How is the amount of taxes subject to additional payment to the budget reflected in the income tax return? Total amount of tax calculated for payment Information on the amount of tax payable

Good afternoon I submitted a 3-NDFL for a refund of 13% from the purchase of an apartment in my personal account of the federal tax service. The answer came: The tax authority confirmed the amount of tax deduction declared by the taxpayer in full. At the same time, in the table indicated below in the section Amount of tax subject to refund from the budget is 0 rubles, Amount of tax subject to additional payment to the budget is 0 rubles and there is nothing else. How can this be deciphered and what actions to take. I have not received any payments before, this is the first time I have issued a certificate. Thank you in advance.

Lawyers' answers (3)

Apparently you have already returned the entire amount of the deduction

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You have attached a notification about the positive result of the desk check. Now you need to write a tax refund application. If you had written it right away, the tax office most likely would not have even notified you of a positive decision, but simply transferred the money.

Law office of Anatoly Kovalev

Good afternoon The table is simply not filled out by the inspector, this happens very often, they don’t have time to fill it out. If you have already submitted a refund application, then just wait for the money.

You can write a request to provide correct data based on the results of the check.

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Hello, please tell me how long after submitting 3-NDFL, the declaration should appear in the status desk audit of 3-NDFL, lists of declarations?

The next day after the inspector picked it up and launched the technical process.

you can. By registered mail with a list of attachments.

Replied in another thread

49-20-20 - hotline.

Regarding the timing of the desk audit. Uploading into the system occurs on weekdays. Therefore, it is quite possible that your declaration will be checked on April 30, but information about this will appear on the website on May 6.

All Federal Tax Service forums

Desk audit of 3-NDFL

Hello! Can I send a 3NDFL tax return by mail?

In my personal account, in the “Overpayment” tab, an amount appeared equal to the amount of the property tax deduction for 2011 and 2012.

The information in the service is for reference only and may not reflect the situation surrounding your declaration correctly. For example, if a desk audit is completed, this does not mean that you can apply for a deduction. Maybe the inspector is trying to call you to clarify information, but you don’t pick up the phone. After completing the desk audit, if there are any errors, the Inspectorate has the right to send you a letter within 10 days, demanding that you provide explanations.

Also, if it is displayed that the desk check has not been completed, this may be the data at the time of uploading the information array.

Hello! Unfortunately, I can't get through on the mountain line. Is it possible to find out if everything is in order with my declaration for 2012 or if something needs to be changed? It’s just that I was leaving and I wasn’t in touch and they didn’t seem to call the tax authorities. Soon it will be 3 months, and the check has not been completed yet.
INN 720415011957 date of filing 02/27/2013.
deduction for the purchase of real estate, treatment of yourself and your husband.
thanks in advance!

The verification may be completed on the last day. Did you apply for a tax refund along with your return?

I don't know where to ask. I took 3-NDFL, the check passed, now there is a message “State of application processing - data has been entered, confirmation of overpayment is possible”, I don’t quite understand what this means, maybe someone can explain?

This means your return application is being processed. From the moment the desk audit is completed, the money will be transferred to you within a month.

Income tax (monthly advances) additional payment for 2018

Who pays income tax

If an organization (and its OP) does not have the right to pay only quarterly advances on income tax, but has not switched to making advance payments based on actual profits, then it must pay monthly advances with an additional payment based on the results of the quarter (clause 2 of Art. 286 Tax Code of the Russian Federation).

Reporting period for income tax

For organizations that pay monthly advances with an additional payment at the end of the quarter, the reporting periods are the first quarter, half a year, 9 months (clause 2 of Article 285 of the Tax Code of the Russian Federation).

The tax period for such organizations is the calendar year (clause 1 of Article 285 of the Tax Code of the Russian Federation).

Income tax rate

For 2017-2020 The following income tax rates are established (clause 1 of Article 284 of the Tax Code of the Russian Federation):

• to the federal budget – 3%;
• to the regional budget – 17%.

True, the authorities of the constituent entities can reduce the tax rate credited to the regional budget for some categories of payers. At the same time, the regional rate cannot be less than 12.5% ​​in 2017-2020.

Calculation of advances on income tax

Advance amounts are calculated during the calendar year on an accrual basis (clause 2 of Article 286 of the Tax Code of the Russian Federation). The advance amount for the first quarter is calculated as follows:

Advance amount for the 1st quarter (page 180 of Sheet 02 of the Declaration for the 1st quarter) = Tax base (page 120 of Sheet 02 of the Declaration for the 1st quarter) x Tax rate (page 140 of Sheet 02 of the Declaration for the 1st quarter)

The advance amount for each reporting period is calculated in the same way.

The annual tax amount is calculated as follows:

Tax amount for the year (page 180 of Sheet 02 of the Declaration for the year) = Tax base (page 120 of Sheet 02 of the Declaration for the year) x Tax rate (page 140 of Sheet 02 of the Declaration for the year)

Calculation of the monthly advance amount

During the first quarter of the reporting year, the organization pays monthly advances in the same amount as they should have been paid during the fourth quarter of the year preceding the reporting year (clause 2 of article 286 of the Tax Code of the Russian Federation). Those. an advance payment equal to 1/3 of the amount reflected in line 320 of Sheet 02 of the Declaration for 9 months of the previous year is paid monthly.

The amount of monthly advances for the II, III and IV quarters of the reporting year is calculated as follows:

Amount of monthly advances for the 2nd quarter (line 290 of Sheet 02 of the Declaration for the 1st quarter) = Amount of the advance for the 1st quarter (line 180 of Sheet 02 of the Declaration for the 1st quarter)

Amount of monthly advances for the third quarter (line 290 of Sheet 02 of the Declaration for the half-year) = (Amount of advance for the half-year (line 180 of Sheet 02 of the Declaration for the half-year) – Amount of advance for the first quarter (line 180 of Sheet 02 of the Declaration for the first quarter))

Amount of monthly advances for the fourth quarter (line 290 of Sheet 02 of the Declaration for 9 months) = (Amount of advance for 9 months (line 180 of Sheet 02 of the Declaration for 9 months) – Amount of advance for half a year (line 180 of Sheet 02 of the Declaration for half a year) )

Every month the payer must pay to the budget 1/3 of the advance amount calculated using the above formulas.

Calculation of the advance amount to be paid additionally to the budget

The amount of the advance, subject to additional payment to the budget at the end of the next reporting period, is calculated taking into account previously paid advances (clause 2 of Article 286 of the Tax Code of the Russian Federation):

Amount of advance payment subject to additional payment to the budget based on the results of the first quarter (line 270 + line 271 of Sheet 02 of the Declaration for the first quarter) = Amount of advance payment for the first quarter (line 180 of Sheet 02 of the Declaration for the first quarter) – Amount of monthly advances paid in during the first quarter (page 210 of Sheet 02 of the Declaration for the first quarter = page 320 of Sheet 02 of Sheet 02 of the Declaration for 9 months)

Amount of advance payment subject to additional payment to the budget based on the results of the half-year (line 270 + line 271 of Sheet 02 of the Declaration for the half-year) = Amount of advance for the half-year (line 180 of Sheet 02 of the Declaration for the half-year) – (Amount of advance for the first quarter + Amount of monthly advances paid during the second quarter (line 210 of Sheet 02 of the Declaration for the half-year = line 180 of Sheet 02 + line 290 of the Declaration for the first quarter))

Advance amount subject to additional payment to the budget based on the results of 9 months (line 270 + page 271 of Sheet 02 of the Declaration for 9 months) = Advance amount for 9 months (line 180 of Sheet 02 of the Declaration for 9 months) – (Advance amount for half-year + Amount of monthly advances paid during the third quarter (line 210 of Sheet 02 of the Declaration for 9 months = line 180 of Sheet 02 + line 290 of Sheet 02 of the Declaration for the half-year))

The annual amount of tax that needs to be paid to the budget is determined as follows:

Amount of tax subject to additional payment to the budget at the end of the year (line 270 + line 271 of Sheet 02 of the Declaration for the year) = Amount of tax for the year (line 180 of Sheet 02 of the Declaration for the year) – (Amount of advance for 9 months + Amount of monthly advances , paid during the fourth quarter (line 210 of Sheet 02 of the Declaration for the year = line 180 of Sheet 02 + line 290 of the Declaration for 9 months))

By the way, if the advance payment/tax for the current reporting period/year is less than the amount of advance payments for previous reporting periods, then you do not need to pay anything to the budget (Clause 1, Article 287 of the Tax Code of the Russian Federation). This is possible, for example, when receiving a loss.

Please note that we have provided general formulas for calculating advance/tax. For organizations paying trade tax, as well as for organizations paying tax outside the Russian Federation, the amount of which is counted towards the payment of income tax, the advance/tax is calculated slightly differently.

Deadline for payment of monthly advances

Monthly advance payments must be transferred to the budget no later than the 28th day of each month of the reporting period for which they are transferred (clause 1 of Article 287 of the Tax Code of the Russian Federation).

Advance payments based on the results of the quarter are paid no later than the 28th day of the month following the reporting period (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation). The tax at the end of the year is paid no later than March 28 of the year following the reporting year (clause 1 of Article 287 of the Tax Code of the Russian Federation, clause 4 of Article 289 of the Tax Code of the Russian Federation).

If the deadline for paying advances and taxes is violated, the Federal Tax Service will charge penalties (clause 3 of Article 58, Article 75 of the Tax Code of the Russian Federation).

Our Calculator will help you check the correctness of the penalty calculation.

KBK: income tax

Income tax is paid on the following BCCs:

The amount of tax subject to additional payment to the budget is

4.1. Section 1 of the Declaration form, which reflects the amount of tax subject to payment (addition) to the budget or refund from the budget, is filled out after filling out the required number of Sections 2 of the Declaration form based on the calculations made in Section 2.

If, based on the results of calculations, the amounts subject to refund from the budget were determined for the tax that was paid (withheld) in various administrative-territorial entities, as well as in the case of determining the amounts of tax subject to payment (surcharge) for different codes (refunds from different codes) budget classification of tax revenues of budgets, Section 1 is filled out separately for each OKTMO code and code of budget classification of tax revenues of budgets, respectively. That is, several Sections 1 can be filled out with different OKTMO codes or budget classification codes for budget tax revenues.

4.2. In line 010 of Section 1 of the Declaration form the following is entered: 1 - if, based on the results of calculations, the amounts of tax subject to payment (addition) to the budget have been determined, 2 - amounts of tax subject to refund from the budget, and 3 - if there are no amounts of tax subject to payment (addition) to the budget or return from the budget.

4.3. If, based on the results of calculations, the amounts of tax to be paid (surcharge) to the budget are determined, when filling out Section 1, indicate:

in line 020 - code of the budget classification of tax revenues of budgets, according to which the amount of tax to be paid (surcharge) to the budget should be credited;

in line 030 - OKTMO code of the municipality at the place of residence (place of registration), on the territory of which the tax is paid (surcharge);

in line 040 - the total amount of tax to be paid (surcharge) to the budget.

in line 050 a zero is entered.

4.4. If, based on the results of calculations, the amounts of overpaid tax are determined (there is an amount of tax that is subject to refund from the budget), when filling out Section 1, indicate:

in line 020 - the code of the budget classification of tax revenues, according to which the tax amount should be refunded from the budget;

in line 030 - the OKTMO code of the municipal entity at the place of residence (place of registration) of the taxpayer, on the territory of which the tax was paid, the overpayment of which is subject to refund from the budget on the basis of the Declaration (if the tax was withheld by a tax agent, then the OKTMO code is filled in from the information about income of an individual (form 2-NDFL));

in line 040 a zero is entered;

in line 050 - the total amount of tax to be refunded from the budget.

4.5. If, based on the results of the calculations, no amounts of tax were identified that were subject to payment (addition) to the budget or refunded from the budget, in line 020 of Section 1 the code for the budget classification of tax revenues of budgets corresponding to the type of tax income for which the amounts of tax to be paid was not identified (additional payment) to the budget or return from the budget.

• State control bodies in Minsk Committee of State Control of the Republic of Belarus and address: 220050, Minsk, st. Karl Marx, 3 phone: +375 17 327 20 15, +375 17 327 60 67 (reception) website: […]

from the budget), according to the taxpayer, and includes indicators of tax amounts accrued to

payment (additional payment, refund) to the budget, according to the taxpayer, broken down by code

budget classification and OKATO codes, taking into account the specifics of calculation and payment of tax on

profit of organizations.

Section 1 consists of three subsections:

1.1 - for organizations paying advance payments and income tax;

1.2 - for organizations paying monthly advance payments;

1.3 - for organizations paying income tax on income in the form of interest, as well as

dividends.

The accuracy of the data specified in these subsections is confirmed by signatures

manager or authorized representative of the taxpayer (formerly section

signed by the head and chief accountant of the organization).

Note! Data in subsection 1.1 regarding the amounts of budgets of the subjects of the Russian Federation

Federations are indicated only in the amounts due to the units for which

The Declaration is presented.

Subsection 1.2 section. 1 is filled out by taxpayers who have an obligation to pay

monthly advance payments.

Let us remind you that these include organizations that, over the previous four quarters,

income from sales determined in accordance with Art. 249 of the Tax Code of the Russian Federation, exceeded an average of 3

million rubles for every quarter.

For an organization that includes separate divisions, in the Declaration,

submitted to the tax authority at the place of registration of the organization itself, in subsection 1.1 section. 1

payments to the budget of a constituent entity of the Russian Federation and to the local budget, and in subsection 1.2 section.

1 - to the budget of a constituent entity of the Russian Federation are indicated in amounts related to the organization,

without taking into account the payments of its separate divisions.

The corresponding explanation is given in Letter of the Ministry of Finance of Russia dated July 25, 2006 N 03-03-

Organizations with separate divisions, amounts of advance payments and taxes

for profit to be additionally paid or reduced to the budgets of the constituent entities of the Russian Federation at the location

the location of these separate units (responsible separate units) and

indicate their location in Appendix No. 5 to sheet 02 and data on lines 100 (for additional payment)

and 110 (to decrease) of the specified Appendices are reflected in lines 070 and 080, respectively

subsection 1.1 section. 1.

In the Declaration submitted to the tax authority at the location of the separate

division (responsible separate division), in subsection 1.1 section. 1 payments

to the budget of a constituent entity of the Russian Federation and to the local budget, and in subsection 1.2 section. 1 - in

the budget of a constituent entity of the Russian Federation is indicated in amounts related to a given

a separate unit (a group of separate units located on

territory of one subject of the Russian Federation).

In subsection 1.3 section.

1 combines four types of payment, and therefore each type

coded with the numbers "1", "2", "3" or "4" on line 010.

For the tax agent:

"1" - for organizations paying income tax on income in the form of dividends

(income from equity participation in other organizations created on the territory of the Russian Federation

Federation). The data is taken from Sect. And sheet 03.

If the number of dividend payment terms exceeds the number of corresponding lines

pages of subsection 1.3 section. 1;

"2" - for organizations paying income tax on income in the form of interest on

state and municipal securities, income in the form of interest on

also on income in the form of interest on mortgage-backed bonds issued before 1

January 2007, and the income of the founders of trust management of mortgage coverage,

obtained on the basis of the acquisition of mortgage participation certificates issued 216

(source of income payment). The data is taken from Sect. B sheet 03.

If an organization has an obligation to pay income tax on two types

income referred to in section. B sheet 03, presented as part of the Declaration

For the taxpayer:

"3" - for organizations that independently pay income tax on income in the form of

interest received (accrued) on state and municipal securities,

income in the form of interest on municipal securities issued for a period of at least

The sum of indicators of lines 040, 060, 080, 100, 120 must correspond to the sum of indicators

line 080 of sheet 04 for payment types "1" and "2" on line 002 (line 040 + line 060 + line

080 + line 100 + line 120) = (line 080 of sheet 04 with payment type "1" on line 002 + line

080 sheet 04 with payment type "1" on line 002);

"4" - for organizations paying income tax on income in the form of dividends

(income from equity participation in foreign organizations). Income type "4" is used according to

line 002 sheet 04.

If an organization has an obligation to pay income tax on several

types of income named in sheet 04 are presented as part of the Declaration

the corresponding number of pages of subsection 1.3 section. 1.

More on topic 2.9. Section 1 "The amount of tax payable to the budget, according to the taxpayer" of the Declaration:

1. TAXPAYER ACCOUNTING. SUBMISSION OF TAX DECLARATIONS. PAYMENT AND REFUND OF TAXES. TAX CHECKS. PROCEDURE FOR RESOLVING TAX DISPUTES

Section 6. Tax amounts subject to payment (addition) to the budget / refund

From the budget

Sheet A. Income from sources in the Russian Federation,

taxed at rate (001) _____%

……………………………………………………………………………………………………………………………………………………………….

Sheet D. Calculation of professional tax deductions for royalties, remunerations for the creation, performance or other use of works of science, literature and art, remunerations to authors of discoveries, inventions and industrial designs (royalties)

Sheet L. Calculation of property tax deduction for amounts spent

Section 5. Calculation of the total amount of tax payable (surcharge) / refund

For all types of income

The procedure for filling out the tax return form for personal income tax (form 3-NDFL)
(as amended by Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/544@)

I. General requirements for filling out the tax return form for personal income tax

II. Contents of the Declaration

III. The procedure for filling out the title page of the Declaration form

IV. Procedure for filling out Section 1
"Information on the amounts of tax subject to payment (additional payment) to the budget/refund from the budget" Declaration form

V. Procedure for filling out Section 2
"Calculation of the tax base and the amount of tax on income taxed at the rate of (001)%" Declaration form

VI. Procedure for filling out Sheet A

VII. Procedure for filling out Sheet B

VIII. Procedure for filling out Sheet B
“Income received from business, advocacy and private practice” Declaration form

IX. Procedure for filling out Sheet D
"Calculation of the amount of income not subject to taxation" of the Declaration form

X. Procedure for filling out Sheet D1
"Calculation of property tax deductions for expenses on new construction or acquisition of real estate" Declaration form

XI. Procedure for filling out Sheet D2
"Calculation of property tax deductions for income from the sale of property" Declaration form

XII. Procedure for filling out Sheet E1
"Calculation of standard and social tax deductions" Declaration form

XIII. Procedure for filling out Sheet E2
"Calculation of social tax deductions established by subparagraph 4 and subparagraph 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation" of the Declaration form

XIV. The procedure for filling out Sheet G

XV. Procedure for filling out Sheet 3
"Calculation of taxable income from transactions with securities and transactions with financial instruments of futures transactions" Declaration form

XVI. Procedure for filling out Sheet I
"Calculation of taxable income from participation in investment partnerships" Declaration form

Appendix No. 1 Directory "Taxpayer Category Codes"

Appendix No. 2 Directory "Codes of types of documents"

Appendix No. 3 Directory "Region Codes"

Appendix No. 4 Directory "Codes of types of income"

Appendix No. 5 Directory "Object name codes"

Appendix No. 6 Directory "Codes of persons claiming property tax deduction"

IV. Procedure for filling out Section 1
"Information on the amounts of tax subject to payment (additional payment) to the budget/refund from the budget" Declaration form

4.1. Section 1 of the Declaration form, which reflects the amount of tax subject to payment (addition) to the budget or refund from the budget, is filled out after filling out the required number of Sections 2 of the Declaration form based on the calculations made in Section 2.

If, based on the results of calculations, the amounts subject to refund from the budget were determined for the tax that was paid (withheld) in various administrative-territorial entities, as well as in the case of determining the amounts of tax subject to payment (surcharge) for different codes (refunds from different codes) budget classification of tax revenues of budgets, Section 1 is filled out separately for each OKTMO code and code of budget classification of tax revenues of budgets, respectively. That is, several Sections 1 can be filled out with different OKTMO codes or budget classification codes for budget tax revenues.

4.2. In line 010 of Section 1 of the Declaration form the following is entered: 1 - if, based on the results of calculations, the amounts of tax subject to payment (addition) to the budget have been determined, 2 - amounts of tax subject to refund from the budget, and 3 - if there are no amounts of tax subject to payment (addition) to the budget or return from the budget.

4.3. If, based on the results of calculations, the amounts of tax to be paid (surcharge) to the budget are determined, when filling out Section 1, indicate:

in line 020 - code of the budget classification of tax revenues of budgets, according to which the amount of tax to be paid (surcharge) to the budget should be credited;

in line 030 - OKTMO code of the municipality at the place of residence (place of registration), on the territory of which the tax is paid (surcharge);

in line 040 - the total amount of tax to be paid (surcharge) to the budget.

in line 050 a zero is entered.

4.4. If, based on the results of calculations, the amounts of overpaid tax are determined (there is an amount of tax that is subject to refund from the budget), when filling out Section 1, indicate:

in line 020 - the code of the budget classification of tax revenues, according to which the tax amount should be refunded from the budget;

in line 030 - the OKTMO code of the municipal entity at the place of residence (place of registration) of the taxpayer, on whose territory the tax was paid, the overpayment of which is subject to refund from the budget on the basis of the Declaration (if the tax was withheld by a tax agent, then the OKTMO code is filled in from the information about income of an individual (form 2-NDFL));

in line 040 a zero is entered;

in line 050 - the total amount of tax to be refunded from the budget.

4.5. If, based on the results of the calculations, no amounts of tax were identified that were subject to payment (addition) to the budget or refunded from the budget, in line 020 of Section 1 the code for the budget classification of tax revenues of budgets corresponding to the type of tax income for which the amounts of tax to be paid was not identified (additional payment) to the budget or return from the budget.

Line 030 indicates the OKTMO code of the municipality at the taxpayer’s place of residence (place of registration).

Lines 040 and 050 are filled with zeros.

Tax transfers must be made by all enterprises based on the results of their commercial activities. The overall result of tax accruals is determined as the difference between the income of a certain period and the tax deductions provided for by law. Sometimes funds were counted incorrectly - some documents, facts or entries were missing. Thus, an amount of tax appears in the company’s accounts, subject to additional payment to the budget.

Reflection in the declaration

Section No. 6 of the declaration is intended to display current accruals of taxes and fees. The budget classification code determined in accordance with the legislation of our country is indicated in a specially designated place in the declaration. This code can also be determined from the All-Russian Object Classifier.

When examining the declaration, you can see that it consists of several lines:

• The first line records the budget classification code;
• The second is filled in with the OKATO classification code;
• The third reflects the accrued amount of obligations to the state, which must be accrued and paid to the budget;
• The fourth one reflects the calculated tax deductions.

The sixth section is final. It is filled out only after the previous sections have been completed. If the results of the calculations of one of the sections result in a certain amount that requires transfer to the budget, separate sheets of Form No. 6 must be attached to such section. Moreover, different forms of form No. 6 are attached to different OKATO codes. Thus, each section must be accompanied by one or more declaration forms No. 6, each of which must have a different OKATO code.

Line O1O

In the first line of the declaration, it is proposed to put a certain number indicating the final operation for the accrual or reimbursement of budget funds.

Wherein:

• Number 1 indicates that the total amount is to be transferred to the budget;
• Number 2 indicates that the payer needs to reimburse the tax deduction;
• Number 3 indicates a zero settlement - there is no amount to be transferred or additionally paid and there is no amount for reimbursement.

If the results of the calculations lead to the emergence of financial obligations that need to be paid to the state, then when filling out the sixth sheet of the declaration, the note code is indicated:

• Line O2O indicates the classification code of the accrued tax;
• The OKATO code of the payer, identified as an object of a municipal entity or administrative-territorial division, must be written in line O3O. This index indicates where the financial liability was accrued geographically and to which treasury the transfer should go;
• Line O4O defines a list of amounts of accruals or additional payments of taxes, and a certain procedure is followed.

Section 6 f is completed as follows:

• Completion of section 6 attached to sheet 1 of the declaration is determined by the parameter of the tax charge subject to additional payment to the budget on income taxed at a rate of 13%. The resulting value is transferred from cell 110 of form No. 1.
• Section 6, attached to sheet 2, is completed based on the calculated 30% tax that is levied on certain types of income. The resulting value is transferred from cell 100 of form No. 2;
• Section 6, attached to sheet 3, is filled in with accrued financial obligations that relate to the surcharge and must be transferred to the state for those incomes where the rate is 35%. This value is copied from cell O9O of form No. 3;
• Section 6, attached to sheet 4, is completed by determining financial obligations for income taxed at a rate of 9%. The final parameter is transferred from cell O8O of form No. 4;
• Completing section 6, attached to sheet 5, is completed with accrued financial obligations subject to payment to the treasury or accrued for additional payment. This index is calculated on income at a rate of 15%. This value is copied from cell O7O of form No. 5.

Tax deductions subject to reimbursement from the treasury are determined in the same way. For example, if overpaid funds are detected in Form No. 6 itself, both budget classification codes and OKATO codes must be indicated in the corresponding cells of this document. In this case, the most important line is position number 050. The totals to be reimbursed should be generated and calculated there.

If, at the end of the reporting period, it turned out that the financial obligation was not fully calculated and not fully paid into the treasury, then in this case, Form No. 6 is filled out. Lines 020 and 030 are filled in similarly to the previous parameters; line 040 indicates tax charges that must be paid additionally to the treasury.

The parameters of cell 030 are filled in by the payer as follows:

• Taxes with a rate of 13% are transferred from sheet 1. The total value of line 110;
• Taxes with a rate of 30% are transferred from sheet 2. The total line value is 100;
• Taxes with a rate of 35% are transferred from sheet 3. The total value of line 090;
• Taxes with a rate of 9% are transferred from sheet 4. The total value of line 080.

It is important to know that the corrected declaration is submitted for the full (corrected) amount of the financial liability, and not for its additional accrued part. A document that reflects only part of the obligations, and not their full amount, is incorrect.

Additional assessment of tax liabilities in several sections

If the payer has identified an underpayment of financial obligations subject to transfer to the state treasury in several categories, he should submit several forms No. 6 of his declaration. Each sheet is drawn up accordingly, indicating codes according to the OKATO classification and budget classification. Each form must indicate the correct amount of financial obligations to be paid to the treasury of the region.

It happens that the payer underpaid taxes on some obligations, and overpaid on others. In this case, the legislation of the Russian Federation indicates the need to fill out section 6 of the Declaration for each corrected amount. Each separate sheet No. 6 shows how much and at what tax rate the payer must pay to the state. If an amount of tax is generated that is subject to refund from the budget, the declaration must show for what reason the tax deduction was formed.