ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of May 5, 2008 No. 54n

About approval of form of the tax declaration on the income tax of the organizations and the Procedure for its filling

List of amending documents

According to articles 80 and 81 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2001, N 53, Art. 5016; 2003, N 23, Art. 2174; 2004, N 27, Art. 2711; 2006, N 31, Art. 3436; 2007, N 1, the Art. 28, the Art. 31) for the purpose of realization of provisions of Chapter 25 "The income tax of the organizations" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 33, Art. 3413; 2002, N 1, Art. 4; N 22, of Art. 2026; N 30, of the Art. 3027, Art. 3033; 2003, N 1, Art. 2, Art. 6; N 28, of Art. 2886; N 52, of Art. 5030; 2004, N 31, Art. 3220; N 34, of the Art. 3520, Art. 3522, Art. 3525; N 35, of Art. 3607; N 41, of Art. 3994; 2005, N 1, Art. 30; N 24, of Art. 2312; N 30, of Art. 3128; 2006, N 3, Art. 280; N 23, of Art. 2382; N 31, of the Art. 3436, Art. 3443; N 45, of Art. 4627; N 52, of Art. 5498; 2007, N 1, Art. 31, Art. 39; N 21, of Art. 2462; N 22, of the Art. 2563, Art. 2564; N 31, of the Art. 3991, Art. 3995, Art. 4013; N 49, of the Art. 6045, Art. 6071; 6237, of the Art. 6245) I order to N 50, of the Art.:

1. Approve form of the tax declaration on the income tax of the organizations according to the appendix N 1.

2. Approve the Procedure for filling of the tax declaration on the income tax of the organizations according to the appendix N 2.

3. Determine that this order becomes effective since July 1, 2008.

4. Determine that with entry into force of this order void:

the order of the Ministry of Finance of the Russian Federation of February 7, 2006 N 24 N "About approval of form of the tax declaration on the income tax of the organizations and the Procedure for its filling" (registration number 7528 is registered in the Ministry of Justice of the Russian Federation on February 20, 2006; "Bulletin of regulations of federal executive bodies", N 11, on March 13, 2006; "The Russian newspaper", N 41, on March 1, 2006);

the order of the Ministry of Finance of the Russian Federation of January 9, 2007 N 1 N "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of February 7, 2006 N 24 N "About approval of form of the tax declaration on the income tax of the organizations and the Procedure for its filling" (registration number 8924 is registered in the Ministry of Justice of the Russian Federation on February 9, 2007; "Bulletin of regulations of federal executive bodies", N 10, on March 5, 2007; "The Russian newspaper", N 44, on March 2, 2007).

 

Appendix №1

Form of the tax declaration on the income tax of the organizations

See Appendix 1 (49Kb In original language)

Appendix № 2

Procedure for filling of the tax declaration on the income tax of the organizations

Section I. Structure of the Tax declaration on the income tax of the organizations for reporting and tax the periods

1.1. On the income tax of the organizations (further - the Declaration) surely join in structure of the Tax declaration: The title page (Liszt 01), subsection 1.1 Undressed 1, Liszt 02, the Appendices N 1 and N 2 to Sheet 02. The organizations specified in Items 1. 2, 1.6 and 1.7 presents of the Procedure do not represent subsection 1.1 of Section 1.

Subsections 1.2 and 1.3 of the Section 1, of Appendix N 3, N 4 and N 5 to Liszt 02, and also Sheets 03, of 04, of 05, of 06, 07 are included Declarations and are represented to tax authority, only if the taxpayer has the income, expenses, losses or means which are subject to reflection in the specified subsections, sheets and appendices performs transactions with securities, is tax agent or separate divisions are its part.

Subsection 1.2 of Section 1 is not included Declarations for tax period.

The appendix N 4 to Sheet 02 is included Declarations only for the I quarter and tax period.

Sheet 06 is filled in only with non-state pension funds.

Sheet 07 is filled in with the organizations in case of the receipt of means of target financing, target receipts and other means specified in Items 1 and 2 of article 251 of the Tax Code of the Russian Federation (further - the Code), in case of creation of the Declaration only for tax period.

1.2. Non-profit organizations which have no obligation on the tax discharge on profit of the organizations (further - the income tax) represent the Declaration after tax period in form as a part of the Title page (Liszt 01), Sheet 02 and, in case of the receipt of means of target financing, target receipts and other means specified in Items 1 and 2 of article 251 of the Code, Sheet 07.

1.3. The organizations paying advance payments monthly proceeding from actually got profit the accruing result since the beginning of year represent Declarations in About an amount specified in present Item 1.1 for the accounting period (the I quarter, half-year, 9 months) and tax period (year).

Following the results of other accounting periods (for January, 2, of 4, of 5, of 7, of 8, of 10, 11 months) such organizations represent the Declaration in volume of the Title page (Liszt 01), subsection 1.1 of Section 1 and Sheet 02. During the implementing of the corresponding transactions and (or) availability of separate divisions of Declarations also subsection 1.3 of the Section 1, the Appendices N 5 to Sheet 02 and Sheets 03, 04 are included.

1.4. The organization which part separate divisions are upon termination of each accounting and tax period represents to tax authority in the place of the stay the Declaration constituted in general on the organization with profit distribution for separate divisions (article 289 of the Code) or on the separate divisions which are in the territory of one subject of the Russian Federation in case of the tax discharge on profit according to the second paragraph of Item 2 of article 288 of the Code (further - group of separate divisions).

In the location of separate division of the organization represent the Declaration including the Title page to tax authority (Liszt 01), subsection 1.1 of Section 1 and subsection 1.2 of Section 1 (in case of payment during reporting (tax) the periods of monthly advance payments), and also calculation of tax amount (The appendix N 5 to Liszt 02), the subject payment in the location of this separate division. When calculating the income tax for group of the separate divisions which are in the territory of one subject of the Russian Federation, the Declaration in the specified amount is submitted in tax authority in the location of separate division through which the tax discharge on profit in the budget of this subject of the Russian Federation is performed (further - responsible separate division).

The taxpayers according to article 83 of the Code referred to category of the largest represent the Declaration constituted in general on the organization, and also the declaration for each separate division (group of separate divisions) to tax authority in the place of accounting as the largest taxpayer in electronic form (on telecommunication channels) on the established formats if other procedure for submission of information carried to the state secret is not stipulated by the legislation the Russian Federation.

In Title pages of the Declarations on separate divisions of the largest taxpayer represented to them to tax authority in the place of accounting as the largest taxpayer the reason codes of registration (further - the check point) appropriated to the organization by tax authorities for the location of separate divisions, and codes of these tax authorities are specified. On the detail "in the location (accounting)" the 220 code is specified.

1.5. The agricultural producers who did not pass to payment of unified agricultural tax according to Chapter 26.1 "System of the taxation for agricultural producers (unified agricultural tax)" the Code part two on the activities connected with the realization of the agricultural products made by them, and also with realization made and processed by these organizations of own agricultural products which taxation is performed according to article 2.1 of the Federal Law of August 6, 2001 N 110-FZ "About modification and amendments in part the second the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation of taxes and fees, and also of recognition voided separate acts (provisions of acts) of the legislation of the Russian Federation of taxes and fees" (further - agricultural producers paying the income tax) (The Russian Federation Code, 2001, N 33, Art. 3413; 2003, N 46, Art. 4443; 2007, N 49, Art. 6041) (further - the Federal Law N 110-FZ) following the results of the accounting (tax) periods represent the Title page as a part of the Declaration (Liszt 01), subsections 1.1 and 1.2 Undressed 1, Liszt 02, of Appendix N 1, N 2, N 3, N 4, N 5 to Sheet 02 with code "2" agricultural producer on the detail "Sign of the Taxpayer". Subsection 1.2 of the Section 1, Appendices N 3, N 4, N 5 to Sheet 02 are represented only in case of calculation of monthly advance payments, in the presence of, respectively, expenses, losses and separate divisions.

The agricultural producers paying the income tax reflect indicators on other types of activity in the Declaration in generally established procedure with indication of in subsections 1.1 and 1.2 Undressed 1, in Sheet 02 and in appendices of the code "1" to it on the detail "Sign of the Taxpayer".

1.6. The taxpayers who are residents of special economic zones in accordance with the legislation of the Russian Federation for calculation of the income tax at the rate other than rate, stipulated in Item 1 article 284 of the Code, following the results of the accounting (tax) periods represent the Title page as a part of the Declaration (Liszt 01), Liszt 02, Appendices N 1, N 2, N 3, N 4, N 5 to Sheet 02 with the code "3" on the detail "Sign of the Taxpayer". Appendices N 3, N 4, N 5 to Sheet 02 are represented only in the presence of, respectively, expenses, losses and separate divisions.

Indicators for calculation of the income tax at the rate, stipulated in Item 1 article 284 of the Code, reflect residents of special economic zones in the Declaration in generally established procedure with indication of in Sheet 02 and in appendices of the code "1" to it on the detail "Sign of the Taxpayer".

1.7. The organizations, the acting as tax agents on calculation of tax base and tax amount on profit, on deduction at the taxpayer - to the Russian organization and transfer in the federal budget of the specified tax (further - tax agents), represents tax calculation (further - Calculation) in the form approved by this Order.

The Russian organizations - taxpayers of the income tax, the acting as tax agents, represent Calculation as a part of subsection 1.3 of the Section 1, and also the Sheet 03 "Calculation of the Income Tax Withheld by the Tax Agent (Source of Payment of the Income)". At the same time in the Title page (Liszt 01) on the detail "in the location (accounting)" the 213 or 214 code is specified. Codes of submission of the tax declaration on the income tax of the organizations in tax authority are given in the Appendix N 1 to this Procedure.

The organizations which passed completely to payment of unified imputed income tax for separate types of activity, on simplified taxation system, applying system of the taxation to agricultural producers (unified agricultural tax), taxpayers whose income and expenses completely belong to gaming, taxable according to Chapter 29 of the Code, fulfill duties of tax agents and represent to tax authorities following the results of the accounting (tax) periods Calculation as a part of the Title page (Liszt 01), subsection 1.3 of Section 1 and Sheet 03. At the same time in the Title page (Liszt

01) on the detail "in the location (accounting)" the 231 code is specified.

Section II. General requirements to procedure for filling and submission of the Declaration

2.1. The declaration is constituted by the accruing result since the beginning of year. All values of cost indicators of the Declaration are specified in complete rubles. Measure values less than 50 kopeks are discarded, and 50 kopeks also are more rounded to complete ruble.

The declaration has end-to-end numbering of pages. In the upper field of each page of the Declaration the sequence number of the page is put down. Numbering of pages of the Declaration is conducted by continuous method, starting with the Title page, regardless of the number of specific Sections.

2.2. The declaration is submitted in the established form on paper or on the established formats in electronic form together with documents which according to the Code shall be attached to the Declaration.

The declaration is on paper filled in manually or printed. Filling is made by ball or fountain pen in black or blue color.

Error correction by means of the adjusting or other similar means is not allowed.

2.2.1. In each field of the Declaration only one indicator is specified. In case of lack of data for filling of the indicator provided by the Declaration in midfield the crossed out section is put.

2.2.2. In case of hand-written filling of the Declaration filling of fields with numerical indicators is made from left to right. In the last blank cells the crossed out section is put. At the same time the crossed out section represents the straight line drawn on the middle of free cells on all length of the field.

For negative numbers the sign "minus" ("-") in the first cell is specified at the left.

Fractional numerical exponents are filled similar to rules of filling of the whole numerical indicators. If it is more cells for specifying of fractional part, than figures, in the last free cells the crossed out section is put. For example: the share of the tax base falling on separate division constitutes 56,234 of percent. The specified indicator shall be filled on format: 3 cells for the whole part and 8 cells for fractional part. Therefore, in the Declaration it shall look as follows: 56-.234--. The rate of the income tax in the amount of % 6,5 in the Declaration is filled on format: 2 cells for the whole part and 2 cells for fractional part are also specified as: 6-.5-.

Fields of text indicators are filled with printing letters from left to right.

2.2.3. In case of preparation of the Declaration the typewritten method allows lack of frames of measure values. At the same time the size of zone of arrangement of measure value shall not change. The seal is implemented by the Courier New font 12 clauses high with depression in 5 Items.

Model of writing of figures in the Declaration

+-------------------------------------------------------------------+
|                                                                   |
|  В случае рукописного заполнения                                  |
|                                                                   |
|-------------------------------------------------------------------|
|1|2|3|4|5|6|7|8|9|0|1|2|3|4|5|6|7|8|9|0|1|2|3|4|5|6|7|8|9|0|1|2|3|4|
|-------------------------------------------------------------------|
|                                                                   |
|  В случае машинописного заполнения                                |
|                                                                   |
|1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4|
|                                                                   |
+-------------------------------------------------------------------+

2.3. In the upper part of each page of the Declaration identification taxpayer number (further - INN) and the organization check point according to the procedure determined in the Section III "Procedure for filling of the Title page is specified (Liszt 01) Declarations". In case of specifying INN of the organization in zone from twelve cells the indicator is filled from left to right, since the first cell, in the last two cells the crossed out section is put. For example: INN 5024002119-.

2.4. Taxpayers represent Declarations for the accounting period no later than 28 days from the date of the end of the corresponding accounting period (Item 3 of article 289 of the Code).

Declarations following the results of tax period are represented by the taxpayers including paying advance payments monthly proceeding from actually got profit, no later than March 28 of the year following the expired tax period (item 4 of article 289 of the Code).

The term of submission of the Declaration, and also the payment due date of the income tax falling on day off (non-working) or holiday, is transferred to the first working day after day off or holiday.

2.5. The declaration can be provided by the taxpayer to tax authority personally or through his representative, is directed in the form of the mailing with the inventory of investment or transferred on telecommunication channels.

When sending the Declaration by mail day of its representation date of sending the mailing with the inventory of investment is considered. By transfer of the Declaration on telecommunication channels date of its sending is considered day of its representation. In case of receipt of the Declaration on telecommunication channels the tax authority shall transfer to the taxpayer the receipt on acceptance in electronic form.

The declaration is submitted in electronic form according to Procedure for submission of the tax declaration in electronic form on the telecommunication channels approved by the order of the Ministry of Taxes and Tax Collection of Russia of April 2, 2002 N BG-3-32/169 (it is registered in the Ministry of Justice of the Russian Federation on May 16, 2002, registration N 3437; "Bulletin of regulations of federal executive bodies", N 21, on May 27, 2002; "The Russian newspaper", N 89, on May 22, 2002).

2.6. Tax agents fill and represent Calculations according to the procedure, provided by this Section.

2.7. In case of submission to tax authority in the place of accounting by the organization legal successor of the Declaration for the last tax period and the specified Declarations for the reorganized organization (in the form of accession to other legal entity, merge of several legal entities, separation of the legal entity, transformation of one legal entity to another) in the Title page (Liszt 01) on the detail "in the location (accounting)" the 215, 216 or 224 code is specified, and in its upper part INN and the check point of the organization legal successor are specified. In the detail "organization / separate division" the name of the reorganized organization is specified.

In Section 1 of the Declarations stated above the RCATU code of that municipality in the territory of which there was the reorganized organization is specified.

2.8. In case of adoption by the organization of the decision on the termination of activities (closing) of the separate division (daleezakryty separate division) the specified Declarations on the specified separate division, and also the Declaration for subsequent (after closing) the accounting periods and the current tax period are represented to tax authority in the location (accounting) of the organization.

At the same time in the Title page (Liszt 01) on the detail "in the location (accounting)" the 223 code is specified, and in its upper part the check point which was appropriated to the organization by tax authority for the location of the closed separate division is specified.

In Section 1 of the Declarations stated above the RCATU code of the municipality in the territory of which there was the closed separate division is specified taking into account provisions of Item 4.1 of this Procedure.

Section III. Procedure for filling of the Title page (Liszt 01) Declarations

3.1. The title page (Liszt 01) Declarations is filled with the taxpayer, except the Section "It Is Filled with the Employee of Tax Authority".

The title page (Liszt 01) Declarations is filled with the tax agent according to the procedure, provided by this Section (taking into account provisions of Item 1.7 of the Section of 1 this Procedure).

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