Article 286 of the Tax Code of the Russian Federation. Procedure for calculating tax and advance payments (current version)
1. Tax is determined as a percentage share of the tax base corresponding to the tax rate, determined in accordance with Article 274 of this Code.
2. Unless otherwise established by paragraphs 4, 5 and 7 of this article, the amount of tax at the end of the tax period is determined by the taxpayer independently.
Based on the results of each reporting (tax) period, unless otherwise provided by this article, taxpayers calculate the amount of the advance payment based on the tax rate and profit subject to taxation, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in the manner prescribed by this article.
The amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period. The amount of the monthly advance payment payable in the second quarter of the current tax period is taken equal to one third of the amount of the advance payment calculated for the first reporting period of the current year.
The amount of the monthly advance payment payable in the third quarter of the current tax period is taken to be equal to one third of the difference between the amount of the advance payment calculated based on the results of the six months and the amount of the advance payment calculated based on the results of the first quarter.
The amount of the monthly advance payment payable in the fourth quarter of the current tax period is taken equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months.
If the monthly advance payment amount calculated in this way is negative or equal to zero, these payments are not made in the corresponding quarter.
Taxpayers have the right to switch to calculating monthly advance payments based on the actual profit received to be calculated. In this case, the calculation of the amounts of advance payments is made by taxpayers based on the tax rate and the actual profit received, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month.
In this case, the amount of advance payments (tax amount) payable to the budget is determined taking into account the previously accrued amounts of advance payments. Unless otherwise provided for in paragraph 2.1 of this article, the taxpayer has the right to switch to paying monthly advance payments based on actual profits by notifying the tax authority no later than December 31 of the year preceding the tax period in which the transition to this advance payment system takes place. At the same time, the system for making advance payments cannot be changed by the taxpayer during the tax period (except for the case specified in paragraph 2.1 of this article). The procedure specified in this paragraph also applies in the case of a transition from paying monthly advance payments based on actual profit to paying monthly advance payments during the reporting period.
In a consolidated group of taxpayers, the amount of the advance payment for this group is calculated and paid by the responsible participant in accordance with the rules established by this article.
When a taxpayer, who calculated monthly advance payments based on the actual profit received, switches to making monthly advance payments during the reporting period, the amount of the specified monthly payment payable in the first quarter of the tax period is taken equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months, and the amount of the advance payment calculated based on the results of the six months of the previous tax period.
2.1. Taxpayers who paid monthly advance payments during the reporting (tax) period in the 2020 tax period have the right to switch to making monthly advance payments based on actual profits before the end of the 2022 tax period. In this case, these taxpayers have the right to switch to paying monthly advance payments based on actual profits starting from the reporting period of four months, five months, and so on until the end of the calendar year. The amount of advance payments payable to the budget is determined taking into account the previously accrued amounts of advance payments.
A change in the procedure for calculating advance tax payments must be reflected in the organization’s accounting policies. In order to exercise the right provided for in this paragraph, the taxpayer is obliged to notify the tax authority at the location of the organization (at the place of registration as the largest taxpayer) no later than the 20th day of the month on which the end of the reporting period falls, from which he switches to paying monthly advance payments based on actual profits. When switching to making monthly advance payments based on actual profit starting from the reporting period of four months, the taxpayer is obliged to notify the tax authority about this no later than May 8, 2022.
3. Organizations whose sales income over the previous four quarters, determined in accordance with Article 249 of this Code, did not exceed an average of 15 million rubles for each quarter, as well as budgetary institutions (except for theaters, museums, libraries, concert organizations) , autonomous institutions, foreign organizations operating in the Russian Federation through a permanent representative office, non-profit organizations that do not have income from the sale of goods (works, services), participants in simple partnerships, investment partnerships in relation to the income they receive from participation in simple partnerships, in investment partnerships, investors in production sharing agreements in terms of income received from the implementation of these agreements, beneficiaries under trust management agreements pay only quarterly advance payments based on the results of the reporting period.
Theatres, museums, libraries, concert organizations, which are budgetary institutions, do not calculate or pay advance payments.
3.1. Organizations engaged in creative activities, activities in the field of art and entertainment, the activities of libraries, archives, museums and other cultural objects are exempt from the obligation to calculate and pay advance payments for the tax periods 2022 and 2022. The types of economic activities carried out by these organizations are determined by the code of the main type of economic activity in accordance with the All-Russian Classifier of Types of Economic Activities contained in the Unified State Register of Legal Entities as of December 31, 2022.
4. If the taxpayer is a foreign organization that receives income from sources in the Russian Federation that is not associated with a permanent establishment in the Russian Federation, the obligation to determine the amount of tax, withhold this amount from the taxpayer’s income and transfer the tax to the budget rests with the Russian organization or the foreign organization, carrying out activities in the Russian Federation through a permanent representative office, or for an individual entrepreneur (tax agents) paying the specified income to the taxpayer.
The tax agent determines the amount of tax for each payment (transfer) of funds or other receipt of income.
5. Russian organizations paying income to taxpayers in the form of dividends, as well as in the form of interest on state and municipal securities subject to taxation in accordance with this chapter, determine the amount of tax separately for each such taxpayer in relation to each payment of said income:
1) if the taxpayer’s source of income is a Russian organization, the obligation to withhold tax from the taxpayer’s income and transfer it to the budget rests with this source of income.
In this case, tax in the form of advance payments is withheld from the taxpayer’s income each time such income is paid;
2) when selling state and municipal securities, the circulation of which provides for the recognition of accumulated interest income (accumulated coupon income) as income received by the seller in the form of interest, the taxpayer - recipient of the income independently calculates and pays tax on such income.
When selling (disposing of) state and municipal securities, the circulation of which does not provide for the recognition of accumulated interest income (accumulated coupon income) as income received by the seller in the form of interest, the taxpayer - recipient of the income independently accrues and pays tax on such taxable income at the tax rate established by paragraph 1 of Article 284 of this Code, unless otherwise provided by this Code.
Information about the types of securities for which the procedure established by this paragraph applies is communicated to taxpayers by the federal executive body authorized by the Government of the Russian Federation.
6. Organizations created after the entry into force of this chapter begin to pay monthly advance payments upon expiration of a full quarter from the date of their state registration.
7. In a consolidated group of taxpayers, the amount of tax for this group at the end of the tax period is determined by the responsible participant in this group.
8. The amount of the monthly advance tax payment payable by the responsible participant of the consolidated group of taxpayers in the first quarter of the tax period in which this group began to operate is determined as the amount of monthly advance payments of all participants of this group payable in the third quarter of the tax period preceding the creation this group.
9. In cases where, in accordance with the legislation on taxes and fees, an agreement on the creation of a consolidated group of taxpayers is registered by the authorized tax authority after the beginning of the tax period, advance payments paid by participants of the consolidated group of taxpayers based on the results of reporting periods that have expired from the beginning of the tax period are subject to offset (refund) to the relevant participant in the consolidated group of taxpayers.
In this case, penalties for the amount of arrears arising as a result of determining the consolidated tax base by the responsible participant of the consolidated group of taxpayers based on the results of reporting periods that have expired from the beginning of the tax period are accrued for each calendar day of delay in the fulfillment by the responsible participant of the consolidated group of taxpayers of the obligation to pay tax (advance payments), following the day of payment of tax (advance payments) established by this article based on the results of the reporting (tax) period in which the consolidated group was registered.
10. 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 has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period, credited to the consolidated budget of the constituent entity of the Russian Federation , which includes a municipal entity (in the budget of a federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, in the amount of the trade fee actually paid from the beginning of the tax period until the date of payment of the tax (advance payment).
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.
When you can not notify the inspectorate about the procedure for paying advances
Please note that you only need to notify the inspectorate about switching to making advance payments based on actual profits or about abandoning this method. This must be done no later than December 31 of the year preceding the transition (subclause 2, 2.1 of Article 286 of the Tax Code of the Russian Federation).
An exception was made in 2022 due to coronavirus. The transition to calculating advances based on actual profits was possible in the middle of the year. This norm has not been extended to 2022.
But the Tax Code of the Russian Federation does not require reporting to the Federal Tax Service on December 31 about a change in the method of paying quarterly advances - with payment of monthly advances to payment of advances without them and vice versa. There was even a letter from the Federal Tax Service about this dated April 13, 2010 No. 3-2-09/46.
As the tax authorities indicated, such a transition depends on the company’s income. Based on past declarations, the Federal Tax Service itself can verify whether you have the right to pay only quarterly advances or are required to make payments monthly.
For the especially cautious: informing the inspectorate about such a transition is not prohibited.
Whose investments can result in tax savings thanks to Art. 286.1 Tax Code of the Russian Federation?
Since the beginning of 2022, the Tax Code of the Russian Federation has been supplemented with Art.
286.1 “Investment tax deduction” (law of November 27, 2017 No. 335-FZ). Before we tell you about the investment tax deduction for income tax (IT), we suggest solving a small problem. Task
LLC "Taiga Territory", PJSC "Naturproducts", IP Kolesnikov I.A. and LLC "Vityaz" plan to invest large sums in the property of their companies in 2022.
The initial data is presented in the table:
Question: Which of these companies can use IW?
Possible answers:
a) all companies;
b) only Taiga Territory LLC;
c) LLC “Taiga Territory”, PJSC “Naturproduct”, IP Kolesnikov I.A.;
d) no one.
Before you find out the correct answer, please read the following information:
Now you can check your guesses - the correct answer is “g” (nobody). LLC Vityaz and IP Kolesnikov I.A. disappear immediately - both do not pay income tax, therefore they cannot apply IW. The remaining companies, although they pay this tax, plan to make investments in property that does not belong to depreciation groups 3–7, which violates one of the conditions for the application of IW. In addition, PJSC "Naturproducts" is a participant in a special economic zone - only this status already deprives it of the opportunity to use IW.
Next, learn about the individual nuances of applying Art. 286.1 Tax Code of the Russian Federation.
ConsultantPlus experts explained how to correctly apply the investment deduction for profit tax purposes:
If you don't have access to the system, get a free trial online.
