Marinated eggplants For 1 kg of eggplants - 100 g of carrots, garlic, sweet...
Children's
- Detailed instructions for filling out -
IMPORTANT! Start filling out the declaration from section 2, and then move on to the first. This is the correct order in which the sections of the instructions are located.
Click on each instruction field of interest to see detailed information.
Important filling rules
The title page and sections 1 and 2 are required.
Section 2.1 is completed by those who received a loss in previous tax periods.
Section 3 is filled out only by those who received funds and property as part of targeted financing, charitable activities, targeted income and other funds.
All amounts are indicated in full rubles. Values less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) or more are rounded to the nearest ruble (whole unit).
All letters are PRINTED IN CAPITAL!
If you fill out on a computer, also use capital letters / Courier New font, height 16-18 points.
Errors may not be corrected by correction or other similar means.
There is no need to staple or staple the declaration.
A dash is placed in empty unfilled cells. If these amounts are equal to 0, then dashes are also added.
Title page
1) Indicate your tax identification number and checkpoint.
Checkpoint - filled out only by organizations. Individual entrepreneurs put dashes in this field.
2) Field “Adjustment number”.
Specify “0--” - if the declaration is primary
If you are submitting an updated declaration (if there are errors and incorrect data in the previous declaration), then indicate the correction number, which shows which declaration you are submitting (1--, 2--, 3--, etc.)
3) Field “Tax period”.
34 - if you submit a declaration for the year
50 - if you submit a declaration upon closure of an individual entrepreneur, upon liquidation (reorganization) of a legal entity
95 - if you submit a declaration when switching to a different taxation regime
4) Field “Reporting year”.
Please indicate the year for which you are reporting
5) Field “Submitted to the tax authority.”
Please indicate your tax code. You can find it on the website of the Federal Tax Service of Russia in the online service
3) Line 030. Indicate the difference between income and expenses (Income - Expenses).
Formula: line 030 = line 010 - line 020.
If expenses exceed income, put a dash in this line.
4) Line 040. Indicate the amount of loss received in previous years.
If there was no loss, put dashes in the line.
If there was a loss, then its amount for this line is calculated based on the data in section 2.1.
The loss can be included in the expenses of the reporting year, or transferred to the next 9 years.
5) Line 045. Enter the tax rate.
6) Line 050. Indicate the calculated tax for the year.
We make calculations:
If there was no loss, then line 050 = line 030 * line 045 / 100
If there was a loss, then line 050 = (line 030 - line 040) * line 045 / 100
1) Line 001 “OKTMO code”.
Indicate the OKTMO code (All-Russian Classifier of Municipal Territories).
You can find it on the website of the Federal Tax Service of Russia here “”, or at your tax office.
Line 001 “OKTMO Code” must be filled out, and the OKTMO code on line 003 is indicated only when changing the place of residence of the individual entrepreneur (location of the organization).
In other cases, a dash is placed in line 003.
2) Line 002. Indicate the amount of the advance payment for the half-year, payable no later than July 25 of the reporting year.
line 002 = (income for 6 months - expenses for 6 months) * 6 / 100
3) Line 004. Indicate the amount of calculated tax at the end of the year, taking into account the advance payment made for the six months.
line 004 = page 050 section 2 - page 002 provided that page 050 section 2 > page 002
If the amount of the advance payment is greater than the tax amount for the year, then do not fill out this line, put a dash in it.
4) Line 005. Indicate the amount of tax to be reduced for the year.
This line is filled in only if the advance payment is greater than the tax for the year.
line 005 = page 002 - page 050 section 2, provided that page 002 > page 050 section 2
5) The section at the bottom of the sheet “I confirm the accuracy and completeness of the information indicated on this page.”
The date of signing and the personal signature of the person who signed the title page of the declaration are indicated.
1) Line 010. Indicate the total amount of all losses, received based on the results of previous years and which have not yet been transferred to the beginning of the expiring year.
2) Lines 020 - 110. Indicate the amount of loss for each year separately.
Amounts from these lines (in whole or in part, depending on how much you want to reduce the tax base of the reporting year) are transferred to line 040 of section 2.
3) Line 120. Indicate the amount of loss for the past year.
line 120 = line 020 section 2 - line 010 section 2
If line 010 section 2 (income) > line 020 section 2 (expenses) - you do not need to fill out this line.
4) Line 130. Indicate the total amount of all losses that you want to carry forward to the beginning of the following years (no more than 10 years).
The amount indicated in line 130 is then transferred to line 010 of section 2.1 of the declaration for the next year.
line 130 = line 010 - line 040 section 2 + line 120
5) Lines 140 - 230. Indicate the amount of losses for each year separately, those. break down the line 130 amount into individual years and the amount of loss incurred in each.
Amounts from lines 140 - 230 are then transferred to lines 020 - 110 of section 2.1 of the declaration for the next year.
SECTION 3 - “Report on the intended use of property”
Column 1. Receipt type code.
The required code can be found in Appendix No. 5 to the Order of the Federal Tax Service of Russia dated July 4, 2014 on the Procedure for filling out the declaration.
Column 2. Indicate the date of receipt of funds (to accounts / cash desk) or property.
Column 3. Indicate the cost of the property, work, services received or the amount of money.
Column 4. Indicate the amount of funds used for their intended purpose within the specified period.
Column 5 (located under column 2). Indicate the period of use (until what date) of the funds received. If the funds are issued for an indefinite period, put a dash through.
Column 6 (located under column 3). Indicate the amount of funds that have not yet expired in the previous tax period.
As well as the amount of unused funds that have no expiration date.
Column 7 (located under column 4). Indicate the amount of funds used for other purposes or not used within the prescribed period.
Line “Account total”. Indicate the totals separately for each column: 3 and 6, 4 and 7
The list of income codes for 2-personal income tax has changed in 2018: new codes for personal income tax have appeared, which will need to be applied from January 1, 2018. So, in particular, updated codes will need to be indicated when generating 2-NDFL certificates for 2017. Let's analyze what to pay attention to in order to correctly fill out income certificates.
Changes and innovations
In each 2-NDFL certificate, income and deduction codes must be entered. This is required by paragraph 1 of Art. 230 Tax Code of the Russian Federation. In this matter, tax agents are required to rely on the order of the Russian Tax Service dated September 10, 2015 No. ММВ-7-11/387. Its Appendix No. 1 contains income codes, and Appendix No. 2 contains codes for types of deductions.
Tax authorities periodically review the composition of codes and supplement them with new codes. So, for example, last year the Federal Tax Service already made changes to the codes (order dated November 22, 2016 No. ММВ-7-11/). Codes were added to the list: 2002 – for bonuses that are included in wages; 2003 – for non-labor bonuses from profits and earmarked funds. In addition, the child deduction codes have been changed. Cm. " ".
This time the amendments were made by order of the Federal Tax Service dated October 24, 2017 No. ММВ-7-11/820. It was officially published on December 21, 2017. Taking into account this date, the amendments are effective from January 1, 2018. Therefore, income codes in 2-NDFL for 2017 must be entered taking into account all changes and new income codes.
The commented Order of the Federal Tax Service adds new income codes for the generation of 2-NDFL certificates in 2018. Here is a table with the new codes.
Table of new income codes with decoding from 2018
| Code | Decoding |
| 2013 | Compensation for unused vacation |
| 2014 | Severance pay in the form of average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in the amount exceeding in general three times the average salary (or six times for organizations in the Far North) |
| 2301 | Fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily meet consumer demands in accordance with the law on the protection of consumer rights; |
| 2611 | The amount of bad debt written off in accordance with the established procedure from the organization’s balance sheet |
| 3021 | The amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles. |
Such additions were required so that the accountant would know what amounts the employees’ incomes consist of. Previously, such payments were coded in 2-NDFL certificates under a single code 4800 “Other income”. Since 2018, there have been more codes - they have become more accurate.
All income codes for 2018
Summarizing the above, below is a table with a breakdown of income codes that may appear on income certificates in 2018. It combines new and old codes. Use this table when generating 2-NDFL certificates.
| Revenue code | Name of income |
|---|---|
| 1010 | Dividends |
| 1011 | Interest (except for interest on mortgage-backed bonds issued before 01/01/2007, income in the form of interest received on bank deposits, and income received upon redemption of a bill), including discount received on a debt obligation of any type |
| 1110 | Interest on mortgage-backed bonds issued before 01/01/2007 |
| 1120 | Income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before 01/01/2007 |
| 1200 | Income received in the form of other insurance payments under insurance contracts |
| 1201 | Income received in the form of insurance payments under insurance contracts in the form of payment for the cost of sanatorium and resort vouchers |
| 1202 | Income received in the form of insurance payments under voluntary life insurance contracts (except for voluntary pension insurance contracts) in the case of payments related to the survival of the insured person to a certain age or period, or in the event of the occurrence of another event (except for early termination of contracts), in part of the excess of the amounts of insurance premiums paid by the taxpayer, increased by the amount calculated by sequentially summing the products of the amounts of insurance premiums paid from the date of conclusion of the insurance contract to the day of the end of each year of validity of such a voluntary life insurance contract (inclusive), and the average annual refinancing rate in force in the corresponding year Central Bank of the Russian Federation |
| 1203 | Income received in the form of insurance payments under voluntary property insurance contracts (including civil liability insurance for damage to the property of third parties and (or) civil liability insurance of vehicle owners) in terms of excess of the market value of the insured property in the event of loss or destruction of the insured property, or expenses necessary to carry out repairs (restoration) of this property (if repairs were not carried out), or the cost of repairs (restoration) of this property (if repairs were carried out), increased by the amount of insurance premiums paid to insure this property |
| 1211 | Income received in the form of amounts of insurance premiums under insurance contracts, if these amounts are paid for individuals from the funds of employers or from the funds of organizations or individual entrepreneurs who are not employers in relation to those individuals for whom they make insurance premiums |
| 1212 | Income in the form of cash (redemption) amounts paid under voluntary life insurance contracts, subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary life insurance contracts |
| 1213 | Income in the form of cash (redemption) amounts paid under voluntary pension insurance contracts and subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary pension insurance contracts |
| 1215 | Income in the form of cash (redemption) amounts paid under non-state pension agreements and subject to payment in accordance with the insurance rules and terms of the agreements upon early termination of non-state pension agreements |
| 1219 | Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of the voluntary pension insurance agreement |
| 1220 | Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of non-state pension provision |
| 1240 | Amounts of pensions paid under non-state pension agreements concluded by organizations and other employers with Russian non-state pension funds, as well as amounts of pensions paid under non-state pension agreements concluded by individuals with Russian non-state funds in favor of other persons |
| 1300 | Income received from the use of copyright or other related rights |
| 1301 | Income received from the alienation of copyright or other related rights |
| 1400 | Income received from the rental or other use of property (except for similar income from the rental of any vehicles and communications equipment, computer networks) |
| 1530 | Income received from transactions with securities traded on the organized securities market |
| 1531 | Income from transactions with securities not traded on the organized securities market |
| 1532 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
| 1533 | Income from transactions with derivative financial instruments not traded on an organized market |
| 1535 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
| 1536 | Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities |
| 1537 | Income in the form of interest on a loan received from a set of repo transactions |
| 1538 | Income in the form of interest received in the tax period under a set of loan agreements |
| 1539 | Income from operations related to the opening of a short position that is the object of repo operations |
| 1540 | Income received from the sale of participation shares in the authorized capital of organizations |
| 1541 | Income received as a result of the exchange of securities transferred under the first part of the repo |
| 1542 | Income in the form of the actual value of a share in the authorized capital of an organization, paid when a participant leaves the organization |
| 1544 | income received from transactions with securities traded on the organized securities market, accounted for in an individual investment account |
| 1545 | income from transactions with securities not traded on the organized securities market, accounted for in an individual investment account |
| 1546 | income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account |
| 1547 | income from transactions with derivative financial instruments not traded on the organized securities market, accounted for in an individual investment account |
| 1548 | income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices accounted for in an individual investment account |
| 1549 | income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities accounted for in an individual investment account |
| 1550 | Income received by a taxpayer upon assignment of rights of claim under an agreement for participation in shared construction (an investment agreement for shared construction or under another agreement related to shared construction) |
| 1551 | income in the form of interest on a loan received from a set of repo transactions accounted for in an individual investment account |
| 1552 | income in the form of interest received in the tax period on a set of loan agreements accounted for in an individual investment account |
| 1553 | income from operations related to the opening of a short position, which is the object of repo transactions, accounted for in an individual investment account |
| 1554 | income received as a result of the exchange of securities transferred under the first part of the repo, accounted for in an individual investment account |
| 2201 | |
| 2000 | Remuneration received by a taxpayer for performing labor or other duties; salary and other taxable payments to military personnel and equivalent categories of individuals (except for payments under civil contracts) |
| 2001 | Directors' remuneration and other similar payments received by members of the organization's governing body (board of directors or other similar body) |
| 2002 | Amounts of bonuses paid for production results and other similar indicators provided for by the laws of the Russian Federation, employment agreements (contracts) and (or) collective agreements (paid not at the expense of the organization’s profits, not at the expense of special-purpose funds or targeted revenues) |
| 2003 | Amounts of remuneration paid from the organization’s profits, special-purpose funds or targeted revenues |
| 2010 | Payments under civil contracts (except for royalties) |
| 2012 | Amounts of vacation payments |
| 2013 | Compensation for missed vacation |
| 2014 | Severance pay amount |
| 2201 | Author's fees (rewards) for the creation of literary works, including for theatre, cinema, stage and circus |
| 2202 | Author's fees (rewards) for the creation of artistic and graphic works, photographic works for printing, works of architecture and design |
| 2203 | Author's fees (rewards) for the creation of works of sculpture, monumental decorative painting, decorative and applied and design art, easel painting, theatrical and film set art and graphics, made in various techniques |
| 2204 | Copyright royalties (rewards) for the creation of audiovisual works (video, television and cinema films) |
| 2205 | Author's fees (rewards) for the creation of musical works: musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for cinema, television and video films and theatrical productions |
| 2206 | Copyright royalties (rewards) for the creation of other musical works, including those prepared for publication |
| 2207 | Author's fees (rewards) for the performance of works of literature and art |
| 2208 | Copyrights (rewards) for the creation of scientific works and developments |
| 2209 | Royalties for discoveries, inventions, utility models, industrial designs |
| 2210 | Remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs |
| 2300 | Temporary disability benefit |
| 2400 | Income received from the rental or other use of any vehicles, including sea, river, aircraft and motor vehicles, in connection with transportation, as well as fines and other sanctions for idle time (delay) of such vehicles at loading (unloading) points ); income received from the rental or other use of pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, and other means of communication, including computer networks |
| 2510 | Payment for the taxpayer by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer |
| 2520 | Income received by a taxpayer in kind, in the form of full or partial payment for goods, work performed in the interests of the taxpayer, services rendered in the interests of the taxpayer |
| 2530 | Payment in kind |
| 2610 | Material benefit received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs |
| 2611 | A forgiven debt that was written off the balance sheet |
| 2630 | Material benefit received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer |
| 2640 | Material benefit received from the acquisition of securities |
| 2641 | Material benefit received from the acquisition of derivative financial instruments |
| 2710 | Financial assistance (with the exception of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age, financial assistance provided to disabled people by public organizations of disabled people, and one-time financial assistance provided by employers to employees ( parents, adoptive parents, guardians) at the birth (adoption) of a child) |
| 2720 | Cost of gifts |
| 2730 | The cost of prizes in cash and in kind received at competitions and competitions held in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government |
| 2740 | The cost of winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services |
| 2750 | The cost of prizes in cash and in kind received at competitions and competitions held not in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government and not for the purpose of advertising goods (works and services) |
| 2760 | Financial assistance provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or age |
| 2761 | Financial assistance provided to disabled people by public organizations of disabled people |
| 2762 | Amounts of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child |
| 2770 | Reimbursement (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as disabled people for the cost of medications purchased by them (for them), prescribed to them by their attending physician |
| 2780 | Reimbursement (payment) of the cost of medications purchased by the taxpayer (for the taxpayer), prescribed by the attending physician, in other cases not falling under paragraph 28 of Article 217 of the Tax Code of the Russian Federation |
| 2790 | The amount of assistance (in cash and in kind), as well as the value of gifts received by veterans of the Great Patriotic War, disabled people of the Great Patriotic War, widows of military personnel who died during the war with Finland, the Great Patriotic War, the war with Japan, widows of deceased disabled people of the Great Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos, as well as former minor prisoners of concentration camps, ghettos and other places of forced detention created by the Nazis and their allies during the Second World War |
| 2800 | Interest (discount) received upon payment of a bill presented for payment |
| 2900 | Income received from transactions with foreign currency |
| 3010 | Income in the form of winnings received in the bookmaker's office and betting |
| 3020 | Income in the form of interest received on bank deposits |
| 3021 | Interest on outstanding bonds of Russian companies |
| 3022 | Income in the form of fees for the use of funds of members of a consumer credit cooperative (shareholders), interest for the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative |
| 4800 | Other income |
Submission of 2-NDFL certificates for 2017: new form and new codes
2-NDFL certificates for 2017 must be submitted to the inspectorate no later than April 2, 2018. But employees can also ask for the document at any time. The document must be filled out separately for each employee, coding all income and deductions in them with the appropriate codes. Apply new codes from January 1, 2018. New codes cannot be used in 2017.
If it is impossible to withhold personal income tax from the taxpayer during 2017, the tax agent must submit to his tax office, and also transfer 2-NDFL certificates to the individual himself no later than 03/01/2018, indicating in the certificates the sign “2” (clause 5 of Article 226 of the Tax Code RF). At the same time, submitting a certificate with attribute “2” does not relieve the tax agent from the obligation to submit a 2-NDFL certificate for the same persons with code “1”. And this will need to be done within the general time frame - no later than 04/02/2018.
Let us remind you that the current form of the 2-NDFL certificate was approved by Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485. However, a new form of certificate 2-NDFL has been prepared, which must be used when submitting certificates for 2017 to the Federal Tax Service. The old form will not pass format and logical control or will not be accepted by the inspector. Download the new form 2-NDFL in 2018.
The need to change the 2-NDFL certificate and the procedure for filling it out, as follows from the explanations to the project, is due to the fact that the “old” form of the certificate did not allow the submission of information about the income of individuals for a tax agent by his legal successors. Below are the main changes in the new 2-NDFL form for 2018:
- in section 1 “Data about the tax agent” of the certificate, a new field “Form of reorganization (liquidation)” will appear, where the corresponding code (from 0 to 6) will be indicated, as well as the field “TIN/KPP of the reorganized organization”.
- amendments to the procedure for filling out the form provide that the legal successor of the tax agent indicates the OKTMO code at the location of the reorganized organization or a separate division of the reorganized organization;
- if the Certificate is submitted by the legal successor of the reorganized organization, the name of the reorganized organization or a separate division of the reorganized organization is indicated in the “Tax Agent” field;
- from Section 2 “Data about an individual - recipient of income”, fields related to the address of residence are excluded;
- in section 4 of the 2-NDFL certificate, investment deductions are excluded from tax deductions.
I am filling out a declaration according to the simplified tax system, section No. 3. I pay membership fees received from members of the association under code 120. In 2015, a non-profit organization was added to us (reorganization in the form of affiliation). Our account 86.02 also increased by the amount of the account 86.02 of the affiliated organization. Under what code should I deposit this amount in section No. 3? In addition, a commercial organization transferred funds to us for statutory activities. This amount was not taxed. What code should I use to show this amount in section No. 3?
Answer
Include funds received from an affiliated non-profit organization using code 120. Include funds received from a commercial organization in section 3 as donations with code 140.
Rationale
Breaking news for accounting departments:. Read in the magazine
How to draw up and submit a single tax return under simplification
Alpha LLC applies a simplified tax system and pays a single tax at a rate of 15 percent.
On March 23, 2015, Alpha received a grant for the purchase of production equipment in the amount of 300,000 rubles.
The agreement on targeted financing stated that the equipment must be purchased within two months from the date of receipt of funds into the organization’s account (i.e. no later than May 24). The equipment was purchased on April 20. Its cost was 553,000 rubles. That is, Alpha spent the entire amount of the grant received, as well as its own funds, on its purchase.
Alpha's accountant organized separate accounting of income and expenses received and incurred within the framework of targeted financing.
As part of the declaration under the simplified tax system for 2014, the accountant filled out.
Order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3/352@ “On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with using a simplified taxation system, in electronic form"
Appendix 5. Codes of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing
| No. | Name of target funds received | Receipt type code | |
| 1 | 2 | 3 | |
| 1. | Targeted funding in the form of | ||
| 1.1 | grants | 010 | |
| 1.2 | investments received during investment competitions (bidding) in the manner established by the legislation of the Russian Federation | 020 | |
| 1.3 | investments received from foreign investors to finance capital investments for production purposes, subject to their use within one calendar year from the date of receipt | 030 | |
| 1.4 | funds of shareholders and (or) investors accumulated in the accounts of the developer organization | 040 | |
| 1.5 | funds received from funds to support scientific, scientific, technical, and innovative activities, created in accordance with (Collected Legislation of the Russian Federation, 1996, No. 35, Art. 4137; 1998, No. 30, Art. 3607; No. 51, Art. 6271; 2000, No. 2, Art. 162; 2001, No. 2, Art. 20; 2002, No. 52, Art. 5132; 2003, No. 52, Art. 5038; 35, art. 3607; 2005, art. 2715; 2006, no. 10; 2007, no. 6069; 2008, no. 3616; , No. 1, Art. 17, No. 7, Art. 786, No. 31, Art. 3923, No. 52, Art. 6434; 2010, No. 19, Art. 2291, No. 31, Art. 4167, 2011, No. 10; Art. 1281, No. 30, Art. 4596, Art. 4602, No. 45, Art. 6321, No. 49, Art. 7063, No. 31, Art. 4324, No. 50, Art. 6963; , No. 19, Art. 2320; No. 27, Art. 3477, No. 39, Art. 4883; No. 44, Art. 5630) (hereinafter -), for the implementation of specific scientific, scientific and technical programs and projects, innovative projects | 060 | |
| 1.6 | funds received for the formation of funds to support scientific, scientific-technical, innovative activities, created in accordance with | 070 | |
| 1.7 | funds received by medical organizations carrying out medical activities in the compulsory health insurance system for the provision of medical services to insured persons from insurance organizations providing compulsory medical insurance to these persons | 110 | |
| 1.8 | funds of the owners of premises in apartment buildings, arriving at the accounts of homeowners' associations managing apartment buildings, housing, housing-construction cooperatives and other specialized consumer cooperatives, management organizations, as well as to the accounts of specialized non-profit organizations that carry out activities aimed at ensuring the implementation of capital repair of common property in apartment buildings, to finance repairs, major repairs of common property in apartment buildings | 112 | |
| 2. | Targeted revenues for the maintenance of non-profit organizations and their statutory activities: | ||
| 2.1 | contributions of founders (participants, members) | 120 | |
| 2.2 | income in the form of works (services) received free of charge by non-profit organizations, performed (rendered) on the basis of relevant contracts | 130 | |
| 2.3 | donations recognized as such in accordance with the civil legislation of the Russian Federation | 140 | |
| 2.4 | deductions for the formation in the established (hereinafter referred to as) procedure of a reserve for repairs, major repairs of common property, which are made to a homeowners' association, housing cooperative, horticultural, gardening, garage-construction, housing-construction cooperatives or other specialized consumer cooperative by their members | 141 | |
| 2.5 | targeted revenues for the formation of funds to support scientific, scientific and technical, innovative activities, created in accordance with | 150 | |
| 2.6 | property, property rights transferred to non-profit organizations by will in the order of inheritance | 160 | |
| 2.7 | funds provided for the implementation of the statutory activities of non-profit organizations from: | ||
| - federal budget; | 170 | ||
| - budgets of the constituent entities of the Russian Federation; | 171 | ||
| - local budgets; | 172 | ||
| - budgets of state extra-budgetary funds | 173 | ||
| 2.8 | funds and other property, property rights received for charitable activities | 180 | |
| 2.9 | receipts from owners to institutions created by them | 220 | |
| 2.10 | funds received by trade union organizations in accordance with collective agreements (agreements) for trade union organizations to carry out social, cultural and other events provided for by their statutory activities | 260 | |
| 2.11 | funds received by structural organizations of the All-Russian public-state organization "Voluntary Society for Assistance to the Army, Aviation and Navy of Russia" (DOSAAF of Russia): | ||
| - from the federal executive body authorized in the field of defense; | 270 | ||
| - another executive body (except for those indicated by code 270) under the general agreement | 271 | ||
| targeted contributions from organizations included in the structure of DOSAAF of Russia, used in accordance with the constituent documents for the training in accordance with the legislation of the Russian Federation of citizens in military-registration specialties, military-patriotic education of youth, development of aviation, technical and military-applied sports | 280 | ||
| 2.12 | funds received by non-profit organizations free of charge to ensure the conduct of statutory activities not related to business activities from the structural divisions (departments) created by them in accordance with the legislation of the Russian Federation, which are taxpayers (hereinafter referred to as the structural divisions (departments), listed by the structural divisions (departments) at the expense of targeted revenues received by them for the maintenance and conduct of statutory activities | 281 | |
| 2.13 | funds received by structural divisions (departments) from the non-profit organizations that created them in accordance with the legislation of the Russian Federation, transferred by non-profit organizations at the expense of targeted revenues received by them for the maintenance and conduct of statutory activities | 282 | |
| 2.14 | property (including funds) and (or) property rights received by religious organizations to carry out their statutory activities | 290 | |
| 2.15 | funds, real estate, securities received by non-profit organizations for the formation or replenishment of endowment capital, which are carried out in the manner established (Collected Legislation of the Russian Federation, 2007, No. 1, Art. 38; 2009, No. 48, Art. 5731; 2011 , No. 48, Art. 6728, 2012, No. 31, Art. 4323; 2013, No. 30, Art. 4084) (hereinafter -) | 321 | |
| 2.16 | funds received by non-profit organizations - owners of endowment capital from management companies carrying out trust management of property constituting endowment capital, in accordance with | 322 | |
| 2.17 | funds received by non-profit organizations from specialized endowment management organizations in accordance with | 323 | |
| 2.18 | property rights in the form of the right to free use of state and municipal property, received by decisions of state authorities and local governments by non-profit organizations to conduct their statutory activities | 324 | |
| 3. | Funds and other property received in the form of gratuitous assistance (assistance) in the manner established by Federal Law No. 95-FZ of May 4, 1999 “On gratuitous assistance (assistance) of the Russian Federation and amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits for payments to state extra-budgetary funds in connection with the implementation of gratuitous assistance (assistance) to the Russian Federation" (Collected Legislation of the Russian Federation, 1999, No. 18, Art. 2221; 2000, No. 32, Art. 3341; 2001, No. 33 , Art. 3413; 2002, No. 4742; 2003, No. 2, Art. 160; 2004, No. 35, Art. 3607; 2008, No. 30, Art. 3616) | 340 | |
| 4. | Fixed assets and intangible assets received free of charge in accordance with international treaties of the Russian Federation, as well as in accordance with the legislation of the Russian Federation by nuclear power plants to improve their safety, used for production purposes | 350 | |
| 5. | Property received by state and municipal institutions by decision of executive authorities | 360 | |
| 6. | Property received free of charge by state and municipal educational institutions, as well as non-state educational institutions that have licenses to conduct educational activities, to conduct statutory activities | 380 | |
| 7. | Fixed funds received by organizations that are part of the structure of DOSAAF of Russia (when transferred between two or more organizations that are part of the structure of DOSAAF of Russia), used for the training of citizens in military specialties, military-patriotic education of youth, the development of aviation, technical and military -applied sports in accordance with the legislation of the Russian Federation | 390 | |
| 8. | Funds and other property received by unitary enterprises from the owner of the property of this enterprise or the body authorized by it | 400 | |
| 9. | Property (including funds) and (or) property rights received by a religious organization in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious objects | 410 | |
| 10. | Other target funds received that are not taken into account when determining the tax base in accordance with | 500 | |
In this article we will deal with the questions that are most often raised by the Instructions for filling out Section 3 of the Declaration of the simplified tax system. Let us recall that it indicates operations for receiving and spending funds from targeted financing.
Section 3 of the Declaration of the simplified tax system is filled out by non-profit organizations. Commercial organizations fill out this section only if they receive targeted funds. If the NPO carried out commercial activities, then in addition to Section 3, you need to fill out the remaining sections of the declaration (depending on the chosen tax system “income” or “income minus expenses”).
A declaration on the simplified tax system for organizations and individual entrepreneurs is available in the BukhSoft program. The report is always on an up-to-date form, taking into account all changes in the law. The program will fill out section 3 automatically. All you have to do is download and print the document. Before sending to the tax office, the declaration is tested by all verification programs of the Federal Tax Service. Try it for free:
Fill out a declaration using the simplified tax system online
Also use examples of filling out a simplified declaration with the objects “income” and “income minus expenses”:
“Analytical accounting for account 86 “Targeted financing” is carried out according to the purpose of targeted funds and in the context of their sources of receipt.”
The NPO accountant needs to take into account the receipt and expenditure of profits from business activities in a separate sub-account, separately from the targeted contributions received from the NPO participants.
There is no need to include these funds in Section 3 of the Declaration of the simplified tax system for the current year or in the amount of the balance of targeted funding in the Declaration of the next year. Section 3 is for reference; it reflects only those receipts that are not subject to the single tax.
You can fill out the declaration either in paper or electronic form. Those companies whose average number of employees for the previous tax period exceeds 100 people are required to report only electronically.
The Unified Agricultural Tax declaration now consists of a title page, three sections and one subsection. Unlike the previous form, section 3 has been added to the new declaration, which is called “Report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, targeted financing.” If your company has not received targeted revenue, you do not need to complete this section.
There are minor changes in all sections. Thus, new fields have appeared where you need to indicate the INN and KPP of reorganized legal entities. In section 1, instead of the OKATO code, OKTMO is now entered.
Since neither the title page nor the first two sections have undergone major changes, we will dwell on how to fill out the new, third section of the Unified Agricultural Tax Declaration.
How to fill out section 3 of the Unified Agricultural Tax declaration for 2014
This section is filled out only by those companies that received targeted funding, targeted revenues and other funds during the year. If an autonomous institution received funds in the form of subsidies, such information does not need to be included in the declaration.
Column 1. Here you need to enter the code for the type of receipt. The codes themselves and their meaning can be found in Appendix 5 to Order No. ММВ-7-3/384@).
This is what the code table looks like:
Name of target funds received | Receipt type code |
Targeted funding in the form of: |
|
Grantov | |
Investments received during investment competitions (bidding) in the manner established by the legislation of the Russian Federation | |
Investments received from foreign investors to finance capital investments for industrial purposes, provided that they are used within one calendar year from the date of receipt | |
Targeted revenues for the maintenance of non-profit organizations and their statutory activities: |
|
Contributions of founders (participants, members) | |
Income in the form of works (services) received free of charge by non-profit organizations, performed (rendered) on the basis of relevant contracts | |
Donations recognized as such in accordance with the civil legislation of the Russian Federation | |
Deductions for the formation, in accordance with Article 324 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), of reserves for repairs and overhauls of common property, which are made by a horticultural, gardening cooperative or other specialized consumer cooperative by their members | |
Property, property rights transferred to non-profit organizations by will in the order of inheritance | |
Funds provided for the implementation of the statutory activities of non-profit organizations from: |
|
Federal budget; | |
Budgets of the constituent entities of the Russian Federation; | |
Local budgets | |
Budgets of state extra-budgetary funds | |
Funds and other property, property rights received for charitable activities | |
Receipts from owners to institutions created by them | |
Funds received by non-profit organizations free of charge to ensure the conduct of statutory activities not related to business activities from the structural divisions (departments) created by them in accordance with the legislation of the Russian Federation, which are taxpayers (hereinafter referred to as structural divisions (departments)), listed by structural divisions (departments) ) at the expense of targeted revenues received by them for the maintenance and conduct of statutory activities | |
Funds received by structural divisions (departments) from the non-profit organizations that created them in accordance with the legislation of the Russian Federation, transferred by non-profit organizations at the expense of targeted revenues received by them for the maintenance and conduct of statutory activities | |
Cash, real estate, securities received by non-profit organizations for the formation or replenishment of endowment capital, which are carried out in the manner established by Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations" (Meeting legislation of the Russian Federation, 2007, art. 38; 2011, no. 6728, art. 6729; 4084) (hereinafter referred to as the Federal Law “On the procedure for the formation and use of endowment capital of non-profit organizations”) | |
Funds received by non-profit organizations - owners of endowment capital from management companies that carry out trust management of property constituting endowment capital, in accordance with the Federal Law "On the procedure for the formation and use of endowment capital of non-profit organizations" | |
Funds received by non-profit organizations from specialized endowment management organizations in accordance with the Federal Law "On the procedure for the formation and use of endowment capital of non-profit organizations" | |
Property rights in the form of the right to free use of state and municipal property, received by decisions of state authorities and local governments by non-profit organizations to conduct their statutory activities | |
Funds and other property received in the form of gratuitous assistance (assistance) in the manner established by the Federal Law of May 4, 1999 N 95-FZ "On gratuitous assistance (assistance) of the Russian Federation and amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits for payments to state extra-budgetary funds in connection with the implementation of gratuitous assistance (assistance) to the Russian Federation" (Collected Legislation of the Russian Federation, 1999, N 18, Art. 2221; 2000, N 32, Art. 3341; 2001, N 33, Art. 3413; 2002, Art. 4742; 2003, Art. 160; 2004, Art. | |
Property received by state and municipal institutions by decision of executive authorities | |
Funds and other property received by unitary enterprises from the owner of the property of this enterprise or the body authorized by it | |
Other target funds received that are not taken into account when determining the tax base in accordance with Article 251 of the Code | |
Column 2. Here you need to enter the date of receipt of funds into the organization’s accounts or cash register, or the date the organization received property, work, or services that have a useful life.
Column 3. Here you need to enter the cost of property, work, services or the amount of funds at the end of the reporting period.
Column 4. The amount of funds used for their intended purpose during the specified period is entered here.
Box 5. In this column, indicate the period for using funds received during the year for targeted financing. This column in the declaration is located in the second column. At the top of the table, you will see the numbers 2/5. This means that column 2 is the top line, and column 5 is immediately below it, the line below.
Column 6. Here enter the amount of the cost of funds whose use period has not yet expired. Column 6 is located on the line below column 3. At the top of the table, see numbers 3/6. This means that there are two columns in the column. The third is higher, the sixth is lower.
Column 7. Here, enter the amount of the cost of funds used for other purposes or not used within the prescribed period. Column 7 is located in the fourth column of the table, line below column 4.
In the line "Report total" Write the totals for each column separately: 3, 4, 6, 7.
On June 12, 2014, Zeus LLC received a grant in the amount of 8 million rubles for the purchase of high-tech equipment for research. The grant period is until November 10, 2014. During the established period, the company spent only 4 million rubles.
Here's how an accountant at Zeus LLC will fill out section 3 (a fragment of section 3 is shown)
Declaration form for Unified Agricultural Tax 2014
Professional press for accountants
For those who cannot deny themselves the pleasure of leafing through the latest magazine and reading well-written articles verified by experts.
