Note: tax return form (for reporting for 2017), the procedure for filling it out and the format for submitting it to in electronic format approved by Order of the Federal Tax Service of Russia dated 02/01/2016 N ММВ-7-3/51@.
Samples of filling out the Unified Agricultural Tax declaration
Declaration of Unified Agricultural Tax for individual entrepreneurs (.
Declaration of Unified Agricultural Tax for organizations ().
Deadlines for submitting the Unified Agricultural Tax declaration
The tax period for the Unified Agricultural Tax is a calendar year.
In case of termination of activity as an agricultural producer, the declaration must be submitted no later than the 25th day of the month following the one in which the activity was terminated.
If the delivery day falls on a weekend or holiday, then deadline filing of the declaration is postponed to the next working day.
Fines behind late delivery declarations:
- If the Unified Agricultural Tax tax has been paid - 1,000 rubles.
- If the Unified Agricultural Tax tax has not been paid - 5% of the amount of tax payable on the basis of this declaration, for each full or less than a month from the day established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.
Where to submit the Unified Agricultural Tax declaration
The Unified Agricultural Tax declaration is submitted to tax authority:
- Individual entrepreneur - at his place of residence;
- LLC - at its location ( legal address main office).
Methods for filing a Unified Agricultural Tax declaration
The Unified Agricultural Tax declaration can be submitted in three ways:
- In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
- By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
- In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).
Note: To submit a declaration through a representative - individual entrepreneur, it is necessary to issue a notarized power of attorney, and for organizations to issue a power of attorney in simple written form (with the signature of the head and seal)
Note, when submitting a declaration in paper form, some tax inspectors may require
- attach the declaration file in electronic form on a floppy disk or flash drive;
- print a special barcode on the declaration, which will duplicate the information contained in the declaration.
Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.
Basic rules for filling out the Unified Agricultural Tax declaration
- All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be placed in them.
- If there is no data to fill out a field, a dash is placed in each cell.
- All values of cost indicators are indicated in whole units according to the rounding rules (less than 50 kopecks (0.5) are discarded, and 50 kopecks (0.5) or more are rounded to a full ruble (whole unit)).
- Text fields are filled in in capital block letters.
- The declaration must be filled out by hand or using a computer.
- When filling out the declaration, black, purple or blue ink is used. When filling out a declaration on a computer, characters must be printed in Courier New font with a height of 16-18 points.
- All pages, starting from the title page, must be numbered (for example, the 1st page is “001”; the second is “020”, etc.).
- On title page and pages of the 1st and 2nd sections, you must sign and date the declaration. The stamp is placed only on the title page, where the M.P. is indicated. (place of printing).
- There is no need to stitch or staple the pages of the declaration.
- Double-sided printing of the declaration and correction of errors in it are not allowed.
- Fines and penalties are not reflected in the declaration.
Instructions for filling out the Unified Agricultural Tax declaration
You can download the official instructions for filling out the Unified Agricultural Tax declaration
Title page
Section 1. The amount of the single agricultural tax subject to payment to the budget
Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010--”).
Field " checkpoint" The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received at the Federal Tax Service at the location of the organization.
Field " Correction number" Put: " 0-- "(if the declaration is submitted for the first time for the tax period (quarter), " 1-- "(if this is the first fix), " 2-- "(if the second), etc.
Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated ( see Appendix 1).
Field " Reporting year " This field indicates the year for which the declaration is being submitted.
Field " Submitted to the tax authority (code)" The code of the tax authority to which the declaration is submitted is indicated. You can find out the code of your Federal Tax Service using.
Field " at the place of registration (code)" The code of the place where the declaration is submitted to the tax authority is indicated ( see Appendix 2).
Field " Taxpayer" Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.
Field " Type code economic activity according to the OKVED classifier" This field indicates the Unified Agricultural Tax activity code in accordance with new edition OKVED directory. Individual entrepreneurs and LLCs can also find their activity codes in an extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities, respectively.
note, when submitting the Unified Agricultural Tax declaration for 2017, this code must be indicated in accordance with the new edition of OKVED. You can transfer a code from the old edition to the new one using our service for comparing OKVED codes.
Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in case of their reorganization or liquidation ( see Appendix 3).
Field " Number contact phone number " Specified in any format (for example, “+74950001122”).
Field " On the pages" This field indicates the number of pages that make up the declaration (for example, “004”).
Field " with supporting documents or their copies attached" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.
Block " Power of attorney and completeness of information specified in this declaration" In the first field you must indicate: “ 1 "(if the authenticity of the declaration is confirmed by the individual entrepreneur or the head of the organization), " 2 "(if the taxpayer's representative).
In the remaining fields of this block:
- If the declaration is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled in. The entrepreneur only needs to sign and date the declaration.
- If the declaration is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the field “last name, first name, patronymic in full.” After which the manager must sign and date the declaration.
- If the declaration is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full.” After this, the representative must sign, date the declaration and indicate the name of the document confirming his authority.
- If the declaration is submitted by a representative (legal entity), then in the field “Last name, first name, patronymic in full” the full name of the authorized person is written individual this organization. After this, this individual must sign, date the declaration and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field and puts a stamp (if any).
Section 2. Calculation of the single agricultural tax
Field "TIN" And "Checkpoint" field(how to fill out, see the “Title Page” section).
String "001" and "003". OKTMO code is indicated here municipality at the location of the organization (place of residence of the individual entrepreneur). If the code contains 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678---”). You can find out the OKTMO code using.
Line "001" is filled in mandatory, and line “003” only if the location of the organization (place of residence of the individual entrepreneur) changes. If the place of registration with the Federal Tax Service has not changed, then a dash is placed in line “003”.
Line "002". The amount of the advance payment calculated for payment to the budget based on the results of the six months is indicated here.
Line "004". This indicates the amount of tax payable to the budget for the entire calendar year, taking into account the advance payment for the six months:
Line 050 of section 2 – Line 002, the resulting value must be ≥ 0, otherwise line 005 is filled in.
Line "005". This line is filled in when advance payment for half a year it turned out to be more than the tax amount for the entire calendar year:
Line 002 – Line 050 of section 2, the resulting value must be > 0, otherwise line 004 is filled.
This situation usually arises when expenses for the second half of the year exceeded income (a loss was incurred). The excess tax amount paid can be accepted for reduction next year or returned by writing an application to the Federal Tax Service for a refund.
Section 2.1. Calculation of the amount of loss reducing tax base according to the Unified Agricultural Tax tax
Line "010". The amount of income received for the calendar year is indicated here (all income that must be taken into account when determining the tax base is listed in clause 1 of Article 346.5 of the Tax Code of the Russian Federation).
Line "020". The amount of expenses incurred in the calendar year is indicated here (all expenses for which the tax base can be reduced are listed in paragraphs 2 - 4.1, 5 of Article 346.5 of the Tax Code of the Russian Federation).
Line "030". The tax base for the calendar year is indicated here:
Line 010 – Line 020, if as a result the difference between income and expenses turns out to be negative, then the tax base is recognized as equal to 0.
Line "040". This indicates the amount of loss received in previous tax periods (Line 010 Section 2.1.) by which the tax base can be reduced. When reducing, you can use the entire amount of the loss or part of it, but the amount of the loss cannot exceed the tax base (the remaining loss in this case is carried forward to the next year).
Line "045".The tax rate is indicated here, established by clause 1 Article 346.8 of the Tax Code of the Russian Federation, or the tax rate, statutory subject of the Russian Federation in accordance with Article 346.8 of the Tax Code of the Russian Federation.
Line "050". The amount of Unified Agricultural Tax for the calendar year is indicated here.
It is calculated using the following formula:
(Line 030 – Line 040) x 6 / 100 x line code 045 / 100.
Section 3. Report intended use funds
This section is completed if, based on the results of previous tax periods, losses were incurred (expenses exceeded income). The tax base can be reduced by the amount of the resulting loss for 10 years after the loss year. For example, the loss based on the results of 2017 can be taken into account until 2027.
In this case, the loss can be reduced within the tax base. For example, in 2015 you accumulated 10,000 rubles. loss, and the tax base amounted to 7,000 rubles. – in this case, you can write off only 7,000 rubles, and the remaining 3,000 rubles can be transferred to the next year.
note, the transfer of losses is carried out in the sequence in which they were received. For example, if there were losses in 2016 and 2017, then in 2018 it is first necessary to take into account the losses of 2016 when reducing the tax base, and only then the losses of 2017.
Line "010". This indicates the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the current one. calendar year(sum of lines 020-110).
Lines "020-110". Losses are indicated here by year of their formation (they correspond to the values of lines 130-230 of section 2.1 of the Declaration for the previous year).
Line "120". The amount of loss for the past calendar year is indicated here:
Line 010 section 2 – Line 020 section 2. Line 120 is filled in only if the amount of income is less than the amount of expenses.
Line "130". This indicates the amount of losses at the beginning of the next tax period by which the tax base can be reduced in future tax periods:
Line 010 – Line 040 of section 2 + Line 120. The value of line 130 is transferred to section 2.1 of the Declaration for the next year and is indicated in line 010.
Lines "140-230". The amounts of losses for years that were not taken into account when reducing the tax base in the past calendar year are indicated here (the loss for the past calendar year is indicated last in the list of years).
The sum of the values of lines 140-230 must correspond to the indicator of line 130. In this case, the values of the indicators of lines 140-230 are transferred to Section 2.1 of the Declaration for the next calendar year and are indicated in lines 020-110.
95 When switching to another tax system 96 Upon termination entrepreneurial activity or activities of the Unified Agricultural Tax Appendix 2. Codes for the place of submission of the declaration to the Federal Tax Service
Location code Name of place 120 At the place of residence of the individual entrepreneur 213 At the place of registration as the largest taxpayer 214 By location Russian organization, which is not the largest taxpayer 215 At the location of the legal successor who is not the largest taxpayer 216 At the location of the legal successor, who is the largest taxpayer 331 At the place of activity foreign organization through a branch of a foreign organization Appendix 3. Codes of reorganization and liquidation forms
Filling out a declaration through programs and services
The Unified Agricultural Tax return can also be completed using:
- Free program “Legal Taxpayer” from the Federal Tax Service of the Russian Federation;
- Paid program "1C: Entrepreneur" (for individual entrepreneurs);
- Paid Internet services (“My Business”, “Kontur.Accounting”, etc.);
- Specialized accounting companies.
You are required to report this payment once a year. The form of the declaration under the Unified Agricultural Tax, as well as the procedure for filling it out, were approved by order of the Federal Tax Service dated July 28, 2014 No. ММВ-7-3/384@. The declaration form for the Unified Agricultural Tax for 2016 is current as amended by Order of the Federal Tax Service of Russia dated February 1, 2016 No. ММВ-7-3/51@. Let's look at the main points related to filing agricultural tax reports.
General rules for filing a tax return for the unified agricultural tax
For 2016, a report must be submitted to the Federal Tax Service by March 31, 2017. The report form approved by the above order is the same for both legal entities and individual entrepreneurs. A declaration is submitted to the Federal Tax Service at the place of registration of the organization or individual entrepreneur - payers of the Unified Agricultural Tax.
It is also worth recalling that at the same time it is necessary to pay the tax itself, or rather its final amount. annual amount. At the same time, within the framework of the application of the Unified Agricultural Tax, an advance payment is provided for the results of the six months. This means that the taxpayer independently calculates the tax base and transfers the appropriate amount of tax without filing a declaration. The deadline for paying the advance for the six months is no later than July 25. Of course, in this case the final annual payment is paid minus the previously transferred advance.
The tax return contains data for the entire year, that is, it reflects the tax base, including both the part for which the advance payment was calculated and for the final summing up of the year.
The annual tax amount is also presented broken down into two payments, so that if for some reason the Unified Agricultural Tax payer did not fulfill his obligation to transfer the advance, but paid, say, the entire amount of tax at the end of the year, the controllers will become aware of such delay after filing the declaration. So paying penalties in this case cannot be avoided.
But let's return to the issue of filling out the declaration. When preparing a report, general standard rules should be followed. The declaration can be completed by hand on paper or using a computer. In the latter case, it must either be printed, signed and also submitted in paper form, or transmitted via electronic communication channels through a special operator. To do this, the taxpayer will need a digital signature.
The declaration is completed in national currency– in rubles. Values are rounded to whole rubles, that is, amounts less than 50 kopecks are discarded, more than 50 kopecks are rounded to the full ruble.
On the title page indicate the tax period code - 34. If agricultural tax reporting is submitted, for example, upon closure of an organization or deregistration of an individual entrepreneur, that is, before the end of the calendar year, then indicate code 50. In such a situation, the report must be submitted in tax office by the 25th day of the month following the month in which activity as an agricultural producer was terminated in accordance with the notice of termination of payment of the Unified Agricultural Tax. The requirement to submit such a notice is provided for in paragraph 9 of Article 346.3 Tax Code.
Composition of the tax return for the unified agricultural tax
The declaration form for the Unified Agricultural Tax, including for 2016, in addition to the traditional title page indicating basic information about the taxpayer, includes 4 sections.
The first section directly indicates the amount of tax, broken down into an advance semi-annual payment and the final amount of settlements at the end of the year. Section 2 contains basic data on the tax base: the amount of income and expenses of the agricultural producer, total amount losses from previous years, by which the tax base under the Unified Agricultural Tax is reduced, as well as the estimated amount of the annual tax. In section 2, the amounts of losses from previous years must be presented by the year they were received. Let us recall that the very possibility of reducing the tax base of the current calendar year due to losses from previous years is provided for in paragraph 5 of Article 346.6 of the Tax Code. The last section 3 reflects data on the use of property or Money received and used within the framework of targeted programs.
Tax return according to Unified Agricultural Tax 2019, 2018 form download form
03.01.2019
The declaration form for the Unified Agricultural Tax (Unified Agricultural Tax, form for KND 1151059) was approved by order of the Federal Tax Service Russia dated July 28, 2014 No. ММВ-7-3/384@"On approval of the form of the tax return for the unified agricultural tax, the procedure for filling it out, as well as the format for submitting the tax return for the unified agricultural tax in electronic form", as amended by the order of the Federal Tax Service of the Russian Federationdated 02/01/2016 No. ММВ-7-3/51@.
Start of action latest edition: 12.03.2016.
About changes in the declaration
According to the order dated 02/01/2016 No. ММВ-7-3/51@A number of changes have been made to the declaration:
This order amended appendices No. 1, 2 and 3 to order No. MMV-7-3/384@.
Excerpt from the orderdated 02/01/2016 No. ММВ-7-3/51@(changes):
1.1. In Appendix No. 1 "Tax return for the unified agricultural tax":
1.1.1. On the title page of the form, exclude the tax return for the unified agricultural tax "MP";
1.1.2. Barcode "01807011" is replaced with barcode "01808018", barcode "01807035" is replaced with barcode "01808032", barcode "01807042" is replaced with barcode "01808049";
1.1.3. Replace the sheet with the barcode “01807028” with the sheet with the barcode “01808025” as amended in accordance with Appendix No. 1 to this order.
1.3. In Appendix No. 3 “Procedure for filling out a tax return for the unified agricultural tax”:
1.3.1. IN section III"Procedure for filling out the title page of the Declaration":
in clause 3.2: in subclause 8, delete the words “OK 029-2001”;
in clause 3.3: in subclause 2 the words “certified by the seal of the organization” should be deleted;
in paragraph two of subparagraph 5 the words ", certified by seal legal entity- representative of the taxpayer," exclude;
1.3.2. In Section V "Procedure for filling out Section 2 "Calculation of the Unified Agricultural Tax" of the Declaration":
Clause 5.5 should be stated as follows:
"5.5. Line code 045 indicates the tax rate established by paragraph 1 of Article 346.8 of the Code, or the tax rate established by the law of the subject Russian Federation in accordance with Article 346.8 of the Code";
Clause 5.5 shall be considered clause 5.6 accordingly;
in subclause 5.6, replace the expression "(line code 030 - line code 040) x 6 / 100" with the expression "(line code 030 - line code 040) x line code 045 / 100";
Clause 5.6 shall be considered clause 5.7 accordingly.
general information
Deadlines for submitting the declaration according to Unified Agricultural Tax: We fill out and submit a declaration under the Unified Agricultural Tax no later than March 31 of the year following the expired tax period.In case of termination of business activity as an agricultural producer, the declaration is submitted no later than the 25th day of the month following the month in which, according to the notification submitted by the taxpayer to the tax authority, such activity was terminated. (Clause 2, Clause 1, Article 346.10 of the Tax Code of the Russian Federation).
Tax and reporting periods:1. The tax period for taxes is a calendar year.2. Tax reporting periods are half a year.The tax period is the period after which the process of forming the tax base is completed and the amount of tax payable is finally determined. Source 1: Federal Tax Service.
Individual entrepreneurs and legal entities that are agricultural producers. Today we will figure out how to report under the Unified Agricultural Tax, or rather, how to fill out a declaration yourself. So, let's talk about everything in order.
Declaration on Unified Agricultural Tax
The Unified Agricultural Tax declaration is submitted once - at the end of the year by March 31. Those who have chosen this special mode also rent it out. The declaration form is established by Order of the Federal Tax Service of Russia No. ММВ-7-3/384@ dated July 28, 2014. View and.
The basic rules for filling out the following should be remembered:
- We fill it out either by hand or on the computer - then print it out;
- Acceptable ink colors are black, purple, blue;
- You cannot print the form on both sides of the sheet and staple the sheets of the document;
- Correction of errors is not permitted;
- Place dashes in empty cells;
- We write text data in large block letters;
- Cost indicators are stated in whole rubles;
- All pages are numbered - 001, 002 and so on.
These requirements are, in principle, standard, so let’s move on to filling out the form. The Unified Agricultural Tax declaration form itself consists of:
- Title;
- Section 1 - it states the amount of tax to be paid to the budget, that is, the results of the entire calculation;
- Section 2 – the tax calculation itself is shown here;
- Section 2.1 – amounts not allocated to financial results losses from previous years and losses taken to reduce the tax base for the reporting year;
- Section 3 – information on the receipt and intended use of funds is reflected, if any in the reporting year.
Filling out a declaration under the Unified Agricultural Tax - step-by-step instructions
Below we will go through the 5 steps of filling out the Unified Agricultural Tax declaration and provide examples of filling out each sheet.
Step 1 - Filling out the title page
If you have already filled out some kind of declaration or read, for example, an article about, then putting down the data on the title page will not be difficult for you. Everything is very simple here, you need to enter:
- The individual entrepreneur puts , and – they also indicate the checkpoint;
- The page number on the title page will be 001, on the following sheets - 002, etc.;
- We initially indicate the correction number as “0—”, if you then submit an updated declaration, enter “1—”, if you will correct it again, “2—”, etc.;
- Tax period code - set to 34 (corresponds to the year, see the remaining codes in Appendix 1 to the approving order of the Federal Tax Service);
- Then we enter the reporting year 2018, the code of our tax office and the code of the place of representation (for individual entrepreneurs it will be “120” - at the place of residence, for ordinary legal entities “214” - at the location, see the remaining codes in Appendix No. 2 all in addition to the one already indicated above the order of the Federal Tax Service);
- Then the individual entrepreneur indicates the full name line by line, the legal entity - the full name;
- We enter the OKVED code;
- If necessary, enter the reorganization/liquidation form code, as well as the corresponding INN/KPP of the reorganized legal entity;
- We indicate the phone number for contacts;
- We indicate the number of pages (how many are there in total in your declaration) and the number of pages of attachments (if there are any attachments).
An example of filling out a title page looks like this:
Step 2 - Do the calculation in Section 2
Why are we skipping the first section? Section 1 is final, so you must first fill out the data in Sections 2 and 2.1.
In Section 2 we have very few lines, we put here:
- On line 010 – the amount of income for the year;
- On line 020 - the amount of expenses for the year;
- On line 030 – we calculate the tax base, line 030 = 010 – 020;
Important! If the difference between income and expenses is negative, that is, we received a loss, then we consider that our tax base = 0 and we will have dashes on line 030.
- On line 040 – enter the amount of loss previous periods, by which we are reducing the tax base for this year, we take this figure from line 010 of Section. 2.1. We will show you how to make calculations in this section below.
Important! The indicator on line 040 cannot be greater than line 030, since we cannot write off more losses than we have profits in this year.
- On line 045 – set the tax rate (standard – 6%);
- On line 050 – we calculate the tax, line 050 = (030 – 040) * 6%.
Step 3 — Fill in the damage amounts in Section 2.1
This section must be completed if in previous years the entrepreneur received a loss rather than a profit. You have the right to write off this loss over a period of 10 years, reducing the tax base for it, but this can only be done in chronological order. That is, for example, we had a loss in the previous three years: in 2015 – 120 thousand rubles, in 2016 – 50 thousand rubles, 2017 – 10 thousand rubles. In this situation, we first write off the loss of 2015, then 2016, and only then 2017. At the same time, you can reduce the tax base in the current year either by the entire loss or by part of it, just remember the rule that in Section 2, line 040 cannot be larger than line 030.
So, what do we indicate here:
- On line 010 – enter the total amount of losses previous years, which had not yet been carried forward to the beginning of the completed tax period. According to our example, this line will be equal to 180,000 rubles.
- In the block of lines 020-110 - we describe this amount by year. Following our example, we write three years in lines 020, 030 and 040, in the rest we put dashes;
- On line 120, we indicate the amount of loss for this year. Line 120 is equal to the difference between lines 020 and 010 from Sec. 2 (if expenses are greater than income). In our example, a profit was made in 2018, so there are dashes in this line;
- On line 130 - we enter the amount of loss that remained not transferred to reduce the base of this year and will be transferred in future tax periods. In our example, let us move Section 040 to line 040. 2 only 60,000 rubles, respectively, for the next periods we will have 120 thousand rubles left.
- In lines 140-230 we describe this amount by year. In our example it will be like this: 2015 – 60 thousand rubles, 2016 – 50 thousand rubles, 2017 – 10 thousand rubles.
Important! The indicators of line 130 and lines 140-230 from this declaration will go to line 010 and lines 020-110, respectively, in the declaration at the end of the next year.
An example of filling out this section looks like this:
Step 4 - Indicate the final data in Section 1
Now we return to Section 1. What we fill out here:
- In line 001 – we write down our OKTMO code;
- In line 003 - if the OKTMO code has changed during the year - put its new value, if it has not changed - dashes;
- In line 002 – we indicate the amount of the advance payment under the Unified Agricultural Tax, calculated based on the results of the six months. Let's say that we transferred a payment of 20 thousand rubles.
- In line 004 we enter the amount by which additional tax should be paid at the end of the year. In our example, line 050 Section. 2 = 74,790 rubles, of which we have already transferred 20 thousand rubles, which means line 004 = 54,790 rubles.
Important! If it turns out that we overpaid in advance for half a year, then we have line 002 Section. 1 more than line 050 Sec. 2, then we fill out not line 004, but line 005 - tax to be reduced. This situation is possible when in the second half of the year large expenses were incurred that covered all income, and as a result, at the end of the year we had a loss.
An example of completed Sections 1 and 2 looks like this:
Step 5 - How to complete Section 3
Here everything is similar to the declaration using the same simplification:
- We enter the admission code;
- We set the date of receipt and period of use;
- We indicate the amount received and the amount of funds used;
- We indicate the amounts of funds that were used for their intended purpose / for other purposes;
- At the end of the report we summarize the final indicators.
An example of a completed Section 3 is shown below:
Conclusion
So, the Unified Agricultural Tax declaration is ready, we put the dates, signature and seal - and it can be submitted to the tax office. You can submit a declaration under the Unified Agricultural Tax, like others, in three ways: in paper format (in person / through a representative), by mail with a list of attachments, or electronically. Individual entrepreneurs submit the document at their place of residence, legal entities - at their location.
Thank you for your attention. You may also be interested.
For workers Agriculture A special taxation system has been introduced in the Russian Federation. Organizations and private (individual) entrepreneurs who chose it during registration submit a tax return for the unified agricultural tax. It is mandatory for all economic entities practicing this special regime.
Download for viewing and printing:
Delivery deadlines
The tax return under the Unified Agricultural Tax must be in government agency at the end of the reporting period. It is the calendar year. Thus, the deadlines for submitting the document are as follows:
- until March 31 of the year following the reporting year (for 2017 submitted before 03/31/2018);
- until the 25th day of the month following the date of closure of the enterprise (IP).
Features of tax payment
It is important to fill out the form by taking into account the timing of payment of due amounts. According to the law, it is divided into two contributions:
- Advance. Paid until July 25, at the end of the semester. Counts into the total annual payment.
- Closing. Transferred until April 1 of the year following the reporting period. The amount must be adjusted according to real indicators and take into account the advance payment.
Where to submit the reporting document
Entrepreneurs, regardless of the volume of turnover, work with a specific branch of the Federal Tax Service. The principle of such a working connection is as follows:
- Organizations are tied to the place of registration. They work with the department that has jurisdiction over the given territory.
- Individual entrepreneurs are guided by their residential address.
Methods for filing a declaration
This type of reporting is submitted to the government agency in the same ways as all others. There are three in total:
- In person or through a representative. You must bring two copies of the document to the tax authority:
- one remains with the inspector;
- the second one contains reception data.
- Via postal service. It is necessary to issue a letter with a list of attachments. In this case, the reporting date is considered to be the day on the departure stamp.
- Through the Internet. When using this method you must have:
- access to special services;
- digital signature.
Form
In accordance with current legislation The responsibility for developing reporting forms is assigned to the Federal Tax Service. The form for the Unified National Economy has been valid since 2014:
- approved by order No. ММВ-7-3/384 dated July 28, 2014;
- The document contains recommendations for filling it out.
Subtleties of data entry
As with all reporting documents, standard filling requirements apply to this declaration:
- use black, blue or purple ink;
- entering data in capital letters:
- in one cell - one character;
- at electronic filling recommended font Courier New, 16-18;
- rounding financial indicators to the ruble;
- use only data in national currency;
- in cells for which there is no data, dashes are placed;
- Only one-sided printing of pages is allowed;
- they need to be numbered in order using the form “001”, “002” and so on;
- not allowed:
- correction of entered information;
- errors;
- blots;
- use of adjustment tools;
- stitching and fastening sheets.
Attention: the organization's seal is placed only on the title page. The pages of the 1st, 2nd sections and the title must contain:
- taxpayer's signature;
- date of completion.
For information: when entering data, the amount of penalties and fines is not taken into account.
What to write in the title
Tip: the form is designed quite simply and clearly. It is necessary to answer the questions indicated in the columns.
Sample declaration for Unified Agricultural Tax, page 1
Some indicators that should be entered in the appropriate cells have codes. These should be taken into account when filling out the document:
- An adjustment is an indicator of the order in which reports are filed. It is encrypted as follows:
- 0 means that the declaration is being submitted for the first time (for the corresponding reporting period);
- The numbers 1, 2, 3 and so on mark the repeated form, correcting incorrect information in the zero.
- The tax code indicates for what period the taxpayer is reporting:
- 34 - per year;
- 50 - for the same time, but the organization is going through a stage of change:
- reorganization;
- termination of activity;
- 95 shows that the payer decided to change the taxation regime;
- 96 is used when an entrepreneur refuses to further use the special regime of the Unified Agricultural Tax.
- The period column indicates the year for which the payer is reporting.
- The receiving department of the Federal Tax Service is also coded with a four-digit number. You can find it on the official website of the service.
- The place where the document is submitted should be entered as follows:
- 120 enter individual entrepreneurs;
- code “213” indicates that a large taxpayer is reporting;
- 214 - organization reporting at the place of registration.
- Personal data is reflected as follows:
- The individual entrepreneur enters his full name;
- head of the organization - the name of the LLC from the charter.
- The main type of activity according to OKVED is indicated separately (as in registration papers).
- The form for entering information about a telephone number is free.
- The number of pages is the same for everyone - there are four of them.
- The number of application sheets should be carefully counted and entered in the appropriate cell.
- Certification of the declaration:
- code “1” indicates that the document is provided by an individual entrepreneur or manager;
- "2" - official representative.
- The individual entrepreneur signs;
- The details of the head of the company are indicated in full and certified:
- his signature;
- seal;
- The date of completion is required.
Section 1
This page contains little information. The rules for entering them are indicated line by line in the table:
Hint: this page is certified with a signature and date of completion.
Sample declaration for Unified Agricultural Tax, page 2
Sample declaration for Unified Agricultural Tax, page 3
Section 2
This part takes into account the following amounts:
- tax base (income);
- enterprise expenses;
- tax;
- losses and more.
Sample declaration under Unified Agricultural Tax, page 4
The sheet should be filled out in accordance with the following principles:
For information: this sheet is also signed and dated.Section 2.1
This part is intended for declaring losses of all periods:
- Losses from previous years are recorded in cells 020 to 110:
- 110 is the total.
- 120 should contain a negative difference between income and expenses (if it turns out to be such).
- Losses are entered in cell 130 for accounting in subsequent reporting. They are deciphered in lines 140 to 230.
Section 3
This part is intended for declaring targeted income. They are fixed as follows:
- Type of income:
- 010 - grandees;
- 500 - remaining target funds.
- The time of receipt of money is indicated in the second column.
- 5 - period of their use.
- 3 - amount of funds.
- 6 - balance of unused money.
- 7 - the amount of funds used for other purposes.
Sample declaration for Unified Agricultural Tax, page 5
Sample declaration for Unified Agricultural Tax, page 6
About punishments
In case of untimely submission of reports to the entrepreneur ( executive) a fine may be imposed:
- In the amount of 1000 rubles, if the tax is paid.
- If the money has not been received into the budget, then an amount equal to 5% tax is charged for each month (even partial) of delay, limited to:
- maximum - 30% of the declared amount;
- minimum - one thousand rubles.
How to submit online
This type of reporting can be completed without downloading the form. Special services are used for this:
- “Legal Taxpayer” was created by the Federal Tax Service. Services are provided free of charge.
- Some entrepreneurs keep records using the 1C: Entrepreneur program. It provides the opportunity to generate reporting, including in the Unified Agricultural Tax form.
- There are paid services:
- "My business";
- "Kontur.Accounting" and others.
For information: it is possible to delegate the functions of generating and submitting declarations to specialized companies. This should be done on the basis of a formal agreement.
Watch the video about the Unified Agricultural Tax in 2018
On the same topic