Line 150 of the VAT declaration decoding. How to fill out a VAT return

I put a deduction on line 150 of section 3, because We manufacture GP from imported raw materials. It turns out that VAT paid at customs on raw materials is reflected in the full deductible amount? not on line 120?

Yes, that's right, if we're talking about on the export of imported goods, then the deduction input VAT reflect on line 150 of section 3 of the VAT return.

The deduction of input VAT relating to the export of non-commodity goods now applies in general procedure. Therefore, if imports were from countries Customs Union, then VAT paid upon import should be deducted no earlier than the period in which the following conditions were met:

The goods have been accepted for accounting;

The VAT amount is transferred to the budget;

The VAT amount is reflected in a special declaration for indirect taxes.

If the import was from countries outside the Customs Union, then deduct the VAT paid at customs no earlier than the period in which the following conditions were met:

Goods purchased for transactions subject to VAT;

The goods have been accepted for accounting (recorded to the organization’s balance sheet);

The fact of VAT payment is confirmed by primary documents.

Rationale

Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to prepare and submit a VAT return

Deadlines for accepting VAT for deduction

86.67764 (6,8,9)

VAT on goods imported from countries participating in the Customs Union can be deducted no earlier than tax period, in which the following conditions were met:

• goods are accepted for accounting;
• the VAT amount is transferred to the budget;
• the organization has an application for the import of goods and payment indirect taxes with a tax office mark;
• the amount of VAT is reflected in a special declaration for indirect taxes. *

This procedure follows from the provisions of paragraph 26 of Annex 18 to the Treaty on the Eurasian Economic Union, paragraphs, paragraph 1 of Article 172 Tax Code RF and is confirmed by letter of the Ministry of Finance of Russia dated July 2, 2015 No. 03-07-13/1/38180.

Olga Tsibizov, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to get a deduction for VAT paid at customs upon import

Conditions for applying the deduction

86.79941 (6,8,9,24)

VAT paid at customs on imported goods can be deducted (clause, article 171 of the Tax Code of the Russian Federation) subject to following conditions:

• the goods were purchased for transactions subject to VAT;
• the goods are accepted for accounting (recorded to the organization’s balance sheet);
• the fact of VAT payment is confirmed by primary documents. *

When importing goods from countries participating in the Customs Union, VAT is paid not at customs, but through the tax office (Art. , Treaty on the Eurasian economic union, clause 13 of Appendix 18 to the Treaty on the Eurasian Economic Union). For more information on how to obtain a tax deduction in such a situation, see How to obtain a deduction for VAT paid on imports from countries participating in the Customs Union.

VAT is deductible if the imported goods were placed under one of four customs procedures:

• release for domestic consumption;
• processing for domestic consumption;
• temporary importation;
• processing outside the customs territory.

Such deduction conditions are established by Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation.

When importing goods into Russia, VAT may be paid through an intermediary acting on behalf and at the expense of the importer. In this case, the importer has grounds to deduct the amount of tax paid by the intermediary. Even if he imports goods on behalf of several organizations at once. This can be done after the importer has accepted the goods for accounting. The basis for the deduction will be documents confirming the payment of tax by the intermediary. This follows from letters of the Ministry of Finance of Russia dated July 7, 2016 No. 03-07-08/39774 and dated July 2, 2015 No. 03-07-08/38192.

If VAT is paid when importing goods foreign organization(supplier) or intermediary (agent, commission agent) acting on its behalf, the importer has no right to take advantage of the tax deduction. This was stated in the letter of the Ministry of Finance of Russia dated June 14, 2011 No. 03-07-08/188.

Sometimes VAT at customs is paid by customs representatives acting on the basis of an agreement with the importer (clause 5 of article 60 of the Law of November 27, 2010 No. 311-FZ). In this case, the importer also has the right to deduct after the goods have been accepted for accounting. But to justify the deduction, the importer must have:

• an agreement under which VAT is paid by the customs representative;
• payment documents for VAT payment;
• documents on reimbursement to the representative of the VAT paid by him.

The Russian Ministry of Finance clarified this in a letter dated June 15, 2016 No. 03-07-08/34569.

In some cases, VAT paid at customs is not deductible, but is included in the cost of purchased goods. This must be done if the imported goods:

• used in transactions not subject to VAT (exempt from taxation);
• used for the production and sale of products, the place of sale of which is not recognized as the territory of Russia;
• imported by an organization exempt from fulfilling the duties of a taxpayer under the Tax Code of the Russian Federation, or an organization that is not a VAT payer (for example, using a special tax regime);
• it is intended to be used in operations that are not recognized as sales according to paragraph 2 of Article 146 of the Tax Code of the Russian Federation.

Such rules are established by paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

Regular VAT reporting requires the accountant to be especially careful and accurately understand the procedure for filling out all lines of the declaration. Incorrect codes or violation control ratios– the reason for refusing to accept the report, conducting a desk audit or bringing to administrative/tax liability.

FILES

Regulations for submitting reports

According to the current tax legislation all VAT returns in mandatory are delivered via TKS channels. When generating a report, it is necessary to monitor changes made by the Ministry of Finance to the electronic format of the document. To submit the declaration correctly, you should use only the current version of the report.

The VAT payer or tax agent is given 25 days after the end of the quarter to prepare a report.

Keep in mind: the use of a paper version of the VAT declaration is permitted only for those entities economic activity who are legally exempt from tax or are not recognized as VAT payers and certain categories of tax agents.

Composition of the declaration

The quarterly VAT return contains two sections that must be completed:

• head (title page);
• the amount of VAT to be paid to the budget/refunded from the budget.

A reporting document with a simplified format (Title and Section 1 with dashes added) is submitted in the following cases:

• carrying out business transactions during the reporting period that are not subject to VAT;
• conducting activities outside Russian territory;
• presence of production/commodity operations long period actions – when it takes more than six months to complete the work;
• subject commercial activities applies special taxation regimes (Unified Agricultural Tax, UTII, PSN, simplified taxation system);
• when issuing an invoice with a dedicated tax by a taxpayer exempt from VAT.

If the specified prerequisites are present, sales amounts for preferential types of activities are entered in section 7 of the declaration.

For tax subjects conducting activities using VAT, it is mandatory to fill out all sections of the declaration that have the corresponding digital indicators:

Section 2– calculated VAT amounts for organizations/individual entrepreneurs having the status of tax agents;

Section 3– sales amounts subject to taxation;

Sections 4,5,6– used when there are business transactions with a zero tax rate or those that do not have a confirmed “zero” status;

Section 7– data on transactions exempt from VAT are indicated;

Sections 8 – 12 include a summary of information from the purchase book, sales book and invoice journal and are filled in by all VAT payers using tax deductions.

Filling out sections of the declaration

The reporting regulations for VAT must comply with the requirements of the instructions of the Ministry of Finance and the Federal Tax Service, set out in order No. ММВ-7-3/558 dated October 29, 2014.

Title page

The procedure for filling out the main sheet of the VAT return does not differ from the rules established for all types of reporting to the Federal Tax Service:

• Information about the payer’s TIN and KPP is written at the top of the sheet and does not differ from the information in the registration documents;
• The tax period is indicated by the code used for tax reporting. The decoding of the codes is indicated in Appendix No. 3 to the Instructions for filling out the Declaration.
• Code tax office– the declaration is submitted to the department of the Federal Tax Service where the payer is registered. Accurate information about all codes of territorial tax authorities is published on the Federal Tax Service website.
• Subject name entrepreneurial activity– exactly corresponds to the name specified in the constituent documentation.
• OKVED code – in title page the main type of activity is prescribed according to the statistical code. The indicator is indicated in the Rosstat information letter and in the Unified State Register of Legal Entities extract.
• Contact phone number, number of completed and submitted declaration sheets and applications.

The signature of the payer’s representative and the date of generation of the report are affixed to the title page. On the right side of the sheet there is space for confirming records of the authorized person of the tax service.

Section 1

Section 1 is the final section in which the VAT payer reports the amounts subject to payment or reimbursement based on the results of accounting/tax accounting and information from section 3 of the declaration.

The sheet must indicate the code of the territorial entity (OKTMO) where the taxpayer operates and is registered. IN line 020 fixed by KBK (code budget classification) for this type of tax. VAT payers are guided by the KBK for standard activities - 182 103 01 00001 1000 110. The KBK can be clarified in the latest edition of Order of the Ministry of Finance No. 65n dated 07/01/2013.

Attention: If the BCC is inaccurately indicated in the VAT return, the tax paid will not be credited to the taxpayer’s personal account and will be deposited in the accounts of the Federal Treasury until the identity of the payment is clarified. A penalty will be charged for late tax payment.

Line 030 is filled in only if the invoice is issued by a tax-beneficiary taxpayer exempt from VAT.

In lines 040 and 050 The amounts received for the tax calculation should be recorded. If the result of the calculation is positive, then the amount of VAT payable is indicated in line 040; if the result is negative, the result is recorded in line 050 and is subject to reimbursement from the state budget.

Section 2

This section is required to be completed by tax agents for each organization for which they have this status. These may be foreign partners who do not pay VAT, lessors and sellers of municipal property.

For each counterparty, a separate sheet of Section 2 is filled out, where its name, INN (if any), BCC and transaction code must be indicated.

When reselling confiscated goods or carrying out trade operations with foreign partners, tax agents fill out troki 080-100 Section 2 – the amount of shipment and the amounts received as an advance payment. The total amount payable by the tax agent is reflected in line 060 taking into account the values ​​​​indicated in the following lines – 080 and 090. The amount of tax deduction for realized advances (line 100) reduces the final amount of VAT.

Section 3

The main section of VAT reporting, in which taxpayers calculate the tax payable/reimbursable at the rates provided by law, causes greatest number questions from accountants. Sequential filling of section lines looks like this:

• IN pp.010-040 reflects the amount of revenue from sales (for shipment), taxed, respectively, at the applicable tax and settlement rates. The amount recorded in these lines must be equal to the amount of income recorded in account 90.1 and shown in the calculation of income tax. If discrepancies are detected in the indicators in the declarations, the fiscal authorities will request explanations.
• Page 050 filled in in a special case - when an organization is sold as a complex of accounting assets. The tax base in this case is book value property, multiplied by a special adjustment indicator.
• Page 060 concerns production and construction organizations, leading construction and installation work for own needs. This line reproduces the cost of the work performed, which includes all actual costs incurred during construction or installation.
• Page 070– in the column “ The tax base"in this line you should put the sum of all cash receipts, received on account of upcoming deliveries. The VAT amount is calculated at the rate of 18/118 or 10/110, depending on the type of goods/services/work. If the sale occurs within 5 days after the prepayment “falls” into the current account, then this amount is not indicated in the declaration as an advance received.

In section 3 it is necessary to enter the VAT amounts, which, in accordance with the requirements of paragraph 3 of Article 170 of the Tax Code, must be restored in tax accounting. This applies to amounts previously declared as tax deductions on preferential grounds - the use of a special regime, exemption from VAT. The restored tax amounts are reflected in total on line 080, with specification on lines 090 and 100.

On lines 105-109 data is entered on the adjustment of VAT amounts in accounting during the reporting period. This may be an erroneous application of reduced tax rate, illegal classification of transactions as non-taxable or impossibility of confirmation zero rate.

The total amount of accrued VAT is indicated in line 110 and consists of the sum of all indicators reflected in column 5 of lines 010-080, 105-109. The final tax figure should be equal to the amount of VAT in the sales book based on the total turnover for the reporting quarter.

Lines 120-190(Column 3) are devoted to deductions that require the amount of VAT to be paid:

• The amount of deductions on line 120 is formed on the basis of invoices received from counterparties-suppliers and is equal to the amount of VAT in the purchase book.
• Line 130 is filled in similar to page 070, but contains data on the amount of tax paid to the supplier as an advance payment.
• Line 140 duplicates line 060 and reflects the tax calculated from the amount of actual costs when carrying out construction and installation work for the needs of the taxpayer.
• Lines 150 – 160 relate to foreign trade activities and amount to VAT paid at customs or accrued on the cost of goods imported into Russia from the Customs Union countries.
• In line 170 it is necessary to indicate the amount of VAT previously accrued on advances received if sales occurred in the reporting quarter.
• Line 180 is filled in by tax agents and contains the VAT amount indicated in line 060 of Section 2.

The result of adding the amounts of deductions for all for legal reasons is recorded in line 190, and lines 200 and 210 are the result of performing arithmetic operations between lines 110 gr.5 and 190 gr.3. If the result of subtracting the amount of deductions from the accrued VAT is positive, then the resulting value is reflected in line 200 as VAT payable. Otherwise, if the amount of deductions exceeds the calculated VAT amount, you should fill out page 210 gr. 3, how VAT is refundable.

The tax amounts reflected in lines 200 or 210 of section 3 should fall into lines 040-050 of section 1.

The VAT return requires filling out two appendices to section 3. These forms are filled out:

• For fixed assets that are used in non-VAT taxable activities. Important condition– the tax on these assets was previously accepted for deduction and is now subject to restoration within 10 years. The application reflects individually the type of OS, the date of commissioning, the amount accepted for deduction for this year. This application must be completed only in the 4th quarter return.
• By foreign companies operating in the Russian Federation through its own representative offices/branches.

Sections 4, 5, 6

These sections must be completed only by those payers who, in their activities, use the right to apply a zero VAT rate. The difference between the sections consists of some nuances:

• Section 4 filled out by a taxpayer who is able to document the lawful use of the 0% rate. Section 4 provides for mandatory code reflection business transaction, the amount of revenue received and the amount of the declared tax deduction.
• Section 6 is filled out in cases where, on the date of submission of the declaration, the taxpayer did not have time to collect a complete package of documents to confirm the benefit. Unjustified transactions are included in section 6, but can subsequently be accepted for reimbursement and transferred to section 4. For this, documentation is required.
• Section 5 will have to be filled out by those “zeros” who previously claimed a deduction on documents, but received the right to apply preferential rate only in this reporting period.

Important: if there are several grounds for applying Section 5, the taxpayer must fill out each separately reporting period when the deduction was claimed.

Section 7

This sheet is intended to transmit information on transactions that were carried out in the reporting quarter and, in accordance with Art. 149 clause 2 of the Tax Code of the Russian Federation, are exempt from VAT. All documented commercial actions are grouped by codes, which are named in Appendix No. 1 to the current instructions.

Only one condition must be met - the manufacture of products or the implementation of work is long-term in nature and will be completed in 6 calendar months.

Sections 8, 9

Relatively recently appeared sections provide for the inclusion in the declaration of information listed in the sales book/purchase book for the reporting period. In order for the fiscal authorities to automatically carry out desk audit, these sheets indicate all counterparties “included” in tax registers according to VAT.

According to the regulations in sections 8 and 9 information about suppliers and buyers (TIN, KPP), details of received or issued invoices, cost characteristics of goods/services, amounts of revenue and accrued VAT should be disclosed.

Important: modules electronic reporting make it possible to reconcile the data in sections 8 and 9 with counterparties before submitting the declaration. Otherwise, in the event of data discrepancies during cross-check with the Federal Tax Service, amounts to be deducted that do not correspond to the supplier’s sales book may be excluded from the calculation and the amount of VAT payable will increase.

In case of correction of data in previously declared invoices, the taxpayer is obliged to create attachments to sections 8 and 9.

Section 10, 11

These sheets are of a specific nature and must be issued only to business entities of several categories:

• commission agents and agents working for the benefit of third parties;
• persons providing forwarding services;
• developer companies.

IN sections 10-11 information from the journal of received and presented invoices with the amounts of VAT and taxable turnover must be listed.

Section 12

The sheet is intended for inclusion in the declaration by taxpayers who are exempt from VAT. Filling criterion section 12– availability of invoices with allocated VAT presented to counterparties.

Today, on the Internet and even in specialized magazines, you can easily find information on how to prepare a VAT Declaration in the 1C: Accounting 8, edition 3.0 program. Also, many resources have published articles about the organization of VAT accounting in this program and about the existing VAT accounting checks in the program and ways to find errors.

Therefore, in this article we will not once again describe in detail the principles of organizing VAT accounting in 1C: Accounting 8; we will only recall the main points:

• For VAT accounting, the program uses internal tables, which in 1C terms are called “Accumulation Registers”. These tables contain much more information than in the postings on account 19, which allows you to reflect in the program
• When posting documents, the program first performs movements in the registers, and based on the registers it generates postings for accounts 19 and 68.02;
• VAT reporting is generated ONLY according to register data. Therefore, if the user enters any manual entries into VAT accounts without reflecting them in the registers, these adjustments will not be reflected in the reporting.
• To check the correctness of VAT accounting (including the correspondence of data in registers and transactions), there are built-in reports - Express check of accounting, VAT accounting analysis.

However, the average accountant user is much more accustomed to working with “standard” accounting reports - Turnover balance sheet,Account analysis. Therefore, it is natural that the accountant wants to compare the data in these reports with the data in the Declaration - in other words, check the VAT Declaration for turnover. And if the organization has simple VAT accounting – no separate accounting, there is no import/export, then the task of reconciling the Declaration with accounting is quite simple. But if some more complex situations arise in VAT accounting, users already have problems comparing data in accounting and data in the Declaration.

This article is intended to help accountants perform a “self-check” of filling out the VAT Return in the program. Thanks to this article, users will be able to:

• independently check the correctness of filling out the VAT Declaration and compliance of the data in it with the data accounting;
• identify places where the data in the program registers diverges from the data in accounting.

Initial data

So, for example, let’s take an organization that is engaged in wholesale trade. The organization purchases goods as domestic market, and by import. Goods can be sold at rates of 18% and 0%. At the same time, the organization maintains separate VAT accounting.

In the first quarter of 2017, the following transactions were recorded:

1. Advances were issued to suppliers, invoices for advances were generated;
2. Received advances from customers, generated invoices for advances;
3. Goods were purchased for activities subject to 18% VAT;
4. Goods were purchased for activities subject to 0% VAT;
5. Acquired imported goods, registered customs VAT;
6. Input VAT has been registered for the services of third-party organizations, which should be distributed to operations at 18% and 0%;
7. A fixed asset was purchased at a VAT rate of 18%, the tax amount must be distributed among operations at different VAT rates;
8. Goods were sold at a VAT rate of 18%;
9. Goods were sold for activities subject to 0% VAT;
10. Some of the goods on which VAT at a rate of 18% was previously accepted for deduction were sold at a rate of 0% - the restoration of VAT accepted for deduction is reflected;
11. The shipment without transfer of ownership and then the sale of the shipped goods are reflected;
12. Confirmed 0% rate for sales;
13. Regular VAT operations were completed - sales and purchase book entries were generated, VAT was distributed for transactions at 18% and 0%, purchase book entries were prepared for the 0% rate.

Checking reporting data

1.Verified data

After completing all regulatory operations for VAT, our VAT declaration is filled out as follows:

Lines 010-100:

Lines 120-210:

Let's start checking the Declaration.

2.Check Section 4

To begin with, since we had sales at a 0% rate, let’s check the completion of Section 4 of the Declaration:

To do this, you need to compare the data in Section 4 with the turnover on account 19 according to the VAT accounting method “Blocked until confirmed 0%” in correspondence with account 68.02. To do this, we will generate an “Account Analysis” report for account 19, setting it to select by accounting method:

The credit turnover for account 68.02 in this report shows us total amount tax, which “fell” on confirmed sales at a rate of 0%. This amount must match line 120 of Section 4 of the VAT Return.

3.Check Section 3

1. Line 010

This line shows the amounts from the sale of goods, works, services at a rate of 18% and the amount of tax calculated from such transactions. Therefore, the tax amount for this line must correspond the amount of credit turnover on account 68.02 in correspondence with accounts 90.03 and 76.OT(shipments without transfer of title):

1. Line 70

Line 070 indicates the amount of VAT on advances received from customers in the reporting period. Therefore, to check this amount it is necessary to look at credit turnover on account 68.02 in correspondence with account 76.AB:

1. Line 080

The line should reflect the VAT amounts subject to recovery for various transactions. This line includes the amount of VAT on advances to suppliers credited in the reporting period, as well as the amount of VAT recovered when changing the purpose of use of valuables.

VAT on advances to suppliers is accounted for in account 76.VA, so we check the amount of credited VAT against the credit turnover of account 68.02 in correspondence with account 76.VA. The amounts of recovered VAT are reflected in accounting as credit turnover on account 68.02 in correspondence with subaccounts of account 19:

1. Line 090

This line is a clarification to line 080 - the amounts of VAT on advances to suppliers credited in the reporting period are shown separately here:

1. Line 120

How to check line 120 of the VAT return if the organization maintains separate accounting for VAT? The line must reflect the amount of tax on purchased goods, works, services, which is subject to deduction in the reporting period. Therefore, to check the value for this line, you need to turnover on the debit of account 68.02 in correspondence with accounts 19.01, 19.02, 19.03, 19.04, 19.07 subtract turnover on account 19 according to the VAT accounting method “Blocked until confirmation of 0%” in correspondence with account 68.02(the amount indicated in line 120 of Section 4 of the Declaration).

1. Line 130

The line indicates the amount of VAT on advances issued to suppliers in the reporting period. We check the amounts of accrued VAT using debit turnover of account 68.02 in correspondence with account 76.VA:

1. Line 150

Line 150 indicates the amount of VAT paid at customs when importing goods. The value in this line must match debit turnover on account 68.02 in correspondence with account 19.05:

1. Line 160

The line is filled in with the amounts of VAT that our organization paid when importing goods from the countries of the Customs Union. This line is checked against debit turnover of account 68.02 in correspondence with account 19.10:

1. Line 170

And finally, line 170 is filled in with VAT amounts on buyer advances received during the reporting period. This value is reflected in accounting as debit turnover on account 68.02 in correspondence with account 76.AB:

4.Results of the inspection

If we put together all the checks for Section 3 and reflect them in the “Account Analysis” report for account 68.02, we will get this “coloring”:

Based on the results of the audit, we see that all the amounts reflected in the accounting “found” their place in the VAT Declaration. And each line from the Declaration, in turn, can be deciphered by us from the position of reflecting the data in accounting. Thus, we are convinced that all operations in the program are reflected correctly, without errors, the data in the registers and transactions match and, therefore, our VAT reporting is correct and reliable.

Summary

To summarize, you can display the methodology for reconciling the Declaration and accounting data in the form of a table:

Of course, in the 1C: Accounting program 8, ed. 3.0, today a VAT accounting methodology has been implemented, which allows you to reflect even complex and non-standard VAT transactions in the simplest and most user-friendly way. At the same time, the system also contains many checks that help to avoid errors when reflecting transactions. However, unfortunately, everything cannot be foreseen and errors due to human factors can still occur.

The method for checking VAT reporting described in this article will help the user identify the presence of such errors in accounting and understand which sections of VAT accounting need to be double-checked. Besides, this method does not take much time - after spending literally half an hour, the accountant understands whether everything is correctly reflected in the program regarding VAT or whether he needs to double-check some points and start using the tools detailed analysis and searching for VAT errors.

The current SV calculation form (KND 1151111) contains lines “130”, “140” and “150” as part of separate rubric parts. When filling out any of them, policyholders should be guided by the rules introduced by Federal Tax Service Order No. ММВ-7-11/551@ dated 10.10.2016 (hereinafter referred to as the Procedure).

Of the listed rubric parts, lines “130”, “140”, “150” under 3.1 are required to be filled out. section 3. The remaining applications and sections are filled out if necessary, if there are appropriate circumstances (information).

When preparing a zero calculation, draw up from the listed parts of Section. 1, under. 1.1. and 1.2., appendix 2 and section. 3. If there is no summary quantitative indicator, “0” is written. In the handwritten version of the SV calculation, dashes are added to the remaining empty cells.

Information about state benefits: adj. Section 4 1 calculation KND 1151111

Information on payments (expenses) of the obligated person OSS (VN and M) at the expense of federal budget funds include in adj. Section 4 1 calculation of the SV. Data is recorded only for the above-established amounts.

Indicators are indicated in cells 2,3,4 line by line: cell “2” - the number of employees who received state benefit, “3” is the number of paid days (benefits), and “4” is the amount of expenses incurred.

Features of filling out lines “130” and “140” adj. 10 Section 1 of calculation of the efficiency factor 1151111

Adj. 10 Section 1 of calculation of KND 1151111 fills out separate category insurers, which makes payments to students in certain educational organizations for work (services) in student groups. The information entered is necessary regarding the application of the norms of the Tax Code of the Russian Federation, Art. 422, clause 3, clause 1. This article determines the amounts that are not subject to general compulsory insurance contributions.

In terms of its application, according to the information included in the application under consideration, paragraph 1 of paragraph 3 is noteworthy. It established that the base of general mandatory insurance contributions does not include remuneration for full-time university students, professional educational organizations, which were paid to them for work (services) in the student detachment.

The rules for drawing up this application are defined in Part 19 of the Procedure. Among the lines under consideration, only two are filled in:

1. “130” - dating of the entry from the register of the corresponding federal body executive power (prescribed in accordance with Part 19, Clause 19.12 of the Procedure).
2. “140” - numbering of the entry from the register of the appropriate federal executive body (indicated in accordance with Part 19, Clause 19.13 of the Procedure).

This application is designed line by line when you open the “New Record” tab.

Entering information about an individual: under. 3.1. section 3 calculations KND 1151111

Personalized data on all insured employees, including those working for the insurer under contracts and receiving payments, is recorded here (sub. 3.1.). Data for the last 3 months of the reporting (calculation) period are indicated.

Under. 3.1. intended for individual information. The following information is entered line by line:

1. “130” is the gender code in accordance with OK 018-2014 (Procedure, part 22, clause 22.16), namely: “1” - male or “2” - female.
2. “140” - encoding of an identity document in accordance with the norms of the app. 6 of the Procedure (part 22, clause 22.17 of this Procedure).
3. “150” - number and series of the presented document. Two indicators are separated by a space, the symbol “No” is not written (Procedure, part 22, clause 22.18).

The considered components of this section are mandatory for all categories of policyholders. When entering correction data, they are guided by the requirements of Part 1 (“ General provisions") of the current Procedure and the Tax Code of the Russian Federation, Art. 81.

Errors in the formatting of the lines in question in the corresponding rubric sections of the calculation of KND 1151111

Incorrect formatting of sections, errors in sums and quantitative indicators are the most common mistakes made when filling out the calculation. Both the policyholder himself and the tax inspector can identify them.

In practice, the policyholder has only one choice - to submit tax authorities adjustment version for calculating SV. Legislation obliges it to include the same sections that were present in the initial version. Sec. 3 is issued to employees for whom changes are required.

Expert opinion on the issue of clarifying information on personal data section. 3 calculations KND 1151111

The letter of the Ministry of Finance of the Russian Federation No. BS-4-11/12446@ dated June 28, 2017 provides clarifications on the procedure for drawing up and submitting adjusting calculations of SV starting from the first quarter of 2017.

In detail, attention is focused on making changes to the calculation of SV by drawing up its second clarifying version, taking into account the requirements of Art. 81 Tax Code of the Russian Federation. This need arises on the basis of one of the notifications from the Federal Tax Service of the following nature, in detail:

• on clarification of the tax return (calculation);
• on refusal to accept this type of reporting;
• about failure to submit the calculation of the SV (when the electronic version was submitted);
• on clarification of tax reporting submitted on paper;
• on refusal to accept a paper version of tax reporting;
• about failure to submit the SV calculation (if submitted on paper).

The Federal Tax Service has the right to send a standard notification to the policyholder demanding clarification. In all of the above cases, the obligated person must adhere to certain standards. Data is entered in a strict manner for each employee for whom there are discrepancies in the information.

Firstly, in under. 3.1, personal information from the first option for calculating the SV is written down line by line, and “0” is entered along the way. 3.2 (lines 190-300). Secondly, the correct personal data of a particular employee is synchronously entered into the pod. 3.1. At the same time, under. 3.2. (lines 190-300) is filled in according current order with adjustments to individual data and subsequent corrections to the indicators in Section 1, if necessary. If edits are made according to 3.2., then section is included in the clarifying version of the SV calculation. 3.

The letter was drawn up by the actual state adviser of the Russian Federation, 2nd class, S.L. Bondarchuk.

Example 1. Individual information by employee: under. 3.1. section 3 calculations of SV, sample design of lines “130”, “140”, “150”

Vasilek LLC enters information about employee Kazimir Alexander Borisov in the under. 3.1. section 3 calculations. You need to fill out all positions in the subsection: TIN. SNILS, initials of the employee in full, code of the country of citizenship in accordance with the OK of the countries of the world (MK (ISO 3166) 004-97) 025-2001 (for the Russian Federation - digital value “643”), date of birth, sign of the insured employee in the system (mark according to OPS, Compulsory medical insurance, OSS).

According to Kazimir Aleksandrovich Borisov, the following are indicated line by line:

• “130” - male gender (digital value “1”);
• “140” - code of the identity document of Borisov’s employee, in accordance with adj. 6 Order (digital value “21” for a passport);
• “150” - passport data of K. A. Borisov: series “45 04”, number - “365418 (series is the first four digits, and the number is the remaining six).

This line reflects information about the current income tax, i.e. on the amount of income tax accrued for payment to the budget, reflected in Tax return on corporate income tax (clause 24 of PBU 18/02).

Method 1. Current income tax is recognized as income tax for tax purposes, determined based on the amount of conditional income tax expense (conditional income) adjusted for the amount of permanent tax liability (asset), increase or decrease in deferred tax asset and deferred tax liability. reporting period (clauses 21, 22 PBU 18/02).

In the absence of permanent differences, deductible temporary differences and taxable temporary differences that give rise to permanent tax obligations(assets) deferred tax assets and deferred tax liabilities, current income tax is equal to the conditional income tax expense (clause 21 of PBU 18/02).

Method 2. From 01/01/2008, the current income tax can be determined on the basis of the Tax Return for corporate income tax (line 180 of sheet 02) (clause 22 of PBU 18/02).

Note that this method does not relieve the organization from the need to reflect in accounting permanent and temporary differences, permanent tax liabilities and assets, as well as deferred tax liabilities and assets (clauses 3, 7, 14, 15 PBU 18/02.

Moreover, with any method of determination, the current income tax must be equal to the amount of income tax reflected in the Tax Return for corporate income tax and calculated according to tax accounting data.

Method for determining the value current tax profit is fixed in accounting policy organizations (clause 22 of PBU 18/02).

The conditional income tax expense (income) is understood as a value defined as the product accounting profit(loss) on the income tax rate. Conditional income tax expense (income) is reflected in account 99 “Profits and Losses” separately (in analytical accounting or in a separate sub-account) (clause 20 of PBU 18/02, Instructions for using the Chart of Accounts).

An organization can indicate for reference the amount of conditional income tax expense (income) in Form No. 2 (clause 25 of PBU 18/02).

The indicator in column 3 of line 150 (for the reporting period) is determined based on the indicators of conditional income tax expense (income) (recorded separately in account 99), adjusted to the amount of the balance of permanent tax liabilities and assets, an increase (decrease) in deferred tax assets and deferred tax obligations.

The balance of permanent tax liabilities and assets is determined as the difference between debit and credit turnover in account 99 (in separate accounting of permanent tax liabilities and assets) or as an indicator in line 200 “Fixed tax liabilities (assets)”. A positive balance means that liabilities are greater than assets and leads to increased payments to the budget. Therefore, when determining the current income tax, a positive balance increases the conditional income tax expense (income).

A negative balance means that liabilities are less than assets, and leads to a decrease in payments to the budget. Therefore, when determining the current income tax, it reduces the conditional income tax expense (income).

An increase in deferred tax assets is understood as a positive difference between debit and credit turnover in account 09 “Deferred tax assets” (indicator on line 141). An increase in deferred tax assets leads to an increase in payments to the budget, therefore, when adjusting, this amount should be added to the conditional income tax expense (income).

A decrease in deferred tax assets is understood as the negative difference between debit and credit turnover on account 09 (indicator on line 141 in parentheses). A decrease in deferred tax assets entails a decrease in payments to the budget, therefore, when determining the current income tax, this amount is deducted from the conditional income tax expense (income).

A decrease in deferred tax liabilities is understood as a negative difference between credit and debit turnover in account 77 “Deferred tax liabilities” (indicator on line 142). A decrease in deferred tax liabilities leads to an increase in payments to the budget, therefore, when adjusting, this amount should be added to the conditional income tax expense (income).

An increase in deferred tax liabilities is understood as a positive difference between credit and debit turnover on account 77 (the indicator on line 142 in parentheses). An increase in deferred tax liabilities entails a decrease in payments to the budget, therefore, when determining the current income tax, this amount is deducted from the conditional income tax expense (income).

The resulting current income tax indicator is indicated on line 150 in parentheses.