Declaration according to the Unified Tax Code - filling out according to all the rules. Tax return for the unified agricultural tax Tax return for the Unified Tax Code for the year

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The Unified Agricultural Tax declaration is submitted once - at the end of the year by March 31. It is rented out to individual entrepreneurs and LLCs who have chosen this special mode. The declaration form is established by Order of the Federal Tax Service of Russia No. MMV-7-3/384@ dated July 28, 2014. View and download the Unified Agricultural Tax declaration form.

The basic rules for filling out the following should be remembered:

We fill it out either by hand or on the computer - then print it out;
Acceptable ink colors are black, purple, blue;
You cannot print the form on both sides of the sheet and staple the sheets of the document;
Correction of errors is not permitted;
Place dashes in empty cells;
We write text data in large block letters;
Cost indicators are stated in whole rubles;
All pages are numbered - 001, 002 and so on.

These requirements are, in principle, standard, so let’s move on to filling out the form. The Unified Agricultural Tax declaration form itself consists of:

Title;
Section 1 – it states the amount of tax to be paid to the budget, that is, the results of the entire calculation;
Section 2 – the tax calculation itself is shown here;
Section 2.1 – reflects the amounts of losses from previous years not included in the financial results and losses taken to reduce the tax base for the reporting year;
Section 3 – information on the receipt and intended use of funds is reflected, if any in the reporting year.

Filling out a declaration under the Unified Agricultural Tax - step-by-step instructions

Below we will go through the 5 steps of filling out the Unified Agricultural Tax declaration and give examples of filling out each sheet.

Step 1 - Filling out the title page

If you have already filled out some kind of declaration or read, for example, an article about filling out a declaration for the simplified tax system-Income, then putting the data on the title page will not be difficult for you. Everything is very simple here, you just need to enter:

Individual entrepreneurs provide an INN, and legal entities also indicate a checkpoint;
The page number on the title page will be 001, on the following sheets - 002, etc.;
Initially we indicate the correction number as “0-”, if you then submit an updated declaration - enter “1-”, if you will correct it again - “2-”, etc.;
Code tax period– set 34 (corresponds to the year, see the remaining codes in Appendix 1 to the approving order of the Federal Tax Service);
Then we enter the reporting year (for example, if we are drawing up a document based on the results of 2016, then we put “2016”), our tax code and the code for the place of presentation (for individual entrepreneurs it will be “120” - at the place of residence, for ordinary legal entities “214” - at location, see the remaining codes in Appendix No. 2, all in addition to the above-mentioned order of the Federal Tax Service);
Then the individual entrepreneur indicates the full name line by line, the legal entity - the full name;
We enter the OKVED code;
If necessary, enter the reorganization/liquidation form code, as well as the corresponding INN/KPP of the reorganized legal entity;
We indicate the phone number for contacts;
We indicate the number of pages (how many are there in total in your declaration) and the number of pages of applications (if there are any applications).

An example of filling out a title page looks like this:

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So, the Unified Agricultural Tax declaration is ready, we put the dates, signature and seal - and it can be submitted to the tax office. You can submit a declaration under the Unified Agricultural Tax, like others, in three ways: in paper format (in person / through a representative), by mail with a list of attachments, or electronically. Individual entrepreneurs submit the document at their place of residence, legal entities - at their location.

Thank you for your attention. You may also be interested in KUDIR for Unified Agricultural Tax.

Zero declaration of Unified Agricultural Tax

Good day! Today I am writing an article on what is called the topic of the day, namely about zero tax declaration of the Unified Agricultural Tax when no activity was carried out.

On the topic of the day, since literally in a week the change ends tax reporting according to the Unified Agricultural Tax for individual entrepreneurs.

Naturally, I started with the Internet and rummaged through 50 articles that the search engines Yandex and Google gave me.

And oh God, well, there is so much garbage and misinformation on the vastness of the World Wide Web. In one I actually read ATTENTION: advice from a lawyer who argued that the zero declaration of the Unified Agricultural Tax does not exist and you need to report according to the OSNO. Just a madhouse!

So, a zero unified agricultural tax declaration exists and is a regular unified agricultural tax declaration, but with zero values - since no activity was carried out.

Deadlines for submitting zero reporting to the Unified Agricultural Tax

Submission of reports in the form of a zero declaration of the Unified Agricultural Tax takes place within the following deadlines:

Deadline for submitting the zero declaration of the Unified Agricultural Tax for organizations– before March 31 of the year following the reporting year, that is, for 2016, organizations must submit zero declarations of the Unified Agricultural Tax by March 31, 2017;
Deadline for submitting the zero declaration of the Unified Agricultural Tax for entrepreneurs- by April 30 of the year following the reporting year, that is, for 2016, individual entrepreneurs submit a zero declaration by April 30, 2017.

Declaration of Unified Agricultural Tax for 2016

In 2016, the form of the Unified Agricultural Tax declaration itself changed and the new declaration came into force on March 12, 2016.

Sample of filling out the zero declaration of the Unified Agricultural Tax

No matter how much I scoured the Internet, I still couldn’t find a sample for filling out a zero Unified Agricultural Tax declaration.

The most interesting thing is that even on official websites and authoritative resources this information is simply not available.

Only in one place did I come across one line that the zero declaration of the Unified Agricultural Tax is filled in with zeros. That's how you want it, understand it.

So I had to do a sample of filling out the zero declaration of the Unified Agricultural Tax on my own.

The Unified Agricultural Tax declaration itself consists of 4 sheets, but if no activity was carried out, then only 3 need to be filled out.

I will also describe in detail how to correctly fill out the Unified Agricultural Tax declaration in the video.

If you still have questions, ask them in my VK group “Business Secrets for a Newbie” or in the comments to the article.

Tax return for an individual entrepreneur using a simplified taxation system - download free templates and samples in Word, Excel and PDF

What is the IP Declaration of the simplified tax system and why is it needed?

Declaration of an individual entrepreneur using the simplified tax system (USN) is a tax return form used for reporting by individual entrepreneurs using a simplified taxation system. The document reflects data on the income received by individual entrepreneurs for the year and is submitted to the tax authorities by April 30 of the year following the reporting year. If an individual entrepreneur has not operated for a year, he must submit a so-called “zero declaration”.

What are the requirements for an individual entrepreneur’s declaration on the simplified tax system?

The tax return form according to the simplified tax system according to the “Income” form has 6 parts. For rent in tax office title page, as well as sections 1.1 and 2.1.1. Those who pay the trade tax pass section 2.1.2, recipients of charitable assistance and other financing - section 3. Individual entrepreneurs who use the simplified tax system “Income minus expenses” format must fill out sections 1.2 and 2.2 of the declaration.

When filling out the declaration you must:

enter all amounts in rubles with mathematical rounding;
indicate advance payments in the accrual amount;
indicate insurance premiums according to the actual amount of payments made;
put dashes in all unfilled cells;
enter numbers of all pages;
put dates and signatures on all pages, on the first page - a stamp (if available);
fasten the pages of the document with a paper clip, but do not stitch or use a stapler.

The declaration is submitted to the tax authorities in person or by Russian Post, electronically.

How to fill out a tax return for an individual entrepreneur using the simplified tax system?

Title page. The taxpayer’s INN, page number “001”, serial number for submitting the declaration, tax period (“34” when filing a return for the year, “50” when closing an individual entrepreneur), the year for which the declaration is submitted, tax office code, place of registration ( “120”), full name of the entrepreneur, OKVED code, contact phone number, number of pages in the declaration and application. If necessary, fill in the details of the representative of the individual entrepreneur who submits the declaration. All remaining empty cells, except for fields filled in by representatives of the tax office, are filled in with dashes.
Section 1.1. The taxpayer’s INN, page number “002”, OKTMO code (line 110, if the code changed during the reporting period, line 030, 060, 090 are filled in with the corresponding data), data on the trade fee (if any).

Online magazine for accountants

Filling out a zero declaration under the simplified tax system in 2018: features and samples

In this article we tell you what a zero declaration of the simplified tax system is in 2018 and how to fill it out taking into account the current rules. And also, what are the features of filling out this report for individual entrepreneurs, including without employees.

No one has canceled the obligation to submit a zero declaration

In Russia great amount limited liability companies and entrepreneurs operate under a simplified special tax regime. But sometimes it happens that there was no activity for a long time and/or there was no income at all in 2017.

An important nuance: if funds did pass through the simplified person’s accounts in banks or through a cash register, then it will not be possible to get away with a zero declaration of the simplified tax system. You need to submit a regular report with calculated indicators.

What to choose: simplified taxation system or EUD declaration?

Based on clause 2 of Art. 80 of the Tax Code of the Russian Federation, every simplifier who did not conduct business formally has a choice:

1. Submit a zero declaration of the simplified tax system in 2018.

2. Submit a single simplified declaration (approved by order of the Ministry of Finance dated July 10, 2007 No. 62n):

However, in the second case, you need to do it before January 20 of the year that follows the reporting year. Therefore, in terms of deadlines for the simplified tax system, it is more profitable to submit a zero declaration on the “native” form, which was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99:

Let us remind you of the deadlines for submitting a zero report under the simplified tax system. They are exactly the same as a regular declaration with calculated indicators for 2017. Namely:

for individual entrepreneurs - no later than May 3, 2018 inclusive (postponement from April 30);
for LLC – no later than April 2, 2018 inclusive (postponement from March 31).

Composition of a zero declaration

In 2018, filling out a zero declaration of the simplified tax system for 2017 implies the inclusion of the following parts (depending on the initially selected tax object):

Section 1.1 (tax/advance on it to be paid or reduced)

Section 2.1.1 (tax calculation)

Section 1.2 – tax (advance payment) payable and minimum tax payable/reduced

Section 2.2 – calculation of tax, including the minimum payment for it

How to fill out a zero report according to the simplified tax system

There are no special provisions for filling out a zero declaration under the simplified tax system. But some features are:

put dashes in all cells with cost indicators;
do not forget to indicate the tax rate for the simplified tax system: it is 6 percent (for the object “Income”) and 15 percent “Income minus Expenses”;
Provide OKTMO inspection of the Federal Tax Service of Russia at the location of the LLC (place of residence of the individual entrepreneur).

When filling out a zero declaration under the simplified tax system using software When printing it on a printer, it is permissible to have no frames for familiar places and no dashes for empty cells (clause 2.4 General requirements to the procedure for filling out the simplified taxation system declaration).

Also note that all text data is written in CAPITAL letters and symbols.

In general, filling out a zero declaration under the simplified tax system for individual entrepreneurs in 2018 coincides with how LLCs do it.

If at least 1 person worked for an individual entrepreneur in 2017, then the declaration must be filled out according to the same rules as for organizations. If a simplified individual entrepreneur did not hire anyone in 2017, then in line 102 “Taxpayer Identification” of Section 2.1.1, the code “2” is needed, which symbolizes the tax inspectorate about an individual entrepreneur without staff;

Filling examples

And here is the zero declaration for an LLC on the simplified tax system in 2018 for the object “Income” and “Income minus Expenses”, respectively:

Declaration of the Unified Agricultural Tax in 2017

In order to normalize the activities of agricultural entrepreneurs at the legislative level, the Unified Agricultural Tax, abbreviated as Unified Agricultural Tax, was developed. It sets tax rates for various products related to rural activities - crop production, livestock farming, fish farming and the production of other food resources.

Deadlines

Based on the Tax Code, the reporting period of the Unified Agricultural Tax is six months, and the payment period is year. The declaration is submitted annually, until the first of April, and must contain a report for the previous calendar year; accordingly, in 2017 the document must be submitted before March 31 inclusive.

Due to this time frame, entrepreneurs do not have to draw up the same document twice. If the payer is going to end his activity, then he must first submit a notice of termination of activity to the tax service and only then submit a declaration (do this no later than the 26th of the previous month).

As mentioned above, tax payment occurs at the end of the year and half of the year. However, it is divided into two payments: advance and closing.

Advance payment must be paid no later than 25 calendar days after the semester closes. It counts as part of your tax payment for the entire year.
Closing payment paid until April 1 of the following year.

Thus, in 2017, the advance period for entrepreneurs must be closed until July 25, 2017, and the closing part of the tax must be paid until March 31, 2018 inclusive.

Submission methods

As with any other tax documents, there is three ways submit the Unified Agricultural Tax declaration to the tax service:

Of course, another option is to contact special organizations that will help you correctly draw up all the documentation and send it in your name to the tax authorities.

How to fill out

This document consists of four parts: a title page and three sections, in each of which you must indicate your information.

Title page

The “Adjustment number” column is needed to indicate how many times the document was submitted incorrectly and was not accepted. If you are submitting it for the first time this year, then the number 0 should appear. Further edits are indicated by serial numbers.

The “Tax code” column has four options for filling:

code 34 in the case when the document is provided for the entire year;
code 50 should be set if you want to indicate the termination of activities or reorganization of the enterprise;
the number 95 is entered in the column if, after submitting the application, the payer switches to another taxation regime;
code 96 is used in case of termination of the use of unified agricultural tax.

This is followed by the code column for the place where the document is provided:

If you are individual entrepreneur and submit a declaration at your place of residence, then enter code 120.
For the largest organizations submitting documents to the Federal Tax Service, code 213 is provided.
Code 214 is used if an organization that is not one of the largest submits papers at the place of residence.

Next, indicate the last name, first name, patronymic or name of the organization, write OKVED and telephone number.

In the “Number of pages” column, put the number 4 - it will remain unchanged, since even those pages that contain only dashes are counted. If you attach any documents to the declaration, you must indicate their number.

The last thing is the signature. If it belongs to the hand of the head of the company or the entrepreneur himself, then the number 1 is placed next to it. If the signature is from an authorized person, you need to put the number 2. If the declaration is submitted on behalf of an organization, then you must also indicate the full name of its head or representative, also documented indicating his powers.

Section 1

Line code 001 is OKTMO code. If the payer changed his place of residence, then the same number must be indicated in line 003 - in a different situation, a dash is placed there. Line code 002 contains the amount of the advance payment under the Unified Agricultural Tax.

If the advance payment for six months is less than the required actual payment, line 004 indicates the amount of the additional payment.

If the advance payment turns out to be more than the actual payment, then line 005 indicates the difference, which goes over to the next year.

The first section is completely filled out, indicating the date the information was entered.

Section 2

This section is divided into subsections designated as 2 and 2.1. Below is a sample of filling out Section 2.

In line 010 you need to indicate the income of the enterprise or entrepreneur according to the Unified Agricultural Tax, and in line 020 - expenses including taxation.

If the difference between income and expenses is positive, then it is indicated by line code 030. If the value is negative, then 0 is entered in the column.

If the tax base under the Unified Agricultural Tax is reduced by an amount equal to the amount of loss in previous years, then the amount by which the decrease occurred is indicated in line 040.

In the column with code 045 you need to put 6% or another rate, individual for some regions of Russia.

The amount of the unified agricultural tax, which is equal to the product of the tax base minus the amount of losses in previous years, as well as the tax rate, must be indicated in line 050.

The second section is also filled out with the full date.

Section 2.1

Lines 020 to 110 indicate the amount of losses from previous years, and line 110 indicates the total amount for the entire period. If expenses for the entire year exceed income, then line 120 should indicate the amount of the difference.

Line 130 indicates the amount of losses that appeared at the beginning of the next period. Losses in the slice are written on lines 140 to 230.

Section 3

First of all, in this section you need to indicate a code that will indicate the type of target receipt. There are two of them:

for grants - 010;
for other target funds - 500.

In addition, there are other codes that are used in special cases when applying from entrepreneurs or various organizations. They are selected individually for each situation.

In column number 2 you must indicate the time of receipt of money. In paragraph 5 - the period during which they are used. Column 3 is needed to indicate the amount of target money. In the sixth line you need to write the amount of unused funds, and in the fourth line - the amount used for their intended purpose. fixed time. In column 7 you need to indicate how much money was used for other purposes within the established period.

Sample filling

For the convenience of drawing up the form and a complete understanding of how it should be done, below is a sample of filling out the Unified Agricultural Tax declaration.

Now you have everything you need to file your agricultural tax return correctly and quickly. It should be remembered that if it becomes necessary to make changes, this must be done before the deadline.

Additional information on the Unified Agricultural Tax can be found in this video.

The article was written based on materials from the sites: ideiforbiz.ru, biz911.net, kub-24.ru, buhguru.com, znaybiz.ru.

Tax return according to the unified agricultural tax 2015 approved by order of the Federal Tax Service and is used by merchants using the Unified Agricultural Tax for reporting. Its composition and filling rules will be discussed in our article.

Composition of the Unified Agricultural Tax declaration for 2015

Agricultural producers are required to annually report to tax authorities information on the amount of the unified agricultural tax, calculated on the basis of income received and expenses incurred. This information must be provided in the form of a special document called tax return for the unified agricultural tax.

Important! The Federal Tax Service of Russia approved the declaration form for the Unified Agricultural Tax by its order dated July 28, 2014 No. ММВ-7-3/384 (as amended on February 1, 2016).

Declaration on the single agricultural tax 2015 year is a 4-page template for filling out the necessary data.

The agricultural declaration (AD) includes a title page and 3 sections.

The CD title page is familiar to any taxpayer, since almost all “title pages” of tax returns are constructed in a similar way. Information is entered by the taxpayer into 4 main blocks:

block 1 - detailed information about the taxpayer (his name, TIN, KPP, OKVED, contact information);
block 2 - clarification of reporting indicators (period code, reporting year, adjustment number, etc.);
block 3 - information about affiliation with a tax authority (codes of tax inspectorates to which the SD is submitted and at the place of registration of the taxpayer);
block 4 - confirmation of the accuracy and completeness of the information specified in the BD (full name of the manager or other authorized person, including details of the document confirming his authority) and the date of signing of the BD.

We will consider the detailed procedure for filling out sections of the CD in the next section.

Study the algorithms for preparing tax returns using the materials posted on our website:

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Section 1 of the SD is called “The amount of the single agricultural tax payable to the budget, according to the taxpayer” and is intended to display information:

about OKTMO (identifier of the municipal territory);
the amount of the advance payment for agricultural tax made by the taxpayer;
the amount of tax at the end of the year;
the amount of tax to be reduced (if the tax advance paid exceeded the calculated tax).

All cost indicators in SD are recorded in full rubles using next principle for fractional results:

if during the calculation the tax amount turns out to be fractional (for example, 15,600 rubles 68 kopecks), rounding is 68 kopecks. produced up to 1 rub. and 15,601 rubles must be recorded in the SD;
indicator value less than 50 kopecks. discarded.

This algorithm is used for all DM indicators.

Section 2 of the agricultural declaration contains 5 lines and helps to calculate the tax base under the Unified Agricultural Tax as the difference between income received and expenses incurred. Information on income and expenses is taken from the book of income and expenses kept by merchants taking into account the requirements of the Tax Code of the Russian Federation.

This section contains 1 additional subsection, filled out by taxpayers if losses occurred in previous periods of application of the Unified Agricultural Tax. The amount of loss is taken into account when calculating agricultural tax.

In addition to information about income, expenses, their difference and “unprofitable” amounts accepted for calculation, the 2nd section contains an indication of the tax rate and the final amount of the Unified Agricultural Tax.

Section 3 of the SD “Report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, targeted financing” is filled out only when the payer receives these targeted funds.

Where to download the Unified Agricultural Tax form for free and see a sample of filling it out

If a businessman forgot to fill out a declaration for 2015 and urgently needs to report to the tax authorities, this will help him Unified Agricultural Tax declaration form 2015 of the year. You can download it for free on the official website of the Federal Tax Service.

Filled tax return form for Unified Agricultural Tax for 2015 the year can be transferred to the tax authorities different ways. Eg:

by mail or in person (in the form of a paper copy of the agricultural declaration);
via telecommunication channels (in the form of an electronic document confirmed by a digital signature);
by other means (Appendix 4 to the procedure for filling out the agricultural tax declaration posted on the official website of the Federal Tax Service).

Tax return of the Unified Agricultural Tax 2015 did not fundamentally change in 2016. The amendments introduced by order of the Federal Tax Service of Russia dated February 1, 2016 No. ММВ-7-3/51@ are of a technical nature.

Declaration of Unified Agricultural Tax - 2016 will allow agricultural producers who intend to stop farming this year to report. To date tax return according to the unified agricultural tax the structure and order of filling is identical to those we discussed in the previous sections.

We will show an example of filling out an agricultural tax declaration.

Example

Zagotovitel LLC is engaged in growing grain crops and selling grain. It has been using the Unified Agricultural Tax since 2014. There were no losses for the past periods, no targeted funds were received.

According to the book of income and expenses for 2015, the following initial data are available for calculating agricultural tax:

the amount of income received is RUB 6,500,000. (reflected on line 010 of section 2);
taken into account in accordance with Art. 346.5 of the Tax Code of the Russian Federation expenses - 5,100,000 rubles. (indicate in line 020 of section 2).

tax base (line 030) - RUB 1,400,000. (6,500,000 - 5,100,000);
tax rate (line 045) - in in this case 6%;
annual amount of agricultural tax (line 050) - 84,000 rubles. (1,400,000 × 6/100).

The declaration lines dedicated to the received loss are not filled in, since the company did not receive a loss.

Important!In accordance with clause 2.4 of the procedure for filling out the CD, in empty cells it is necessary to put dashes, which are a straight line drawn in the middle of the familiarity along the entire length of the field.

Section 3 on receiving targeted funds is not completed, since the company did not receive these funds during the tax period.

The amount of calculated agricultural tax is taken into account when calculating the amount of tax payable (line 004 of section 1) or reduction (line 005 of section 1) taking into account the advance payment already paid at the end of the half-year (line 002 of section 1).

Results

The Unified Agricultural Tax declaration allows merchants to report to the tax authorities on the agricultural tax payable. Its value depends on the amount of expenses received and the expenses accepted for calculation, received in previous periods of losses and the tax rate.

Based on the Tax Code, the reporting period of the Unified Agricultural Tax is six months, and the payment period is year. The declaration is submitted annually, until the first of April, and must contain a report for the previous calendar year; accordingly, in 2019 the document must be submitted by March 31 inclusive.

As mentioned above, tax payment occurs at the end of the year and half of the year. However, it is divided into two payments: advance and closing.

Advance payment must be paid no later than 25 calendar days after the semester closes. It counts as part of your tax payment for the entire year.
Closing payment paid until April 1 of the following year.

Thus, in 2019, the advance period for entrepreneurs must be closed until July 25, 2019, and the closing part of the tax must be paid until March 31, 2020 inclusive.

If the payer of the Unified Agricultural Tax is an organization, then its representative must submit a declaration at its location. Individual entrepreneurs submit the document at their place of residence.

As with any other tax documents, there is three ways submit the Unified Agricultural Tax declaration to the tax service:

Of course, another option is to contact special organizations that will help you correctly draw up all the documentation and send it in your name to the tax authorities.

How to fill out

This document consists of four parts: a title page and three sections, in each of which you must indicate your information.

Title page

The “Tax code” column has four options for filling:

code 34 in the case when the document is provided for the entire year;
code 50 should be set if you want to indicate the termination of activities or reorganization of the enterprise;
the number 95 is entered in the column if, after submitting the application, the payer switches to another taxation regime;
code 96 is used in case of termination of the use of unified agricultural tax.

This is followed by the code column for the place where the document is provided:

If you are an individual entrepreneur and submit a declaration at your place of residence, then enter code 120.
For the largest organizations submitting documents to the Federal Tax Service, code 213 is provided.
Code 214 is used if an organization that is not one of the largest submits papers at the place of residence.

Next, indicate the surname, first name, patronymic, or OKVED and telephone number.

Section 1

Line code 001 is the code . If the payer changed his place of residence, then the same number must be indicated in line 003 - in a different situation, a dash is placed there. Line code 002 contains the amount of the advance payment under the Unified Agricultural Tax.

If the advance payment for six months is less than the required actual payment, line 004 indicates the amount of the additional payment.

If the advance payment turns out to be more than the actual payment, then line 005 indicates the difference, which goes over to the next year.

The first section is completely filled out, indicating the date the information was entered.

Section 2

This section is divided into subsections designated as 2 and 2.1. Below is a sample of filling out Section 2.

In line 010 you need to indicate the income of the enterprise or entrepreneur according to the Unified Agricultural Tax, and in line 020 - expenses including taxation.

If the difference between income and expenses is positive, then it is indicated by line code 030. If the value is negative, then 0 is entered in the column.

If the tax base under the Unified Agricultural Tax is reduced by an amount equal to the amount of loss in previous years, then the amount by which the decrease occurred is indicated in line 040.

In the column with code 045 you need to put 6% or another rate, individual for some regions of Russia.

The amount of the unified agricultural tax, which is equal to the product of the tax base minus the amount of losses in previous years, as well as the tax rate, must be indicated in line 050.

The second section is also filled out with the full date.

Section 2.1

Line 130 indicates the amount of losses that appeared at the beginning of the next period. Losses in the slice are written on lines 140 to 230.

Section 3

First of all, in this section you need to indicate a code that will indicate the type of target receipt. There are two of them:

for grants - 010;
for other target funds - 500.

In addition, there are other codes that are used in special cases when applying from entrepreneurs or various organizations. They are selected individually for each situation.

In column number 2 you must indicate the time of receipt of money. In paragraph 5 - the period during which they are used. Column 3 is needed to indicate the amount of target money. In the sixth line you need to write the amount of unused funds, and in the fourth line - the amount used for their intended purpose within the prescribed period. In column 7 you need to indicate how much money was used for other purposes within the established period.

Sample filling

For the convenience of drawing up the form and a complete understanding of how it should be done, below is a sample of filling out the Unified Agricultural Tax declaration.

Additional information on the Unified Agricultural Tax can be found in this video.

1. The title is filled in by the business entity, with the exception of the block “To be filled out by an inspectorate employee.”

2. INN/KPP. The corresponding codes are indicated. Entrepreneurs do not fill out the checkpoint code field.

3. Correction number. If the report is submitted for the first time, the code is filled in: “0–”. An updated declaration is submitted if the data submitted earlier changes. In this case, the serial number of the updated calculation is indicated: “1–”, “2–”, etc.

4. Taxable period. The tax period code is indicated:

5. Reporting year. The year for which information is being provided is indicated.

6. Tax authority code. Fill in the four-digit code of the Federal Tax Service to which the report is submitted. The first two digits of this code are the region number, the next two digits are the number of the inspection itself.

7. Code at the place of registration. The code for the place of presentation of the document is indicated:

Code	Name
120	At the place of residence of the individual entrepreneur
213	At the place of registration of the largest taxpayer
	By location:
214	Russian organization not among the largest taxpayers
215	successor of the Russian company
216	successor belonging to the largest taxpayers
331	At the place of business of the foreign company

9. OKVED code. The type of activity code is entered according to the all-Russian classifier OKVED2.

10. Reorganization (liquidation) code and TIN/KPP of the reorganized legal entity. Indicated only during liquidation (reorganization) of the company. In these cases, fill in the code from Appendix No. 2 to the Procedure:

12. The corresponding fields indicate the number of sheets of the report and attached documents. If there are no attachments to the declaration, dashes are placed in the empty spaces.

13. Power of attorney and completeness of information. The first cell of this block contains the code:

1 – if the taxpayer submits the declaration;
2 – if the document is submitted by an authorized person.

The remaining fields of the block are filled in as follows:

Who submits the declaration	What information should be provided?
IP	puts only the signature and date of signing the document
Organization	filled in with full name. manager, dated and signed
Representative – individual	Full name is entered. representative, a date and signature are given, then the details of the document confirming the authority of the person are indicated
Representative – legal entity	Full name is indicated. authorized individual of the representative company, then fill in the name of the representative company, put the signature, date and details of the document confirming the authority of the person who signed the declaration

No tax return is prepared for this period.

The declaration must be submitted to the tax office at the location of the organization no later than:

March 31 of the year following the expired tax period - based on the results of the tax period;

On the 25th day of the month following the month in which the organization ceased activities on the Unified Agricultural Tax - upon termination of activities subject to Unified Agricultural Tax during the year.

This procedure is provided for in paragraphs 1 and 2 of Article 346.10 of the Tax Code of the Russian Federation.

Responsibility

Untimely filing of a declaration under the Unified Agricultural Tax is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation), for whichtax and administrative responsibility .

Contents of the declaration

The Unified Agricultural Tax declaration includes:

title page;

Section 1 “The amount of the single agricultural tax payable to the budget, according to the taxpayer”;

Section 2 “Calculation of the Unified Agricultural Tax”;

section 2.1 “Calculation of the amount of loss that reduces the tax base for the unified agricultural tax for the tax period”;

Section 3 “Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing.”

When drawing up a declaration, the title page and sections 1 and 2 must be completed. Sections 2.1 and 3 are completed only if the organization ended the year with a loss or received additional funding (clauses 6.1 and 7.1 of the Procedure approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384).

Registration procedure

All values of the declaration’s cost indicators are indicated in full rubles. Discard values of indicators less than 50 kopecks, and round up 50 kopecks or more to the full ruble.

Fill text indicators in cells from left to right in capital letters. Also fill in integer numeric and code indicators from left to right, with a dash in the last unfilled cells.

The return may not correct errors by corrective or other similar means.

On each sheet of the declaration, indicate the TIN and KPP of the organization. Fill out the cells provided for the Taxpayer Identification Number (TIN) from left to right. Since the organization’s TIN consists of 10 digits, put a dash in the last two cells that remain free.

After the declaration is completed, number all pages sequentially.

This is stated in paragraphs 2.1-2.4 of the Procedure approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

For more information on filing tax returns, see How to prepare and submit tax reports .

Title page

On the title page of the declaration, indicate:

TIN and checkpoint of the organization (fill in the cells allocated for the TIN from left to right; in the two cells that remain free, put dashes);

adjustment number (for the primary declaration - “0--”, for the updated one - “1--”, “2--”, etc.);

tax period code in accordance with Appendix 1 to the Procedure approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384 (for example, code 34 is entered in all cases when the organization, after the end of the tax period (year), continues to apply the special regime in form of Unified Agricultural Tax);

the reporting year for which the declaration is being submitted;

code of the tax office to which the declaration is submitted (according to the document on tax registration of the organization);

code of the type of place of submission of the declaration in accordance with Appendix 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384 (for example, when submitting a declaration at the location of a Russian organization - 214);

full name of the organization;

code of the type of economic activity according to OKVED 2 or OKVED (Order of Rosstandart dated September 30, 2014 No. 1261-st);

code of the form of reorganization or liquidation in accordance with Appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384, TIN and KPP of the reorganized organization (only in case of reorganization or liquidation);

contact phone number of the organization;

the number of pages on which the declaration is drawn up;

the number of sheets of supporting documents (their copies) attached to the declaration, including documents (their copies) confirming the authority of the organization’s representative (if the declaration is submitted through an authorized representative).

The title page must contain the date the declaration was filled out, as well as the signature of the person certifying the accuracy and completeness of the information specified in the declaration.

If this is the head of the organization, indicate his last name, first name and patronymic, personal signature certified by the seal of the organization. In this case, in the section of the title page “I confirm the accuracy and completeness of the information specified in this declaration”, “1” is entered.

If this is a representative of an organization, in the section of the title page “I confirm the accuracy and completeness of the information specified in this declaration”, “2” is entered:

employee or third-party citizen - the surname, name and patronymic of the representative are indicated, his personal signature is affixed, and the name of the document confirming his authority is indicated (for example, a power of attorney on behalf of the organization);

third-party organization - indicate the name of the representative organization; surname, name and patronymic of the employee who is authorized to certify the declaration on her behalf, his personal signature is affixed, certified by the seal of the representative organization, and documents confirming the authority of the representative organization (for example, an agreement) are indicated.

This is stated in Section III of the Procedure, approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

Section 1

OKTMO code according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st (line 001). Additionally, enter the OKTMO code on line 003 if the organization has changed its location (for an entrepreneur - place of residence). If the address has not changed, put dashes on line 003;

the amount of the advance payment accrued at the end of the reporting period (line 002);

the amount of tax to be paid (line 004) or reduced (line 005). The values of these indicators are determined as the difference between the amount of tax accrued for the year (line 050 of section 2) and the amount of the advance payment at the end of the reporting period (line 002 of section 1).

This procedure is provided for in Section IV of the Procedure, approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

Section 2

In section 2, fill in:

line 010. In it, indicate the amount of income received by the organization during the tax period and taken into account when calculating the tax;

line 020. In it, indicate the amount of expenses received by the organization for the tax period and taken into account when calculating the tax;

line 030. In it indicate tax base according to the Unified Agricultural Tax in a year;

line 040. In it, indicate the amount of loss for the previous year (previous years), which reduces the tax base of the reporting year (clause 5 of Article 346.6 of the Tax Code of the Russian Federation). If the organization did not incur losses in previous tax periods, put a dash in line 040;

line 050. Enter here the amount of tax calculated for the year .

This procedure follows from Section V of the Procedure, approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

Section 2.1

Fill out Section 2.1 of the declaration if, based on the results of the last year (previous years), the organization incurred losses.

In section 2.1 please indicate:

on lines 010-110 - the amount of losses (broken down by year of their formation) received based on the results of previous years, which were not carried forward to the beginning of the current year. The indicators for lines 010-110 must correspond to the indicator values for lines 130-230 of section 2.1 of the declaration for the previous year;

on line 120 - the amount of loss for the current year. It is defined as the difference between lines 020 and 010 of section 2 of the declaration. This indicator is indicated if the value of line 010 of section 2 of the declaration is less than the value of line 020 of section 2 of the declaration;

on line 130 - the amount of losses at the beginning of the next year, which the organization has the right to transfer to future tax periods;

on lines 140-230 - the amount of losses (broken down by year of their formation) that were not transferred when the tax base for the current year was reduced (the amount of loss of the current tax period is indicated last in the list of years for which losses were received). The sum of the values of lines 140-230 must correspond to the value of line 130. The values of indicators 140-230 must be transferred to lines 020-110 of section 2.1 when filling out the declaration for the next year.

This follows from section VI of the Procedure, approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

Section 3

Section 3 should only be completed if the organization received additional funding (other than subsidies to autonomous institutions). Types of additional financing are listed in paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation.

In the section, reflect the data of the previous year on funds received but unused, the use period of which has not expired.

Please provide the following information:

in column 1 - code of the type of funds received. The codes are given in Appendix 5 to the Procedure approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384;

in columns 2 and 5 - respectively, the date of receipt of funds or property and the period of their use established by the transferring party. If the period for using funds or property received as part of targeted financing has not been established, columns 2 and 5 do not need to be filled out (letter of the Federal Tax Service of Russia dated January 20, 2015 No. GD-4-3/2700);

in columns 3 and 6 - respectively, the amount of funds received in previous tax periods, the period of use of which has not expired, and the amount of unused funds received in previous periods and not having a period of use.

In column 7, reflect funds used for purposes other than their intended purpose. Such funds should be included in the composition non-operating income at the moment when the conditions for receiving them were violated (for example, the period for using the funds has expired).

Fixed assets, intangible assets and other property should be reflected in the report at market value.

This follows from Section VII of the Procedure, approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

An example of filling out a declaration under the Unified Agricultural Tax

Alpha LLC is engaged in growing vegetables and uses Unified Agricultural Tax.

In 2015, the organization received taxable income in the amount of RUB 5,000,000. The amount of expenses incurred is RUB 3,500,000.

Alpha has a loss incurred in past periods - 115,000 rubles. During the reporting year, Alpha’s accountant took into account the loss incurred in previous years in the amount of 10,000 rubles. The remaining amount of the loss will be taken into account in subsequent years.

Also in 2015, Alpha received a grant from the state in the amount of 200,000 rubles, but has not yet used it. The accountant reflected the amount of the grant in section 3 of the declaration.

On March 25, 2016, Alpha’s accountant filed a complaint with the inspectorate Declaration on Unified Agricultural Tax for 2015.

Delivery methods

The Unified Agricultural Tax declaration can be submitted to the inspection:

on paper ( through an authorized representative organization or by mail);

V in electronic format via telecommunication channels . If average number employees for the previous year (in newly created or reorganized organizations - for the month of creation or reorganization) exceeds 100 people, then for the current year the organization is obliged to submit tax reports only in this way. This also applies to organizations that are classified as the largest taxpayers. They must submit tax reports electronically to interregional inspectorates for the largest taxpayers.

This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

Tax liability is provided for failure to comply with the established method of submitting tax reports electronically. The fine is 200 rubles. for every violation. This is stated in Article 119.1 of the Tax Code of the Russian Federation.

Situation: is it necessary to submit a “zero” tax return for the unified agricultural tax if the organization has switched to paying the Unified Agricultural Tax, but is not yet operating?

Yes need.

Submitting a declaration to the tax office is the responsibility of all taxpayers (subclause 4, clause 1, article 23 of the Tax Code of the Russian Federation). Payers of the Unified Agricultural Tax are recognized organizations that have switched to this special regime (clause 1 of article 346.2 of the Tax Code of the Russian Federation).

Thus, if an organization switched to paying the Unified Agricultural Tax, but did not conduct any activity during the tax period, at the end of the year it must still draw up and submit a tax return (with zero indicators).

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 9, 2007 No. 03-11-05/264 and dated March 31, 2006 No. 03-11-04/2/74. Despite the fact that these letters are addressed to single tax payers under simplification, they can also guide organizations that have switched to paying the Unified Agricultural Tax.

Situation: how to draw up and submit a declaration for the unified agricultural tax of an organization with separate divisions?

Separate divisions are not independent legal entities(paragraph 21, clause 2, article 11 of the Tax Code of the Russian Federation). Therefore, their performance indicators are taken into account when forming the general tax base for the organization as a whole.

Tax legislation does not contain special rules for drawing up and submitting a declaration under the Unified Agricultural Tax for organizations with separate divisions. Therefore, such organizations must draw up a declaration following general order, approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384. The declaration only needs to be submitted to the tax office at the location of the organization’s head office (clause 2 of Article 346.10 of the Tax Code of the Russian Federation).