Profit tax declaration
You can generate profit tax declarations in an electronic format. To generate the declaration, you must first set up the rules for collecting data from ledger accounts or profit tax registers in the appropriate financial report for the profit tax declaration.
A data package is available that contains predefined cells names for the profit tax declaration. An Electronic reporting (ER) configuration is available that considers the predefined cells names. The following sections of the profit tax declaration are available in the data package and configured in the ER configuration.
| Section | Element in XML |
|---|---|
| Section 1 | НалПУ |
| Subsection 1.1 | НалПУАв |
| Subsection 1.2 | НалПУМес |
| Sheet 02 | РасчНал |
| Appendix 1 to Sheet 02 | ДохРеалВнеРеал |
| Appendix 2 to Sheet 02 | РасхРеалВнеРеал |
| Appendix 3 to Sheet 02 | РасчРасхОпер |
| Appendix 1 to tax declaration | ДохНеУч_РасхУч |
Set up the profit tax declaration
In Microsoft Dynamics Lifecycle Services (LCS), in the Shared asset library, download the latest versions of the ER configurations for the profit tax declaration. For example, to generate a profit tax declaration in XML format for the year 2019, download the latest versions of the following configurations:
- Financial reports model
- Financial reports model mapping (RU)
- Profit tax declaration format 5.08 (RU)
For more information, see Download Electronic reporting configurations from Lifecycle Services.
Upload the Data management package settings.
- In the LCS Shared asset library, select Data package as the asset type.
- Download the RU Profit Tax 5.08 2019 package package. The file that is downloaded is named RU Profit Tax 5.08 2019 package.zip.
- In Microsoft Dynamics 365 Finance, in the Data management workspace, select Import.
- In the Job details section, enter a name for the job.
- In the Data source format field, select Package.
- In the Upload data file field, select Upload, and then select the RU Profit Tax 5.08 2019 package.zip file that you downloaded earlier.
- After the data entities are uploaded, select Import.
The data package contains the following items:
- Financial report and financial report cells for the profit tax declaration
- Electronic message settings that are used to generate a profit tax declaration in electronic format
Go to General ledger > Financial reports setup > Financial reports, and validate the financial report that is imported. All the data that is imported is presented only in the Russian language.
Report Report code Description Profit tax declaration Прибыль (2019) Декларация по налогу на прибыль (2019) Set up financial report cell operations for the financial reports that are imported.
Note
Sort the financial report cells that are loaded from the package by the Description column. In this way, cells on the page appear in the same order in which they appear in the paper version of the declaration.
For more information about how to set up financial reports for Russia, see Financial reporting (Russia).
Go to Tax > Inquiries and reports > Electronic messages > Electronic messages, and validate the electronic message processing that is imported. Most of the data that is imported is presented in the Russian language.
Processing Processing code Description Profit tax declaration НалПриб 5.08 (2019) Декларация по налогу на прибыль (2019) Set up the reference information that is used in the profit tax declaration.
Go to Tax > Setup > Electronic messages > Additional fields.
In the left pane, select the field. Then, on the Value FastTab, select Add.
In the Field value field, enter the value of the field. The following values can be defined.
Field Description BudgetClassificationCodeFederal Enter the budget classification code for the payment of profit tax to the federal budget (КБК федеральный). BudgetClassificationCodeRegional Enter the budget classification code for the payment of profit tax to the regional budget (КБК Региональный). FinancialReport Enter the code of the financial report for the profit tax declaration. For example, enter Прибыль 2019. TaxRateFederal Enter the profit tax rate for the payment of profit tax to the federal budget (Ставка налога в федеральный бюджет). TaxRateRegional Enter the profit tax rate for the payment of profit tax to the regional budget (Ставка налога в бюджет субъекта Российской Федерации). TaxRateRegionalLaw Enter the reference to the law number that enforces the regional tax rate that you apply. This value must be in the following format: XXXX/YYYY/ZZZZ/NNNNNNNNNNNNNNN, where XXXX is the law article number, YYYY is the point of the law article, ZZZZ is the subpoint of the law article, and NNNNNNNNNNNNNNN is the law number. Go to Tax > Setup > Electronic messages > Electronic message processing.
On the Message additional fields FastTab, select default values for the fields.
Set up the ER format that is run when a profit tax declaration is generated in electronic format.
- Go to Tax > Setup > Electronic messages > Message processing actions.
- In the left pane, select the Generate PRIB 5.08 action, and then select Edit.
- Set the Show dialog option to Yes.
- In the Format mapping field, select the Profit tax declaration format 5.08 (RU) configuration that you downloaded earlier.
For more information about how to set up electronic messaging functionality, see Electronic messaging.
Generate a profit tax declaration in electronic format
To generate the profit tax declaration file, go to Tax > Inquiries and reports > Electronic messages > Electronic messages.
In the left pane, select the report format to generate. For example, select НалПриб 5.08 (2019).
On the Messages FastTab, select New.
In the Run processing dialog box, select OK.
Select the message line that is created, and then enter a description, and specify the start date and end date for the report. The end date is treated as the base date for financial reports.
Optional: On the Message additional fields FastTab, enter the following information.
Field name Description Field value CorrectionNumber Номер коррекции Enter the number of the correction for a corrective declaration. ReportingDate Отчетная дата для коррекции Enter the reporting date for a corrective declaration. The calculation of cells on financial reports considers transactions of the base period and all later transactions, up through the reporting date, that correct the base period. On the Messages FastTab, select Update status.
In the Run processing dialog box, select OK.
Validate that the message status is changed to Ready to generate.
On the Messages FastTab, select Generate report.
In the Electronic reporting parameters dialog box, enter the following information.
Field Description Signatory type Specify who signs the profit tax declaration. Select either Taxpayer or Representative. Signatory first name, Signatory middle name, Signatory last name Enter the full name of the signatory. Representative document If you selected Representative as the signatory type, enter the document that confirms the representative's authority. Correction number Enter the number of the correction, if you didn't specify it in step 6. Reporting date Enter the reporting date, if you didn't specify it in step 6. Select OK. When the report is generated, the status of the message is changed to Generated. If an error occurs while the report is generated, the status of the message is changed to Technical error.
On the Action log FastTab, review all the user actions for the current message.
To review the report that is generated, select Attachments (the paper clip symbol) in the upper-right corner of the page. Then select Open to open the file.
You must also manually upload the generated file to the special third-party software for data preview and data updates, and to transfer the profit tax declaration files to the tax authorities through the communication channels.