You will need
- the form of tax returns for profit Tax code, calculator, documents, accounting data.
If your enterprise refers to those organizations whose income for the previous four quarters not exceed for each quarter of the three million rubles, or those companies listed in paragraph 3 of article 286 of the Tax code of the Russian Federation, you are required to pay into the state budget quarterly advance payments of profit tax.
Estimated tax base under the profit tax for the quarter and multiply by the tax rate on profits. The quarterly payment for the first quarter of the year will be equal to the quarterly advance payment for the fourth quarter of the previous year. For the second quarter equal to the advance for the first quarter. For the third quarter is calculated as the difference between the down payment for second and advance for the first. For the fourth quarter, respectively, equal to the difference between the quarterly advance payment for the third and advance for the second.
According to the above scheme of payment of advance payments, the organization must account to the tax, filling the tax Declaration for the profit, before the twenty-eighth day of the month following the reporting period. Therefore, to submit a document the company shall no later than 28 April, 28 July and 28 October.
Organizations that are not exempt from the payment of monthly advance payments of profit tax during the quarter are not obliged to calculate advance payments for each month, as the monthly advance payment is equal to the average value on a quarterly advance payment.
If the company wants to pay advance payments on actually received profit, the accountant must notify the tax office before the beginning of the new financial year. Advance payments under this system the organization will be eligible to be calculated only from the beginning of the reporting period.
The tax base is calculated per month on the tax on profits multiplied by twenty percent, following the advance payment calculated accordingly and actually depends only on income you received monthly. If you are in any reporting period, losses suffered, the advance will be equal to zero.