In addition to these entities, the declaration is compiled and submitted by tax agents. The system of taxation in this case is not important. The obligation to compile and submit also lies with the organization, which is the responsible member of the consolidated groups of taxpayers.
Deadlines for filing income tax returns
Organizations that transfer tax on a quarterly or monthly basis based on the profits received in the previous quarter submit declarations:
for the 1st quarter - no later than April 28;
for half a year - no later than July 28;
for nine months - no later than October 28;
for the year - no later than March 28 of the following year.
Organizations that calculate tax on a monthly basis based on actual profits are required to submit declarations no later than the 28th day of each month of the current year. The annual Germany WhatsApp Number List declaration is also submitted no later than March 28 of the following year.
How to fill out an income tax return
When filling out an income tax return for reporting periods, one important rule must be remembered: income, expenses and other indicators of the declaration are filled in on an accrual basis from the beginning of the year.
Income tax return is one of the most voluminous forms included in tax reporting. It consists of:
sheets 02-09 with applications;
annexes 1 and 2 to the declaration.
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It is necessary to fill in the declaration from the title page and appendices of sheet 02 . Next, sheets 03-09 should be filled in if the organization carried out such operations.
After the necessary sections are completed, you should proceed to filling out sheet 02 "Calculation of corporate income tax" and section 1 .
Will follow this order.
Completing the title page of the income tax return for the 1st quarter of 2018
When filling out the title page , the TIN and KPP of the organization are indicated in its upper part. These data can be taken from the registration documents. They are in extracts from the Unified State Register of Legal Entities and documents from statistics. One important point that you should pay attention to is that the largest taxpayer indicates on the title page of the checkpoint, which was assigned by the inter-district inspection.
When submitting the primary declaration, the “Adjustment number” field should indicate “0”. If the organization updates the income tax return, then the number of the adjustment is indicated, starting with “1--” and further, depending on how many times the data is adjusted.