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Business is a risky business. Success and profit are not guaranteed to anyone. In a situation where a company has gone into negative territory, tax legislation allows the losses incurred to be taken into account when calculating income tax. Since this year, the mechanism for reflecting losses in tax accounting has changed significantly. We will tell you what accountants need to pay special attention to.

We must say right away that Chapter 25 of the Tax Code of the Russian Federation for some cases provides for a special procedure for accounting for losses. So, for the activities of service industries and farms, the rules for reflecting losses are contained in Art. 275.1 of the Tax Code of the Russian Federation, for operations with securities - in Art. 280, for operations with financial instruments of forward transactions - in Art. 304, for operations with depreciable property - in Art. 323, for operations on assignment (assignment) of the right of claim - in Art. 279 of the Tax Code of the Russian Federation.

In our article, we will consider only the general procedure for the transfer of losses, spelled out in Art. 283 of the Tax Code of the Russian Federation. As a reminder, amendments to this provision of the Code were introduced by Federal Law No. 401-FZ of November 30, 2016 (hereinafter - Law No. 401-FZ).

"Revolution" of the 17th year

In paragraph 2 of Art. 283 of the Tax Code of the Russian Federation states that the taxpayer has the right to transfer to the current reporting or tax period the amount of losses incurred in previous tax periods. In a similar manner, a loss that is not carried over to the next next year can be carried forward in whole or in part to subsequent years. Moreover, if the taxpayer incurred losses in more than one tax period, the transfer of such losses to the future is made in the order in which they appeared (clause 3 of article 283 of the Tax Code of the Russian Federation).

Until 2017, the Tax Code allowed the carryover of losses to the future only for ten years following the tax period in which this loss was incurred. Law No. 401-FZ removed this restriction.

But there was a new limitation. It is provided for in clause 2.1 of Art. 283 of the Tax Code of the Russian Federation. So, in the reporting (tax) periods from January 1, 2017 to December 31, 2020, the tax base for tax for the current reporting (tax) period, calculated in accordance with Art. 274 of the Tax Code of the Russian Federation cannot be reduced by the amount of losses incurred in previous tax periods by more than 50%.

This rule does not apply to the tax base for which the tax rates established by clauses 1.2, 1.5, 1.5-1, 1.7, 1.8, 1.10 of Art. 284 and clauses 6 and 7 of Art. 288.1 of the Tax Code of the Russian Federation. This is a 0% rate for residents of special economic zones, for participants in regional investment projects, for participants in a free economic zone, for residents of the territory of advanced social and economic development.

Article 283 of the Tax Code of the Russian Federation provides for some features of the accounting of losses. So, if a consolidated group of taxpayers incurred a loss in the previous tax period or previous tax periods, then the responsible member of such a group has the right to reduce the consolidated tax base of the current tax period by the entire amount of the loss or by part of this amount as provided for in Art. 283 of the Tax Code of the Russian Federation. This is set in sub. 2 p. 6 art. 283 of the Code. In addition, from this year, the possibility of reducing the current tax base by the amount of past losses does not apply to losses incurred by organizations providing social services to citizens, as well as from the sale or other disposal of those specified in Art. 284.2 and 284.2.1 of the Tax Code of the Russian Federation of shares, stakes in the authorized capital, bonds of Russian organizations, investment shares.

Please note: due to the innovations in paragraph 22 of Art. 280 of the Tax Code of the Russian Federation, losses from transactions with non-tradable securities and non-tradable derivative financial instruments received in previous tax periods can be attributed to a reduction in the tax base from transactions with such securities and derivative financial instruments, determined in the reporting (tax) period, taking into account restrictions established in clause 2.1 of Art. 283 of the Tax Code of the Russian Federation.

Lucky for those taxpayers who still have not been able to write off losses that arose back in 2007. Under the old rules, the possibility of accounting for such losses should have disappeared soon. However, in paragraph 16 of Art. 13 of Law No. 401-FZ stipulates that the new rules for carrying forward losses for the future apply to losses incurred by taxpayers for tax periods beginning on January 1, 2007.

Let us illustrate with a numerical example how from this year you need to take into account the loss received in previous years.

Example 1

LLC "Verona" in 2014-2015 suffered a loss. Its size as of January 1, 2016 was 420,000 rubles. The company began to make a profit only in 2016. The loss will be written off as follows.

In the first quarter, a profit of 30,000 rubles was made. It repays part of the previously incurred loss. The tax base for income tax is zero. The remainder of the outstanding loss is 390,000 rubles. (420,000 rubles - 30,000 rubles).

In the first half of the year, a profit was made in the amount of 68,000 rubles. It repays part of the previously incurred loss. The tax base for income tax is zero. The remainder of the loss is 352,000 rubles. (420,000 rubles - 68,000 rubles).

For nine months, a profit was made in the amount of 112,000 rubles. It repays part of the previously incurred loss. The tax base for income tax is zero. The remainder of the loss is RUB 308,000. (420,000 rubles - 112,000 rubles).

In 2016, a profit was made in the amount of RUB 148,000. It repays part of the previously incurred loss. The tax base for income tax is zero. The remainder of the loss is RUB 272,000. (420,000 rubles - 148,000 rubles).

In 2017, the accountant will account for the loss under the new rules.

In the first quarter, a profit of 60,000 rubles was made. It repays part of the previously received loss by only 50%. The tax base for income tax is 30,000 rubles. The remainder of the outstanding loss is 242,000 rubles. (272,000 rubles - 30,000 rubles).

In the first half of the year, a profit was made in the amount of 144,000 rubles. It repays part of the previously received loss by only 50%. The tax base for income tax is 72,000 rubles. The remainder of the loss is 200,000 rubles. (272,000 rubles - 72,000 rubles).

For nine months, a profit was made in the amount of 196,000 rubles. It repays part of the previously received loss by only 50%. The tax base for income tax is 98,000 rubles. The remainder of the loss is 174,000 rubles. (272,000 rubles - 98,000 rubles).

In 2017, a profit was made in the amount of 288,000 rubles. It repays part of the previously received loss by only 50%. The tax base for income tax is 144,000 rubles. The remainder of the loss is RUB 128,000. (272,000 rubles - - 144,000 rubles).

In the first quarter, a profit of 86,000 rubles was made. It repays part of the previously received loss by only 50%. The tax base for income tax is 43,000 rubles. The remainder of the outstanding loss is RUB 85,000. (128,000 rubles - 43,000 rubles).

In the first half of the year, a profit was made in the amount of 156,000 rubles. It repays part of the previously received loss by only 50%. The tax base for income tax is 78,000 rubles. The remainder of the loss is 50,000 rubles. (128,000 rubles - 78,000 rubles).

For nine months, a profit was made in the amount of 266,000 rubles. Half of this amount is RUB 133,000, which exceeds the amount of the outstanding loss. Consequently, the tax base for this period will be equal to 138,000 rubles. (266,000 rubles - 128,000 rubles). There is no remaining loss.

In 2018, a profit of 344,000 rubles was made. She paid off the previously received loss in the amount of 128,000 rubles. The tax base for income tax for this year is 216,000 rubles. (344,000 rubles - 128,000 rubles).

Profitable reporting

In the tax declaration for income tax (the form and procedure for filling out the declaration were approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected]) the amount of used loss is shown as follows.

Appendix No. 4 to Sheet 02 calculates the amount of the loss or part of the loss that reduces the tax base. The amount of the loss or part of the loss that reduces the tax base for the reporting (tax) period is shown in line 150 “The amount of the loss or part of the loss that reduces the tax base for the reporting (tax) period - total” of this Appendix. And the balance of the loss is reflected in line 160 “The balance of the non-carried loss at the end of the tax period”. From line 150 of Appendix No. 4 to Sheet 02, the amount of the redeemable loss is transferred to line 110 "The amount of loss or part of the loss that reduces the tax base for the reporting (tax) period" of Sheet 02.

In the letter of the Federal Tax Service of Russia dated 09.01.2017 No. SD-4-3 / [email protected] the tax authorities recalled that in Appendix No. 4 to Sheet 02 the indicator on line 150 cannot be more than 50% of the indicator on line 140 "Tax base for the reporting (tax) period".

Please note: by virtue of clause 1.1 of the Procedure for filling out a tax declaration for corporate income tax, Appendix No. 4 to Sheet 02 is included in the declaration only for the I quarter and the tax period. Accordingly, the amount of the loss or part of it, which will reduce the tax base for six months and nine months, is reflected on line 110 of Sheet 02 of the declaration without completing Appendix No. 4 to Sheet 02 of the declaration.

Primary documents on losses

In general, the taxpayer must keep the primary documents for at least four years (subparagraph 8, clause 1 of article 23 of the Tax Code of the Russian Federation). For the purposes of taxation of profits, the organization is obliged to keep documents confirming the amount of the incurred loss during the entire period when it reduces the tax base of the current tax period by the amount of previously received losses. The basis is clause 4 of Art. 283 of the Tax Code of the Russian Federation.

As you can see, from paragraph 4 of Art. 283 of the Tax Code of the Russian Federation, it is not clear which documents are in question. The question arises: is it possible to take into account losses in a situation when the company does not have primary documents, but it has income tax returns in which the loss has already been declared?

In a letter dated May 25, 2012 No. 03-03-06 / 1/278, the specialists of the Ministry of Finance of Russia indicated that the absence of primary documents does not allow taking into account the loss in expenses. Moreover, even the successful completion of a tax audit is not a reason for the elimination of such documents. Thus, the primary documents confirming the loss received by the taxpayer must be kept until the loss is repaid.

This point of view received support in the courts (decisions of the Federal Antimonopoly Service of the North Caucasus District of August 24, 2012 No. A20-3689 / 2011, of the Volga District of January 25, 2012 No. A12-5807 / 2011, of the West Siberian District of January 14, 2008 No. A27-886 / 2007-6).

Note that in judicial practice there are cases with an alternative position. Thus, in the resolution of the FAS of the Volgo-Vyatka District of 11.02.2008 No. A11-2175 / 2007-K2-20 / 131, the following dispute was considered. The company has been deferring losses for several years. During the on-site verification, the tax authorities did not reveal any violations. However, after some time, they decided to re-check and found that the organization took into account previously received losses in calculating the tax base in the absence of primary documents confirming their receipt. The organization tried to convince the auditors that the losses were confirmed by tax and accounting reports. However, the tax authority found it illegal to record losses without the corresponding primary documents.

But the court took the position of the company. The arbitrators decided that documents such as the tax return, balance sheet, income statement, general ledger, analytical statements, tax registers and the decision of the tax office itself are those documents that fully prove the existence of a disputed loss. By decision of the Supreme Arbitration Court of the Russian Federation of 06.06.2008 No. 6899/08, it was refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision.

A similar approach is contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated November 22, 2011 No. A40-9620 / 11-140-41. In this case, the same dispute was considered about the legality of accounting for losses in a situation where the taxpayer has tax returns for a period already checked by the tax authorities, showing the existence of a loss, but there are no primary documents confirming the existence of a loss. The arbitrators sided with the company. They noted that the provisions of paragraph 4 of Art. 283 of the Tax Code of the Russian Federation, which establishes the obligation of the taxpayer to keep documents confirming the amount of the incurred loss during the entire period when he reduces the tax base of the current tax period by the amount of previously received losses, does not oblige the taxpayer to keep primary documents. To confirm the volume of the incurred loss, a declaration for the relevant tax period is sufficient, and primary documents are required to substantiate not the loss itself, but the expenses that caused this loss.

But the tax authorities did not agree with this decision and turned to the Supreme Arbitration Court of the Russian Federation. Having considered the complaint, the highest arbitrators in the Ruling of the Supreme Arbitration Court of the Russian Federation of 11.05.2012 No. VAS-3546/12 admitted that there is no unity among the judges on this topic. Therefore, the case is subject to transfer to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision.

The result of the court proceedings in this case was the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 24, 2012 No. 3546/12. In it, the judges sided with the tax authorities and indicated the following. Since the ability to take into account the amount of loss is declarative in nature and the taxpayer is obliged to prove their legitimacy and validity, in the absence of confirmation of the loss by the relevant primary documents during the entire period when it reduces the tax base, the taxpayer bears the risk of adverse tax consequences. In the absence of primary accounting documents confirming the amount of the loss incurred by the taxpayer and the period of its occurrence, tax registers and tax declarations cannot be recognized as sufficient evidence of incurring such costs, entailing the formation of a loss in the amount declared by the company.

After such a conclusion, it became almost impossible to defeat the tax authorities on this issue in court. Confirmation of this is the resolution of the CA of the Moscow District dated July 22, 2016 No. F05-10138 / 2016.

When to claim a loss

When carrying forward losses to the future, another question arises: can the company independently decide in what period and in what amount to take into account the loss? In the opinion of the arbitrators, the organization itself determines when and in what amount to set off its existing loss. This point of view is contained in the resolution of the CA of the Ural District of 03.12.2015 No. F09-8175 / 15. When making a decision, the court took as a basis the legal position from the above-mentioned resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 24, 2012 No. 3546/12, according to which the ability to take into account the amount of loss is declarative in nature and the taxpayer is obliged to prove their legitimacy and validity.

Also, the arbitrators indicated that from the provisions of Art. 80 and 283 of the Tax Code of the Russian Federation, it follows that the reduction by the taxpayer of the tax base of the current tax period by the amount of the loss received in the previous tax period is his right, which is realized by reflecting the amount of loss in the income tax return.

At the same time, it is the taxpayer who independently determines in what period and in what amount to deduct his loss. The tax authorities are not empowered to enforce the amount of loss subject to accounting when calculating income tax.

Consequently, the use of the company's loss to reduce its tax base in previous tax periods cannot be regarded as a statement by the taxpayer about the need for further accounting of losses when calculating additional income tax based on the results of an on-site tax audit. In turn, the tax inspectorate is not entitled to independently determine in what period and in what amount to deduct the taxpayer's loss against the income tax arrears revealed during the audit.

It should be noted that in judicial practice there are decisions with other conclusions. A number of courts believe that tax authorities should identify the actual tax debt of the taxpayer. And if they discovered the losses of the company outstanding at the expense of the profit, the tax authorities must offset them independently (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated June 25, 2014 No. A27-14009 / 2013, of the North-Western District No. The Supreme Arbitration Court of the Russian Federation of 02.04.09 No. 3439/09 refused to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation)).

Loss in accounting

According to clause 20 of PBU 18/02 "Accounting for income tax calculations", the amount of income tax determined based on accounting profit or loss and reflected in accounting regardless of the amount of taxable profit or loss is a contingent expense or contingent income tax on profit. The deemed expense or deemed income tax is calculated as the product of the accounting profit generated in the reporting period and the income tax rate.

Thus, receiving a loss, the company in accounting must reflect the contingent income tax on profit. This is the so-called negative income tax.

The loss of the reporting year is formed on account 99, and by the final turnovers of December it is written off by posting: Debit 84 Credit 99. In this case, the conditional income from income tax is reflected by the posting: Debit 68, subaccount "Income tax" Credit 99.

Clause 11 of PBU 18/02 provides that a loss carried forward, not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, is a deductible temporary difference. This difference gives rise to a deferred tax asset. According to clause 14 of PBU 18/02, a deferred tax asset is understood as that part of deferred income tax, which should lead to a decrease in tax payable to the budget in the next reporting period or in subsequent reporting periods.

The deferred tax asset is reflected by the entry: Debit 09 Credit 68, subaccount "Income tax". As the resulting loss is carried forward, the deferred tax asset will decrease or be fully settled. For this, an entry is made in accounting: Debit 68, subaccount "Income tax" Credit 09.

It is important to remember that the total amount on the credit of account 68, subaccount "Income Tax" in any case should reflect the real income tax debt to the budget, which is formed according to tax accounting data.

Example 2

At the end of 2016, the company received a loss in the amount of RUB 300,000. The amount of the loss is the same both in tax and in accounting. The company ended the first quarter of 2017 with a profit of 80,000 rubles.

In accounting, these events should be reflected in the following way.

Debit 84 Credit 99

RUB 300,000 - the loss received in 2016 is transferred to the account of retained profit or loss;

Debit 68, subaccount "Income tax" Credit 99

RUB 60,000 (RUB 300,000 x 20%) - reflected the contingent income from income tax;

Debit 09 Credit 68, subaccount "Income tax"

RUB 60,000 - a deferred tax asset has been generated.

Debit 99 Credit 68, subaccount "Income tax"

RUB 16,000 (80,000 rubles x 20%) - conditional income tax expense has been generated.

As we have already said, from this year in tax accounting it is impossible to reduce the tax base for income tax at the expense of losses from previous years by more than 50%. Therefore, the following wiring must be done:

Debit 68, subaccount "Income tax" Credit 09

RUB 8,000 [(RUR 80,000 x 50%) x x 20%] - the deferred tax asset has been partially repaid.

The further settlement of this deferred tax asset will occur as the profit is earned by the company.

Write-off of losses of previous yearsis made on the basis of the decision of the founders or shareholders and is regulated by the norms of accounting and tax legislation. Let's consider a step-by-step algorithm of actions for the correct write-off of losses incurred in the past.

Step 1: determine the amount to carry forward

Any company is created with the aim of making a profit. But in modern market conditions, some of them suffer losses at the end of the year. Loss is the minus difference between the company's income and expenses for a certain period.

IMPORTANT! A loss in accounting and taxation is formed according to different rules, therefore, most likely, the amount of loss in accounting and tax accounting will differ.

In accounting, such losses are covered by retained earnings between the participants (shareholders) or reserve and additional funds.

In tax accounting, if losses exceed revenues, then the negative balance can be carried over to later periods. But for 2017-2020, there is a restriction: the tax base cannot be reduced by the amount of losses incurred in previous periods by more than 50% (clauses 2, 2.1 of article 283 of the Tax Code of the Russian Federation).

How to reflect the received losses in the income tax return, read the material.

Step 2: take into account the specifics of paying off last year's losses

1. Losses must be confirmed by primary documentation (letter of the Ministry of Finance of the Russian Federation dated 01.19.2018 No. 03-03-06 / 1/2598). It is necessary to store such securities during the entire period of repayment of the incurred losses (clause 4 of article 283 of the Tax Code of the Russian Federation).

IMPORTANT! If the primary fund was lost, but the amount of losses was confirmed by a tax audit act, then it will hardly be possible to transfer it to the future (letter of the Ministry of Finance dated 05.25.2012 No. 03-03-06 / 1/278, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 24, 2012 No. 3546/12 in case No. A40-9620 / 11-140-41, the AC of the Central District of 05/22/2013 in case No. A14-10046 / 2012 (by definition of the Supreme Arbitration Court of the Russian Federation No. -10478/13 it was refused to transfer case No. А14-10046 / 2012 to the Presidium of the Supreme Arbitration Court of the Russian Federation for revision in the order of supervision of this resolution)).

1. If the taxpayer incurred losses using the simplified taxation system or the unified agricultural tax, and then switched to the OSNO, then he has no right to take into account losses in the new regime (clause 5 of article 346.6, clause 7 of article 346.18 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 09.25.2009 No. 03-03-06 / 1/617).
2. If a negative result is received in the reporting period, then the basis for calculating profit is 0 (clause 8 of article 274 of the Tax Code of the Russian Federation). Accordingly, there is no tax.
3. If a company applies a simplified taxation system of 15%, then upon receiving a loss, it must calculate and pay the minimum tax, which is 1% of the income received. In this case, the resulting loss can be taken into account in expenses for the next 10 years (clause 6 of article 346.18 of the Tax Code of the Russian Federation).
4. When applying the unified agricultural tax, the resulting loss can also be taken into account in expenses for the next 10 years (clause 5 of article 346.6 of the Tax Code of the Russian Federation).

For information on how to explain the loss to the tax authorities, see the material .

Step 3: we fix the write-off of losses of previous years in the accounting

In accounting, all income and expenses received in the current period are accumulated on account 99. At the end of the year, it is closed to account 84 (82, 83).

Example

Alpha LLC, based on the results of 2017, received losses in the amount of RUB 373,580. At the meeting on May 21, 2018, the founders decided to close the losses using additional and reserve capital. As of 01.01.2018, their amount is 140,330 rubles. and 175 830 rubles. respectively. And the difference is 57,420 rubles. (373 580 - 140 330 - 175 830) decided to write off at the expense of the profit of the following years.

Postings

31.12.2017:

• Dt 84 Kt 99 - 373 580 rubles. - the uncovered loss of 2017 was formed.

21.05.2018:

• Dt 83 Kt 84 - 175 830 rubles. - a part of the losses was repaid from additional capital.
• Dt 82 Kt 84 - 140 330 rubles. - compensation for losses from the reserve fund.

Read more about the reflection of a loss in the accounting also in the article.

Outcomes

Losses of previous periods resulting from economic activity are written off at the expense of current or subsequent profit. With OSNO in tax accounting, such losses are reflected in the income tax return. At the same time, the losses incurred by the company are checked by the tax authorities with special partiality.

Only the tax loss can be carried forward, not the accounting loss. After all, the latter may include expenses that are not taken into account in the taxation of profits.

Loss cannot be carried forward:

• received in the period when the income of the organization was taxed at a rate of 0% (paragraph 2 of clause 1 of article 283 of the Tax Code of the Russian Federation);
• received during the period of application of special regimes (USN and ESHN) in the event of a transition to a general taxation regime (paragraph 9, clause 5 of article 346.6, paragraph 8, clause 7 of article 346.18 of the Tax Code of the Russian Federation);
• received before the application of the exemption from obligations in connection with participation in the Skolkovo project, after the organization was recognized as a taxpayer (clause 9 of article 246.1 of the Tax Code of the Russian Federation).

Losses need to be carried forward taking into account some rules. Let's list them.

The loss can be carried forward for no more than 10 years. It can be taken into account in any tax period during these ten years. Loss not carried over to the next year can be carried over to the next of the remaining nine years (clause 2 of article 283 of the Tax Code of the Russian Federation).

Losses are repaid in the order of priority of their occurrence by years. The first to write off the loss received earlier. The newly received losses must be taken into account in the tax base after the previous ones have been repaid. If the company has refused to write off an earlier loss, it has the right to begin to recognize a later loss (clauses 2, 3, article 283 of the Tax Code of the Russian Federation).

Losses can be carried forward not in every tax period, but intermittently. Moreover, the period of time during which the tax base can be reduced should not be more than 10 years. Losses not written off in this interval remain unpaid (paragraph 3, clause 2, article 283 of the Tax Code of the Russian Federation).

Losses can be recognized both on the basis of the results of the tax period, and on the basis of the results of the reporting periods, if profit is made in them (letter dated June 1, 2006 No. 03-03-04 / 1/492).

The amount of the loss to be carried forward is not limited - you can transfer the entire amount of the loss or a part of it.

note

The firm does not have the right to carry forward losses for those periods when it did not operate (letter of the Ministry of Finance of Russia dated February 8, 2007 No. 03-07-11 / 13).

To pay off some "specific" losses, you can use only profit from certain types of company activities:

• for a loss from the activities of service industries and farms - profit from the same activity (Article 275.1 of the Tax Code of the Russian Federation);
• for losses on operations with which are traded on the organized securities market - profit from operations with such securities (Article 280 of the Tax Code of the Russian Federation);
• for losses on operations with securities that are not traded on the organized securities market - profit from operations with the same securities (Article 280 of the Tax Code of the Russian Federation);
• for losses on operations with instruments of forward transactions that are not traded on the organized market - profit from such operations (Article 304 of the Tax Code of the Russian Federation);
for losses from transactions on the assignment or assignment of the right of claim - in the special procedure established by Article 279 of the Tax Code of Russia.

All these rules provide ample opportunities to reduce the tax base at the expense of "old" losses. But it should be remembered that by reducing the tax base "to zero", you can cause dissatisfaction. For her, the unprofitableness of the company is the main criterion for selection for on-site inspection.

It is better not to tease the inspectors and leave a small profit to taxation.

At the end of 2012, Aktiv JSC received a loss on its core activities in the amount of RUB 600,000.

In the following years, the company made a profit:

• in 2013 - 350,000 rubles;
• in 2014 - 250,000 rubles;
• in 2015 - 150,000 rubles.

Taking into account the tax firm, the accountant disposed of this loss and transferred:

• for 2013 - 300,000 rubles;
• for 2014 - 200,000 rubles;
• for 2015 - 100,000 rubles.

Thus, at the beginning of 2016, the 2013 loss in the account of the Asset will be written off in full. For the period from 2013 to 2015, the company transferred the loss so that the profit in the amount of RUB 50,000 remained taxable.

Loss carry forward at the end of the reporting period

Let's turn to the Tax Code.

It says:

• losses from previous years reduce the tax base of the current tax period;
• tax period is a calendar year or other period of time, at the end of which the tax base is determined and tax is calculated;
• the tax period consists of one or more reporting periods;
• the tax base of the current tax period corresponds to the tax base at the end of the reporting period, which is an integral part of the tax period.

This line of reasoning was led by financiers, justifying the right of firms to carry forward losses of previous years based on the results of not only the tax period, but also the reporting period (letter dated June 15, 2007 No. 03-03-06 / 1/383).

Please note: the tax base is determined from the beginning of the year on an accrual basis (clause 7 of article 274 of the Tax Code of the Russian Federation). Its size is determined by each reporting period. This means that the loss to be carried forward is taken into account when determining the tax base for each reporting period.

In the current year, the company made a profit based on the results of each reporting period and reduced the tax base by part of the loss received last year based on the results of the reporting periods. The amount of the loss is 150,000 rubles. The accountant considered the amount of the loss to be carried forward as a cumulative total:

• 40,000 rubles were transferred in the first quarter;
• for half a year - 40,000 rubles;
• for 9 months - 50,000 rubles,
• per year - 60,000 rubles.

Transferred in the current tax period should be considered 60,000 rubles. The amount of unliquidated loss, which the company has the right to continue to carry forward to the next tax periods, is RUB 90,000. (150,000 - 60,000).

How to confirm a loss

Let's start with an example.

LLC "Aktiv" in 2014 and 2015 received a loss. At the end of 2016, a profit was formed, which the accountant was going to reduce by part of the loss for 2013. However, he did not find any documents confirming the loss of 2013. The tax base for 2016 “Asset” can only be reduced by the amount of the loss in 2014. The loss in 2013 cannot be carried forward.

The company can write off losses within 10 years (Article 283 of the Tax Code of the Russian Federation). This means that you need to keep the "primary" during this entire period.

note

After the amount of the loss is repaid in full, the documents confirming its formation will have to be stored for another four years (subparagraph 8 of paragraph 1 of article 23 of the Tax Code of the Russian Federation).

Accounting documents and (balance sheet, income statement, profit statement) are not primary accounting documents and do not confirm a loss (Resolution of the Federal Antimonopoly Service of the North-West District of July 26, 2005 No. A56-25408 / 04).

The amount of the loss can be confirmed only by primary documents (resolution of the Federal Antimonopoly Service of the North-West District of September 6, 2006 in case No. A56-38131 / 2005).

During an in-house audit, an inspector may demand confirmation of the right to a “benefit” on income tax. To do this, he asks to provide documents confirming the losses (Article 88 of the Tax Code of the Russian Federation).

Transfer of losses upon reorganization

The reorganization of the company does not remove the right to carry forward the loss. The successor company may, in accordance with the generally established procedure, transfer to the future losses incurred before the reorganization (clause 5 of article 283 of the Tax Code of the Russian Federation).

Please note: it is necessary to determine the successor organization in terms of the fulfillment of tax obligations in accordance with the norms of Article 50 of the Tax Code.

Merge

In the event of a merger of companies, their legal successor will be a new firm that arose as a result of such a merger (clause 4 of article 50 of the Tax Code of the Russian Federation).

LLC Passive at the end of 2015 received a tax loss in the amount of RUB 100,000. In 2016 LLC Balance and LLC Passiv were reorganized in the form of a merger. As a result of the merger, Forma LLC was formed.

Loss in the amount of RUB 100,000 LLC "Form" has the right to postpone for the future until 2025 inclusive.

Separation

The successors of the company that have passed the separation procedure are liable for But the transfer of losses in such a situation is not stipulated by tax legislation. It contains only a reference to the Civil Code (clause 7 of article 50 of the Tax Code of the Russian Federation).

The law states: "in the presence of several legal successors, the share of participation of each of them in the performance of the duties of a reorganized legal entity to pay taxes is determined in the manner prescribed by civil legislation." Also, a procedure has been established according to which the deed of transfer must contain provisions on succession for all the obligations of the reorganized legal entity, in relation to all of it and the debtors (clause 1 of article 59 of the Civil Code of the Russian Federation).

Consequently, the share of participation of legal successors in the fulfillment of tax obligations is determined in accordance with the separation balance sheet.

By analogy with this, it can be assumed that, in the same way, according to the share in which the rights and obligations have passed to the taxpayer, the tax loss should also be divided among several successors.

At the end of 2015, Passiv LLC incurred a loss (according to both accounting and tax accounting data). In 2016, the company was reorganized in the form of division: from LLC Passiv, two organizations were formed - LLC Debet and LLC Credit.

Each of the legal successors takes into account a part of the tax loss of LLC Passiv, determined in the separation balance sheet.

Joining, transformation, selection

When one company is merged with another, the legal successor of the affiliated company (in terms of fulfilling tax obligations) is the affiliating organization (clause 5 of article 50 of the Tax Code of the Russian Federation).

When a company is reorganized from one organizational and legal form to another, the newly formed organization is the legal successor of the reorganized company (in terms of fulfilling obligations to pay taxes).

When other firms are separated from the structure of the company, the succession (in terms of fulfilling tax obligations) does not arise for the separated companies (clause 8 of article 50 of the Tax Code of the Russian Federation). The right to carry forward losses remains with the reorganized company.

By the end of 2015, LLC Passiv received a tax loss of 100,000 rubles. In 2016, LLC Storno was separated from LLC Passiv.

The separated company is not the legal successor of the "Passive". The right to carry forward the loss for the future remained with Liability.

Note that the transfer of losses to the future is not a privilege that is provided to the “elite”, but a universal right. Almost all firms use it.

You should save taxes by legal means. Almost all schemes that are used solely for the purpose of tax evasion are well studied by tax authorities.

There are schemes, both conditionally safe and dangerous, which cannot be used, read in the Berator

What financial results did your company show in previous years? There were losses - they can be written off. To avoid the claims of tax inspectors, it is necessary to write off losses of previous years in accordance with the rules of the Tax Code. Let's analyze the procedure for carrying forward losses to the future.

Rule 1. To carry forward losses for the future - 10 years

The organization has the right to reduce the tax base by the amount of the resulting loss only within ten years after the unprofitable year. For example, a loss based on the results of 2015 can be accounted for up to 2025.

Effective January 1, 2017, the 10-year loss carryover clause will be excluded. Now, in the periods from January 1, 2017 to December 31, 2020, the tax base (with the exception of some cases) cannot be reduced by the amount of losses incurred in previous tax periods by more than 50 percent.

But what if, in the ten years after a losing year, the company still hasn't made enough profit to cover the loss? Then the loss will remain unpaid. It would be risky to write off the balance of the loss at the end of 2015 in 2026.

Please note that you do not have to wait until the end of the current tax period to start carrying forward losses from previous years. Your company has the right to transfer part of the loss received in previous tax periods already to the first reporting period (quarter) of this tax period, if, based on its results, a profit is obtained (clause 1 of article 283 of the Tax Code of the Russian Federation).

Rule 2. Losses of previous years are carried over within the tax base on profit

What does this mean? Let's say the amount of the loss that you want to write off is 12,000 rubles. The taxable base of the current tax period is 10,000 rubles - you cannot “go into the red” and write off losses in excess of this amount.

Rule 3. The procedure for carrying forward losses for the future - "in turn"

If losses are received in more than one tax period, transfer them to the future in the order in which they were incurred (clause 3 of article 283 of the Tax Code of the Russian Federation). That is, the losses incurred in the earliest period are first transferred, and then later losses. Let us analyze with an example how in the current year, correctly take into account the losses of previous years and pay less income tax.

Example: losses incurred for two consecutive years:

• at the end of 2010 - 12,000 rubles;
• at the end of 2011 - 5,000 rubles.

In the following years, the company made a profit. The income tax base was:

• at the end of 2012 - 10,000 rubles;
• at the end of 2013 - 40,000 rubles.

The aggregate amount of the loss that can be carried forward to 2012 must not exceed the tax base for that year. Consequently, in 2012 the organization will be able to transfer only part of the loss of 2010 - 10,000 rubles. The tax base for income tax at the end of 2012 will be zero.

The total amount of losses from previous years to be carried forward in 2013 will be RUB 7,000. (2000 rubles + 5000 rubles). Taking into account the carry-over losses of 2010 and 2011, the tax base for income tax at the end of 2013 will be 33,000 rubles. (40,000 rubles - 7,000 rubles).

Rule 4. Documents confirming losses: types, storage periods

You can write off losses if there are primary documents confirming the obtained financial result. What are these documents? The question is not accidental, since this point is not specified in the Tax Code.

Losses will be confirmed by the primary documentation of the company: invoices, statements, invoices, cards, according to which the organization kept its records. This does not mean accounting documents: balance sheets, accounting cards, tax registers, namely, primary documentation.

Keep documents confirming the loss until you write it off completely. You will have to keep supporting documents all the time while you write off the loss to reduce the tax base. Otherwise, disputes with the tax office cannot be avoided. After the amount of the loss is repaid in full, documents confirming its formation should be kept for another four years (letter of the Ministry of Finance of Russia dated 05.25.2012 No. 03-03-06 / 1/278).

How to reflect the losses of previous years in the income tax return?

To confirm the data of tax accounting, organizations must draw up a calculation of the tax base for reporting and tax periods on an accrual basis from the beginning of the year (paragraph 1 of article 315 of the Tax Code of the Russian Federation).

Reflect in the following lines of the income tax return:

• on line 140 of Appendix No. 4 to sheet 02 of the declaration - the formed tax base, which can be reduced by the amount of the loss;
• on line 010 of Appendix No. 4 to sheet 02 - the remainder of the non-carried loss, which is at the beginning of the tax period. This indicator is formed from the unpaid loss incurred over the previous 10 years.

Important: the amount indicated in line 010 must be broken down (deciphered) by lines 040 - 130, depending on the year of formation of the corresponding part of the loss. The indicator of line 140 is equal to the value of line 100 of sheet 02 of the tax return.

Check: the amount of the loss, which is taken to reduce the tax base of the current tax period, is reflected in line 150 and cannot be more than the indicator that is reflected in line 140. The indicator of line 150 is transferred to line 110 of sheet 02 of the declaration.

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Starting from 2017, losses incurred in 2007 and later can be carried over to an unlimited number of subsequent tax periods, and profit for the reporting (tax) periods of 2017-2020 can be reduced by the amount of losses of previous tax periods by no more than 50 percent. Experts from 1C spoke about how these changes are supported in the "1C: Accounting 8" version 3.0 for BUH.1C.

Federal Law No. 401-FZ of 30.11.2016 amended Article 283 of the Tax Code of the Russian Federation, which regulates the procedure for carrying forward losses to the future. Please note that the concept of "carry forward of losses" is used only for the purposes of taxation of profits, since in accountingaccounting treatment of losses is different.

Accounting for losses ...

... in accounting

First of all, in accounting, one should distinguish between the concepts of "net profit (loss)" and "retained earnings (uncovered loss)", since these indicators are formed on different accounting accounts and have different meanings. Back in 2002, the Ministry of Finance of Russia drew attention to this in a letter dated 23.08.2002 No. 04-02-06 / 3/60, and since then nothing has changed.

According to the instructions for the use of the Chart of accounts of accounting of the financial and economic activities of the organization, approved. By order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Instructions for the Application of the Chart of Accounts), the net profit (loss) indicator is formed on balance sheet account 99 “Profits and losses” and represents the final financial result of the organization's activities for the reporting period.

The credit balance on account 99 at the end of the year indicates the presence of net profit, and the debit balance indicates the presence of a net loss.

At the end of the reporting year, when drawing up the annual financial statements, account 99 is closed. In this case, the final record of December, included in the accounting procedure - the reformation of the balance sheet, the balance on account 99 is written off to account 84 "Retained earnings (uncovered loss)":

• the amount of net profit is debited to the credit of account 84.01 “Profit to be distributed”;
• the amount of the net loss is written off to the debit of account 84.02 “Loss to be covered”.

Thus, the balance sheet account 84 summarizes information about the presence and movement of retained earnings (uncovered loss).

Retained earnings are spent at the discretion of the owners of the company. For example, they can send it to dividends, to increase the authorized capital, as well as to cover losses of previous years. The loss of previous years can be written off not only at the expense of retained earnings, but also at the expense of the reserve capital, if it was created.

... in tax accounting

A loss is a negative difference between income and expenses (recorded for tax purposes) received by the taxpayer in the reporting (tax) period. The tax base is recognized as equal to zero in the reporting (tax) period when the loss is received (clause 8 of article 274 of the Tax Code of the Russian Federation).

If a loss is received at the end of the year, then in accordance with the provisions of Article 283 of the Tax Code of the Russian Federation (as amended by Federal Law No. 401-FZ of November 30, 2016), the taxable profit of any subsequent reporting (tax) periods can be reduced by the entire amount of the resulting loss or by part of this amounts (carry forward the loss for the future).

In this case, the following features must be taken into account:

• loss on certain types of activities taxed at a rate of 0% cannot be transferred to the future (clause 1 of article 283 of the Tax Code of the Russian Federation);
• a loss that is not carried over to the next next year can be carried forward in whole or in part to subsequent years;
• profit received for the reporting (tax) periods of 2017-2020 cannot be reduced by the amount of losses of previous tax periods by more than 50%. The limitation does not apply to tax bases to which lower income tax rates are applied. Such special rates are established for certain types of organizations, for example, for participants in regional investment projects; for participants in special economic zones (SEZ); organizations that have received the status of a resident of the territory of advanced socio-economic development, etc. (clause 2.1 of article 283 of the Tax Code of the Russian Federation);
• the transfer of losses of several previous tax periods is carried out in the order in which they were incurred;
• The taxpayer is obliged to keep documents confirming the amount of the incurred loss during the entire transfer period.

... taking into account the provisions of PBU 18/02

The amount of income tax, which is determined based on accounting profit (loss), is a deemed expense (deemed income) for income tax. In accounting, such a contingent expense (contingent income) is reflected regardless of the amount of taxable profit (loss) (clause 20 of PBU 18/02 "Accounting for income tax calculations", approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n, hereinafter - PBU 18/02).

According to the Instructions for the application of the Chart of Accounts, when a loss is received according to accounting data, a conditional income should be accrued, which is reflected in the credit of account 99.02.2 "Conditional income tax on profit" in correspondence with the debit of account 68.04.2 "Calculation of income tax". A loss carried forward that is not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, results in a deductible temporary difference. The deductible temporary difference, in turn, leads to the formation of deferred income tax (deferred tax asset - hereinafter referred to as IT), which should reduce the amount of income tax in subsequent reporting periods. At the same time, the organization recognizes IT only if it is probable that it will receive taxable profit in subsequent reporting periods (clauses 11, 14 of PBU 18/02).

SHE is reflected in the debit of account 09 "Deferred tax assets" in correspondence with the credit of account 68.04.2. As the loss is carried forward and its amount is reflected in the income tax declaration, the deductible temporary difference decreases (until it is fully paid off), and the corresponding amount of IT is written off by an entry in the debit of account 68.04.2 in correspondence with the credit of account 09 (clause 17 of PBU 18 / 02, Instructions for the use of the Chart of Accounts).

Accounting for losses of previous yearsin "1C: Accounting 8" (rev. 3.0)

The procedure for accounting for losses of past years in the 1C: Accounting 8 software version 3.0 is carried out in two stages:

1. Transfer of the loss of the current period to deferred expenses.
2. Write-off of losses from previous years.

The operation to transfer the current period loss to deferred expenses (BPO) is performed manually using the document Operation(chapter Operations - Operations entered manually). The purpose of this operation is to ensure that the loss is automatically written off in the future. For this, the mechanism of deferred expenses is used, which is well known to the users of the program. The tax loss of the current year, accounted for by the debit of account 99.01.1 "Profits and losses from activities with the main taxation system" must be transferred to the debit of account 97.21 "Deferred expenses" with an expense type Losses of past years... For taxpayers applying the provisions of PBU 18/02, it is additionally necessary to adjust the analytics of deferred tax assets recorded on account 09.

This manual transaction is recorded on the last day of the year before the balance sheet reformation. If the accounting system does not reflect the transfer of losses to the BPO, the program will detect this situation and remind the user about it. In January of the next year, when performing a routine operation Income tax calculation included in the processing Close of the month, a message will be displayed on the screen that the previous year's loss has not been carried over. Processing is interrupted, and until the user generates a loss transfer operation, he will not be able to move on.

Meanwhile, the transfer of losses to the future is the right of the taxpayer, and not an obligation (clause 1 of article 283 of the Tax Code of the Russian Federation). What if, for some reason, the taxpayer does not want to exercise this right?

In this case, you will still have to create a manual operation, but in the form of a catalog item Future spending there is simply no need to indicate the start date of the loss write-off. In the future, at any time, you can open the desired record (section References - Deferred expenses) and fill in the field Write-off period from: if the user changes his mind and wants to reduce the resulting profit by losses of previous years, starting from the specified date.

Losses of previous years are automatically included in expenses that reduce the income tax base when performing a routine operation Write-off of losses of previous years... The amount of write-off of losses is calculated only if at the time of performing the routine operation according to tax accounting data on account 97.21 "Deferred expenses" with expense type Y bulls of past years there is a debit balance. The write-off is made to the debit of account 99.01.1 in accordance with the data specified in the reference book Future spending.

Starting from 2017, losses received in 2007 and later can be carried over to an unlimited number of subsequent tax periods, and profit for the reporting (tax) periods of 2017-2020. can be reduced by the amount of losses of previous tax periods by no more than 50%. This change is supported in the "1C: Accounting 8" program starting from version 3.0.45.20.

To remove the ten-year limitation set in the program for "old" losses (received from 2007 to 2015), it is enough to open the corresponding entries in the directory Future spending and clear the field Write-off period for:.

As for the participants in regional investment projects, SEZ participants, etc., for such organizations that apply reduced tax rates, automatic write-off of losses according to the rules of Article 283 of the Tax Code of the Russian Federation in "1C: Accounting 8" is not supported.

Let's consider how in the program "1C: Accounting 8" (rev. 3.0) the transfer of losses to the future is carried out taking into account the latest changes in tax legislation.

Example 1

Reflection of the amount of loss in accounting and reporting

To identify the amount of tax loss in 2016, which the taxpayer has the right to carry over to the future, you must first perform all the regulatory operations for December 2016 included in the processing Close of the month.

The amount of the loss will be reflected, for example, in Help-calculation of income tax if you set tax accounting data as indicators in the report settings.

You can analyze tax accounting data for account 99 for 2016 using one of the standard reports from the section Reports, For example Account analysis... If you cancel a scheduled operation Balance reformation then report Account analysis account 99 will be more illustrative: the debit balance in the amount of 5 million rubles. indicates a loss (Fig. 1).

In the tax return on corporate income tax for 2016 (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected], hereinafter - Order of the Federal Tax Service), this amount of loss is reflected:

• with a minus sign in Sheet 02 on line 100 "Tax base";
• in Appendix No. 4 to Sheet 02, with a minus sign on line 140 "Tax base for the reporting (tax) period" and with a plus sign on line 160 "The balance of non-carried loss at the end of the tax period - total".

Since the organization applies the provisions of PBU 18/02, then when performing a routine operation Income tax calculation for December 2016, a deferred tax asset (SHA) is recognized and an accounting entry is generated:

Debit 09 for the type of asset "Loss of the current period" Credit 68.04.2 - for the amount of SHE (1,000,000.00 rubles = 5,000,000.00 x 20%).

In the statement of financial results in line 2300 the amount of the loss according to the accounting data is reflected: 5,000 thousand rubles. with a minus sign (negative value is indicated in parentheses). Pay attention that this amount may not be the same as the tax loss. The amount of recognized deferred tax asset in the amount of RUB 1,000 thousand. reflected in line 2450 “Change in deferred tax assets” and reduces the amount of the loss. Thus, the indicator 2400 “Net profit (loss)” reflects the amount of the adjusted loss in the amount of 4,000 thousand rubles. with a minus sign. The recognized deferred tax asset will further reduce the income tax base.

In the first section of the balance sheet asset "Non-current assets" the amount of the deferred tax asset in the amount of 1,000 thousand rubles. reflected in line 1180 "Deferred tax assets".

In the third section of the liability "Capital and reserves", the amount of uncovered loss in 2016 is reflected in the total amount in line 1370 "Retained earnings (uncovered loss)". If the organization at the beginning of the year had no retained earnings (uncovered loss) of previous years, and no dividends were distributed during the year, then the value of line 1370 should be equal to the value of line 2400 of the statement of financial results (see the Instructions for using the Chart of Accounts).

Carry forward loss of the current period for the future

In order for the loss received in 2016 to be further accounted for in the 1C: Accounting 8 (rev. 3.0) program automatically, it must be transferred to deferred expenses. Let's create a document Operation 12/31/2016 (Fig. 2).

In the document form, to create a new transaction, you need to click the button Add and enter the correspondence on the debit of account 97.21 "Deferred expenses" and the credit of account 99.01.1 "Profits and losses from activities with the main taxation system." Since in accounting the loss is not carried forward to the future, the field Sum we leave it blank, while filling in special resources for tax accounting purposes:

The amount of OU Dt 97.21 and the amount of OU Kt 99.01.1 - for the amount of the loss (5,000,000.00 rubles); The amount of ВР Дт 97.21 and the ВР amount Кt 99.01.1 - for taxable temporary difference (-5,000,000.00 rubles).

In the form of a catalog item Future spending you need to provide the following information:

• the name of the deferred expense, for example, Loss 2016;
• type of RBP for tax accounting purposes - Losses of past years(selected from predefined lookup Types of expenses (NU));
• the amount of the loss (5,000,000.00 rubles) is indicated for reference, since the balance amount according to the accounting and tax accounting data is used to write off the RBP;
• way of recognizing expenses - In a special order;
• the start date of the loss carry forward - the first day of the year following the year of the loss, that is, 01/01/2017;
• we do not indicate the end date, since now the limitation on the period for the transfer of losses has been removed;
• the write-off account and analytics are not required.

The carry forward of the loss means that a reduction in the tax base is planned in the future. In accounting, such a decrease in the tax base will occur due to the write-off of the deferred tax asset. Since at the moment of transferring the loss, the manual transaction reflects temporary differences in the valuation of the asset Future spending, then for this type of asset in accounting, it is necessary to reflect the occurrence of SHE using the posting:

Debit 09 for the asset type "Deferred expenses" Credit 09 for the asset type "Loss of the current period" - in the amount of SHE (1,000,000.00 rubles).

Pay attention that the operation for transferring losses to the BPO should be entered after the final processing Close of the month for December.

After saving the manual operation, you should re-enter the form Close of the month and perform the following sequence of actions for operations:

• Reposting documents for a month- choose a team Skip operation;
• Balance reformation- choose a team Perform operation.

If it becomes necessary to close the month again, then the manual loss carryover operation should be canceled (marked for deletion). After the final closing of the month, you need to uncheck the deletion of the manual operation (reflect it again in the accounting) and re-perform the balance sheet reformation without reposting the documents.

Write-off of losses of previous years

From January 2017 to processing Close of the month scheduled operation is turned on Write-off of losses of previous years, during which the program reduces the profit of the current month by the amount of losses of the previous tax periods according to the updated norms of article 283 of the Tax Code of the Russian Federation, that is, by no more than 50%.

The result of a decrease in profit is reflected in the special resources of the accounting register:

The amount of OU Dt 99.01.1 and the amount of OU Kt 97.21 - for the amount of write-off of the loss; The amount of ВР Дт 99.01.1 and the ВР amount Кt 97.21 - for taxable temporary difference.

If there is no profit in the current month, then the document will still be created, but there will be no register movements. If a loss is received in the current month, the write-off amount is restored, and in the specified resources, the loss write-off amount is reversed.

According to the conditions of Example 1, the TF Mega organization in the first quarter of 2017 made a profit in the amount of RUB 1,000,000.00.

Half of this amount can be reduced by the amount of losses from previous tax periods.

We will close the month for March 2017 and generate Help-calculation of write-off of losses of previous years(the certificate is formed on an accrual basis from the beginning of the year). In column 4 for March 2017, the amount of RUB 500,000 will be indicated as the amount of the loss taken into account in the decrease in profit. (fig. 3).

When carrying out a routine operation Income tax calculation the amount of income tax will be reduced by writing off the deferred tax asset, which is reflected by the entry:

Debit 68.04.2 Credit 09 by asset type "Deferred expenses"

In total, for this type of asset for the first quarter, SHE was written off in the amount of 100,000.00 rubles. (500,000.00 x 20%).

Let's consider how the income tax return for the first quarter of 2017 is filled out. Appendix No. 4 to Sheet 02 automatically reflects the following indicators (Fig. 4):

From line 150 of Appendix No. 4 to Sheet 02 of the declaration, the amount of the part of the loss that reduces the tax base is transferred to line 110 of Sheet 02 of the report. By this amount, the indicator of the tax base for calculating tax (line 120) will be reduced, which will amount to 500,000 rubles. (1,000,000 - 500,000).

Filling in the profit declaration for interim reporting periods

Despite the fact that the taxpayer has the right to carry forward the loss to the future in any reporting period (clause 1 of article 283 of the Tax Code of the Russian Federation), Appendix No. 4 to Sheet 02 is included in the declaration only for the first quarter and the tax period (clause 1.1 of the Order of the Federal Tax Service ). Accordingly, Appendix No. 4 to Sheet 02, as well as line 110 of Sheet 02 of the declaration for half a year and for 9 months in the program is not filled out. In this case, the algorithm for writing off losses does not change. How, in this case, fill out the declaration under the conditions of Example 1?

The answer to this question is given by clause 5.5 of the Order of the Federal Tax Service, according to which line 110 of Sheet 02 is determined based on the data in income tax returns for interim reporting periods:

• line 160 of Appendix No. 4 of the declaration for the previous tax period;
• line 010 of Appendix No. 4 of the declaration for the first quarter of the current tax period;
• line 100 of Sheet 02 for the reporting period for which the declaration is drawn up.

In practice, this means the following: line 110 must be filled in manually based on tax accounting data, while the remaining indicators of Sheet 02 are filled in automatically.

So, for the half of 2017, the credit turnover of account 97.21 with the form Losses of past years according to tax accounting data is 1,000,000 rubles. The same amount is reflected in column 4 References-calculation of write-off of losses of previous years for June 2017 as the amount of the loss recorded in the deduction of profit. Thus, in line 110 of Sheet 02 of the half-year declaration, you need to enter the value: 1,000,000. This amount will decrease the tax base indicator for calculating tax (page 120), which will amount to 1,000,000 rubles. (2,000,000 - 1,000,000).

For 9 months of 2017, the credit turnover of account 97.21 with the view Losses of past years according to tax accounting data is 1,500,000 rubles. The same amount is reflected in column 4 References-calculation of write-off of losses of previous years for September 2017. In line 110 of Sheet 02 of the declaration for 9 months, the value is manually entered: 1 500 000.

The indicator of the tax base for calculating income tax (line 120) will be 1,500,000 rubles. (3,000,000 - 1,500,000).

Reflection of losses in the annual accounts of the organization

Let's close the month for December 2017. According to tax accounting data, the amount of the loss included in the decrease in profit for 2017 is RUB 2,000,000, and the balance of the non-carried loss at the end of 2017 is RUB 3,000,000.00.

According to accounting data for 2017, SHE was written off with the type of asset Loss of the current period in the amount of 400,000.00 rubles. (2,000,000.00 x 20%).

Now we will form and fill in the income tax return for 2017. Appendix No. 4 to Sheet 02 automatically reflects the following indicators:

From line 150 of Appendix No. 4 to Sheet 02, the amount of the part of the loss that reduces the tax base is transferred to line 110 of Sheet 02 of the declaration. By this amount, the indicator of the tax base for calculating tax (line 120) will be reduced, which will amount to 2,000,000 rubles. (4,000,000 - 2,000,000).

We will form and fill in the financial statements for 2017. The following indicators are automatically reflected in the statement of financial results:

In the first section of the balance sheet asset "Non-current assets" the amount of the deferred tax asset in the amount of 600 thousand rubles. reflected in line 1180 "Deferred tax assets". In the third section of the liability "Capital and reserves", the amount of retained earnings in 2017 is reflected in the total amount in line 1370 "Retained earnings (uncovered loss)".