If the company in the current tax period received a loss as a result of the primary or secondary activities, it is entitled to take into account the amount of loss in the calculation of income tax.
Moreover, this can be done immediately.
You will need
- declaration form on income tax.
The taxpayer may reduce the tax base for Income tax the profit in the amount of the resulting loss. The loss may reduce the tax base of the current tax period, or any tax period over the next 10 years. This is called "carry lesion for the future". The declaration Income tax income amount of such losses is recognized in theAnnex 4 to the sheet 02. Lines 010-130 indicate the residue be migrated loss at the beginning of the tax period, separately before 01.01.2002 and after that date. After the 01.01.2002 to the amount specified by year.
The amount of losses for the current fiscal period or thatof the loss, you want to "write off" now and not be transferred to the future, you are writing to a string of 150 Annex 4 to the sheet 02, and in lines 160-180 - the rest of the loss to be migrated at the end of the tax period, as a breakdown to 01.01. 2002 Mr and after.
Losses of the current tax period detailpainted on the previous pages declaration, namely in Annexes 2 and 3 to the sheet 02. For example, the amount of the loss from the sale of fixed assets is reflected in Annex 3. Types of property shall be sold separately (depreciated separately, land separately). It is necessary to distinguish between the total amount of the loss from the sale (it is reflected in Annex 3 to the sheet 02), and the amount that is attributable to the current reporting (tax) period (reflected in Annex 2 to the sheet 02). For example, lesion from sales of depreciable propertywritten off in equal installments over the remaining useful life, and to calculate the amount of the loss is attributable to the current reporting period, it is necessary to divide the total amount of loss by the number of remaining months until the end of its useful life and multiply it by the number of months in the reporting period.
Loss on the results of the main activities of the enterprise (on the "income minus expenses" system), and the outcome lesionAffecting the tax base are recognized in the sheet 02 "calculation of the profit tax of organizations". What are some lines of sheets for this it is necessary to sum is specified in the declaration itself.