers and primary documents (see resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 24, 2012 No. 3546/12 and FAS North-West District dated November 16, 2012 in case No. A56-4116/2012).

Thus, in the event that a loss is reflected in the tax return without the corresponding supporting primary documents on the basis of tax accounting registers and other analytical documents, the procedure established by clause 4 of Art. 283 of the Tax Code of the Russian Federation cannot be considered complied with, since the corresponding costs will not meet the criteria established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

Since the opportunity to take into account the amounts of a loss is of a declarative nature and the taxpayer is entrusted with the obligation to prove their legality and validity, in the absence of confirmation of the loss by relevant documents, including primary accounting documents, during the entire period when he reduces the tax base by the amounts of a previously received loss, the taxpayer bears the risk unfavorable tax consequences (see Resolution of the Supreme Court of Moscow dated July 22, 2016 No. F05-10138/2016 in case No. A41-81431/2015).

In practice, such a situation is possible. The period of occurrence of the loss was checked during an on-site tax audit, as a result of which the inspectorate had no comments regarding the legality of recording the loss. The taxpayer, having considered that the loss was confirmed, did not keep the documents for more than four years. The question arises: does the taxpayer have the right to carry forward a loss to the future in the presence of an act based on the results of a tax audit, if there is no primary evidence confirming the loss? For example, at the end of 2010 the organization incurred a loss. Part of the loss is included in the calculation of the income tax base for 2011 - 2016. In 2014, an on-site tax audit was carried out, as a result of which there were no comments regarding the validity of carrying forward losses to the future. Is the organization obliged to keep documents confirming the loss incurred in 2010, or can they be destroyed, taking into account the audit carried out?

In arbitration practice, there are two opinions on this issue. First: organizations are required to keep documents for the entire period of writing off losses, even if tax audits have already been carried out during the periods in which the loss was incurred. The tax audit report is not a document indicating the legality of accounting for a loss; it does not contain an analysis of documents confirming the amount of the loss. In addition, tax legislation does not provide for the termination of the taxpayer’s obligation to store documents after the end of the tax audit (this conclusion follows from the decisions of the Federal Antimonopoly Service dated January 25, 2012 in case No. A12-5807/2011, dated April 12, 2011 in case No. A55-18273/2010 ). Second opinion: in the absence of primary accounting documents, the amount of loss from previous years can be confirmed by the results of a previously conducted on-site tax audit (see, for example, Resolution of the Federal Antimonopoly Service of Ukraine dated June 1, 2011 in case No. F09-2789/11-S3).

SPECIFIC ISSUES RELATED TO THE TRANSFER OF LOSSES.

On the possibility of transferring losses when switching to the simplified tax system and back.

Let us note that the loss received by the taxpayer under the OSNO is not accepted when switching to the -USNO. Thus, a taxpayer using the simplified tax system with the taxable object “income minus expenses” does not have the right to reduce the tax base paid in connection with the use of this taxation system.

Losses received during periods of application of the OSNO can be taken into account for profit tax purposes after the organization returns to the general regime with the simplified tax system, taking into account the provisions of Art. 283 Tax Code of the Russian Federation. This conclusion follows from the Letter of the Ministry of Finance of Russia dated October 25, 2010 No. 03‑03‑06/1/657.

For example, having switched from 01.01.2017 from OSNO to -USNO, an organization does not have the right to reduce the 2017 base by the amount of loss received in 2016 when applying OSNO.

If from 01/01/2018 it returns to the general system, then starting from this period it can take into account losses received before the transition to the simplified tax system.

IF THE TAX BASE IS DETERMINED BY CALCULATION METHOD.

A curious situation, in our opinion, was recently considered by the AS VSO in Resolution No. F02-6973/2016 dated January 12, 2017 in case No. A19-16924/2015.

When conducting an on-site tax audit, the organization was unable to provide primary documents confirming the correct calculation of taxes for the audited period. In this regard, the income tax base was determined by the Federal Tax Service using the calculation method based on clause 7 of Art. 31 Tax Code of the Russian Federation. At the same time, in the periods preceding the period under review, the organization incurred a loss. Tax officials refused to reduce the base determined by calculation by the amount of losses. The arbitrators supported the tax authorities in this matter.

, Sheet 02 and appendices to it: N 1 and N 2. The remaining sheets, sections and appendices are needed only if you had operations reflected in them clause 1.1 Procedure for filling out the declaration.

Example. Situations when you need to fill out additional sections of the declaration

In Appendix No. 1 to Sheet 02, indicate revenue for the first half of the year. In Appendix No. 2 - and expenses, losses. Many application lines are often left blank, this is normal.

In Sheet 02, transfer the totals of all income, expenses and losses from the applications. In line 180, calculate the profit tax for the half-year, and in line 210 - the total amount of advance payments that had to be paid since the beginning of the year. A positive difference between them means an additional payment, a negative difference means a reduction.

Give the total amount of monthly payments for the 3rd quarter in line 290, it is equal to the difference between line 180 of the declaration for the half-year and line 180 of the declaration for the 1st quarter. Leave line 320 blank.

In subsection 1.2, calculate monthly payments for the 3rd quarter according to payment terms. Each payment to the federal budget is equal to 1/3 of line 300 of Sheet 02, to the regional budget - 1/3 of line 310. If the indicators of these lines are not divisible by 3, add the remainder to the payment for the third term.

In subsection 1.1, indicate the amount to be paid additionally or reduced based on the results of the quarter to the federal and regional budget.

Example. Filling out the income tax return for the first half of 2019.

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How can we now fill out Appendix No. 4 to Sheet 02 so that it does not reflect the amount of loss by which we will not reduce the income tax?

In the declarations for 2014-2015, Appendix No. 4 to sheet 02 was automatically filled in to calculate the amount of loss (since a loss was received in both 2014 and 2015) along lines 010,040,140,160 and the declarations were sent to the Federal Tax Service with the balance of the loss not transferred. In 2016 We have a profit this year, but we want to reduce the tax only on part of the loss for 2014, and never reduce the tax on the remaining part at all.

Please fill out Appendix 4 in the general order. On lines 010 – 130, show the balance of the untransferred loss at the beginning of the year. Reflect the amount of the part of the loss that you transfer in 2016 on line 150 of Appendix 4 and on line 110 of Sheet 02, the amount of the loss not transferred at the end of the year - on line 160 of Appendix 4. Do not fill out line 160 in connection with your decision not to transfer this loss in the future is not possible, because otherwise the declaration will not pass format and logical control.

Completing lines 010-130 and 160 in no way obliges you to bear future losses. That is, even if you make a profit based on the results of any reporting or tax period in the future, you simply will not fill out lines 150 of Appendix 4 and 110 of Sheet 02.

From 2017, you may not include Appendix 4 in your declaration at all if you are firmly convinced that you will not bear losses. Please note: if your decision suddenly changes and you want to carry forward the remainder of the loss, you will have to submit clarifications for those periods when Appendix 4 was not submitted.

How to prepare and submit an income tax return

Appendix 4 to sheet 02

Include the application in the declaration only for the first quarter and for the tax period as a whole (Procedure approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572).

Fill in line 160 only in the annual declaration. Record here the balance of the uncarried loss at the end of the tax period.