Due dates for monthly advance payments. How to pay income tax correctly

Despite the fact that the procedure for calculating and paying advance payments for income tax is prescribed in the Tax Code of the Russian Federation, nevertheless, in practice, problems often arise with the correct calculation and payment of advance payments.

It is necessary to distinguish between the concepts of income tax and advance payments for income tax. The income tax itself is calculated and paid based on the results of the calendar year, and during the year organizations are required to make advance tax payments.

There are two types of advance payments

• quarterly payment– paid based on the results of each quarter (except for the 4th) by all organizations no later than the 28th day of the month following the quarter;
• monthly payment– the obligation to pay is provided for certain organizations; they are paid on time – no later than the 28th of each month.

In turn, monthly advance payments can be of two types. This article will discuss the procedure for calculating and paying monthly advance payments.

1. Who pays monthly advance payments for income tax

First, let's determine which organizations are required to calculate and pay monthly advance payments for income tax. Monthly advance payments of income tax are paid by:

Organizations that voluntarily switched to paying advance payments based on the actual profit received. The organization has the right to switch to paying monthly advance payments based on actual profits (Article 286 of the Tax Code of the Russian Federation). There are no income or other criteria for this transition. It should be remembered that you can switch to monthly “advances” only starting from the new tax period. To do this, the taxpayer must notify the tax authority before December 31 of the change in the procedure for calculating advance payments.

Organizations whose revenue exceeded established limits:

a) for newly created organizations, the obligation to pay monthly advance payments arises if The organization's revenue will exceed 5 million rubles. per month or 15 million rubles. for the quarter(Clause 5 of Article 287 of the Tax Code of the Russian Federation). In this case, she must pay the first monthly advance payment only after a full quarter has passed from the date of state registration of the organization (clause 6 of Article 286 of the Tax Code of the Russian Federation);

b) organizations that have over the previous four quarters, sales revenue exceeded an average of 15 million rubles for each quarter, are obliged to switch to paying monthly advance payments (clause 3 of Article 286 of the Tax Code of the Russian Federation).

Important! For this purpose, only income from sales is taken (Article 249 of the Tax Code of the Russian Federation) excluding VAT.

It should be noted that for incorrectly calculated, underpaid or not paid advance payments for income tax, the organization will be held liable, namely:

• the tax authority has the right to forcibly recover from the organization the amounts of monthly advance payments accrued and reflected in the income tax return;
• In case of non-payment or incomplete payment of the advance payment of income tax, the organization may be subject to a fine provided for in Art. 122 of the Tax Code of the Russian Federation, this is 20% of the amount not paid on time. However, one can argue with the fine, because Art. 122 of the Tax Code of the Russian Federation provides for a fine for incorrect calculation of taxes (fees), but there is no talk about advance payments for taxes;
• An organization that fails to pay advance payments on time will be subject to penalties. Penalties are calculated using the formula: amount of tax not paid on time * 1/300 of the refinancing rate * number of days of delay.

2. The procedure for calculating and paying advance payments for income tax

The procedure for calculating advance payments also depends on the principle by which the organization was forced to pay monthly advance payments.

2.1. The procedure for calculating and paying monthly income tax payments for organizations that voluntarily switched to making advance payments based on the actual profit received

The reporting periods for these organizations are one month, two months, three months, and so on until the end of the calendar year (clause 2 of article 285 of the Tax Code of the Russian Federation). In this case, the amount of the advance payment for the reporting period, paid based on the actual profit received, will be calculated as the tax base for the reporting period, calculated on an accrual basis from the beginning of the year to the end of the reporting period, multiplied by the tax rate.

The amount of the advance payment that must be paid to the budget based on the results of the second, third and subsequent reporting periods is calculated as the difference between the amounts of advance payments for the reporting and previous periods (paragraph 8, paragraph 2, article 286, paragraph 5, paragraph 1, art. 287 of the Tax Code of the Russian Federation). Monthly advance payments calculated using the described method must be paid no later than the 28th day of the month following the month based on the results of which the tax is calculated (paragraph 4, clause 1, article 287 of the Tax Code of the Russian Federation).

At the same time, the difference between the amount of the advance payment accrued on an accrual basis from the beginning of the year and the advance payment accrued for the previous reporting period is transferred to the budget on a monthly basis. If there is a loss at the end of the reporting period (one month, two months, etc.), the amount of the advance payment payable to the budget is zero. Calculated monthly advance payments must be reflected in the tax return. The declaration is filled out based on the results of the corresponding reporting (tax) period in the same manner as when paying quarterly advances.

The declaration based on the results of each reporting period is submitted no later than the 28th day of the month following the month based on the results of which advance payments are calculated. The declaration based on the results of the tax period (for the calendar year) is submitted by March 28 of the year following the expired tax period.

2.2 The procedure for calculating and paying monthly income tax payments for organizations whose revenue exceeded the established limits

With this method, monthly advance payments must be calculated taking into account the following features. Monthly advance payments paid in the first quarter of the current tax period will correspond to the monthly advance payment payable in the fourth quarter of the previous tax period (paragraph 3, paragraph 2, article 286 of the Tax Code of the Russian Federation).

The monthly advance payment paid in the second quarter of the current tax period will be equal to one third of the quarterly advance payment calculated based on the results of the first quarter of the current tax period (paragraph 3, paragraph 2, article 286 of the Tax Code of the Russian Federation).

The monthly advance payment paid in the third quarter of the current tax period must be determined using the following formula:

A3 = (AK2 - AK1) / 3,

where A3 is the monthly advance payment due in the third quarter of the current tax period;

AK2 - quarterly advance payment calculated based on the results of the six months of the current tax period;

AK1 is a quarterly advance payment calculated based on the results of the first quarter of the current tax period.

The monthly advance payment paid in the fourth quarter of the current tax period is calculated using the following formula (paragraph 5, paragraph 2, article 286 of the Tax Code of the Russian Federation):

A4 = (AK3 - AK2) / 3,

where A4 is the monthly advance payment due in the fourth quarter of the current tax period;

AK3 - quarterly advance payment calculated based on the results of nine months of the current tax period;

AK2 is a quarterly advance payment calculated based on the results of the six months of the current tax period.

It should be noted that the monthly advance payment payable during each quarter of the current tax period is determined not from the actually received profit, but from the estimated profit, the amount of which is determined based on the results of the previous quarter. However, during the current quarter, the organization may receive less profit than in the previous quarter, or receive a loss. But these circumstances do not exempt the organization from paying monthly advance payments in the current quarter.

In such situations, the amount of monthly advance payments paid in the current quarter (or part thereof) will be recognized as an overpayment for income tax. In turn, the overpayment is subject to offset against upcoming payments for income tax or other taxes, for repayment of arrears and payment of penalties, or is subject to return to your organization in the prescribed manner (Clause 14 of Article 78 of the Tax Code of the Russian Federation).

If the calculated amount of the monthly advance payment turns out to be negative or equal to zero, then monthly advance payments in the corresponding quarter are not paid. Payment of monthly advance payments to the relevant budget must be made no later than the 28th day of each month of the corresponding reporting period. In this case, the tax return must be submitted no later than 28 calendar days from the end of the corresponding reporting period. The declaration for the calendar year is submitted by March 28 of the year following the expired tax period.

Results

Thus, the law provides for two ways to pay monthly advance payments for income tax: voluntary and mandatory. However, the second option for calculating monthly advance payments for income tax is not convenient for organizations whose profit is not constant, or even alternates with a loss, since in this case they may have an overpayment of income tax, the refund of which will take time. It is advisable for such organizations to switch to paying monthly advance payments based on the actual profit received.

Firmmaker, 2012
Svetlana Markina (Mityukhina)
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What is the deadline for paying income tax? This issue is primarily of concern to enterprises on OSNO, since entrepreneurs and companies in special regimes are not among the payers of this tax (clause 1 of Article 246 of the Tax Code of the Russian Federation). To get an accurate answer, it is necessary to take into account for what period the fiscal payment is transferred and in what way the organization pays advances.

Procedure and deadlines for paying income tax - regulatory aspects

In accordance with Art. 285 of the Tax Code of the Russian Federation, the tax period for “profit” is set to a year (calendar), reporting periods are quarter, half-year and 9 months. If taxpayers calculate monthly advance payments from actual profits received, the reporting periods will be months (January, February, March, etc.).

The legislative procedure for determining the amounts of tax and advances is regulated in Art. 286 Tax Code of the Russian Federation. Having studied the provisions of this article, it becomes clear that taxpayers pay quarterly and monthly advances. In this case, enterprises have the right to switch to paying amounts from real profits - this calculation is carried out on an accrual basis, which must first be notified to the Federal Tax Service by December 31 of the previous year.

Additionally, it is possible to pay only quarterly advances (clause 3 of Article 286 of the Tax Code of the Russian Federation). However, only those taxpayers whose income from sales does not exceed 15,000,000 rubles have this right. for the quarter. The calculation is based on average parameters for the past 4 quarters. Below are the exact deadlines for paying income tax for 2018.

Deadline for payment of income tax when transferring quarterly advances

The annual amount is transferred no later than the deadline for submitting a “profit” declaration to the Federal Tax Service (clause 1 of Article 287 of the Tax Code of the Russian Federation). According to paragraph 4 of Art. 289 NK is March 28. Quarterly amounts are transferred no later than the 28th day of the month following the reporting period (clause 3 of Article 289 of the Tax Code of the Russian Federation).

Tax payment deadlines in 2018 for those who do not pay monthly advances:

• For 2017 – 03/28/2018
• For 1 sq. 2018 – 04/28/2018 (Saturday declared a working day due to the postponement of holidays)
• For the first half of 2018 – 07/30/2018
• In 9 months 2018 – 10/29/2018
• For the year 2018 – 03/28/2019

Therefore, the main date is the 28th, which is relevant for reporting on “profit”. Tax payment cannot be made later than the deadline established for filing a declaration/calculation, except if the deadline for payment coincides with a non-working day - then the payment is postponed to the next working day. If the taxpayer violates the legally established deadlines for advance payments, he will have to pay a penalty. In case of late payment of the annual tax, a fine of 20% of the unpaid amount is assessed (clause 1 of Article 122 of the Tax Code of the Russian Federation).

Deadline for payment of income tax when transferring advances by month

When a company pays advances monthly, with subsequent additional payments based on the results of the last quarter, the deadline is set as the 28th for all months of the current reporting period. In this case, such amounts are offset against advances of the reporting period - for monthly amounts, and against the tax of the subsequent period - for quarterly amounts.

Example

Let's assume that a company pays income tax every month in 2018.

In order not to violate regulatory deadlines and transfer funds to the budget on time, the accountant needs to pay the advance for January no later than January 29, for February - February 28, etc. If you need to generate a payment slip for an additional payment for the quarter, the deadline will be the 28th of the billing quarter.

That is, when calculating for 1 sq. 2018 is April 28th, for the half year – July 30th, etc. Dates include weekends. Additional payment at the end of each quarter is made no later than the 28th day of the month after the reporting period. For the year, additional payment is due until March 28 of the following year.

Deadline for paying income tax when transferring advances from real profits

If the company transfers payments from real amounts of profit, the 28th day is also valid for payment, but not of the current month, but of the next one (clause 1 of Article 287 of the Tax Code of the Russian Federation). Thus, enterprises are given a tax head start of one month. For January, payments must be made to the state by February 28th, for February – before March 28th, etc. Payment of amounts for the year is due by March 28 of the following reporting year.

The calculation is a simple formula: the profit received is multiplied by the tax rate corresponding to the budget to which the tax is paid.

However, the presence of reporting periods obliges the calculation of tax advances.

And from this moment on, many people have problems.

Who should pay?

The procedure for calculation and payment, as well as the timing of making advances on income tax to the budget, are regulated by the Tax Code of the Russian Federation (hereinafter referred to as the Code) by Articles 285 - 287.

According to these articles advance payments represent:

This category of taxpayers also includes enterprises that just registered. They are allowed (clause 6 of Article 286 of the Code), until a full quarter has completed from the moment of their registration, to make only quarterly tax payments. Further, such enterprises must analyze your revenue (!):

• if it does not exceed 1 million rubles for a month (excluding excise taxes and taxes) and 3 million for a quarter, then the enterprise can continue to calculate advances quarterly. In this case, it is recommended to notify the tax authority in any form that the company continues to calculate advances quarterly;
• if the revenue exceeds the specified limit, then from the next month the company must switch to monthly calculation of advances. At the same time, he retains the right to quarterly advances if, based on the results of the previous 4 quarters, his revenue does not exceed 15 million rubles on average per quarter.

Deadlines making advances also varies, as do the procedures for calculating them:

• advances paid quarterly are paid to the budget no later than the deadline provided for reporting at the end of the reporting period. Those. no later than the 28th day of the month following the corresponding quarter;
• monthly advances are made at the end of the reporting month within 28 calendar days of the next month.

Preparing payment documents to pay tax advances to the budget, it is important not only to correctly enter the BCC, but also to take into account the following:

• Each budget (federal or regional) issues its own separate payment document for advance payment. From 01/01/2017, 3% tax is paid to the federal budget, 17% to the regional budget;
• The period for which the payment is being made must be indicated, both in the “Purpose of payment” and in the section for codes;
• the payment type is set to “TP”;
• also in the section for codes the date of signing the declaration is indicated;
• The order of payment is indicated as “5”.

Procedure for calculating monthly advances

To calculate monthly tax advances there is two options.

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1st option

Based on the amount of actual profit received.

In this case, the profit itself is determined according to tax accounting data in the generally established manner, as the difference between income and expenses recognized for the month, and taking into account the current tax rate in the corresponding budget.

The reporting period for the purposes of such advance calculation will be a month, 2 months, etc. – until the end of the calendar year. With this in mind calculation algorithm advance payment will be as follows:

1. the advance for January will be equal to the tax calculated on the profit that the company actually received in January;
2. the advance payment for January-February will be equal to the tax, which is calculated based on the profit received in January-February, but reduced by the advance calculated for January;
3. the advance payment for January-March will be considered as a tax on the profit that the enterprise actually received based on the results of the entire period “January-March”. In this case, the tax calculated for this period must be reduced by advances paid for January and February.

And so on until the end of the year, i.e. till December.

On example this algorithm will look like this:

• profit for January - 10 thousand rubles;
• profit for February - 15 thousand rubles;
• profit for March - 17 thousand rubles;
• The aggregate tax rate is 20%.

ADVANCE FOR JANUARY = 10,000 x 20% = 2,000 rubles.

ADVANCE FOR FEBRUARY = (10000 + 15000) x 20% - 2000 = 3,000 rubles.

Advance FOR MARCH = (10 thousand + 15 thousand + 17 thousand) x 20% - 2 thousand - 3 thousand = 3,400 rubles.

2nd option

This is an advance payment in equal monthly payments. In this case, the profit indicator obtained according to the data of the previous period is of great importance.

Calculation algorithm advance payment in this way will be as follows:

1. for the first quarter of the current year, the monthly advance amount is taken equal to the amount of the advance paid for the last quarter of the previous year;
2. for the second quarter, the monthly advance is 1/3 of the amount of the advance, which was calculated based on the results of the 1st quarter;
3. for the third quarter, the advance for monthly payment is also 1/3 of the advance, which is calculated as the difference between the advance for 6 months and the advance calculated according to the data of the 1st quarter. Do not forget that all advances are calculated on an accrual basis;
4. for the last quarter of the year, the monthly advance amount is 1/3 of the difference between the advance for 6 months and the advance for 9 months.

On example this calculation will look like this:

• profit based on the results of 9 months of last year amounted to 210 thousand rubles, and based on the results of 6 months of the same year - 190 thousand rubles;
• according to the data of the 1st quarter of this year, profit is 150 thousand rubles;
• based on the results of the 2nd quarter, a profit of 240 thousand rubles was received;
• according to the results of the 3rd quarter, the profit is 180 thousand rubles.

Advance 1st quarter. = (210,000 – 190,000) x 20% = 4,000 rubles – payable in the first quarter.

Monthly = 4,000 / 3 months = 1333.33 rubles.

Advance 2nd quarter. = 150,000 x 20% = 30,000 rubles.

Monthly advance = 30 thousand: 3 months. = 10,000 rubles.

Advance 3rd quarter. = (150 thousand + 240 thousand) x 20% - 30 thousand = 48 thousand rubles.

Monthly advance = 48 thousand: 3 months = 16,000 rubles.

Monthly advance 4th quarter. = ((150000 + 240000 + 180000) x 20% - 48000 - 30000): 3 = 12,000 rubles.

Calculation of quarterly payments

The advance payment, which is paid quarterly, is calculated according to a simple formula:

Quarterly advance = Advance for the reporting period – Advance for the previous reporting period.

On example The calculation using this formula will be as follows:

• in the first quarter the profit amounted to 130 thousand rubles;
• in the second quarter its value was 70 thousand rubles;
• in the third quarter, 90 thousand rubles of profit were received;
• in the fourth – 155 thousand rubles.

Advance in the 1st quarter. = 130,000 x 20% = 26,000 rubles.

Advance VO 2nd KV. = (130,000 + 70,000) x 20% - 26,000 = 14,000 rubles.

Advance in the 3rd quarter. = (130 thousand + 70 thousand + 90 thousand) x 20% - 26 thousand - 14 thousand = 18 thousand rubles.

Advance in the 4th quarter. = (130 t. + 70 t. + 90 t. + 155 t.) x 20% - 26 t. - 14 t. - 18 t. = 31 thousand rubles.

When calculating advance payments for each quarter, do not forget that the reporting period for such calculations is assumed to be equal to the cumulative totals, i.e. for the quarter, and then for six months, for 9 and 12 months, respectively.

The amount of the advance payment for income tax in 2017 can be reduced by the amount of the trade tax (clause 10 of Article 286 of the Tax Code of the Russian Federation). This benefit is provided for subjects of a special economic zone (Moscow, St. Petersburg, Sevastopol).

Determination of the tax base for calculating tax advances

The calculation will be the same for all calculation options (for both monthly advances and quarterly advances). The only thing is that in one case the profit will be calculated based on the month with increasing totals, and in the other case - according to the quarterly data and also with increasing totals.

It is considered like this:

• sales revenue received in the reporting period is reduced by expenses related to the same reporting period. It turns out that if the amount of revenue exceeds the profit from sales. If expenses exceed, a loss is formed, which is not a tax base. That is, the tax base in this case will be “0”;
• Next, the total for non-operating operations is calculated in the form of the difference between non-operating income and expenses. Excess of income - profit, excess of expenses - loss;
• then the profit on non-operating transactions is added to (or the loss is subtracted). If this loss exceeds the amount of the main profit, then the overall activity has suffered a loss. This means that there is no basis for calculating taxes, i.e. it is recognized as equal to “0”.

If, as a result of all these calculations, a profit is received, then it serves as the basis for subsequent calculation of advances:

Income tax = Profit at the end of the reporting period x Tax rate.

It is this formula that is used to calculate advances for both the month and the quarter.

It is worth noting that when determining the amount of the tax base, the loss that is subject to transfer is excluded from it.

Reflection in the declaration

The declaration is prepared in the form approved by the Federal Tax Service of the Russian Federation in order No. ММВ-7-3/600@ dated November 26, 2014. This order sets out in great detail the procedure for reflecting advances.

It's only worth it further clarify, What:

1. advances are reflected on sheet 02;
2. lines of this sheet No. 210-230 reflect advances for past reporting periods, i.e.:
   • for those who pay advances every month evenly, for the 1st quarter in line 210 the indicator for the last quarter of the past year is entered from line 320 of the previous report; for the half-year - the indicator is entered in the form of the sum of lines 180 and 290 from the report for the 1st quarter of the current year; for 9 months - the sum of lines 180 and 290 for the six months of the same year, etc.;
   • for those who pay only quarterly advances, a dash is placed in line 210 for the 1st quarter; for the six months - the indicator is set to line 180 from the declaration for the first quarter; based on the results of 9 months - line 180 data taken from the six-month report, etc.;
   • for those who make monthly payments based on profit, a dash is entered in line No. 210 for the month of January, and then the monthly indicator of line 180 for the past month is entered;
3. line No. 290 reflects the advance indicator, which is calculated as the difference between the indicators of line 180 for the current period and the indicator of the same line 180 for the declaration for the previous period. For lines No. 300-310, the calculation is carried out similarly to this, but only on the basis of the data reflected in lines 190 and 200, respectively. These lines (290-310) are filled in only by those enterprises that consider equal advances in the form of 1/3 of the profits of previous periods;
4. lines No. 290-310 are not filled in when preparing the Annual Report; organizations that pay quarterly advances or monthly taking into account the amount of profit actually received;
5. for those who make quarterly advances, lines No. 270-271 are filled in. According to them, the indicators are calculated as the difference between the lines (190 and 220) and (200 and 230), respectively.

Penalty for late payment

For the fact that the deadline for paying advances is violated, the punishment is provided for in Article 75 of the Code in the form. They begin to accrue the day after the end of the period intended for payment of advances. That is, from the 29th (unless the 28th falls on a weekend or holiday). Moreover, penalties are charged for each calendar day of violation of the deadline.

The penalty is calculated as the product of 1/300 of the refinancing rate, which is in effect at the time of calculation, and the amount of tax not paid into the budget on time.

Penalties are paid separately from the advance tax payment in a payment document. In this case, the penalty is calculated separately for the advance payment, which is paid to the regional budget and separately for the federal budget.

In case of overpayment

If the advance was overpaid due to arithmetic errors and other reasons, then it can be offset against upcoming advance payments for the following periods.

The tax authorities themselves say that there is no need to fill out an application for these overpayments, since they will offset it automatically. However, it is safer to clarify this point with your tax office. In addition, before recognizing an overpayment, a reconciliation with the budget should be performed.

If there is such an overpayment, the next advance payment is made taking it into account, i.e. reduced by the amount of the overpayment.

The rules and procedure for calculating advance payments for income tax in 1C are set out in the following video lesson:

Even though income tax is an “annual” tax, companies are required to make quarterly and sometimes monthly advance payments. Let's figure out what the options are.

Advances on profits and tax: what is the point?

Throughout the entire calendar year, enterprises subject to the general taxation system (if they are not state-funded concert, library, museum or theater budget organizations) pay income tax - in installments, in the form of so-called advance payments.

The tax itself is calculated and sent to the budget at the end of the year, taking into account the advances on profits already transferred.

Such a payment system, on the one hand, distributes the tax burden and budget revenues for the entire year, on the other hand, it can negatively affect the activities of the enterprise, since part of the advances is calculated on the basis of “past” data and does not always correspond to the current situation. For this reason, the Tax Code of the Russian Federation contains three possible calculation options.

Advance payments for income tax: 3 options

In general, legal entities transfer tax payments to the budget quarterly, based on revenue received and expenses incurred, plus monthly deductions are made, calculated on the basis of the previous quarter. This is inconvenient for seasonal revenue.

The Tax Code provides for a second option, which you can switch to voluntarily. With this choice, the company makes advance payments monthly based on real profitability indicators.

The third option can only be used by taxpayers whose average quarterly revenue did not exceed the limit established by law (and organizations from the list of clause 3 of Article 286 of the Tax Code of the Russian Federation). In this case, the enterprise sends income tax payments to the budget only once a quarter based on actually recorded revenues and expenses.

Limits on advances on profits in 2017

The maximum revenue at which an organization can forget about monthly advances for income tax, that is, the limit in 2017 is 15 million rubles. for the quarter.

The indicator is calculated as an average over the past four quarters. In this case, exactly 4 consecutive quarters are taken into account, no matter whether they belong to the same calendar year or not.

How to calculate advance payments for income tax

If the tax is paid monthly or quarterly based on the actual financial result, advance deductions are easy to calculate:

[Financial result for the reporting period] * [Rate] – [Advances paid]

Calculation of advance payments for income tax - example

For simplicity of calculations, we will assume that there are no losses in the activities of Alta LLC. The financial result for the 1st quarter amounted to 595,000 rubles, during this period 119,000 rubles were sent to the budget for income tax.

Then in the next three months of the 2nd quarter:

Monthly advance payments = 119,000 rub. / 3 = 39,667 rub. (per month)

The actual financial result for 6 months was received in the amount of RUB 1,395,000. Tax based on the results of the 2nd quarter. 2017:

Quarterly advance payment = 1,395,000 rub. *20% – 119,000 rub. – 39,667 rub. *3 months = 40,999 rub.

The deadline for paying income tax depends primarily on the results of the period for which it is calculated. The payment deadline is also affected by the organization’s calculation of advance payments. Let’s figure out who needs to transfer taxes to the budget and within what time frame.

Deadline for paying income tax: annual, quarterly, monthly

The procedure for paying income tax is regulated by Art. 287 of the Tax Code of the Russian Federation, which also defines the terms for transferring to the budget the tax calculated at the end of the year and advance payments calculated within it.

The annual income tax is paid no later than the deadline established for filing tax returns for the year, that is, no later than March 28 of the year following the year for which the tax was calculated (clause 1 of Article 287, clause 4 of Article 289 of the Tax Code of the Russian Federation) .

The deadline for paying income tax at the end of reporting periods depends on how the organization calculates advance payments.

So, if the reporting period for an organization is the first quarter, half a year and 9 months and the organization does not pay monthly advance payments, the deadlines for paying the quarterly advance will be as follows (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation):

• April 28;
• July 28th;
• 28 of October.

If, in addition to the quarterly advance, the company pays monthly payments, they are transferred no later than the 28th day of each month of the corresponding reporting period.

In this case, paid monthly advances are counted towards the quarterly advance, and quarterly advances - towards the tax for the year (Clause 1, Article 287 of the Tax Code of the Russian Federation).

Those organizations that pay advances on actual profits transfer them no later than the 28th day of the month following the one based on the results of which the tax was calculated (clause 1 of Article 287 of the Tax Code of the Russian Federation).

In all cases, the 28th is the regulatory deadline. If this date falls on a weekend or non-working holiday, then the payment deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Read about the consequences of non-payment of advance payments in the material “The only consequence of non-payment of advances on profits is penalties” .

How is income tax paid in 2019 (timing)

For 2019, the specific deadlines for paying income tax, taking into account the above rules, are as follows:

Payment of income tax (postings)

In the accounting of organizations that do not apply PBU 18/02 (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n), the accrual of income tax is reflected by the posting: Dt 99 Kt 68.

For information about who may not apply PBU 18/02, read the article “PBU 18/02 - who should apply and who should not?” .

If an organization uses PBU 18/02, the amount of tax payable is displayed as a credit balance on account 68 using additional entries reflecting permanent and deferred tax assets and liabilities. Moreover, with the score 68 it turns out that not only the score 99 corresponds, but also the scores 09 and 77.

Read more about the wiring used in this case in the material “Accounting for income tax calculations” .

The final result of accruals payable in the analytics on account 68 is broken down by budget.

Payment of income tax will be reflected by posting Dt 68 Kt 51, also taking into account budget analytics.

Results

The frequency of payment of income tax for an organization can be monthly or quarterly, but in any case, the deadline for payment is set as the 28th day of the month following, respectively, the next month or quarter. The exception is the payment of tax on an annual basis: it must be completed no later than March 28 of the following year. The payment deadline is subject to the rule of being postponed to a later date if it coincides with a weekend.