When does the tax period begin and end? On the application of different income tax rates during one tax period and filling out a declaration in this case. What to do if a mistake is made

Tax period The calendar year is recognized. Reporting periods for corporate income tax are the first quarter, six months, and nine months of the calendar year. For taxpayers who calculate monthly advance tax payments based on actual profit received, the reporting periods are: one month, two months, three months, and so on until the end of the calendar year.

The taxpayer calculates the amount of tax at the end of each reporting period independently as a percentage of the tax base corresponding to the tax rate (see Fig. 7.5). Tax payments during the calendar (tax) period are considered advance payments. There are three systems for calculating advance payments (Article 286 of the Tax Code):

1) a system of making an advance payment based on the results of the quarter with the simultaneous payment of monthly advance payments;
2) a system of monthly advance payments based on the actual profit received;
3) a system of paying only quarterly advance payments based on the results of the reporting period.

System of making an advance payment at the end of the quarter with simultaneous payment of monthly advance payments involves the payment of an advance payment at the end of each reporting (tax) period, based on the tax rate and tax base, calculated on an accrual basis from the beginning of the reporting (tax) period. During the reporting period, taxpayers calculate the amount of the advance payment as follows:

the amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period;
the amount of the monthly advance payment payable in the second quarter of the current tax period is taken equal to 1/3 of the amount of the advance payment calculated for the first reporting period of the current year;
the amount of the monthly advance payment payable in the third quarter of the current tax period is taken to be equal to 1/3 of the difference between the amount of the advance payment calculated based on the results of the six months and the amount of the advance payment calculated based on the results of the first quarter;
the amount of the monthly advance payment payable in the fourth quarter of the current tax period is taken to be equal to 1/3 of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months.

If the monthly advance payment amount calculated in this way is negative or equal to zero, these payments are not made in the corresponding quarter.

Quarterly advance payments are paid no later than the deadline established for filing tax returns for the corresponding period. Their amount is determined taking into account previously accrued amounts of advance payments. Advance payments based on the results of the reporting period, payable during the reporting period, are paid no later than the 28th day of each month of the reporting period.

Example. CJSC "XXX" in the third quarter of the Nth year received a profit equal to 2.4 million rubles. The amount of tax due at the rate of 20% was RUB 1,350,000.

Consequently, in the fourth quarter of the current and in the first quarter of the next calendar year, the organization will pay monthly advance payments to the budget (28th of each month) equal to 1/3 of the tax amount for the previous quarter - 450,000 rubles. (1,350,000/3).

CJSC "XXX" in the nerve quarter N + 1... of the year received a profit equal to 7,000,000 rubles. The amount of tax due at a rate of 20% is RUB 1,400,000. The quarterly advance payment for the first quarter will be 50,000 rubles. (1,400,000 – 450,000 x 3).

In the second quarter of the current calendar year, the CJSC will pay monthly advance payments to the budget equal to 1/3 of the tax amount for the first quarter - 466,667 rubles. (1,400,000 / 3), no later than April 28, May 28, June 28.

Monthly advance payment system from the actually received profit provides for the payment of advance payments based on the tax rate and the actually received profit, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month. In this case, the amount of advance payments to be paid to the budget is determined taking into account the previously accrued amounts of advance payments. Such monthly advance payments must be paid no later than the 28th day of the month following the reporting month.

Example. LLC "XXX" from January 1 of the Nth year switched to paying monthly advance payments from the actual profit received.

In the first quarter, the tax base by month was: in January - 340,000 rubles; in February – 650,000 rubles; in March – 500,000 rubles. We will calculate the amount of monthly advance payments.

1. The monthly advance payment for January, based on the actual profit received, will be: 68,000 rubles. (340,000 × 20% / 100%). The tax must be transferred no later than February 28 of the Nth year.
2. We determine the tax base for two months on an accrual basis. It will be equal to 890,000 rubles. The amount of tax calculated taking into account the previously paid monthly advance payment will be 130,000 rubles. (990,000 rub. × 20% / 100% – 68,000 rub.). Tax for February must be transferred no later than March 28 of the Nth year.
3. We calculate the tax base for three months. It will be equal to 1,490,000 rubles. The amount of tax calculated taking into account the previously paid monthly advance payment will be 100,000 rubles. (RUB 1,490,000 × 20% / 100% – (RUB 68,000 + RUB 130,000)). Tax for March must be transferred no later than April 28 of the Nth year.

Organizations whose sales income over the previous four quarters did not exceed an average of 10 million rubles. for each quarter, as well as budgetary institutions (except for theaters, museums, libraries, concert organizations), autonomous institutions, foreign organizations operating in the Russian Federation through a permanent representative office, non-profit organizations that do not have income from the sale of goods (works, services) , participants in simple partnerships, investment partnerships in relation to the income they receive from participation in simple partnerships, in investment partnerships, investors in production sharing agreements in terms of income received from the implementation of these agreements, beneficiaries under trust management agreements pay only quarterly advance payments based on the results reporting period – system of advance quarterly payments.

Theatres, museums, libraries, concert organizations, which are budgetary institutions, do not calculate or pay advance payments.

Instructions

Article 55 of the Russian Tax Code defines the tax period as the calendar year beginning on January 1 and ending on December 31. Also, a tax period can be referred to as another period of time, at the end of which the tax base is calculated and the amount payable is calculated. But the second provision concerns only a certain part of taxes. And for some types of profit, the tax period simply does not exist. These include one-time receipts of income, such as tax on property transferred into ownership as a result of inheritance or. Therefore, before submitting your declaration, you need to figure out what scheme you will use to calculate and pay your tax liability.

If an organization was created at the beginning of the year, then taxes on its income will be paid for the entire year in which it was created. If it was created in the middle of the year, then its first reporting period will be six months of the entire tax period. If it was created in December, then the tax period for it will begin only on January 1, and the first working December will simply be included there.

But there are certain types of taxes for which the tax period is set to last only a calendar month or quarter (according to paragraph 4 of Article 55 of the Tax Code of the Russian Federation). Such taxes include, for example, value added tax paid by small businesses. In this case, the tax period will be equal to 3 calendar months.

A tax period may consist of one or more reporting periods. In such a case, as a rule, the obligation is paid through advance payments. Such clarity in determining the tax period, according to experts, can quite often cause serious violations of taxpayers’ rights.

The tax period of an organization depends on the taxes it must pay. This, in turn, depends on the taxation system it uses (general or simplified) and a number of other factors, for example, the presence on the balance sheet of assets such as real estate and transport, on which the corresponding taxes are paid. In most cases, the tax period is a calendar year, but there are also complex situations.

You will need

- Tax Code of the Russian Federation;
- information about the date of state registration;
- information about the liquidation of the organization (if necessary).

Instructions

The tax period for a newly created organization causes many difficulties. None of them can be registered on January 1 (this day is a non-working day for the registration authorities, that is, tax inspectorates). However, tax legislation gives a clear answer: the tax period for such companies is considered from the date of creation, which is dated by the certificate of state registration, until December 31 of the year of creation of the enterprise.

Difficulties often arise when determining the tax period for liquidated or reorganized companies. In such cases, it begins, as usual, on January 1 of the current year and ends with the date of liquidation or reorganization, according to the relevant certificate.

If the organization existed for less than a calendar year, its tax period is limited to the dates of its establishment and liquidation or reorganization. Both are also determined by the relevant certificates issued by the tax authorities.

The procedure for calculating tax and advance payments (Article 396 of the Tax Code of the Russian Federation). In general, the amount of land tax is calculated at the end of the tax period as a percentage of the tax base corresponding to the tax rate. If the cadastral value of a land plot changes during the tax period, the amount of land tax is subject to adjustment.

Taxpayers – organizations and individual entrepreneurs – calculate the amount of land tax (the amount of advance tax payments) independently; For taxpayers who are individuals, tax is calculated by the tax authorities.

Taxpayers - organizations in respect of which the reporting period is defined as a quarter, calculate the amount of advance tax payments after the first, second and third quarters of the current tax period as one-fourth of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the year being tax period. In addition, local authorities have the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.

The amount of land tax payable to the budget at the end of the year is determined as the difference between the amount of tax calculated according to the rules of paragraph 1 of Art. 396 of the Tax Code of the Russian Federation, and the amounts of advance payments accrued during this year (clause 5 of Article 396 of the Tax Code of the Russian Federation).

In the event that a taxpayer acquires (terminates) during the tax (reporting) period the right of ownership (permanent (perpetual) use, lifelong inheritable possession) to a land plot (its share), the calculation of the amount of tax (advance tax payment amount) in relation to this land plot is made taking into account the coefficient. This coefficient is defined as the ratio of the number of full months during which a given land plot was owned to the number of calendar months in the tax (reporting) period.

If the occurrence of these rights occurred before the 15th day of the corresponding month inclusive, then this month is taken as a full month. If the transfer of rights took place after the 15th, then such a month will accordingly be considered incomplete and will not be taken into account when calculating the coefficient.

In relation to land plots acquired by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, tax (advance tax payments) is calculated taking into account coefficient 2. This coefficient is applied during the 3-year design period and construction up to the state registration of rights to the constructed property (clause 15 of article 396 of the Tax Code of the Russian Federation).

In the event of completion of housing construction and state registration of rights to the constructed property before the expiration of the 3-year design and construction period, the amount of tax paid during the design and construction period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax and is subject to offset (return) to the taxpayer in the generally established manner. That is, he has the right to offset it against future payments or return it.

If housing construction is not completed within a 3-year period, then the tax on land plots acquired by individuals and legal entities is calculated taking into account the coefficient 4 during the design and construction period exceeding the 3-year period, up to the state registration of rights to constructed property (Clause 15, Article 396 of the Tax Code of the Russian Federation).

In relation to land plots acquired by individuals for individual housing construction, the tax (advance tax payments) is calculated taking into account coefficient 2 during the design and construction period exceeding 10 years, up to the state registration of rights to the constructed property ( clause 16 of article 396 of the Tax Code of the Russian Federation). The beginning of the specified 10-year period should be considered the date of state registration of an individual’s ownership of a land plot. The date of state registration of rights is the day the corresponding records of rights are made in the Unified State Register of Rights (clause 3 of Article 2 of Law No. 122-FZ).

Procedure and deadlines for paying taxes and advance payments (Article 398 of the Tax Code of the Russian Federation). The tax and advance payments for the tax are subject to payment in the manner and within the time limits established by the regulatory legal acts of the representative bodies of municipalities (laws of the cities of Moscow and St. Petersburg). At the same time, the tax payment deadline for taxpayers - organizations or individuals who are individual entrepreneurs cannot be set earlier than the deadline provided for in paragraph 3 of Art. 398 of the Tax Code of the Russian Federation, that is, before February 1 of the year following the expired calendar year (clause 1 of Article 397 of the Tax Code of the Russian Federation).

During the tax period, taxpayers make advance tax payments, unless otherwise provided by a regulatory legal act of the representative body of a municipal entity (laws of the federal cities of Moscow and St. Petersburg).

Taxpayers - individuals pay tax and advance tax payments on the basis of a tax notice sent by the tax authority (clause 4 of Article 397 of the Tax Code of the Russian Federation), therefore they do not need to submit a tax return.

In cases where the calculation of the tax base is carried out by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice (Clause 4 of Article 57 of the Tax Code of the Russian Federation).

Payment of land tax is made by taxpayers at the location of the land plot recognized as the object of taxation. Payment of advance payments for land tax by taxpayers - organizations and taxpayers - individuals who are individual entrepreneurs is made no later than the last day of the month following the reporting period (1st quarter - April 30, half-year - July 31, 9 months - October 30 of the calendar year) .

Taxpayers - organizations and taxpayers - individuals who are individual entrepreneurs, pay advance tax payments in the amount calculated as the product of the relevant tax base and the tax rate in an amount not exceeding one-fourth of the tax rate.

The amount of tax payable to the budget at the end of the tax period is determined taking into account advance tax payments due during the tax period and is paid before March 1 of the year following the expired tax period.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
DEPARTMENT OF TAX AND CUSTOMS TARIFF POLICY

LETTER

dated March 28, 2016 N 03-03-06/1/17267

The Department of Tax and Customs Tariff Policy reviewed the letter on the issue of the possibility of an organization using different tax rates when calculating corporate income tax during one tax period and reports the following.

Article 286 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) establishes that corporate income tax is determined as a percentage of the tax base corresponding to the tax rate, determined in accordance with Article 274 of the Code.

In accordance with paragraph 2 of Article 286 of the Code, at the end of each reporting (tax) period, unless otherwise provided by Article 286 of the Code, taxpayers calculate the amount of the advance payment based on the tax rate and profit subject to taxation, calculated on an accrual basis from the beginning of the tax period to the end of the reporting period. (tax) period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in the manner prescribed by Article 286 of the Code.

Paragraph 1 of Article 284 of the Code determines that the tax rate is set at 20 percent, unless otherwise established by Article 284 of the Code. Wherein:

the amount of tax calculated at a tax rate of 2 percent is credited to the federal budget;

the amount of tax calculated at a tax rate of 18 percent is credited to the budgets of the constituent entities of the Russian Federation.

The tax rate of the tax subject to credit to the budgets of the constituent entities of the Russian Federation may be reduced by the laws of the constituent entities of the Russian Federation for certain categories of taxpayers. In this case, the specified tax rate cannot be lower than 13.5 percent, unless otherwise provided by Article 284 of the Code.

For organizations that are residents of a special economic zone, the laws of the constituent entities of the Russian Federation may establish a reduced tax rate of income tax, subject to credit to the budgets of the constituent entities of the Russian Federation, from activities carried out in the territory of the special economic zone, subject to separate accounting of income (expenses) received ( incurred) from activities carried out on the territory of the special economic zone, and income (expenses) received (incurred) when carrying out activities outside the territory of the special economic zone. The specified tax rate cannot be higher than 13.5 percent.

It should be noted that Chapter 25 of the Code does not contain restrictions on the establishment by laws of the constituent entities of the Russian Federation of provisions on the period of time during which taxpayers have the right to apply the corresponding reduced rate on corporate income tax subject to credit to the budgets of the constituent entities of the Russian Federation.

Taking into account the above, in the opinion of the Department, when calculating corporate income tax to be credited to the budgets of the constituent entities of the Russian Federation, a taxpayer may apply two tax rates (generally established and reduced) within one tax period. Moreover, if the conditions for applying the corresponding reduced tax rate are implemented by the taxpayer not from the beginning, but during the tax period, then from the date of implementation of such conditions the taxpayer has the right to apply a reduced tax rate to calculate the regional part of the tax, unless otherwise provided by the laws of the constituent entities of the Russian Federation.

At the same time, we inform you that the tax return form for corporate income tax, approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3/600@, provides for the possibility of calculating tax at a reduced rate from part of the tax base for the tax (reporting) period. In particular, the reduced rate and the tax base to which it applies are indicated on lines 130 and 170 of sheet 02 of the declaration. The amount of tax to be credited to the budgets of the constituent entities of the Russian Federation for the tax period, calculated at different tax rates, is given in line 200 of sheet 02. The tax is calculated according to the algorithm given in this line.

Deputy Director
Tax Department
and customs tariff policy

Quite often the tax period is confused with the reporting period. But these are two distinct concepts, each of which has legislative definitions, and their duration is established by regulations. Business entities cannot change the duration of these periods on their own. Changing the tax period is possible only in accordance with tax legislation. In the article we will consider what a tax period is, what it can be equal to, and also in what cases it can be changed.

What is tax period

In accordance with the Tax Code of the Russian Federation, a tax period is understood as a limited period of time, at the end of which the results of the organization’s activities are summed up and the tax base is formed (55 Tax Code of the Russian Federation). At the end of this temporary period, organizations and entrepreneurs have tax obligations, which they are obliged to repay within a certain time frame.

Important! The tax and reporting periods may coincide, but not always. One tax period may include several reporting periods.

When the tax period can be changed

In certain cases, the start and end dates of the tax period may be changed. We are talking about new newly created or closed companies. These also include companies that are in the process of reorganization. For companies being liquidated or undergoing a reorganization process, the tax period will begin on January 1 and end on the day the company closes. The end of activity is confirmed by the fact of state registration.

During reorganization, a new business entity is created. The tax period for this organization will begin not from January 1, but from the date of registration of the person with government agencies and tax registration. The last day of the tax period will not differ from other companies.

Separately, it is worth highlighting the procedure for determining the tax period for organizations that were registered in December and officially ceased their activities in the same month of the same year. For such companies, the tax period is equal to the operating period.

If the tax period is equal to a quarter, then for newly created entities it will be determined from the day the company is formed until the end of the quarter. If less than 10 days remain from the date of registration until the end of the quarter, then the remaining days of the current period are subject to addition to the next quarter.

In the event of termination of the activities of an organization or individual entrepreneur, the tax period changes as follows: the results are summed up in the period from the first day of the quarter to the date of registration of the fact of termination of the company's activities.

When the tax period is 1 month, new companies take into account the period of time from the moment they open their business to the last day of the month. Accordingly, when a company is closed, the tax period will be established from the first day of the accounting month until the date of actual termination of activity.

Important! The rules by which the time boundaries of tax periods are determined do not apply to taxes calculated in connection with the use of UTII or the patent tax system.

The start date of the tax period for foreign companies will depend on the date of submission of an application for tax resident status to the tax authority. If the notice indicates the start of work from January 1, the tax period is counted from this date. If the application is submitted in the middle of the year and it indicates that the start date of activity and the date of submission of documents coincide, the beginning of the period is calculated from the moment the notification is provided.

How is the tax period indicated in settlement documents?

In settlement documents, the tax period is indicated in a specially designated field. For this purpose, 10 cells are provided, 8 of them are intended to indicate symbols, and 2 are intended to indicate dividing marks (dots). When specifying a tax period, it becomes possible to determine the calculation range, as well as the deadline for paying the tax or fee. The following notation order is used in the documents:

The first two characters determine the frequency of payments: MC - monthly, CV - quarterly, PL - semi-annual, GW - annual.
Next, a dividing mark – a dot – is placed in the cell.
The next two cells are used to indicate the serial number of the tax period.
In the next cell, the dividing mark is again placed - a dot.
The last four cells contain an indication of the year for which the tax liability is accrued and paid.

Types of tax periods

Tax periods may vary depending on the type of tax, as well as the size of the time period. Thus, depending on the length of the tax period, the following periods can be distinguished:

period;
quarterly;
annual

There are also indivisible and divided tax periods. Divided ones consist of several reporting periods, and tax payments in this case are paid in the form of advances. At the end of the year, final data is generated on:

how much tax is charged for the tax period;
amounts of advance payments during the tax period;
the amount of tax liability payable (calculated based on the total amount of accrued tax minus advance payments paid).

How tax periods are indicated in tax returns

In tax returns, tax periods have special designations, for example:

In the VAT return in accordance with the Order of the Federal Tax Service No. ММВ-7-3/558@ dated 10.2014.
For income tax returns in accordance with Federal Tax Service Order No. ММВ-7-3/572@ dated 10/19/2016.
In the property tax declaration in accordance with Order of the Federal Tax Service No. ММВ-7-21/271@ dated 03/31/2017.
For a declaration under the simplified tax system in accordance with Order of the Federal Tax Service No. ММВ-7-3/99@ dated 02.26.2016.
The UTII declaration provides for separate designations of tax periods in accordance with Order of the Federal Tax Service No. ММВ-7-3/353@ dated 07/04/2014.
When indicating the tax period in form 6-NDFL, the tax period is indicated in accordance with the order of the Federal Tax Service No. ММВ-7-11/450@ dated 10/14/2015.

Features of establishing the tax period

Tax periods have the principle of one-time tax payment. It means that repayment of the tax liability in one tax period occurs once. For taxes that are one-time in nature, the concept of “tax period” is not used.

The procedure for adjusting the tax period, which is provided for by the Tax Code of the Russian Federation, cannot be called universal. For example, it cannot be used if the organization is located on UTII.

In some cases, the Tax Code provides for the abolition of reporting periods. However, this possibility is not provided for tax periods. This right is enshrined in law and applies to land tax (393 Tax Code of the Russian Federation).

Important! Two concepts such as the tax period and the deadline for tax payments should not be confused. If the first concept refers to the period of time for which the company summarizes the results of its commercial activities, then the second concept refers to the period of time during which the organization is obliged to pay the accrued tax. Both deadlines are regulated by the Tax Code.