ФНС России разъяснила порядок уплаты авансовых платежей по налогу на прибыль

Екатерина Уцына

ФНС России разъяснила порядок уплаты авансовых платежей по налогу на прибыль
ginasanders / Depositphotos.com

Налоговая служба на своем официальном сайте разместила информацию о порядке уплаты авансовых платежей по налогу на прибыль в 2020 году. Так, законодательством предоставлено право организациям уплачивать в этом году только квартальные авансовые платежи, если за предыдущие четыре квартала доход от реализации в среднем не превысил 25 млн руб. Соответствующие поправки приняты Федеральным законом от 22 апреля 2020 г. № 121-ФЗ. Напомним, что ранее лимит составлял 15 млн руб. (ст. 286 Налогового кодекса). Налоговая служба обращает внимание, что введенное повышение будет действовать только в этом налоговом периоде.

Таким образом, если у организации доход от реализации за второй, третий, четвертый кварталы 2019 года и первый квартал 2020 года не превысили в среднем 25 млн руб. за каждый квартал, то налогоплательщик может перейти на ежеквартальную уплату авансовых платежей.

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Кроме того, при заполнении декларации по налогу на прибыль за первый квартал 2020 года, не нужно исчислять ежемесячные платежи на второй квартал 2020 года. Если организация уже представила декларацию за этот период, то, как поясняет налоговая служба, она может подать уточненную, исключив из нее ежемесячные авансовые платежи на второй квартал 2020 года. В подразделе 1.2 Раздела 1 уточненной налоговой декларации нужно тогда указать нули (письмо ФНС России от 13 мая 2020 г. № СД-4-3/7843@).

Источник: garant.ru

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