The procedure for filling out an income tax return depends on the method of paying advance payments. In total, there are three ways to pay advances on income tax:

quarterly;

monthly based on actual profit;

monthly based on the profit received in the previous quarter.

Not everyone can transfer the tax quarterly. Firstly, there is a certain list of organizational structures that pay advances only on a quarterly basis. They include budgetary institutions, representative offices of foreign companies, individual NGOs, etc.

Secondly, only those organizations whose income for the previous four quarters did not exceed an average of 15,000,000 rubles are entitled to pay advances on a quarterly basis. for every quarter.

Other organizations pay tax monthly.

By the way, newly created organizations also have the right to pay advance payments on Germany WhatsApp Number List a quarterly basis, but only up to a certain point in terms of revenue indicators for a month or a quarter.

Who must report income tax?

The form and procedure for filling out the income tax return are approved by order of the Federal Tax Service of Russia dated October 19, 2016.

As a general rule, an income tax return must be prepared and submitted by organizations that apply the general taxation system. That is, those organizational structures that are payers of income tax. The obligation to submit a declaration arises regardless of the presence of transactions in a particular reporting (tax) period.