Deregistration of separate structures of organizations from tax registration does not relieve business entities from fulfilling their obligations to timely submit reports on them. Employers must report income tax by submitting two forms to the Federal Tax Service - 2-NDFL (certificates generated separately for each employee) and 6-NDFL (a generalized calculation showing the amount of income and taxes cumulatively from the beginning of the tax year and for the last quarter).
Nuances of filling out and submitting 6-NDFL when closing a separate division
6-NDFL for separate divisions is filled out in the usual manner in accordance with the instructions from the order of the Federal Tax Service, issued on October 14, 2015 No. ММВ-7-11 / [email protected] The data shown by “separate division” are submitted separately and are not included in the calculation 6-NDFL throughout the organization.
Where to submit the report on the closed OP depends on the date of its removal from tax registration:
- If reporting is generated and sent to the Federal Tax Service before the actual day of deregistration of the unit, the recipient of the document will be the inspection at the place of registration of the closed OP.
- If the reporting is submitted after the completion of measures to close the unit, the documents are sent to the Federal Tax Service at the place of registration of the head office. When it comes to the largest taxpayer, reporting must be submitted in relation to the place of registration of the company with the status of the largest taxpayer.
Submitting 6-NDFL when closing a separate division provides for the reflection of data for the period from the beginning of the year until the date the “separate division” is deregistered. In terms of timing, you need to focus on the deadlines for submitting a specific document for the period in which the OP was closed.
When preparing reports for liquidated structures, it is necessary to take into account some features:
- the inspection code indicates the one to which the document will actually be sent;
- OKTMO is entered with reference to the location of the liquidated unit;
- Checkpoint – the code assigned to the closed OP must be displayed.
Calculation of income tax in “1C Accounting 8 CORP” (rev. 3.0)
Starting from version 3.0.52, 1C:Accounting 8 CORP (rev. 3.0) supports automatic calculation of income tax when deregistering separate divisions due to:
- moving - changing the address at which the activity is carried out;
- termination of the division's activities.
To reflect these events in the program, you should use the commands available from the Divisions directory element form (from the card of a separate division or branch) - see Fig. 1:
- Deregister;
- Register at the new address.
Rice. 1. Separate unit card
When calculating income tax and filling out the declaration, the requirements of clauses 2.7, 10.2 and 10.11 of the Procedure are taken into account.
The tax base has increased
Let's look at how the 1C: Accounting 8 CORP program, edition 3.0, automatically calculates profit shares and generates tax returns if one of the separate divisions is closed during the year.
Example 1
| The organization Comfort-Service LLC applies OSNO, the provisions of PBU 18/02, and at the end of the reporting period pays only quarterly advance payments. The organization Comfort-Service LLC is registered in Moscow, and has two separate divisions, which are located in St. Petersburg and in Anapa (Krasnodar Territory) and are registered with the Federal Tax Service at their location. Transfer of advance payments (tax) to the budget of a constituent entity of the Russian Federation is carried out by the parent organization (Moscow). At the end of the first half of 2022, the tax base for income tax for the organization as a whole amounted to RUB 381,370. Over 9 months, the tax base increased and amounted to RUB 1,262,645. The income tax rates for the budgets of the constituent entities of the Russian Federation do not differ and amount to 17%. In August 2017, a separate division located in St. Petersburg was deregistered (liquidated). Data for the first half of 2017 are shown in Table 1 (indicators in lines 1 and 2 are rounded). Table 1 Tax base and calculated income tax for budgets and constituent entities of the Russian Federation for the first half of 2022 No.
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Since the separate division in St. Petersburg was liquidated in August 2022, the last reporting period for it will be the first half of 2022. Figure 2 shows a fragment of Appendix No. 5 to Sheet 02 of the income tax declaration (hereinafter referred to as the Declaration) for the six months of 2022, compiled for a separate division in St. Petersburg.
Rice. 2. Appendix No. 5 to Sheet 02 of the Declaration for a separate division in St. Petersburg for the six months
In July 2022, when carrying out the regulatory operation Calculation of income tax included in the processing of Closing the month, standard actions are performed in relation to each separate (including the head) division:
- the share of profit (share of the tax base) is automatically calculated based on labor costs and the residual value of depreciable property;
- based on the calculated share of profit, the tax base is determined;
- Based on the tax base and the tax rate established for a specific constituent entity of the Russian Federation, the amount of tax is calculated;
- Postings are generated in the context of budgets and inspections of the Federal Tax Service of Russia.
In August 2022, the separate division located in St. Petersburg will close.
Therefore, when performing the regulatory operation Calculation of income tax for August, in addition to standard actions with existing divisions, special actions are performed in relation to a closed separate division:
- the share of the tax base (share of profit) is fixed in the amount calculated for the reporting period preceding the quarter in which the separate division was closed (clause 10.11 of the Procedure), that is, for the first half of 2022 (33.0256%). The specified share remains unchanged (“frozen”) until the end of the tax period, that is, until the end of 2022;
- the tax accrued for July is adjusted and fixed in the amount calculated for the first half of 2022 (RUB 21,412). The amount of accrued tax does not change until the end of the year, provided that the tax base for the organization as a whole does not decrease.
Starting from August 2022, in the reference calculation Distribution of profit according to the budgets of the constituent entities of the Russian Federation, the fixed share of the profit of a closed division is indicated separately - in the group Activities ceased (Fig. 3).
Rice. 3. Help-calculation of profit distribution according to budgets for September 2022
According to the calculation certificate, the share of the tax base (profit share) for operating divisions for 9 months of 2022 was:
- at the head office in Moscow - 93.2203%;
- for a separate division in Anapa - 6.7797%.
We will generate a set of tax returns for 9 months of 2022 in the 1C-Reporting service.
When creating a new version of the Income Tax Declaration report, the default title page sets the details of the head office (Moscow), namely:
- in the Submitted to the tax authority (code) field—indicate the code of the tax authority in which the head office is registered (7718);
- in the field at the location of the registration (code) - indicate the code: 214 (At the location of the Russian organization that is not the largest taxpayer).
The main sheets and indicators of the Declaration, including Appendix No. 5 to Sheet 02, are filled out automatically according to tax accounting data (Fill button).
The income tax declaration, which is submitted at the location of the head office, includes Appendix No. 5 to Sheet 02 in the amount of 3 pages, corresponding to the number of registrations with the Federal Tax Service from the beginning of the year (for the head office and 2 separate units, including closed ones).
Let us first consider how the program fills out Appendix No. 5 for a closed, separate division in St. Petersburg (Fig. 4).
Rice. 4. Appendix No. 5 to Sheet 02 of the Declaration for 9 months for a closed separate division
In the Calculation compiled (code) field, the value will be indicated: 3 - for a separate division closed during the current tax period. The following line indicators are filled in automatically:
- The tax base for the organization as a whole (line 030) is RUB 1,262,645;
- including without taking into account separate divisions closed during the current tax period (line 031) - RUB 1,136,695. This indicator corresponds to the difference between lines 030 for 9 months of 2017 and 050 for the first half of 2022 of Appendix No. 5 to Sheet 02 for a closed separate division (RUB 1,262,645 - RUB 125,950);
- Share of the tax base (%) (line 040) - 33.0256% (the fixed share of the tax base for a closed separate division corresponds to line 040 of Appendix No. 5 to Sheet 02 for the half year 2022);
- Tax base based on share (line 050) - RUB 125,950. The difference between the indicators on lines 030 and 031 must correspond to the indicator on line 050 for a closed, separate division (clause 10.2 of the Procedure);
- Tax rate to the budget of a constituent entity of the Russian Federation (%) (line 060) - 17%;
- Tax amount (line 070) - 21,412 rubles. This indicator corresponds to the indicator in line 070 of Appendix No. 5 to Sheet 02 for the first half of 2022.
Line 080 (Tax accrued to the budget of a constituent entity of the Russian Federation) is filled in manually by the user - RUB 21,412. (line 070 of Appendix No. 5 to Sheet 02 for the first half of 2022). Under the conditions of Example 1, the amount of tax to be paid additionally (line indicator 100) is zero.
Appendix No. 5 to Sheet 02 Declarations drawn up for the head division and for a separate division in Anapa are filled out based on the tax base for the organization as a whole, excluding closed separate divisions and the share of the tax base calculated for 9 months. Figure 5 shows a fragment of Appendix No. 5 to Sheet 02 of the Declaration drawn up for the head unit. In the Calculation compiled (code) field, the value 1 will be indicated - for the organization without its separate divisions. The field assigning the obligation to pay tax to a separate division must be filled in manually (specify the value 1 - assigned).
Rice. 5. Appendix No. 5 to Sheet 02 of the Declaration drawn up within 9 months for the parent unit
The indicators of lines 030-070 are filled in automatically as follows:
| Line of Appendix No. 5 to Sheet 2 of the Declaration | Data |
| 030 | RUB 1,262,645 |
| 031 | RUB 1,136,695 (tax base for 9 months of 2022 minus the indicator of line 050 of Appendix No. 5 to Sheet 02 for the first half of 2017 for a closed separate division: RUB 1,262,645 - RUB 125,950) |
| 040 | 93,2203 % |
| 050 | RUB 1,059,631 (line 031 indicator multiplied by line 040 data) |
| 060 | 17 % |
| 070 | RUB 180,137 (line 050 indicator multiplied by line 060). The sum of lines 070 of Appendix No. 5 for the parent organization and for each separate division is transferred to line 200 of Sheet 02 (clause 10.4 of the Procedure) |
Line 080 is filled in manually by the user and must correspond to the indicator in line 070 of Appendix No. 5 to Sheet 02 for the first half of 2022 for the parent division. Line 100 (Amount of tax to be paid additionally) is calculated automatically as the difference between lines 070 and 080.
Appendix No. 5 to Sheet 02 for a separate subdivision in Anapa is filled out in the same way.
Subsection 1.1 of Section 1 of the Declaration for the head unit will be automatically filled in according to the declaration data.
Line 010 of Subsection 1.1 of Section 1 indicates the OKTMO code of the municipality in whose territory the head office is located.
Now it is necessary to fill out declarations for separate divisions: active (Anapa) and closed (St. Petersburg).
When filling out a tax return, which is submitted at the location of a separate division in the city of Anapa, on the Title Page, the user must indicate the appropriate code of the tax authority, selecting it from the list of registrations, and the code for the place of submission of the declaration: 220 (At the location of the separate division of the Russian organization) .
By clicking the Fill button, the program will automatically generate a set of Declaration sheets for a separate subdivision in Anapa.
Appendix No. 5 to Sheet 02 is filled out similarly to the corresponding page of Appendix No. 5 to Sheet 02 of the Declaration, which is submitted at the location of the head unit.
Filling out an income tax return for a closed division has its own peculiarities.
When creating a new version of the Income Tax Declaration report on the title page, the user must perform the following sequence of actions:
- in the Submitted to the tax authority (code) field - indicate the code of the tax authority of the closed separate division by selecting it from the list of registrations (7801);
- in the field at the location of the accounting (code) - indicate the code: 223 (At the location (accounting) of the Russian organization when submitting a declaration for a closed separate division);
- confirm your actions (the Yes button) to the program warning (Attention! Before entering the filling mode for separate departments, all sections (sheets) of the report will be cleared. Continue the operation?).
As a result, the details on the Title Page (Sheet 01) of the Declaration are dynamically refilled and take on the following values in accordance with clause 2.7 of the Procedure:
- in the field Submitted to the tax authority (code) - indicate the code of the tax authority of the head division (7718), where it is now necessary to submit a declaration for a closed separate division;
- in the checkpoint field - indicate the checkpoint of a closed separate subdivision (780132001).
By clicking the Fill button, the program will automatically generate a set of Declaration sheets for a closed, separate division.
Appendix No. 5 to Sheet 02 is filled out similarly to the corresponding page of Appendix No. 5 to Sheet 02 of the Declaration, which is submitted at the location of the head unit.
On line 010 of subsection 1.1 of Section 1, the 1C: Accounting 8 CORP program, edition 3.0, will indicate the OKTMO code of the municipality on the territory of which the closed, separate division was located (clause 4.1.4 of the Procedure).
The tax base has decreased
2-NDFL upon closure of a separate division in 2019
2-NDFL certificates must be drawn up taking into account the methodological materials from the Order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11 / [email protected] , which are valid from 2022. The choice of the tax authority to which the set of certificates for employees from the liquidated OP is to be submitted is also carried out in relation to the date of closure of the unit:
- at the place of registration of the OP, if the documents are generated and submitted before deregistration of such a unit with the Federal Tax Service;
- 2-NDFL upon closure of a separate division is submitted by the parent structure at the place of its tax registration, if before the date of liquidation of the “separate division” certificates were not submitted to the Federal Tax Service.
The recipient of the report is indicated in the title section of the certificate - this is the code of the Federal Tax Service to which the document is submitted. The certificate should indicate OKTMO and KPP specifically for the separate structure being closed.
