Tax Code of the Russian Federation | Article 346-21. Procedure for calculating and paying tax |

Tax Code of the Russian Federation | Article 346-21. Procedure for calculating and paying tax

Tax Code of the Russian Federation (TC RF) (part two). N 117-ФЗ dated 03/05/2000 (List of amending documents).

Article 346-21. Procedure for calculating and paying tax

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate.

2. The tax amount at the end of the tax period is determined by the taxpayer independently.

3. Taxpayers who have chosen income as an object of taxation, based on the results of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, nine months, respectively. taking into account previously calculated amounts of advance tax payments (as amended by Federal Law No. 101-FZ of July 21, 2005 - Collection of Legislation of the Russian Federation, 2005, No. 30, Art. 3112).

(The paragraph has lost force on the basis of Federal Law of June 25, 2012 N 94-FZ - Collection of Legislation of the Russian Federation, 2012, N 26, Art. 3447)

3-1. Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:

1) insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, paid (within the calculated amounts) in this tax (reporting ) period in accordance with the legislation of the Russian Federation;

2) expenses for payment in accordance with the legislation of the Russian Federation of temporary disability benefits (except for industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, according to agreements with employers in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”;

3) payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary employee disability, which is paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

In this case, taxpayers (except for taxpayers specified in paragraph six of this paragraph) have the right to reduce the amount of tax (advance tax payments) by the amount of expenses specified in this paragraph by no more than 50 percent (as amended by Federal Law of November 27, 2022 No. N 335-FZ - Collection of Legislation of the Russian Federation, 2022, N 49, Article 7307).

Individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance contributions for compulsory pension insurance and compulsory medical insurance in the amount determined in accordance with paragraph 1 Article 430 of this Code (as amended by the Federal Law of November 30, 2016 N 401-FZ - Collection of Legislation of the Russian Federation, 2016, N 49, Art. 6844; Federal Law of November 27, 2022 N 335-FZ - Collection of Legislation Russian Federation, 2022, No. 49, Article 7307).

(Clause 3-1 was introduced by Federal Law of June 25, 2012 N 94-FZ - Collection of Legislation of the Russian Federation, 2012, N 26, Art. 3447)

4. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half year, nine months, respectively, taking into account previously calculated amounts of advance tax payments (as amended by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Art. 3112).

5. Previously calculated amounts of advance payments for tax are counted when calculating the amounts of advance payments for tax for the reporting period and the amount of tax for the tax period (as amended by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, art. 3112).

6. Payment of tax and advance payments for tax is made at the location of the organization (place of residence of the individual entrepreneur) (as amended by Federal Law of July 21, 2005 N 101-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Art. 3112 ).

7. The tax payable at the end of the tax period is paid no later than the deadlines established for filing a tax return in Article 346-23 of this Code (as amended by Federal Law No. 94-FZ of June 25, 2012 - Collection of Legislation of the Russian Federation, 2012 , N 26, Art. 3447).

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period (as amended by Federal Law No. 101-FZ of July 21, 2005 - Collection of Legislation of the Russian Federation, 2005, No. 30, Art. 3112)

8. If a taxpayer carries out a type of business activity in respect of which a trade tax is established in accordance with Chapter 33 of this Code, the taxpayer, in addition to the reduction amounts established by paragraph 3-1 of this article, has the right to reduce the amount of tax (advance payment) calculated according to the results of the tax (reporting) period for the object of taxation from the specified type of entrepreneurial activity, credited to the consolidated budget of the constituent entity of the Russian Federation, which includes the municipal entity (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, for the amount of trade tax paid during this tax (reporting) period.

The provisions of this paragraph do not apply if the taxpayer fails to provide notice of registration as a payer of the trade tax in relation to the object of business activity for which the trade tax has been paid.

(Clause 8 was introduced by Federal Law of November 29, 2014 N 382-FZ - Collection of Legislation of the Russian Federation, 2014, N 48, Art. 6663)

(Article 346-21 was introduced by Federal Law of July 24, 2002 N 104-FZ - Collection of Legislation of the Russian Federation, 2002, N 30, Art. 3021)

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Article 346.21 of the Tax Code of the Russian Federation - Procedure for calculating and paying tax

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate.

2. The tax amount at the end of the tax period is determined by the taxpayer independently.

The paragraph became invalid on January 1, 2013. — Federal Law of June 25, 2012 N 94-FZ.

3.1. Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:

In this case, taxpayers (with the exception of taxpayers specified in paragraph six of this paragraph) have the right to reduce the amount of tax (advance tax payments) by the amount of expenses specified in this paragraph by no more than 50 percent.

4. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half year, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.

5. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.

6. Payment of tax and advance payments of tax is made at the location of the organization (place of residence of the individual entrepreneur).

7. Tax payable upon expiration of the tax period is paid no later than the deadlines established for filing a tax return in Article 346.23 of this Code.

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.

8. If a taxpayer carries out a type of business activity in respect of which a trade tax is established in accordance with Chapter 33 of this Code, the taxpayer, in addition to the reduction amounts established by paragraph 3.1 of this article, has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period for the object of taxation from the specified type of business activity, credited to the consolidated budget of the subject of the Russian Federation, which includes the municipal entity (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, in the amount trade tax paid during this tax (reporting) period.