Declaration form for the Unified Tax Code for the year. Sample of filling out the Unified Tax Code declaration. Subtleties of data entry

Note: the tax return form (for the report for 2017), the procedure for filling it out and the format for submitting it electronically are approved by Order of the Federal Tax Service of Russia dated 02/01/2016 N ММВ-7-3/51@.

Samples of filling out the Unified Agricultural Tax declaration

Declaration of Unified Agricultural Tax for individual entrepreneurs (filling sample).

Declaration of Unified Agricultural Tax for organizations (filling sample).

Deadlines for submitting the Unified Agricultural Tax declaration

The tax period for the Unified Agricultural Tax is a calendar year.

In case of termination of activity as an agricultural producer, the declaration must be submitted no later than the 25th day of the month following the one in which the activity was terminated.

If the due date falls on a weekend or holiday, the deadline for filing the declaration is moved to the next business day.

Fines for late submission of the declaration:

• If the Unified Agricultural Tax tax has been paid – 1 000 rubles
• If the Unified Agricultural Tax tax has not been paid – 5% the amount of tax payable on the basis of this declaration for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Where to submit the Unified Agricultural Tax declaration

The Unified Agricultural Tax declaration is submitted to the tax authority:

• Individual entrepreneur - at his place of residence;
• LLC - at its location (legal address of the main office).

Methods for filing a Unified Agricultural Tax declaration

The Unified Agricultural Tax declaration can be submitted in three ways:

1. In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
2. By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
3. In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).

Note: for filing a declaration through a representative– Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in simple written form (with the signature of the manager and seal).

note, when submitting a declaration in paper form, some tax inspectors may require:

• attach the declaration file in electronic form on a floppy disk or flash drive;
• print a special barcode on the declaration, which will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.

Basic rules for filling out the Unified Agricultural Tax declaration

• All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be placed in them.
• If there is no data to fill out a field, a dash is placed in each cell.
• All values ​​of cost indicators are indicated in whole units according to the rounding rules (less than 50 kopecks (0.5) are discarded, and 50 kopecks (0.5) or more are rounded to a full ruble (whole unit)).
• Text fields are filled in in capital block letters.
• The declaration must be filled out by hand or using a computer. When filling out the declaration, black, purple or blue ink is used.
• When filling out a declaration on a computer, characters must be printed in Courier New font with a height of 16-18 points.
• All pages, starting from the title page, must be numbered (for example, the 1st page is “001”; the second is “020”, etc.).
• On the title page and pages of the 1st and 2nd sections, it is necessary to put a signature and the date of signing of the declaration. The stamp is placed only on the title page, where the M.P. is indicated. (place of printing).
• There is no need to stitch or staple the pages of the declaration.
• Double-sided printing of the declaration and correction of errors in it are not allowed.
• Fines and penalties are not reflected in the declaration.

Instructions for filling out the Unified Agricultural Tax declaration

You can download the official instructions for filling out the Unified Agricultural Tax declaration using this link.

Title page

Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint" The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received at the Federal Tax Service at the location of the organization.

Field " Correction number" Put: " 0— "(if the declaration is submitted for the first time for the tax period (quarter), " 1— "(if this is the first fix), " 2— "(if the second), etc.

Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated ( see Appendix 1).

Field " Reporting year" This field indicates the year for which the declaration is being submitted.

Field " Submitted to the tax authority (code)" The code of the tax authority to which the declaration is submitted is indicated. You can find out the code of your Federal Tax Service using.

Field " at the place of registration (code)" The code of the place where the declaration is submitted to the tax authority is indicated ( see Appendix 2).

Field " Taxpayer" Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.

Field " Code of type of economic activity according to the OKVED classifier" This field indicates the activity code of the Unified Agricultural Tax in accordance with the new edition of the OKVED directory. Individual entrepreneurs and LLCs can also find their activity codes in an extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities, respectively.

note, when submitting the Unified Agricultural Tax declaration for 2017, this code must be indicated in accordance with the new edition of OKVED. You can transfer a code from the old edition to the new one using our service for comparing OKVED codes.

Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in case of their reorganization or liquidation ( see Appendix 3).

Field " Contact phone number" Specified in any format (for example, “+74950001122”).

Field " On the pages" This field indicates the number of pages that make up the declaration (for example, “004”).

Field " with supporting documents or their copies attached" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block " Power of attorney and completeness of information specified in this declaration" In the first field you must indicate: “ 1 "(if the authenticity of the declaration is confirmed by the individual entrepreneur or the head of the organization), " 2 "(if the taxpayer's representative).

In the remaining fields of this block:

• If the declaration is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled in. The entrepreneur only needs to sign and date the declaration.
• If the declaration is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the field “last name, first name, patronymic in full.” After which the manager must sign and date the declaration.
• If the declaration is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full.” After this, the representative must sign, date the declaration and indicate the name of the document confirming his authority.
• If the declaration is submitted by a representative (legal entity), then in the field “Last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, date the declaration and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field and puts a stamp (if any).

Section 1. The amount of the single agricultural tax subject to payment to the budget

Field "TIN" And "Checkpoint" field(how to fill out, see the “Title Page” section).

String "001" and "003". Here the OKTMO code of the municipality at the location of the organization (place of residence of the individual entrepreneur) is indicated. If the code contains 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.

Line “001” must be filled in, and line “003” only if the location of the organization (place of residence of the individual entrepreneur) changes. If the place of registration with the Federal Tax Service has not changed, then a dash is placed in line “003”.

Line "002". The amount of the advance payment calculated for payment to the budget based on the results of the six months is indicated here.

Line "004". This indicates the amount of tax payable to the budget for the entire calendar year, taking into account the advance payment for the six months:

Line 050 of section 2 – Line 002, the resulting value must be ≥ 0, otherwise line 005 is filled in.

Line "005". This line is filled in when the advance payment for six months is greater than the tax amount for the entire calendar year:

Line 002 – Line 050 of section 2, the resulting value must be > 0, otherwise line 004 is filled.

This situation usually arises when expenses for the second half of the year exceeded income (a loss was incurred). The excess tax amount paid can be accepted for reduction next year or returned by writing an application to the Federal Tax Service for a refund.

Section 2. Calculation of the single agricultural tax

Line "010". The amount of income received for the calendar year is indicated here (all income that must be taken into account when determining the tax base is listed in clause 1 of Article 346.5 of the Tax Code of the Russian Federation).

Line "020". The amount of expenses incurred in the calendar year is indicated here (all expenses for which the tax base can be reduced are listed in clauses 2 - 4.1, 5 of Article 346.5 of the Tax Code of the Russian Federation).

Line "030". The tax base for the calendar year is indicated here:

Line 010 – Line 020, if as a result the difference between income and expenses turns out to be negative, then the tax base is recognized as equal to 0.

Line "040". This indicates the amount of loss received in previous tax periods ( Line 010 Section 2.1.) by which the tax base can be reduced. When reducing, you can use the entire amount of the loss or part of it, but the amount of the loss cannot exceed the tax base (the remaining loss in this case is carried forward to the next year).

Line "045".The tax rate established by paragraph 1 of Article 346.8 of the Tax Code of the Russian Federation, or the tax rate established by the law of the subject of the Russian Federation in accordance with Article 346.8 of the Tax Code of the Russian Federation, is indicated here.

Line "050". The amount of Unified Agricultural Tax for the calendar year is indicated here.

It is calculated using the following formula:

(Line 030 – Line 040) x 6 / 100 x line code 045 / 100.

Section 2.1. Calculation of the amount of loss that reduces the tax base for the unified agricultural tax

This section is completed if, based on the results of previous tax periods, losses were incurred (expenses exceeded income). The tax base can be reduced by the amount of the resulting loss for 10 years after the loss year. For example, the loss based on the results of 2017 can be taken into account until 2027.

In this case, the loss can be reduced within the tax base. For example, in 2015 you accumulated 10,000 rubles. loss, and the tax base amounted to 7,000 rubles. – in this case, you can write off only 7,000 rubles, and the remaining 3,000 rubles can be transferred to the next year.

note, the transfer of losses is carried out in the sequence in which they were received. For example, if there were losses in 2016 and 2017, then in 2018 it is first necessary to take into account the losses of 2016 when reducing the tax base, and only then the losses of 2017.

Line "010". This indicates the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired calendar year (the sum of lines 020-110).

Lines "020-110". Losses are indicated here by year of their formation (they correspond to the values ​​of lines 130-230 of section 2.1 of the Declaration for the previous year).

Line "120". The amount of loss for the past calendar year is indicated here:

Line 010 section 2 – Line 020 section 2. Line 120 is filled in only if the amount of income is less than the amount of expenses.

Line "130". This indicates the amount of losses at the beginning of the next tax period by which the tax base can be reduced in future tax periods:

Line 010 – Line 040 of section 2 + Line 120. The value of line 130 is transferred to section 2.1 of the Declaration for the next year and is indicated in line 010.

Lines "140-230". The amounts of losses for years that were not taken into account when reducing the tax base in the past calendar year are indicated here (the loss for the past calendar year is indicated last in the list of years).

The sum of the values ​​of lines 140-230 must correspond to the indicator of line 130. In this case, the values ​​of the indicators of lines 140-230 are transferred to Section 2.1 of the Declaration for the next calendar year and are indicated in lines 020-110.

Section 3. Report on the intended use of funds

Taxpayers who did not receive property (including money), work, services as part of charitable activities, targeted income, targeted financing Section 3 does not need to be completed.

Appendix 1. Tax period codes

Appendix 2. Codes for the place of submission of the declaration to the Federal Tax Service

Appendix 3. Codes of reorganization and liquidation forms

Filling out a declaration through programs and services

The Unified Agricultural Tax return can also be completed using:

• Free program “Legal Taxpayer” from the Federal Tax Service of the Russian Federation;
• Paid program "1C: Entrepreneur" (for individual entrepreneurs);
• Paid Internet services (“My Business”, “Kontur.Accounting”, etc.);
• Specialized accounting companies.

No tax return is prepared for this period.

The declaration must be submitted to the tax office at the location of the organization no later than:

• March 31 of the year following the expired tax period - based on the results of the tax period;

• On the 25th day of the month following the month in which the organization ceased activities on the Unified Agricultural Tax - upon termination of activities subject to Unified Agricultural Tax during the year.

This procedure is provided for in paragraphs 1 and 2 of Article 346.10 of the Tax Code of the Russian Federation.

Responsibility

Late filing of a declaration under the Unified Agricultural Tax is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation), for whichtax and administrative responsibility .

Contents of the declaration

The Unified Agricultural Tax declaration includes:

• title page;

• Section 1 “The amount of the single agricultural tax subject to payment to the budget, according to the taxpayer”;

• Section 2 “Calculation of the Unified Agricultural Tax”;

• section 2.1 “Calculation of the amount of loss that reduces the tax base for the unified agricultural tax for the tax period”;

• Section 3 “Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing.”

When drawing up a declaration, the title page and sections 1 and 2 must be completed. Sections 2.1 and 3 are completed only if the organization ended the year with a loss or received additional funding (clauses 6.1 and 7.1 of the Procedure approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384).

Registration procedure

All values ​​of the declaration’s cost indicators are indicated in full rubles. Discard values ​​of indicators less than 50 kopecks, and round up 50 kopecks or more to the full ruble.

Fill text indicators in cells from left to right in capital letters. Also fill in integer numeric and code indicators from left to right, with a dash in the last unfilled cells.

The return may not correct errors by corrective or other similar means.

On each sheet of the declaration, indicate the TIN and KPP of the organization. Fill out the cells provided for the Taxpayer Identification Number (TIN) from left to right. Since the organization’s TIN consists of 10 digits, put a dash in the last two cells that remain free.

After the declaration is completed, number all pages sequentially.

This is stated in paragraphs 2.1-2.4 of the Procedure approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

For more information on filing tax returns, see How to prepare and submit tax reports .

Title page

On the title page of the declaration, indicate:

• TIN and checkpoint of the organization (fill in the cells allocated for the TIN from left to right; in the two cells that remain free, put dashes);

• adjustment number (for the primary declaration - “0--”, for the updated one - “1--”, “2--”, etc.);

• tax period code in accordance with Appendix 1 to the Procedure approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384 (for example, code 34 is entered in all cases when the organization, after the end of the tax period (year), continues to apply the special regime in form of Unified Agricultural Tax);

• the reporting year for which the declaration is being submitted;

• code of the tax office to which the declaration is submitted (according to the document on tax registration of the organization);

• code of the type of place of submission of the declaration in accordance with Appendix 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384 (for example, when submitting a declaration at the location of a Russian organization - 214);

• full name of the organization;

• code of the type of economic activity according to OKVED 2 or OKVED (Order of Rosstandart dated September 30, 2014 No. 1261-st);

• code of the form of reorganization or liquidation in accordance with Appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384, TIN and KPP of the reorganized organization (only in case of reorganization or liquidation);

• contact phone number of the organization;

• the number of pages on which the declaration is drawn up;

• the number of sheets of supporting documents (their copies) attached to the declaration, including documents (their copies) confirming the authority of the organization’s representative (if the declaration is submitted through an authorized representative).

The title page must contain the date the declaration was filled out, as well as the signature of the person certifying the accuracy and completeness of the information specified in the declaration.

If this is the head of the organization, indicate his last name, first name and patronymic, personal signature certified by the seal of the organization. In this case, in the section of the title page “I confirm the accuracy and completeness of the information specified in this declaration”, “1” is entered.

If this is a representative of an organization, in the section of the title page “I confirm the accuracy and completeness of the information specified in this declaration”, “2” is entered:

• employee or third-party citizen - the surname, name and patronymic of the representative are indicated, his personal signature is affixed, and the name of the document confirming his authority is indicated (for example, a power of attorney on behalf of the organization);

• third-party organization - indicate the name of the representative organization; surname, name and patronymic of the employee who is authorized to certify the declaration on her behalf, his personal signature is affixed, certified by the seal of the representative organization, and documents confirming the authority of the representative organization (for example, an agreement) are indicated.

This is stated in Section III of the Procedure, approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

Section 1

• OKTMO code according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st (line 001). Additionally, enter the OKTMO code on line 003 if the organization has changed its location (for an entrepreneur - place of residence). If the address has not changed, put dashes on line 003;

• the amount of the advance payment accrued at the end of the reporting period (line 002);

• the amount of tax to be paid (line 004) or reduced (line 005). The values ​​of these indicators are determined as the difference between the amount of tax accrued for the year (line 050 of section 2) and the amount of the advance payment at the end of the reporting period (line 002 of section 1).

This procedure is provided for in Section IV of the Procedure, approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

Section 2

In section 2, fill in:

• line 010. In it, indicate the amount of income received by the organization during the tax period and taken into account when calculating the tax;

• line 020. In it, indicate the amount of expenses received by the organization for the tax period and taken into account when calculating the tax;

• line 030. In it indicate tax base according to the Unified Agricultural Tax in a year;

• line 040. In it, indicate the amount of loss for the previous year (previous years), which reduces the tax base of the reporting year (clause 5 of Article 346.6 of the Tax Code of the Russian Federation). If the organization did not incur losses in previous tax periods, put a dash in line 040;

• line 050. Enter here the amount of tax calculated for the year .

This procedure follows from Section V of the Procedure, approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

Section 2.1

Fill out Section 2.1 of the declaration if, based on the results of the last year (previous years), the organization incurred losses.

In section 2.1 please indicate:

• on lines 010-110 - the amount of losses (broken down by year of their formation) received based on the results of previous years, which were not carried forward to the beginning of the current year. The indicators for lines 010-110 must correspond to the indicator values ​​for lines 130-230 of section 2.1 of the declaration for the previous year;

• on line 120 - the amount of loss for the current year. It is defined as the difference between lines 020 and 010 of section 2 of the declaration. This indicator is indicated if the value of line 010 of section 2 of the declaration is less than the value of line 020 of section 2 of the declaration;

• on line 130 - the amount of losses at the beginning of the next year, which the organization has the right to transfer to future tax periods;

• on lines 140-230 - the amount of losses (broken down by year of their formation) that were not transferred when the tax base for the current year was reduced (the amount of loss of the current tax period is indicated last in the list of years for which losses were received). The sum of the values ​​of lines 140-230 must correspond to the value of line 130. The values ​​of indicators 140-230 must be transferred to lines 020-110 of section 2.1 when filling out the declaration for the next year.

This follows from section VI of the Procedure, approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

Section 3

Section 3 should only be completed if the organization received additional funding (other than subsidies to autonomous institutions). Types of additional financing are listed in paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation.

In the section, reflect the data of the previous year on funds received but unused, the use period of which has not expired.

Please provide the following information:

• in column 1 - code of the type of funds received. The codes are given in Appendix 5 to the Procedure approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384;

• in columns 2 and 5 - respectively, the date of receipt of funds or property and the period of their use established by the transferring party. If the period for using funds or property received as part of targeted financing has not been established, columns 2 and 5 do not need to be filled out (letter of the Federal Tax Service of Russia dated January 20, 2015 No. GD-4-3/2700);

• in columns 3 and 6 - respectively, the amount of funds received in previous tax periods, the period of use of which has not expired, and the amount of unused funds received in previous periods and not having a period of use.

In column 7, reflect funds used for purposes other than their intended purpose. Such funds must be included in non-operating income at the moment when the conditions for their receipt were violated (for example, the period for using the funds has expired).

Reflect fixed assets, intangible assets and other property in the report at market value.

This follows from Section VII of the Procedure, approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384.

An example of filling out a declaration under the Unified Agricultural Tax

Alpha LLC is engaged in growing vegetables and uses Unified Agricultural Tax.

In 2015, the organization received taxable income in the amount of RUB 5,000,000. The amount of expenses incurred is RUB 3,500,000.

Alpha has a loss incurred in past periods - 115,000 rubles. During the reporting year, Alpha’s accountant took into account the loss incurred in previous years in the amount of 10,000 rubles. The remaining amount of the loss will be taken into account in subsequent years.

Also in 2015, Alpha received a grant from the state in the amount of 200,000 rubles, but has not yet used it. The accountant reflected the amount of the grant in section 3 of the declaration.

On March 25, 2016, Alpha’s accountant filed a complaint with the inspectorate Declaration on Unified Agricultural Tax for 2015.

Delivery methods

The Unified Agricultural Tax declaration can be submitted to the inspection:

• on paper ( through an authorized representative organization or by mail);

• electronic via telecommunication channels . If the average number of employees for the previous year (in newly created or reorganized organizations - for the month of creation or reorganization) exceeds 100 people, then for the current year the organization is obliged to submit tax reports only in this way. This also applies to organizations that are classified as the largest taxpayers. They must submit tax reports electronically to interregional inspectorates for the largest taxpayers.

This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

Tax liability is provided for failure to comply with the established method of submitting tax reports in electronic form. The fine is 200 rubles. for every violation. This is stated in Article 119.1 of the Tax Code of the Russian Federation.

Situation: is it necessary to submit a “zero” tax return for the unified agricultural tax if the organization has switched to paying the Unified Agricultural Tax, but is not yet operating?

Yes need.

Submitting a declaration to the tax office is the responsibility of all taxpayers (subclause 4, clause 1, article 23 of the Tax Code of the Russian Federation). Payers of the Unified Agricultural Tax are recognized organizations that have switched to this special regime (clause 1 of article 346.2 of the Tax Code of the Russian Federation).

Thus, if an organization switched to paying the unified agricultural tax, but did not conduct any activity during the tax period, at the end of the year it must still draw up and submit a tax return (with zero indicators).

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 9, 2007 No. 03-11-05/264 and dated March 31, 2006 No. 03-11-04/2/74. Despite the fact that these letters are addressed to single tax payers under simplification, they can also guide organizations that have switched to paying the Unified Agricultural Tax.

Situation: how to draw up and submit a declaration for the unified agricultural tax of an organization with separate divisions?

Separate divisions are not independent legal entities (paragraph 21, paragraph 2, article 11 of the Tax Code of the Russian Federation). Therefore, their performance indicators are taken into account when forming the general tax base for the organization as a whole.

Tax legislation does not contain special rules for drawing up and submitting a declaration under the Unified Agricultural Tax for organizations with separate divisions. Therefore, such organizations must draw up a declaration following the general Procedure approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384. The declaration only needs to be submitted to the tax office at the location of the organization’s head office (clause 2 of Article 346.10 of the Tax Code of the Russian Federation).

Note: the tax return form (for the report for 2017), the procedure for filling it out and the format for submitting it electronically are approved by Order of the Federal Tax Service of Russia dated 02/01/2016 N ММВ-7-3/51@.

Samples of filling out the Unified Agricultural Tax declaration

Declaration of Unified Agricultural Tax for individual entrepreneurs (.

Declaration of Unified Agricultural Tax for organizations ().

Deadlines for submitting the Unified Agricultural Tax declaration

The tax period for the Unified Agricultural Tax is a calendar year.

In case of termination of activity as an agricultural producer, the declaration must be submitted no later than the 25th day of the month following the one in which the activity was terminated.

If the due date falls on a weekend or holiday, the deadline for filing the declaration is moved to the next business day.

Fines for late submission of the declaration:

• If the Unified Agricultural Tax tax has been paid - 1,000 rubles.
• If the Unified Agricultural Tax tax has not been paid - 5% of the tax amount payable on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Where to submit the Unified Agricultural Tax declaration

The Unified Agricultural Tax declaration is submitted to the tax authority:

• Individual entrepreneur - at his place of residence;
• LLC - at its location (legal address of the main office).

Methods for filing a Unified Agricultural Tax declaration

The Unified Agricultural Tax declaration can be submitted in three ways:

1. In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
2. By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
3. In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).

Note: To submit a declaration through a representative - individual entrepreneur, it is necessary to issue a notarized power of attorney, and for organizations to issue a power of attorney in simple written form (with the signature of the head and seal)

Note, when submitting a declaration in paper form, some tax inspectors may require

• attach the declaration file in electronic form on a floppy disk or flash drive;
• print a special barcode on the declaration, which will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.

Basic rules for filling out the Unified Agricultural Tax declaration

• All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be placed in them.
• If there is no data to fill out a field, a dash is placed in each cell.
• All values ​​of cost indicators are indicated in whole units according to the rounding rules (less than 50 kopecks (0.5) are discarded, and 50 kopecks (0.5) or more are rounded to a full ruble (whole unit)).
• Text fields are filled in in capital block letters.
• The declaration must be filled out by hand or using a computer.
• When filling out the declaration, black, purple or blue ink is used. When filling out a declaration on a computer, characters must be printed in Courier New font with a height of 16-18 points.
• All pages, starting from the title page, must be numbered (for example, the 1st page is “001”; the second is “020”, etc.).
• On the title page and pages of the 1st and 2nd sections, it is necessary to put a signature and the date of signing of the declaration. The stamp is placed only on the title page, where the M.P. is indicated. (place of printing).
• There is no need to stitch or staple the pages of the declaration.
• Double-sided printing of the declaration and correction of errors in it are not allowed.
• Fines and penalties are not reflected in the declaration.

Instructions for filling out the Unified Agricultural Tax declaration

You can download the official instructions for filling out the Unified Agricultural Tax declaration

Title page

Section 1. The amount of the single agricultural tax subject to payment to the budget

Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010--”).

Field " checkpoint" The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received at the Federal Tax Service at the location of the organization.

Field " Correction number" Put: " 0-- "(if the declaration is submitted for the first time for the tax period (quarter), " 1-- "(if this is the first fix), " 2-- "(if the second), etc.

Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated ( see Appendix 1).

Field " Reporting year" This field indicates the year for which the declaration is being submitted.

Field " Submitted to the tax authority (code)" The code of the tax authority to which the declaration is submitted is indicated. You can find out the code of your Federal Tax Service using.

Field " at the place of registration (code)" The code of the place where the declaration is submitted to the tax authority is indicated ( see Appendix 2).

Field " Taxpayer" Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.

Field " Code of type of economic activity according to the OKVED classifier" This field indicates the activity code of the Unified Agricultural Tax in accordance with the new edition of the OKVED directory. Individual entrepreneurs and LLCs can also find their activity codes in an extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities, respectively.

note, when submitting the Unified Agricultural Tax declaration for 2017, this code must be indicated in accordance with the new edition of OKVED. You can transfer a code from the old edition to the new one using our service for comparing OKVED codes.

Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in case of their reorganization or liquidation ( see Appendix 3).

Field " Contact phone number" Specified in any format (for example, “+74950001122”).

Field " On the pages" This field indicates the number of pages that make up the declaration (for example, “004”).

Field " with supporting documents or their copies attached" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block " Power of attorney and completeness of information specified in this declaration" In the first field you must indicate: “ 1 "(if the authenticity of the declaration is confirmed by the individual entrepreneur or the head of the organization), " 2 "(if the taxpayer's representative).

In the remaining fields of this block:

• If the declaration is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled in. The entrepreneur only needs to sign and date the declaration.
• If the declaration is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the field “last name, first name, patronymic in full.” After which the manager must sign and date the declaration.
• If the declaration is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full.” After this, the representative must sign, date the declaration and indicate the name of the document confirming his authority.
• If the declaration is submitted by a representative (legal entity), then in the field “Last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, date the declaration and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field and puts a stamp (if any).

• Section 2. Calculation of the single agricultural tax

  Field "TIN" And "Checkpoint" field(how to fill out, see the “Title Page” section).

  String "001" and "003". Here the OKTMO code of the municipality at the location of the organization (place of residence of the individual entrepreneur) is indicated. If the code contains 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678---”). You can find out the OKTMO code using.

  Line “001” must be filled in, and line “003” only if the location of the organization (place of residence of the individual entrepreneur) changes. If the place of registration with the Federal Tax Service has not changed, then a dash is placed in line “003”.

  Line "002". The amount of the advance payment calculated for payment to the budget based on the results of the six months is indicated here.

  Line "004". This indicates the amount of tax payable to the budget for the entire calendar year, taking into account the advance payment for the six months:

  Line 050 of section 2 – Line 002, the resulting value must be ≥ 0, otherwise line 005 is filled in.

  Line "005". This line is filled in when the advance payment for six months is greater than the tax amount for the entire calendar year:

  Line 002 – Line 050 of section 2, the resulting value must be > 0, otherwise line 004 is filled.

  This situation usually arises when expenses for the second half of the year exceeded income (a loss was incurred). The excess tax amount paid can be accepted for reduction next year or returned by writing an application to the Federal Tax Service for a refund.

  Section 2.1. Calculation of the amount of loss that reduces the tax base for the unified agricultural tax

  Line "010". The amount of income received for the calendar year is indicated here (all income that must be taken into account when determining the tax base is listed in clause 1 of Article 346.5 of the Tax Code of the Russian Federation).

  Line "020". The amount of expenses incurred in the calendar year is indicated here (all expenses for which the tax base can be reduced are listed in paragraphs 2 - 4.1, 5 of Article 346.5 of the Tax Code of the Russian Federation).

  Line "030". The tax base for the calendar year is indicated here:

  Line 010 – Line 020, if as a result the difference between income and expenses turns out to be negative, then the tax base is recognized as equal to 0.

  Line "040". This indicates the amount of loss received in previous tax periods ( Line 010 Section 2.1.) by which the tax base can be reduced. When reducing, you can use the entire amount of the loss or part of it, but the amount of the loss cannot exceed the tax base (the remaining loss in this case is carried forward to the next year).

  Line "045".The tax rate established by paragraph 1 of Article 346.8 of the Tax Code of the Russian Federation, or the tax rate established by the law of the subject of the Russian Federation in accordance with Article 346.8 of the Tax Code of the Russian Federation, is indicated here.

  Line "050". The amount of Unified Agricultural Tax for the calendar year is indicated here.

  It is calculated using the following formula:

  (Line 030 – Line 040) x 6 / 100 x line code 045 / 100.

• Section 3. Report on the intended use of funds

  This section is completed if, based on the results of previous tax periods, losses were incurred (expenses exceeded income). The tax base can be reduced by the amount of the resulting loss for 10 years after the loss year. For example, the loss based on the results of 2017 can be taken into account until 2027.

  In this case, the loss can be reduced within the tax base. For example, in 2015 you accumulated 10,000 rubles. loss, and the tax base amounted to 7,000 rubles. – in this case, you can write off only 7,000 rubles, and the remaining 3,000 rubles can be transferred to the next year.

  note, the transfer of losses is carried out in the sequence in which they were received. For example, if there were losses in 2016 and 2017, then in 2018 it is first necessary to take into account the losses of 2016 when reducing the tax base, and only then the losses of 2017.

  Line "010". This indicates the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired calendar year (the sum of lines 020-110).

  Lines "020-110". Losses are indicated here by year of their formation (they correspond to the values ​​of lines 130-230 of section 2.1 of the Declaration for the previous year).

  Line "120". The amount of loss for the past calendar year is indicated here:

  Line 010 section 2 – Line 020 section 2. Line 120 is filled in only if the amount of income is less than the amount of expenses.

  Line "130". This indicates the amount of losses at the beginning of the next tax period by which the tax base can be reduced in future tax periods:

  Line 010 – Line 040 of section 2 + Line 120. The value of line 130 is transferred to section 2.1 of the Declaration for the next year and is indicated in line 010.

  Lines "140-230". The amounts of losses for years that were not taken into account when reducing the tax base in the past calendar year are indicated here (the loss for the past calendar year is indicated last in the list of years).

  The sum of the values ​​of lines 140-230 must correspond to the indicator of line 130. In this case, the values ​​of the indicators of lines 140-230 are transferred to Section 2.1 of the Declaration for the next calendar year and are indicated in lines 020-110.

  95 When switching to another tax system 96 Upon termination of business activities or activities of the Unified Agricultural Tax

• Appendix 2. Codes for the place of submission of the declaration to the Federal Tax Service

  Location code	Name of place
  120	At the place of residence of the individual entrepreneur
  213	At the place of registration as the largest taxpayer
  214	At the location of the Russian organization that is not the largest taxpayer
  215	At the location of the legal successor who is not the largest taxpayer
  216	At the location of the legal successor, who is the largest taxpayer
  331	At the place of activity of the foreign organization through a branch of the foreign organization

• Appendix 3. Codes of reorganization and liquidation forms

Filling out a declaration through programs and services

The Unified Agricultural Tax return can also be completed using:

• Free program “Legal Taxpayer” from the Federal Tax Service of the Russian Federation;
• Paid program "1C: Entrepreneur" (for individual entrepreneurs);
• Paid Internet services (“My Business”, “Kontur.Accounting”, etc.);
• Specialized accounting companies.

New form "Tax return for the unified agricultural tax" officially approved by the document Order of the Federal Tax Service dated 07/28/14 N ММВ-7-3/384@ (as amended by the Order of the Federal Tax Service dated 02/01/16 N ММВ-7-3/51@).

More information about the use of the KND form 1151059:

• Practice of the Supreme Court of the Russian Federation on tax disputes for August 2018

  Value added tax for the 4th quarter of 2016 on a self-submitted tax return... income tax of organizations recognized as agricultural producers. The courts took into account that the interest received on... the legality of the application of the unified agricultural tax, in order to recognize the taxpayer as an agricultural producer, the presence of agricultural products in...

• Changes in the tax legislation of the Republic of Crimea and Sevastopol from 01/01/2019

  Establishing the rate of the unified agricultural tax on the territory of the Republic of Crimea." According to the legislation in force until 2018... from agricultural raw materials of own production, for the tax period is at least 70%. Tax... Art. 285 of the Tax Code of the Russian Federation, the tax period for income tax is the calendar year... which is contained in the investment declaration that meets the requirements established by Federal Law...

• Disputes about tax benefits (Practice of the Supreme Court of the Russian Federation for 2018)

  VAT declarations operations for the sale of equipment to the company, submission of VAT and tax declarations to the tax authority... and other individual entrepreneurs of a single object of trade with a common... the activities of the subjects are part of a single production process aimed at... a common organizational structure ( unified labor resources, unified trade turnover, common cash... of grain products "Zlak") - In fact, agricultural products were purchased by the taxpayer directly from...

• Exemption of agricultural transport from transport tax

  For agricultural producers (single agricultural tax)” Tax Code of the Russian Federation. Therefore, in order to use the transport tax benefit for an agricultural producer...otherwise not provided for by the specified article, a tax return for transport tax. Taxpayers who are organizations and... .13 control ratios of indicators of the tax return form for transport tax, sent by the Letter of the Federal Tax Service of Russia...

• VAT transaction type codes have changed

  Needed to generate some sections of the VAT return. We have grouped the updated codes... needed to generate some sections of the VAT tax return. We have grouped the updated... and the journal, as well as the tax return for the third quarter will already be required... in section. 8 and 9 of the VAT tax return (displayed here... the tax paid (clause 3 of Article 154 of the Tax Code of the Russian Federation) 01 Sales of agricultural products... rights 01 Drawing up or receiving a single adjustment invoice 01 ...

• The most common violations detected by the Federal Tax Service

  N 1440-O). 7. Unified Agricultural Tax (USAT) clause 2. ... applying a special tax regime (taxation system for agricultural producers); with... determination of basic profitability 9. Unified Agricultural Tax (USAT) clause 1,... Tax Code of the Russian Federation Unreasonable application of the unified agricultural tax by a newly created organization... is not reflected in the tax return for land tax, which gives grounds...

• Income tax disputes (Practice of the Supreme Court of the Russian Federation for 2018)

  Tax and the application of tax liability measures to the Taxpayer based on the results of a desk audit of the updated tax return... associated with the sale of agricultural products produced by the Taxpayer, as well as with the sale... of the company and to the Unified State Register of Legal Entities, carried out based on the results of the issue... to the conclusion that the updated tax return for the tax (reporting) period verified by the inspectorate...

• Review of letters from the Ministry of Finance of the Russian Federation for May 2017

  RF, when submitting an updated tax return for value added tax... the declaration has an overpayment for this tax, which exceeds the amount of tax payable under the updated tax return... 1/27754 Income of agricultural producers from the provision of services to agricultural producers. .. to the budget of the tax amount indicated in the tax return does not form the composition... taxation system in the form of a single tax on imputed income. Letter...

• Practice of the Supreme Court of the Russian Federation on tax disputes for June 2017

  From tax returns and payment cards with the budget for property tax, transport tax, ... agricultural activities (livestock farming) were not used. The court found the Taxpayer's use of the reduced tax rate unlawful... lose the status of a mining allotment; There is no single mining allotment act. USN... organizations; the trading floor represents a single space without major partitions, ... the design of stores of organizations in the same style and a unified system of discounts; formation...

Individual entrepreneur. It is reflected in the declaration of tax paid in connection with... The income of entrepreneurs and agricultural producers who have switched to paying the unified agricultural tax (USAT) consists of... 4 KUDiR for individual entrepreneurs paying agricultural tax. Where can I find out the amount of income... turnover from a current account or from cash reports. For tax accounting purposes... in line (100) of section 2 of the UTII declaration, which is submitted quarterly. ...

• Main changes in taxes and contributions since 2017

  Tax inspectors will control insurance premiums. New chapters have appeared in the Tax Code... No. ММВ-7-11/551). The deadline is the same for both paper and... . To do this, he must submit a personal income tax return (clause ... 2017 explanations for the electronic VAT return, you can submit ... The main changes in taxes and contributions: agricultural fixed assets according to the new classification Name ... have become electronic Inspectors will not accept contradictions in the electronic VAT return...

• Review of letters from the Ministry of Finance of the Russian Federation for August 2018

  And cash flows of a single economic entity. Value added tax... until the end of the tax period for which the value added tax declaration is submitted... the moment of exclusion from the Unified State Register of Individual Entrepreneurs... the moment of exclusion from the Unified State Register of Individual Entrepreneurs... . when providing services to other agricultural producers, tax benefits for corporate property tax, ...

• VAT in 2018: clarifications from the Russian Ministry of Finance

  Issued before the end of the tax period for which the value added tax declaration is submitted... within the framework of the Rules for the provision of subsidies to manufacturers of agricultural machinery, are associated with payment... sold by manufacturers of agricultural machinery and do not relate to... property rights). In the case of the sale of agricultural machinery, taking into account the discount provided... by the type of product in accordance with the unified Commodity Nomenclature of Foreign Economic Activity...

• Review of letters from the Ministry of Finance of the Russian Federation for September 2018

  Documents confirming the payment of tax by the commission agent, as well as a customs declaration (its copy) for... and processed by these taxpayers' own agricultural products Letter dated September 13... of the reorganized organization according to the tax records of the shareholder on the date of entry into the unified state... multi-tier parking, has the right to reduce the tax base for the property tax of organizations by the amount... in the purchase and sale agreement, in the Unified State Register of Real Estate is carried out in...

• Summer amendments to legislation

  Services), property rights acquired by: taxpayers - agricultural producers at the expense of subsidies received... VAT declarations by the tax authority have identified signs indicating a possible violation of tax legislation... in relation to property included in the unified gas supply system. In the new edition... and (or) at the location of the property that is part of the unified gas supply system...

A special taxation system has been introduced for agricultural workers in the Russian Federation. Organizations and private (individual) entrepreneurs who chose it during registration submit a tax return for the unified agricultural tax. It is mandatory for all economic entities practicing this special regime.

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Delivery deadlines

The tax return under the Unified Agricultural Tax must be submitted to the government agency at the end of the reporting period. It is the calendar year. Thus, the deadlines for submitting the document are as follows:

• until March 31 of the year following the reporting year (for 2017 submitted before 03/31/2018);
• until the 25th day of the month following the date of closure of the enterprise (IP).

Features of tax payment

It is important to fill out the form by taking into account the timing of payment of due amounts. According to the law, it is divided into two contributions:

1. Advance. Paid until July 25, at the end of the semester. Counts into the total annual payment.
2. Closing. Transferred until April 1 of the year following the reporting period. The amount must be adjusted according to real indicators and take into account the advance payment.

Where to submit the reporting document

Entrepreneurs, regardless of the volume of turnover, work with a specific branch of the Federal Tax Service. The principle of such a working connection is as follows:

1. Organizations are tied to the place of registration. They work with the department that has jurisdiction over the given territory.
2. Individual entrepreneurs are guided by their residential address.

Methods for filing a declaration

This type of reporting is submitted to the government agency in the same ways as all others. There are three in total:

• In person or through a representative. You must bring two copies of the document to the tax authority:
  • one remains with the inspector;
  • the second one contains reception data.

• Via postal service. It is necessary to issue a letter with a list of attachments. In this case, the reporting date is considered to be the day on the departure stamp.
• Through the Internet. When using this method you must have:
  • access to special services;
  • digital signature.

Form

In accordance with current legislation, the responsibility for developing reporting forms is assigned to the Federal Tax Service. The form for the Unified National Economy has been valid since 2014:

• approved by order No. ММВ-7-3/384 dated July 28, 2014;
• The document contains recommendations for filling it out.

Subtleties of data entry

As with all reporting documents, standard filling requirements apply to this declaration:

• use black, blue or purple ink;
• entering data in capital letters:
  • in one cell - one character;
  • when filling out electronically, the font Courier New, 16-18 is recommended;
• rounding financial indicators to the nearest ruble;
• use only data in national currency;
• in cells for which there is no data, dashes are placed;
• Only one-sided printing of pages is allowed;
• they need to be numbered in order using the form “001”, “002” and so on;
• not allowed:
  • correction of entered information;
  • errors;
  • blots;
  • use of adjustment tools;
  • stitching and fastening sheets.

Attention: the organization's seal is placed only on the title page. The pages of the 1st, 2nd sections and the title must contain:

• taxpayer's signature;
• date of completion.

For information: when entering data, the amount of penalties and fines is not taken into account.

What to write in the title

Tip: the form is designed quite simply and clearly. It is necessary to answer the questions indicated in the columns.

Sample declaration for Unified Agricultural Tax, page 1

Some indicators that should be entered in the appropriate cells have codes. These should be taken into account when filling out the document:

1. An adjustment is an indicator of the order in which reports are filed. It is encrypted as follows:
   • 0 means that the declaration is being submitted for the first time (for the corresponding reporting period);
   • The numbers 1, 2, 3 and so on mark the repeated form, correcting incorrect information in the zero.
2. The tax code indicates for what period the taxpayer is reporting:
   • 34 - per year;
   • 50 - for the same time, but the organization is going through a stage of change:
     • reorganization;
     • termination of activity;
3. 95 shows that the payer decided to change the taxation regime;
4. 96 is used when an entrepreneur refuses to further use the special regime of the Unified Agricultural Tax.
5. The period column indicates the year for which the payer is reporting.
6. The receiving department of the Federal Tax Service is also coded with a four-digit number. You can find it on the official website of the service.
7. The place where the document is submitted should be entered as follows:
   • 120 enter individual entrepreneurs;
   • code “213” indicates that a large taxpayer is reporting;
   • 214 - organization reporting at the place of registration.
8. Personal data is reflected as follows:
   • The individual entrepreneur enters his full name;
   • head of the organization - the name of the LLC from the charter.
9. The main type of activity according to OKVED is indicated separately (as in registration papers).
10. The form for entering information about a telephone number is free.
11. The number of pages is the same for everyone - there are four of them.
    • The number of application sheets should be carefully counted and entered in the appropriate cell.
12. Certification of the declaration:
13. code “1” indicates that the document is provided by an individual entrepreneur or manager;
14. "2" - official representative.
15. The individual entrepreneur signs;
16. The details of the head of the company are indicated in full and certified:
    • his signature;
    • seal;
17. The date of completion is required.

Section 1

This page contains little information. The rules for entering them are indicated line by line in the table:

Sample declaration for Unified Agricultural Tax, page 2

Sample declaration for Unified Agricultural Tax, page 3

Section 2

This part takes into account the following amounts:

• tax base (income);
• enterprise expenses;
• tax;
• losses and more.

Sample declaration under Unified Agricultural Tax, page 4

The sheet should be filled out in accordance with the following principles:

Section 2.1

This part is intended for declaring losses of all periods:

1. Losses from previous years are recorded in cells 020 to 110:
   • 110 is the total.
2. 120 should contain a negative difference between income and costs (if it turns out to be such).
3. Losses are entered in cell 130 for accounting in subsequent reporting. They are deciphered in lines 140 to 230.

Section 3

This part is intended for declaring targeted income. They are fixed as follows:

1. Type of income:
   • 010 - grandees;
   • 500 - remaining target funds.
2. The time of receipt of money is indicated in the second column.
3. 5 - period of their use.
4. 3 - amount of funds.
5. 6 - balance of unused money.
6. 7 - the amount of funds used for other purposes.

Sample declaration for Unified Agricultural Tax, page 5

Sample declaration for Unified Agricultural Tax, page 6

About punishments

If reporting is not submitted on time, the entrepreneur (official) may be fined:

1. In the amount of 1000 rubles, if the tax is paid.
2. If the money has not been received into the budget, then an amount equal to 5% tax is charged for each month (even partial) of delay, limited to:
   • maximum - 30% of the declared amount;
   • minimum - one thousand rubles.

How to submit online

This type of reporting can be completed without downloading the form. Special services are used for this:

1. “Legal Taxpayer” was created by the Federal Tax Service. Services are provided free of charge.
2. Some entrepreneurs keep records using the 1C: Entrepreneur program. It provides the opportunity to generate reporting, including in the Unified Agricultural Tax form.
3. There are paid services:
   • "My business";
   • "Kontur.Accounting" and others.

For information: it is possible to delegate the functions of generating and submitting declarations to specialized companies. This should be done on the basis of a formal agreement.

Watch the video about the Unified Agricultural Tax in 2018