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How to pay advance income tax payments


The payment of advance payments for income tax is the responsibility of all organizations, regardless of whether they have received a profit in the current period or not.

The timing and amount of payment of advance payments usually depend on the previous profits of the enterprise, less often on its own wishes.

You will need

  • Declaration on income tax, the amount of profit your organization for the relevant period, the tax rate, the calculator



If your revenue for the previous four quarters did not exceed an average of 10 million rubles, then you pay up-front Payments by Tax On profit quarterly, that is, based on the results of three,Six and nine months of the current tax year. The same applies to you if your organization is listed in clause 3 of Article 286 of the Tax Code of the Russian Federation (is a budget, non-profit or the like.) The amount of the quarterly advance payment is calculated as the product of the tax base for the tax rate, with the tax base of the reporting period Is considered a cumulative total from the beginning of the year until the end of the reporting period. The amount payable to the budget is determined as the difference between the payment for the reporting period and the amount of the payment paid for the previous reporting period (in the current tax period).


If your average revenue for the previous four quarters was more than 10 million rubles. And you do not belong to the organizations listed in paragraph 3 of Article 286 of the Tax Code, you pay advance Payments by Tax Quarterly, and within the quarter,monthly. In this case, you also rely on the profits received earlier. In the first quarter of the tax period, your monthly payment will be equal to the monthly payment of the previous quarter (the fourth quarter of the previous tax period). In the second quarter, your monthly payment will be the quarterly advance payment for the first quarter divided by three. In the third and fourth quarters, Payment on Tax On profit, calculated as the difference between the sums of quarterly payments for the previous two quarters, divided into three.


You can voluntarily switch to such an optionPayment of advance payments, as a monthly payment based on actual profits received. No special permission is required for this. You must notify your tax authority before the start of the tax period in any written form. The monthly payment is the same as the quarterly payment, only the reporting period for you will be the current month (there are no quarterly payments), and you rely on the actual profit received in the current period, rather than on the profit of the previous period.


In the case of quarterly advance payments andMonthly payments based on the actual profit the declaration must be submitted and the amount of the advance payment is paid no later than the 28th day of the month following the reporting period. In the case of the "quarterly payment plus monthly within the quarter" system, the last period for monthly payments is the 28th of the current month, and not the next. If 28 is a weekend or a holiday, the deadline is the next business day.


If you did not receive a profit or received a lossAccording to the results of the reporting period, the amount of the calculated down payment will be zero. You still submit the declaration, putting dashes in the appropriate lines.

How to pay advance income tax payments Was last modified: June 20th, 2017 By Vikruydj
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