Reimbursable expenses according to a court decision in the income tax return. Income tax return: reflection of expenses Line 301 of Appendix 2, sheet 02

First, let us remind you that those applying the general taxation regime must include:

• title page (sheet 01);
• subsection 1.1 section. 1;
• sheet 02;
• Appendices No. 1 and No. 2 to sheet 02.

The remaining subsections, appendices and sheets of the declaration are included in the report (and, accordingly, submitted to the tax authority) only if the company has income, expenses, losses or funds to be reflected in the specified subsections, sheets and appendices, is or if it is part of "isolates" are included.

Note! When filling out the “title book”, do not make a mistake when indicating the code of the tax (reporting) period for which this declaration is being submitted. The corresponding codes are given in Appendix No. 1 to the Procedure, and they depend on the order in which the company pays.

So, if a company pays only quarterly advance payments, then in the half-year declaration in the named field it enters code “31”. In the case where an organization pays monthly advance payments based on actual profits, in the reporting for the first six months of 2016 the reporting period is coded “40”.

As a general rule, it is submitted by the organization to the tax authority at the location of its location and at the location of each of its separate divisions (clause 1 of Article 289 of the Tax Code). Moreover, for companies that have separate divisions in their structure, the income tax declaration should be submitted at the location of the head enterprise as a whole for the organization with distribution among the “separate divisions” (clause 5 of Article 289 of the Tax Code).

For your information! You can check the correctness of filling out your income tax return yourself. For this purpose, you need to use special Control ratios, which are given in the Letter of the Federal Tax Service dated July 14, 2015 N ED-4-3/12317@.

The calculation of tax and advance payments is given in sheet 02 of the declaration. Its indicators are formed on the basis of already completed annexes to this sheet and other sheets of the declaration. First of all, we are talking about Appendices No. 1 and No. 2 to sheet 02 of the declaration, which contain income from sales and non-operating income and expenses associated with production and sales, and losses equated to non-operating expenses. At the same time, in the declaration for the half-year, we show income and expenses on an accrual basis from the beginning of 2016.

Calculation part

So, a breakdown of expenses associated with production and sales, as well as non-operating expenses and losses equated to non-operating expenses, is given in Appendix No. 2 to sheet 02 of the declaration. The procedure for filling it out depends on the method used by the organization for determining income and expenses.

Lines 010 - 030 are completed only by taxpayers using the accrual method. Moreover, in line 010 the data is entered by those organizations that produce goods, perform work, and provide services. It reflects the amount of direct expenses related to goods, works, and services sold in the reporting period. In turn, on line 020 the amount of direct expenses is reflected by organizations engaged in wholesale, small wholesale and retail trade. In this case, in line 030 you need to separately indicate the cost of purchased goods sold.

Also, when applying the accrual method on line 040, you must indicate the amount of indirect expenses of the reporting period, deciphering them on lines 041, 042, 043, 045, 046, 047, 052.

It is worth paying attention to line 041. Here you need to indicate the amounts of taxes and fees, with the exception of those mentioned in Art. 270 Code. “Exceptional”, in particular, are: income tax, UTII, VAT, etc. An important point is that this line does not show the amount of contributions to extra-budgetary funds. We pay special attention to this nuance, since, as practice shows, this is the most common mistake made by accountants, although the fact that contributions to the Pension Fund, FFOMS and Social Insurance Fund are not included in the indicator on line 041 is indicated directly in the Procedure for filling out the declaration.

The amount of accrued insurance contributions to extra-budgetary funds is reflected either on line 010 (if these are direct expenses) or on line 040 (if these are indirect expenses). Moreover, insurance premiums are taken into account as expenses that reduce taxable profit, regardless of whether the payments themselves for which they are accrued are taken into account when calculating income tax or not (see Letter of the Ministry of Finance dated April 25, 2016 N 03-03- 06/1/23678).

Example 1. Romashka LLC accrued for the first quarter of 2016:

1. advance payment for transport tax in the amount of 4,000 rubles;
2. advance payment for property tax in the amount of RUB 25,000.

In the second quarter of 2016, the company also accrued advance payments for the following taxes:

1. for transport tax - in the amount of 11,200 rubles;
2. for property tax - 25,000 rubles.

Line 041 of Appendix No. 2 to sheet 02 of the declaration for the first half of 2016 should reflect tax expense in the amount of 65,200 rubles. (4000 rub. + 25,000 rub. + 11,200 rub. + 25,000 rub.).

For your information! The environmental fee, which is paid on the basis of the Law of June 24, 1998 N 89-FZ “On Production and Consumption Waste,” refers to non-tax budget revenues. Therefore, it cannot be written off on the basis of paragraphs. 1 clause 1 art. 264 of the Code, according to which the amounts of taxes and fees are included in expenses. At the same time, the Ministry of Finance in Letter dated April 28, 2016 N 03-03-06/1/24779 recognized that the environmental fee is still a mandatory payment, and therefore the corresponding costs can be included in other costs associated with production and (or) implementation, on the basis of paragraphs. 49 clause 1 art. 264 Code.

Now regarding organizations that use the cash method. As we have already noted, they do not need to fill out lines 010 - 030. Line 040 reflects expenses recognized as a reduction in the tax base for tax in accordance with Art. 273 Code. And these costs are also deciphered along lines 041, 042, 043, 045, 046, 047, 052.

Line 050 is filled in if during the reporting period there were expenses for the acquisition (creation) of realized property rights (except for the rights of debt claims specified in Appendix No. 3 to sheet 02).

Line 060 shows the price of acquisition (creation) of sold other property (except for securities, products of own production, purchased goods, depreciable property), as well as expenses associated with its sale. On line 061 - the value of the net assets of the enterprise sold by the taxpayer as a property complex.

Lines 070 - 073 are filled in only by professional participants in the securities market.

Lines 090, 100 and 110 are intended to reflect losses:

• on line 090 we show the losses of service industries and farms that were received in previous periods;
• on line 100 - loss from the sale of depreciable property, which is written off in equal shares over a period defined as the difference between the SPI of this property and the actual period of its operation until the moment of sale;
• on line 110 - loss from the sale of rights to a land plot.

Line 120 must be completed by companies that bought the enterprise as a property complex.

The total amount of recognized expenses is shown on line 130.

Lines 131 - 134 reflect the amount of accrued depreciation for the reporting (tax) period for both fixed assets and intangible assets, regardless of whether such property was accounted for on the last day of the reporting (tax) period.

The amount of depreciation on fixed assets for the reporting period, accrued using the linear method, is reflected on line 131, and using the non-linear method - on line 133.

Line 135 reflects the depreciation calculation method established in the accounting policy for tax purposes: “1” - linear method or “2” - non-linear method. However, in this case there is one peculiarity. So, if the accounting policy provides for the use of a non-linear method, then the amount of depreciation accrued by this method, as we have already said, is reflected on line 133. However, if the company also has objects that belong to the eighth - tenth depreciation groups, then the amount of depreciation accrued according to them using the linear method, indicated on line 131. That is, we actually use two methods of calculating depreciation. So what should you put on line 135? According to the Procedure for filling out the declaration, in such circumstances, code “2” must be indicated on line 135, which corresponds to the non-linear method of calculating depreciation.

Non-operating expenses

Non-operating expenses in the total amount are shown on line 200 of Appendix No. 2 to sheet 02 of the declaration. At the same time, on lines 201 - 206, it is necessary to separately disclose some types of costs. In particular, line 201 reflects the amount of interest on debt obligations of any type, and line 205 - the amount of fines, penalties and other sanctions for violation of contractual or debt obligations, causing damage.

Note! We do not show losses equated to non-operating expenses on line 200. Line 300 is intended for them. Moreover, for line 301 of them we separately show the amount of losses from previous years identified in the current reporting (tax) period, and for line 302 - the amount of written off bad debts that were not covered by the reserve for doubtful debts.

Let us note that if bankruptcy proceedings have been opened against the debtor, his debt for profit tax purposes is recognized as bad only after it is excluded from the Unified State Register of Legal Entities. This is stated in the Letter of the Ministry of Finance dated June 6, 2016 N 03-03-06/1/32678.

It is obvious that lines 301 and 302 provide a far from complete breakdown of all possible non-operating expenses. After all, these also include losses from natural disasters, emergency situations, expenses in the form of shortages of material assets in production and warehouses, at trading enterprises in the absence of the perpetrators, as well as losses from theft, the perpetrators of which have not been identified (with documentary evidence of the absence guilty persons by an authorized government body). So the sum of the values ​​of lines 301 and 302 cannot in any way be greater than the total amount of losses reflected on line 300.

Example 2. Let us present non-operating expenses and losses equivalent to those, taken into account by Gvozdika LLC in the first half of 2016, in the form of the following table:

Lines 400 - 403 of the Appendix to sheet 02 of the declaration for the first half of 2016 are filled out if errors (distortions) relating to previous tax periods were discovered in the reporting period, leading to excessive payment of tax. The total amount is shown in line 403 and is deciphered separately for the three previous years on lines 401 - 403. And the indicator on line 400 is taken into account when forming the indicator on line 100 of sheet 02 of the declaration, that is, when calculating the tax base.

New introductory

When preparing semi-annual income tax reports for 2016, it is also necessary to take into account the clarifications of regulatory authorities regarding the application in practice of certain provisions of Chapter. 25 of the Code. It is easy to guess that most of these explanations are devoted specifically to the “expenses” part of the process of determining the tax base. We have already noted some of them - this is the possibility of taking into account insurance premiums when calculating income tax, regardless of whether the payments themselves for which contributions are calculated are taken into account when taxing profits or not. Financiers also recognized the right of organizations to write off environmental fees as expenses, although they are not tax payments. However, that's not all. There are at least three more clarifications that will help you prepare reports for the first half of 2016 without errors.

Procedure for accounting for legal interest

To be honest, the reform of civil legislation, the birth of which we should be grateful for, has affected the area of ​​tax accounting much more than expected. And due to problems with tax accounting for this interest, many companies have decided to abandon it altogether, including in contracts conditions that the parties do not accrue legal interest.

Nevertheless, the issue of tax accounting for legal interest remained open. It was removed by the Ministry of Finance in Letter dated April 22, 2016 N 03-03-06/1/23410. Financiers explained that legal interest accrued by default on a monetary debt obligation in accordance with Art. 317.1 of the Civil Code are subject to accounting by the taxpayer as part of non-operating expenses when determining the tax base for income tax. Moreover, they are taken into account like interest on other debt obligations, that is, on the last day of the month or at the time of repayment of the debt. Accordingly, in the income tax return, the corresponding amounts form the indicator on line 201 of Appendix No. 2 to sheet 02.

Expenses for ongoing services

Companies quite often are customers of ongoing services, such as security, rental, consulting, communications, etc. And it is to them that the Letter of the Ministry of Finance dated April 28, 2016 N 03-03-06/1/24705 is addressed. In it, financiers once again confirmed that expenses for ongoing services can be written off in the reporting period in which they were provided. The main condition that officials set is that the primary accounting documents for this service must be drawn up within a reasonable time after the end of the relevant period and before the date of filing the declaration for this period. Moreover, these documents must indicate in which month the service was provided.

Example 3. Buttercup LLC pays for security services.
The report for June 2016 is dated July 4. Buttercup LLC received and signed it on July 7, 2016. Since the deadline for filing the declaration for the half-year of 2016 is July 28, that is, the act was drawn up and received before this date, then, guided by the explanations of the Ministry of Finance, security expenses for June were declared in semi-annual reporting.

It must be said that the position of financiers is in some sense not flawless. It turns out that if the income tax return is submitted before the act is received, then the corresponding expenses will need to be taken into account in the current period, and not in the one in which the services were provided. Meanwhile, the provisions of the Code do not establish the dependence of the procedure for recognizing expenses on the moment of submission of the declaration. So this is something new, although it is even beneficial for taxpayers.

Standards for “in-kind” labor costs

Thanks to the Letter of the Ministry of Finance dated May 27, 2016 N 03-03-07/30694, it became clear that labor costs incurred in non-cash form when calculating income tax can be taken into account, but... this must be done carefully. From the explanations of officials it follows that there will be no problems with the recognition of such “natural” expenses only if the norms of labor legislation are observed. And they established that payment in kind must be provided for in a collective or employment agreement, that the employee has declared in writing his consent to receive part of the salary not in money, and, finally, this non-monetary part must not exceed 20 percent of the accrued monthly salary (Art. 131 TK).

On a note

When sending an income tax return to the tax authority, you should be prepared for the fact that inspectors will have certain questions about it. Some of them should be prepared in advance.

First of all, remember that for tax purposes only economically justified and, which is also very important, documented costs are recognized. If, according to the declaration, you have losses, you can prepare in advance explanations of what caused them (unplanned expenses, for example, for equipment repairs, “start-up” costs for the development of a new direction in the business, which should be justified in the future, etc.). etc., etc.). And keep in mind: if you apply tax benefits, you should always have documents at hand confirming your right to apply them.

An accountant may encounter difficulties when completing an income tax return. The difficulty of filling out its lines raises many questions even for the most experienced accountants, so let’s try to understand the features of filling out line 010 of Appendix 2 to sheet 02 of the income tax return.

Features of filling out line 010 of application 2

The second appendix to sheet No. 02 is intended to summarize all types of expenses that were incurred in the course of the business activities of the enterprise. That is, all types of costs (direct and indirect) are accumulated here, by which the total income of the enterprise is then reduced.

Line 010 “Direct expenses” is one of the main cost items of the declaration, since it determines the amount of income tax that will be paid in the future by this enterprise. Line 010 displays direct costs that occur during the production and sale of products.

Direct costs include:

• purchase of materials that are used in the production of finished products and goods;
• salaries of company employees who take part in the production and sale of these products;
• contributions to insurance funds for the salaries of employees of the main production;
• depreciation of production equipment and others.

When filling out line 010, you need to understand that each amount of costs must have documentary evidence and justification for their implementation.

Filling out line 010 of Appendix 2 to sheet 02 of the declaration is possible if three conditions are met:

1. Cost accounting is carried out only on the accrual basis;
2. No work in progress (monthly account closure 20);
3. At the end of the month there are no remaining unsold finished products.

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If one of these conditions is not met, it is impossible to carry out separate tax accounting of this indicator.

In order to fill out line 010 of Appendix 2 to sheet 02 of the declaration, it is necessary to generate a report Analysis of account 20. The amount of the debit turnover of this account with the credit of accounts 02, 10, 69.1, 69.2, 69.3 will be an indicator of the direct expenses of the enterprise.

Sheet 02 is one of the most important declaration documents, since it is its indicators that affect the size of the enterprise’s tax base. During a tax audit of a declaration, tax officials often study not only the amount of profit received, but also the amount of costs incurred. It is necessary to approach the filling out of this application with special responsibility, so that in the future you do not have to submit an adjustment calculation or an explanatory note to Appendix No. 2 of sheet 02.

An example of filling out the second appendix to sheet 02

Let’s say that in 2016, Fundament LLC incurred the following costs:

The essence of the operation	Amount, rub. (without VAT)
Materials necessary for the production of finished products were purchased	100 000
Spent on paying for fuel and energy (these types of costs are indirect, in accordance with the requirements of the enterprise’s accounting policy)	60 000
Salaries of employees with insurance contributions, including:
- administration — managers	400 000
Depreciation:
- maintenance - around the administration building	150 000
Non-operating expenses:
— interest on the loan (Article 201) — expenses for settlement and cash services — depreciation on property leased - losses of previous years (Article 301)	5 400
Decommissioning an obsolete computer:
- initial cost (Article 131) — accrued depreciation - loss from writing off a computer (20,000.00 – 19,000.00 = 100 rubles) (Article 204)	20 000
Direct expenses (item 010): 100,000 + 690,000 + 150,000 = 940,000 rub.
Indirect costs (040): 60,000 + 400,000 + 50,000 = 510,000 rub.
Total recognized expenses (Article 130): 940,000 + 510,000 = 1,450,000 rubles.
Non-operating expenses (item 200): 5,400 + 3,000 + 1,500 + 12,000 = 21,900 rubles.

• on line 132 – depreciation on intangible assets.

On lines 133–134, reflect depreciation accrued using the non-linear method:

• on line 133 - the total amount of depreciation;

• on line 134 – depreciation on intangible assets.

On line 135 put:

• 1 – if the accounting policy establishes a linear depreciation method;

• 2 – if the accounting policy establishes a non-linear method.

Situation: what code to indicate on line 135 of Appendix 2 to Sheet 02 if members of a consolidated group of taxpayers use different methods for calculating depreciation? Indicate the code that corresponds to the depreciation method used by the majority of participants in the consolidated group of taxpayers.

What will the inspector check in the new lines of the income statement?

Code. Line 046 shows the expenses of taxpayers - public organizations of disabled people, as well as taxpayers-institutions, the only owners of whose property are public organizations of disabled people, in the manner established by subparagraph 39 of paragraph 1 of Article 264 of the Code. At the same time, the expenses specified in subparagraphs 38 and 39 of paragraph 1 of Article 264 of the Code cannot be included in expenses associated with the production and (or) sale of excisable goods, mineral raw materials, other minerals and other goods according to the list determined by the Government of the Russian Federation in agreement with all-Russian organizations of disabled people, as well as with the provision of intermediary services related to the sale of such goods, mineral raw materials and minerals.

Line 010 of Appendix 2 to Sheet 02 of the income tax return

• on line 102 - the cost of materials and other property received during dismantling, repair, modernization, reconstruction, technical re-equipment, partial liquidation of fixed assets;

• on line 103 – the cost of property, work, services, property rights received free of charge;

• on line 104 - the cost of surplus inventories and other property identified during the inventory;

• on line 105 - restored depreciation bonus;

• on line 106 – income of a professional participant in the securities market from operations with financial instruments of futures transactions not traded on the organized market;

• on line 107 – additional accrual of profit when applying methods for determining the market price.

On line 100, indicate the total amount of non-operating income.

Questions and answers on accounting

In the second case, when the company received valuables for free use, market prices for renting similar objects should be taken as a basis. Accounting for transferred property What to check: Line 131 of appendix No. 2 to sheet 02 or line 133 of the same appendix. The amount of depreciation accrued using the straight-line method is reflected in line 131 of Appendix No. 2 to sheet 02 of the declaration.

Attention

For an indicator determined by a nonlinear method, line 133 of the same application is provided. The cost of property that an organization has transferred for free use is not its expense (Clause 16, Article 270 of the Tax Code of the Russian Federation). However, after the transfer, in particular, of fixed assets, depreciation cannot be charged on them from the next month (clause.

3 tbsp. 256, paragraph 2 of Art. 322 of the Tax Code of the Russian Federation). Penalties and fines for taxes and contributions Frequent errors occur in accounting for penalties and fines accrued by the Federal Tax Service and funds during tax and contribution audits.
Declaration on NP on line 205 of Appendix No. 2 to Sheet 02 Good afternoon! I ask for your advice. Received from the Federal Tax Service a request to provide an explanation or make corrections to the income tax return for the 1st half of 2016 on line 205 of Appendix No. 2 to Sheet 02 expenses for fines, penalties and other sanctions for violation of contractual or debt obligations, compensation for damage caused by organization (indicating TIN, KPP). The situation is as follows: we shipped the goods to the buyer on an advance payment basis, the buyer proved in court that the goods were of poor quality and through the court, according to a writ of execution, we were written off the amount, which we reflected in the line “fines, penalties and other sanctions for violation of contractual or debt obligations, compensation for damage damage" declaration.
Question 1) did I reflect this amount correctly 2) in what form should I provide explanations to the Federal Tax Service.

Explanation in tax line 205 of appendix 2 to sheet 02

Line 090 shows the amount of losses of previous tax periods for objects of service industries and farms, including objects of housing, communal and social and cultural spheres, which can be taken into account within 10 years to reduce the profit of the current reporting (tax) period received from these types of activities , in accordance with Article 275.1 of the Code. Line 100 shows the amount of loss from the sale of depreciable property corresponding to the current reporting (tax) period, recognized as other expenses of the current period in the manner prescribed by paragraph 3 of Article 268 of the Code, and previously taken into account on line 060 of Appendix No. 3 to Sheet 02.

Info

On line 204, indicate expenses:

• for liquidation of fixed assets and write-off of intangible assets (including amounts of underaccrued depreciation);

• for the liquidation of unfinished construction projects and other property whose installation has not been completed;

• for the protection of subsoil and other similar work.

On line 205, reflect expenses in the form of fines, penalties and other sanctions for violation of contractual obligations in relations with counterparties, as well as expenses for compensation for damage caused. On line 206, put dashes if the organization is not a professional participant in the securities market. Otherwise, reflect the loss received on transactions with financial instruments of futures transactions that are not traded on an organized market.

On line 200, reflect the total amount of non-operating expenses.

Explanations for tax line 205 of appendix 2 to sheet 02

On line 206, professional securities market participants engaged in dealer activities, including banks, reflect the amount of loss received from transactions with financial instruments of futures transactions not traded on the organized market (paragraph three of clause 5 of Article 304). 7.3. Line 400 reflects the adjustment of the tax base when the taxpayer implements the recalculation of the tax base and the amount of tax for the tax (reporting) period provided by the second paragraph of paragraph 1 of Article 54 of the Code of Law, in which errors (distortions) related to previous tax (reporting) periods were identified, in in cases where errors (distortions) have led to excessive payment of tax. Lines 401 - 403 provide a breakdown of the indicator in line 400 for previous tax periods, which include identified errors (distortions).

Clause 7.2 of the Procedure for filling out a tax return for corporate income tax (hereinafter referred to as the Declaration), approved by order of the Federal Tax Service of Russia dated March 22, 2012 N ММВ-7-3/174@, establishes that expenses are reflected on line 205 of Appendix No. 2 to sheet 02 of the Declaration in the form of fines, penalties and (or) other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force for violation of contractual or debt obligations, as well as expenses for compensation for damage caused. Considering that the administrative fine is paid due to legal requirements, and not as a result of violation of contractual or debt obligations, and also that the amounts of this fine do not take part in the formation of taxable profit, we believe that they are not subject to reflection on line 205 of Appendix No. 2 to sheet 02 of the Declaration, as well as in its other lines.
On line 041, indicate accrued taxes and fees. This amount does not include insurance premiums, fines, penalties and other sanctions. Situation: what taxes should be indicated on line 041 of Appendix 2 to sheet 02 of the income tax return? Indicate on this line the amounts of all taxes that are taken into account as expenses that reduce taxable profit in accordance with Chapter 25 of the Tax Code of the Russian Federation. Line 041 of Appendix 2 to Sheet 02 of the income tax return is included in the breakdown of indirect expenses incurred by the organization in the reporting (tax) period.
This line reflects the amounts of taxes and fees accrued in accordance with tax legislation, except for the taxes specified in Article 270 of the Tax Code of the Russian Federation.

Filling out the declaration is not always successful the first time. But if you prepare for filling out in advance, you can avoid wasting time on preparing corrective documentation. Most often, problems with filling out are caused by line 010 of Appendix 2 to sheet 02. Although it is worth recognizing that in the declaration, in addition to this line, there are others that are no less difficult to fill out.

In this application, companies that undertake to pay taxes enter information related to many transactions without which their type of activity could not exist. Thus, the application reflects all types of expenses incurred over a certain period of time that have a direct or indirect impact on the income of the enterprise. Losses that have occurred are also included here.

Line 010 deserves special attention. It is one of the main ones, because it contains data that affects the amount of income tax that must be paid by the company. First of all, figures for expenses received as a result of production or sales of products are entered here. Expenses include such types of costs as the purchase of materials subsequently used in the production of products.

The expenses column also includes all salaries of employees involved in the production or sale of products. It is worth noting that expenses also include amounts spent on a certain type of service that contributes to the profitability of the company. When reflecting all types of expenses on line 010, you should be prepared to provide all documentation that can prove the need for the types of expenses incurred.

In the absence of documentary evidence, you should be prepared for the fact that the tax office will not take the type of expense indicated without evidence as due. Therefore, if there is no evidence for certain types of expenses, then it is better to carry out a subsequent deduction of income tax without them in advance. Despite the fact that this line primarily reflects expenses that are important to the company, not every company can fill it out.

It all depends on the method of calculation

At the moment, to determine income and expenses, two types of determination are used, one accrual, the other cash. Not all taxpayers can use them, and their methods also differ significantly. The accrual method can be used by many companies, including banks. This method is good because the incoming amount is recorded within a period specified in advance, even in the absence of the amount itself.

For example, a company provided premises for rent for a fee that must be paid every 10th of the month. But some circumstances forced the company renting the premises to make payment later than the day specified in the contract. The accountant will enter the amount received late not on the day of its transfer, but on the 10th.

Due to its specifics, the cash method cannot be used by many companies, including banks. This method differs in that the incoming amount will be entered on the day on which it actually appeared in the account. That is, the cash method is used only to account for the amount that has already been received into the account, and not the expected one.

Thus, only companies using the accrual method can enter information in line 010. Also, companies using the cash method cannot fill out line 030. Each type of organization in line 010 reflects its own type of expenses. Therefore, it is filled out not only by companies, but also by insurance organizations and even banks.

What else should you pay attention to?

Line 040 is also filled in with information about expenses. But it indicates the amounts associated with. Don't forget about losses. If available, fill in the appropriate lines. If losses are associated with extraneous expenses, then they should be reflected in line 203 in the second appendix. Other types of losses related to non-operating expenses should be entered in specially created lines 301-302.

Despite the fact that 2 lines are allocated for recording losses, only a certain type of them can be entered in 302: types of debts that under no circumstances can be repaid. And in line 301 you cannot enter amounts of expenses that are related to other reporting periods.

Sheet 02 is the most important document. But it is compiled only on the basis of applications filled in with the necessary information. And most often, the correct design of the final sheet depends precisely on the correctness of entering information in the applications. When checking a declaration, tax authorities look not only at profits, but are also very interested in expenses, since they can significantly decrease in size precisely because of expenses. Therefore, most often, adjustments and explanatory documents relate to Appendix 2 of sheet 02.

This is where the most important information is indicated, which subsequently affects the amount of tax. But if the information on expenses available in the application is documented, then you should enter it in the correct lines on sheet 02 without errors. Otherwise, sending corrective documentation is unlikely to be avoided.

No later than July 28, you must report your income tax for the six months. We suggest that you check your income and expenses in your income statement before submitting. Focus on those lines where accountants make mistakes most often. This will help eliminate annoying inaccuracies. And it's easy to report the first time. In addition, these rules will help you check your income tax return for the year.

Important detail. The income tax return has not changed. Fill it out according to the form approved by.

Penalties under contracts

For violation of the terms of the contract, the company may demand a penalty from the counterparty (Article 330 of the Civil Code of the Russian Federation). Let's consider how to take such amounts into account in semi-annual reporting for both parties to the transaction.

Accounting with the recipient

Check what:

Fines, penalties or interest on contracts are not shown separately in the declaration. Include their total amount in non-operating income for the six months (January-June) and show it in line 100 of Appendix No. 1 to sheet 02. This amount will also appear in line 020 of sheet 02.

Sanctions are reflected in income on the date when the counterparty recognized its debt (clause 3 of Article 250 of the Tax Code of the Russian Federation). There are three such dates.

Firstly, the debtor is considered to have acknowledged his obligations if he pays the penalty. In this case, it must be reflected on the date when the money from the counterparty was received into the company’s account.

Secondly, if there was no payment, then income arises on the day when the counterparties signed the reconciliation report. Or another document from which it is clear that the counterparty agrees with the amount of the debt. An example is a letter of guarantee. This conclusion follows from the letter of the Ministry of Finance of Russia dated December 17, 2013 No. 03-03-10/55534 (brought to inspection by the letter of the Federal Tax Service of Russia dated January 10, 2014 No. GD-4-3/108@ and posted in the section of mandatory clarifications on website nalog.ru).

And thirdly, if the company received a penalty as a result of a trial, then the income must be reflected on the date the court decision entered into force.

Accounting with the payer

Check what: Line 205 of Appendix No. 2 to Sheet 02.

Fines for violation of the terms of the agreement are reflected on line 205 of Appendix No. 2 to sheet 02 of the income tax return as non-operating expenses (subclause 13, clause 1, article 265 of the Tax Code of the Russian Federation). But only if the penalty clause is contained in the contract or any other written agreement between the counterparties (letter of the Ministry of Finance of Russia dated July 19, 2013 No. 03-03-06/1/28377).

The moment of recognition of expenses in the form of penalties and interest for late payments will be one of the dates:

Date of payment of the penalty;

Date of signing of a bilateral act or other document;

The date the court decision on debt collection comes into force.

Overdue debt

Before drawing up a declaration for the six months, you need to check whether the company has any new overdue debts. This may be a debt of the company itself for goods received, for which the statute of limitations has already expired.

Or, on the contrary, the debts of a counterparty that was recently liquidated. In the first case, income must be reflected in the statements; in the second, expenses must be shown.

Creditor accounting

Check what: Line 100 of Appendix No. 1 to Sheet 02.

An overdue creditor is also reflected in non-operating income on line 100 of Appendix No. 1 to sheet 02. There is no special line in the report.

Overdue accounts payable are included in income on the last day of the reporting period in which the three-year statute of limitations expires (letter of the Ministry of Finance of Russia dated January 28, 2013 No. 03-03-06/1/38). Moreover, the amount of the debt must be taken into account along with VAT (clause 18 of Article 250 of the Tax Code of the Russian Federation).

Carefully! The stuck creditor is included in income immediately after three years. There is no need to wait for the annual inventory.

By the way, some companies, in order not to include income in the tax base, sign a reconciliation report shortly before the target date. Or they send a letter to the creditor stating that they agree to repay the debt. That is, they acknowledge their obligation and thus interrupt the limitation period (Article 203 of the Civil Code of the Russian Federation).

However, tax authorities often ignore such documents and refuse to count the statute of limitations anew. It is possible to prove the illegality of additional charges only in court (resolution of the Federal Antimonopoly Service of the West Siberian District dated October 30, 2012 in case No. A45-9212/2012).

Receivables accounting

Check what: Line 302 of Appendix No. 2 to sheet 02, for the reserve - line 200 of the same Appendix.

The order of reflection in the declaration is as follows. The amount of bad debts that are not covered by the reserve funds must be indicated on line 302 of Appendix No. 2 to sheet 02. The same thing if you did not create a reserve at all. Then the amount on line 302 is included in the indicator on line 300 of Appendix No. 2 to sheet 02. And the amount of deductions to the reserve for doubtful debts is reflected on line 200 of Appendix No. 2 to sheet 02.

Under certain conditions, a stuck receivable can be considered uncollectible and its amount can be taken into account as expenses when calculating income tax (clause 2 of Article 265 of the Tax Code of the Russian Federation). Another option is to recognize debt not repaid on time as doubtful and include the entire amount in the appropriate reserve before three years have passed.

However, inspectors do not always agree with the recognition of these expenses. Thus, debts secured by a pledge or guarantee cannot be hopeless by virtue of paragraph 1 of Article 266 of the Tax Code of the Russian Federation.

In addition, tax authorities check whether the company has a counter-obligation to the counterparty. After all, if the debt is registered, then offset can be carried out. This means, in their opinion, the company has the right to include in expenses only that part of the amount that is not covered by the counter-obligation (letter of the Ministry of Finance of Russia dated October 4, 2011 No. 03-03-06/1/620). Yes, one can argue with such conclusions. After all, offset is a right, not an obligation. But most likely it will be possible to defend the interests of the company only in court (resolution of the Federal Antimonopoly Service of the Ural District dated June 10, 2009 No. F09-3863/09-S3).

Property received or transferred free of charge

As a general rule, companies do not have the right to donate property to other organizations. An exception is gifts whose value does not exceed 3,000 rubles. (Subclause 4, Clause 1, Article 575 of the Civil Code of the Russian Federation). However, it is possible to transfer assets or property rights between companies free of charge. In addition, owners have the right to transfer property to their companies.

Accounting for received property

Check what: Line 103 of Appendix No. 1 to Sheet 02.

The cost of gratuitously received property (work, services) or property rights must be reflected on line 103 of Appendix No. 1 to sheet 02 of the declaration. Thus, this indicator will be part of non-operating income, for which line 100 of the same application is provided.

When receiving property, work, services or property rights free of charge, the company generates taxable income (clause 8 of Article 250 of the Tax Code of the Russian Federation). But there is no need to pay income tax if the organization’s property was transferred by its founder, provided that (subclause 11, clause 1, article 251 of the Tax Code of the Russian Federation):

- the property was received from a participant with a share in the authorized capital of more than 50 percent and this property was not transferred to third parties (including for rent) within a year from the date of its receipt;

- the company has a document, for example, minutes of a meeting of founders, confirming that the participants transferred property to increase net assets (subclause 3.4, clause 1, article 251 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03-03-06/ 1/160).

If none of these conditions are met, then income must be reflected on the date of receipt of the property. It does not matter whether the property was acquired for ownership or for free use. In the first case, income is determined based on market prices for identical property. But not lower than its residual value, if it is known (letter of the Ministry of Finance of Russia dated March 7, 2014 No. 03-03-06/1/9966). In the second case, when the company received valuables for free use, market prices for renting similar objects should be taken as a basis.

Accounting for transferred property

Check what: Line 131 of Appendix No. 2 to sheet 02 or line 133 of the same Appendix.

The amount of depreciation accrued using the straight-line method is reflected in line 131 of Appendix No. 2 to sheet 02 of the declaration. For an indicator determined by a nonlinear method, line 133 of the same application is provided.

The cost of property that an organization has transferred for free use is not its expense (Clause 16, Article 270 of the Tax Code of the Russian Federation). However, after the transfer, in particular, of fixed assets, depreciation cannot be charged on them from the next month (clause 3 of Article 256, clause 2 of Article 322 of the Tax Code of the Russian Federation).

Penalties and penalties for taxes and contributions

Frequent errors occur in accounting for penalties and fines assessed by the Federal Tax Service and funds during audits of taxes and contributions.

Accounting for amounts paid

Check what: Line 200 of Appendix No. 2 to Sheet 02.

Some companies include fines and penalties for taxes and insurance premiums in expenses, similar to contractual fines. This is mistake. Inspectors will definitely demand that the income tax be recalculated upward, since the Tax Code of the Russian Federation directly prohibits writing off such amounts (clause 2 of Article 270 of the Tax Code of the Russian Federation).

The company reflects the total amount of expenses not related to sales on line 200 of Appendix No. 2 to sheet 02 of the income tax return.

Accounting for amounts received

Check what: Appendix to the declaration.

Often, inspectors illegally collect penalties and fines on an undisputed basis from the current account. If the company was able to recover the amounts overpaid or collected, then when calculating income tax, they do not need to be included in income. However, in the Appendix to the income statement these returned amounts are shown.

Important detail. If your company received back the amounts of overpaid or collected penalties and fines for taxes and fees in the first half of the year, reflect them in the Appendix to the declaration.

By the way, a complete list of income and expenses that are included in the Appendix can be found in Appendix No. 4 to the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174@. Among them are incomes that are not taken into account when determining the tax base. For example, amounts written off by the creditor for penalties and fines to budgets of various levels and extra-budgetary funds (subclause 21, clause 1, article 251 of the Tax Code of the Russian Federation). If you do not have the income and expenses listed in Appendix No. 4 to the Procedure for filling out the declaration, then you do not need to submit the Appendix to the declaration.