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How to pay advance payments on income tax

How to pay advance payments on income tax

Advance payments of income tax is the duty of all organizations, regardless of whether they have received income in the current period or not.

Timing and amount of advance payments usually depend on previous earnings of the enterprise, at least - on his own wishes.

You will need

  • declaration of income tax, the amount of your organization's income during the same period, the tax rate calculator



If your revenue for the last four quarters did not exceed an average of 10 million rubles., Then you pay upfront payments by Income tax income on a quarterly basis, ie in the first three,six and nine months of the current fiscal year. The same applies to you if your organization belongs to the listed in item 3 Article 286 of the Tax Code (a budget, or a non-profit, etc..). The amount of the quarterly advance payment is calculated as the product of the tax base by the tax rate, and the tax base of the reporting period It considered a cumulative total from the beginning of the year until the end of the reporting period. The budget is subject to the payment of the amount determined as the difference between the payment for the period and the amount of fees paid for the previous reporting period (in the current tax period).


If your average revenue for the last four quarters was more than 10 million rubles. and you do not belong to the organizations listed in item 3 of Article 286 of the Tax Code, then you pay upfront payments by Income tax income on a quarterly basis, and within the district alsomonthly. At the same time you are also relying on the previously obtained profits. In the first quarter of the tax period, your monthly payment will be equal to the monthly payment of the previous quarter (fourth quarter of the previous fiscal period) .All the second quarter of your monthly payment will be the amount of the quarterly advance payment for the first quarter, divided by the tri.V the third and fourth quarters of each month you pay advance payment of Income tax income, which is calculated as the difference between the amount of quarterly payments for the previous two quarters, divided by three.


You can freely switch to this optionadvance payments as a monthly payment based on the actual profits. No special authorization for this is not required. You must notify its decision to the tax authority before the beginning of the tax period in any written form. Monthly payment is considered as well as a quarterly, but the reporting period for you will be the current year (quarterly payments not), and you rely on the actual profits earned in the current period, rather than the profits of the previous period.


In the case of quarterly advance payments andmonthly payments based on the actual earnings declaration must be filed and the amount of the advance payment is paid not later than the 28th day of the month following the reporting period. In the case of the system "a quarterly payment plus monthly within the quarter," the deadline for the monthly payment is the 28th of the month and not the next. If the number 28 falls on a weekend or holiday, the deadline is the next business day.


If you have not made a profit or suffered a lossin the reporting period, the amount of the calculated advance payment will be zero. Declaration of you are still applying, put a dash in the corresponding rows.

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