Instruction

1

The payment amount according to the calculations of the 1st quarter of default is equal to the tax on the profits that you received in the 1st quarter. Summary: down payment after half is equal to the sum

*of the tax*from profit for the half-year. It is deducted from the amount of advance payment for 1st quarter. Payment by result nine months, equal to the tax paid on profits over the past nine months, minus the advance**payments**for the 1st quarter and the last half of the year.2

You need for each reporting period to make monthly advance

**payments**. When the end of the accounting period, print the advance payment of the sum of that period. Compare it with the amount of monthly payments that are calculated within this period.3

In that case, if the monthly

**payments**in the revealed result is less than the total advance payment, you must pay the difference. On the contrary, if there is an overpayment, you take it into account in future periods.4

In the 1st quarter you accrue those advance

**payments**that have made for October, November and December last year. In the second quarter of the tax take from profits earned in the 1st quarter, and divide into three parts. So you will get the amount of advance payments for the month of April, may and June. In the subsequent third quarter take the amount*of the tax*from actual profit for the six months, subtract from it an advance payment of the first quarter.5

Then again divide the result into three parts. You'll have the amount of monthly advance payments for the next three months. In the fourth quarter take the amount of

*tax*from the profits actually received during 9 months, subtract the upfront**payments**for 6 months, and the result again divide by three. Your result of the advance**payments**over the past decade.6

There is a different method of calculation of advance payments, calculated from actual earnings. This way you can accept voluntarily, but must notify the tax office no later than December 31.

7

Specify that in the coming year calculation of monthly advance payments you submit, making the calculations of the ratio of actually received profit.