Calculate monthly advance payments on income tax. Filling the Declaration for the first quarter, the monthly advance payments set for the second quarter shall be of the wound the amount of calculated profit tax in the first quarter, which is stated in the line 180 of the sheet 09. When filling out the Declaration for six months, advance payments in the third quarter will be equal to the subtraction of the calculated profit tax for the half year, which is stated in the line 180 of the sheet 02, and the calculated tax specified in the Declaration for the first quarter. When filing the Declaration for 9 months must be subtracted from the calculated tax on profit for the 9 months, which is stated at line 180 of sheet 02 of the tax amount for the half year, noted in the previous Declaration.
Reflect the amount of accrued advance payments in line 290 of sheet 02 of the Declaration and Section 1.2 under the three payment deadlines. If the calculation turned out a negative value of the advance payments, then the next quarter they accrue shall not and should not reflect in the annual accounts.
Fill in all remaining data in sheet 02 of the tax Declaration. Reflect the calculation of the tax base, taxable at the General rate. The sheet 02 can be attached five annexes, which are calculated by separate indicators. In the respective rows of the worksheet marked data on revenues and expenses of the enterprise that are recognised by the firs of taxation. Sheets 03, 04, 05, 06 and 07 are filled only when needed.
Note in section 1 Declaration all the information on the amounts of income tax that is payable to the budget in this reporting period. Enter information about the company in the Title page of a tax return: full name, legal address, codes, INN, KPP, the relevant constituent documents, the code of economic activity and the number of adjustments of the reporting period and the number of pages in the Declaration.