Declaration of profit for 2019

Let's look at the lines. For a million-dollar cap, abs are involved. Kiev's financial revenues include dividends, interest and other income derived from financial investments other than those that are accounted for by the method of capital participation p. But it is worth noting that taxers, in addition to these components, prefer to see income from capital participation!

Contents:

• 9 months ' profit tax declaration 2019: filling and surrender
• Filling in 1 quarter of 2019 tax on profits
• Form of return for 2019 forms
• Procedure for the filing of the profit tax declaration
• Income tax declaration for the 3rd quarter of 2019: form, sample fill-in
• Income tax declaration for 2 quarters of 2019
• Income tax declaration: row by line

9 months ' profit tax declaration 2019: filling and surrender

Let's take a look at the lines. For a million-dollar limit, there are abs. Kiev's financial revenues include dividends, interest and other income earned from financial investments other than those that are accounted for by the method of participation in capital c. But it is worth noting that taxers, in addition to these components, prefer to see capital income as well.

Therefore, it is necessary to take from these lines the sum of the hryvnia before rounding, and it is in line 01 of the declaration; therefore, the sum of the profit or loss in the hryvnia before rounding, and it is in line 02 of the declaration that the sum of the profit or loss in the hryvnia is to be taken from the final report.

However, payers with income line 01 of the declaration up to a maximum of 20 million hryvnias are entitled not to apply the difference from p. They refer to the non-use of differences in the declaration in a separate field.

It is important, however, that they may opt out of the differences in p. In the annex, the differences are grouped separately as in p. The table of differences applied by different payers, who are obliged to use the differences because: 1 has an income of more than 20 million hryvnias; 2 have an income of not more than 20 million hryvnias, but do not waive the differences in the declaration of refusal by payers who have an income of not more than 20 million hryvnias and who have refused to apply the differences to the declaration 1.

Differences arising from the depreciation of non-negotiable assets under article III of the Tax Code of Ukraine - 2. Differences arising from the creation of reserves of security under article III of the Tax Code of Ukraine - 3. Differences arising from the carrying out of financial transactions under article 3

4. Other differences: Insurance reserves of insurers art.

I The Tax Code of Ukraine — explain: the difference from p., and if the payer has an income of up to 20 million hryvnias, the transfer prices for him do not work the differences provided for in p. II of the Tax Code of Ukraine. It applies the difference from p. It alone here provides that the result before taxation shall be increased by the amount of payments made, contributions, long-term life insurance premiums or insurance contracts within the framework of non-State pensions under certain conditions.

XX. The Ukrainian Tax Code applies all the differences under subsection 4 of chapter XX of the National Code of Criminal Procedure. Lines 07-15 are intended for special contributors — insurers, players who conduct gambling, lotterys, bookmakers — so that they will not be filled but will be drawn by ordinary businesses. It is recalled that the profit tax can be reduced by the amount of: taxes on profits earned from foreign sources paid by entities abroad; the assessed and paid advance contribution for the payment of excise dividends paid for the heavy distillation of gas oil items 19 43 00, 19 46 00, 19, 47 10 according to the VED Code of Criminal Procedure, used on diesel locomotives and dumps of more than 75 tonnes in the annex of the ZP — a new line for ordinary enterprises not insured, not banks, not bookies and special categories in line 17 will be the difference between the accrued profit tax on line 06 and the amounts that reduce it from line 16 of the ZP.

They appear in the annual declaration in row 18 for tax liabilities for the 3rd quarters of the year. The difference between row 17 and footnote 7 shows this. For the quarterers, the calculation is as follows: row 20 AB, however, the calculation of the tax or exemption if the international contract is applied is done in an annex by GON. It is completed separately for each non-resident.

And in line 23, GONs transfer the total value from all GON applications in the reporting year. The tenants calculate the difference between rows 23 and 24 and write it down in the error correction line. There are separate blocks to correct errors: in the profit tax and the advance contribution for the payment of the dividends of rows 26 to 30; in the repatriation tax for the payment of income to non-residents, rows 31 - In the correction of errors through the current declaration, the BP annex is filled.

If the understatement is not a fine or a penalty, we will soon explain the annexes on the filling of the annexes in separate articles of our publication. However, we will note that their AB is now the calculation of the advance contribution on the income tax of enterprises on the sum of the dividends paid to them by equivalent payments. See the calculation of the profits from transactions with interest-free discount bonds or treasury obligations, table 1, item 16, table 2, see the reasons for the application of the benefit, table 2, for the reasons for the application of the benefit.

The availability of applications should be indicated in a separate field.

Filling in 1 quarter of 2019 tax on profits

How to fill out a 3-quarter-year income tax declaration The report must only be completed: cover sheet, section 1, subsection 1. The remaining pages and sections are completed when the company has income or expenses that are reflected therein. In addition to the mandatory sections, the report contains 6 pages.

What options for the payment of advance payments are provided by the tax law, see the procedure for filling out the declaration in the 2nd quarter of the Income Tax Declaration is required by the tax payers. Please learn from this material the details of the tax payers. Please download the declaration form and read the rules for filling it out here. Consider the nuances of filling out some of the lines of the declaration that give rise to the greatest number of questions from practitioners.

Form of return for 2019 forms

The particulars of the 1-quarter tax declaration on profits for the 1-quarter tax account for the current year continue to be used in the form approved by the Russian Federal Republic of Russias' Order to download the form, and the rules applied in filling out the declaration are given in the same order. They are relevant from the set of these rules for the 1-quarter report: the requirement that it contain the minimum necessary set of income advances may be calculated on a monthly basis from the actual profits available: the declaration generated in this case will also be created monthly and will be tied to the period determined by the number of months in which each of these entities is counted. The entry of the advance payment into the declaration, which is prepared quarterly, does not reflect the advance payments made in the first of the 1-quarter payment options.

Procedure for the filing of the profit tax declaration

The return form for the return form as long as there is no View View View: An example of the correct return tax declaration in a year, download a new valid form free of charge in an Excel. What is new in the declaration, what needs to be kept in mind when filling in? You can download the completed sample and form in this article. You can download the profit declaration form and fill out the year in an excel article free of charge. The new declaration form takes into account a number of changes that have been introduced since the beginning of the country.

The application guide will help to fill out the records without errors. You can download the BuchSoft income tax application free of charge. Once it has been prepared, it will test the form with all FNS verification programs. You can check both the BuchSoft declaration and any other accounting program free of charge.

Income tax declaration for the 3rd quarter of 2019: form, sample fill-in

However, as of 1 January, there was no new form, which should be taken into account in the declaration in year 1, why the returns in the profit returns and the VAT do not match.

Also write down the telephone number, FIO payer or representative, number of sheets and date of the declaration. Section 1 Subsection 1. The BCF can be viewed here. Subsection 1. For our example, it is not used. Sheet 02 - the calculation of the tax of the Filled Sheet 02 declaration will indicate from what amount of income and expenditure the tax base was calculated.

Income tax declaration for 2 quarters of 2019

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Income tax declaration: row by line

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