Distribution of profits between separate divisions. Calculation of profit share for a separate division: example

The peculiarity of paying income tax in the presence of separate divisions is that the tax must be distributed between the federal and regional budgets on whose territory the divisions are located.

Let us recall that from January 1, 2017, income tax calculated at a rate of 3% is credited to the federal budget, and at a rate of 17% - to the regional budgets of the constituent entities of the Russian Federation (clause 1 of Article 284 of the Tax Code of the Russian Federation).

Profit tax is always paid at the location of the organization’s head unit (SE) (clauses 1, 2 of Article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 1, 2016 No. 03-07-11/4411):

• to the federal budget;
• to the regional budget in the part attributable to the state enterprise.

If the OP and the organization are located in the same subject of the Russian Federation, the tax for the OP can be paid at the location of the GP (letters of the Ministry of Finance of Russia dated November 25, 2011 No. 03-03-06/1/781, dated 07/9/12 No. 03-03 -06/1/333).

When there are several OPs in one subject of the Russian Federation, you can pay tax to the regional budget both at the location of each of them, and at the location of the responsible separate division for all OPs located in this region of the Russian Federation (letters from the Ministry of Finance of Russia dated 02.18.16. No. 03-03-06/1/9188, dated 07/09/12 No. 03-03-06/1/333).

When paying tax through a responsible OP or through a state enterprise (centralized tax payment), the entire amount of tax is transferred to the budget of a constituent entity of the Russian Federation in one payment.

You can switch to centralized tax payment only from the beginning of the year. According to paragraph 2 of Art. 288 of the Tax Code of the Russian Federation, if an organization chooses this method of paying tax, then it should be indicated in accounting policy and notify tax authorities until December 31 of the year preceding the transition (see table).

In order to pay tax through a responsible OP or through a SE for a new OP, you must notify the tax authorities within 10 working days after the end of the reporting period in which it was created:

• if in the region where the OP was created, there was previously only a SE or only one OP, notifications should be sent in the specified order;
• if in the region where the OP is created, tax is already paid centrally, then notification No. 2 should be submitted to the Federal Tax Service Inspectorate at the place of registration of the responsible OP (GP) and the Federal Tax Service Inspectorate at the place of registration of the new OP.

Calculation of the share of profit and income tax for a separate division

The tax base of a division is determined based on its share of profit in the base for the entire organization as a whole (paragraph 1, clause 2, article 288 of the Tax Code of the Russian Federation).

In this case, when calculating the division’s share of profit, the following indicators are used:

• labor indicator (average number of employees or the amount of labor costs);
• residual value depreciable property.

1. Select which of the two indicators will be used for calculation:

1. average number of employees of the EP;
2. or OP's labor costs.

If the average number of employees is used for calculation, then the share of the average number of employees of the OP for the reporting (tax) period should be determined using the formula:

The share of the average number of employees of the OP = Average number of employees of the OP/Average number of employees of the entire organization X 100%.

Note that, according to financiers, the indicator of the average number of employees of an OP is determined based on the indicators of the average number of employees, determined on the basis of the actual place of their work.

The place of actual activity is determined on the basis of the following primary documents:

• orders (instructions) on hiring, transferring an employee to another job, granting leave, termination (termination) of an employment contract with an employee (dismissal);
• employee personal card; time sheet and calculation of wages and time sheet;
• payroll.

2. If the calculation uses the labor costs of the OP, then the share of the labor costs of the OP for the reporting (tax) period should be determined using the formula:

Labor costs of OP according to data tax accounting/ Labor costs for the entire organization according to tax accounting data X 100%.

In this case, the composition of labor costs is most logical to determine in accordance with Art. 255 Tax Code of the Russian Federation.

3. The share of the residual value of depreciable fixed assets used by the enterprise is determined for the reporting (tax) period according to the formula (clause 1 of article 257, clause 3 of article 256, clause 2 of article 288 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 6.10.10 No. 03-03-06/1/633):

Average cost of depreciable fixed assets used by the OP/Average cost of depreciable fixed assets of the entire organization X 100%.

The average cost of fixed assets, both a separate division and the organization as a whole, is calculated according to tax accounting data (clause 4 of Article 376 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 10, 2013 No. 03-03-06/1/11824) as follows way.

Average OS cost per reporting period calculated by the formula:

(Residual value of fixed assets as of January 1 + ... + Residual value of fixed assets as of the 1st day of the last month of the reporting period + Residual value of fixed assets as of the 1st day of the month following the reporting period) / (Number of months in the reporting period +1 (4, 7 or 10)).

The average cost of fixed assets for the tax period (year) is calculated using the formula:

(Residual value of fixed assets as of January 1 + ... + Residual value of fixed assets as of December 1 + Residual value of fixed assets as of December 31) / 13.

If the OP was created within a year, then the residual value of the fixed assets of this OP is calculated using the same formulas, and for the months when the OP has not yet been created, the residual value of its fixed assets in the calculation is taken equal to zero (letter of the Ministry of Finance of Russia dated July 6, 2005. No. 03-03-02/16).

4. We determine the share of profit of the OP for the reporting (tax) period using the formula (clause 2 of Article 288 of the Tax Code of the Russian Federation):

Share of the profit of the OP (line 040 of Appendix No. 5 to Sheet 02) = (Share of the average number of employees of the OP (or Share of labor costs of the OP) + Share of the residual value of depreciable fixed assets used by the OP) / 2.

Amount of income tax for the OP (line 070 of Appendix No. 5 to Sheet 02) = Profit for the organization as a whole (line 030 of Appendix No. 5 to Sheet 02) X Share of profit of the OP (line 040 of Appendix No. 5 to Sheet 02) X Regional rate ( line 060 of Appendix No. 5 to Sheet 02).

In this case, the profit for the OP (Profit for the whole organization X Share of the profit of the OP) is indicated on line 050 of Appendix No. 5 to Sheet 02.

6. After this, monthly advance payments for the next quarter are calculated according to the formula (clause 10.8 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@ (hereinafter referred to as the Procedure for filling out the declaration), letter of the Federal Tax Service of Russia dated 10/13/11 No. ED-4-3/16970):

The amount of the monthly advance payment of the OP in the quarter following the reporting period (lines 220, 230, 240 of subsection 1.2 of Section 1 for the OP) = The amount of the monthly advance payment to the budget of the constituent entities of the Russian Federation as a whole for the organization in the quarter following the reporting period (line 310 of the Sheet 02) X Share of the profit of the OP for the reporting period (line 040 of Appendix No. 5 to Sheet 02).

Example

The organization, located in Moscow, has two separate divisions, conventionally OP 1 and OP 2.

When calculating the share of profit, the organization uses “labor costs” as a labor indicator. Let's assume that based on the results of the first quarter. In 2017, the tax base for income tax for the organization as a whole amounted to RUB 200,000.

Labor costs according to tax accounting data amounted to:

for the organization as a whole - 200,000 rubles. for the head office - 100,000 rubles. according to OP 1 - 40,000 rubles; according to OP 2 - 60,000 rubles. Average residual value of depreciable property as of April 1, 2017:
for the organization as a whole - 800,000 rubles. for the head office - 400,000 rubles. according to OP 1 - 200,000 rubles; according to OP 2 - 200,000 rubles.

Let's distribute the organization's tax base for the first quarter of 2017 between the head office and its separate divisions.

To do this, we define:

share of labor costs for:

to the head office: RUB 100,000. : 200,000 rub. x 100% = 50%; OP 1: 40,000 rub. : 200,000 rub. x 100% = 20%; OP 2: 60,000 rub. : 200,000 rub. x 100% = 30%; share of residual value according to:
to the head office: RUB 400,000. : 800,000 rub. x 100% = 50%; OP 1: 200,000 rub. : 800,000 rub. x 100% = 25%; OP 2: 200,000 rub. : 800,000 rub. = 25%; profit share by:
head office: (50% + 50%) : 2 = 50%; OP 1:(20% + 25%) : 2 = 22.5%; OP 2: (30% + 25%) : 2 = 27.5%; tax base for the first quarter. 2017
for the head office: RUB 200,000. x 50% = 100,000 rub.; according to OP 1: 200,000 rub. x 22.5% = 45,000 rub.; according to OP 2: 200,000 rub. x 27.5% = 55,000 rub.

The procedure for filling out and submitting an income tax return if there is an OP

1) fill out separate declarations for each such OP and submit them to the Federal Tax Service at the place where the OP is registered;

2) fill out a declaration for the parent unit of the organization (GP), i.e. for the organization as a whole.

Features of filling out a declaration for the organization as a whole

for each OP through which the organization pays income tax; for the organization as a whole, excluding the OP.

2. In lines 140 and 160 of Sheet 02, dashes must be added.

3. In line 200 of Sheet 02, you must indicate the sum of the indicators of lines 070 of all applications No. 5 to Sheet 02.

Therefore, Sheet 02 can be completely filled out only after filling out all appendices No. 5. At the same time, to fill out appendices No. 5, the data specified in Sheet 02 is required.

Thus, Sheet 02 and attachments No. 5 to Sheet 02 are formed in parallel.

4. In subsections 1.1 and 1.2 of section. 1 indicates data only on those advance payments to the regional budget that are payable at the location of the state enterprise.

This data should also be taken from Appendix No. 5 on GP. In particular:

in lines 070 and 080 of subsection 1.1 section. 1 data is transferred from lines 100 and 110 of Appendix 5 to Sheet 02; in lines 220-240 of subsection 1.2, 1/3 of the value specified in line 120 of Appendix No. 5 to Sheet 02 is indicated.

Procedure for filling out Appendix No. 5 to Sheet 02

This application should indicate:

1) in line 030 - data from line 120 of Sheet 02;

2) in line 040 - the share of profit of the OP (group of OP or GP), for which Appendix No. 5 of Sheet 02 is drawn up;

3) in line 050 - the product of the indicators of lines 030 and 040 of Appendix No. 5 Sheet 02;

4) in line 060 - the rate at which the OP (SOE) pays tax to the regional budget;

5) in line 070 - the product of the indicators of lines 050 and 060 of Appendix No. 5 of Sheet 02;

6) in line 080 (the sum of lines 080 of all applications No. 5 to Sheet 02 should be equal to the indicator of line 230 of Sheet 02):

if the organization pays quarterly advance payments and monthly payments during the quarter - the sum of lines 070 and 120 of Appendix No. 5 to Sheet 02 of the declaration for the previous reporting period. In the declaration for the first quarter, data from line 121 of Appendix No. 5 to Sheet 02 of the declaration for 9 months of 2016 is transferred to line 080; if the organization pays only quarterly advance payments or monthly payments based on actual profit - data from line 070 of Appendix No. 5 to Sheet 02 of the declaration for the previous reporting period.

The declaration for the first reporting period contains dashes;

7) in line 100 - the difference between lines 070 and 080. If the result is zero or less than zero, a dash is added;

8) in line 110 - the difference between lines 080 and 070. If the result is zero or less than zero, a dash is added;

9) in line 120:

if the organization pays quarterly advance payments and monthly payments during the quarter - the product of line 310 of Sheet 02 and line 040 of completed Appendix No. 5 to Sheet 02. A dash is placed in the declaration for the year; if the organization pays only quarterly advance payments or monthly payments based on actual profits, a dash is added;

10) in line 121:

if the organization pays quarterly advance payments and monthly payments during the quarter - data from line 120 of completed Appendix No. 5 to Sheet 02. Line 121 is filled in only when drawing up a declaration for 9 months. In declarations for other periods, a dash is placed in this line; if the organization pays only quarterly advance payments or monthly payments based on actual profits, a dash is added.

The procedure for filling out a declaration on OP

title page; one appendix No. 5 to Sheet 02; subsections 1.1 and 1.2 section. 1. Appendix No. 5 to Sheet 02 for each OP has already been generated when drawing up the declaration for the organization.

IN title page are indicated:

in the “Checkpoint” field – checkpoint OP; in the field “Submitted to the tax authority (code)” - the code of the Federal Tax Service at the location of the OP to which the declaration is submitted; in the field “At location (accounting) (code)” - 220; in the “organization/separate division” field - the full name of the EP.

In subsection 1.1 section. 1 indicate:

in lines 040 and 050 - dashes; in line 070 - data from line 100 of Appendix No. 5 to Sheet 02; in line 080 - data from line 110 of Appendix No. 5 to Sheet 02.

Subsection 1.2 section. 1 is needed only for those organizations that pay quarterly advance payments and monthly payments during the quarter.

When filling out this subsection, indicate (clause 4.3.2 of the Procedure for filling out the declaration):

in lines 120-140 - dashes; in lines 220-240 - 1/3 of the amount reflected in line 120 of Appendix No. 5 to Sheet 02.

In the declaration for the year, subsection 1.2 section. 1 does not turn on.

If an organization has an OP, but it pays income tax for them to the Federal Tax Service at the place where the state enterprise is registered, then for such OP there is no need to: submit separate declarations; fill out appendices No. 5 to Sheet 02.

For organizations that have separate divisions, the calculation and payment of income tax, as well as the procedure for submitting reports, has its own characteristics. BUKH.1C experts spoke about how to organize tax accounting and fill out income tax returns for the main and separate divisions in 1C: Accounting 8 CORP edition 3.0, taking into account the new capabilities of the program.

The concept of a separate unit

According to Article 11 of the Tax Code of the Russian Federation, a division is recognized as separate if it satisfies two conditions:

• geographically isolated from the organization;
• has stationary jobs created for a period of more than a month.

In a letter dated August 18, 2015 No. 03-02-07/1/47702, the Russian Ministry of Finance explained that the territorial isolation of a unit from an organization is determined by an address different from the address of the specified organization. The concept of a workplace is defined by Article 209 of the Labor Code of the Russian Federation as a place where an employee must be, or where he needs to arrive in connection with work and which is directly or indirectly under the control of the employer (letter of the Ministry of Finance of Russia dated September 13, 2016 No. 03-02-07/1 /53392).

If a separate division through which business activities are carried out has not been registered for tax purposes, then the organization can be held liable under paragraph 2 of Article 116 of the Tax Code of the Russian Federation (see, for example, resolution of the Arbitration Court of the North Caucasus District dated July 21, 2015 No. F08 -4287/2015 in case No. A32-29169/2014). According to this article, conducting activities by an organization or individual entrepreneur without registering with the tax authority entails a fine in the amount of 10 percent of the income received during the specified time as a result of such activities, but not less than 40 thousand rubles.

Calculation, payment andtax reportingseparate units

The specifics of calculating and paying income tax by a taxpayer who has separate divisions are defined in Article 288 of the Tax Code of the Russian Federation.

Calculation and payment of advance payments (tax) to the federal budget is carried out by the taxpayer at the place of registration in general procedure, that is, without distributing these amounts among separate divisions. Advance payments (tax) to the budget of the constituent entities of the Russian Federation must be calculated and paid both at the location of its location and at the location of each separate unit. Tax amounts are determined based on the tax base (profit share) of the separate division and the tax rate established in the territory of each constituent entity of the Russian Federation.

Both the organization itself (hereinafter referred to as the head office) and its separate division, if it has a current account, can transfer advance payments (tax) to the budget of the constituent entities of the Russian Federation.

If a taxpayer has several separate divisions on the territory of one constituent entity of the Russian Federation, then he can choose a responsible division through which the tax will be paid. The organization must report such a decision to the tax authorities at the location of these divisions before December 31 of the year preceding the tax period.

If a taxpayer with separate divisions has changed the procedure for paying income tax, as well as if the number of structural divisions in the territory of a constituent entity of the Russian Federation has changed, or other changes have occurred that affect the procedure for paying tax, then the corresponding notifications must be submitted to the tax authority.

Featured standard forms Such notifications, as well as the scheme for sending notifications when changing the procedure for paying income tax to the budgets of constituent entities of the Russian Federation, were provided by the Federal Tax Service of Russia in letter dated December 30, 2008 No. ШС-6-3/986.

Determination of profit share

The share of profit attributable to a separate division is determined as the arithmetic average specific gravity the average number of employees (or labor costs) and the share of the residual value of the depreciable property of this division, respectively, in relation to similar indicators for the taxpayer as a whole (clause 2 of Article 288 of the Tax Code of the Russian Federation).

The share of the average number of employees (labor costs) is called the labor indicator, and the share of the residual value of depreciable property is called the property indicator.

The rules for determining the average number of employees are set out in Rosstat Order No. 498 dated October 26, 2015. The Russian Ministry of Finance indicated that the average number of employees of a separate division must be determined based on the actual location of the employees’ labor activities (letter dated December 27, 2011 No. 03-03-06/2 /201).

The amount of labor costs is determined in accordance with Article 255 of the Tax Code of the Russian Federation.

The taxpayer must record the choice between one or another option for determining the labor indicator in an order on the organization’s accounting policy. It should be taken into account that it is not allowed to change the option for determining this indicator established in the accounting policy during the tax period.

To calculate the property indicator, the residual value of fixed assets (FPE), determined in accordance with paragraph 1 of Article 257 of the Tax Code of the Russian Federation, is taken into account, that is, according to tax accounting data. The organization has the right to use the data accounting, if depreciation in tax accounting is not calculated linear method.

The average (average annual) residual value of fixed assets for the reporting (tax) period is determined according to the methodology set out in paragraph 4 of Article 376 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated April 10, 2013 No. 03-03-06/1/11824).

When determining the specific weight of the residual value of depreciable property:

• depreciable property of the separate division in which this property is actually used to generate income is taken into account, regardless of which division’s balance sheet it is accounted for (letter of the Federal Tax Service of Russia dated April 14, 2010 No. 3-2-10/11).
• the residual value of fixed assets not related to depreciable property is not taken into account (letters of the Ministry of Finance of Russia dated May 23, 2014 No. 03-03?РЗ/24791, dated April 20, 2011 No. 03-03-06/2/66), as well as the cost of capital investments in leased fixed assets (letter of the Ministry of Finance of Russia dated March 10, 2009 No. 03-03-06/2/36).

If fixed assets are not listed on the balance sheet of a separate division, then the share of depreciable property for this division is zero. Therefore, the share of profit attributable to this division is determined by dividing in half only the labor indicator of this division (letter of the Ministry of Finance of Russia dated 04/09/2013 No. 03-03-06/1/11551).

If neither the parent organization nor its separate divisions have fixed assets, then only the labor indicator is involved in calculating the share of profit for such a division (letter of the Ministry of Finance of Russia dated May 29, 2009 No. 03-03-06/1/356).

The share of profit of a separate (head) division is determined on an accrual basis at the end of each reporting period and at the end of the tax period.

Submission of income tax returns

The tax return for corporate income tax (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@, hereinafter referred to as the Order) is submitted to the tax authorities at the location of the parent organization and at the location of each separate division (clause 5, Article 289 of the Tax Code of the Russian Federation, clause 1.4 of the Order).

If the tax is transferred only through the parent organization or a responsible separate division, then a declaration at the location of the separate divisions through which the tax is not paid does not need to be submitted (letter of the Federal Tax Service of Russia dated April 11, 2011 No. KE-4-3/5651@).

In what composition should an organization with separate divisions submit declarations in addition to those sheets that are common to all taxpayers?

At the location of the head unit, it is necessary to fill out and submit Appendix No. 5 to Sheet 02 of the declaration in the number of pages corresponding to the number of existing separate units (clause 10.1 of the Order).

At the location of the separate unit, a declaration should be submitted, which should include (clause 1.4 of the Order):

• Title page;
• Subsection 1.1 of Section 1;
• Subsection 1.2 of Section 1 (if monthly advance payments are made);
• Appendix No. 5 to Sheet 02.

Calculation of tax onprofit in"1C:Accounting 8 CORP" (rev. 3.0)

The distribution of income tax among the constituent entities of the Russian Federation in 1C: Accounting 8 CORP is performed automatically. For tax accounting of divisions by constituent entities of the Russian Federation, a reference book is used Registrations with tax authorities(registration with the Federal Tax Service).

Registration data with the Federal Tax Service is indicated:

• for the parent organization and separate divisions allocated to a separate balance sheet - in the organization card;
• for separate divisions that are not allocated to a separate balance sheet - in the directory Divisions.

If the division is not separate and belongs to the internal structure of the head division or a separate division allocated to a separate balance sheet, then registration with the Federal Tax Service is not completed for it.

To determine the labor indicator, the program analyzes labor costs (determining the labor indicator based on the average number of employees in the program is not supported). Labor costs of a separate division are determined according to the list of organizations and divisions for which the same registration data is established by the Federal Tax Service, as turnover in the debit of cost accounting accounts by cost items with the types:

• Salary;
• Voluntary personal insurance, which provides for payment of medical expenses by insurers;
• Voluntary personal insurance in case of death or disability;
• Voluntary insurance under long-term life insurance contracts for employees, pension insurance and (or) non-state pension provision for employees.

To determine the share of the residual value of depreciable property, the program takes into account the residual value of fixed assets according to tax accounting data. The average residual value of fixed assets for the reporting (tax) period is determined as the quotient:

• the amount obtained as a result of adding the values ​​of the residual value of fixed assets on the first day of each month of the reporting (tax) period and the first day of the month following the reporting (tax) period;
• the number of months in the reporting (tax) period, increased by one.

When calculating the property indicator for a separate division, the balance of the debit of accounts 01 “Fixed assets” and 03 “Income investments in material values"and the balance on the credit of account 02 "Depreciation of fixed assets" according to the list of organizations and divisions for which the same registration data with the Federal Tax Service has been established. Data on land plots and capital investments in leased property are excluded from the calculation.

The calculation of income tax in the context of budgets and inspections of the Federal Tax Service is carried out monthly as a regulatory operation Income tax calculation included in processing Closing the month, and is confirmed by certificates and calculations:

• Distribution of profits among the budgets of the constituent entities of the Russian Federation;
• Income tax calculation.

Determination of profit shares in separate divisions

Let's look at how 1C:Accounting 8 CORP version 3.0 automatically calculates profit shares and fills out tax returns for separate divisions.

Example 1

Let's calculate the share of profit attributable to each separate division (including the parent organization) of Comfort-Service LLC for the first quarter of 2017.

The share of labor costs is:

• for the head office in Moscow - 65.22% (RUB 300,000 / RUB 460,000 x 100%);
• for a separate division in St. Petersburg - 21.74% (RUB 100,000 / RUB 460,000 x 100%);
• for a separate division in Anapa - 13.04% (RUB 60,000 / RUB 460,000 x 100%).

The average residual value of fixed assets is:

• for the organization as a whole - 211,950 rubles. (0 rub. + 150,000 rub. + 354,000 rub. + 343,800 rub.) / 4);
• for the head office in Moscow - 108,000 rubles. (0 rub. + 150,000 rub. + 144,000 rub. + 138,000 rub.) / 4);
• for a separate division in St. Petersburg - 103,950 rubles. (0 rub. + 0 rub. + 210,000 rub. + 205,800 rub.) / 4);
• for a separate division in Anapa - 0 rub. (0 rub. + 0 rub. +0 rub. +0 rub. / 4).

The share of the residual value of depreciable property is:

• at the head office in Moscow - 50.96% (RUB 108,000 / RUB 211,950 x 100%);
• for a separate division in St. Petersburg - 49.04% (RUB 103,950 / RUB 211,950 x 100%);
• 0.00% - for a separate division in Anapa (0 rub. / 211,950 rub. x 100%).

The share of the tax base (profit) is:

• at the head office in Moscow - 58.09% ((65.22% + 50.96%) / 2);
• for a separate division in St. Petersburg - 35.39% ((21.74% + 49.04%) / 2);
• for a separate division in Anapa - 6.52% ((13.04% + 0%) / 2).

To avoid errors associated with rounding, in “1C: Accounting 8 KORP” version 3.0, the calculation of profit shares is carried out with an accuracy of ten decimal places (Fig. 1).

Rice. 1. Help-calculation of profit distribution according to the budgets of the constituent entities of the Russian Federation

Based on the calculated shares, the program automatically determines the tax base, calculates the amount of tax for each separate (including the head) division, and generates transactions by budget and the Federal Tax Service (Fig. 2). To simplify the example, we assume that the balance of settlements with budgets of all levels for all Federal Tax Service Inspectors at the beginning of 2017 is equal to zero.

Rice. 2. Analysis of account 68.04.1 for the first quarter of 2107

We will generate a set of tax returns for the first quarter of 2017 in the 1C:Reporting service. When creating a new report version Income tax return, in the title page by default the details of the head unit (Moscow) are set, namely:

• in field Submitted to the tax authority (code)- indicate the code of the tax authority in which the head office is registered (7718);
• in field at the location of registration (code)- the code is indicated: 214 (At the location of a Russian organization that is not the largest taxpayer).

The main sheets and indicators of the Declaration, including Appendix No. 5 to Sheet 02, are filled in automatically (button Fill) according to tax records.

The income tax declaration, which is submitted at the location of the head unit, includes Appendix No. 5 to Sheet 02 in the amount of three pages corresponding to the number of registrations with the Federal Tax Service (for the head office and two separate units). Figure 3 shows a fragment of the first page of Appendix No. 5 to Sheet 02 of the Declaration, compiled for the head unit.

In field Calculation completed (code) the value will be indicated: 1 - for an organization without separate divisions included in it. Field 1 - assigned).

In Appendix No. 5 to Sheet 02 compiled by separate divisions (on pages 2 and 3) in the field Calculation completed (code) the value will be indicated: 2 - for a separate division. Field imposing the obligation to pay tax on a separate division must be filled in manually (specify the value: 0 - not assigned).

Subsection 1.1 of Section 1 of the Declaration for the head unit will be automatically filled in according to the declaration data:

• on line 040 - the amount of tax to be paid additionally to the federal budget is indicated (RUB 10,046);
• line 070 - indicates the amount of tax to be paid additionally to the Moscow budget (RUB 33,068).

When filling out a tax return, which is submitted at the location of a separate division, on the title page the user must indicate the appropriate code of the tax authority, selecting it from the list of registrations, and the code of the place of submission of the declaration: 220 (At the location of a separate division of a Russian organization). By button Fill the program will automatically generate a set of Declaration sheets for the specified separate division. Appendix No. 5 to Sheet 02 is filled out similarly to the corresponding page of Appendix No. 5 to Sheet 02 of the Declaration, which is submitted at the location of the head unit.

In subsections 1.1 of Section 1 of the Declaration for each separate division, only line 070 will be filled in:

• RUB 20,148 - the amount of tax to be paid additionally to the budget of St. Petersburg;
• RUB 3,713 - the amount of tax to be paid additionally to the budget of Anapa.

Calculation of tax on profit on different tax rates

According to the laws of the constituent entities of the Russian Federation, the tax rate can be lowered for individual categories taxpayers (clause 1 of article 284 of the Tax Code of the Russian Federation). That is why, for organizations that have separate divisions, only the tax rate for calculating the tax payable to the federal budget is entered in Sheet 02 of the Declaration (line 150), and lines 160 and 170 are not filled in (clause 5.6 of the Order).

Let's change the conditions of Example 1: let the tax rates to the regional budget for separate divisions be different.

In this case, in the form Tax and reporting settings In chapter Income tax(hereinafter referred to as income tax settings) next to the field Regional budget flag needs to be set Different for separate units. After setting the flag, the hyperlink becomes active Tax rates for separate divisions. This hyperlink opens a form Profit tax rates for the budget of the subjects of the Republic of Belarus, where you need to indicate the tax rate for each separate division (for each registration with the tax authority). Let’s say the tax rate for the head division (Moscow) is 13.5%.

The reduced rate will not affect the calculation of profit shares in any way. It will only affect the calculated tax. Figure 4 shows for March 2017, where the calculation of tax for each separate division is clearly presented based on the corresponding shares of profit and rates, and the calculated rate is determined.

Rice. 4. Help - calculation of income tax at different rates

Why is an estimated rate required?

According to the Accounting Regulations “Accounting for calculations of corporate income tax” PBU18/02 (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n, hereinafter referred to as PBU18/02), the conditional income tax expense (income) and permanent and deferred tax assets and liabilities (PNA and PNO) are determined based on the income tax rate established by the legislation of the Russian Federation on taxes and fees and valid for reporting date. At the same time, PBU 18/02 does not contain a description of the specifics of calculating these indicators for a taxpayer with separate divisions. Therefore, the accountant has the right to indicate it in the accounting policies of the organization at his own discretion.

Users of “1C: Accounting KORP” version 3.0 are asked to use the estimated rate when calculating the conditional expense (income) for income tax, PNA and PNO.

The estimated rate is determined for each month using the formula:

Estimated rate = Tax amount / Base amount,

Where: Tax amount- this is the total amount of income tax for all constituent entities of the Russian Federation payable in the current month;

Base amount- profit of the current month, calculated according to accounting data.

New opportunities for tax accounting in"1C:Accounting 8 CORP"

The 1C:Accounting 8 CORP program, edition 3.0, provides functionality that significantly simplifies accounting, as well as the generation and presentation of income tax reporting in the presence of separate divisions:

• starting from version 3.0.45, you can generate a single declaration for a group of separate divisions registered in the same region;
• Automated filling out of declarations when closing separate divisions. This functionality is supported with the release of subsequent versions.

One region - one declaration

The legislation of the Russian Federation allows the use of a centralized procedure for calculating and paying income tax: if several separate divisions are located in one region, then the organization has the right to submit to the tax authority a single income tax return for this region, without distributing profits to each of these divisions (clause 2 Article 288 of the Tax Code of the Russian Federation).

In this case, one should take into account the opinion of the Federal Tax Service of Russia, according to which a taxpayer who has separate divisions in various constituent entities of the Russian Federation does not have the right to pay tax in one subject for a group of divisions through a responsible division, and in another subject - for each division separately. In letter No. 3-2-10/8 of the Federal Tax Service of Russia dated March 25, 2009, it is noted that the Tax Code of the Russian Federation does not provide for the simultaneous application by taxpayers in various constituent entities of the Russian Federation of the procedure for calculating and paying tax through a responsible separate division and for each separate division.

The tax payment procedure applied by the taxpayer applies to newly created separate divisions from the moment of their creation.

If an organization and its separate division are located on the territory of one constituent entity of the Russian Federation, then the taxpayer has the right to decide to pay income tax for this division at the place of its registration. In this case, the declaration is submitted only to the tax authority at the location of the head office (letter of the Ministry of Finance of Russia dated November 25, 2011 No. 03-03-06/1/781).

Now the possibility of centralized calculation and payment of tax also exists in the 1C: Accounting 8 CORP program (rev. 3.0). In the income tax settings, you can select the order for submitting the declaration:

• Separately for each separate division;
• One declaration for all separate divisions located in the same region.

To submit a single declaration, you need to select a tax office for each region - the recipient of the income tax return.

Let's look at how 1C:Accounting 8 CORP version 3.0 automatically calculates profit shares and fills out tax returns for separate divisions located in the same region.

Example 2

If an organization submits separate declarations for each separate division, then the procedure for calculating income tax and generating declarations in the program does not differ from the procedure described for Example 1. Figure 5 shows the calculation of tax for each separate division based on the corresponding profit shares and rates.

Rice. 5. Certificate of income tax calculation for June

According to the calculated tax amounts for each separate (head) division, postings are generated in the context of the Federal Tax Service (now there are five of them and one more to the Federal Budget).

The income tax return for the first half of 2017, which is submitted at the location of the head office, will include Appendix No. 5 to Sheet 02 in the amount of five pages. In addition, it is still necessary to generate 4 declarations for submission at the location of each separate division (in St. Petersburg, Anapa and two in Moscow).

Let's see how tax calculation and declaration generation will change if in the income tax settings you select a centralized procedure for submitting declarations in one region. Let's follow the hyperlink Tax inspectorates - recipients of declarations in a form where we indicate the “responsible” Federal Tax Service Inspectorate for each region (Fig. 6).

Rice. 6. Federal Tax Service - recipients of declarations

After completing the routine operation Income tax calculation for June Help - income tax calculation will change (Fig. 7). Accordingly, the number of transactions for calculating income tax according to the Federal Tax Service will change towards a decrease.

Rice. 7. Certificate of income tax calculation for June 2017 using a centralized calculation procedure

We will generate a set of tax returns for the first half of 2017. The income tax return, which is submitted at the location of the head office (Moscow), now includes Appendix No. 5 to Sheet 02 in the amount of three pages.

In Appendix No. 5 to Sheet 02, compiled for Moscow divisions, in the field Calculation completed (code) the value will be indicated: 4 - for a group of separate units located on the territory of one subject of the Russian Federation.

In addition, it is still necessary to generate declarations for submission at the location of each separate division, but now there are only two of them (in St. Petersburg and Anapa).

Needless to say, how much document flow is simplified due to a significant reduction in both the number of declarations in general and the number of pages in the declaration for the head division.

Declaration upon closure of separate divisions

If a separate division is closed, then it is necessary to take into account some features of the legislation:

• the closure of separate divisions (as well as their opening) must be notified to the tax authorities within the established time frame;
• Until the end of the year, separate declarations with code 223 at the location are submitted for closed separate divisions at the location of the parent organization (clause 2.7 of the Order). An exception is if the division is closed in the first reporting period;
• The procedure for filling out the declaration is determined for such a case by a special calculation of the shares of the tax base for separate divisions (clause 10.2 of the Order).

Calculation of income tax and the procedure for filling out a declaration upon liquidation of separate divisions is quite complex, since it depends on many factors, for example:

• how a closed unit participated in the calculation and payment of tax (advance payments) to the budget of a constituent entity of the Russian Federation (independently, through a responsible unit or as a responsible separate unit);
• whether the organization pays monthly advance payments;
• whether the separate division was liquidated before submitting a declaration for the period preceding the liquidation;
• the profit or loss was received by the organization based on the results of the reporting (tax) period in which the separate division was liquidated.

With the release of subsequent versions in “1C: Accounting 8 CORP” (rev. 3.0), the following functionality is supported:

• registration of deregistration of a closed separate division with the Federal Tax Service and storage of this event in the history of registrations with the tax authority;
• registration of the move of a separate unit;
• calculation of the tax base for closed separate divisions and automatic completion of declarations for closed divisions.

In one of the next issues of “BUKH.1 C” we will talk about the procedure for filling out an income tax return when closing separate divisions.

From the editor. For information on support for tax accounting in the 1C:Accounting 8 CORP program, edition 3.0, in the presence of separate divisions, as well as new features of the program, including the automated completion of income tax returns when closing separate divisions, watch the video recording of the expert lecture 1C “1C: Reporting for the first quarter of 2017 - new things in reporting, what to pay attention to”, which took place on April 13, 2017 at 1C: Lecture Hall.

Absolutely all Russian legal entities are not deprived of the opportunity to open separate divisions, which can be branches, representative offices and other divisions, for example, stationary workplaces. The procedure for organizing their activities, as well as the activities themselves, as well as their goals and objectives, are described in the legislative acts of Russia. Some separate divisions may engage in entrepreneurial activities and may make a profit. As a result, there will be an obligation to pay income tax on separate divisions.

General provisions on separate divisions

Domestic civil legislation directly provides as business entities organizations that take part in business activities or are created to achieve specific goals (Article 48 of the Civil Code of the Russian Federation).

All domestic legal entities may, at their own discretion, voluntarily create separate divisions (Article 55 of the Civil Code of the Russian Federation). Such created separate divisions are not legal entities and are deprived of the legal capacity of legal entities.

When making a decision to create structural units that meet the criterion of isolation, it is necessary to take into account that the address of such a unit cannot coincide with the address of the main organization. Also, such structural units must have stationary workplaces, i.e. workplaces whose existence period exceeds a calendar month (Article 11 of the Tax Code of the Russian Federation). Such divisions are a branch, a representative office or a stationary workplace (Article 55 of the Civil Code of the Russian Federation and Article 11 of the Tax Code of the Russian Federation).

Information about each specific unit (with the exception of stationary workplaces) must be contained in the unified state register of legal entities. The organization that creates them is obliged to submit completed applications to the tax authorities on approved forms No. 13001, No. P13002 or No. P14001.

Installing general concepts, as well as the functions and purposes of creating separate divisions, domestic civil legislation does not regulate the issue of distribution of income tax between separate divisions.

However, as follows from Art. 55 of the Civil Code of the Russian Federation, a separate structural unit can perform all or only part of the functions of the organization that created it, as well as participate in activities that generate income, and therefore are subject to income tax.

As a result, the management of the main organization that created the corresponding structural unit may be faced with the question of the correctness of payment of income tax by separate divisions.

Income tax for separate divisions

The procedure for calculating and paying income tax by companies that include structurally separate divisions is separately described and regulated by the provisions of domestic tax legislation.

Paragraph 1 of Article 288 of the Tax Code of Russia directly stipulates that the distribution of income tax among separate divisions when the main organization pays the specified tax is not carried out. This rule applies only when paying tax to the federal budget.

In this case, the entities obligated to pay income tax are the main organizations, and not each structural unit separately. Both advance tax payments and the tax itself are payable to the address of the parent company.

It must be emphasized that an important rule is indicated in paragraph 2 of the named article of the Tax Code of the Russian Federation, according to which the calculation of profit tax for a structural unit, if the tax is paid in favor of a subject of the federation, is carried out taking into account the share of profit of each separate structure. Payment is made both to the budget at the address of the parent company and to the budget at the address of each structural unit.

This share should be determined as the arithmetic average of the share of the average headcount of the division (labor costs) in the average headcount of the company (wage costs), as well as the share of the residual value of the depreciable property of the structural unit in the residual value of the main company's property. All available units are taken into account.

It should be noted that if several separate divisions of an organization are located on the territory of the same subject of Russia, then there is no need to distribute the tax among such divisions. In this case, the total share of profit of all separate structural divisions of the main organization is taken into account.

The rules of domestic fiscal rulemaking (clause 2 of Article 288 of the Tax Code of the Russian Federation) determine that the above indicators are established based on actual indicators. The main organization independently resolves the issue of which indicator should be used. The selected indicator is used throughout the relevant tax period.

For enterprises with a seasonal work cycle, exceptions are provided when determining the share of labor costs. Such weight can and is permissibly determined in accordance with the requirements of Art. 255 of the Tax Code of the Russian Federation, but only with prior approval from the tax authorities.

Reporting on income tax of separate divisions

Paragraph 3 of Article 288 of the Tax Code of the Russian Federation provides for a rule according to which an organization independently calculates the amount of income tax for each of its structural divisions.

The specified amount is reflected in the tax return. In this case, the responsibility for drawing up a profit tax return for a separate division, according to Article 288 of the Tax Code of the Russian Federation, is assigned to the main company.

Moreover, paragraph 3 of Art. 289 of the Tax Code of the Russian Federation provides only for the obligation of the main organization to fill out and submit a tax return for income tax to the tax authorities.

The named declaration must be submitted within a period not exceeding 28 days from the end of the relevant tax period. In this case we mean calendar days.

The tax return is submitted to the tax authorities at the location of the main organization, as well as to the tax authorities at the address of each individual structural unit, separate from the main enterprise. The main organization submits a declaration at the place of its tax registration for the company as a whole and with mandatory distribution among divisions.

It should also be noted that from paragraph 2 of Article 288 of the Tax Code of Russia it directly follows that if in one subject of the Federation several structural divisions of the same main organization are simultaneously located and operating, then the main organization chooses one structure through which the tax is paid to the regional budget.

Letter No. ШС-6-3/986 of the Federal Tax Service of the Russian Federation dated December 30, 2008 recommended the use of notification form 2 for income tax. The named form must be submitted to the tax authorities at the address of the structural divisions no later than the last day of the calendar year that precedes the appointment of the responsible separate division.

If the organization has separate divisions, then advance payments and income tax are calculated for each separate division and the parent organization based on the share of tax.

You can read about the procedure for calculating advance payments, income tax and filling out an income tax return in the presence of separate divisions.

Magnitude tax shares, which falls on a separate division or parent organization is defined as the arithmetic average of the share of two indicators: the residual value of depreciable property and the average number of employees or labor costs.

The organization itself decides which indicator to choose for calculating the share: the average headcount or labor costs, having consolidated its choice in the accounting policy. Each of these indicators will be determined for a separate division, the parent organization without taking into account the parent organization and the organization as a whole.

Tax share=(UVam+UW)/2, where

УВам - the share of the residual value of depreciable property for the reporting period

UW is the share of labor costs (or average headcount) for the reporting period.

The share of income tax in the declaration is indicated as a percentage. Since the declaration uses 11 decimal places to indicate the tax share, it is recommended to calculate the specific weights as percentages with an accuracy of 11 decimal places.

Features of determining the specific weight of the residual value of depreciable property

1. To calculate the share of depreciable property, only the residual value of fixed assets is used. Residual value of other depreciable property: intangible assets, capital investments in leased fixed assets are not used.
2. If depreciation is not accrued for fixed assets in accordance with Art. 256 of the Tax Code of the Russian Federation, then to calculate the share of depreciable property, instead of the residual value indicator, the initial (replacement cost) indicator is used.
3. When calculating the share, the residual value of fixed assets excluded from depreciable property is not used. Fixed assets may be excluded from depreciable property if they are no longer used to generate income or on the grounds provided for in paragraph 3 of Article 256 of the Tax Code of the Russian Federation. For example, depreciable property in accordance with clause 3 of Article 256 of the Tax Code of the Russian Federation does not include fixed assets: those received/transferred free of charge, for which there is a management decision to transfer to conservation for a period of more than 3 months or reconstruction and modernization with a period of modernization or reconstruction of more than a year and located in the Russian International Register of Ships.
4. When calculating the share, the residual value of fixed assets is determined according to tax accounting data. The right to use the residual value according to accounting data can only be used by an organization that uses the non-linear depreciation method in tax accounting.
5. The residual value of the leased property is taken into account when calculating the share of the residual value of fixed assets from the party to the leasing agreement from whom it is taken into account according to the terms of the agreement.
6. If a separate division was not created from the beginning of the tax period, then the residual value of fixed assets on the 1st day of the month in which it has not yet been created is early zero. If a separate division is liquidated before the end of the tax (reporting) period, then the residual value of fixed assets on the 1st day of the month after its liquidation is zero.
7. The residual value used in calculating the share is determined according to the rules for determining the tax base for property tax, namely the residual value of the property, determined for each 1st day of the reporting period and the 1st day of the next reporting period, is divided by the number of months of the reporting period, increased per unit. The residual value for the reporting period is determined for each separate division, parent organization without taking into account separate divisions and the organization as a whole.
8. The share of the residual value of fixed assets of each separate division and parent organization is determined by dividing the residual value of fixed assets of a separate division/parent organization for the reporting period by the residual value of the organization as a whole for the reporting period.

Example: Calculation of the share of depreciable property.

Features of calculating the share of the average number of employees

The procedure for calculating the average number of employees is not specified in the Tax Code, therefore, to calculate in accordance with clause 1 of Article 11 of the Tax Code of the Russian Federation, it is necessary to use the procedure established by other branches of legislation. The procedure for calculating the average headcount for filling out federal statistical observation forms was approved by Order of Rosstat of Russia No. 435 of October 24, 2011.

To calculate the share of the average number of employees, it is necessary to calculate the average number for each month for each separate division, parent organization and the organization as a whole, and then the average number for the reporting period.

The average number of employees per month is calculated as dividing the sum of the number of employees for each day of the calendar month by the number of calendar days of the month.

The average headcount for the reporting period is calculated as the sum of the average headcount for each month of the reporting period and divided by the number of months of the reporting period.

If an organization or its separate division did not operate for the entire reporting period (for example, if it was not created from the beginning of the reporting period or was liquidated before the end of the tax period), then the average headcount for the month/reporting period is still calculated by dividing by the number of calendar days month/number of months of the reporting period.

According to clause 81.4 of the Rosstat instructions, the average headcount must be indicated in whole units. For newly created separate divisions, the average number of employees for the reporting period may be less than 1. There are no rules for rounding the average number of employees regulatory documents not installed. Therefore, in order to prevent a conflict with the tax authorities, it is recommended to state in the accounting policy for tax purposes that the rules accepted in mathematics are used to calculate the average headcount: values ​​less than 0.5 are discarded, and values ​​greater than 0.5 are rounded to one.

The share of the average number of employees of each separate division and parent organization is determined by dividing the average number of employees of a separate division/parent organization for the reporting period by the average number of employees for the organization as a whole for the reporting period.

Example. Calculation of the share of the average number of employees

Features of calculating the share of labor costs

Instead of the indicator of the share of the average headcount, you can use the indicator of the share of labor costs, which is calculated as the ratio of labor costs for employees of a separate division/parent organization for the reporting period to labor costs for the organization as a whole for the same reporting period.

If an organization has established in its accounting policy that the share of tax will be calculated based on the share of wages, then the following must be taken into account:

1. Labor costs must meet general requirements to recognize expenses, that is, to be justified and documented.
2. All labor costs taken into account when calculating the share must be indicated in Article 255 of the Tax Code of the Russian Federation.
3. Standardized labor costs (costs for voluntary medical, pension insurance, death insurance) in calculating the share of labor costs are accepted only within the established standards.
4. The costs of creating a reserve for upcoming vacation pay, created according to the rules of Article 324.1 of the Tax Code of the Russian Federation, are also included in labor costs.
5. For organizations using the cash method, labor costs will be taken to calculate the proportion of labor costs as debt is paid off.

Based on two indicators calculated in the examples of this article: the share of the residual value of depreciable property and the share of the average headcount, we will calculate the share of the profit tax of a separate division and the parent organization.

Clause 78 of the Instructions “On approval of the Instructions for filling out federal statistical observation forms N P-1 “Information on the production and shipment of goods and services”, N P-2 “Information on investments in non-financial assets”, N P-3 “Information on financial state of the organization”, N P-4 “Information on the number, wages and movement of workers”, N P-5 (m) “Basic information on the activities of the organization”, approved by Rosstat order No. 435 dated 10.24.11.

P.81.5-81.6 Instructions “On approval of the Instructions for filling out federal statistical observation forms N P-1 “Information on the production and shipment of goods and services”, N P-2 “Information on investments in non-financial assets”, N P-3 “Information on the financial condition of the organization”, N P-4 “Information on the number, wages and movement of employees”, N P-5 (m) “Basic information on the activities of the organization”, approved by Rosstat order No. 435 dated 10.24.11.

P.81.9-81.10 Instructions “On approval of the Instructions for filling out federal statistical observation forms N P-1 “Information on the production and shipment of goods and services”, N P-2 “Information on investments in non-financial assets”, N P-3 “Information on the financial condition of the organization”, N P-4 “Information on the number, wages and movement of employees”, N P-5 (m) “Basic information on the activities of the organization”, approved by Rosstat order No. 435 dated 10.24.11

Clause 1, clause 3, Article 273 of the Tax Code of the Russian Federation

First of all, let us remind you in what cases an organization has, according to the requirements, Tax Code. By virtue of Art. 11 of the Tax Code of the Russian Federation, a separate subdivision is recognized as any subdivision territorially isolated from it, at the location of which stationary workplaces are equipped, that is, workplaces created for a period of more than one month. Moreover, the recognition of a division as separate does not depend on whether its creation is reflected in the constituent or other organizational and administrative documents of the organization, or on the powers with which it is vested.
In turn, in order to understand what a workplace is, let’s turn to labor legislation. According to Art. 209 of the Labor Code of the Russian Federation, a workplace is defined as a place where an employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer.

Based on these definitions, the conduct by an organization of activities for more than a month at an address different from the location address indicated in the organization’s constituent documents is considered by the tax authorities as activity through a separate division (Letter of the Federal Tax Service for Moscow dated March 19, 2012 N 17-26/23423 ).
At the same time, the capital's tax authorities clarify that if a separate division uses cash register equipment, it should be registered with the tax authority at the location of this division.

Moreover, according to the experts of the financial department, set out in Letters dated January 18, 2012 N 03-02-07/1-20, dated August 5, 2011 N 03-02-07/1-279, to recognize the fact that the organization has a separate division and therefore for setting legal entity for registration at the location of this unit, the period of stay of a particular employee at a stationary workplace created by the organization does not matter. For example, if an organization rents premises (not at its location) only for storing any products and not a single employee is in this premises permanently (it is mostly closed, it is opened by employees whose activities are traveling in nature only as needed for the import or export of stored products), this premises must still be considered a separate division and registered with the local tax office.

If a catering company opens new outlets (new cafes, restaurants, canteens, etc.), a separate division is definitely created, since it is unlikely that they will last less than one month. The concept of “territorial isolation” in Art. 11 of the Tax Code of the Russian Federation is not specified, and in fact it turns out that even if a new point is opened on the same street or in a neighboring building with the main place of business of the organization, it still falls under the definition of a separate division for tax purposes.

Rules for calculating income tax in the presence of separate divisions

Features of the calculation and payment of income tax by organizations with separate divisions are regulated by Art. 288 Tax Code of the Russian Federation. Let's consider its requirements in more detail.

We pay to the federal budget only for the main place

According to paragraph 1 of Art. 288 of the Tax Code of the Russian Federation and income tax at the end of the year in the part transferred to the federal budget is carried out in full at the location of the organization, without distributing these amounts among separate divisions. Let us remind you that payments to the federal budget constitute an insignificant part of the tax - they are calculated at a rate of 2% (clause 1 of Article 284 of the Tax Code of the Russian Federation).

We distribute the rest

The bulk of income tax payments are paid to the budgets of the constituent entities of the Russian Federation according to tax rate in the amount of 18% (clause 1 of Article 284 of the Tax Code of the Russian Federation). Regional authorities have the right to lower this rate for certain categories of taxpayers, but in any case it cannot be less than 13.5%.

These amounts must be distributed across all places of activity, that is, paid both at the location of the organization and at the location of each of its separate divisions, in certain shares (Clause 2 of Article 288 of the Tax Code of the Russian Federation). Moreover, it is necessary to calculate the amount of advance payments and the amount of tax payable to the budgets of the constituent entities of the Russian Federation and municipalities at the rates that apply in the relevant territories (where the organization itself and its separate divisions are located). This means that it is not the amount of income tax paid (advance payments) that is subject to distribution, but the amount of taxable profit.

In other words, you need to take the total amount of taxable profit for the corresponding period, distribute it between the parent organization and all separate divisions, and only then apply the appropriate regional income tax rates in force in the constituent entities of the Russian Federation to each of the calculated amounts of distributed profit. It does not matter how much profit each of the separate divisions actually brought. There is no talk of any separate accounting of income and expenses by division (to accurately determine the tax base). The total amount of income tax for the organization as a whole (together with all divisions) is taken and distributed by calculation based on the provisions of Art. 288 Tax Code of the Russian Federation indicators. This was emphasized in the Letter of the Ministry of Finance of Russia dated October 10, 2011 N 03-03-06/1/640, where the department’s specialists explained that the organization is obliged to calculate and pay the amount of tax (advance payments) to be credited to the revenue side of the budgets of the constituent entities of the Russian Federation and municipal budgets formations at the location of the organization, as well as at the location of each separate division, based on the share of taxable profit attributable to this division, regardless of whether or not the corresponding division has income and expenses that form the tax base.

The taxpayer carries out all calculations independently. In this case, the taxpayer must provide information about the amounts of advance tax payments, as well as the amounts of tax calculated based on the results of the tax period, to its separate divisions, as well as to the tax authorities at the location of the divisions no later than the deadline established for filing tax returns for the corresponding reporting or tax year. period (clause 3 of article 288 of the Tax Code of the Russian Federation). Within the same time frame, the taxpayer is obliged to pay the amounts of advance payments and the amount of tax based on the results of the tax period (clause 4 of Article 288 of the Tax Code of the Russian Federation).

These standards do not specify who exactly should make the transfer: the accountant of the parent organization or the accountant of each division. Since this issue is not resolved, the author believes that both options are possible. If a division has its own current account, the division itself can pay “its” part of the advance payment (tax). In this case, it is quite acceptable for the parent organization to make all the necessary transfers independently. In this case, the accountant of the parent organization fills out all payment orders for the transfer of each part of the advance payment (tax) to the relevant regional and local budgets (indicating those checkpoints that were assigned during registration at the relevant locations of the units) (Letter of the Federal Tax Service of Russia dated May 30. 2007 N MM-8-02/465@). If the division does not have its own current account, the payment of tax at its location will in any case be made by the parent organization.

General procedure for calculating amounts payable to the budgets of constituent entities of the Russian Federation

Calculate the share of profit attributable to separate divisions, clause 2 of Art. 288 of the Tax Code of the Russian Federation prescribes as an arithmetic average value of the specific gravity:

• the average number of employees or labor costs of a given separate division, respectively, in the average number of employees or in labor costs determined for the taxpayer as a whole. Taxpayers independently determine which indicator should be used, and this choice, reflected in the accounting policy, remains unchanged during the tax period;
• the residual value of the depreciable property of this division in the residual value of the depreciable property, determined as a whole for the taxpayer in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation (and if depreciation is calculated using a non-linear method, it is allowed to determine the residual value using accounting data).

The share is determined based on the actual indicators of the average number of employees (labor costs) and the residual value of fixed assets of the organization and its separate divisions for the corresponding reporting (tax) period.

Example 1. Smak LLC, located in Russian Federation Subject No. 1, has three separate divisions (cafes): two on the territory of Russian Federation Subject No. 2 (N N 1-2, 2-2) (with a regional income tax rate of 18%), one ( N 1-3) on the territory of the subject of the Russian Federation N 3 (rate - 14%).

When drawing up a declaration for 9 months of 2012, the accountant of Smak LLC distributes taxable profit based on the following data:

• the total taxable profit for 9 months for the organization as a whole is 6 million rubles. (accordingly, the amount of tax calculated for payment to the federal budget (at a rate of 2%) is 120,000 rubles);
• the activities of division No. 1-3 are unprofitable (loss is 500 thousand rubles);
• According to the company's accounting policy, the average number of employees is used to calculate the share. The results of calculating the average number of employees for 9 months and the residual value of fixed assets are presented in the table:

Note. Let us note that the fact that the activities of division No. 3 are unprofitable does not have any significance for determining the part of taxable profit and the amount of tax payable to the budget of this constituent entity of the Russian Federation. Therefore, information about the amount of loss can be ignored, and the “original” 6 million rubles are subject to distribution.

The calculations made by the accountant of Smak LLC will be as follows:

Let us explain the calculation procedure using the example of separate division No. 1-2:

• the share of the average number of employees will be equal to 0.1639 (20 people / 122 people);
  
• the share of the residual value of fixed assets is 0.1304 (1,800 thousand rubles / 13,800 thousand rubles);
  
• the share of profit attributable to this division (arithmetic average) is 0.14715 ((0.1639 + 0.1304) / 2);
  
• the amount of the tax base attributable to this division is 882,900 rubles. (RUB 6,000,000 x 0.14715);
  
• the amount of income tax for 9 months, subject to calculation for payment to the budget of the constituent entity of the Russian Federation No. 2 (at a rate of 18%), - 158,922 rubles. (RUB 882,900 x 18%).
  

The rest of the calculations are made in a similar way, with the only difference being that in constituent entity of the Russian Federation No. 3, the regional income tax rate is not 18, but 14%.

As you can see, it is not difficult to calculate the arithmetic average and determine the share of indicators; the main thing is to correctly calculate the initial indicators: the average headcount (or labor costs) and the residual value of fixed assets.

Average number of employees. When calculating it, you must be guided by the Instructions for filling out federal statistical observation forms (Approved by Order of Rosstat dated October 24, 2011 N 435), in particular for filling out form P-4 “Information on the number, wages and movement of workers.” Let's note the most important points:

• the average payroll number is calculated on the basis of the payroll number, which includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization;
• It is necessary to take into account not only those actually working, but also those absent from work for any reason. In particular, the payroll includes in whole units: those who actually showed up for work (including those who did not work due to downtime); were on business trips; those who did not show up for work due to illness; sent away from work to improve their skills, etc. Some employees on the payroll are not included in the average payroll (for example, those on maternity leave, parental leave);
• persons hired on a part-time basis (for example, half-time) are counted in the payroll as whole units, but when calculating the average payroll they are reflected in proportion to the time worked;
• employees who, in accordance with the legislation of the Russian Federation, have reduced working hours (for example, employees under the age of 18, disabled people) are counted as whole units;
• the average payroll number for the month is calculated by summing the payroll number of employees for each calendar day of the month, including holidays (non-working days) and weekends (for these days the number is determined based on the number of employees for the previous working day), and dividing the result by the number of calendar days of the month;
• for a quarter, this indicator is determined by summing the average number of employees for all months of the organization’s operation in the quarter and dividing the resulting amount by three. Calculations are carried out in a similar way for the period from the beginning of the year to the reporting month inclusive (summed up and divided by the appropriate number of months) and for the year (summed up and divided by 12).

Labor costs. They will be determined in the manner established by Art. 255 Tax Code of the Russian Federation. The share of labor costs of a separate division is calculated as the ratio of labor costs for the corresponding period, calculated in accordance with Art. 255 of the Tax Code of the Russian Federation, for this division to labor costs for the same period for the organization as a whole, multiplied by 100% (Letter of the Ministry of Finance of Russia dated 03/07/2006 N 03-03-04/1/187). The share of labor costs of the parent organization is calculated in a similar way.

Residual value of depreciable property. When calculating this indicator, you need to take into account a number of nuances.

1. Based on clause 2 of Art. 288 of the Tax Code of the Russian Federation, not all types of depreciable property should be taken into account, but only fixed assets. As the Ministry of Finance emphasized in Letter dated October 6, 2010 N 03-03-06/1/633, the residual value of other depreciable property (except fixed assets), intangible assets and capital investments is not taken into account, and in Letter dated April 20, 2011 N 03-03 -06/2/66 it is clarified that the residual value of capital investments in the form of inseparable improvements in leased property should not be taken into account.

2. It is necessary to correctly determine the composition of fixed assets in the context of individual separate divisions, taking into account the following explanations:

• The fixed assets of a separate division include only those assets that are used to generate income in this particular division, and on whose balance sheet these objects are listed - on the balance sheet of this division, another division or the parent organization - is completely unimportant (Letters from the Ministry of Finance of Russia dated May 10, 2011 N 03-03-06/2/77, dated 11/13/2010 N 03-03-06/2/193);
• it is necessary to take into account those fixed assets that are leased and, under the terms of the agreement, are on the balance sheet of a separate division (Letter of the Ministry of Finance of Russia dated 07/03/2012 N 03-03-06/1/329), as well as those objects that are transferred by the division to rent (Letter of the Federal Tax Service for Moscow dated June 21, 2010 N 16-15/064582@).

3. By general rule The residual value of fixed assets should be determined on the basis of tax accounting data. With the straight-line depreciation method, this is a mandatory requirement. If depreciation is calculated using a non-linear method, you can take not the “tax” but the “accounting” residual value.

4. As is known, depreciation is not calculated for all types of depreciable property according to the rules of tax legislation. However, if depreciation is not calculated for some fixed asset in tax accounting, this does not mean that it should not be taken into account. In such a situation, residual value should be understood as the initial or replacement cost of such fixed assets (Letter of the Ministry of Finance of Russia dated October 7, 2008 N 03-03-06/4/68).

5. Since the residual value of depreciable property is constantly changing (both as a result of depreciation and during the movement of fixed assets: acquisition, creation, sale, write-off, etc.), the specific weight for the purposes of fulfilling the requirements of Art. 288 of the Tax Code of the Russian Federation must be determined based on the average (average annual) residual value. It must be calculated according to the rules established for the purposes of calculating property tax in paragraph 4 of Art. 376 Tax Code of the Russian Federation. This was noted in a number of letters, including the already mentioned Letter N 03-03-06/4/68, as well as in Letters of the Ministry of Finance of Russia dated 09.19.2012 N 03-03-06/1/488, Federal Tax Service on Moscow dated 02/18/2010 N 16-15/017667, Federal Tax Service of Russia dated 10/02/2009 N 3-2-10/24@. That is, you need to add up the residual value of fixed assets on the first day of each month included in the corresponding reporting (tax) period, as well as on the first day of the month following the reporting (tax) period, and divide the result by the number of months in a given period, increased per unit. For example, when calculating the average residual value of fixed assets of a separate division for 9 months of 2012, you need to add up the indicators for the first day of each month from January to October 2012 inclusive and divide the result by 10.

6. In practice, a situation may well arise when some separate division does not have depreciable fixed assets at all. For example, if all fixed assets that are actually used by this division in its production activities are leased.

In such a situation, financiers prescribe when calculating the share of profit of a division to consider the residual value of its fixed assets equal to zero (Letter of the Ministry of Finance of Russia dated June 27, 2011 N 03-03-06/1/381). Accordingly, only one indicator will take part in the calculation - the average number of employees (labor costs).

If there are several divisions on the territory of one subject of the Russian Federation

In the same paragraph 2 of Art. 288 of the Tax Code of the Russian Federation provides special rules for some special cases. If an organization has several separate divisions on the territory of one constituent entity of the Russian Federation, it has the right not to distribute profits to each of them. In such a situation, it is possible to determine the total amount of tax payable to the budget of this constituent entity of the Russian Federation based on the share of profit calculated from the aggregate indicators of all separate divisions located on the territory of this constituent entity of the Russian Federation. You just need to select one of these separate divisions through which the tax will be paid to the budget of a given subject of the Russian Federation.

The taxpayer makes the choice independently, but he needs to notify the tax authorities in which he is a member at the location of the separate divisions about the decision made before December 31 of the year preceding the tax period. In addition, notifications must be submitted every time changes occur that affect the tax payment procedure, for example, if the number of structural divisions in the territory of a given constituent entity of the Russian Federation has changed or if the taxpayer has changed his mind and decided to pay the tax not through one responsible division, but separately for each division .

Example 2. Let's change the conditions of example 1, assuming that Smak LLC decided to pay taxes to the budgets of the constituent entities of the Russian Federation through a responsible division, which selected a separate division No. 2-2 in the constituent entity of the Russian Federation No. 2.

In such a situation, calculations in the part that concerns divisions located in the subject of the Russian Federation No. 2 will be made in total amounts for both divisions:

• the share of the average number of employees will be 0.4098 ((20 people + 30 people) / 122 people);
  
• the share of the residual value of fixed assets is 0.3116: ((1800 + 2500) / 13,800) thousand rubles;
  
• the share of profit attributable to these divisions (arithmetic average) is 0.3607 ((0.4098 + 0.3116) / 2);
  
• the amount of the tax base attributable to these divisions is RUB 2,164,200. (RUB 6,000,000 x 0.3607);
  
• the amount of income tax for 9 months, subject to calculation for payment to the budget of the constituent entity of the Russian Federation No. 2 (at a rate of 18%), - 389,556 rubles. (RUB 2,164,200 x 18%).
  

As a result, the distribution of profits and tax amounts will look like this:

If new divisions are created or old divisions are liquidated

Particularly regulated in paragraph 2 of Art. 288 of the Tax Code of the Russian Federation cases when during the current tax period (calendar year) organizations create new or liquidate existing separate divisions.

Firstly, in such situations, it is necessary to notify the tax authorities in the territory of the subject in which separate units were created or liquidated about the choice of the unit through which the tax will be paid to the budget of this subject of the Russian Federation. This must be done within 10 days after the end of the relevant reporting period. Note that since the wording of this norm does not specify that we are talking specifically about 10 calendar days, such a period should be considered established in working days (clause 6 of Article 6.1 of the Tax Code of the Russian Federation).

Since we are talking about the end of the “reporting period” (without mentioning tax period), it turns out that if a division is created or liquidated at the end of the year (in the fourth quarter (if the organization submits declarations quarterly) or in December (if declarations are submitted monthly)), then, in the author’s opinion, the notification must be submitted before December 31 of the current year, and not within 10 working days after the end of the tax period.

Recommended standard forms of notifications can be found in Letter of the Federal Tax Service of Russia dated December 30, 2008 N ShS-6-3/986. There, in Appendix 3, are given detailed diagrams submission of notifications depending on the specific circumstances that may arise in practice.

Secondly, taxes must be paid on time, starting from the reporting (tax) period following the period in which such a separate division was created or liquidated.

These are the rules. Let's look at how they work in practice.

When a new division is created

Often organizations open divisions in those constituent entities of the Russian Federation where they have not previously operated. The timing of making the first payments of income tax in the territory of a given constituent entity of the Russian Federation in this situation depends on the reporting periods.

Those organizations whose reporting periods are the first quarter, half a year and 9 months do not need to pay monthly advance payments in the reporting period when a new separate division is created “for this division” at its location. The first payment will be made after filing a declaration in which advance payments for this division will be calculated for the first time. For example, if a new division in a subject of the Russian Federation where the organization had no divisions before was created in July 2012, pay the first advance payment in this subject of the Russian Federation it will be necessary only in October 2012 (until October 29, 2012 (since the 28th falls on a day off)). If a new division was created after 10/01/2012, you will need to pay tax (including advance payments) at its location only from 01/01/2013.

If an organization calculates advance payments based on the actual profit received and submits monthly declarations, its reporting periods will be January, January - February, etc. In such a situation, if a separate division was created, for example, in July, the advance payment at its location must be paid in August (before August 28) on the basis of an income tax return for 7 months (from January to July), also submitted before August 28 .

There are often cases when a new division is created in a constituent entity of the Russian Federation, where several other divisions had already been opened before and one responsible division could already be selected through which tax was paid on the territory of this constituent entity of the Russian Federation. The specific procedure for action in such a situation is not regulated by law. According to the author, it seems logical to continue to pay advance payments and tax in a given constituent entity of the Russian Federation in the same manner, while calculating the corresponding share of profit taking into account the indicators of the newly created division right from the moment of its creation.

For example, in Letter of the Federal Tax Service of Russia dated March 25, 2009 N 3-2-10/8, tax authorities considered the situation when a second separate division is created on the territory of a constituent entity of the Russian Federation. In other words, previously there was one division in a given subject of the Russian Federation (and it was for this that the tax was paid), but now there will be two of them, and you must either pay separately for each of them, or choose one responsible division. Considering that the entire organization switches to the procedure for paying taxes through responsible divisions, tax officials emphasized that the chosen procedure applies to all its divisions, including those newly created during the tax period - from the moment of their creation. That is, if the organization has other divisions in other constituent entities of the Russian Federation and responsible divisions have been selected there, then in this constituent entity of the Russian Federation, where a new division is now opening, it is also necessary to select a responsible division. Accordingly, in this case it is impossible to pay tax separately for each of the two divisions.

One of the problems that arises when creating new divisions is related to the fact that the tax base and tax amounts (advance payments) are calculated on an accrual basis from the beginning of the calendar year. However, the indicators of a newly created division “appear” only after the date of its creation, and for the previous period (from 01.01 to the date of creation of the division) they simply did not exist. Therefore, when calculating the share of profit for those periods when a new division has not yet been created, the indicators necessary to calculate the share (in particular, the residual value of fixed assets on the first day of each month from January to the month the division was created inclusive) are taken equal to zero. This was noted in the Letter of the Ministry of Finance of Russia dated July 6, 2005 N 03-03-02/16.

Example 3. Let's change the conditions of example 2, assuming that in June 2012 two more separate divisions were created:

• No. 3-2 in the subject of the Russian Federation No. 2 (unit No. 2-2 remained responsible);
  
• N 1-4 in the subject of the Russian Federation N 4 (regional tax rate - 18%).
  

The total taxable profit for 9 months of 2012 (taking into account the profit received from the activities of two new divisions) amounted to 6,900 thousand rubles.

In each of the new divisions, fixed assets were put into operation in June 2012 original cost 1 million rub. each. Depreciation is calculated using the linear method (20 thousand rubles per month in each division).

The average number of employees in division No. 3-2 was: for June - 3 people, for each month from July to September inclusive - 38 people; for division N 1-4: for June - 3 people, for each month from July to September inclusive - 14 people.

Smak LLC submitted the necessary notifications to the tax inspectorates in constituent entities of the Russian Federation No. 2, No. 4 by July 13, 2012 (inclusive) and began paying monthly advance payments, taking into account new divisions (including in the constituent entity of the Russian Federation No. 4) from July 2012

When drawing up declarations and calculating tax amounts for 9 months of 2012, taking into account the above circumstances, the accountant supplemented the indicators necessary for profit distribution with the following parameters:

• the average cost of fixed assets for each of the new divisions (N 3-2, N 1-4) will be equal to 388 thousand rubles. ((0 + 0 + 0 + 0 + 0 + 0 + 1000 + 980 + 960 + 940) thousand rubles / 10);
  
• The average number of employees in division No. 3-2 is 13 people. (((0 people x 5 months) + 3 people + 38 people x 3) / 9 months), in division N 1-4 - 5 people. (((0 people x 5 months) + 3 people + 14 people x 3 months) / 9 months).
  

The initial data for calculating the tax base and tax amount for 9 months of 2012, broken down by organizational divisions, looks like this:

When a division is liquidated

If an organization decides to liquidate a separate division, the accountant faces much more problems than when creating new divisions. A significant part of them is also related to the fact that the calculation of the tax base and tax amounts is carried out on an accrual basis.

If in the territory of the subject of the Russian Federation in which the division is being liquidated, the organization does not have other divisions (it was the only one), there is no longer a need to make further tax payments in this region. It is difficult to ensure that the liquidation takes place exactly on the last day of the reporting period; as a rule, some part of another period is “captured”, which turns out to be not fully “worked out”. This leads to the following.

1. The last reporting period for a liquidated division is considered to be the period in which the liquidation itself took place. For example, if a division was liquidated in August 2012, and the reporting periods are quarterly, half-year, 9 months, the share of profit attributable to this division must be determined based on the results of 9 months of 2012. In this case, the indicators of the division will be taken for the actual period of its operation (from 01.01 to the date of liquidation), and since such a division did not carry out any activities in September 2012, when calculating the indicators for September are taken equal to zero.

2. Since the division itself no longer exists, it will no longer be able to pay tax “for itself.” This in turn leads to two consequences:

• the tax (advance payments) based on the results of the last reporting period, calculated for the liquidated division, is forced to be paid by the parent organization itself (provided that there are no other divisions left in this constituent entity of the Russian Federation, from which a responsible division has been selected that makes payment on the territory of this constituent entity of the Russian Federation);
• it may be necessary to complete the same procedure for making advance payments based on the results of the previous reporting period, payable in those months when the division no longer exists (for example, the division was liquidated in August, problems arise with the next monthly payment, which must be transferred before September 28, and It may happen that the monthly payment for August has not yet been paid).

As emphasized in the Letter of the Ministry of Finance of Russia dated February 24, 2009 N 03-03-06/1/82, due to the fact that when a separate division is closed, payment of advance payments for subsequent reporting periods and tax for the current tax period at the former location of this division is not is carried out, the taxpayer has the right to submit updated income tax returns for the last reporting period before the closure of the division. That is, if a division was liquidated in August 2012, you can submit an “adjustment” for the first half of 2012 (that is, for the period from January to June inclusive).

The point of filing updated declarations is to “withdraw” those monthly advance payments to the budget of the subject of the Russian Federation at the location of the liquidated unit, which were accrued for payment in the quarter in which its closure occurred, and to transfer them to increase payments to the budget of the subject Russian Federation at the location of the organization. Of course, you can only “withdraw” advance payments for payments that have not yet arrived. Let's return to our example: if the division was liquidated before August 28 (that is, the advance payment for July (due by July 28) should have already been paid), then advance payments for August and September can be “redirected” in the adjusted declaration. Their payment must be made by the parent organization.

However, if in a given subject of the Russian Federation, in addition to the liquidated one, there are other separate divisions, including those responsible for paying tax in a given subject of the Russian Federation, the need for “clarifications” disappears, since the tax in a given subject of the Russian Federation will continue to be paid by the responsible division, taking into account the indicators of all other divisions (including liquidated ones), calculated taking into account the above nuances.

Example 4. Let's supplement the conditions of example 3, assuming that:

• in mid-November 2012, division No. 3-2 (opened in June 2012) was closed. All employees were dismissed on November 15, 2012 (the average monthly number of employees in November was 14 people). Fixed assets were sold in November 2012;
  
• Division No. 1-3 was closed in December. The average monthly number of employees for the year was 11 people.
  

At the end of the year, a profit of 7.5 million rubles was received.

In relation to division No. 1-3, you can submit an updated declaration for 9 months of 2012, since activities in this region have ceased completely, but in relation to division No. 3-2 there is no such need, since two divisions continue to operate in this constituent entity of the Russian Federation, one of of whom is responsible.

When calculating for 2012, we proceed from the following figures:

• the average cost of fixed assets of liquidated division No. 3-2 will be equal to 369 thousand rubles. ((((0 rub. x 6 months) + 1000 + 980 + 960 + 940 + 920 + 0 + 0) rub.) / 13);
  
• The average number of employees of division No. 3-2 is 14 people. (((0 people x 5 months) + 3 people + (38 people x 4 months) + 14 people + 0 people) / 12 months).
  

At the same time, the initial data for calculating the tax base and the amount of tax for 2012 by division (including two liquidated ones) are as follows:

Another nuance is that in the reporting periods following the period in which the division was liquidated, there is no need not only to pay tax at the location of the liquidated division, but also to distribute a share of the profit to it. At the same time, as you know, the tax base is calculated on an accrual basis and it “contains” the income and expenses of the liquidated division for the period from January 1 to the date of its closure. These amounts must be excluded from the total taxable profit to be distributed in the reporting periods following the period of liquidation. The accountant determined the amount to be excluded based on the results of the period in which the liquidation took place (when he last calculated the share of indicators and the share of profit attributable to this division).

If an organization has three or more separate divisions on the territory of one subject of the Russian Federation, and the responsible division has decided to close, it is necessary to select another responsible division from the remaining ones and notify the tax authority about the choice made not only at the location of the selected responsible division, but also at the location of those divisions for which tax will be paid.

A difficult situation will also arise when, for the remainder of the year after the liquidation of a division, the organization will incur losses, as a result of which, at the end of the next reporting periods or the tax period as a whole, the profit will be less than it was in the last reporting period in which the liquidation occurred, and when the part of the profit attributable to the liquidated division was calculated.

In this case, it is necessary to reduce the previously calculated tax amounts both for the organization as a whole and for all its separate divisions, including those that were liquidated in the current year. To do this, you will need to recalculate the tax base based on the share of the profit of the liquidated division that was determined for its last reporting period. However, if in the future the organization corrects the situation and its profit increases, the amounts of the tax base and tax for the liquidated division (now upward) should not be recalculated again.

This was noted in the Letters of the Federal Tax Service for Moscow dated February 18, 2010 N 16-15/017656, the Federal Tax Service of Russia dated October 1, 2009 N 3-2-10/23@, where the following calculation scheme is proposed:

• when the tax base is lowered based on the results of the reporting period following the period of liquidation of the division, the tax base and the tax amount for this division are adjusted (reduced) based on the share of profit that was calculated for it for its last reporting period;
• if the tax base subsequently increases, the amount of the tax base for the liquidated division, adjusted earlier, is not recalculated upward again;
• To distribute the remaining amounts between the parent organization and other separate divisions (except for the liquidated one), it is necessary:

a) reduce the total amount of the tax base for the organization as a whole by the amount of the tax base for the liquidated division that was determined earlier (taking into account adjustments when the tax base was lowered in the previous period, but without recalculation in the event of a subsequent increase in the tax base);

b) take the result obtained (the remaining tax base) as 100%;

c) distribute this amount between the existing divisions and the parent organization according to the general rule, based on the proportion of indicators minus the indicators of the liquidated division.

For example, for the first quarter of 2012, the tax base of the organization was 1000 units, the share of the tax base for the division closed on March 31, 2012 was determined at 20% (200 units). Over the 6 months of 2012, the tax base increased, and therefore the tax base for the closed division remained unchanged. For 9 months of 2012, the tax base of the organization decreased compared to the tax base for 6 months and amounted to 700 units. For the closed division it will be 140 units (700 units x 20%). The tax base for the organization as a whole is reduced by the size of the adjusted tax base for the closed division, and the resulting result of 560 units (700 - 140) is distributed between the organization without divisions and operating divisions.

Over the year, the tax base increased compared to the tax base for 9 months of 2012 and amounted to 900 units. The tax base for the organization as a whole is reduced by the size of the adjusted tax base for the closed division; the resulting result of 760 units (900 - 140) is taken as 100% and distributed between the organization without divisions and operating divisions.

Special requirements for tax returns

According to paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, an organization that includes separate divisions must submit a tax return for income tax at the end of each reporting and tax period not only to the tax authorities at the location of the organization itself (head office), but also at the location of each division. It should be borne in mind that the head office inspectorate in accordance with clause 5 of Art. 289 of the Tax Code of the Russian Federation, a tax return must be submitted for the organization as a whole, distributed among separate divisions.

There are exceptions to the general rule. If payment of tax to the budget of a constituent entity of the Russian Federation, in which there are several separate divisions, is carried out through one responsible division chosen by the organization, it is necessary to submit a declaration in this constituent entity of the Russian Federation only at the location of the responsible division, that is, in such a situation, send declarations to the location of all other divisions in this subject of the Russian Federation (through which the tax is not paid) is not necessary.

The form and procedure for filling out the income tax return were approved by Order of the Federal Tax Service of Russia dated March 22, 2012 N ММВ-7-3/174@. Both the parent organization and the divisions themselves (by proxy) can submit (send) declarations at the location of the units. Basically, you need to follow the same rules that organizations without divisions apply. The only difference is that the declaration of an organization that has divisions additionally includes Appendix 5 to sheet 02, which is filled out separately:

• at the head of the organization without separate divisions;
• for each division, including those that were liquidated in the current tax period (or for a group of divisions located on the territory of one constituent entity of the Russian Federation, if tax is paid to the budget of this subject through a responsible division).

The following declaration must be submitted to the tax office at the location of the divisions:

• title page;
• subsection 1.1 section. 1;
• subsection 1.2 section. 1 (if monthly advance payments are made during the quarter);
• Appendix 5 to sheet 02 (calculation of tax amount).

So, we found out that organizations with separate divisions calculate and pay income tax according to special rules. That part of the tax that is subject to credit to the budget of a constituent entity of the Russian Federation must be paid in all constituent entities of the Russian Federation where there are divisions. This can be done either in relation to each of the divisions, or by selecting one of them registered in a given subject of the Russian Federation as responsible. When distributing the tax base between the parent organization and its divisions, it is necessary to take into account a number of nuances that are highlighted in this article. We hope that this will help readers cope with the additional complexities that arise when creating new or liquidating old units.