Tax Service of Sevastopol: income tax payers will be able to pay advances based on actual profit

CrimeaPRESS reports:

Tax Service of Sevastopol: during the 2022 year, organizations can switch to paying monthly advance payments for income tax based on actual profits. Let us clarify that under such a system, the tax calculated for payment corresponds as much as possible to the results of the financial and economic activities of the company.

Let us clarify that Federal Law No. 67-FZ has amended Article 31 of the Tax Code of the Russian Federation, supplementing it with clause 2², thanks to which, by analogy with 2020 year, taxpayers have the opportunity to switch before the end of the tax period 2022 of the year to pay monthly advance payments based on actual profit. Recall that, as a general rule, the possibility of transition for organizations paying quarterly advance payments is provided by submitting a notice to the tax authority in advance, no later than 20 December of the year preceding the tax period in which the transition to this advance payment system takes place , — the press service of the department notes.

This year there is a temporary exception to this rule. Now you can switch to paying monthly advance payments based on actual profit, starting from the reporting period of three months, four months, and so on until the end of the calendar 2022 year. In order to exercise this right, an organization must submit to the tax authority at its location an appropriate notice in electronic form in the recommended form given in the letter of the Federal Tax Service of Russia dated 22.04.67 No. SD-4-3/475@ «On the recommended formats for providing notifications.»

So, in particular, now taxpayers can switch to paying tax on actual profits, starting from the reporting period of 5 months. To do this, no later than 20 May, you must provide a notification.

How can organizations that have passed the payment of monthly advance payments on income tax fill out tax reporting?

In the tax return for corporate income tax (in the form approved by the order of the Federal Tax Service of Russia dated 20. 09.67 No. ММВ-7-3/475@ subject to changes) for the reporting period 1 quarter 2022 of the year according to the submission deadline 28.04.2022 when calculating the amount of monthly advance payments for the 2nd quarter 2022 of the year (on time 20..2022, 09.02.2022, 28.02.2022) according to the relevant lines of subsection 1.2 of Section 1, Sheet 02, Appendix No. 5 to the List , Annex No. 6 to the List 02, zeros must be indicated.

2022Source: press service of the Federal Tax Service of Russia in Sevastopol