Line 210 of Sheet 02 of the income tax return reflects the total amount of all advance payments payable in the period for which the return is filed.

The procedure for filling out this line depends on how the organization pays advance payments.

The organization pays monthly and quarterly advance payments

Example. Filling out line 210 of Sheet 02 of the income tax return for the half-year when paying monthly and quarterly advance payments

The amount of the advance payment due in each month of the first quarter amounted to 500,000 rubles. (line 320 of Sheet 02 of the declaration for 9 months of the previous year).

The amount of the advance payment accrued for the first quarter amounted to RUB 1,800,000. (line 180 of Sheet 02 of the declaration for the first quarter), and the amount subject to additional payment under the declaration for the first quarter is 300,000 rubles. (RUB 1,800,000 - RUB 500,000 x 3).

The amount of the advance payment payable in each month of the second quarter is equal to 600,000 rubles. (RUB 1,800,000 / 3). This amount is reflected in line 290 of Sheet 02 of the declaration for the first quarter.

Thus, within six months the organization had to pay advance payments in the amount of 3,600,000 rubles. (500,000 rub. x 3 + 300,000 rub. + 600,000 rub. x 3). This amount:

- equal to the sum of lines 180 and 290 of Sheet 02 of the declaration for the first quarter, i.e. RUB 3,600,000 (RUB 1,800,000 + RUB 1,800,000);

- indicated in line 210 of Sheet 02 of the half-year declaration.

The organization pays only quarterly advance payments

The organization pays monthly advance payments based on actual profits

Line 220 of the income tax return (in Sheet 02) differs from line 300 in that it indicates advance payments accrued in the current period, and line 300 indicates those that will be paid in the next period. This is information about calculated advances sent to the federal budget, which are included in the general composition of advances in line 210.

How to calculate the value of string 220

The amount of tax calculated using a rate of 2% is paid to the federal budget (clause 1 of Article 284 of the Tax Code of the Russian Federation). At the same time, to calculate advances on line 220, data from declarations filed for previous periods is required.

Features of calculating the value in line 220:

1. Companies that pay advances monthly before the 28th with the subsequent calculation of tax for the reporting period, on page 220 summarize the advances from declarations for the previous period and the monthly advances due for payment in each month of the final quarter of the reporting period.
2. Companies that pay advances every month in accordance with the actual profit received enter on page 220 the amount of calculated advances from the declaration for the previous period.
3. Companies that transfer advances quarterly indicate the values ​​of calculated advance payments according to the declaration for the previous period.
4. Advances accrued based on the results of a desk audit of the report for the previous period and taken into account in the period for which this declaration is being filled out are indicated.

How to check the correctness of filling

For taxpayers paying advances monthly:

1. In the declaration for the 1st quarter: page 220 = page 330 from last year’s nine-month report.
2. In the declaration for the 1st half of the year/9 months/year: line 220 = (line 300 + line 190 - page 250) for the report for the previous period.

In relation to taxpayers transferring advances calculated based on actual profits:

1. In the declaration for the month of January: page 220 = 0.
2. In the declaration for all other months: page 220 = (page 190 - page 250) of reporting for the previous period.

Results

In line 220 (sheet 02) the amounts of advances accrued in reporting period for transfer to the federal budget. When filling out this line important has both the current reporting period and the frequency of payment of advances by taxpayers, as well as the method adopted by them for calculating such payments.

At the end of each reporting period, all companies are required to submit a tax return, which indicates the amount that is payable to the state. Line 210 of the income tax return for the 3rd quarter of 2017 shows the amount of advance contributions that the company will have to pay. We will analyze in detail how to fill out line 210, and what nuances need to be taken into account when filling it out.

Attention!

What does line 210 of the income tax return for the 3rd quarter of 2017 consist of?

When completing line 210, it is important to know how your company pays down payments, monthly or quarterly. This determines what will be written to the line. We will look at what line 210 consists of, how to fill it out correctly, and what needs to be taken into account when filling it out.

We remind you that the tax service approved the profit declaration form by order dated 10/19/2016 N ММВ-7-3/572.Line 210 of the income tax return for the 3rd quarter of 2017year is on the continuation of sheet 02.

Line 210 of the income tax return for the 3rd quarter of 2017 reflects the income the company received and what deductions are made to the budget. It shows that the company pays tax on a monthly or quarterly basis. Lines 210-230 are not measures of the company's profit or loss.

If other sections of the tax return are filled out correctly, then line 210 of the income tax return for the 3rd quarter should not cause any difficulties in filling it out. The values ​​in line 210 are entered based on previously completed tax return lines.

Let's take a closer look at how to fill outline 210 of the income tax return for the 3rd quarter of 2017. In this line you must indicate the advance payment for the 3rd quarter of 2017, and also allocate the amount to budgets. For the federal budget - line 220, the advance to the subject's budget must be indicated in line 230.

Attention! Since January 1, the breakdown of budgets has changed; now 3% of the tax is paid to the federal budget, and 17% to the regional budget (in 2016 it was 2% and 18%, respectively).

How to fill out line 210 income tax returns for the 3rd quarter of 2017

Line 210 of the income tax return for the 3rd quarter of 2017 is filled out differently depending on how your company pays advance contributions: monthly or quarterly. It is important to remember this nuance when filling out line 210. We've covered both options - choose the instructions that suit your company.

How to fill out line 210 if the company pays advances monthly

Companies that pay advance payments of income tax monthly based on the profit of the previous quarter fill out lines 210-230 as follows:

• the amount of advance payments on the declaration for the previous reporting period. Take these values ​​from lines 180-200 of Sheet 02 for the 2nd quarter of 2017.
• the amount of advances that had to be paid no later than the 28th day of each month of the 3rd quarter of 2017 (if the declaration is submitted for the 3rd quarter). Take these values ​​from lines 290-310 of the tax return for the 2nd quarter of 2017.

How to fill out line 210 if the company pays advances quarterly

According to the procedure for filling out a tax return, when making quarterly advance payments on lines 210–230, you must indicate the amount of advance payments on the return for the previous reporting period (if it is included in the current tax period). Thus, to fill out line 210 of the income tax return for the 3rd quarter of 2017, transfer the data from line 180 of Sheet 02 of the return for the 2nd quarter of 2017.

What else should be reflected in line 210 of sheet 2

Regardless of the method of payment of advance payments for income tax, terms 210–230 reflect the amount of advance payments accrued (reduced) based on the results of a desk audit of the declaration for the previous reporting period. Provided that the results of this audit are taken into account by the organization in the current reporting (tax) period.

Line 210 of the income tax return displays the total amount of the listed advance payments of the enterprise, which were recorded throughout the entire tax period. The correct approach to filling out this line will help the taxpayer avoid unnecessary expenses when making mandatory tax payments on an absolutely legal basis.

At the end of each reporting period, tax agents must prepare and submit completed declarations to the relevant authorities. The same rule applies to income tax in line 210 for the 3rd quarter. In accordance with the requirements of state legislation, the declaration contains the following parts:

• title page;
• subsection 1.1;
• first section;
• second sheet;
• Appendix to the second sheet (No. 1 and No. 2).

When filling out the declaration, you must pay attention Special attention the second sheet, which will display the actual calculation of tax deductions. The importance of this section lies in the fact that it displays absolutely all indicators that relate to the total amount of profit that is subject to taxation. Based on the data obtained, the tax base and the amount of the contribution to the state budget are calculated. Income tax in line 210 is formed based on calculating the amount of advance payments that were received by the company throughout the entire tax period.

What components does line 210 have?

Line 210 of the profit tax for the 3rd quarter is displayed on an accrual basis, therefore, it includes the amounts of taxes that were withheld over nine months. The calculation is based on the tax rate and the total profit of the enterprise; the calculation is carried out by a tax agent or a separate taxpayer.

The income statement with line 210 is submitted after the first and third quarters of the tax year. Following this, we can conclude that the advance payment dated for the third quarter is included in the total of the annual report on absolutely legal grounds.

Rules for filling out the declaration

In line 210 of profit, total advance payments, as well as monthly advance payments (for nine months of operation of the enterprise), are to be displayed. When filling out, you need to pay attention to lines 290 and 180, the total amount of which will be the indicator for the income statement in line 210.

Some businesses often face a situation in which it is necessary to make additional advance payments. IN in this case the reduction in advance payments should be displayed in the corresponding line of the declaration.

Organizations that pay advance payments only at the end of the tax period are exempt from summing certain lines when filling out the declaration. Such enterprises conduct reporting in accordance with the nine months of the reporting period.

Organizations that calculate advance payments based on the profits actually received over a certain period of time deserve special attention. Such enterprises are required to display in line 210 of the corresponding declaration the amount of calculated advance payments for eleven months.

In case of payment of a trade tax, the tax agent has the right to reduce advance tax payments in accordance with current state legislation, unless this contradicts municipal bills.